公務員每月繳付退撫基金費用免稅 預計明 - 考試
By Damian
at 2021-02-19T22:30
at 2021-02-19T22:30
Table of Contents
https://udn.com/news/story/7243/5258868
公務員每月繳付退撫基金費用免稅 預計明年起實施
110-02-18 聯合報 / 記者徐偉真╱臺北即時報導
考試院今天表示,今日院會通過公務人員退休資遣撫卹法及政務人員退職撫卹條例部分條文修正草案,公務人員按月繳付的退撫基金費用,不用計入繳付年度薪資收入課稅,預訂自明年一月一日起實施。
考試院表示,今天通過公務人員退撫法及政務人員退撫條例部分條文修正草案,以符合司法院釋字第七八二號解釋的意旨,使軍公教與勞工及私校教職員在職提繳退撫金的課稅規定一致。
考試院表示,公務人員退撫法修正重點包括公務人員退休後所領月退休金、遺族所領月撫卹金或遺屬年金給付金額,於消費者物價指數累計成長率達正、負百分之五時,應予調整,調整比率由考試院會同行政院考量國家經濟環境、政府財政與退撫基金準備率定之;或至少每四年應予檢討。
另外,配合司法院釋字第七八二號解釋宣告「再任私立學校職務應停發月退休金規定」違反平等原則,應自2019年8月23日解釋公布日失效,因此刪除該款規定,並溯自2019年8月23日施行。
考試院表示,至於政務人員退撫條例,有關增訂政務人員自提離職儲金不併入薪資課稅,以及溯自一〇八年八月廿三日刪除再任私校停發月退職酬勞金等規定,都是和公務人員作一致性處理。此外,因政務人員採離職儲金制,故無公務人員退撫法有關依物價指數累計成長率調整月退休金的規定;而部分政務人員依原規定支(兼)領月退職酬勞金,其金額的調整,依政務人員退撫條例現行規定,是和公務人員月退休金調整方式及比率一致,因此也無須另作修正。
考試院表示,現行軍公教人員在職撥繳的退撫費用及退撫給與的課稅是採「繳稅在前,免稅在後」,因應這次公務人員退撫法的修正,將課稅機制改為「免稅在前,繳稅在後」,對於已退休及現職公務人員繳付的退撫基金費用,已依原規定課稅的年資,仍應保障該年資所計得退撫給與金額全部免稅的權益,所以將另配合修正公務人員退休撫卹基金管理條例相關規定,以為準據。
考試院表示,公務人員退撫法修正草案將在近日函請立院審議,政務人員退撫條例則是函請行政院會銜送立院審議。
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考試院有做事了好高興喔,這繳稅在前免稅在後,改成免稅在前繳稅在後的差別到底有什麼不同?是在玩文字遊戲,其實還是要繳稅?
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