{"billNo":"1020304070200800","提案單位/提案委員":"本院委員黃偉哲等26人","議案名稱":"「所得稅法第一百條之一條文修正草案」，請審議案。","相關附件":[{"網址":"https://ppg.ly.gov.tw/ppg/download/agenda1/02/pdf/08/03/04/LCEWA01_080304_00010.pdf","名稱":"關係文書PDF"},{"網址":"https://ppg.ly.gov.tw/ppg/download/agenda1/02/word/08/03/04/LCEWA01_080304_00010.doc","名稱":"關係文書DOC"}],"關連議案":[],"提案人":["黃偉哲","潘孟安","薛凌","李昆澤","楊曜","蔡其昌","劉櫂豪"],"連署人":["陳歐珀","田秋堇","吳宜臻","鄭麗君","吳秉叡","魏明谷","陳節如","柯建銘","陳明文","邱議瑩","姚文智","林岱樺","葉宜津","管碧玲","許添財","高志鵬","李俊俋","趙天麟","何欣純"],"議案狀態":"交付審查","議案流程":[{"會期":"08-03-04","院會/委員會":"院會","狀態":"排入院會 (交財政委員會)","日期":["2013-03-15","2013-03-19"],"會議代碼":"院會-8-3-4"},{"會期":"08-03-04","院會/委員會":"院會","狀態":"交付審查","日期":["2013-03-15","2013-03-19"],"會議代碼":"院會-8-3-4"}],"mtime":"2024-01-19T03:03:02+08:00","屆期":8,"first_time":"2013-03-15","last_time":"2013-03-19","議案類別":"法律案","提案來源":"委員提案","meet_id":"院會-8-3-4","會期":3,"字號":"院總第225號委員提案第14696號","laws":["01513"],"提案編號":"225委14696","案由":"本院委員黃偉哲、潘孟安、薛凌、李昆澤、楊曜、蔡其昌、劉櫂豪等26人，鑒於繳納稅額為國民應盡之義務，當納稅義務人有應補、應退之稅捐，行政機關理應不論金額多寡，應主動作為應補、應退之行政措施，然現行所得稅法規定，授權行政機關在稅捐於一定金額以下者，予以免徵或免退，視為降低國家稽徵成本或是降低擾民困擾之依據，然於民主法治國家中，公平正義一直為我國施政所追求之目標，但依據現行所得稅法之規定，卻明顯違背我國所追求之施政目標，為此，特擬具「所得稅法第一百條之一條文」修正草案，欲將稅捐一定金額以下者之「便宜行事」規定予以刪除，藉此讓稽徵機關於任何情事之下皆需依法行政，以維稅捐稽徵之公平。是否有當？敬請公決。","對照表":[{"law_id":"01513","law_name":"所得稅法","立法種類":"修正條文","title":"所得稅法第一百條之一條文修正草案對照表","rows":[{"現行":"第一百條之一　稽徵機關依第一百條第三項規定退還營利事業八十七年度或以後年度之所得稅款時，應就退稅時該營利事業股東可扣抵稅額帳戶餘額內退還，其未退還餘額，營利事業得用以留抵其以後年度應納之營利事業所得稅額。\n\n依本法規定應補或應退之稅款在一定金額以下之小額稅款，財政部得視實際需要，報請行政院核定免徵或免退該項稅款。","law_content_id":"01513:01513:1997-12-26-修正:143","說明":"一、刪除本條第二項。\n\n二、納稅義務人有應補、應退或應移送強制執行之稅捐，行政機關理應不論金額多寡，應主動負擔應補、應退之責。\n\n三、為落實稅務稽徵之公平性，將該條文第二項刪除，藉此讓稽徵機關於任何情事之下皆需依法行政。","修正":"第一百條之一　稽徵機關依第一百條第三項規定退還營利事業八十七年度或以後年度之所得稅款時，應就退稅時該營利事業股東可扣抵稅額帳戶餘額內退還，其未退還餘額，營利事業得用以留抵其以後年度應納之營利事業所得稅額。"}]}],"ppg_url":"https://ppg.ly.gov.tw/ppg/bills/1020304070200800/details"}