{"billNo":"1060510070201400","提案單位/提案委員":"本院委員蘇巧慧等19人","議案名稱":"「所得稅法增訂第十四條之九條文草案」，請審議案。","相關附件":[{"網址":"https://ppg.ly.gov.tw/ppg/download/agenda1/02/pdf/09/03/14/LCEWA01_090314_00033.pdf","名稱":"關係文書PDF"},{"網址":"https://ppg.ly.gov.tw/ppg/download/agenda1/02/word/09/03/14/LCEWA01_090314_00033.doc","名稱":"關係文書DOC"}],"關連議案":[],"提案人":["蘇巧慧","陳賴素美","張宏陸","呂孫綾"],"連署人":["邱議瑩","黃秀芳","周春米","洪宗熠","林靜儀","陳素月","張廖萬堅","余宛如","陳其邁","李麗芬","蕭美琴","鍾佳濱","吳思瑤","葉宜津","許智傑"],"議案狀態":"交付審查","議案流程":[{"會期":"09-03-14","院會/委員會":"院會","狀態":"排入院會 (交財政委員會)","日期":["2017-05-19","2017-05-23"],"會議代碼":"院會-9-3-14"},{"會期":"09-03-14","院會/委員會":"院會","狀態":"交付審查","日期":["2017-05-19","2017-05-23"],"會議代碼":"院會-9-3-14"}],"mtime":"2024-01-18T22:10:25+08:00","屆期":9,"first_time":"2017-05-19","last_time":"2017-05-23","議案類別":"法律案","提案來源":"委員提案","meet_id":"院會-9-3-14","會期":3,"字號":"院總第225號委員提案第20800號","laws":["01513"],"提案編號":"225委20800","案由":"本院委員蘇巧慧、陳賴素美、張宏陸、呂孫綾等19人，鑑於24歲以下納稅義務人所得偏低，且多屬薪資所得，為解決此種青年貧窮化的結構性問題，建請自106年起至115年止10年課稅年度，24歲以下納稅義務人綜合所得稅適用最低稅率（5%）者，不予課徵綜合所得稅，爰擬具「所得稅法增訂第十四條之九」條文草案。是否有當？敬請公決。","對照表":[{"law_id":"01513","law_name":"所得稅法增訂第十四條之九條文草案","立法種類":"增訂條文","title":"所得稅法增訂第十四條之九條文草案","rows":[{"說明":"一、本條新增。\n二、為解決青年貧窮化結構性問題，透過財稅政策，適度舒緩青年納稅者壓力，爰增訂本條。","增訂":"第十四條之九　自中華民國一零六年起至一百十五年課稅年度，二十四歲以下納稅義務人綜合所得稅適用最低稅率者，其綜合所得稅不予課徵。"}]}],"ppg_url":"https://ppg.ly.gov.tw/ppg/bills/1060510070201400/details"}