{"finding_content":"併案審查(一)委員張廖萬堅等21人擬具「公立學校教職員退休資遣撫卹條例第八條條文修正草\n案」及(二)委員費鴻泰等25人擬具「公立學校教職員退休資遣撫卹條例第八條條文修正草案」案","sections":["討論事項","公立學校教職員在職時按月繳付之退撫基金費用，係依所得稅法第14條規定，計入薪資所得課稅；至退離後所領取由退撫基金支給之退撫給與，則依公務人員退休撫卹基金管理條例第9條規定，免納所得稅。即繳付時課稅，領取時全額免稅。軍職人員與公務人員，在職時按月繳之退撫基金費用，亦計入薪資所得課稅。","至於勞工在每月工資6%範圍內自願提繳之退休金，依所得稅法第14條規定，不計入提繳年度薪資收入課稅，主要目的是為鼓勵勞工自願提繳退休金，以保障勞工退休生活。勞工退休後所領取退休金，則為定額免稅即提繳時免稅，領取時定額免稅。","私立學校教職員部分，依學校法人及其所屬私立學校教職員退休撫卹離職資遣條例第8條及第9條規定，教職員按月撥繳之35%退撫儲金，及教職員增額提撥退撫儲金，其金額未逾上開35%撥繳額度內者，均不計入提撥年度薪資所得課稅，退休所得部分屬提繳時免稅，領取時定額免稅。"],"logs":[],"hit_agenda":{"page_end":432,"meet_id":"聯席會議-10-2-36,22-1","speakers":["李貴敏","張廖萬堅","費鴻泰","李德維","吳玉琴","劉世芳","鄭運鵬","吳怡玎","鍾佳濱","賴香伶","伍麗華Saidhai‧Tahovecahe","鄭麗文","林宜瑾","萬美玲","吳思瑤","周春米","林為洲","游毓蘭","林奕華","高虹安","黃國書","鄭正鈐","蔡易餘","陳椒華","范雲","陳秀寳","廖婉汝","賴品妤"],"page_start":363,"meetingDate":["2020-12-02"],"gazette_id":"10910101","agenda_lcidc_ids":["10910101_00006"],"meet_name":"立法院第10屆第2會期司法及法制、教育及文化兩委員會第1次聯席會議紀錄","content":"併案審查(一)委員張廖萬堅等21人擬具「公立學校教職員退休資遣撫卹條例第八條條文修正草\n案」及(二)委員費鴻泰等25人擬具「公立學校教職員退休資遣撫卹條例第八條條文修正草案」案","agenda_id":"10910101_00005"}}