進入內容區塊

財政部賦稅署-法規查詢主題專區

:::
:::

法律與法規命令

Tax Act:
Futures Transaction Tax Act
Article 2
Content:
The buying and selling parties of a futures transaction shall each pay transaction tax at the following rates: 
1. Stock index futures contracts: Transaction tax is levied per transaction at a rate of not less than 0.0000125% and not more than 0.06%, based on the value of the futures contract.
2. Interest rate futures contracts: Transaction tax is levied per transaction at a rate of not less than 0.0000125% and not more than 0.00025% based on the value of the futures contract.
3. Option contracts or option contracts on futures: Transaction tax is levied per transaction at a rate of not less than 0.1% and not more than 0.6%, based on the premium paid. 
4. Other futures contracts: Transaction tax is levied per transaction at a rate of not less than 0.0000125% and not more than 0.06%, based on the value of the futures contract.
The applicable rates in the items of Paragraph 1 shall be decided respectively by the Ministry of Finance subject to the approval of the Executive Yuan.
In a futures contract where the buyer and seller settle by the difference in value upon or before the expiration of the contract, the transaction tax payable by each shall be levied based on the settlement price in the market at the rates provided in the following regulations.
1. Option contracts or option contracts on futures regulated in Item 3 of Paragraph 1 shall be levied at the rates of Item 1, 2 or 4 of Paragraph 1 according to kind.
2. Futures contracts regulated in the Item 1, 2 or 4 of Paragraph 1 shall levied at the rates of that item.
Visitor:4  Update:2018-04-24

Back Home TOP
:::
列印
置頂