台灣現行遺贈稅制採累進稅率，最高達百分之五十，如何透過租稅規劃，降低遺贈稅，以減輕納稅義務人的負擔，並預留足夠納稅的資金，讓資產能夠順利移轉，應該是遺贈稅租稅規劃時的重要目標。 本研究是以我國現行遺贈稅相關法令為依據，對遺產稅及贈與稅的租稅規劃目標、策略加以探討。針對不同類型資產組合的納稅義務人，用最適合的租稅工具規劃，以期能達到最佳規劃效益。並探討民國九十五年一月一日最低稅負制實施後，租稅保單的規劃限制。 透過實際個案，以其未作租稅規劃和生前規劃兩種模式，比較分析其規劃利益後發現，若能善用每年一百一十一萬的免稅額分年贈與，並透過保險作遺產稅租稅規劃，將可以有效降低遺贈稅，且解決遺產稅稅源問題，完整的移轉資產。而資產額度較高者，則建議以公共設施保留地實物抵繳，可達到最佳的租稅規劃效果，期望此研究能夠提供作為個人理財租稅規劃參考使用。 The existing legacy legislation in Taiwan adopts a progressive tax rate. The ceiling tax rate is as high as 50%. How to alleviate the burden of taxes payers, and to set aside sufficient funds for the legacy tax in future with the mean of tax planning in order to transfer the assets to the next generation in a smooth way becomes an important issue in tax planning. This research is based on the existing legislation relevant to legacy tax. The objectives and strategies of the tax planning in legacy and gift will be studied. Different asset combinations were selected for case studies. The most suitable tax-planning method will be applied for their property to achieve the optimal planning effectiveness. Since the implementation of the minimum tax-level system on January 1, 2006, the restrictions of policy in tax planning will be discussed. Through the case studies, an analysis of the benefit of the legacy tax with and without planning was compared. If one can appropriately adopt 1.11 million tax-free allowances annually and apply insurance for legacy tax in his tax planning, we can find that not only legacy tax is reduced substantially effectively but also the source of the legacy tax is reserved in advanced. Hence, the personal property can be transferred in a complete manner. The person with good wealth is recommended to use public facilities to redeem his legacy tax in order to achieve the best effect in tax planning. This thesis is prepared with an objective to be referred by personal tax planning.
