{"billNo":"1060515070203100","提案單位/提案委員":"本院時代力量黨團","議案名稱":"「納稅者權利保護法第五條條文修正草案」，請審議案。","相關附件":[{"網址":"https://ppg.ly.gov.tw/ppg/download/agenda1/02/pdf/09/03/14/LCEWA01_090314_00222.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_00222.doc","名稱":"關係文書DOC"}],"關連議案":[],"提案人":["時代力量立法院黨團","徐永明","黃國昌","林昶佐","洪慈庸","高潞．以用．巴魕剌Kawlo．Iyun．Pacidal"],"連署人":[],"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":"2024-01-18T22:19:06+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20863號","laws":["01655"],"提案編號":"225委20863","案由":"本院時代力量黨團，鑑於為貫徹量能課稅要求之客觀淨值原則，有必要於「納稅者權利保護法」中清楚樹立「因獲取薪資所支出之必要成本與費用，於計算薪資所得時，應予扣除」之法則，以回應大法官釋字第745號解釋之要求，並提昇納稅者基本權利之保護，擬具「納稅者權利保護法第五條條文」修正草案。是否有當？敬請公決。","對照表":[{"law_id":"01655","law_name":"納稅者權利保護法","立法種類":"修正條文","title":"納稅者權利保護法第五條條文修正草案對照表","rows":[{"現行":"第五條　納稅者依其實質負擔能力負擔稅捐，無合理之政策目的不得為差別待遇。","law_content_id":"01655:01655:2016-12-09-制定:5","說明":"一、按現行所得稅法第十四條所規範之十類個人之綜合所得中，僅有薪資所得未有得核實扣除必要成本費用之規定，即不論薪資所得之多寡、必要成本費用為何均適用同一扣除標準，並不符合公平原則，已經大法官釋字第745號解釋宣告違憲。\n\n二、有鑑於此，為貫徹量能課稅要求之客觀淨值原則，有必要於納稅者權利保護法中清楚建立「因獲取薪資所支出之必要成本與費用，於計算薪資所得時，應予扣除」之立法原則，爰增設第二項規定。","修正":"第五條　納稅者依其實質負擔能力負擔稅捐，無合理之政策目的不得為差別待遇。\n\n納稅者因獲取薪資所支出之必要成本與費用，於計算薪資所得時，應予扣除。"}]}],"ppg_url":"https://ppg.ly.gov.tw/ppg/bills/1060515070203100/details"}