{"billNo":"1101007070201200","相關附件":[{"網址":"/ppg/bills/latest-pass-third-readings/1100704337/process","名稱":"咨請公布"},{"網址":"https://ppg.ly.gov.tw/ppg/download/agenda1/02/pdf/10/04/14/LCEWA01_100414_00847.pdf","名稱":"關係文書PDF"},{"網址":"https://ppg.ly.gov.tw/ppg/download/agenda1/02/word/10/04/14/LCEWA01_100414_00847.doc","名稱":"關係文書DOC"}],"議案流程":[{"會期":"10-04-05","院會/委員會":"院會","狀態":"排入院會","日期":["2021-10-15","2021-10-19"],"會議代碼":"院會-10-4-5"},{"會期":"10-04-05","院會/委員會":"院會","狀態":"退回程序委員會","日期":["2021-10-15","2021-10-19"],"會議代碼":"院會-10-4-5"},{"會期":"10-04-06","院會/委員會":"院會","狀態":"排入院會","日期":["2021-10-22","2021-10-26"],"會議代碼":"院會-10-4-6"},{"會期":"10-04-06","院會/委員會":"院會","狀態":"逕付二讀","日期":["2021-10-22","2021-10-26"],"會議代碼":"院會-10-4-6"},{"會期":"10-04-14","院會/委員會":"院會","狀態":"排入院會","日期":["2021-12-17","2021-12-21"],"會議代碼":"院會-10-4-14"},{"會期":"10-04-14","院會/委員會":"院會","狀態":"三讀","日期":["2021-12-17","2021-12-21"],"會議代碼":"院會-10-4-14"},{"院會/委員會":"黨團協商","狀態":"黨團協商","日期":["2021-12-14"],"會議代碼":"黨團協商-2021121301"}],"關連議案":[],"議案名稱":"「證券交易稅條例第二條之二條文修正草案」，請審議案。","提案單位/提案委員":"本院委員陳亭妃等16人","議案狀態":"三讀","提案人":["陳亭妃"],"連署人":["蘇治芬","楊曜","陳秀寳","羅美玲","陳歐珀","蔡易餘","王美惠","陳素月","張宏陸","黃國書","劉建國","伍麗華Saidhai‧Tahovecahe","黃秀芳","莊競程","吳玉琴"],"mtime":"2024-01-18T16:29:22+08:00","屆期":10,"first_time":"2021-10-15","last_time":"2021-12-21","議案類別":"法律案","提案來源":"委員提案","meet_id":"院會-10-4-5","會期":4,"字號":"院總第727號委員提案第27132號","laws":["01518"],"提案編號":"727委27132","案由":"本院委員陳亭妃等16人，為提升我國股票市場流動性，自一百零六年四月二十八日起至一百十年十二月三十一日止同一證券商受託買賣或自一百零七年四月二十八日起至一百十年十二月三十一日止證券商自行買賣現股當日沖銷交易，其證券交易稅稅率為千分之一點五。考量該措施實施後，顯已達成提升市場交易量能及流動性目的，為促進證券市場長遠發展需要，爰擬具「證券交易稅條例」第二條之二條文修正草案。是否有當？敬請公決。","對照表":[{"law_id":"01518","law_name":"證券交易稅條例","立法種類":"修正條文","title":"證券交易稅條例第二條之二條文修正草案對照表","rows":[{"現行":"第二條之二　自中華民國一百零六年四月二十八日起至一百十年十二月三十一日止同一證券商受託買賣或自一百零七年四月二十八日起至一百十年十二月三十一日止證券商自行買賣，同一帳戶於同一營業日現款買進與現券賣出同種類同數量之上市或上櫃股票，於出賣時，按每次交易成交價格依千分之一點五稅率課徵證券交易稅，不適用第二條第一款規定。","law_content_id":"01518:01518:2018-04-13-修正:4","說明":"一、現行條文列為第一項，並衡酌現股當日沖銷交易證券交易稅稅率千分之一點五措施顯已達成提升市場交易量能及流動性目的。\n\n二、為促進證券市場長遠發展需要，爰修正延長施行期限至一百十三年十二月三十一日止，同一證券商受託買賣或證券商自行買賣現股當日沖銷交易，證券交易稅稅率為千分之一點五。\n\n三、增訂第二項，明定出賣股票適用第一項規定稅率者，應依中央金融主管機關、證券交易所、證券櫃檯買賣中心訂定之有價證券當日沖銷交易作業所有相關規定辦理，使臻明確。","修正":"第二條之二　自中華民國一百零六年四月二十八日起至一百十三年十二月三十一日止同一證券商受託買賣或自一百零七年四月二十八日起至一百十三年十二月三十一日止證券商自行買賣，同一帳戶於同一營業日現款買進與現券賣出同種類同數量之上市或上櫃股票，於出賣時，按每次交易成交價格依千分之一點五稅率課徵證券交易稅，不適用第二條第一款規定。\n\n適用前項規定稅率之股票交易，應依中央金融主管機關、證券交易所、證券櫃檯買賣中心訂定之有價證券當日沖銷交易作業所有相關規定辦理。"}]}],"ppg_url":"https://ppg.ly.gov.tw/ppg/bills/1101007070201200/details"}