{"billNo":"202103234690000","相關附件":[{"網址":"https://ppg.ly.gov.tw/ppg/download/agenda1/02/pdf/10/08/11/LCEWA01_100811_00016.pdf","名稱":"關係文書PDF"},{"網址":"https://ppg.ly.gov.tw/ppg/download/agenda1/02/word/10/08/11/LCEWA01_100811_00016.doc","名稱":"關係文書DOC"}],"議案流程":[{"會期":"10-08-11","院會/委員會":"院會","狀態":"排入院會 (交財政委員會)","日期":["2023-12-08","2023-12-12"],"會議代碼":"院會-10-8-11"},{"會期":"10-08-11","院會/委員會":"院會","狀態":"交付審查","日期":["2023-12-08","2023-12-12"],"會議代碼":"院會-10-8-11"}],"關連議案":[],"議案名稱":"「所得稅法第十七條條文修正草案」，請審議案。","提案單位/提案委員":"本院委員魯明哲等18人","議案狀態":"交付審查","提案人":["魯明哲"],"連署人":["曾銘宗","陳玉珍","溫玉霞","吳斯懷","游毓蘭","廖國棟Sufin‧Siluko","鄭天財Sra Kacaw","洪孟楷","林為洲","張育美","賴士葆","徐志榮","李德維","孔文吉","費鴻泰","林德福","羅明才"],"議案類別":"法律案","提案來源":"委員提案","屆期":10,"會期":8,"first_time":"2023-12-08","last_time":"2023-12-12","meet_id":"院會-10-8-11","laws":["01513"],"mtime":"2024-01-18T13:24:13+08:00","字號":"院總第20號委員提案第10042975號","提案編號":"20委10042975","案由":"本院委員魯明哲等18人，鑒於所得稅法第十七條第一項第二款第二目之2列舉扣除額保險費部份，每人每年扣除數額上限自民國78年12月29日從四千元調整至二萬四千元後，至今已34年皆未修正。惟時代變遷，條文所示之人身保險也涵蓋壽險、醫療險、癌症險、重大疾病險、重大傷病險、意外險、失能險及長照險等多項險種，且保費呈現逐年調升之趨勢，民眾實際繳納保費多已超過現行扣除數額上限二萬四千元，故所得稅法也應適時調整，以減輕民眾負擔。爰擬具「所得稅法第十七條條文修正草案」。是否有當？敬請公決。","說明":"一、所得稅法第十七條第一項第二款第二目之2列舉扣除額保險費部份，每人每年扣除數額上限自民國78年12月29日從四千元調整至二萬四千元後，至今已34年皆未修正，恐與現今民眾實際繳納保費有所落差。\n二、因時代變遷，人身保險涵蓋壽險、醫療險、癌症險、重大疾病險、重大傷病險、意外險、失能險及長照險等多項險種，且保費呈現逐年調升之趨勢，故所得稅法之列舉扣除額之保險費，每人每年扣除數額上限，也應適時修正，以減輕民眾負擔。\n三、建議修正所得稅法第十七條第一項第二款第二目之2保險費，每人每年扣除數額上限由現行二萬四千元調整至四萬八千元。","對照表":[{"law_id":"01513","law_name":"所得稅法第十七條條文修正草案對照表","立法種類":"修正條文","title":"所得稅法第十七條條文修正草案對照表"}],"ppg_url":"https://ppg.ly.gov.tw/ppg/bills/202103234690000/details"}