{"billNo":"202110209850000","相關附件":[{"網址":"https://ppg.ly.gov.tw/ppg/download/agenda1/02/pdf/11/05/08/LCEWA01_110508_00217.pdf","名稱":"關係文書PDF"},{"網址":"https://ppg.ly.gov.tw/ppg/download/agenda1/02/word/11/05/08/LCEWA01_110508_00217.doc","名稱":"關係文書DOC"}],"議案流程":[{"會期":"11-05-08","院會/委員會":"院會","狀態":"排入院會","日期":["2026-04-24","2026-04-28","2026-05-05"],"會議代碼":"院會-11-5-8"},{"會期":"11-05-08","院會/委員會":"院會","狀態":"逕付二讀(交付協商)","日期":["2026-04-24","2026-04-28","2026-05-05"],"會議代碼":"院會-11-5-8"}],"關連議案":[],"議案名稱":"「預算法增訂第八十一條之一條文草案」，請審議案。","提案單位/提案委員":"本院委員羅明才等17人","議案狀態":"排入院會","提案人":["羅明才","謝龍介","游顥"],"連署人":["李彥秀","盧縣一","林德福","黃仁","林思銘","鄭正鈐","陳雪生","徐巧芯","廖先翔","陳菁徽","林沛祥","翁曉玲","邱鎮軍","傅崐萁"],"議案類別":"法律案","提案來源":"委員提案","屆期":11,"會期":5,"first_time":"2026-04-24","last_time":"2026-05-05","meet_id":"院會-11-5-8","laws":["02301"],"mtime":"2026-04-24T21:18:03+08:00","字號":"院總第20號委員提案第11020985號","提案編號":"20委11020985","案由":"本院委員羅明才、謝龍介、游顥等17人，鑑於近年全國稅課收入實徵淨額多次顯著高於預算編列數，顯示實際經濟成長與稅收動能均優於預期。惟超徵稅收之運用，現行制度缺乏明確法定原則，易引發社會對財政紀律及分配正義之疑慮。稅收來源主要來自全民，當政府稅收顯著超出預期時，理應還稅於民，應建立制度化之回饋機制，使全民共享經濟成長成果，並強化政府財政之正當性與信賴基礎，爰擬具「預算法增訂第八十一條之一條文草案」，明定當政府稅課收入實徵淨額達預算編列數百分之一百一十以上時，應還稅於民，優先辦理普發現金，建立「還稅於民」之常態化制度，以提升民眾實質可支配所得，並緩解通膨壓力。是否有當？敬請公決。","說明":"本表(C)欄係以千元計算並四捨五入至億元，與帳面相減結果可能產生差異。","對照表":[{"law_id":"02301","law_name":"預算法","立法種類":"增訂條文","title":"預算法增訂第八十一條之一條文草案","rows":[{"說明":"本條新增。","增訂":"第八十一條之一　法定賦稅收入全年實徵淨額達當年度預算編列數百分之一百一十以上時，除依第七十三條規定辦理外，應優先辦理普發現金。"}]}],"ppg_url":"https://ppg.ly.gov.tw/ppg/bills/202110209850000/details"}