{"billNo":"1040904070200200","提案單位/提案委員":"本院國民黨黨團","議案名稱":"「證券交易稅條例第二條條文修正草案」，請審議案。","相關附件":[{"網址":"https://ppg.ly.gov.tw/ppg/download/agenda1/02/pdf/08/08/02/LCEWA01_080802_00384.pdf","名稱":"關係文書PDF"},{"網址":"https://ppg.ly.gov.tw/ppg/download/agenda1/02/word/08/08/02/LCEWA01_080802_00384.doc","名稱":"關係文書DOC"}],"關連議案":[],"提案人":["中國國民黨立法院黨團","林德福"],"連署人":[],"議案狀態":"排入院會","議案流程":[{"會期":"08-08-01","院會/委員會":"院會","狀態":"排入院會","日期":["2015-09-15"],"會議代碼":"院會-8-8-1"},{"會期":"08-08-01","院會/委員會":"院會","狀態":"逕付二讀","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","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","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","日期":["2015-11-13","2015-11-17"],"會議代碼":"院會-8-8-9"}],"mtime":"2024-01-19T00:39:06+08:00","屆期":8,"first_time":"2015-09-15","last_time":"2015-11-17","議案類別":"法律案","提案來源":"委員提案","meet_id":"院會-8-8-1","會期":8,"字號":"院總第727號委員提案第17966號","laws":["01518"],"提案編號":"727委17966","案由":"本院國民黨黨團，鑑於證券交易稅條例（以下簡稱本條例）自五十四年六月十九日全文修正迄今，歷經六次修正，最近一次修正係於九十九年十二月二十九日公布施行。近來全球景氣疲弱，國內及國際股市受經濟指標轉弱影響，持續低迷，為健全國內資本市場發展，爰擬具本條例第二條修正草案，調降公司發行之股票及表明股票權利之證書或憑證適用之證券交易稅稅率，並明定施行日期。是否有當，敬請公決。","對照表":[{"law_id":"01518","law_name":"證券交易稅條例","立法種類":"修正條文","title":"證券交易稅條例第二條條文修正草案對照表","rows":[{"現行":"第二條　證券交易稅向出賣有價證券人按每次交易成交價格依左列稅率課徵之：\n\n一、公司發行之股票及表明股票權利之證書或憑證徵千分之三。\n\n二、公司債及其他經政府核准之有價證券徵千分之一。","law_content_id":"01518:01518:1993-01-16-修正:2","說明":"鑑於近來全球景氣疲弱，國內及國際股市受經濟指標轉弱影響，持續低迷，為健全國內資本市場發展，爰於第一款增訂但書，規定自中華民國一百零五年一月一日起，公司發行之股票及表明股票權利之證書或憑證適用之證券交易稅稅率調降為千分之二點五。","修正":"第二條　證券交易稅向出賣有價證券人按每次交易成交價格依下列稅率課徵之：\n\n一、公司發行之股票及表明股票權利之證書或憑證徵千分之三。但自中華民國一百零五年一月一日起徵千分之二點五。\n二、公司債及其他經政府核准之有價證券徵千分之一。"}]}],"ppg_url":"https://ppg.ly.gov.tw/ppg/bills/1040904070200200/details"}