金融商品交易增值稅是多少

❶ 閲戣瀺鏈嶅姟澧炲肩◣璁＄◣鑼冨洿鍙婂炲肩◣紼庣巼

娣卞叆瑙ｆ瀽閲戣瀺鏈嶅姟棰嗗煙鐨勫炲肩◣璁＄◣瑙勫垯涓庣◣鐜

鍦ㄧ粡嫻庢椿鍔ㄤ腑錛岄噾鋙嶆湇鍔＄殑澧炲肩◣紼庣巼鍗犳嵁閲嶈佸湴浣嶏紝瀹冨叧涔庝紒涓氱殑紼庡姟璐熸媴浠ュ強甯傚満鐨勫叕騫崇珵浜夈傜洰鍓嶏紝閲戣瀺鏈嶅姟鐨勫炲肩◣紼庣巼鍥哄畾鍦6%錛岃繖涓紼庣巼閫傜敤浜庤捶嬈炬湇鍔°佺洿鎺ユ敹璐歸噾鋙嶆湇鍔°佷繚闄╂湇鍔′互鍙婇噾鋙嶅晢鍝佽漿璁╃瓑鍏抽敭棰嗗煙銆傝╂垜浠閫愪竴鎺㈣ㄨ繖浜涗笟鍔＄殑鍏蜂綋鍐呭瑰拰寰佺◣鏍囧噯銆

棣栧厛錛岃捶嬈炬湇鍔＄殑澧炲肩◣寰佺◣鑼冨洿騫挎硾銆傛棤璁烘槸閲戣瀺鏈烘瀯涓哄㈡埛鎻愪緵璧勯噾鍗犵敤鎴栨媶鍊熺殑鍒╂伅鏀跺叆錛屽傝瀺璧勬у敭鍚庡洖縐熺殑緗氭伅銆佺エ鎹璐寸幇絳夛紝榪樻槸鎶曡祫鑰呬互璐у竵璧勯噾鎶曡祫鑾峰彇鐨勫滻瀹氬埄娑︼紝榪欎簺閮芥寜鐓"璐鋒炬湇鍔"鐨勭◣鐜囪＄◣銆傜劧鑰岋紝鍊煎緱娉ㄦ剰鐨勬槸錛岄噾鋙嶅晢鍝佹寔鏈夋湡闂寸殑闈炰繚鏈鏀剁泭涓嶅湪澧炲肩◣寰佺◣鑼冨洿鍐呫

緔ф帴鐫錛屾垜浠鏉ョ湅鐩存帴鏀惰垂閲戣瀺鏈嶅姟錛屽畠娑電洊浜嗕竴緋誨垪涓庤揣甯佸厬鎹銆佷俊鐢ㄥ崱銆佸熀閲戠＄悊銆侀噾鋙嶄氦鏄撳満鎵綆＄悊銆佽祫閲戠粨綆楀拰娓呯畻絳夌浉鍏崇殑鏈嶅姟銆傝繖浜涙湇鍔＄洿鎺ユ湇鍔′簬甯傚満鍙備笌鑰咃紝紜淇濋噾鋙嶄氦鏄撶殑欏虹晠榪涜屻

淇濋櫓鏈嶅姟鏄鍙︿竴澶ч噸瑕侀嗗煙錛屽畠鍖呮嫭浜鴻韓淇濋櫓鍜岃儲浜т繚闄╋紝涓轟釜浜哄拰浼佷笟鎻愪緵浜嗕繚闅滐紝鍚屾椂涔熺撼鍏ヤ簡澧炲肩◣鐨勫緛紼庤寖鐣淬傚湪璐涔板拰鍑哄敭淇濋櫓浜у搧鏃訛紝浜ゆ槗鍙屾柟搴旀寜鐓ц勫畾鐨勭◣鐜囪＄畻澧炲肩◣銆

