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證所稅修正取消八千五百點天險
May 15th 2013, 14:49

證所稅檢討小組今達成修正共識版本,現行證所稅個人採設算、核實「雙軌制」,但修正後,設算部分全部取消,等於一般散戶免課徵證所稅。費鴻泰表示,修法將溯及今年一月一日,也就是說,今起台股指數若超過八千五百點,股民並不會被課到稅。

在立委賴士葆堅持下,自然人核實部分則維持原狀,包括首次上市(IPO)股票十張以上、非境內居住者、興櫃股票一百張以上、未上市股票,都要以稅率百分之十五課稅。財政部估計,今年核實課稅將使國庫進帳六十億元。

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