{"billNo":"1010927070202000","提案單位/提案委員":"本院委員葉宜津等19人","議案名稱":"「平均地權條例第十八條條文修正草案」，請審議案。","相關附件":[{"網址":"https://ppg.ly.gov.tw/ppg/download/agenda1/02/pdf/08/02/03/LCEWA01_080203_00045.pdf","名稱":"關係文書PDF"},{"網址":"https://ppg.ly.gov.tw/ppg/download/agenda1/02/word/08/02/03/LCEWA01_080203_00045.doc","名稱":"關係文書DOC"}],"關連議案":[],"提案人":["葉宜津","邱志偉","蔡其昌","林岱樺"],"連署人":["林佳龍","陳根德","李昆澤","劉櫂豪","陳其邁","陳雪生","林世嘉","陳節如","魏明谷","管碧玲","潘孟安","何欣純","陳歐珀","蘇震清","陳唐山"],"議案狀態":"交付審查","議案流程":[{"會期":"08-02-03","院會/委員會":"院會","狀態":"排入院會 (交內政委員會)","日期":["2012-10-05","2012-10-09"],"會議代碼":"院會-8-2-3"},{"會期":"08-02-03","院會/委員會":"院會","狀態":"交付審查","日期":["2012-10-05","2012-10-09"],"會議代碼":"院會-8-2-3"}],"mtime":"2024-01-19T03:40:18+08:00","屆期":8,"first_time":"2012-10-05","last_time":"2012-10-09","議案類別":"法律案","提案來源":"委員提案","meet_id":"院會-8-2-3","會期":2,"字號":"院總第285號委員提案第13949號","laws":["01154"],"提案編號":"285委13949","案由":"本院委員葉宜津、邱志偉、蔡其昌、林岱樺等19人，鑑於台中縣市、台南縣市及高雄縣市合併改制後，因民國102年按新行政區域重新計算累進起點地價，致部分納稅義務人因適用稅率之變動，發生地價稅增減變動之不公平情形，爰提案修正平均地權條例第十八條修正草案。是否有當？請公決！","對照表":[{"law_id":"01154","law_name":"平均地權條例","立法種類":"修正條文","title":"平均地權條例第十八條條文修正草案對照表","rows":[{"現行":"第十八條　地價稅採累進稅率，以各該直轄市或縣（市）土地七公畝之平均地價，為累進起點地價。但不包括工業用地、礦業用地、農業用地及免稅土地在內。","說明":"一、增列第二項。\n\n二、行政區域調整或縣市合併後，因區域或縣市間之地價相差懸殊，城鄉差距過大，且經濟成長及土地增值效益短期內仍難以顯現，如依合併後地價總額課稅，將造成民眾稅負衝擊。\n\n三、為避免引發民怨並維護租稅公平，修正賦予地方政府得視都市發展情況，或轄內區域發展情形，選擇不同計課地價稅方式，以消弭爭議，爰增列第二項。","修正":"第十八條　地價稅採累進稅率，以各該直轄市或縣（市）土地七公畝之平均地價，為累進起點地價。但不包括工業用地、礦業用地、農業用地及免稅土地在內。\n\n前項累進起點地價之計算，因行政區域調整或縣市合併者，直轄市或縣（市）政府得視都市發展情況，依調整前之區域或合併前各該直轄市或縣（市）土地，或依轄內區域發展情形分別計算之。"}]}],"ppg_url":"https://ppg.ly.gov.tw/ppg/bills/1010927070202000/details"}