教扣額修正案 擬增排富條款 - 所得稅

By Eartha
at 2006-12-23T09:15
at 2006-12-23T09:15
Table of Contents
【聯合報/記者賴昭穎/台北報導】 2006.12.23 03:01 am
財政部長何志欽昨天說,財政部研擬透過朝野協商,修改教育學費特別扣除額適用範圍,
例如新增「排富條款」、取消學齡前三年幼兒學費也可適用等,只保留「每戶」改成「每
人」兩萬五千元。
另外,有財政學者建議把軍教人員薪資所得恢復課綜所稅和教扣額修正案綁在一起,以盡
速完成立法,何志欽說,這可考慮,財政部目標是本會期希望立法院能審查完成軍教恢復
課稅。
立法院財委會上周初審通過所得稅法修正案,將教育學費特別扣除額從每戶上限兩萬五千
元,改成每人上限兩萬五千元,並把適用對象放寬到學齡前三年的兒童。行政院已決定透
過民進黨立院黨團,在二讀前先朝野協商。
財部估計,如果法案照初審版本通過,一年稅收損失約四十四億元。
何志欽說,財政部希望有限制修正一讀通過的教育學費扣除額,例如增訂「排富條款」,
對一定所得額以上的納稅人限制適用;對於「學齡前三年幼兒學費也可適用」條款,則希
望限縮時間,或是取消。
【2006/12/23 聯合報】@ http://udn.com/
http://udn.com/NEWS/NATIONAL/NAT5/3659274.shtml
--
財政部長何志欽昨天說,財政部研擬透過朝野協商,修改教育學費特別扣除額適用範圍,
例如新增「排富條款」、取消學齡前三年幼兒學費也可適用等,只保留「每戶」改成「每
人」兩萬五千元。
另外,有財政學者建議把軍教人員薪資所得恢復課綜所稅和教扣額修正案綁在一起,以盡
速完成立法,何志欽說,這可考慮,財政部目標是本會期希望立法院能審查完成軍教恢復
課稅。
立法院財委會上周初審通過所得稅法修正案,將教育學費特別扣除額從每戶上限兩萬五千
元,改成每人上限兩萬五千元,並把適用對象放寬到學齡前三年的兒童。行政院已決定透
過民進黨立院黨團,在二讀前先朝野協商。
財部估計,如果法案照初審版本通過,一年稅收損失約四十四億元。
何志欽說,財政部希望有限制修正一讀通過的教育學費扣除額,例如增訂「排富條款」,
對一定所得額以上的納稅人限制適用;對於「學齡前三年幼兒學費也可適用」條款,則希
望限縮時間,或是取消。
【2006/12/23 聯合報】@ http://udn.com/
http://udn.com/NEWS/NATIONAL/NAT5/3659274.shtml
--
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