(7) 협회장외시장(K-OTC) 증권거래세율 인하(증권거래세령 §5)

(7) 협회장외시장(K-OTC) 증권거래세율 인하(증권거래세령 §5)<table style="border-right-color: currentColor; border-bottom-color: currentColor; border-left-color: currentColor; border-right-width: medium; border-bottom-width: medium; border-left-width: medium; border-right-style: none; border-bottom-style: none; border-left-style: none; border-collapse: collapse; mso-table-overlap: never;"><tbody><tr><td valign="middle" style="background: rgb(247, 255, 255); border-width: 1.7pt 0.28pt 0.28pt 1.7pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 222.81pt; height: 21.83pt;">현 행</td><td valign="middle" style="background: rgb(247, 255, 255); border-width: 1.7pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 222.81pt; height: 21.83pt;">개 정 안</td></tr><tr><td valign="top" style="border-width: 0.28pt 0.28pt 1.7pt 1.7pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 222.81pt; height: 171.88pt;"> <p class="0" style="color: rgb(40, 40, 40); line-height: 140%; text-indent: -21.2pt; font-size: 15pt; font-weight: bold; margin-left: 21.2pt; -ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;">□ 증권거래세 세율  <p class="0" style="color: rgb(40, 40, 40); line-height: 140%; text-indent: -30pt; letter-spacing: 0pt; font-size: 15pt; margin-left: 30pt; -ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;"> ㅇ 기본세율: 0.5%  ㅇ 탄력세율 <p class="0" style="color: rgb(40, 40, 40); line-height: 140%; text-indent: -30pt; letter-spacing: -1.1pt; font-size: 13pt; margin-left: 30pt; -ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;"> - 유가시장: 0.15%(농특세 0.15%) <p class="0" style="color: rgb(40, 40, 40); line-height: 140%; text-indent: -30pt; letter-spacing: 0pt; font-size: 15pt; margin-left: 30pt; -ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;"> - 코스닥․코넥스: 0.3% <p class="0" style="text-align: center; color: rgb(40, 40, 40); line-height: 140%; font-size: 13pt; font-weight: bold; -ms-text-autospace:; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"><신 설></td><td valign="top" style="border-width: 0.28pt 1.7pt 1.7pt 0.28pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 222.81pt; height: 171.88pt;"> <p class="0" style="color: rgb(40, 40, 40); line-height: 140%; text-indent: -21.2pt; letter-spacing: -0.7pt; font-size: 15pt; margin-left: 21.2pt; -ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;">□ 탄력세율 적용대상 추가 <p class="0" style="color: rgb(40, 40, 40); line-height: 140%; text-indent: -30pt; letter-spacing: 0pt; font-size: 15pt; margin-left: 30pt; -ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;"> ㅇ (좌 동)  ㅇ 탄력세율  - (좌 동)  - (좌 동) <p class="0" style="color: rgb(40, 40, 40); line-height: 140%; text-indent: -30pt; letter-spacing: 0pt; font-size: 15pt; font-weight: bold; margin-left: 30pt; -ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;"> - K-OTC: 0.3%</td></tr></tbody></table> <개정이유> 비상장주식 거래 활성화 및 투명성 제고 <적용시기> ’17.4.1. 이후 거래하는 분부터 적용