June 2017

修正證券交易稅條例 當日沖銷證交稅降為千分之一點五(台灣)

2017.4.26
鄭亦珊 律師
民國106年4月26日華總一義字第10600050391號總統令公布「證券交易稅條例」(下稱本條例)增訂公布第2條之2條文,當日沖銷證交稅降為千分之一點五。

按證券交易稅稅率,原依本條例第2條規定,為向出賣有價證券人課徵,按每次交易成交價格,公司發行的股票及表明股票權利的證書或憑證徵千分之三,而公司債及其他經政府核准的有價證券徵千分之一。

惟本條例本次修正增訂第2條之2規定,本條文生效日起一年內,當日沖銷即同一證券商受託買賣之同一帳戶於同一營業日現款買進與現券賣出同種類同數量之上市或上櫃股票,於出賣時,按每次交易成交價格依千分之一點五稅率課徵證券交易稅,不適用第二條第一款規定。

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