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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 2
Content:
Sellers of securities shall pay transaction tax for each transaction at the following rates based on the transaction amount: 
0.3% for shares or share certificates embodying the right to shares issued by companies. 
0.1% for corporate bonds and other securities approved by the government.
Visitor:654  Update:2018-04-24

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