Holdwell CPA.
[Economic Daily ╱ reporter Wu Bie ╱ Taipei]
From today (99), the new policy included the purchase of investment-oriented tax range, people can no longer use to buy investment-type insurance policy, make inheritance tax saving plan. But in the past have purchased investment-type insurance policy, if the death of the former sick insured, to circumvent the intent of the tax burden significantly, or escape the makeup inheritance.
Southern IRS recently discovered that jurisdiction, a nearly 90-year-old man, two years before the death of the insured, a wholesale investment-type life insurance policy to pay more than 2,500 yuan, man after the death of 24 million children inherited by five I yuan insurance benefits, the IRS identified by Southern inheritance tax evasion, the heirs must pay the thousand million inheritance.
Southern IRS Qiu Zheng Mao said that if the investment-type insurance policy will be treated as taxable estate, mainly from the insurance motive, time, amount, health conditions overall judgment. The 89-year-old man, died two years ago when the insured, the hospital has been diagnosed with cancer, stroke, with speech and memory disorders, although conscious during hospitalization, but has been less able to deal with things themselves, but a wholesale payment 2,500 million yuan of investment-oriented life insurance policy by the policy of five children when the designated beneficiary, obviously intends to be converted into heritage need not be included in the heritage of the total insurance benefits, and therefore approved the insurance payment of $ 2,400 million, should be incorporated into the old man's estate tax.
Man's heirs refused to accept the proposition Estate and Gift Tax Law Article 16, paragraph 9, and Insurance Law Article 112 stipulates that life insurance is not included in the gross estate tax, even if the father is in the two years before his death to purchase life insurance, but it should be regarded as legitimate tax saving, so bring an administrative lawsuit to Kaohsiung High Administrative Court, but the administrative court judgment against the heirs.
