{"finding_content":"審查行政院函請審議「國際機場園區發展條例第三十五條條文修正草案」案","sections":["討論事項","適用對象將「外國營利事業」修正為「營利事業在中華民國境內僅從事準備或輔助性質之活動者」；免稅行為將「儲存及簡易加工」修正為「採購、輸入、儲存或運送」，免稅範圍由「銷售國外100%全免、國內僅10%(總額)減免」，修正為「國內、外銷售100%均可全免」。","為保障原核准案件權益，針對107年底前核准案件保障適用至110年；108年(含)後核准案件適用新修正規定。","刪除「簡易加工」免稅優惠，惟原歸屬簡易加工之部分行為態樣(如貼標、包裝、區分級別等)因屬儲存、運送及交付作業之一環，將可認定屬儲存範疇而繼續享有免稅；內銷原限制僅10%(總額)免稅將放寬為100%免稅。"],"logs":[],"hit_agenda":{"page_end":38,"meet_id":"聯席會議-9-6-23,15-1","speakers":["林俊憲","葉宜津","趙正宇","鄭寶清","李昆澤","張宏陸","鄭天財 Sra Kacaw","洪宗熠","劉世芳","劉櫂豪","陳素月","李鴻鈞","蕭美琴","陳明文","吳琪銘","陳雪生","管碧玲","顏寬恒","蔣絜安","陳歐珀","黃國書"],"page_start":1,"meetingDate":["2018-12-27"],"gazette_id":"1081401","agenda_lcidc_ids":["1081401_00002"],"meet_name":"立法院第9屆第6會期交通、內政兩委員會第1次聯席會議紀錄","content":"審查行政院函請審議「國際機場園區發展條例第三十五條條文修正草案」案","agenda_id":"1081401_00001"}}