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證券交易稅、期貨交易稅介紹
證券交易稅、期貨交易稅介紹
一、證券交易稅
- 是指對買賣有價證券之交易人所課徵的稅。
- 政府發行的公債：免證券交易稅。
- 買賣股票稅率：按成交價值的千分之三計算繳納。
- 買賣公司債、受益憑證（基金）稅率：按成交價值的千分之一計算繳納。
二、期貨交易稅
- 是指對買賣股價指數期貨、股價指數期貨選擇權、股價選擇權之交易人或結算人所課徵的稅。
- 由代徵人（即期貨商）於每次買賣交易當日或於到期前或到期時結算差價日，按千分之零點五稅率代 為課徵，並於代徵之次日，填具繳款書向公庫繳納。
三、證券、期貨交易稅相關資訊
- 證券交易稅條例 網站連結
- 期貨交易稅條例 網站連結
