1. The tax bureau does not collect taxes on an annual basis, but rather calculates them based on the profits of the past 3 years, specifically from 2022 to 2025, with earlier years not being counted.

2. If the account as a whole does not make a profit, there is no need to pay taxes, and there is no need to pay additional taxes in the absence of capital losses.
3. The probability that the two internet brokerages with the most users will be investigated is very high.
4. If your trading volume is relatively large, even if your principal is only a few tens of thousands of dollars, an annual trading volume of several million dollars will also get you notified. Data exchange does not know your capital size, so it uses dividends and trading volume to filter.
5. The dividend from the stocks is fixed at 20%. 10% is directly deducted by the broker, and the remaining 10% needs to be paid.

In recent years, the market for Hong Kong and US stocks has been relatively good, with many individuals facing tax liabilities in the millions. The amounts owed to the tax authority are not necessarily fixed and there is some room for negotiation depending on the local tax regulations. Many law firms also have reasonable tax avoidance plans, so individuals can understand the situation before approaching the tax authority. Currently, there isn't really a unified standard, and it's even possible that the person calling you to pay taxes may not fully understand the situation themselves.