|
Title：On the Taxation Management of Family Business Stock Inheritance Planning
Pages：26
School：National Taipei University of Business
Department：Department of Accounting Information with Graduate Institute of Accounting and Taxation
Time：August, 2021 Degree：Master
Researcher：Shih, Shu-Hui
Advisor：Dr. Hsiao, Hsing-Chin & Dr. Yang, Yeh-Cheng
Keywords：Charitable trust, Consortium, Investment company, Closed company, Equity inheritance
This study uses the most commonly used planning tools in the tax management of family business equity inheritance planning: sale of holdings, gift holdings, investment companies, closed companies, foundations of consortia, charitable trusts, etc. Using practical cases, analyze how practical use of the above tax planning tools to explain the risks and tax differences that may arise from these tax planning cases.
The results of the study found that, in practice, when planning family business equity inheritance plans, different planning methods are used to avoid or evade rent and tax. Therefore, this research suggests that Taiwanese family businesses occupy an important position and influence in economic development and face When inheriting equity, priority will be given to the tax burden and the risk of tax reimbursement by the IRS. In the case of Largan's closed company, this is the inheritance method that many listed companies want to follow. However, tax risks are still considered. In the wait-and-see, the IRS can consider tax fairness and the ability to levy taxes. It can clearly provide tax assistance to enterprises, so that enterprises can not only inherit smoothly and consolidate family equity.
|