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This article explains Taiwan’s dual taxation system for stock transactions, which allows investors to choose between actual taxation and estimated taxation. The system, set to transition to a single taxation method in 2015, has implications for individual investors and the stock market.
Capital gains tax on securities can certainly be levied, but the government must first present a blueprint for public scrutiny. This includes how the tax revenue will be utilized—a plan that should be developed by an elite government team through rigorous and detailed deliberation.
The full name of the securities transaction tax is Securities Transaction Income Tax, which mainly taxes the profits from securities transactions. Many people hold polarized opinions about the government's proposed securities transaction tax. Optimists believe that levying this tax could reduce or even eliminate other securities transaction taxes, thus better stimulating the securities market.