| Summary: | 碩士 === 國立臺北商業技術學院 === 會計財稅研究所 === 101 === Insiders is approaching to the annual earnings information of the company and use the information easily to established a interest oriented trust of stocks for their children. what the trust interest is the annual dividend.What the planning is using a estimate pre-tax structure of our country to the valuation of the interest of trust,and that can reduce gift tax and income tax in order to obtain the benefit of tax planning.
However, the Ministry of Finance in Taiwan published the No.10000076610 letter, and if the dividend is confirmed or will be clearly or available , or insiders who can control the distribution of annual earnings , and using this information to establish a other interest oriented trust of stocks ,will be have to paid more income tax and gift tax , and maytbe also a penalty. according to taxation via economic essence .Our study is related the arising thereon of No.1000000076610 letter.
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