| IVOD_ID |
15311 |
| IVOD_URL |
https://ivod.ly.gov.tw/Play/Full/1M/15311 |
| 日期 |
2023-11-27 |
| 會議資料.會議代碼 |
黨團協商-2023112489 |
| 會議資料.會議代碼:str |
立法院朝野黨團協商 |
| 會議資料.屆 |
10 |
| 會議資料.會期 |
8 |
| 會議資料.種類 |
黨團協商 |
| 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 |
立法院朝野黨團協商 |
| 影片種類 |
Full |
| 開始時間 |
2023-11-27T14:44:58+08:00 |
| 結束時間 |
2023-11-27T15:22:00+08:00 |
| 影片長度 |
00:37:02 |
| 支援功能[0] |
ai-transcript |
| video_url |
https://h264media01.ly.gov.tw:443/vod_1/_definst_/mp4:1M/b41997f390c3528e81e72998b98d03660d6d9b733d47b5db46d53a332764a53578240bcc74db22595ea18f28b6918d91.mp4/playlist.m3u8 |
| 會議時間 |
2023-11-27T15:00:00+08:00 |
| 會議名稱 |
立法院朝野黨團協商（事由：本院財政委員會報告併案審查委員黃國書等18人、委員羅明才等19人分別擬具「娛樂稅法第二條及第五條條文修正草案」、本院台灣民眾黨黨團、委員鍾佳濱等17人、委員高嘉瑜等19人、委員何欣純等18人、委員林楚茵等17人、委員羅致政等16人、委員何志偉等21人、委員陳素月等18人、委員陳秀寳等19人分別擬具「娛樂稅法第二條及第五條條文修正草案」、委員張廖萬堅等19人擬具「娛樂稅法第二條、第五條及第六條條文修正草案」案。） |
| 委員名稱 |
完整會議 |
| 委員發言時間 |
14:44:58 - 15:22:00 |
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各位與會的所有相關單位我們現在即將來召集研商娛樂稅法第二條、第五條及第六條條文修正草案我來說明一下這個的背景那是因為過去蘇部長也曾經在 |
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851.424 |
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兩年前的12月25號就是要過聖誕節之後那有答應本席那一次剛好我也是當召委那他當場允諾這個不合時宜的娛樂稅必須要調整要必須修改來照顧一下所有的打高爾夫球的選手 |
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876.054 |
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892.809 |
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高爾夫球現在也列為奧運項目從事運動的人口也上百萬之多年輕人也打球符合國家獎勵運動的目標跟方向另外還有一個就是文藝工作者 |
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894.53 |
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912.158 |
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當這些藝文表演在台上跳芭蕾舞說相聲的時候通通要被課稅所以造成在文化部的推動上讓年輕人參與舞台的一些工作造成了很大負面的影響 |
| transcript.whisperx[4].start |
913.078 |
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940.568 |
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沒有鼓勵就算了還有變相的娛樂稅來變相的剝奪打壓他們所以讓這些藝文工作者心裡很受傷另外還有一個就是有關藝文界還有是年輕界朋友大家最喜歡看電影的時候很多年輕人包括大學生或者是20幾歲、30歲工作的這些朋友也一直積極在反映說 |
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他們去看電影居然還被課娛樂稅這是相當不公平的所以我們也希望說今天這個討論當中可以廢除這個幾十年以來從來沒修正過的不合時宜的法案另外還有一個就是現在大家強調親子的娛樂活動 |
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965.749 |
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禮拜六禮拜天假日時候很多爸爸媽媽家庭都帶著小嬰兒、帶著小朋友去戶外的樂園、遊樂園結果到遊樂園去玩的時候才突然發現原來照顧家裡的活動出去 |
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在娛樂場的時候,樂園等等或是看海豚表演等等,居然還要被課稅所以我們希望說育教娛樂,我們應該鼓勵大家多多出去走一走不要一直看手機打電動,鼓勵健康的活動 |
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所以諸如此類希望今天的娛樂稅的修正可以讓剛剛上述所有的族群大家可以感覺到政府支持的美意那現在我來介紹一下今天與會的初列席的官員首先介紹財政部部長莊翠雲 莊部長財政部法制處處長翁培佑 |
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1036.938 |
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1060.615 |
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財政部副稅署署長宋秀琳行政院主計總處、公務預算處專門委員吳明修教育部體育署副署長黃瑞文教育部體育署運動設施署組長蔡文娟文化部藝術發展師專門委員賴士哲 |
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1065.212 |
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1089.259 |
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經濟部商業發展署副署長劉雅娟好 介紹一下我們與會來參與協商的鍾佳濱鍾委員掌聲要娛樂稅今天這個協商表不課稅我們也希望都一視同仁以後表演等等都不要課稅 |
