[新聞] 法人期所稅 可能跟著開徵
來源:
http://udn.com/NEWS/FINANCE/FIN5/7019932.shtml
原文:
重新開徵「證所稅」的同時,緊接來到的是「期所稅」的新衝擊。基於市場衡平性原
則,財政部考慮將納入課徵證所稅的一般法人,在期貨市場的交易所得,一併納入課稅範
圍。
台灣從未對期貨交易課徵所得稅,但個人及法人買賣期貨,政府會對買賣雙方,各課
徵一筆期貨交易稅。據指出,規劃中的期貨交易所得課稅方式,將比照證券交易所得處理
,兩者並可互抵盈虧,按總所得以結算申報的方式,課徵所得稅。
考慮開徵「期貨交易所得稅」,主要是因為目前的期貨商品,包括股價類期貨契約,
或股價指數類的期貨,投資標的都與證券相關,如果股票等現貨交易的所得,必須課徵資
本利得稅,期貨市場的交易所得若仍保有免稅的狀態下,不僅會使市場失衡,也會導致法
人的資本利得稅負失真。
市場人士表示,法人證券交易所得若確定要課稅,期貨交易所得稅即不能維持免稅。
據指出,有市場人士向財政部建議,應同步考慮證所稅與期所稅的徵免問題,期貨市場通
常是股票現貨市場避稅工具,例如,在現貨市場看空的人,在期貨市場即會反向操作,藉
此降低風險。
若只課徵證所稅卻讓期貨交易維持免稅,同一個金主在不同市場出現賺賠時,就會出
現實際總所得無法真實呈現的困擾。
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