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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/87877


    Title: 信託課稅之研究－兼論年金信託相關問題
    Taxation on Trust and the relevent issues of pension trust
    Authors: 戴秀蓮
    Tai, Hsiu Lien
    Contributors: 林全
    Lin, Chuan
    戴秀蓮
    Tai, Hsiu Lien
    Keywords: 信託課稅
    Taxation on Trust
    Date: 1994
    Issue Date: 2016-04-29 09:31:49 (UTC+8)
    Abstract: 　　信託觀念源自英、美法系國家，由於信託除協助個人管理、運用財產外，並可用以從事公益活動（即公益信託），在運作上頗具彈性，故為多數國家普遍所採納。觀諸我國信託制度之發展，由於信託相關法令付諸闕如，信託行為之法律關係僅採法院判例所承認之制度，從而現行稅法亦未明訂有關信託行為之課稅規定。本文之目的乃在探究信託相關法律關係及課稅事宜，並參考研析美、日等國信託制度資料，檢討我國現行信託制度及課稅規定，並試提建議，以期有助於將來立法之參考，並選定年金信託為探討之對象，利用信託法律制度及課稅原則規定之結論分析年金信託制度，同時參酌美日兩國年金信託相關規定，檢討我國現行規定，並試提建議事項以供修訂相關法令之參研。
    Description: 碩士
    國立政治大學
    財政學系
    81255012
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002003329
    Data Type: thesis
    Appears in Collections:[Department of Finance] Theses

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