{"billNo":"1081023070200700","提案單位/提案委員":"本院委員林昶佐等16人","議案名稱":"「都市計畫法第五十條之一條文修正草案」，請審議案。","相關附件":[{"網址":"https://ppg.ly.gov.tw/ppg/download/agenda1/02/pdf/09/08/08/LCEWA01_090808_00020.pdf","名稱":"關係文書PDF"},{"網址":"https://ppg.ly.gov.tw/ppg/download/agenda1/02/word/09/08/08/LCEWA01_090808_00020.doc","名稱":"關係文書DOC"}],"關連議案":[],"提案人":["林昶佐"],"連署人":["呂孫綾","林俊憲","郭正亮","李俊俋","劉世芳","許智傑","吳焜裕","羅致政","鍾孔炤","鄭運鵬","蔡易餘","段宜康","陳曼麗","洪慈庸","林靜儀"],"議案狀態":"交付審查","議案流程":[{"會期":"09-08-08","院會/委員會":"院會","狀態":"排入院會 (交內政委員會)","日期":["2019-11-01","2019-11-05"],"會議代碼":"院會-9-8-8"},{"會期":"09-08-08","院會/委員會":"院會","狀態":"交付審查","日期":["2019-11-01","2019-11-05"],"會議代碼":"院會-9-8-8"}],"mtime":"2024-01-18T19:44:56+08:00","屆期":9,"first_time":"2019-11-01","last_time":"2019-11-05","議案類別":"法律案","提案來源":"委員提案","meet_id":"院會-9-8-8","會期":8,"字號":"院總第248號委員提案第23632號","laws":["01161"],"提案編號":"248委23632","案由":"本院委員林昶佐等16人，鑑於遺產及贈與稅法第十七條及第二十條規定，「應自遺產總額中扣除，免徵遺產稅」、「不計入贈與總額」，故現行都市計畫法中相關遺產贈與之體例應調整為一致。爰擬具「都市計畫法第五十條之一條文修正草案」。是否有當？敬請公決。","說明":"遺產及贈與稅法第十七條第一項規定，「左列各款，應自遺產總額中扣除，免徵遺產稅」，第二十條第一項規定，「左列各款不計入贈與總額」。現行都市計畫法第五十條之一後段，「因繼承或因配偶、直系血親間之贈與而移轉者，免徵遺產稅或贈與稅」，應調整文字為「因繼承或因配偶、直系血親間之贈與而移轉者，免計入遺產總額及贈與總額」。","對照表":[{"law_id":"01161","law_name":"都市計畫法","立法種類":"修正條文","title":"都市計畫法第五十條之一條文修正草案對照表","rows":[{"現行":"第五十條之一　公共設施保留地因依本法第四十九條第一項徵收取得之加成補償，免徵所得稅；因繼承或因配偶、直系血親間之贈與而移轉者，免徵遺產稅或贈與稅。","law_content_id":"01161:01161:1988-06-28-修正:55","說明":"遺產及贈與稅法第十七條第一項規定，「左列各款，應自遺產總額中扣除，免徵遺產稅」，第二十條第一項規定，「左列各款不計入贈與總額」。現行都市計畫法第五十條之一後段，「因繼承或因配偶、直系血親間之贈與而移轉者，免徵遺產稅或贈與稅」，應調整文字為「因繼承或因配偶、直系血親間之贈與而移轉者，免計入遺產總額及贈與總額」。","修正":"第五十條之一　公共設施保留地因依本法第四十九條第一項徵收取得之加成補償，免徵所得稅；因繼承或因配偶、直系血親間之贈與而移轉者，免計入遺產總額及贈與總額。"}]}],"ppg_url":"https://ppg.ly.gov.tw/ppg/bills/1081023070200700/details"}