財政部民國113年1月24日台財稅字第11204685080號

核釋於證券商營業處所買賣適用雙幣交易櫃檯買賣機制之指數股票型證券投資信託基金受益憑證證券交易稅課徵規定

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule for the imposition of securities transaction tax on the transaction of beneficial certificates of exchange-traded securities investment trust funds which apply to the dual currency over-the-counter system on the Taipei Exchange