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一、台湾证券投资所涉及的主要税种台湾现行税制体系中,涉及证券投资的税种有证券交易税、所得税、遗产及赠与税。1.证券交易税。证券交易税是对买卖有价证券、包括公司发行的股票、公司债及经政府核准可公开募销的其他有价证券,向出卖有价证券人、按每次交易价格和适用税率计征,公司发行的股票及表明股票权利的证书或凭证征6‰,公司债及其他经政府核准的有价证券征1‰。证券交易税向出卖有价证券人课征,但由代征人代征缴纳。
I. Major Tax Types Involved in Taiwan Securities Investment In the current tax system in Taiwan, there are securities transaction tax, income tax, inheritance and gift tax on securities investment. Securities trading tax Securities and exchange tax is the sale and purchase of securities, including shares issued by companies, corporate bonds and other securities approved by the government publicly available for sale to the betrayal of the securities dealers, according to the transaction price and applicable tax rates, The shares issued by the company and the certificate or certificate proving the stock rights sign 6 ‰, and the corporate bonds and other securities approved by the government levied 1 ‰. Securities and Exchange Tax levy to the seller of securities levy, but collected by the levy on behalf of people.