課程名稱:

租稅與財產移轉規劃

課程英文名稱: Tax and Estate Planning
教學目標:
M5租稅與財產移轉規劃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了解不同稅務規劃事項。
課程目標:
1.讓學員了解台灣租稅體系的特性
2.讓學員能在為客戶財務規劃的過程中適當運用租稅規劃
3.加強了解財務顧問的服務過程與所需技巧,從而為顧客提供專業的服務
教材大網:
財產移轉之工具運用(use of instruments in estate planning) A. 運用信託為遺產規劃工具(use of trust in estate planning)
B. 運用保險為遺產規劃工具(use of insurance claim in estate planning)
C. 運用公益捐贈為遺產規劃工具(use charitable giving in estate planning)
教學參考節數: 3
財產稅(property tax) A. 各項財產稅之簡介(introduction of property tax)
B. 財產稅之減免規定(deductions and exemptions)
教學參考節數: 3
個人所得稅(individual income tax) A. 申報方式 (methods of declaration)
1) 申報制(declaration)
2) 扣繳制(withholding)
B. 申報所得種類與來源(income resources)
C. 免稅(exemptions)
D. 扣除額(deductions)
E. 扣抵(tax credits)
F. 員工認股權證課稅(taxation of employee stockoptions)
G. 個人所得
教學參考節數: 9
遺產與贈與稅法之相關規定(taxation and compliance on estate and gift tax) J. 國外的遺產認證程序(the probate process in other countries)
K. 國內的遺產認證程序(domestic estate valuation method)
L. 法定登記的運用(operation of legal title)
M. 法定程序(legal procedures)
教學參考節數: 3
營利事業所得稅(business incometax) A. 憑證(vouchers)
B. 所得種類與來源(income resources)
C. 分期付款銷貨與工程收入(sales on installment andconstruction revenue)
D. 財產交易所得(property trading income)
E. 各項費用限制(limitations of expenses)
F. 投資利得與損失(gain or loss on investment)
G
教學參考節數: 9
兩稅合一(tax integrationsystem) A. 盈餘分配(earning distribution)
B. 未分配盈餘之課稅(taxation of undistributed earning)
教學參考節數: 3
所得稅原理(income taxfundamentals ) A. 租稅相關機構(sources of authority)
B. 所得稅法(income tax law)
C. 課稅原則(tax compliance)
教學參考節數: 3
民法親屬繼承之相關規定(regulations regarding succession) A. 應繼遺產的範圍(scope of estate)
B. 繼承人的分類與順序(successor’s priority)
C. 應繼承與特留份(share should be succeed and must be retained)
D. 拋棄繼承與限定繼承(give up succession and limited succession)
E. 遺囑的訂定與效力(the effect of will)
教學參考節數: 6
財產移轉策略(strategy of property transfer) A. 移轉-應稅遺產轉至免稅遺產(transfer-from taxable to non-taxable asset)
B. 壓縮-運用市價與法定價值差異(downsize-usedifference between market value and legal value)
C. 遞延(deferral-not taxable until liquidation)
D. 凍結-高增值資產以贈與或信託凍結其市價
教學參考節數: 3
遺產與贈與稅法之相關規定(taxation and compliance on estate and gift tax) A. 遺產與視為遺產(estate vs treat the same as estate)
B. 計入性遺產與不計入性遺產(calculate into estate and not into estate)
C. 遺產稅的計算方式(calculation of estate tax)
D. 配偶剩餘財產差額分配請求權(marital claim for remaining asset difference)
E. 繳
教學參考節數: 6
信託規劃(trust planning) A. 信託種類(trust types)
B. 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 trustfund)
C. 海外信託(foreign trust)
D. 信託課稅(taxation of trusts)
教學參考節數: 6
 

基本素養能力圖

系科專業能力圖

授課形式分析圖