{"billNo":"202110030450000","相關附件":[{"網址":"https://ppg.ly.gov.tw/ppg/download/agenda1/02/pdf/11/01/10/LCEWA01_110110_00008.pdf","名稱":"關係文書PDF"},{"網址":"https://ppg.ly.gov.tw/ppg/download/agenda1/02/word/11/01/10/LCEWA01_110110_00008.doc","名稱":"關係文書DOC"}],"議案流程":[{"會期":"11-01-10","院會/委員會":"院會","狀態":"排入院會 (交財政委員會)","日期":["2024-04-19","2024-04-23"],"會議代碼":"院會-11-1-10"},{"會期":"11-01-10","院會/委員會":"院會","狀態":"交付審查","日期":["2024-04-19","2024-04-23"],"會議代碼":"院會-11-1-10"},{"會期":"11-01-22","院會/委員會":"院會","狀態":"撤案","日期":["2024-07-12","2024-07-15","2024-07-16"],"會議代碼":"院會-11-1-22"}],"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":"本院委員陳素月等22人","議案狀態":"撤案","提案人":["陳素月","鍾佳濱","許智傑","蔡易餘","邱志偉"],"連署人":["陳秀寳","李坤城","林俊憲","邱議瑩","何欣純","陳亭妃","林月琴","張雅琳","陳俊宇","徐富癸","王美惠","陳培瑜","林楚茵","黃捷","吳思瑤","羅美玲","林岱樺"],"議案類別":"法律案","提案來源":"委員提案","屆期":11,"會期":1,"first_time":"2024-04-19","last_time":"2024-07-16","meet_id":"院會-11-1-10","laws":["01516"],"mtime":"2024-09-26T08:51:37+08:00","字號":"院總第20號委員提案第11003045號","提案編號":"20委11003045","案由":"本院委員陳素月、鍾佳濱、許智傑、蔡易餘、邱志偉等22人，鑒於印花稅法自二十三年訂定實施至今，然111年全國印花稅稅收新臺幣157.22億元，僅占全國稅收實徵淨額0.5%，重要性已不如過往，卻屢有同一交易行為重複課徵印花稅與營業稅之疑慮，為減少對納稅義務人交易過程之干擾，降低交易成本，促進經濟成長，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，無繼續施行必要者廢止之，擬廢止「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。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。然實施至今，有以下爭議：\n(一)對同一交易行為需核課印花稅與所得稅、營業稅、土地增值稅、契稅等稅目，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)印花稅為直轄市及縣（市）稅收，稅源可跨縣市流動造成地方政府爭稅情形。\n(六)納稅人極易因疏忽未符合規定而遭重罰，且課稅事實難以掌握，稽徵機關需耗費心力輔導或調查補繳印花稅，徒增稽徵成本。\n二、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，降低交易成本，促進經濟成長，印花稅法實無存在必要，爰此提案廢止印花稅法。\n三、為避免影響地方稅收，《印花稅法》廢止案倘經審議通過，在兼顧財政紀律情形下，行政院應補足地方政府減少之稅收，納入《財政收支劃分法》修正草案通盤處理，使地方政府施政不受影響。","ppg_url":"https://ppg.ly.gov.tw/ppg/bills/202110030450000/details"}