[新聞] 林全版證所稅 大小戶都抓
1.原文連結(必須檢附):http://udn.com/news/story/7243/610829
2.原文內容:
前財長林全所擬「證所稅課稅方案」,維持目前0.3%交易稅外,投資人不分交易金額高低
,一律要按出售價繳納0.1%證所稅,估計可為國庫增加300億元證所稅收,為現制的三倍
。
財政部指出,林全版證所稅方案衝擊遠較現制為大,但承認更具公平性。林全版主要採就
源扣繳的課徵方式,未對售股金額設限,大戶、散戶均需按相同稅率繳稅,投資人出售證
券即需按交易額扣取0.1%「證所稅」;出現損失時若缺乏記帳能力,將無力申報退稅,證
所稅會更接近「證交稅」。
林全版主要採就源扣繳的課徵方式,未對售股金額設限,大戶、散戶均需按相同稅率繳稅
,投資人出售證券即需按交易額扣取0.1%「證所稅」。 報系資料照
分享
現行證所稅訂有「大戶條款」,全年交易金額達10億元以上的鉅額交易人,才會被課徵證
所稅;10億元以下的投資人,不論賺賠,只需繳交0.3%的證交稅,沒有證所稅負擔。
財政部認為,現制是以「納稅能力」有條件課徵證所稅,散戶等同免稅;林全版屬一體適
用原則,投資人無一倖免,雖公平,但施行阻力更大。
立法院上周才剛三讀通過延後三年對10億元證所稅大戶課徵證所稅,民進黨團昨(29)日
再度提出證所稅修正案,將2012年黨團證所稅「林全版」送交立法院程序委員會排案審查
。
財政部表示,立委有提案權,財政部沒有意見,但擔心在大戶條款與股利可扣抵稅額減半
等課稅風波稍息之後,再度「修正證所稅」,必然會使股市再掀波瀾,增添不確定性。依
據民進黨黨團版本,個人應就賣股金額就源扣繳0.1%,扣繳金額累計超過當年證券交易所
得20%或有虧損時,則准予申報退稅;證交稅率維持0.3%,合計交易總稅負是0.4%。
3.心得/評論(必需填寫):
無論賺多賺少貧富都課一樣的稅喔~
該死...
到底是哪些立委提案的...
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