{"billNo":"202110214630000","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_00194.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_00194.doc"}],"議案流程":[{"日期":["2026-05-15","2026-05-19","2026-05-20"],"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":"本院台灣民眾黨黨團","議案狀態":"排入院會","提案人":["台灣民眾黨立法院黨團","劉書彬","陳清龍","王安祥","邱慧洳"],"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":"2026-05-20","meet_id":"院會-11-5-10","laws":["01516"],"mtime":"2026-05-15T15:26:02+08:00","字號":"院總第20號委員提案第11021463號","提案編號":"20委11021463","案由":"本院台灣民眾黨黨團，有鑑於印花稅課徵性質類似加值型營業稅，造成重複課稅，及印花稅法對承攬契據、銀錢收據之標準認定模糊，稽徵常現爭議，擬廢止「印花稅法」。是否有當？敬請公決。","說明":"印花稅屬十七世紀遺留之古老稅制，於早期課稅資料匱乏時代雖有其功能，然隨現代經濟數位化與稅法技術成熟，採憑證課徵之印花稅已顯不合時宜。其課徵性質與加值型營業稅重疊，不僅造成重複課稅之疑慮，更實質增加企業交易成本，阻礙產業競爭力。此外，印花稅法對承攬契據與銀錢收據之認定標準模糊，稽徵實務爭議頻仍、查核程序擾民，行政院財政改革委員會民國九十一年即提出廢止建議，實有儘速修法之必要。","ppg_url":"https://ppg.ly.gov.tw/ppg/bills/202110214630000/details"}