Q：
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What is the securities transaction tax rate for buying and selling call (put) warrants?
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A：
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The tax rate for buying and selling subscription (put) warrants is 1 per thousand.
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Q：
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What is the securities transaction tax rate for the transfer of TDRs?
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A：
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The securities transaction tax rate for the transfer of TDRs is 1/1,000.
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Q：
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What punishment will be imposed on the tax collector if he fails to collect tax or if the amount of tax collected is short or missing?
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A：
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If the tax collector fails to perform the duty of collection, or if the amount of tax collected is short-collected or missed, he shall be ordered to make compensation and the competent taxation agency shall issue a bill to make up the collection. A fine of 1 to 10 times the tax payable.
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Q：
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What is the penalty for a security issuer who discovers that a security holder has not paid securities transaction taxes and failed to report to the Taxation Bureau?
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A：
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If the securities issuing company discovers that the securities holders have not paid the securities transaction tax, it shall report to the competent taxation agency, and if it fails to report, it shall be liable for paying the tax.
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Q：
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What is the penalty for a securities trader who violates the Securities Transaction Tax Regulations and evades tax by fraud or other improper acts?
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A：
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Securities traders who violate the Securities Transaction Tax Regulations and evade taxes through fraud or other improper acts shall be fined 20 times the tax payable everywhere. If the agent has the same behavior as the preceding paragraph, the fine will be doubled.
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FAQ
