如何提昇遺產及贈與稅法的執行效率

Abstract

遺產稅係對國民一生中累積財產課徵之租稅，主要目的，在平均社會財富，而我國遺產及贈與稅之課徵係採總遺產稅制精神，就自然人死亡時遺有財產，予以課徵遺產稅，目前遺產及贈與稅稅率結構為10個級距，最高級距稅率為50％，因稅法規定之免稅額、各項扣除額相當高，致遺產稅有稅案件約僅5％，受其影響人數比例微不足道。受到全球化與國際化發展，資本在國際間更能自由地流動，及美國國會在2001年通過經濟成長及租稅紓解法案，將於2010年廢除遺產稅之影響，我國工商企業鉅子亦提出廢除遺產及贈與稅建議，當時行政當局將遺產及贈與稅之改革納入行政院財政改革委員會改革議題。經該委員會依據何志欽教授之研究報告建議，將遺產及贈與稅課稅級距簡化為5級，最高級距稅率比照綜合所得稅稅率由50%降至40%，列入中程財政改革方案。該研究建議僅將最高級距稅率小幅降至40%，無法滿足需求，大幅調降則會引起爭議情況下，改革建議始終無法付諸施行。至新政府上台，認為高稅率之遺產及贈與稅係造成臺灣近年來資金嚴重外流之重大原因，為打造具國際競爭力之稅制，在仍存有爭議下，將最高級距稅率降至10%之修正法案，業於97年12月3日立法院一讀通過。 課徵高稅率之遺產及贈與稅是否造成資本外移，外移幅度如何及對經濟衝擊影響，或是租稅以外因素如政治、經濟安定，產業結構，公共設施完備，法規制度之透明等更會影響資本移動，是需要更多實證資料佐證。但調降法案既經立法一讀通過，本文不再就此申論之，而擬就現行遺產及贈與稅法重要規定以效率層面觀點分析，如何達成公平之課徵目的。 準此，本文先就遺產及贈與稅法規定，依課稅客體、主體、申報繳納、稅款確保及罰則等面向，歸納介紹內容及緣由，俾利了解各重要規定如何達成遺產稅之課稅目的。次就實務徵課作業分析如何解決遺產及贈與稅法規定與公平課稅目標互相杆格之處及效率之提升，研議議題計有：公共設施保留地涉及之避稅、以贈與論之申報義務、以遺產為範圍負擔遺贈稅、及核課期間之適度延長等4項，提出改進建議為：公共設施保留地之免稅宜予限制；屬於「買賣」之「以贈與論」案件，可放寬申報義務；遺贈稅以遺產為範圍負清償；故意逃漏遺產稅、贈與稅行為之核課期間無限。

The main purpose of the estate tax, or the tax levied on the property accumulated in the lifetime of the deceased person, is to uncover the average wealth of the society. Our nation adopts the essence of the estate and gift tax system to levy estate and gift tax on the property of a natural person upon his or her death. At present, the rate structure of estate and gift tax is divided into 10 classes, the highest rate of which is 50%. As the tax exemption and various deductions tend to be rather high, only 5% of cases are eligible to be levied. The number of people affected was limited and insignificant in ratio. Since the U.S. Congress passed the Economic Growth and Tax Relief Reconciliation Act, and also from the influence of globalization and internationalization, the international capital is flowing more freely. Since 2001, business magnates also suggested that estate and gift tax be abolished by 2010. The executive authority by then had integrated the reform of estate and gift tax in the agenda of reform under the Financial Reform Committee of Executive Yuan. On the basis of Professor Ho Chih-Ching’s research report, the committee simplified the classes of estate and gift tax into 5 classes. The rate of the highest class, in compliance with general income tax rate, was dropped from 50% to 40% and was listed in the medium-range financial reform plan. The research suggested that the rate of the highest class be only dropped by a small extent to 40%, which though unable to satisfy demand, would not create disputes as a large drop would. Under this situation, the suggestion of reform has not been able to be implemented so far. After assuming power, the new government deemed high estate and gift tax the reason for the serious shift of Taiwan’s capital overseas in recent years. In order to build up a tax system with international competitiveness, though the disputes are still in existence, the Amendment bill to drop the rate of the highest class to 10% was approved on the first reading on December 3rd, 2008. Whether “levying high tax rate on estate and gift tax would cause a shift of capital overseas,” “the extent of shift of capital,” “impacts on the economy” or “external factors other than tax, such as political and economic stability, industrial structure, comprehensive infrastructure, transparency of legal system, etc.” affect the shift of capital will require further evidence. Yet since Legislative Yuan adopted the tax reduction bill on first reading, this study will not discuss this subject but instead turn to analyze, from the viewpoint of efficiency, how the important stipulations of current Estate and Gift Tax Act may reach the target of fair levy. Based on this, the content of this study is first introduced and a summary is provided on the reasons for facilitating the understanding of how all important stipulations (the stipulation of Estate and Gift Tax Act, by orientation of the object of taxation, subject of taxation, declaration and rendering, guaranteed tax payment, and penalties, etc.) achieve the target of levying estate and gift tax. Second, upon practical levy operation, how to solve the contradiction between the stipulations of Estate and Gift Tax Act and the target of fair levy, and how to increase efficiency are then analyzed. The agenda of discussion includes four items, namely: reserved land for public facilities related tax avoidance, duties to declaration deemed as gift, burdening estate and gift tax within the extent of estate, and appropriate extension on assessment period. The suggestions raised are: tax exemption of reserved land for public facilities shall be limited; the duties to declaration are loosened for the case of “buy and sell” under “deemed as a gift”; estate and gift tax is to be reimbursed in the extent of the estate; lastly, the assessment period for deliberate avoidance of estate and gift tax should be unlimited.