{"billNo":"1011101070201400","提案單位/提案委員":"本院委員盧秀燕等30人","議案名稱":"「加值型及非加值型營業稅法第三十二條附表修正草案」，請審議案。","相關附件":[{"網址":"https://ppg.ly.gov.tw/ppg/download/agenda1/02/pdf/08/02/08/LCEWA01_080208_00033.pdf","名稱":"關係文書PDF"},{"網址":"https://ppg.ly.gov.tw/ppg/download/agenda1/02/word/08/02/08/LCEWA01_080208_00033.doc","名稱":"關係文書DOC"}],"關連議案":[],"提案人":["盧秀燕","蘇清泉"],"連署人":["林岱樺","邱志偉","江惠貞","詹凱臣","陳鎮湘","陳碧涵","徐少萍","林明溱","鄭天財 Sra Kacaw","陳雪生","吳育仁","呂學樟","簡東明","蔡錦隆","林正二","紀國棟","吳秉叡","李應元","林德福","高金素梅","曾巨威","李桐豪","劉建國","賴士葆","陳超明","盧嘉辰","丁守中","林鴻池"],"議案狀態":"交付審查","議案流程":[{"會期":"08-02-08","院會/委員會":"院會","狀態":"排入院會 (交財政委員會)","日期":["2012-11-09","2012-11-13"],"會議代碼":"院會-8-2-8"},{"會期":"08-02-08","院會/委員會":"院會","狀態":"交付審查","日期":["2012-11-09","2012-11-13"],"會議代碼":"院會-8-2-8"}],"mtime":"2024-01-19T03:27:24+08:00","屆期":8,"first_time":"2012-11-09","last_time":"2012-11-13","議案類別":"法律案","提案來源":"委員提案","meet_id":"院會-8-2-8","會期":2,"字號":"院總第271號委員提案第14213號","laws":["01521"],"提案編號":"271委14213","案由":"本院委員盧秀燕、蘇清泉等30人，鑒於「加值型及非加值型營業稅法」第三十二條所規定之「營業人開立銷售憑證時限表」中將電話公司及煤氣公司定義為「公用事業」，由於現今電話公司及煤氣公司多已為民營化，此一規定已不合時宜，基此，特擬具「加值型及非加值型營業稅法第三十二條所規定之營業人開立銷售憑證時限表修正草案」，並配合統一發票使用辦法，電話公司及煤氣公司之收入應開立發票，是否有當，敬請公決。","說明":"一、根據「加值型及非加值型營業稅法」第三十二條所規定「營業人開立銷售憑證時限表」，關於公用事業之定義，「凡經營供應電能、熱能、給水之營業。包括電燈公司、電力公司、電話公司、煤氣公司、自來水公司等業」，此規定係於民國四十年所修定，當時上述之事業均為國營事業，故定義為公用事業，然現今有些事業已經改為民營化，此一規定已不合時宜，故擬修正。\n二、「統一發票使用辦法」第四條第一項第十四款規定公用事業得免用或免開統一發票，即依「加值型及非加值型營業稅法」中所定義之公用事業等公司均得依照「統一發票使用辦法」之規定而得免用或免開統一發票，有鑑於現今民眾使用電信、煤氣等服務非常普遍，民眾有花費亦應得索取發票，加上公用事業之規定係六十幾年前所規定，規定已非常久遠，不符現今實況。","ppg_url":"https://ppg.ly.gov.tw/ppg/bills/1011101070201400/details"}