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不同公司股票之交換應課徵證券交易稅

11/2/2018

 
​財政部臺北國稅局107.10.16表示,本國公司股票與外國公司股票交換,或本國公司股票與另一本國公司股票交換,本國公司股票應依證券交易稅條例規定,課徵證券交易稅。

該局指出,證券交易稅條例第1條第1項規定所謂「買賣」有價證券,並不以實際有買賣行為或訂有買賣契約為限,尚包括交換或其他有償移轉有價證券之行為類型。股票交換亦屬買賣行為之態樣,只是其對價為股票而非現金,但不影響其實質交易行為。

該局舉例,甲君以其所持有之外商A公司股票移轉與乙公司,並取得乙公司所有之B公司股票,就乙公司將B公司股票移轉登記與甲君,因其所交換之標的為我國公司法第162條規定簽證發行之股票,依財政部90年4月4日台財稅字第0900451026號函釋,應課徵證券交易稅。

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