本研究主要探討遺產及贈與稅法有關實物抵繳所衍生之問題及對財政收入的影響。研究範圍為南區國稅局所屬轄區，時間涵蓋民國81年至100年並以決算書所載資料進行分析、探討。
造成待納庫款增加的原因在於民國84年1月13日遺產及贈與稅法修正放寛實物抵繳的條件，只要是「課徵標的物」或「其他其他易於變價或保管之實物」均可提出抵繳。時至民國98年為吸引資金回流，大幅修正，如稅率降為單一稅率10%等，而政府也意識到實物抵繳不易變賣的事實，藉由本次修法限縮實物抵繳的抵稅效果。
經由資料的分析，實物抵繳的種類及比率高低依序為土地、未上市（櫃）股票、上市（櫃）股票、債權、房屋、其他及投資額。土地以公共設施保留地所佔比例最高，其變賣需賴地方政府撥用；未上市（櫃）股票因無公開市場，標脫不易，其他像是債權更是從未出售過，以上原因皆是造成龐大待納庫款之原因。
經由研究顯示實物抵繳佔遺產及贈與稅比率平均為34%，變現比例平均為0.78%，損失及註銷比例平均有0.42%，即遺產及贈與稅收中有33.64%是呆帳，無法收現，而政府為管理這些實物尚須付出額外負担，因此本研究第一個建議為取消實物抵繳之規定。同時站在納稅人立場，依據應納稅額之多寡訂定不同期數之分期繳納，以解決納稅人短期資金需求。
在98年修法後99%之實物抵繳為公共設施保留地而該地之徵收權在地方政府，若無法取消實物抵繳，則建議將遺產及贈與稅劃歸地方，公共設施保留地之問題迎刃而解。並針對一定時間無法變現之實物予以註銷，以避免虛增政府資產。

This study focuses on the problems of “using physical objects for payment of taxes” that was derived from estate and gift tax act, and on the impact upon fiscal revenue. The research domain includes the districts under the administration of National Tax Administration of Southern Taiwan Province, analyzing and exploring the data on the final reports between 1992 and 2011.

The reason why uncashed treasury deposit increased was that the restrictions on alternative to using physical objects for payment of taxes were eased in the amendment to estate and gift tax act on January 13, 1995. Either it is “object of taxation” or “any treasure easily sold or kept” might be qualified as alternatives. In order to attract capitals back to Taiwan in 2009, tax act has been substantially revised to adopt 10% single tax rate. The government also realized the fact that physical objects were not easily turned into cashes. Thus, the tax act revision also took measures to tighten up on the alternatives to using physical objects for payment of taxes.

According to data analysis, the categories seen in physical objects for payment of taxes were shown from high to low proportion as land, unlisted stocks, listed stocks, creditor’s right, houses, and other investment. Land reserved for public facilities accounted for the highest proportion among all. It is local government’s responsibility to turn the land into cash, while unlisted stocks could not be traded on the open market. Even worse, no creditor’s right has ever been sold. All these contributed to the tremendous uncashed treasury deposit.

The study shows that “using physical objects for payment of taxes” accounted for 34% of estate and gift tax, among which 0.78% was turned into cash averagely. There was normally 0.42% lost or written off, which means 33.64% of estate and gift tax was bad debts. The administration of these objects will also incur extra costs. The first suggestion this study comes up with is canceling the alternative to using physical objects for payment of taxes. However, for taxpayer’s sake, an installment plan with various terms is advised to set up based on different tax payable to obviate taxpayer’s immediate need for capital.

After the act was revised in 2009, 99% of physical objects for payment of taxes were land reserved for public facilities. It is local government who has the right of compulsory acquisition of the land. If using physical objects for payment of taxes cannot be repealed, it is recommended that estate and gift taxes be categorized as local taxes. By doing so, the problems with land reserved for public facilities were solved instantly. When physical objects cannot be turned into cash in a certain period, it is better to be written off to reflect the actual value of treasury deposit.

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