股票印花税是多少?
股票印花税,是以股票票面价值作为计税依据的。但是由于股票可以溢价发行,所以规定,如果股票的实际发行价格高于其票面价值,则按照实际发行价格计税。而通常实际操作中,都是采取了比例税率,这个税率是由政府确定的,目的在于表达了政府对于股市走势的倾向性看法。 那么,股票印花税是多少?
一、为何要收取股票印花税?
股票交易印花税是从普通印花税发展而来的,是专门针对股票交易发生额征收的一种税。中国税法规定,对证券市场上买卖、继承、赠与所确立的股权转让依据,按确立时实际市场价格计算的金额征收印花税。股票交易印花税对于中国证券市市场,是政府增加税收收入的一个手段。
二、股票印花税是多少?怎么计算?
1、股票印花税是多少?
经下调后,当前收取股票印花税的税率为0.1%。
2、股票印花税怎么计算?
单向收取,卖出成交金额的千分之一(0.1%)。
3、举例说明:
如果买入1000股10块钱每股的股票,那么不需缴纳印花税
如果你卖出1000股10块钱每股的股票,那么要缴纳印花税:
(1000*10)*0.001=10元
股票交易印花税以发行股票的有限公司为纳税人,主要包括有限保险公司和有限银行公司。股票印花税以股票的票面价值为计税依据。由于股票可以溢价发行,因而还规定,如果股票的实际发行价格高于其票面价值,则按实际发行价格计税。为方便计算,增加透明度,采取比例税率,一般税负都比较轻。
本文来源: 大田环球贵金属
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