{"billNo":"1011203070201100","提案單位/提案委員":"本院委員黃文玲等21人","議案名稱":"「證券交易稅條例刪除第七條條文草案」，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_00018.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_00018.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","林世嘉","許添財","姚文智","蔡煌瑯","陳歐珀","劉建國","鄭麗君","陳節如","吳宜臻","尤美女","許忠信","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"},{"院會/委員會":"財政委員會","狀態":"委員會審查","日期":["2013-12-11"],"會議代碼":"委員會-8-4-20-12"}],"mtime":"2024-01-19T03:16:37+08:00","屆期":8,"first_time":"2012-12-14","last_time":"2013-12-11","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727號委員提案第14433號","laws":["01518"],"提案編號":"727委14433","案由":"本院委員黃文玲、陳其邁、魏明谷、薛凌、林岱樺等21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「證券交易稅條例刪除第七條條文草案」，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「證券交易稅條例第七條條文修正草案」，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":"01518","law_name":"證券交易稅條例","立法種類":"修正條文","title":"證券交易稅條例刪除第七條條文草案對照表","rows":[{"現行":"第七條　告發或檢舉證券交易稅代徵人有不為代徵、短徵、漏徵、或證券買賣人以詐欺及其他不正當行為逃稅情事，經查明屬實者，稽徵機關應以罰鍰百分之二十，獎給舉發人，並為舉發人絕對保守秘密。\n\n公務人員為舉發人及參與逃稅行為之舉發人，均不適用本條獎金之規定。","law_content_id":"01518:01518:1965-06-08-制定:7","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":"第七條　(刪除)"}]}],"ppg_url":"https://ppg.ly.gov.tw/ppg/bills/1011203070201100/details"}