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Taxation - Taiwan

Question

Securities Transaction Tax Rate

Answer
Q:
Who should collect the securities transaction tax on the stocks auctioned by the court?
A:
According to the Securities Transaction Tax Regulations, when the stock of a joint stock company is auctioned by the court, the auctioneer of the stock is the transferee of the securities, and the securities transaction tax shall be collected according to the regulations.

Q:
How to declare and pay securities transaction tax?
A:
To buy or sell securities, the agent collects the tax at the prescribed rate on the day of each sale and delivery, and then fills out the payment form for the amount of securities transaction tax on the day after the agent collects the tax amount and submits it to the tax collection office of the bank. pay.

Q:
What is the securities transaction tax rate for buying and selling stocks?
A:
The securities transaction tax rate for buying and selling stocks is 3 per thousand.

Q:
What is the securities transaction tax rate for buying and selling corporate bonds?
A: In order to activate the bond market, assist enterprises in raising funds and promote the development of the capital market, the collection of securities transaction tax on corporate bonds and financial bonds will be suspended for seven years from January 1st, 2010 to December 31th, 2026.

Q:
What is the securities transaction tax rate for buying and selling beneficial certificates?
A: Beneficiary certificates issued by securities investment trust enterprises in accordance with the law are securities approved by the government, and the securities transaction tax rate is 1/1000.

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