| IVOD_ID |
154198 |
| IVOD_URL |
https://ivod.ly.gov.tw/Play/Clip/1M/154198 |
| 日期 |
2024-06-26 |
| 會議資料.會議代碼 |
委員會-11-1-20-19 |
| 會議資料.會議代碼:str |
第11屆第1會期財政委員會第19次全體委員會議 |
| 會議資料.屆 |
11 |
| 會議資料.會期 |
1 |
| 會議資料.會次 |
19 |
| 會議資料.種類 |
委員會 |
| 會議資料.委員會代碼[0] |
20 |
| 會議資料.委員會代碼:str[0] |
財政委員會 |
| 會議資料.標題 |
第11屆第1會期財政委員會第19次全體委員會議 |
| 影片種類 |
Clip |
| 開始時間 |
2024-06-26T09:07:16+08:00 |
| 結束時間 |
2024-06-26T09:09:52+08:00 |
| 影片長度 |
00:02:36 |
| 支援功能[0] |
ai-transcript |
| video_url |
https://ivod-lyvod.cdn.hinet.net/vod_1/_definst_/mp4:1MClips/0ea7781078621bd12d1eb7f614e7efad08df44dd9bf560a28f090ddb9b7d6d697a6d1c5068171aab5ea18f28b6918d91.mp4/playlist.m3u8 |
| 委員名稱 |
顏寬恒 |
| 委員發言時間 |
09:07:16 - 09:09:52 |
| 會議時間 |
2024-06-26T09:00:00+08:00 |
| 會議名稱 |
立法院第11屆第1會期財政委員會第19次全體委員會議（事由：審查行政院函請審議、本院委員鄭天財Sra Kacaw等17人、委員顏寬恒等20人分別擬具「所得稅法部分條文修正草案」等3案。
【6月26日及27日二天一次會】） |
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主席、各位立席官員大家好本席還有徐宇峥委員等20人為了稅制的健全、完善租稅的公平所得稅法目前才 |
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寬恒制度,包括營利事業負責人、機關、團體及自然人為寬恒義務人。本席的版本徵定行政法人信託行為之受託人因管理處分信託財產給付屬寬恒範圍所得時應依規定寬恒稅款。為了確保 |
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稅務及扣繳意義的遵守維護國家稅收的完整性徵定行政法人給付該款規定應由扣繳因人依規定扣繳稅額藉此加強稅收管理增高 |
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稅務遵從度並減輕稅務機關的積財壓力另外破產財團的管理人作為破產財團的管理者負責管理破產財團的資產並支付相關債務應當承擔扣繳醫務人的角色為了確保在破產程序中涉及的款項支付同樣符合稅收法規的要求 |
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使扣繳醫務人醫務及責任更符合行政法上醫務之適則一致原則並配合扣繳醫務人及計政機關實務作業需要破產財團之管理人應為扣繳醫務人藉此才能有效配合計政機關的實務作業需要保障國家的稅收及時足額 |
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第92條當中的修正是為了配合實務作業需要,如果代扣稅款與連續國定假日時,增訂期間得延長之規定。最後,所得稅預限仍未繳納者,其滯納處罰方式是根據稅捐基準法第20條規定來處理,為稅捐基準法已於111年1月1日調整滯納金加徵率, |
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故所得稅法應應隨之調整以上說明好 謝謝顏寬恒委員的說明接著我們請財政部莊部長說明並回應委員提案的內容 |