終結婚姻懲罰稅最快明年適用:

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終結婚姻懲罰稅最快明年適用

Oct 16th 2013, 02:20

立法院財委會今天審查所得稅法第十五條修正草案，由於現行所得稅法第十五條對於夫妻非薪資所得不准分開計算，累進稅負較高，遭大法官宣告違憲，財政部配合提出修正草案，財政部長張盛和表示，最快明年五月申報綜合所得稅時即可適用。

張盛和說明，政院版所得稅法修正草案將新增納稅義務人或其配偶之各類所得分開計算稅額規定，基於考量稽徵成本、依從成本及修法範圍最小等面向，仍維持家戶申報制，分開計稅但須合併申報。初估稅收損一百五十億到一百七十億。如果立法院加速修法完成，最快明年五月申報時即可適用。張盛和說『如果修法快速通過，明訂生效日期就可以，技術上我們已在準備了。』（圖為資料照片）

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內容來源 : 中廣新聞網更新日期 : 2013/10/16 10:20

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