Research and Discussion on the Reform of Current Estate and Gift Tax System in Taiwan

• Main Authors: CHEN,SAN-YA, 陳三雅
• Other Authors: Dr.LO,BIN-HSIEN
• Format: Others
• Language: zh-TW
• Published: 2017
• Online Access: http://ndltd.ncl.edu.tw/handle/52ksjv

碩士 === 國立高雄應用科技大學 === 會計系碩士在職專班 === 105 === This paper exploits both literature analysis method and in-depth interviews method to explore the feasibility of changing the subject and object of taxation on the estate tax and gift tax reforms in Taiwan. First, the history and status of Taiwan's estate and gift tax system will be introduced. Moreover, for the sake of comparing taxes practices in Taiwan to other countries, the relevant provisions of the estate tax and gift tax in Japan, Korea and the United States will be displayed separately.Then, the development of the taxes system and social and economic conditions in those countries will be discussed in the section of literature analysis to probe whether there will incur unexpected difficulty on the progress of the estate tax and gift tax reforms. Finally, through a better understanding on the development and progress of the taxes system in Taiwan and other countries, a survey questionnaire with precise topics regarding to the relevant issues of tax reforms will be established and presented to a certain amount of experienced taxes experts for in-depth interview. After summarizing the opinions from in-depth interview with those taxes experts, there are several constructive suggestions can be made, which may help the tax reforms work more smoothly. The suggestions are shown as below: 1. Extending the number of years of gift tax to a certain amount and treating a gift taxation as an estate taxation if the property gift was given within certain amount of years. 2. Strengthening the collection and file establishment of citizens’ overseas property. 3. Moving toward the inheritance (or sub-gift) tax system. 4. Regulating the standard tax deduction amount for subject of taxation specifically.