{"billNo":"202110206980000","相關附件":[{"網址":"https://ppg.ly.gov.tw/ppg/download/agenda1/02/pdf/11/05/07/LCEWA01_110507_00241.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_00241.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「印花稅法」，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":["吳秉叡","林俊憲","張雅琳","王正旭","賴惠員","林淑芬","陳秀寳","陳素月","沈發惠","王義川","林宜瑾","林月琴","陳俊宇","羅美玲","李昆澤","王定宇","李柏毅","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":["01516"],"mtime":"2026-05-06T15:29:02+08:00","字號":"院總第20號委員提案第11020698號","提案編號":"20委11020698","案由":"本院委員郭國文、李坤城、林楚茵等21人，有鑑於印花稅係早期政府對社會經濟活動掌握程度不足而採取之作法，經歷時代進步，其功能已被營業稅等取代，課徵印花稅之憑證亦限縮至4種，然而外界仍質疑其重複課稅之問題，且該稅目存在完稅方式不合時宜且不易控管、憑證性質難辨識而易生爭議等問題，對於社會經濟活動徒生干擾，並增加交易成本，故廢除該稅聲浪不斷。為呼應民間需求，行政部門曾多次建議改善或廢除，行政院並曾於108年提案廢止，卻因地方政府以財源不足而抗拒廢止，因而未能完成廢止程序。考量中央政府近年對地方政府財政挹注屢創新高，114年財政收支劃分法修正公布施行後，地方政府每年新增財源更超過4,000億元，足以彌補每年約200億元之印花稅損失。基於輕稅簡政之稅改精神，避免重複課稅，並減輕交易成本，以促進經濟發展，廢止不合時宜之印花稅，可讓全民受惠，擬廢止「印花稅法」。是否有當？敬請公決。","ppg_url":"https://ppg.ly.gov.tw/ppg/bills/202110206980000/details"}