{"billNo":"1101122070201700","相關附件":[{"網址":"https://ppg.ly.gov.tw/ppg/download/agenda1/02/pdf/10/04/12/LCEWA01_100412_00019.pdf","名稱":"關係文書PDF"},{"網址":"https://ppg.ly.gov.tw/ppg/download/agenda1/02/word/10/04/12/LCEWA01_100412_00019.doc","名稱":"關係文書DOC"}],"議案流程":[{"會期":"10-04-12","院會/委員會":"院會","狀態":"排入院會 (交財政委員會)","日期":["2021-12-03","2021-12-07"],"會議代碼":"院會-10-4-12"},{"會期":"10-04-12","院會/委員會":"院會","狀態":"交付審查","日期":["2021-12-03","2021-12-07"],"會議代碼":"院會-10-4-12"},{"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":"廢止「印花稅法」，請審議案。","提案單位/提案委員":"本院委員江永昌等23人","議案狀態":"交付審查","提案人":["江永昌","陳素月","林楚茵","高嘉瑜","林宜瑾","蔡易餘"],"連署人":["王美惠","陳秀寳","湯蕙禎","陳亭妃","周春米","黃世杰","吳玉琴","黃秀芳","賴品妤","鍾佳濱","吳琪銘","莊瑞雄","蘇治芬","邱志偉","余天","羅致政","王定宇"],"mtime":"2024-01-18T16:33:44+08:00","屆期":10,"first_time":"2021-12-03","last_time":"2023-05-25","議案類別":"法律案","提案來源":"委員提案","meet_id":"院會-10-4-12","會期":4,"字號":"院總第54號委員提案第27566號","laws":["01516"],"提案編號":"54委27566","案由":"本院委員江永昌、陳素月、林楚茵、高嘉瑜、林宜瑾、蔡易餘等23人，鑒於印花稅法自23年訂定以來，均有同一交易行為遭重複課徵印花稅與營業稅之疑慮。且108年行政院亦因情勢變遷而決議廢止本法，惜因屆期不連續之故而未能完成本法廢止之審議。為消除重複課稅疑慮，且108年迄今整體國家情勢未有大幅變動，依中央法規標準法第二十一條第二款規定，法規因情勢變遷，無繼續施行必要者，廢止之，爰提案廢止「印花稅法」。是否有當？敬請公決。","說明":"印花稅法於二十三年十二月八日制定公布，歷經十九次修正，最近一次修正公布日期為九十一年五月十五日。應課徵印花稅之憑證為在我國境內書立之「銀錢收據」、「買賣動產契據」、「承攬契據」與「典賣、讓受及分割不動產契據」四種，鑑於外界對同一交易行為須核課印花稅及營業稅等稅目時有重複課稅疑慮、徵納雙方對於憑證是否構成課稅憑證及究屬何類課稅憑證時有爭議、印花稅採貼花或彙總申報完稅方式不易控管易生逃漏、主張合約於國外簽訂以規避稅負、印花稅稅源可跨縣市流動造成地方政府間爭稅情形等理由，及廢止印花稅可消除納稅義務人交易過程之干擾並降低交易成本，對於促進經濟成長有正面助益，印花稅法應無存在之必要，依中央法規標準法第二十一條第二款規定，法規因情勢變遷，無繼續施行之必要者，廢止之，爰廢止印花稅法。","ppg_url":"https://ppg.ly.gov.tw/ppg/bills/1101122070201700/details"}