| Summary: | 碩士 === 東吳大學 === 會計學系 === 107 === This research is discussion from September 2017, the Ministry of Finance has began to draft a draft amendment to the Income Tax law until passed the Income Tax Law amendment in January of the following year, and since December 2016, the FSC expressed the hope that through the lowering the securities transaction tax boost the trading volume to April 2018 passed the Securities Transaction Tax Act. During the amendment process, whether certain events will affect the securities market as expected, the event study is used to analyze whether there is abnormal return rate in the securities market during each selected event period. In terms of dividend income tax, "the Ministry of Finance has drafted a revised draft income tax law, which was reported to the Executive Yuan today, "and "the draft amendment to the Income Tax Law was drawn from the Finance Committee and paid the second reading. " The two incidents did significantly affect the stock market. In addition, as regards the tax reduction and tax reduction, "To increase trading volume of the Taiwan stock market, the tax of day trading stock will be reduced, "and "The Executive Yuan today passed a draft amendment to the Securities Transaction Tax Act in order boost the stock market trading volume," and "The first trial of the draft amendment to the Securities Transaction Tax Act passed, " and "the draft amendment to the Securities Transaction Tax Act will apply tomorrow, "which are expected to be active in the stock market, have produced positive cumulative average abnormal returns, which proves to have a significant impact on the stock market.
|
|---|
