{"billNo":"202103111530000","相關附件":[{"網址":"https://ppg.ly.gov.tw/ppg/download/agenda1/02/pdf/10/07/01/LCEWA01_100701_00027.pdf","名稱":"關係文書PDF"},{"網址":"https://ppg.ly.gov.tw/ppg/download/agenda1/02/word/10/07/01/LCEWA01_100701_00027.doc","名稱":"關係文書DOC"}],"議案流程":[{"會期":"10-07-01","院會/委員會":"院會","狀態":"排入院會 (交財政委員會)","日期":["2023-02-17","2023-02-21","2023-02-24"],"會議代碼":"院會-10-7-1"},{"會期":"10-07-01","院會/委員會":"院會","狀態":"交付審查","日期":["2023-02-17","2023-02-21","2023-02-24"],"會議代碼":"院會-10-7-1"},{"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":"本院台灣民眾黨黨團","議案狀態":"交付審查","mtime":"2024-01-18T14:38:25+08:00","提案來源":"委員提案","議案類別":"法律案","提案人":["台灣民眾黨立法院黨團","張其祿","邱臣遠","吳欣盈","陳琬惠","賴香伶"],"first_time":"2023-02-17","last_time":"2023-05-25","會期":7,"屆期":10,"meet_id":"院會-10-7-1","字號":"院總第20號委員提案第10030691號","laws":["01516"],"提案編號":"20委10030691","案由":"本院台灣民眾黨黨團，有鑑於印花稅法自23年訂定以來，即存有針對同一交易重覆課徵營業稅及印花稅之疑慮，為消除重複課稅等疑慮，爰提案廢止「印花稅法」。是否有當？敬請公決。","說明":"一、鑒於印花稅法自23年訂定以來，歷經19次修正，應納稅憑證已由繁入簡，又、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，然而實施至今時有爭議，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。\n二、為避免上述爭議重複發生，爰提案廢止印花稅法。","ppg_url":"https://ppg.ly.gov.tw/ppg/bills/202103111530000/details"}