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1112.365 |
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沒有簽到的補充介紹環境部環境保護師檢認跡證呂雅文另外一張有簽到法務部參事林豐文中委要先表示意見還是要先聽聽行政機關請部長先說明 |
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謝謝羅委員還有眾委員還有我們在座的其他同仁們那對於娛樂稅法這個部分呢上一次財委會這邊在羅昭偉的時候已經開過會那我們財政部在112年的8月10號再次邀請相關的部會跟地方政府來開會討論 |
| transcript.whisperx[13].start |
1140.098 |
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1146.701 |
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那這裡我們還是要先說明第一個根據財化法的規定娛樂稅是屬於地方稅那如果在縣如果在縣裡面收取的話在鄉鎮裡面就歸鄉鎮收取全部歸這個鄉鎮所有好這個是這個部分那我們在8月11號的時候開會的時候邀請各地方政府那各地方政府基本上的一個立場認為是仍然認為說娛樂稅不同意廢止認為這個娛樂稅對他們來說仍然是一個重要的一個裁員 |
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1168.429 |
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1182.245 |
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雖然金額不高但是究竟是屬於自主性的一個裁員這是第一個部分當然在項目的部分也許討論一下可以有一些項目也許可以不合時宜的部分也許可以做一些刪除 |
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1183.746 |
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1202.157 |
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最高稅率的徵收率的部分要不要做調整讓地方政府可以按照他們自己產業的一些需求給他們一定的一個授權的一些衡量的空間大概我們上次討論的初步大家的一些意見我們做這樣的以上報告 |
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1203.629 |
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1226.094 |
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好 謝謝那因為在財委會第一期會期14次的全體會議審查的時候提案主要訴求是下列的這個幾個重點就時過境遷、電影、戲劇、舞蹈、音樂演奏、體育競賽等已不再是奢侈活動 |
| transcript.whisperx[17].start |
1227.074 |
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1244.592 |
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不應列入娛樂稅的課稅課題所以最主要是有這個依據在那在當初所有的委員發言當中本席也徵詢過所有委員的意見 |
| transcript.whisperx[18].start |
1246.093 |
| transcript.whisperx[18].end |
1269.774 |
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沒有人反對廢除娛樂稅所以換言之就是大家都是主張贊成要修改娛樂稅那其中有幾個範圍不過剛剛本席所提到的這幾項包括電影等等等等這幾項還有體育競賽等等所有的委員都是一致認同這些應該要廢除娛樂稅 |
| transcript.whisperx[19].start |
1273.185 |
| transcript.whisperx[19].end |
1283.427 |
| transcript.whisperx[19].text |
這個是有提到過的這有這樣的一個基礎那接下來我們請教育部體育署黃副署長是不是來說明一下現在體育界的情況 |
| transcript.whisperx[20].start |
1292.222 |
| transcript.whisperx[20].end |
1304.313 |
| transcript.whisperx[20].text |
高爾夫球現在是不是國家支持的體育項目是不是奧運項目不曉得選手們以及教練們還有運動人員他們的想法跟看法是如何 |
| transcript.whisperx[21].start |
1308.905 |
| transcript.whisperx[21].end |
1326.375 |
| transcript.whisperx[21].text |
跟召委還有在座委員還有各位長官這邊做報告目前呢那個高爾夫的運動的確目前是已經列入奧運會跟亞運會的一個競賽正式的項目沒有錯我們的高爾夫的選手在最近幾次的包括2020的東京奧運會裡面我們那個潘正崇選手也獲得銅牌 |
| transcript.whisperx[22].start |
1332.838 |
| transcript.whisperx[22].end |
1352.223 |
| transcript.whisperx[22].text |
2022年最近一次的一個杭州亞運會,紅教養選手也是獲得銅牌所以目前其實高爾夫是政府這邊在大力推動的一個重點的一個發展項目這沒有錯部裡面這邊也支持高爾夫球場這個部分的一個整個的一個稅政的一個檢討 |
| transcript.whisperx[23].start |
1353.863 |
| transcript.whisperx[23].end |
1378.295 |
| transcript.whisperx[23].text |
然後我們這邊如果有這樣子的一個說服的檢討的話我們這邊同時也會要求高福球長這邊還是要善盡他的社會責任目前要配合我們政府這邊以及高福協會我們有很多的潛力跟優秀選手的一個培訓包括高中以下我們現在在推動的有很多的選手在那個各級學校這邊在積極在推動 |
| transcript.whisperx[24].start |
1379.655 |
| transcript.whisperx[24].end |
1402.291 |
