| Summary: | 碩士 === 淡江大學 === 會計學系碩士在職專班 === 103 === Trust Law in Taiwan was enacted on January 26th 1996. Since the Trust Law became the formal law, the Enforcement Rules of the Trust Enterprise Act was passed on June 30th 2000 and was implemented on July 19th 2000. However, the Enforcement Rules of the Trust Enterprise Act and related trust taxation still hardly avoided the controversy dispute. Recently, because of the different opinions among tax payers and collectors on trust taxations issues in practice, the administrative remedy cases happens. Dispute cases of the type of other interest oriented from stock trust of the trust of securities are in the majority. Therefore, the study is focus on the letter of Tai Tsai Shui Tzu No. 10000076610 issued on May 6th 2011 by Ministry of Finance. If the trustor is confirmed or will be clearly or available, or who can control the distribution of annual earnings, and using this information to establish an other interest oriented trust contract to give the benefits of trust to the beneficiary, he/she will have to pay the back tax and penalties of income tax and gift tax according to the Principle of Substantive Taxation. The letter has caused lots of arguments. Consequently, the study is organized with mainly focus on the Taiwan reference; related periodicals, textbooks and academic thesis secondly focus on the tax appeal cases to sort the arguments and raise the suggestion on amending law.
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