{"billNo":"1021219070200600","提案單位/提案委員":"本院委員曾巨威等33人","議案名稱":"「稅捐稽徵法第四十八條條文修正草案」，請審議案。","相關附件":[{"網址":"https://ppg.ly.gov.tw/ppg/download/agenda1/02/pdf/08/04/16/LCEWA01_080416_00055.pdf","名稱":"關係文書PDF"},{"網址":"https://ppg.ly.gov.tw/ppg/download/agenda1/02/word/08/04/16/LCEWA01_080416_00055.doc","名稱":"關係文書DOC"}],"關連議案":[{"議案名稱":"本院財政委員會報告審查委員曾巨威等33人擬具「稅捐稽徵法第四十八條條文修正草案」案。","billNo":"1030520070300100"}],"提案人":["曾巨威","陳碧涵","林岱樺","賴士葆","楊玉欣","蔡正元","鄭汝芬"],"連署人":["高金素梅","張嘉郡","吳育仁","呂學樟","蘇清泉","王育敏","李桐豪","邱文彥","陳雪生","林德福","翁重鈞","羅明才","陳鎮湘","孫大千","江惠貞","詹凱臣","簡東明","謝國樑","陳學聖","鄭天財 Sra Kacaw","蘇清泉","魏明谷","林明溱","徐少萍","紀國棟","盧嘉辰"],"議案狀態":"審查完畢(三讀)","議案流程":[{"會期":"08-04-16","院會/委員會":"院會","狀態":"排入院會 (交財政委員會)","日期":["2013-12-27","2013-12-31"],"會議代碼":"院會-8-4-16"},{"會期":"08-04-16","院會/委員會":"院會","狀態":"交付審查","日期":["2013-12-27","2013-12-31"],"會議代碼":"院會-8-4-16"},{"院會/委員會":"財政委員會","狀態":"委員會發文","日期":["2014-05-19"],"會議代碼":"委員會-8-5-20-12"}],"mtime":"2024-01-19T02:04:58+08:00","屆期":8,"first_time":"2013-12-27","last_time":"2014-05-19","議案類別":"法律案","提案來源":"委員提案","meet_id":"院會-8-4-16","會期":4,"字號":"院總第981號委員提案第15953號","laws":["01512"],"提案編號":"981委15953","案由":"本院委員曾巨威、陳碧涵、林岱樺、賴士葆、楊玉欣、蔡正元、鄭汝芬等33人，鑒於近日日月光K7廠偷排有毒廢水案，引起社會大眾對政府一方面予以該公司巨額補助與免稅，另一方面卻又縱容其違法破壞環境之強烈質疑。政府給予企業補助或免稅固有其特殊政策考量與目的，但若發現其有觸犯重大違法事件之行為，便應及時採取行動抑制其不法並取消其獎勵。爰提案修正「稅捐稽徵法」第四十八條條文。是否有當？敬請公決。","對照表":[{"law_id":"01512","law_name":"稅捐稽徵法","立法種類":"修正條文","title":"稅捐稽徵法第四十八條條文修正草案對照表","rows":[{"現行":"第四十八條　納稅義務人逃漏稅捐情節重大者，除依有關稅法規定處理外，財政部並得停止其享受獎勵之待遇。","law_content_id":"01512:01512:1976-10-12-制定:60","說明":"政府給予企業補助或免稅固有其特殊政策考量與目的，但若發現其有觸犯重大違法事件之行為，便應及時採取行動抑制其不法並取消其獎勵。","修正":"第四十八條　納稅義務人逃漏稅捐或觸犯其他法律，且情節重大者，除依相關稅法及其他法律處理外，財政部應停止其享受獎勵之待遇。"}]}],"ppg_url":"https://ppg.ly.gov.tw/ppg/bills/1021219070200600/details"}