Securities Transaction Tax Act Article 2
Sellers of securities shall pay securities transaction tax for each transaction at the following rates based on the transaction amount:1.0.3% for shares or share certificates embodying the right to shares issued by companies.2.0.1% for corporate bonds and other securities approved by the government.
中文原文 證券交易稅條例第2條
證券交易稅向出賣有價證券人按每次交易成交價格依左列稅率課徵之：
一、公司發行之股票及表明股票權利之證書或憑證徵千分之三。
二、公司債及其他經政府核准之有價證券徵千分之一。
一、公司發行之股票及表明股票權利之證書或憑證徵千分之三。
二、公司債及其他經政府核准之有價證券徵千分之一。