| Summary: | 碩士 === 義守大學 === 管理研究所碩士班 === 96 === Since the constitution of R.O.C stipulates “The people have the duty to pay tax in conformity with a law”; therefore, relative right for the people to save tax should be demanded also. In the regular propaganda about governmental policies in tax affairs, paying tax is the major concern, which is easily seen by reminding people of handing over various taxes punctually and of the likely punishments if people fail to or do not pay on time. As for saving tax, there is little information available. Based on this, the present study attempts to explore credible tax-saving strategies through the analyses of relevant laws and social circumstances within the framework of a discussion over taxes related to real estate.
In Taiwan there are two kinds of tax systems. One is the national tax, with nine sub-types and under the direction of the National Tax Administration, the Ministry of Finance, while the other is local tax, with eight sub-types and under the direction of the local tax bureaus. Owing to the wide variety of taxes, the present study focuses on the relevant taxes such as land value tax, house tax, land value increment tax, deed tax, inheritance tax, gift tax and so on, which are involved either in holding or transferring real estate. Further tax-saving strategies and comparative analyses among the strategies are also provided in this study, with a hope to save tax-payers’ money, secure their property, and enhance their life quality.
This research discovers that considerable benefits can be produced through tax-saving methods of each single tax. For instance, land value tax can differ a lot by adopting different tax rates only. Much more benefits can be received if strategies concerning the relations between taxes are employed well. Many situations have to be considered together to save as much money as possible. For example, the granted money for children can be charged gift tax when the amount exceeds the tax-free quota. A gift of real estate will add extra payment named gift tax, land value increment tax as well as deed tax. Both land value increment tax and gift tax can be saved if the target gift is a piece of agricultural land. Inheritance tax is only requested when the total amount of the property left is over10,000,000 Yuan (roughly estimated); hence, if the legacy is below the amount, inheritance will be a more advantageous way.
The result of this present study contributes its suggestions to the public who are interested in the management of their own property or in investment in terms of holding and transferring real estimate.
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