保險給付課稅問題之研究

Abstract

本論文探討人壽保險的死亡險因實質課稅原則被課以遺產稅的判決個案，先從保險意義與功能、保險法及保險契約等基礎，提供保險種類、名詞定義、商品結構，以及保險相關人所涉及的課稅法制等剖析，再針對最有爭議的最高行政法院102年度判字第227號判決中，稅務及司法機關將人壽保險類型的終身增額壽險約定逐年依固定利率增值部份的壽險保額視為等同於銀行存款利息的儲蓄型保險商品，而將增值保額部份的壽險保險給付課以遺產稅的問題，提出七項辯駁及四項建議等研究結論。

This thesis investigates the judicial cases in which the beneficiaries who were levied estate tax after receiving the death benefit of life insurance based on the Substance over Form Principle. The investigation starts from the basic description including the meaning and function of insurance, insurance law and insurance contract, to illustrate insurance types, terms and definitions, product structures, and the legal taxation regarding insurance related persons. Then, the thesis summarizes seven research conclusions and proposes four suggestions according to our analysis of the Judgment No.227 of the Supreme Administrative Court in 2013, in which the tax and judicial agencies maintain death coverage of the life insurance as savings insurance product, and levy the estate tax on add-on additional benefits.