{"billNo":"1100506070202200","相關附件":[{"網址":"/ppg/bills/latest-pass-third-readings/1100704549/process","名稱":"咨請公布"},{"網址":"https://ppg.ly.gov.tw/ppg/download/agenda1/02/pdf/10/03/14/LCEWA01_100314_00130.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_00130.doc","名稱":"關係文書DOC"}],"議案流程":[{"會期":"10-03-12","院會/委員會":"院會","狀態":"排入院會","日期":["2021-05-14","2021-05-18"],"會議代碼":"院會-10-3-12"},{"會期":"10-03-12","院會/委員會":"院會","狀態":"逕付二讀","日期":["2021-05-14","2021-05-18"],"會議代碼":"院會-10-3-12"},{"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":"「陸海空軍軍官士官服役條例第六十一條條文修正草案」，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"],"連署人":["李德維","呂玉玲","陳超明","萬美玲","孔文吉","鄭天財Sra Kacaw","游毓蘭","曾銘宗","吳斯懷","廖婉汝","溫玉霞","鄭正鈐","林思銘","楊瓊瓔","賴士葆","林德福"],"mtime":"2024-01-18T16:25:12+08:00","屆期":10,"first_time":"2021-05-14","last_time":"2021-12-28","議案類別":"法律案","提案來源":"委員提案","meet_id":"院會-10-3-12","會期":4,"字號":"院總第159號委員提案第26617號","laws":["01448"],"提案編號":"159委26617","案由":"本院委員林奕華等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，不但曠日費時，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。為使現行陸海空軍軍官及士官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「陸海空軍軍官士官服役條例」第六十一條條文修正草案。是否有當？敬請公決。","對照表":[{"law_id":"01448","law_name":"陸海空軍軍官士官服役條例","立法種類":"修正條文","title":"陸海空軍軍官士官服役條例第六十一條條文修正草案對照表","rows":[{"現行":"第六十一條　本條例施行日期，由行政院定之。","law_content_id":"01448:01448:2018-06-20-全文修正:66","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。故為使陸海空軍退休軍官及士官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，增訂本次修正之第二十九條第十二項條文回溯自一百十年一月一日施行。","修正":"第六十一條　本條例施行日期，由行政院定之。\n\n本條例第二十九條第十二項修正條文，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/1100506070202200/details"}