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證券交易稅
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證券交易稅
. (1) 受益人轉讓受益憑證時,應由受讓人代徵證券交易稅。
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證券交易稅
. 受益人轉讓受益憑證時,應由受讓人代繳百分之零點壹(0.1%)的證券交易稅。受益人申請買回或於本基金清算時,均無須繳納證券交易稅。
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證券交易稅
. 受益憑證持有人申請買回其受益憑證時,非屬證券交易範圍,無須繳納證券交易稅。受益憑證之轉讓,應依法由受讓人繳納證券交易稅。
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