Abstract
未上市、上櫃且非興櫃公司股權在證券交易所得停徵的情況下，很容易被用來規避房地合一稅或其他所得稅，故於2021年起對這類型的股權交易開始課稅。除了是否課稅的問題外，然而如何計算課稅的所得，更是個極具爭議性的問題，本文除了介紹目前的法規內容外，更以具體案例說明其中的爭議性。
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