{"billNo":"1031106070201400","提案單位/提案委員":"本院委員曾巨威等25人","議案名稱":"「中小企業發展條例第三十六條之二條文修正草案」，請審議案。","相關附件":[{"網址":"https://ppg.ly.gov.tw/ppg/download/agenda1/02/pdf/08/07/08/LCEWA01_080708_00542.pdf","名稱":"關係文書PDF"},{"網址":"https://ppg.ly.gov.tw/ppg/download/agenda1/02/word/08/07/08/LCEWA01_080708_00542.doc","名稱":"關係文書DOC"}],"關連議案":[],"提案人":["曾巨威","詹凱臣","丁守中"],"連署人":["廖正井","蔣乃辛","江惠貞","林岱樺","陳雪生","陳鎮湘","翁重鈞","周倪安","王育敏","馬文君","李桐豪","楊玉欣","蘇清泉","羅明才","簡東明","吳育昇","楊應雄","盧秀燕","吳育仁","紀國棟","盧嘉辰","呂學樟"],"議案狀態":"排入院會","議案流程":[{"會期":"08-06-10","院會/委員會":"院會","狀態":"排入院會 (交經濟委員會)","日期":["2014-11-14","2014-11-18"],"會議代碼":"院會-8-6-10"},{"會期":"08-06-10","院會/委員會":"院會","狀態":"交付審查","日期":["2014-11-14","2014-11-18"],"會議代碼":"院會-8-6-10"},{"會期":"08-06-19","院會/委員會":"院會","狀態":"委員會抽出逕付二讀(交付協商)","日期":["2015-01-22","2015-01-23"],"會議代碼":"院會-8-6-19"},{"會期":"08-07-01","院會/委員會":"院會","狀態":"逕付二讀","日期":["2015-02-24"],"會議代碼":"院會-8-7-1"},{"會期":"08-07-08","院會/委員會":"院會","狀態":"排入院會 (交經濟委員會)","日期":["2015-04-17","2015-04-21"],"會議代碼":"院會-8-7-8"},{"會期":"08-07-09","院會/委員會":"院會","狀態":"排入院會 (交經濟委員會)","日期":["2015-04-24","2015-04-28"],"會議代碼":"院會-8-7-9"},{"會期":"08-07-10","院會/委員會":"院會","狀態":"排入院會 (交經濟委員會)","日期":["2015-05-01","2015-05-05"],"會議代碼":"院會-8-7-10"},{"會期":"08-07-11","院會/委員會":"院會","狀態":"排入院會 (交經濟委員會)","日期":["2015-05-08","2015-05-12"],"會議代碼":"院會-8-7-11"},{"會期":"08-07-12","院會/委員會":"院會","狀態":"排入院會 (交經濟委員會)","日期":["2015-05-15","2015-05-19"],"會議代碼":"院會-8-7-12"},{"會期":"08-07-13","院會/委員會":"院會","狀態":"排入院會 (交經濟委員會)","日期":["2015-05-22","2015-05-26"],"會議代碼":"院會-8-7-13"},{"會期":"08-07-14","院會/委員會":"院會","狀態":"排入院會 (交經濟委員會)","日期":["2015-05-29","2015-06-02"],"會議代碼":"院會-8-7-14"},{"會期":"08-07-15","院會/委員會":"院會","狀態":"排入院會 (交經濟委員會)","日期":["2015-06-05","2015-06-09"],"會議代碼":"院會-8-7-15"},{"會期":"08-07-16","院會/委員會":"院會","狀態":"排入院會 (交經濟委員會)","日期":["2015-06-12","2015-06-15","2015-06-16"],"會議代碼":"院會-8-7-16"},{"會期":"08-08-01","院會/委員會":"院會","狀態":"排入院會 (交經濟委員會)","日期":["2015-09-15"],"會議代碼":"院會-8-8-1"},{"會期":"08-08-02","院會/委員會":"院會","狀態":"排入院會 (交經濟委員會)","日期":["2015-09-18","2015-09-21","2015-09-22"],"會議代碼":"院會-8-8-2"},{"會期":"08-08-08","院會/委員會":"院會","狀態":"排入院會 (交經濟委員會)","日期":["2015-11-06","2015-11-10"],"會議代碼":"院會-8-8-8"},{"會期":"08-08-09","院會/委員會":"院會","狀態":"排入院會 (交經濟委員會)","日期":["2015-11-13","2015-11-17"],"會議代碼":"院會-8-8-9"},{"會期":"08-08-10","院會/委員會":"院會","狀態":"排入院會 (交經濟委員會)","日期":["2015-11-20","2015-11-24"],"會議代碼":"院會-8-8-10"},{"會期":"08-08-11","院會/委員會":"院會","狀態":"排入院會 (交經濟委員會)","日期":["2015-11-27","2015-12-01"],"會議代碼":"院會-8-8-11"},{"會期":"08-08-12","院會/委員會":"院會","狀態":"排入院會 (交經濟委員會)","日期":["2015-12-04","2015-12-08"],"會議代碼":"院會-8-8-12"},{"會期":"08-08-13","院會/委員會":"院會","狀態":"排入院會 (交經濟委員會)","日期":["2015-12-11","2015-12-14","2015-12-15"],"會議代碼":"院會-8-8-13"},{"會期":"08-08-14","院會/委員會":"院會","狀態":"排入院會 (交經濟委員會)","日期":["2015-12-16","2015-12-17","2015-12-18"],"會議代碼":"院會-8-8-14"}],"mtime":"2024-01-19T00:28:51+08:00","屆期":8,"first_time":"2014-11-14","last_time":"2015-12-18","議案類別":"法律案","提案來源":"委員提案","meet_id":"院會-8-6-10","會期":8,"字號":"院總第1518號委員提案第17230號","laws":["01949"],"提案編號":"1518委17230","案由":"本院委員曾巨威、詹凱臣、丁守中等25人，為鼓勵中小企業於經濟景氣不佳時增加投資並增雇員工，中小企業發展條例第三十六條之二給予中小企業員工薪資支付超額減除之租稅優惠，惟目前國內經濟亟需改善之事項主要為失業率過高與薪資偏低二問題，為強化本條文之實施成效，爰提出修正案。是否有當，敬請公決。","說明":"一、現行條文只規定中小企業「增雇一定人數之員工且提高該企業整體薪資給付總額時」即可享受租稅減免，此一做法未排除僅於企業間「轉換」工作者之適用，無法確保增雇員工發揮擴大就業之效果。\n二、從失業勞工之年齡結構可知，年齡在24歲以下者失業率最高（如附表一），為有效降低年輕勞工之失業率，鼓勵企業增加雇用年輕勞工之誘因，允宜給予較雇用其他年齡層失業勞工更優惠之租稅減免。\n三、鼓勵企業為員工加薪，對主動提高基層員工平均薪資水準之企業，特給予連續三年薪資支付超額減除之租稅減免優惠，藉以增強本條文同時達到提高薪資與增雇員工的「價量雙重效果」。\n附表一：                                                                  單位：％","對照表":[{"law_id":"01949","law_name":"中小企業發展條例第三十六條之二條文修正草案對照表","立法種類":"修正條文","title":"中小企業發展條例第三十六條之二條文修正草案對照表","rows":[{"現行":"第三十六條之二　為因應國際經濟情勢變化，促進國內中小企業投資意願及提升國內就業率，經濟景氣指數達一定情形下，新投資創立或增資擴展之中小企業達一定投資額，增僱一定人數之員工且提高該企業整體薪資給付總額時，得就其每年增僱本國籍員工所支付薪資金額之百分之一百三十限度內，自其增僱當年度營利事業所得額中減除。\n\n中小企業於本條適用期間，不符合前項要件，自不符合要件之年度起，依所得稅法規定計算其營利事業所得額及應納稅額。\n\n第一項經濟景氣指數達一定情形、適用期間、投資額、增僱員工之對象及人數、企業整體薪資給付總額、核定機關、申請期限、申請程序及其他相關事項，由行政院定之。","說明":"一、現行條文只規定中小企業「增雇一定人數之員工且提高該企業整體薪資給付總額時」即可享受租稅減免，此一做法未排除僅於企業間「轉換」工作者之適用，無法確保增雇員工發揮擴大就業之效果。\n\n二、從失業勞工之年齡結構可知，年齡在24歲以下者失業率最高（如附表一），為有效降低年輕勞工之失業率，鼓勵企業增加雇用年輕勞工之誘因，允宜給予較雇用其他年齡層失業勞工更優惠之租稅減免。\n\n三、鼓勵企業為員工加薪，對主動提高基層員工平均薪資水準之企業，特給予連續三年薪資支付超額減除之租稅減免優惠，藉以增強本條文同時達到提高薪資與增雇員工的「價量雙重效果」。","修正":"第三十六條之二　為因應國際經濟情勢變化，促進國內中小企業投資意願及提升國內就業率，經濟景氣指數達一定情形下，新投資創立或增資擴展之中小企業達一定投資額，增僱一定人數之失業勞工為全職員工且提高該企業整體薪資給付總額時，得就其每年增僱本國籍員工所支付薪資金額之百分之一百三十限度內，自其增僱當年度營利事業所得額中減除。\n\n前項失業勞工年齡在二十四歲以下者，得就每年增僱本國籍員工支付薪資金額之百分之一百五十限度內，自其增僱當年度營利事業所得額中減除。\n\n中小企業於經濟景氣指數達一定情形下，調高基層員工之平均薪資給付水準時，得分三年就其該年非因法定基本工資調整而增加支付本國籍現職基層員工薪資金額之百分之一百三十、百分之一百二十、百分之一百一十限度內，分別自其每年營利事業所得額中減除。但因增僱員工所致增加之薪資給付金額已適用前項規定者，不得重複計入。\n\n中小企業於本條適用期間，不符合前二項要件，自不符合要件之年度起，依所得稅法規定計算其營利事業所得額及應納稅額。\n\n第一項及第二項所定經濟景氣指數達一定情形、適用期間、投資額、失業勞工、增僱員工之對象及人數、企業整體薪資給付總額、基層員工範圍及平均薪資給付水準計算方式、核定機關、申請期限、申請程序及其他相關事項之辦法，由中央主管機關會同財政部定之。"}]}],"ppg_url":"https://ppg.ly.gov.tw/ppg/bills/1031106070201400/details"}