{"billNo":"202103225630000","相關附件":[{"網址":"https://ppg.ly.gov.tw/ppg/download/agenda1/02/pdf/10/08/05/LCEWA01_100805_00041.pdf","名稱":"關係文書PDF"},{"網址":"https://ppg.ly.gov.tw/ppg/download/agenda1/02/word/10/08/05/LCEWA01_100805_00041.doc","名稱":"關係文書DOC"}],"議案流程":[{"會期":"10-08-05","院會/委員會":"院會","狀態":"排入院會 (交財政委員會)","日期":["2023-10-27","2023-10-31"],"會議代碼":"院會-10-8-5"},{"會期":"10-08-05","院會/委員會":"院會","狀態":"交付審查","日期":["2023-10-27","2023-10-31"],"會議代碼":"院會-10-8-5"}],"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":"本院委員羅明才等19人","議案狀態":"交付審查","議案類別":"法律案","提案來源":"委員提案","mtime":"2024-01-18T13:37:48+08:00","提案人":["羅明才","李貴敏","李德維"],"連署人":["曾銘宗","孔文吉","傅崐萁","呂玉玲","林為洲","鄭天財Sra Kacaw","吳怡玎","陳雪生","洪孟楷","溫玉霞","林文瑞","陳玉珍","楊瓊瓔","林德福","游毓蘭","翁重鈞"],"first_time":"2023-10-27","last_time":"2023-10-31","會期":8,"屆期":10,"meet_id":"院會-10-8-5","字號":"院總第20號委員提案第10042079號","laws":["01516"],"提案編號":"20委10042079","案由":"本院委員羅明才、李貴敏、李德維等19人，鑒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等情形，印花稅制允宜檢討存廢之必要。又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。隨產業數位化發展，交易型態日趨複雜，《印花稅法》恐已不合時宜，爰擬具廢止「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，鑒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等情形，印花稅制允宜檢討存廢之必要。又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。隨產業數位化發展，交易型態日趨複雜，《印花稅法》恐已不合時宜。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，爰提案廢止《印花稅法》。","ppg_url":"https://ppg.ly.gov.tw/ppg/bills/202103225630000/details"}