The tax issues on the right of widow(er) claims for the distribution of the remainder of the property as prescribed under Section 1030-1 of the Civil Code.
| Autor: | Dong-Mei Li, 李冬梅 |
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| Rok vydání: | 2016 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 104 According to Estate and Gift Tax Act in Taiwan, all properties of any decedent who is a ROC citizen and resident are subject to estate tax under this Act, irrespective of the estate located within or outside the ROC. Estate tax is imposed on taxable estate at the rate of 10%. Taxable estate is the value of gross estate computed according to the provisions herein, and subtracted deductions in Article 17 and 17-1, and exemptions in Article 18. One of the complex deductions from the gross estate is the claim for the distribution of the remainder of the property prescribed under Section 1030-1 of the Civil Code of decedent’s spouse. Due to different perspective of deduction claims under Civil Code and the National Taxation Bureau, the approval and computation of taxable estate are hard to compromise. The value of right of decedent’s spouse is deterred by several factors, including decedent’s remainder of the property, spouse’s property, when and how the decedent and decedent’s spouse obtain these properties, and so on. This study focuses on issues of the rights of decedent’s spouse, by analyzing various kinds of situations and collecting opinions from court decision and the National Taxation Bureau. Finally, some suggestions are provided to enhance the fairness and justice of the estate tax in Taiwan. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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