證券交易法律關係之嗣後變動對證券交易稅之影響──兼論稅捐稽徵法第28條之修正【月旦時論】

The Impact of Subsequent Changes in the Legal Relationship of Securities Transactions on the Securities Transaction Tax: With Discussions of the amendment to Article 28 of the Tax Collection Law

目前實務見解，已發生之證交稅義務不會因嗣後未交割、契約解除或交易價格變動而受影響。惟此或有違租稅法律主義、量能課稅原則等稅法原則之疑慮。去年修正之稅捐稽徵法§28，不啻為重新思考既有實務做法妥適性之契機。