1111進修網

本課程提供學員租稅原理之知識及租稅規劃與決策的練習。同時學員可透過此課程洞察不同稅務規劃事項。 本課程欲達到的目標是： 1.讓學員了解台灣租稅體系的特性 2.讓學員能在為客戶理財規劃的過程中適當運用租稅規劃

(一)所得稅原理 1. 租稅相關機構(sources of authority) 2. 所得稅法(income tax law) 3. 課稅原則(tax compliance) (二) 個人所得稅 1. 申報方式 (methods of declaration) 1) 申報制(declaration) 2) 扣繳制(withholding) 2. 申報所得種類與來源(income resources) 3. 免稅(exemptions) 4. 扣除額(deductions) 5. 扣抵(tax credits) 6. 員工認股權證課稅(taxation of employee stock options) 7. 個人所得稅規劃(tax planning of individual income) 8. 雙重國籍之課稅方式(taxation of multiple nationality individuals) 9. 個人最低稅負 (三).營利事業所得稅 1. 憑證(vouchers) 2. 所得種類與來源(income resources) 3. 分期付款銷貨與工程收入(sales on installment and construction revenue) 4. 財產交易所得(property trading income) 5. 各項費用限制(limitations of expenses) 1) 職工退休金與職工福利金(employee pension fund and welfare fund) 2) 旅費(traveling charge) 3) 廣告費(advertisement expense) 4) 捐贈(donation) 5) 交際費(association expense) 6) 研究發展費(R&D expense) 7) 利息(interest expense) 6. 投資利得與損失(gain or loss on investment) 7. 所得稅資產或負債(income tax asset or liability) 8. 獨資課稅(taxation of sole proprietorship) 9. 合夥課稅(taxation of partnership) 10. 營利事業所得稅規劃(tax management of business income) 11. 海外投資租稅規劃(tax management of foreign investment) 12. 營利事業最低稅負 (四). 兩稅合一 1. 盈餘分配(earning distribution) 2. 未分配盈餘之課稅(taxation of undistributed earning) (五). 信託規劃 1. 信託種類(trust types) 2. 信託資金管理(management of trusts) 1)貨幣型基金(money mutual fund) 2)共同信託基金(common trust fund) 3)信託資金集合管理運用(collective investment trust fund) 3. 海外信託(foreign trust) 4. 信託課稅(taxation of trusts) (六). 民法親屬繼承之相關規定 1. 應繼遺產的範圍(scope of estate) 2. 繼承人的分類與順序(successor’s priority) 3. 應繼承與特留份(share should be succeed and must be retained) 4. 拋棄繼承與限定繼承(give up succession and limited succession) 5. 遺囑的訂定與效力(the effect of will) (七). 遺產與贈與稅法之相關規定 1. 遺產與視為遺產(estate vs treat the same as estate) 2. 計入性遺產與不計入性遺產(calculate into estate and not into estate) 3. 遺產稅的計算方式(calculation of estate tax) 4. 配偶剩餘財產差額分配請求權(marital claim for remaining asset difference) 5. 繳交遺產稅的時限與方式(methods and deadline to pay estate tax) 6. 贈與與視同贈與(gift and treat the same as gift) 7. 每年贈與免稅額(annual deduction amount for gift) 8. 附有負債之贈與(gift with liability) 9. 贈與稅的計算方式(calculation of gift tax) 10. 國外的遺產認證程序(the probate process in other countries) 11. 國內的遺產認證程序(domestic estate valuation method) 12. 法定登記的運用(operation of legal title) 13. 法定程序(legal procedures) (八) 財產稅 1. 各項財產稅之簡介(introduction of property tax) 2. 財產稅之減免規定(deductions and exemptions) (九).財產移轉策略 1. 移轉-應稅遺產轉至免稅遺產(transfer-from taxable to non-taxable asset) 2. 壓縮-運用市價與法定價值差異(downsize-use difference between market value and legal value) 3. 遞延(deferral-not taxable until liquidation) 4. 凍結-高增值資產以贈與或信託凍結其市價(estate freeze-for high growth potential asset-trust or gift) 5. 分散-先贈與配偶或利用配偶剩餘財產差額分配請求權來分散遺產(diversification-use martial claim or gift to apply for lower estate tax rate) (十). 財產移轉之工具運用 1. 運用信託為遺產規劃工具(use of trust in estate planning) 2. 運用保險為遺產規劃工具(use of insurance claim in estate planning) 3. 運用公益捐贈為遺產規劃工具(use charitable giving in estate planning)

梁亦鴻

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