{"billNo":"1101201070201000","相關附件":[{"網址":"/ppg/bills/latest-pass-third-readings/1100704541/process","名稱":"咨請公布"},{"網址":"https://ppg.ly.gov.tw/ppg/download/agenda1/02/pdf/10/04/15/LCEWA01_100415_00538.pdf","名稱":"關係文書PDF"},{"網址":"https://ppg.ly.gov.tw/ppg/download/agenda1/02/word/10/04/15/LCEWA01_100415_00538.doc","名稱":"關係文書DOC"}],"議案流程":[{"會期":"10-04-13","院會/委員會":"院會","狀態":"排入院會","日期":["2021-12-10","2021-12-14"],"會議代碼":"院會-10-4-13"},{"會期":"10-04-13","院會/委員會":"院會","狀態":"逕付二讀","日期":["2021-12-10","2021-12-14"],"會議代碼":"院會-10-4-13"},{"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"}],"關連議案":[],"議案名稱":"「使用牌照稅法第二十五條條文修正草案」，請審議案。","提案單位/提案委員":"本院委員魯明哲等20人","議案狀態":"三讀","提案人":["魯明哲"],"連署人":["楊瓊瓔","費鴻泰","鄭正鈐","溫玉霞","林為洲","陳雪生","萬美玲","吳斯懷","陳玉珍","游毓蘭","鄭天財Sra Kacaw","曾銘宗","李德維","孔文吉","徐志榮","鄭麗文","謝衣鳯","林思銘","張育美"],"mtime":"2024-01-18T16:25:53+08:00","屆期":10,"first_time":"2021-12-10","last_time":"2021-12-28","議案類別":"法律案","提案來源":"委員提案","meet_id":"院會-10-4-13","會期":4,"字號":"院總第616號委員提案第27629號","laws":["01522"],"提案編號":"616委27629","案由":"本院委員魯明哲等20人，鑒於現行滯納金加徵基準及逾繳納期間三十日仍未繳清稅款者移送強制執行之規定，稅捐稽徵法第二十條已統一規範，該條並規範免予加徵滯納金之例外情形，爰刪除相關文字，依稅捐稽徵法上開規定辦理，爰擬具「使用牌照稅法第二十五條條文修正草案」。是否有當？敬請公決。","說明":"一、稅捐稽徵法第二十條已明定現行滯納金加徵標準及繳納期間屆滿三十日後仍未繳清稅款者移送強制執行之規定，本法毋須重複訂定，回歸稅捐稽徵法第二十條規定辦理，以統一行政規範與執行依歸。\n二、刪除本法第二十五條，滯納金加徵基準及繳納期間屆滿三十日仍未繳清稅款者移送強制執行之規定，回歸稅捐稽徵法第二十條規定辦理。","對照表":[{"law_id":"01522","law_name":"使用牌照稅法","立法種類":"修正條文","title":"使用牌照稅法第二十五條條文修正草案對照表","rows":[{"現行":"第二十五條　交通工具所有人或使用人未於繳款書所載繳納期間內繳清應納稅款者，每逾二日按滯納數額加徵百分之一滯納金，逾三十日仍未繳納者，移送法院強制執行。","law_content_id":"01522:01522:2001-01-04-修正:31","說明":"鑑於現行滯納金加徵標準及繳納期間屆滿三十日後仍未繳清稅款者移送強制執行之規定，稅捐稽徵法第二十條已統一規範，應回歸稅捐稽徵法第二十條規定辦理，以統一行政規範與執行依歸，爰予刪除相關文字。","修正":"第二十五條　交通工具所有人或使用人未於繳款書所載繳納期間內繳清應納稅款者，應加徵滯納金。"}]}],"ppg_url":"https://ppg.ly.gov.tw/ppg/bills/1101201070201000/details"}