借券 手續費 報稅:[請益] 借券跨除權息日的稅務問題
[請益] 借券跨除權息日的稅務問題
![1112 股利所得中含有借入有價證券所分配的股利,應如何申報 ...](https://i0.wp.com/api.multiavatar.com/1112+%E8%82%A1%E5%88%A9%E6%89%80%E5%BE%97%E4%B8%AD%E5%90%AB%E6%9C%89%E5%80%9F%E5%85%A5%E6%9C%89%E5%83%B9%E8%AD%89%E5%88%B8%E6%89%80%E5%88%86%E9%85%8D%E7%9A%84%E8%82%A1%E5%88%A9%EF%BC%8C%E6%87%89%E5%A6%82%E4%BD%95%E7%94%B3%E5%A0%B1+....png?apikey=viVnb6N20jclO8)
1112 股利所得中含有借入有價證券所分配的股利,應如何申報 ...
https://www.etax.nat.gov.tw
借券人於跨越除權除息基準日仍持有借入有價證券,其所領取股利如嗣後已返還出借人,該部分股利免計入借券人的所得。借券人申報減除該部分股利時,請依有價證券借貸交易 ...
![「證券借貸,賺錢又節稅!」1 分鐘搞懂出借2 種股利情況](https://i0.wp.com/api.multiavatar.com/%E3%80%8C%E8%AD%89%E5%88%B8%E5%80%9F%E8%B2%B8%EF%BC%8C%E8%B3%BA%E9%8C%A2%E5%8F%88%E7%AF%80%E7%A8%85%EF%BC%81%E3%80%8D1+%E5%88%86%E9%90%98%E6%90%9E%E6%87%82%E5%87%BA%E5%80%9F2+%E7%A8%AE%E8%82%A1%E5%88%A9%E6%83%85%E6%B3%81.png?apikey=viVnb6N20jclO8)
「證券借貸,賺錢又節稅!」1 分鐘搞懂出借2 種股利情況
https://tw.tech.yahoo.com
出借股票有省稅效益,借券比融券彈性更大. 辦理出借手續時,出借人可以自行設定出借費率(0.01%~16%,以0.01% 為升降單位)。另外,出借人關心的股利 ...
![個人出借有價證券所取得之借券費用屬財產租賃所得](https://i0.wp.com/api.multiavatar.com/%E5%80%8B%E4%BA%BA%E5%87%BA%E5%80%9F%E6%9C%89%E5%83%B9%E8%AD%89%E5%88%B8%E6%89%80%E5%8F%96%E5%BE%97%E4%B9%8B%E5%80%9F%E5%88%B8%E8%B2%BB%E7%94%A8%E5%B1%AC%E8%B2%A1%E7%94%A2%E7%A7%9F%E8%B3%83%E6%89%80%E5%BE%97.png?apikey=viVnb6N20jclO8)
個人出借有價證券所取得之借券費用屬財產租賃所得
https://www.lawtw.com
依上開規定,股票出借人向借券人收取之借券費用,核屬財產租賃所得,另出借股票遇除權除息而向借券人收取之現金補償款,核屬其他所得,2者均應申報綜合所得稅。 臺灣省北區 ...
![借券常見的稅務問題?一次解答!](https://i0.wp.com/api.multiavatar.com/%E5%80%9F%E5%88%B8%E5%B8%B8%E8%A6%8B%E7%9A%84%E7%A8%85%E5%8B%99%E5%95%8F%E9%A1%8C%EF%BC%9F%E4%B8%80%E6%AC%A1%E8%A7%A3%E7%AD%94%EF%BC%81.png?apikey=viVnb6N20jclO8)
借券常見的稅務問題?一次解答!
https://webportal.pscnet.com.t
... 借券收入中,包含支付給券商的手續費,是可以提出來,扣抵費用的,投資人在申報時,要記得扣除喔! 若單筆收入高於2萬元,則會先行代扣10%稅,之後國 ...
![借券是什麼? 存股族必知的股息外收入!](https://i0.wp.com/api.multiavatar.com/%E5%80%9F%E5%88%B8%E6%98%AF%E4%BB%80%E9%BA%BC%3F+%E5%AD%98%E8%82%A1%E6%97%8F%E5%BF%85%E7%9F%A5%E7%9A%84%E8%82%A1%E6%81%AF%E5%A4%96%E6%94%B6%E5%85%A5%21+-+%E6%8A%95%E8%B3%87%E7%99%AE.png?apikey=viVnb6N20jclO8)
借券是什麼? 存股族必知的股息外收入!
https://wealtholic-finance.com
借券需要繳稅嗎? 借券收入是屬於「租賃所得」,因此會納入所得稅計算,但不需要繳納二代健保補充保費! 如果你 ...
![出借賺租金,會需要報稅嗎?](https://i0.wp.com/api.multiavatar.com/%E5%87%BA%E5%80%9F%E8%B3%BA%E7%A7%9F%E9%87%91%EF%BC%8C%E6%9C%83%E9%9C%80%E8%A6%81%E5%A0%B1%E7%A8%85%E5%97%8E%3F.png?apikey=viVnb6N20jclO8)
出借賺租金,會需要報稅嗎?
https://www.sinotrade.com.tw
但在台灣只要有所得依法就是要繳稅,財政部規定,出借收入屬於「租賃所得」,須申報所得稅。客戶單筆出借收入逾2萬元者,本公司依規定代扣10%所得稅,次年度客戶可至國稅局 ...
![有價證券借貸(借券)之課稅規定](https://i0.wp.com/api.multiavatar.com/%E6%9C%89%E5%83%B9%E8%AD%89%E5%88%B8%E5%80%9F%E8%B2%B8%EF%BC%88%E5%80%9F%E5%88%B8%EF%BC%89%E4%B9%8B%E8%AA%B2%E7%A8%85%E8%A6%8F%E5%AE%9A.png?apikey=viVnb6N20jclO8)
有價證券借貸(借券)之課稅規定
https://www.angle.com.tw
有價證券借貸交易之借券費用,係出借人在我國境內從事有價證券借貸交易之行為而產生之所得,屬所得稅法第8條規定之中華民國來源所得,應依同法第2條規定課 ...
![股票出借(借券)遇到除權、除息日所得稅疑問???(再再更新)](https://i0.wp.com/api.multiavatar.com/%E8%82%A1%E7%A5%A8%E5%87%BA%E5%80%9F%28%E5%80%9F%E5%88%B8%29%E9%81%87%E5%88%B0%E9%99%A4%E6%AC%8A%E3%80%81%E9%99%A4%E6%81%AF%E6%97%A5%E6%89%80%E5%BE%97%E7%A8%85%E7%96%91%E5%95%8F%3F%3F%3F%28%E5%86%8D%E5%86%8D%E6%9B%B4%E6%96%B0%29.png?apikey=viVnb6N20jclO8)
股票出借(借券)遇到除權、除息日所得稅疑問???(再再更新)
https://www.mobile01.com
出借人因出借有價證券而收取之權益補償,其屬現金權益或有價證券權益之面額部分,屬股利所得,應依法課徵綜合所得稅;而有價證券權益按除權參考價計算超過面額部分,為出售 ...
![股票出借與稅務](https://i0.wp.com/api.multiavatar.com/%E8%82%A1%E7%A5%A8%E5%87%BA%E5%80%9F%E8%88%87%E7%A8%85%E5%8B%99%EF%BD%9C%E6%96%B9%E6%A0%BC%E5%AD%90vocus.png?apikey=viVnb6N20jclO8)
股票出借與稅務
https://vocus.cc