信託稅制自九十年五月二十九日立院三讀通過以來，已屆滿四個年頭，而在去年（九十三年）信託業者受理股權信託業務大量流行，蔚為風潮。信託有諸多功能，例如資產保全、資產增值、從事公益、導管功能等，更重要的是具有強大的節稅功能，故去年股權信託才會大量流行，惟因課稅爭議過大，除了法律有規範者之外，仍有很大的空間因信託行為的多樣性，政府猶找不到課稅良方，面臨到租稅公平正義、信託導管理論、國庫稅收衡量、租稅中立原則與依法行政原則，取捨之間顧此失彼，殊難拿

Abstract
It has been four whole years ever since Legislative Yuan passed the taxation of trusts for the third time on May 29, 2001. Last year (2004) the real estate investment trust (referred to as “REIT,” hereinafter) business handled by trust dealers was extremely prosperous, forming a major trend in the market. Trusts have a lot of functions, such as security of assets, appreciation of assets, engagement in public charity, serving as conduit, etc. But the most important merit of trusts is the function of tax saving, which caused a high popularity of REIT last year. However, the taxation problems of trusts are too controversial. Apart from their being regulated by laws, there is still much room for evasion of tax payment. Due to the diversity of the behaviors of trusts, the government still could not find out a perfect taxation method. Based on the fairness and justice of taxation, conduit theories of trust, judgment of tax income for the treasury, neutral principles of taxation and the executive principles according to law, it is easy to attend to several things only but lose sight of some others as there are too many things to be paid attention to. Even up to May 31, 2005, taxpayers still did not know how to declare the synthetic tax for the fiscal year of 2004 over the trusts with unspecified, non-existed beneficiary, or specified beneficiary but the authorizer preserves the right of changing the beneficiary. As affected, it is still uncertain of the taxation rules for the REIT contracts amounting to tens of billions of NT dollars signed last year. The taxation techniques are seriously lagged behind the economic behaviors. In view of this, the study still refers to the books of trusts written by local authors, and takes the taxation of trusts, including income tax, legacy tax, land appreciation tax, land value tax, contract tax, house tax, business tax, etc. and the related in interpretations as the research areas, and then judges the situation with the references of the related articles in newspaper, magazines and journals, attempting to find out the best way of taxation of trusts. Under the objective, legal, rational, concrete and workable principles, some significant conclusions are made. It is hoped that among the varied arguments, the research results of this paper could get co-understanding from most of the people, become referential to the taxation policies of the government, make concrete contributions to the practical implementation, and make the future trust business achieve prosperous development.

摘要…………………………………………………………………………………..i
Abstrcat……………………………………………………………………………….ii
謝詞…………………………………………………………………………………..iii
目錄…………………………………………………………………………………..iv
表次………………………………………………………………………………….. v
圖次………………………………………………………………………………….. vi
第一章 緒論……………….………..………………………………………………...1
第一節 研究背景…………………………………………………..………..1
第二節 研究動機……………………………………………………………1
第三節 研究目的……………………………………………………………1
第四節 研究方法……………………………………………………………2
第五節 研究範圍及限制……………………………………………………2
第六節 研究流程……………………………………………………………2
第二章 信託基本概念與文獻探討…………………………………………………3
第一節 信託之概念及架構…………………………………………………3
第二節 信託之種類…………………………………………………………9
第三節 信託之特性………………………………………………………..13
第四節 信託之功能………………………………………………………..16
第五節 探討信託租稅之相關文獻回顧…………………………………..18
第三章 信託相關稅法之規範……………………………………………………..23
第一節　信託課稅之基本原則……………………………………………..23
第二節 信託在所得稅課稅規範…………………………………………..27
第三節 信託在贈與稅之課稅規範………………………………………..47
第四節　信託在遺產稅之課稅規範………………………………………..59
第五節　信託在土地增值稅課稅規範……………………………………..68
第六節 信託在地價稅之課稅規範…………………………….……………74
第七節　信託在營業稅之課稅規範………………………….………………77
第八節 信託財產在房屋稅之課稅規範………………………….…………79
第九節　信託財產在契稅之課稅規範……………………………………….80
第四章 信託行為課稅實務爭議之探討…………………………………………….83
第一節　贈與稅課稅實務之爭議探討……………………………………….83
第二節　所得稅課稅實務之爭議探討……………………………………….92
第五章　結論及建議………………………………………………………………….98
第一節 結論………………………………………………………………….98
第二節 建議………………………………………….………………………99
參考文獻………………………………………………………………………………102

參考文獻
一、書籍
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四、報紙雜誌
王信人,2005,「股權信託受益人為特定人股票股利採面額課稅」,工商時報,4月29日,10版。