| IVOD_ID |
150946 |
| IVOD_URL |
https://ivod.ly.gov.tw/Play/Clip/1M/150946 |
| 日期 |
2024-04-10 |
| 會議資料.會議代碼 |
委員會-11-1-20-7 |
| 會議資料.會議代碼:str |
第11屆第1會期財政委員會第7次全體委員會議 |
| 會議資料.屆 |
11 |
| 會議資料.會期 |
1 |
| 會議資料.會次 |
7 |
| 會議資料.種類 |
委員會 |
| 會議資料.委員會代碼[0] |
20 |
| 會議資料.委員會代碼:str[0] |
財政委員會 |
| 會議資料.標題 |
第11屆第1會期財政委員會第7次全體委員會議 |
| 影片種類 |
Clip |
| 開始時間 |
2024-04-10T09:22:04+08:00 |
| 結束時間 |
2024-04-10T09:25:22+08:00 |
| 影片長度 |
00:03:18 |
| 支援功能[0] |
ai-transcript |
| video_url |
https://ivod-lyvod.cdn.hinet.net/vod_1/_definst_/mp4:1MClips/871d5246fb87948e0723b4bf02633fef41a30a144cce7a10f8ba9b0039caa7a609f5c66c4053d3005ea18f28b6918d91.mp4/playlist.m3u8 |
| 委員名稱 |
王正旭 |
| 委員發言時間 |
09:22:04 - 09:25:22 |
| 會議時間 |
2024-04-10T09:00:00+08:00 |
| 會議名稱 |
立法院第11屆第1會期財政委員會第7次全體委員會議（事由：一、審查「所得稅法」12案：
(一) 審查本院委員羅明才等23人擬具「所得稅法第十五條條文修正草案」案。
(二) 審查本院國民黨黨團、台灣民眾黨黨團、委員馬文君等16人、委員魯明哲等23人、委員謝龍介等20人、委員賴士葆等17人、委員賴士葆等18人、委員林德福等21人、委員楊瓊瓔等16人、委員賴士葆等28人、委員王正旭等17人分別擬具「所得稅法第十七條條文修正草案」等11案。【本院國民黨黨團、台灣民眾黨黨團、委員賴士葆等28人及委員王正旭等17人提案如經院會復議，則不予審查】
二、審查「加值型及非加值型營業稅法」4案：
(一) 行政院函請審議「加值型及非加值型營業稅法部分條文修正草案」案。
(二) 本院台灣民眾黨黨團、委員黃捷等17人、委員吳宗憲等18人分別擬具「加值型及非加值型營業稅法第八條條文修正草案」等3案。【本院委員黃捷等17人及委員吳宗憲等18人提案如經院會復議，則不予審查】
【11日下午2時止，4月10日及11日二天一次會，僅詢答】） |
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謝謝主席今天的緊急對2214案進行提案說明主席、各位委員、各位官員大家早定期的健康檢查是落實預防醫學不可或缺的一個重要途徑對於癌症等重大疾病透過及早發現及早治療原則的實踐將可更積極的守護國人的健康整體而言 |
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也能夠有效降低後續醫療的支出。健康檢查不僅是針對成人,對象也應該擴及兒童。面對我國高齡化以及少子化的現狀, |
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王善等全民健康檢查具有高度的必要性然而根據衛生福利部國民健康署在2017年國民健康訪問調查的結果顯示40歲到64歲的國人中35.5%過去3年從未做過健康檢查那65歲以上的國人 |
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高達52%在過去一年裡面從來未曾做過健康檢查民眾健康檢查率有待提升可能的因素當然很多其中包括可能請假不義等時間的因素此外 |
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建檢費用對於不少國人也確實是一筆負擔因此如何有效的提升國人建檢的意願至關重要財政部過去曾於民國90年頒布函式指出如健康檢查與後續治療具因果關係則可依所得稅法第十七條得申報為醫藥費並內舉扣除不過受限於需與治療具因果關係 |
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這前提以至於多數的減減費用無法列舉扣除。財政部針對各項支出是否納入扣除而定有相關評估原則,包含是否經常性支出或必要性支出,以及該支出是否具有實益等。 |
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那民眾健康檢查費用顯然符合必要性之原則同時也具備實質效益因此本次提出所得稅法第十七條條文修正草案新增支付健康檢查費用於 |
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公立醫院、全民健康保險特別醫療院所或經財政部認定其會計紀錄完備正確之醫院者每人每年扣除而以一萬元為限。包含未來政府政策規劃以及 |
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WHO永續發展目標均提出2030年將癌症死亡率減少三分之一提升國人的健檢意願落實預防醫學將有助於此目標之達成原此懇請各位委員支持本次所得稅法修正草案以上謝謝謝謝王振旭王委員 |
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接著請黃婕、黃委員說明提案要 |