{"billNo":"1020426070201300","提案單位/提案委員":"本院委員馬文君等25人","議案名稱":"「所得稅法增訂第十七條之四條文草案」，請審議案。","相關附件":[{"網址":"https://ppg.ly.gov.tw/ppg/download/agenda1/02/add/08/03/11/LCEWA01_080311_00001.pdf","名稱":"關係文書PDF"},{"網址":"https://ppg.ly.gov.tw/ppg/download/agenda1/02/add/08/03/11/LCEWA01_080311_00001.doc","名稱":"關係文書DOC"}],"關連議案":[],"提案人":["馬文君","林明溱","王惠美","廖正井"],"連署人":["謝國樑","鄭汝芬","鄭天財 Sra Kacaw","孔文吉","林郁方","紀國棟","吳育仁","陳根德","陳鎮湘","王廷升","林國正","江啟臣","潘維剛","陳淑慧","黃志雄","呂玉玲","徐耀昌","丁守中","詹凱臣","盧嘉辰","呂學樟"],"議案狀態":"交付審查","議案流程":[{"會期":"08-03-11","院會/委員會":"院會","狀態":"交付審查","日期":["2013-05-03","2013-05-07"],"會議代碼":"院會-8-3-11"}],"mtime":"2024-01-19T02:55:28+08:00","屆期":8,"first_time":"2013-05-03","last_time":"2013-05-07","議案類別":"法律案","提案來源":"委員提案","meet_id":"院會-8-3-11","會期":3,"字號":"院總第225號委員提案第14998號","laws":["01513"],"提案編號":"225委14998","案由":"本院委員馬文君、林明溱、王惠美、廖正井等25人，納稅義務人、配偶及受扶養親屬以非現金財產捐贈政府、國防、勞軍、教育、文化、公益、慈善機構或團體時，有關捐贈土地扣除額之價額，稅捐稽徵機關皆以實際取得成本為判別標準，但往往造成徵納雙方對於價值判斷歧見，爰此，建議「所得稅法」增訂第十七條之四條文，要求土地捐贈價額應以土地公告現值為準，以避免稽徵不經濟，並符合平等原則。敬請公決。","說明":"一、關於捐贈土地扣除額之價額認定，仍應以土地「公告現值」為唯一認定基礎，且是現行法律之當然立法解釋且唯一之立法解釋，並無其他經由修法而變更之空間，以求稅法相同之解釋，且避免稽徵不經濟，並符平等原則，否則會造成同一筆土地，卻在不同稅法間有不同價值判斷之矛盾，更何況土地公告現值係由地政機關每年評議而訂出之價值，財政部卻忽略不用，另闢歪途，實有不妥。\n二、以土地公告現值作為認定價值之唯一依據，其目的即是為了避免徵納雙方對於價值判定歧異而造成稅捐稽徵不經濟，惟行政院所提修正草案若真立法通過，反促進徵納更不經濟，而徵納雙方必定對於捐贈價額有更多爭執，不但對稅收增進無益，反而使人民長期被既成道路造成之財產權侵害永無息寧之日。","ppg_url":"https://ppg.ly.gov.tw/ppg/bills/1020426070201300/details"}