{"billNo":"202110167090000","相關附件":[{"網址":"https://ppg.ly.gov.tw/ppg/download/agenda1/02/pdf/11/04/06/LCEWA01_110406_00074.pdf","名稱":"關係文書PDF"},{"網址":"https://ppg.ly.gov.tw/ppg/download/agenda1/02/word/11/04/06/LCEWA01_110406_00074.doc","名稱":"關係文書DOC"}],"議案流程":[{"會期":"11-04-06","院會/委員會":"院會","狀態":"排入院會 (交財政委員會)","日期":["2025-10-28"],"會議代碼":"院會-11-4-6"},{"會期":"11-04-06","院會/委員會":"院會","狀態":"交付審查","日期":["2025-10-28"],"會議代碼":"院會-11-4-6"}],"關連議案":[],"議案名稱":"「期貨交易稅條例刪除第四條條文草案」，請審議案。","提案單位/提案委員":"本院委員翁曉玲等17人","議案狀態":"交付審查","提案人":["翁曉玲"],"連署人":["鄭天財Sra Kacaw","黃仁","盧縣一","邱鎮軍","鄭正鈐","陳永康","羅智強","廖先翔","陳玉珍","洪孟楷","牛煦庭","馬文君","賴士葆","林倩綺","羅廷瑋","陳雪生"],"議案類別":"法律案","提案來源":"委員提案","屆期":11,"會期":4,"first_time":"2025-10-28","last_time":"2025-10-28","meet_id":"院會-11-4-6","laws":["01626"],"mtime":"2025-11-05T15:16:30+08:00","字號":"院總第20號委員提案第11016709號","提案編號":"20委11016709","案由":"本院委員翁曉玲等17人，有鑑於有價證券交易多已數據化、便捷化，現行期貨交易稅代徵獎金制度，以獎金鼓勵代徵人依照法定程序及期限完成其代徵義務之政策目的已不合時宜，爰擬具「期貨交易稅條例刪除第四條條文草案」。是否有當？敬請公決。","說明":"期交稅代徵獎金制度之創設，係立法之初，為順利推動期交稅代徵制度，確保稅收、簡化稽徵程序、增進公共利益，以獎金鼓勵代徵人依照法定程序及期限完成其代徵義務。惟現行有價證券之交易，已無早期繁瑣作業程序，且其他稅徵代徵，如所得稅扣繳制度、營業稅代收代付制度皆無代徵獎金，故維持期交稅代徵獎金制度已不合時宜，且有失公允，爰刪除第四條。","對照表":[{"law_id":"01626","law_name":"期貨交易稅條例","立法種類":"修正條文","title":"期貨交易稅條例刪除第四條條文草案對照表","rows":[{"現行":"第四條　代徵人依照法定程序及期限完成其代徵義務者，該管稽徵機關應按其代徵稅額給與千分之一獎金。但每一代徵人每年代徵獎金以新臺幣二千四百萬元為限。","law_content_id":"01626:01626:1998-05-28-制定:4","說明":"一、本條刪除。\n\n二、核發期交稅代徵獎金，早期係為輔助期交稅代徵制度推行，惟隨科技進步，時空背景不同，現行從事有價證券交易已無早期繁瑣作業程序，且與其相似之所得稅扣繳制度、營業稅代收代付制度皆無獎金制度。蓋營業稅是政府向消費者課徵的稅額，營業人僅負責代收代付；商家行號營業人同樣也無代徵獎金，故維持期交稅代徵獎金制度已不合時宜，有失公允。","修正":"第四條　（刪除）"}]}],"ppg_url":"https://ppg.ly.gov.tw/ppg/bills/202110167090000/details"}