{"billNo":"1101216070202300","相關附件":[{"網址":"https://ppg.ly.gov.tw/ppg/download/agenda1/02/pdf/10/04/15/LCEWA01_100415_00045.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_00045.doc","名稱":"關係文書DOC"}],"議案流程":[{"會期":"10-04-15","院會/委員會":"院會","狀態":"排入院會 (交財政委員會)","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":"交付審查","日期":["2021-12-24","2021-12-28"],"會議代碼":"院會-10-4-15"},{"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":"本院委員郭國文等18人","議案狀態":"交付審查","提案人":["郭國文","邱志偉","陳素月"],"連署人":["賴瑞隆","王美惠","湯蕙禎","何欣純","黃秀芳","張宏陸","蔡易餘","高嘉瑜","江永昌","王婉諭","吳琪銘","羅致政","張其祿","沈發惠","洪申翰"],"mtime":"2024-01-18T16:19:55+08:00","屆期":10,"first_time":"2021-12-24","last_time":"2023-05-25","議案類別":"法律案","提案來源":"委員提案","meet_id":"院會-10-4-15","會期":4,"字號":"院總第54號委員提案第27753號","laws":["01516"],"提案編號":"54委27753","案由":"本院委員郭國文、邱志偉、陳素月等18人，鑒於印花稅法實施至今，產生同一交易重複課稅等疑慮，為避免干擾交易過程、降低交易成本，促進經濟成長，爰提出廢止「印花稅法」。是否有當？敬請公決。","說明":"一、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，與現今情勢已有落差。\n二、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，然而實施至今，有以下爭議：\n(一)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。\n(二)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。\n(三)印花稅採貼花或彙總申報完稅方式不易控管。\n(四)主張合約於國外簽訂，而規避稅負。\n(五)印花稅稅源可跨縣市流動造成地方政府間爭稅情形。\n三、為避免上述爭議重複發生，且消除納稅義務人交易過程之干擾並降低交易成本，促進經濟成長，印花稅法實無存在之必要，爰此提案廢止印花稅法。","ppg_url":"https://ppg.ly.gov.tw/ppg/bills/1101216070202300/details"}