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udn股市快訊：提供台股與財經產業界的即時消息，幫助投資人掌握股市財經最新動態。 
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行政院通過「貨物稅條例」條文修正草案
Oct 17th 2013, 04:43

行政院會今天通過財政部擬具的「貨物稅條例」第2條、第23條、第33條修正草案，將函請立法院審議。

財政部指出，鑑於稽徵實務上常有查獲免稅貨物未經補稅非法流用案件，以免徵貨物稅的漁業動力用油流用案件為例，購買人或持有人非屬貨物稅條例第2條第1項規定的納稅義務人，除其具有「經營販賣應稅貨物之營利事業」身分，得依該條例第33條規定補稅處罰外，尚無補稅處罰規定的法源。

此外，對於拍賣或變賣尚未完稅的應稅貨物案件，其納稅義務人也缺乏規範，而有修正的必要，故擬具「貨物稅條例」部分條文修正草案。

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