证券交易印花税税率是多少?
关键词:证券交易印花税税率是多少?
证券交易的印花税是证券交易费手续费四大费用(印花税、佣金、过户费和其他费用)的中的其中一部分。根据国家税法规定,证券交易印花税指的是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。那么,证券交易印花税的税率是多少呢?
目前,证券交易印花税只是对卖方投资者按照规定的税率收的税金,印花税率为成交金额1‰(一千分之一) 。此税收由券商代扣后由交易所统一代缴到国家税务局。
因此,当我们购买股票的时候,不需要缴纳印花税,但是在我们卖出股票的时候,需要按照千分之一的税率征收证券(股票)交易印花税。
举例说明:
一位股民买入1000股的某只股票,每股是10元,该位股民在买入这只股票的时候不需要缴纳印花税。
当股民持有该到一段时间后,股价升到了每股15元,他决定卖出去。那么他需要缴纳的印花税为:1000股*15元/股*1‰=15元。
为何税率是单边收取并且这是收取成交金额的1‰呢?在这里是有一段故事的。财政部、国家税务总局决定从2008年9月19日起,调整证券(股票)交易印花税征收方式,将现行的对买卖、继承、赠与所书立的A股、B股股权转让书据按千分之一的税率对双方当事人征收证券(股票)交易印花税,调整为单边征税,即对买卖、继承、赠与所书立的A股、B股股权转让书据的出让方按千分之一的税率征收证券(股票)交易印花税,对受让方不再征税。
本文来源: 大田环球贵金属
最新内容
Risk Warning
Trading bullion and financial instruments carries significant risks and may not be suitable for all investors, requiring careful consideration of investment objectives, experience, and risk tolerance. Key risks include market volatility, leverage risks that can amplify gains or losses, liquidity issues that may prevent executing trades at desired prices, and technical failures in online trading systems. Prices fluctuate unpredictably, and past performance does not guarantee future results. CIDT Global Bullion Limited provides general market commentary but does not offer investment advice and is not liable for any losses incurred from reliance on its information, which may change without notice.
Jurisdiction Disclaimer
CIDT Global Bullion Limited's services are subject to local regulations and may not be available in all jurisdictions. Users are responsible for ensuring compliance with their local laws. Services are not provided in regions where they are prohibited by law, under international sanctions, or require licensing that the company does not hold. By using the platform, users confirm they are not in a restricted jurisdiction and accept full responsibility for legal compliance. The company reserves the right to decline or terminate services in restricted areas without prior notice.