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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:
Securities Transaction Tax Act
Article 1
Content:
Trading of securities, with the exceptions of government-issued bonds, shall be subject to securities transaction tax (hereinafter called the "transaction tax") in accordance with the provisions of this Act. 
The securities described above refer to bonds issued by governments of all levels, shares issued by companies, corporate bonds, and other securities offered to the public with government approval. 
Visitor:877  Update:2018-04-24

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