Although the Taiwan stock market suffered a stock market crash today, the previous market was enthusiastic, except for listed (counter) companies.stockIn addition to trading, many investors also buy and sell shares of unlisted (over-the-counter) companies.The Kaohsiung National Taxation Bureau of the Ministry of Finance stated that according to Securitiestransaction taxIt stipulates that when buying and selling securities, except for bonds issued by governments at all levels, securities transaction taxes should be levied in accordance with the law.
For example, the Kaohsiung National Taxation Bureau said that the securities seller Mr. Wang sold 10,000 shares of unlisted (counter) A Co., Ltd. (Company A) to Ms. Zhang on April 2, 2013. The transaction price per share was 20 yuan. If Company A The stock is based oncompany lawThe shares of Company A are entity stocks issued under a required visa, or non-entity stocks issued in accordance with the provisions of the Company Law. Company A’s shares are “securities” as referred to in the Securities Transaction Tax Regulations.
Therefore, Mr. Wang’s sale of Company A’s shares is a securities transaction, and Ms. Zhang should collect securities transaction tax of 600 yuan (i.e., the transaction price per share of 20 yuan multiplied by the number of shares traded) on the day of transaction and settlement (April 2, 2013). 10,000 shares multiplied by the tax rate of 3‰), and the payment form should be filled in and paid to the treasury on the next day (April 3, 2013).
According to the tax bureau’s explanation, the so-called “marketable securities” refer to bonds issued by governments at all levels, companies issuing stocks, corporate bonds, and other securities that are publicly offered and sold with government approval. The above-mentioned buying and selling of “stocks issued by the company” refers to the buying and selling of physical stocks printed and issued by a bank in accordance with Article 162 of the Company Act, or the shares issued by the company that have been contacted by a centralized securities depository institution in accordance with Article 161-2 of the Company Act. Registered non-physical stocks are all securities transactions, and securities transaction tax should be levied in accordance with the securities transaction tax regulations.
If the stock is directly transferred by the holder to the transferee, the transferee (i.e. the buyer) shall levy the securities transaction tax at the prescribed tax rate on the day of transaction and settlement, and shall pay the securities transaction tax to the treasury on the day after the collection.
The Kaohsiung National Taxation Bureau reminds that when private parties directly buy and sell the stocks of unlisted (counter) companies, they can first confirm with the invested company. If the company’s stocks are issued in accordance with the provisions of the Company Law, they will be subject to the securities transaction tax. The buyer The (collector) shall collect the securities transaction tax on the day of sale and delivery and pay the tax to the national treasury on the next day.
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