| 摘要: | 企業能夠成功傳承，是國內大多家族集團普遍面臨的重大議題，也是本國經濟國際競爭力持續成長之關鍵。家族企業所需要面對的，不只是企業經營上的挑戰，舉凡企業所有權分配、維持家族成員間的關係和諧，及企業的永續治理均為刻不容緩。而隨著企業全球化與人口高齡化的發展，信託這項規劃工具越來越被廣為使用。
本文以國內信託架構與制度為出發點，延伸討論相關法令以及租稅問題，進行個案研究法之初級、次級資料蒐集與資料分析。質言之，本研究彙整國內信託法架構、現行法令、租稅問題之既有學術著作、研究報告、期刊雜誌等資料；透過蒐集資料與法令架構對照，本研究主要探討三個案例：首先探究著名的長榮集團張榮發先生、以及台塑集團王永慶家族所使用的信託傳承工具。其次由於信託愈見普遍，本研究亦探討一中產階級不動產信託實務案例。本研究利用現有法令架構下的實務分析，藉由財產信託規劃前後之比較，凸顯家族傳承規劃可能產生之租稅效益。並以信託相關制度可增進之租稅效益作為研究核心，針對個案分析呈現規劃後之租稅效果，給予個案完善信託規劃之結論與建議。
;The success of an enterprise′s succession is a major issue commonly faced by most domestic family groups, and it is also the key to the sustained growth of the country′s economic international competitiveness. What family businesses need to face is not just the challenges of business operations. For example, the distribution of corporate ownership, the maintenance of harmonious relationships between family members, and the sustainable governance of the company are of urgency. In the development of corporate globalization and the aging of the population, the trust planning tool has become more and more widely used.
This article takes the domestic trust structure and system as the starting point, extends the discussion of relevant laws and regulations and taxation issues, and conducts the primary and secondary data collection and data analysis of the case study method. In short, this research summarizes the domestic trust law framework, current laws, tax issues, and existing academic works, research reports, journals and magazines. Through the collection of data and the comparison of the legal framework, this research mainly discusses three cases: First, explore the trust inheritance tools used by the famous Evergreen-Group Mr. Zhang, Rong-fa’s family and the Formosa Plastics Group Mr. Wang, Yong-qing’s family. Secondly, it discusses an increasingly common practice case of real estate trust. This study uses the practical analysis under the existing legal framework, and through the comparison before and after the property trust planning, highlights the possible tax benefits of family inheritance planning. |
