Abstract
The study mainly observes the employed population and managers whose annual individual income tax is between 30 to 40%, and these groups of people are categorized as the high-income group. The individual income tax increases along with the increased wage. The additional earning gained from the house rent definitely aggravates the burden of taxation. Worse than that is the tax rate may even go up to a higher level. My personal tax-saving skill and tool is far less comprehensive than the corporate’s systematic method, therefore the effectiveness is relatively limited. As a result, I do look forward to learning more advice in relating to the tax-saving planning in the lease of the real estate. Oriented to high-income group’s situation who may confront the taxation issue of the real estate, the thesis is developed by including the real practice of the tax-saving plan, case study and suitable taxation schemes. In addition to the insight discussion of the corporatization of real estate, a case study is provided to elaborate the scheme and analyze the benefits. According to the research, under the circumstance of complying all related laws, the corporatization of real estate can effectively save the tax for high-income population when the annual rental income is more than NT$ 524,000.