{"billNo":"1100503070203400","相關附件":[{"網址":"/ppg/bills/latest-pass-third-readings/1100704556/process","名稱":"咨請公布"},{"網址":"https://ppg.ly.gov.tw/ppg/download/agenda1/02/pdf/10/03/14/LCEWA01_100314_00140.pdf","名稱":"關係文書PDF"},{"網址":"https://ppg.ly.gov.tw/ppg/download/agenda1/02/word/10/03/14/LCEWA01_100314_00140.doc","名稱":"關係文書DOC"}],"議案流程":[{"會期":"10-03-11","院會/委員會":"院會","狀態":"排入院會","日期":["2021-05-07","2021-05-11"],"會議代碼":"院會-10-3-11"},{"會期":"10-03-11","院會/委員會":"院會","狀態":"逕付二讀","日期":["2021-05-07","2021-05-11"],"會議代碼":"院會-10-3-11"},{"會期":"10-03-14","院會/委員會":"院會","狀態":"排入院會","日期":["2021-05-31"],"會議代碼":"院會-10-3-14"},{"會期":"10-04-15","院會/委員會":"院會","狀態":"排入院會","日期":["2021-12-24","2021-12-28"],"會議代碼":"院會-10-4-15"},{"會期":"10-04-15","院會/委員會":"院會","狀態":"三讀","日期":["2021-12-24","2021-12-28"],"會議代碼":"院會-10-4-15"},{"院會/委員會":"黨團協商","狀態":"黨團協商","日期":["2021-05-20"],"會議代碼":"黨團協商-2021051902"},{"院會/委員會":"黨團協商","狀態":"黨團協商","日期":["2021-11-03"],"會議代碼":"黨團協商-2021102927"}],"關連議案":[],"議案名稱":"「政務人員退職撫卹條例第四十條條文修正草案」，請審議案。","提案單位/提案委員":"本院委員林奕華等18人","議案狀態":"三讀","提案人":["林奕華"],"連署人":["羅明才","曾銘宗","吳怡玎","呂玉玲","萬美玲","李貴敏","游毓蘭","溫玉霞","吳斯懷","林思銘","蔣萬安","鄭正鈐","林文瑞","徐志榮","陳玉珍","林為洲","李德維"],"mtime":"2024-01-18T16:25:34+08:00","屆期":10,"first_time":"2021-05-07","last_time":"2021-12-28","議案類別":"法律案","提案來源":"委員提案","meet_id":"院會-10-3-11","會期":4,"字號":"院總第920號委員提案第26584號","laws":["04685"],"提案編號":"920委26584","案由":"本院委員林奕華等18人，有鑒於社會各界對於軍公教及政務人員按月提撥退撫費用免稅制度比照現行勞工，採「提繳免稅、月退定額免稅」已有高度共識。行政院雖同意修法，將軍公教勞及政務人員提繳退休撫卹費用規定一致，但多部法令同時修正，恐曠日費時，恐又因此多拖延一至二年實施。由於我國現行所得稅之申報，採落後申報制，該年度所得及其扣除額，均於次年度結算。為使現行政務人員按月所繳付之退撫相關費用，得於一百十一年度所得稅申報時，皆享有免納入年度所得額課稅之優惠，爰擬具「政務人員退職撫卹條例」第四十條條文修正草案。是否有當？敬請公決。","說明":"一、現於立法院討論有關軍公教按月繳付之退撫相關費用免稅條文，朝野各黨團均有修法共識，行政院亦欲將軍公教施行日期統一，以免又因修法時程不一致，導致另一次不平等。\n二、行政院之考量雖有其道理，但由於我國所得稅之申報，採落後申報制，故為使政務人員按月繳付之退撫相關費用得適用於一百十一年度所得稅申報時抵扣，增訂本次修正之第五條第四項條文回溯自一百十年一月一日施行。","對照表":[{"law_id":"04685","law_name":"政務人員退職撫卹條例","立法種類":"修正條文","title":"政務人員退職撫卹條例第四十條條文修正草案對照表","rows":[{"現行":"第四十條　本條例除第十九條至第二十三條、第二十五條、第二十六條及第三十四條至第三十六條自中華民國一百零七年七月一日施行外，其餘條文自公布日施行。","law_content_id":"04685:04685:2017-06-30-全文修正:40","說明":"一、增訂本次修正條文施行日期。\n\n二、我國所得稅之申報，採落後申報制。故為使政務人員按月繳付之退撫相關費用得適用於一百十一年度所得稅申報時抵扣，增訂本次修正之第五條第四項條文回溯自一百十年一月一日施行。","修正":"第四十條　本條例除第十九條至第二十三條、第二十五條、第二十六條及第三十四條至第三十六條自中華民國一百零七年七月一日施行外，其餘條文自公布日施行。\n\n本條例第五條第四項修正條文，溯自中華民國一百十年一月一日施行。"}]}],"ppg_url":"https://ppg.ly.gov.tw/ppg/bills/1100503070203400/details"}