金融商品之課稅問題

On Taxation of Financial Products

金融商品影響國家經濟與企業盈餘及個人財富甚鉅，對於金融商品的課稅問題，則屬這當中的重要議題之一。本文檢討過去三件有關金融商品的課稅問題爭議，分別是有關股票溢價發行、債券前手息、認購售權證課稅問題作為討論中心，提供未來在修法或是法律解釋適用時的參考。

Financial products impact the national economy and affect not only the corporate earnings but also the personal wealth. The issue of taxation of financial products is one of the subjects of these impactions and affections. This article reviews the past three issues related to the taxation of financial products disputes, namely, taxation on premium for releasing of stocks, on interests of pre-owner of bond notes, and on premium for issuing of warrants. This article provides the discussions academically for legal viewpoint and interpretation and would like to contribute some references for tax legal amendments and praxis.