{"billNo":"202110213890000","相關附件":[{"名稱":"關係文書PDF","網址":"https://ppg.ly.gov.tw/ppg/download/agenda1/02/pdf/11/05/10/LCEWA01_110510_00025.pdf"},{"名稱":"關係文書DOC","網址":"https://ppg.ly.gov.tw/ppg/download/agenda1/02/word/11/05/10/LCEWA01_110510_00025.doc"}],"議案流程":[{"日期":["2026-05-15","2026-05-19"],"狀態":"排入院會","會期":"11-05-10","院會/委員會":"院會"}],"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":"本院委員李坤城等19人","議案狀態":"排入院會","提案人":["李坤城","張雅琳","林楚茵","王美惠","鍾佳濱","賴惠員"],"連署人":["王正旭","王義川","沈伯洋","陳俊宇","徐富癸","陳瑩","郭昱晴","劉建國","陳冠廷","羅美玲","伍麗華Saidhai‧Tahovecahe","吳思瑤","黃捷"],"議案類別":"法律案","提案來源":"委員提案","屆期":11,"會期":5,"first_time":"2026-05-15","last_time":"2026-05-19","meet_id":"院會-11-5-10","laws":["01516"],"mtime":"2026-05-12T21:18:51+08:00","字號":"院總第20號委員提案第11021389號","提案編號":"20委11021389","案由":"本院委員李坤城、張雅琳、林楚茵、王美惠、鍾佳濱、賴惠員等19人，針對課徵印花稅之憑證為在我國境內書立之「銀錢收據」、「買賣動產契據」、「承攬契據」與「典賣、讓受及分割不動產契據」四種，然而外界對同一交易行為須核課印花稅及營業稅等稅目時有重複課稅疑慮、徵納雙方對於憑證是否構成課稅憑證及究屬何類課稅憑證時有爭議、印花稅採貼花或彙總申報完稅方式不易控管易生逃漏、主張合約於國外簽訂以規避稅負、印花稅稅源可跨縣市流動造成地方政府間爭稅情形等理由，及廢止印花稅可消除納稅義務人交易過程之干擾並降低交易成本，對於促進經濟成長有正面助益。其次，因新版《財劃法》，115年中央統籌分配稅款多釋出大約4,165億元給地方政府，印花稅法實無存在之必要，故依「中央法規標準法」第二十一條第二款規定，法規因情勢變遷，無繼續施行之必要者，擬廢止「印花稅法」。是否有當？敬請公決。","ppg_url":"https://ppg.ly.gov.tw/ppg/bills/202110213890000/details"}