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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
  1. 是指對買賣有價證券之交易人所課徵的稅。
  2. 政府發行的公債:免證券交易稅。
  3. 買賣股票稅率:按成交價值的千分之三計算繳納。
  4. 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
  1. 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。
  2. 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
  1. 證券交易稅條例  網站連結
  2. 期貨交易稅條例  網站連結
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