{"billNo":"202110210200000","相關附件":[{"名稱":"關係文書PDF","網址":"https://ppg.ly.gov.tw/ppg/download/agenda1/02/pdf/11/05/09/LCEWA01_110509_00043.pdf"},{"名稱":"關係文書DOC","網址":"https://ppg.ly.gov.tw/ppg/download/agenda1/02/word/11/05/09/LCEWA01_110509_00043.doc"}],"議案流程":[{"日期":["2026-05-08","2026-05-12"],"狀態":"排入院會","會期":"11-05-09","院會/委員會":"院會"}],"關連議案":[],"議案名稱":"「所得稅法第四條條文修正草案」，請審議案。","提案單位/提案委員":"本院委員伍麗華Saidhai Tahovecahe等21人","議案狀態":"排入院會","提案人":["伍麗華Saidhai‧Tahovecahe","黃捷","陳素月"],"連署人":["陳瑩","邱志偉","王美惠","陳俊宇","王正旭","王義川","陳亭妃","沈伯洋","許智傑","郭昱晴","張雅琳","徐富癸","王世堅","李坤城","鍾佳濱","何欣純","吳沛憶","羅美玲"],"議案類別":"法律案","提案來源":"委員提案","屆期":11,"會期":5,"first_time":"2026-05-08","last_time":"2026-05-12","meet_id":"院會-11-5-9","laws":["01513"],"mtime":"2026-05-06T00:23:04+08:00","字號":"院總第20號委員提案第11021020號","提案編號":"20委11021020","案由":"本院委員伍麗華Saidhai Tahovecahe、黃捷、陳素月等21人，有鑑於我國目前各公、私醫療（事）機構醫護人力極度吃緊，且我國面臨超高齡社會對於醫療照護需求孔急，惟各級醫院卻遭遇臨床醫事人員留才不易之窘境。衛生福利部目前雖鼓勵推動如：「三班護病比」期以規範了白班、小夜、大夜三班護理師所能照護病患數量的上限，以保障護理師的工作負擔不會超量，然而各級醫院之護理師留任問題依舊險峻！另且，部分科別之醫師，如：年長資深醫師卻仍在急診、麻醉等高強度科別拚命值班、手術及巡病房，過勞及猝死情形時有所聞，惟其報酬所得或申報繳付個人綜合所得稅部分，我國醫事人員卻仍須繳納高額稅賦。爰針對其等醫事人員應參酌國外作法，針對該等人員之補助、津貼或獎勵金部分予以免稅優待，以提高臨床醫護人員之留任誘因，爰擬具「所得稅法第四條條文修正草案」。是否有當？敬請公決。","ppg_url":"https://ppg.ly.gov.tw/ppg/bills/202110210200000/details"}