財富傳承中的保險契約角色與規劃

NCU Institutional Repository > 管理學院 > 高階主管企管（EMBA）碩士班 > 博碩士論文 > Item 987654321/98015

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题名:	財富傳承中的保險契約角色與規劃
作者:	陳儀如;CHEN, YI-JU
贡献者:	高階主管企管碩士班
关键词:	財富傳承;預留稅源;實質課稅原則;量能課稅;分期給付;八大樣態;信託;保單關係人;wealth succession;tax reserve planning;substance-over-form principle;ability-to-pay principle;installment payments;eight scenarios;trust;insurance stakeholdersm
日期:	2025-06-17
上传时间:	2025-10-17 12:15:27 (UTC+8)
出版者:	國立中央大學
摘要:	在全球財富快速積累與台灣稅制日益複雜的背景下，高資產族群與中小企業主愈加重視合法且具前瞻性的財富傳承規劃。保險契約因兼具風險保障、資產放大與稅負優勢，已從傳統的風險移轉工具，躍升為財富管理與資產傳遞的核心架構。本文聚焦於保險契約中三大關鍵角色──要保人、被保險人與受益人──在不同組合下對遺產稅、贈與稅與所得稅所產生的實質稅負影響，並進一步探討如何結合保險、信託、遺囑與股權架構等工具，實現穩健且合規的傳承設計，促進家族資產的長期穩定與價值延續。研究從法規面出發，解析《所得稅法》、《遺產及贈與稅法》、《保險法》及《民法》中關於保單角色安排與稅負認定的核心規範，並輔以九個實務案例與法院判決，深入探討高資產家庭在保險規劃中常見的設計誤區，包括受益人未更新、角色混淆及契約目的不清等情況。在實質課稅原則與稅捐稽徵機關實務查核壓力下，若未妥善設計與說明保單借款、轉讓或受益人變更等操作，可能遭認定為變相贈與或稅負規避，進而引發法律爭議與財務風險。本文亦針對不同族群進行實務分析，包含單身女性、三明治族、高齡者、企業主與創業家等，指出其在財富傳承上面臨的特定風險與需求，並結合保單型態與財產工具（如保險金信託、意定監護、預立遺囑等）進行適配建議。研究強調，唯有依據家庭結構、資產組合與個別目標，進行整體客製化規劃，並輔以跨專業團隊合作與法律文件完善留存，方能有效預留稅源、避免爭產、確保資金專款專用，實現家族治理與永續傳承的雙重目標。整體而言，保險契約已超越財務工具的範疇，成為家族價值與責任延續的重要載體，唯有制度整合、法律遵循與情感溝通三者並重，才能真正落實「留愛不留債、留福不留禍」的傳承理想。 ;In the context of rapid global wealth accumulation and increasingly complex tax regulations in Taiwan, high-net-worth individuals and small to medium-sized business owners are placing growing importance on lawful and forward-looking wealth succession planning. Insurance contracts, which combine risk protection, asset amplification, and tax advantages, have evolved from simple risk-transfer tools into core mechanisms for wealth management and intergenerational asset transfer. This study focuses on the three key roles within insurance contracts—policyholder, insured, and beneficiary—and examines how different configurations impact estate, gift, and income taxation. Furthermore, it explores how insurance can be strategically integrated with trusts, wills, and shareholding structures to establish robust and compliant succession plans that ensure long-term family asset stability and value preservation. This research begins with a legal analysis of the core regulations governing insurance roles and tax liability, referencing the Income Tax Act, Estate and Gift Tax Act, Insurance Act, and Civil Code. It supplements this with nine practical case studies and court rulings to investigate common planning pitfalls in high-net-worth households, such as outdated beneficiaries, role confusion, and ambiguous contract purposes. Under the principle of substance-over-form taxation and the scrutiny of tax authorities, improper structuring or undocumented actions—such as policy loans, transfers, or beneficiary changes—may be recharacterized as disguised gifts or tax avoidance, potentially leading to legal disputes and financial risks. The study also provides practical analyses for various demographic groups—including single women, the “sandwich generation,” the elderly, business owners, and entrepreneurs—highlighting their specific risks and needs in wealth transfer. It offers tailored recommendations by matching insurance types with appropriate succession tools, such as insurance trusts, advance directives, and pre-drafted wills. The research emphasizes that only through personalized, holistic planning—based on family structure, asset composition, and individual objectives—supported by interdisciplinary collaboration and thorough legal documentation, can families effectively reserve tax liquidity, prevent inheritance disputes, and ensure earmarked asset distribution. Overall, insurance contracts have transcended their financial function to become vital carriers of family values and responsibilities. Only through the integration of legal systems, regulatory compliance, and open emotional communication can the ideal of “leaving love, not debt; leaving blessings, not burdens” be fully realized in legacy planning.
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