1. According to the individual income tax law, stock transactions may belong to the income from property transfer and do not need to be taxed.
1. According to the Notice of the Ministry of Finance on Several Policy Issues Concerning Individual Income Tax in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), China's listed companies are not subject to individual income tax (they need to be paid overseas).
2, to sum up, so if you are in the domestic stock market, the income is exempt from personal income tax.
Two, the stock transaction costs include:
1, stamp duty: levied unilaterally, selling one thousandth (0. 1%) of the transaction amount.
2. transfer fees: Shanghai Stock Exchange only, charging 1 yuan for every 1 10,000 shares and 1 yuan for shares below 1 10,000 shares.
3. Commission: the transaction is collected in both directions, accounting for 0.02%-0.3% of the transaction amount, which fluctuates from 5 yuan to different securities companies.
Extended data:
Stock fee
Fees for stock trading usually include stamp duty, commission, transfer fees and other fees.
stamp tax
Stamp duty is a kind of tax levied on investors of buyers and sellers according to the provisions of the national tax law after stocks (including A shares and B shares) are traded. The payment of stamp duty shall be deducted by the same investor in the delivery era by the securities business institution.
Then it will be settled centrally in the clearing and delivery between the securities operating institution and the stock exchange or the registration and settlement institution, and finally it will be paid by the registration and settlement institution to the tax authorities. The charging standard is 1‰ of the A-share transaction amount, and there is no such fee for funds and bonds.
appoint
Commission refers to the fees paid by investors to brokers according to a certain proportion of the transaction amount after the securities are entrusted for sale. This fee is generally composed of brokerage commission of securities firms, transaction fee of stock exchanges and supervision fee of management institutions. The commission fee is as follows:
(1) Shanghai Stock Exchange, the commission of A shares is 3.5 ‰ of the transaction amount, and the starting point is 10 yuan; The bond commission is 2‰ of the transaction amount (international, floating), starting from 5 yuan; The commission of the Fund is 3.5 ‰ of the transaction amount, and the starting point is 10 yuan;
The commission of the securities investment fund is 2.5 ‰ of the transaction amount, starting from 5 yuan; The commission standards for the repurchase business are: 3 days, 7 days, 14 days, 28 days and above, which fluctuate according to the turnover of 0.65, 438+05 ‰, 0.25 ‰, 0.5 ‰, 1‰ and 1.5‰ respectively.
(2) For Shenzhen Stock Exchange, the A-share commission is 3.5 ‰ of the transaction amount, starting from 5 yuan; The bond commission is 2‰ (upper limit) of the transaction amount, starting from 5 yuan; The commission of the fund is 3‰ of the transaction amount, starting from 5 yuan; The commission of the securities investment fund is 2.5 ‰ of the transaction amount, starting from 5 yuan;
The commission standard for repurchase business is: 3 days, 4 days, 7 days, 14 days, 28 days, 63 days, 9 1 day, 182 days and 273 days, respectively, according to the transaction amount of 0. 1 ‰ and 0./kloc-.
Transfer fee
Transfer fees refers to the fees paid by buyers and sellers for the registration of equity change after the stock and capital transactions entrusted by investors. This income belongs to the income of the securities registration and settlement institution, which is deducted by the securities operation institution in the settlement and delivery era with investors.
Transfer fees's charging standard is: the transfer fees for A-share and fund transactions on the Shanghai Stock Exchange is 1‰ of the transaction face value, and the starting point is 1 yuan, of which 0.5 ‰ is paid by the securities operating institution to the registered company; The Shenzhen Stock Exchange exempts A shares, funds and bonds from trading in transfer fees.
other charges
Other expenses refer to commission fee (communication fee), withdrawal fee, inquiry fee, account opening fee, magnetic card fee, credit card fee for telephone commission and self-service commission, overtime fee, etc. When investors entrust to buy and sell securities, these expenses are mainly used for communication, equipment, document production and other expenses. Among them, the commission fee is generally used.
Investors who buy or sell the securities of Shanghai and Shenzhen stock exchanges locally in Shanghai and Shenzhen shall pay a commission of 1 yuan to the securities business department and a commission of 5 yuan elsewhere. Other fees shall be charged at the discretion of the broker. Generally, there is no clear charging standard, as long as it is approved by the local price department. At present, many securities institutions have reduced or exempted some or all of these fees for the sake of competition.
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