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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
Futures Transaction Tax Act
Article 3
Content:
Transaction tax shall be collected by the futures commission merchant (FCM) on the date of transaction at the tax rate specified in the preceding article and paid to the national treasury on the following day along with a filled-in payment slip.
The collecting agent shall produce a list or digital data each day recording the names and addresses of the traders, types, volume, and amount of contracts traded, and the amounts of tax collected, and file the same with the competent assessing authority by the fifth day of the following month. 
Visitor:4  Update:2018-04-24

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