寿险是一般富人进行遗产节税时的主要手段,但这只适用于资产千万到数亿元的量级。对于超越这一量级的超级富人,家族信托就成为财富传承的主要途径。10月8日,台湾富邦集团创办人蔡万才辞世。蔡家已有相关节税规划,蔡万才虽拥有新台币2280亿元(约合人民币456亿元)身价,但据会计师估计,蔡家已将财产移转达9成以上,预估在台遗产不到20亿新台币,遗产税应低于2亿新台币,低于多年前过世的霖园集团创办人蔡万霖的5亿新台币的遗产税。节税的方法主要如下:(1)台湾于1973年2月8日开始实施赠与 Life insurance is the main means used by the rich to carry out inheritance tax holidays, but this applies only to the order of tens to hundreds of millions of dollars. For super rich beyond this magnitude, family trusts have become the primary means of wealth inheritance. On October 8, Cai Wancai, founder of Taiwan’s Fubon Group, died. Tsai has tax-related planning, although Cai Wancai has NT 228 billion yuan (about 45.6 billion yuan worth), but according to accountants estimated Cai Tsai property has been transferred over 90% of the estimated loss of Taiwan’s heritage 20 billion Taiwan dollars, the estate tax should be less than 200 million NTD, less than many years ago, the death of Lin Yuan Group founder Cai Wanlin’s NT 500 million inheritance tax. The main methods of tax savings are as follows: (1) Taiwan began giving gifts on February 8, 1973