{"billNo":"1100420070200200","相關附件":[{"網址":"https://ppg.ly.gov.tw/ppg/download/agenda1/02/pdf/10/03/10/LCEWA01_100310_00023.pdf","名稱":"關係文書PDF"},{"網址":"https://ppg.ly.gov.tw/ppg/download/agenda1/02/word/10/03/10/LCEWA01_100310_00023.doc","名稱":"關係文書DOC"}],"議案流程":[{"會期":"10-03-10","院會/委員會":"院會","狀態":"排入院會 (交財政委員會)","日期":["2021-04-30","2021-05-04"],"會議代碼":"院會-10-3-10"},{"會期":"10-03-10","院會/委員會":"院會","狀態":"交付審查","日期":["2021-04-30","2021-05-04"],"會議代碼":"院會-10-3-10"},{"院會/委員會":"財政委員會","狀態":"委員會審查","日期":["2023-05-25"],"會議代碼":"委員會-10-7-20-14"}],"關連議案":[],"議案名稱":"擬廢止「印花稅法」，請審議案。","提案單位/提案委員":"本院委員溫玉霞等19人","議案狀態":"交付審查","mtime":"2024-01-18T17:28:14+08:00","屆期":10,"first_time":"2021-04-30","last_time":"2023-05-25","議案類別":"法律案","提案來源":"委員提案","meet_id":"院會-10-3-10","會期":3,"字號":"院總第54號委員提案第26423號","laws":["01516"],"提案編號":"54委26423","提案人":["溫玉霞","楊瓊瓔"],"案由":"本院委員溫玉霞、楊瓊瓔等19人，鑒於印花稅有重複課稅、課稅憑證爭議、不易控管及造成地方政府爭稅等情況，且增加交易成本，應予廢止，爰提出廢止「印花稅法」案。是否有當？敬請公決。","連署人":["孔文吉","呂玉玲","徐志榮","萬美玲","翁重鈞","鄭天財Sra Kacaw","廖婉汝","吳斯懷","游毓蘭","謝衣鳯","陳以信","鄭麗文","陳雪生","李德維","林德福","張育美","魯明哲"],"說明":"一、查印花稅法自民國23年制定公布迄今87年，時空完全改變，已是過時的法律，早已不合時宜。\n二、課徵印花稅之憑證須在我國境內書立之「銀錢收據」、「買賣動產契據」、「承攬契據」、「典賣、讓受及分割不動產契據」四種。已發生有下列情況：\n(一)印花稅源跨縣市流動，造成地方政府間爭稅。\n(二)如在境外簽訂合約，可以規避稅負。\n(三)印花稅採「貼花」或彙總申報完稅方式，不易控管，容易逃稅。\n(四)徵納雙方對於「憑證」是否構成課稅憑證及究竟是哪一類的課稅憑證，常有爭議。\n(五)特別是對同一交易行為須核課印花稅及營業稅等稅目，有重複課稅之虞。\n三、綜上所述，印花稅法確已不適用，依中央法規標準法第21條第2款規定，法規因情勢變遷，無繼續施行之必要者，廢止之，爰提廢止印花稅案。","ppg_url":"https://ppg.ly.gov.tw/ppg/bills/1100420070200200/details"}