閲戣瀺鍟嗗搧杞璁╋紝鍗寵漿璁╁栨眹銆佹湁浠瘋瘉鍒搞侀潪璐х墿鏈熻揣絳夐噾鋙嶈祫浜ф墍鏈夋潈錛屾槸澧炲肩◣鐨勫張涓鍏抽敭鐜鑺傘備絾璇鋒敞鎰忥紝濡傛灉鎶曡祫鑰呮寔鏈夊熀閲戙佷俊鎵樸佺悊璐浜у搧絳夎祫浜х＄悊浜у搧鑷沖埌鏈燂紝榪欏苟涓嶈瑙嗕負閲戣瀺鍟嗗搧杞璁╋紝鍥犳ゆ棤闇緙寸撼澧炲肩◣銆傛ゅ栵紝闄愬敭鑲＄殑杞璁╀互鍙婄浉鍏蟲潈鐩婄殑閫併佽漿鑲★紝闇浠ヨ偂紲ㄤ笂甯傞栨棩寮鐩樹環浣滀負涔板叆浠鳳紝鍚屾牱鎸夌収"閲戣瀺鍟嗗搧杞璁"鐨勭◣鐜囪繘琛岃＄◣銆

鎬諱箣錛岄噾鋙嶆湇鍔＄殑澧炲肩◣璁＄畻娑夊強緇嗚嚧鐨勮勫垯錛屼紒涓氶渶鍑嗙『鐞嗚В騫墮伒寰錛屼互紜淇濆悎瑙勭粡钀ワ紝鍚堢悊瑙勯伩紼庡姟椋庨櫓銆傝繖瀵歸噾鋙嶆湇鍔¤屼笟鐨勫彂灞曞拰甯傚満縐╁簭鐨勭淮鎶ら兘鑷沖叧閲嶈併

❷ 閲戣瀺浼佷笟澧炲肩◣紼庣巼鏄澶氬皯

閲戣瀺鏈嶅姟6%錛屾寜鐓2016騫36鍙鋒枃瑙ｈ誨寘鎷錛

1.璐鋒炬湇鍔★細

錛1錛夊悇縐嶅崰鐢ㄣ佹媶鍊熻祫閲戝彇寰楃殑鏀跺叆錛屽寘鎷閲戣瀺鍟嗗搧鎸佹湁鏈熼棿鏈燂級鍒╂伅鏀跺叆銆佽瀺璧勬у敭鍚庡洖縐熴佺綒鎮絳変笟鍔″彇寰楃殑鍒╂伅鍙婂埄鎮鎬ц川鐨勬敹鍏ャ

錛2錛夎揣甯佽祫閲戞姇璧勬敹鍙栫殑鍥哄畾鍒╂鼎鎴栬呬繚搴曞埄娑︽寜鐓ц捶嬈炬湇鍔＄撼紼庛

2.鐩存帴鏀惰垂閲戣瀺鏈嶅姟銆

3.淇濋櫓鏈嶅姟錛氬寘鎷浜鴻韓淇濋櫓鏈嶅姟鍜岃儲浜т繚闄╂湇鍔°

4.閲戣瀺鍟嗗搧杞璁

錛1錛夐噾鋙嶅晢鍝佽漿璁╂槸鎸囪漿璁╁栨眹銆佹湁浠瘋瘉鍒搞侀潪璐х墿鏈熻揣鍜屽叾浠栭噾鋙嶅晢鍝佹墍鏈夋潈鐨勪笟鍔℃椿鍔ㄣ

錛2錛夊叾浠栭噾鋙嶅晢鍝佽漿璁╁寘鎷鍩洪噾銆佷俊鎵樸佺悊璐浜у搧絳夊悇綾昏祫浜х＄悊浜у搧鍜屽悇縐嶉噾鋙嶈嶇敓鍝佺殑杞璁┿

錛3錛夌撼紼庝漢璐鍏ュ熀閲戙佷俊鎵樸佺悊璐浜у搧絳夊悇綾昏祫浜х＄悊浜у搧鎸佹湁鑷沖埌鏈燂紝涓嶅睘浜庨噾鋙嶅晢涓氳漿璁