{"billNo":"1110926070207100","相關附件":[{"網址":"https://ppg.ly.gov.tw/ppg/download/agenda1/02/pdf/10/06/02/LCEWA01_100602_00092.pdf","名稱":"關係文書PDF"},{"網址":"https://ppg.ly.gov.tw/ppg/download/agenda1/02/word/10/06/02/LCEWA01_100602_00092.doc","名稱":"關係文書DOC"}],"議案流程":[{"會期":"10-06-02","院會/委員會":"院會","狀態":"排入院會 (交財政委員會)","日期":["2022-09-30","2022-10-04"],"會議代碼":"院會-10-6-2"},{"會期":"10-06-02","院會/委員會":"院會","狀態":"交付審查","日期":["2022-09-30","2022-10-04"],"會議代碼":"院會-10-6-2"}],"關連議案":[],"議案名稱":"廢止「娛樂稅法」，請審議案。","提案單位/提案委員":"本院時代力量黨團","議案狀態":"交付審查","提案人":["時代力量立法院黨團","王婉諭","邱顯智","陳椒華"],"mtime":"2024-01-18T15:21:59+08:00","屆期":10,"first_time":"2022-09-30","last_time":"2022-10-04","議案類別":"法律案","提案來源":"委員提案","meet_id":"院會-10-6-2","會期":6,"字號":"院總第165號委員提案第29019號","laws":["01527"],"提案編號":"165委29019","案由":"本院時代力量黨團，鑒於「娛樂稅法」之立法原旨具「寓禁於徵」之目的，然今日其所規定課徵之場所、設施或活動，現多已為民眾日常之娛樂休閒，而非全然為奢侈或費用高之活動。包含連高爾夫球運動，於2004年監察院亦對其為課徵對象，對財政部提出糾正案。而於「文化藝術獎助及促進條例」中，亦將包含電影、音樂、視覺藝術與表演藝術等多項帶有娛樂與文化性質之活動，列為可申請減免娛樂稅之獎助與推廣對象，以上諸皆表示娛樂稅之稅目已無其存在之理由與必要。故爰提案廢止「娛樂稅法」。是否有當？敬請公決。","ppg_url":"https://ppg.ly.gov.tw/ppg/bills/1110926070207100/details"}