| Summary: | 碩士 === 樹德科技大學 === 金融保險研究所 === 93 === The trust system originates from England, in Europe, America and so on advanced countries already by widespread utilization. But our country 1996 through the trust law, follows closely in 2000 and 2001 years separately through the trust industry law and the trust tax law amendment acts, establishes the trust tax and levy system. The trust is one kind of approaches to manage the property for the other people, has the economy and the social function, because the use of trust Possess elasticity, became recent years important managing finances one of with taxes and levies plan tools.
Because the trust system involves to correlation tax system and so on trust law, civil law, income tax, inheritance and gift tax, is extremely complex; Also the advanced countries regarding the beyond the border trust taxes and levies plan utilization the opening which comes compared to our country, regarding the beyond the border trust assessment stipulation may reference for our country. Goal of the this research one, the understanding trust assessment way, two, the utilization of tax strategy to lighten the taxes and levies burden. Although at present really serves the case are not certainly many, in the trust business one after another development and government law deregulating, will be able to have the more taxes and levies question in the future to reappear, also because of this, increasingly will be being also important to the trust taxes and levies question discussion.
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