人壽保險(金)信託之法律問題及課稅研究-以利他死亡保險為基礎-

Abstract

人壽保險(金)信託為「人壽保險信託」與「人壽保險金信託」二項金融商品之合稱，其特色在於以”保險受益人之權利”作為信託標的，將人壽保險之『經濟保障』功能及個人信託之『資產保全』功能相互結合，以提供未成年人或身心障礙者更為完善之經濟保障，並協助一般家庭進行資產配置及理財規劃。此一金融商品雖立意良善，惟因不同私法關係及不同稅制結合之扞格，致適用上衍生諸多法律問題及課稅爭議。本文研究目的即在於探討其各項規劃模式所生之利弊及對於各當事人權益之影響，並就各項法律問題及課稅爭議逐一分析研究，於現制下提出可行之解決方案，另亦藉由「利他死亡保險」及「他益信託」稅制研究及二者結合所生爭議，進一步檢討我國現行財產無償移轉稅制並提出修法建議。期能使此一深具社會安全保障功能之金融商品得以發揮功效，並使我國壽險稅制及信託稅制之發展更臻健全。

Life Insurance (Claims) Trust is a kind of financial product that combines financial security function from Life Insurance with assets protection function from Personal Trust by transferring the life insurance beneficiary’s rights into trust to provide better economic life for minors or disability and help people to do asset allocation and financial planning.However,it also results many disputes on legeal relationship and taxation.The purpose of this thesis is to analyze advantages and disadvantages of its all planning models and solve disputes.Hope this thises can provide resolution for the disputes in current legel system and submit suggestions upon future legal amendment of Lif Insurance Taxation and Trust Taxation.