{"billNo":"202110206970000","相關附件":[{"網址":"https://ppg.ly.gov.tw/ppg/download/agenda1/02/pdf/11/05/07/LCEWA01_110507_00242.pdf","名稱":"關係文書PDF"},{"網址":"https://ppg.ly.gov.tw/ppg/download/agenda1/02/word/11/05/07/LCEWA01_110507_00242.doc","名稱":"關係文書DOC"}],"議案流程":[{"會期":"11-05-07","院會/委員會":"院會","狀態":"排入院會 (交財政委員會)","日期":["2026-04-17","2026-04-21"],"會議代碼":"院會-11-5-7"},{"會期":"11-05-07","院會/委員會":"院會","狀態":"交付審查","日期":["2026-04-17","2026-04-21"],"會議代碼":"院會-11-5-7"}],"關連議案":[],"議案名稱":"廢止「娛樂稅法」，請審議案。","提案單位/提案委員":"本院委員郭國文等21人","議案狀態":"交付審查","提案人":["郭國文","李坤城","林楚茵"],"連署人":["賴惠員","王義川","陳俊宇","李柏毅","張雅琳","羅美玲","林宜瑾","林俊憲","林月琴","王正旭","陳素月","林淑芬","陳秀寳","李昆澤","吳秉叡","沈發惠","王定宇","鍾佳濱"],"議案類別":"法律案","提案來源":"委員提案","屆期":11,"會期":5,"first_time":"2026-04-17","last_time":"2026-04-21","meet_id":"院會-11-5-7","laws":["01527"],"mtime":"2026-05-06T15:29:04+08:00","字號":"院總第20號委員提案第11020697號","提案編號":"20委11020697","案由":"本院委員郭國文、李坤城、林楚茵等21人，有鑑於娛樂稅係早期政府為充實財政並提倡節約風氣，以「寓禁於徵」之精神針對特定娛樂行為課稅，然而時代變遷，現今社會活動迥異於農業社會時代，甚至體育競技、文化、文藝活動更受政策支持推動，而地方政府對於娛樂稅之課徵對象及稅率與法律規定落差甚大，凸顯娛樂稅之不合時宜。96年娛樂稅法修正時，本院曾作成附帶決議，要求一年內全面廢除娛樂稅，但遭地方政府以財源不足反對至今。考量114年財政收支劃分法修正公布施行後，地方政府每年財源增加逾4,000億元，足以彌補每年約20億元之娛樂稅損失。爰提案廢止「娛樂稅法」。是否有當？敬請公決。","ppg_url":"https://ppg.ly.gov.tw/ppg/bills/202110206970000/details"}