1.0德律聯合會計師事務所https://dailylightcpa.comrich600338<blockquote class="wp-embedded-content" data-secret="NQrDsawuSJ"><a href="https://dailylightcpa.com/tax-news/%e8%87%aa110%e5%b9%b41%e6%9c%881%e6%97%a5%e8%b5%b7%e5%80%8b%e4%ba%ba%e4%ba%a4%e6%98%93%e6%9c%aa%e4%b8%8a%e5%b8%82%e6%ab%83%e8%82%a1%e7%a5%a8%e4%b9%8b%e6%89%80%e5%be%97%e6%87%89%e8%a8%88%e5%85%a5/">自110年1月1日起個人交易未上市櫃股票之所得應計入個人基本所得額</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://dailylightcpa.com/tax-news/%e8%87%aa110%e5%b9%b41%e6%9c%881%e6%97%a5%e8%b5%b7%e5%80%8b%e4%ba%ba%e4%ba%a4%e6%98%93%e6%9c%aa%e4%b8%8a%e5%b8%82%e6%ab%83%e8%82%a1%e7%a5%a8%e4%b9%8b%e6%89%80%e5%be%97%e6%87%89%e8%a8%88%e5%85%a5/embed/#?secret=NQrDsawuSJ" width="600" height="338" title="“自110年1月1日起個人交易未上市櫃股票之所得應計入個人基本所得額” — 德律聯合會計師事務所" data-secret="NQrDsawuSJ" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script> /*! This file is auto-generated */ !function(d,l){"use strict";l.querySelector&&d.addEventListener&&"undefined"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!/[^a-zA-Z0-9]/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret="'+t.secret+'"]'),o=l.querySelectorAll('blockquote[data-secret="'+t.secret+'"]'),c=new RegExp("^https?:$","i"),i=0;i<o.length;i++)o[i].style.display="none";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute("style"),"height"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):"link"===t.message&&(r=new URL(s.getAttribute("src")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener("message",d.wp.receiveEmbedMessage,!1),l.addEventListener("DOMContentLoaded",function(){for(var e,t,s=l.querySelectorAll("iframe.wp-embedded-content"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute("data-secret"))||(t=Math.random().toString(36).substring(2,12),e.src+="#?secret="+t,e.setAttribute("data-secret",t)),e.contentWindow.postMessage({message:"ready",secret:t},"*")},!1)))}(window,document); </script> 財政部臺北國稅局表示，自110年1月1日起個人交易未在證券交易所上市或未在證券商營業處所買賣之公司所發行或私募之股票、新股權利證書、股款繳納憑證及表明其權利之證書(下稱未上市櫃股票)，其所得應計入個人基本所得額課稅。