| dbo:abstract |
Securities Transaction Tax (STT) is a tax payable in India on the value of securities (excluding commodities and currency) transacted through a recognized stock exchange. As of 2016, it is 0.1% for delivery based equity trading. STT does not apply to off-market transactions or on commodity or currency transactions. The original tax rate was set at 0.125% for a delivery-based equity transaction and 0.025% on an intra-day transaction. The rate was set at 0.017% on all Futures and Options transactions. STT was originally introduced in 2004 by the then Finance Minister, P. Chidambaram to stop tax avoidance of capital gains tax. The government reduced this tax in the 2013 budget after protests for years by the brokers and the trading community. The revised STT for delivery-based equity trading is 0.1% on the turnover. For Futures, the tax has been reduced to 0.01% on the sell-side only. For Equity Options, the STT has been reduced to 0.05% on the sell side of the premium amount. The rest of the tax structure remains as is. STTis a direct tax. The STT is levied and collected by the union government of India.STT can be paid by the seller or the purchaser depending on the transaction. The Securities Contract (Regulation) Act, 1956 defines Securities the transaction of which are taxable under STT. (en) 증권거래세(Securities Transaction Tax, STT)는 증권거래소를 통해 거래되는 유가증권의 가치에 대해 인도에서 지불할 수 있는 세금이다. 증권거래세는 2004년 재정부 장관 P. Chidambaram이 양도소득세의 세금 회피를 중단하기 위해 처음 도입되었다. 증권거래세는 인도 정부가 직접 거둬들이며, 거래에 따라 판매자나 구매자에 의해 지불이 가능하다. (ko) |
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증권거래세(Securities Transaction Tax, STT)는 증권거래소를 통해 거래되는 유가증권의 가치에 대해 인도에서 지불할 수 있는 세금이다. 증권거래세는 2004년 재정부 장관 P. Chidambaram이 양도소득세의 세금 회피를 중단하기 위해 처음 도입되었다. 증권거래세는 인도 정부가 직접 거둬들이며, 거래에 따라 판매자나 구매자에 의해 지불이 가능하다. (ko) Securities Transaction Tax (STT) is a tax payable in India on the value of securities (excluding commodities and currency) transacted through a recognized stock exchange. As of 2016, it is 0.1% for delivery based equity trading. STT does not apply to off-market transactions or on commodity or currency transactions. The original tax rate was set at 0.125% for a delivery-based equity transaction and 0.025% on an intra-day transaction. The rate was set at 0.017% on all Futures and Options transactions. (en) |
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증권거래세 (ko) Securities Transaction Tax (en) |
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