身障車只限2400cc以下免牌照稅
更新日期:2009/05/13 14:35
立法院初審通過,身心障礙人士車輛只限兩千四百cc以下免徵牌照稅,如果身心障礙者本人無法駕駛,必須由「他人」駕駛,「他人」也必須是「二等親以內、或者同一戶籍之內的親屬」;如果超過兩千四百cc,必須裝設電動輪椅、或者升降機等相關輔具工具才能免稅。(張雅惠報導)
身心障礙者用車目前免徵牌照稅,不過,這卻成了有錢人「假免稅,真逃稅」的管道,花小錢跟身心障礙者買人頭,不當享受租稅減免。
立法院財委會初審通過「使用牌照稅法」修正案,身心障礙人士使用的車輛,只有兩千四百cc以下才能免稅;如果身心障礙情況導致沒有駕駛執照,經過評估認定有他人陪伴的必要,只限二等親內的親屬或同一戶籍親屬所有,才能免稅,每人以一輛為限;不過,排氣量超過兩千四百cc,但有裝設相關的輔助工具,像是電動輪椅、或升降梯等,仍然可以免徵牌照稅。立委羅淑蕾說,目前身心障礙人士免稅車輛和身心障礙人口成長,顯然不合比例。
「去年身心障礙者人口增加只有百分之一點九,但車子用量增加百分之五點三一,三千CC到四千兩百CC增加九點二七,四千兩百CC以上增加七點六三,身心障礙使用雙B的車子增加十一點九一,甚至還有七千八百CC的勞斯萊斯,牌照稅是十五萬一千兩百元全部都免掉了」
財委會還一併調降罰金,沒有如期繳納牌照稅的納稅人,處一倍以下罰鍰,原本是罰一倍,不過,財委會附帶決議,到底要罰零點幾倍,級距怎麼訂?財委員會參與討論。
身障車只限2400cc以下免牌照稅
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