{"billNo":"1011203070200900","提案單位/提案委員":"本院委員黃文玲等22人","議案名稱":"「財務罰鍰處理暫行條例第三條條文修正草案」，請審議案。","相關附件":[{"網址":"https://ppg.ly.gov.tw/ppg/download/agenda1/02/pdf/08/02/13/LCEWA01_080213_00016.pdf","名稱":"關係文書PDF"},{"網址":"https://ppg.ly.gov.tw/ppg/download/agenda1/02/word/08/02/13/LCEWA01_080213_00016.doc","名稱":"關係文書DOC"}],"關連議案":[],"提案人":["黃文玲","陳其邁","魏明谷","薛凌","林岱樺"],"連署人":["李俊俋","何欣純","葉宜津","黃偉哲","林世嘉","許忠信","許添財","姚文智","蔡煌瑯","鄭麗君","陳歐珀","劉建國","陳節如","吳宜臻","尤美女","林淑芬","劉櫂豪"],"議案狀態":"交付審查","議案流程":[{"會期":"08-02-13","院會/委員會":"院會","狀態":"排入院會 (交財政委員會)","日期":["2012-12-14","2012-12-18"],"會議代碼":"院會-8-2-13"},{"會期":"08-02-13","院會/委員會":"院會","狀態":"交付審查","日期":["2012-12-14","2012-12-18"],"會議代碼":"院會-8-2-13"}],"mtime":"2024-01-19T03:16:31+08:00","屆期":8,"first_time":"2012-12-14","last_time":"2012-12-18","議案類別":"法律案","提案來源":"委員提案","meet_id":"院會-8-2-13","會期":2,"字號":"院總第56號委員提案第14431號","laws":["01509"],"提案編號":"56委14431","案由":"本院委員黃文玲、陳其邁、魏明谷、薛凌、林岱樺等22人，鑒於現階段國家經濟情勢嚴峻、財政拮据，尤其值此油價、電價、原物料等民生必需品物價高漲、通膨壓力鉅增、一般民眾生活已顯困頓之際，財政部是否有必要加強查稅而超徵稅收，特別是有關查緝舉發獎金是否仍有存在之必要不無疑問？爰擬具「財務罰鍰處理暫行條例第三條條文修正草案」，刪除告發檢舉獎金之規定，是否有當，敬請公決。","說明":"一、公務人員原本即有固定薪資，查緝逃漏稅亦為份內之事，現今因查緝逃漏稅案件，稅務機關即對於告發或檢舉人給予獎金，此種行為早已引起民眾非議及社會各界的批評。又依據媒體報導，更有不肖稅務人員，因運用查緝權限所知之違反情事，而秘密自行交由第三人舉發以領取高額獎金，此實難使人信服查稅獎金制度之合理性。\n二、為此，爰擬具「財務罰鍰處理暫行條例第三條條文修正草案」，刪除告發檢舉獎金之規定，避免徒增民怨、損及稅務人員之聲譽，並期符合社會公平正義之原則。","對照表":[{"law_id":"01509","law_name":"財務罰鍰處理暫行條例","立法種類":"修正條文","title":"財務罰鍰處理暫行條例第三條條文修正草案條文對照表","rows":[{"現行":"第三條　罰鍰或罰金及沒收、沒入之財物變價，除前條之規定扣繳稅款，並依第二項規定先行提獎外，應悉數解庫，其收支全部應編列預算。\n\n經人舉發而緝獲之案件，就其淨額提撥舉發人不超過百分之二十獎金。但執行稅賦查核人員之三等親以內之舉發人不得領取獎金。","law_content_id":"01509:01509:2004-04-09-修正:3","說明":"因查緝逃漏稅案件，稅務機關即對於告發或檢舉人給予獎金，此種行為早已引起民眾非議及社會各界的批評。又依據媒體報導，更有不肖稅務人員，因運用查緝權限所知之違反情事，而秘密自行交由第三人舉發以領取高額獎金，此實難使人信服查稅獎金制度之合理性。","修正":"第三條　罰鍰或罰金及沒收、沒入之財物變價，除前條之規定扣繳稅款外，應悉數解庫，其收支全部應編列預算。"}]}],"ppg_url":"https://ppg.ly.gov.tw/ppg/bills/1011203070200900/details"}