{"billNo":"1100503070203700","相關附件":[{"網址":"/ppg/bills/latest-pass-third-readings/1100704551/process","名稱":"咨請公布"},{"網址":"https://ppg.ly.gov.tw/ppg/download/agenda1/02/pdf/10/03/14/LCEWA01_100314_00132.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_00132.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":"「公務人員退休資遣撫卹法第九十五條條文修正草案」，請審議案。","提案單位/提案委員":"本院委員林奕華等17人","議案狀態":"三讀","提案人":["林奕華","孔文吉"],"連署人":["廖婉汝","李德維","游毓蘭","吳斯懷","鄭正鈐","楊瓊瓔","陳超明","萬美玲","曾銘宗","呂玉玲","溫玉霞","鄭天財Sra Kacaw","賴士葆","林思銘","林德福"],"mtime":"2024-01-18T16:25:15+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234號委員提案第26587號","laws":["04687"],"提案編號":"234委26587","案由":"本院委員林奕華、孔文吉等17人，有鑒於社會各界對於軍公教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，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。為使現行公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「公務人員退休資遣撫卹法」第九十五條條文修正草案。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，雖朝野各黨團均有修法共識。然行政院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、行政院之考量故有其道理，但所有相關法條一次修法完備，恐曠日費時，導致施行日期延宕。由於我國所得稅之申報，採落後申報制。故為使公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，增訂本次修正之第七條第五項條文回溯自一百十年一月一日施行。","對照表":[{"law_id":"04687","law_name":"公務人員退休資遣撫卹法","立法種類":"修正條文","title":"公務人員退休資遣撫卹法第九十五條條文修正草案對照表","rows":[{"現行":"第九十五條　本法除第七條第四項及第六十九條自公布日施行外，其餘條文自中華民國一百零七年七月一日施行。\n\n自中華民國一百零七年七月一日起，原公務人員退休法及原公務人員撫卹法不再適用。","law_content_id":"04687:04687:2017-06-27-制定:113","說明":"一、增訂本次修正條文施行日期。\n\n二、由於我國所得稅之申報，採落後申報制。故為使公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，增訂本次修正之第七條第五項條文回溯自一百十年一月一日施行。","修正":"第九十五條　本法除第七條第四項及第六十九條自公布日施行外，其餘條文自中華民國一百零七年七月一日施行。\n\n自中華民國一百零七年七月一日起，原公務人員退休法及原公務人員撫卹法不再適用。\n\n本條例第七條第五項修正條文，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/1100503070203700/details"}