| transcript.whisperx[24].text |
然後也包括如果球場這邊的話同時也要配合提供一些公益時段然後有一些高富的競賽跟訓練場地的一個免費使用不過基於整個政府的一個財政的一個收支考量這個部分我們還是會尊重財政機關這邊的一個整體評估做以上的報告是 那個部長你的立場是贊成繼續收娛樂稅還是要廢除娛樂稅 |
| transcript.whisperx[25].start |
1408.588 |
| transcript.whisperx[25].end |
1424.297 |
| transcript.whisperx[25].text |
這個部分我們是部裡面這邊是就是針對球場的部分排除在娛樂稅的一個課證的部分我們是支持的啦是支持的謝謝簡單講就是啊贊成高爾夫球廢除娛樂稅就是這麼簡單嘛對不對 |
| transcript.whisperx[26].start |
1426.778 |
| transcript.whisperx[26].end |
1450.14 |
| transcript.whisperx[26].text |
是喔好那有你剛有提到就是希望會主以後鼓勵這些球場來回饋來多多支持這些選手來輔導他們OK另外一個重點是配合對我知道齁好這是你們這個教育部體育署的看法跟立場接著請文化部因為這裡面有一些是包括電影 |
| transcript.whisperx[27].start |
1452.312 |
| transcript.whisperx[27].end |
1468.425 |
| transcript.whisperx[27].text |
戲劇、舞蹈、音樂演奏也要被課稅請教一下文化部你們這邊的想法是怎麼樣是,跟主席報告文化部這邊的立場是有關於娛樂稅法第二條 |
| transcript.whisperx[28].start |
1469.105 |
| transcript.whisperx[28].end |
1486.77 |
| transcript.whisperx[28].text |
第一項、第一款到第三款的這些課稅項目包含例如電影、職業性歌唱、舞蹈、戲劇、音樂、演奏等等都是本部長期希望能夠來扶植發展的核心文化內容因此我們是建議能夠刪除不予課稅這是本部的立場,謝謝 |
| transcript.whisperx[29].start |
1487.89 |
| transcript.whisperx[29].end |
1512.3 |
| transcript.whisperx[29].text |
好 謝謝文化部也跟教育部一樣剛剛藝術發展師也認為這是必須要輔導更是要協助的項目所以希望就不要課稅 不要課娛樂稅這兩個部分都已經清楚的表達了那接下來是不是與會的嘉賓鍾委員 |
| transcript.whisperx[30].start |
1516.266 |
| transcript.whisperx[30].end |
1542.454 |
| transcript.whisperx[30].text |
還有其他單位要報告嗎?請問還有其他單位嗎?最主要相關單位是這兩個環保署我們有邀請環保署環保署喔?環境部啦喔環境部,環境部有相關嗎?就是水土保持的部分喔好好,那請環境部請環境部的環保司呂雅文前任記證 |
| transcript.whisperx[31].start |
1546.031 |
| transcript.whisperx[31].end |
1572.7 |
| transcript.whisperx[31].text |
主席還有委員跟各部會的長官大家好對於今天的娛樂稅修正不管是高爾夫球場要不要收娛樂稅或者是文化的相關活動要不要收娛樂稅其實跟環境部的業務執掌沒有直接的相關所以我們其實是沒有特定的一個立場跟意見那我們原則上就尊重立法院審查的結果 謝謝好 謝謝那麼其他部會還有與會的單位有沒有人要再發言的 |
| transcript.whisperx[32].start |
1573.68 |
| transcript.whisperx[32].end |
1601.646 |
| transcript.whisperx[32].text |
好 如果沒有的話來 請我們教育部這邊也是政政大會這邊的整個的一個審議結果謝謝好 謝謝那請鍾佳濱 鍾委員好 我想這個娛樂稅的討論已經好幾十年了啦那因為在民國30年代所通過的宴席及娛樂稅在當時的社會風氣及政府的財政需要的情況之下以能夠從事相關活動的 |
| transcript.whisperx[33].start |
1603.307 |
| transcript.whisperx[33].end |
1626.759 |
| transcript.whisperx[33].text |
為課稅對象所制定的娛樂稅法而且將它的收入是納為地方政府支應它財政之所需從當時的時空背景是可以理解但是事過境遷我們來看一下這些年來不斷地對這個娛樂稅的討論那我們本席在過去的表達也是覺得娛樂稅應該介入一個通盤的檢討後可以把它拆分成幾個部分 |
| transcript.whisperx[34].start |
1627.579 |
| transcript.whisperx[34].end |
1653.211 |
| transcript.whisperx[34].text |
比如說屬於奢侈的投機的活動那就是併入到營業稅法或另外去訂定奢侈稅比如說像我們的價值型及非價值型營業稅法還有特種飲食業之營業稅率像夜總會啦、酒家啦它都有訂的比較高的營業稅那這個時候事實上就可以把娛樂稅當中一到六款當中這個部分就可以去吸納 |
| transcript.whisperx[35].start |
1656.293 |
| transcript.whisperx[35].end |
1670.204 |
| transcript.whisperx[35].text |
有些是屬於每個委員,多數的委員都認為這種文化藝術或活動,像電影、藝文活動或競技比賽,已經不具備當年時空背景所說的,是由特定高手的人所從事的消費活動 |
| transcript.whisperx[36].start |
1670.985 |
| transcript.whisperx[36].end |
1685.794 |
| transcript.whisperx[36].text |
所以這個應該要把它排除那至於說還有會覺得可以保留的部分像夜總會表演、舞廳或舞場或是現在的電子遊樂場其實說電子遊樂場到底怎麼看呢我們現在不是常常說電競幫台灣在國際上爭光發熱嗎可是實務上 |
| transcript.whisperx[37].start |
1692.039 |
| transcript.whisperx[37].end |
1706.895 |
| transcript.whisperx[37].text |
實務上我們知道很多的電子遊戲場又不完全是所謂的培養電競選手的地方它甚至具有其他的一個休閒或者其他的目的所以從這樣幾個地方看來還包括了高爾夫的球場 |
| transcript.whisperx[38].start |
1709.238 |
| transcript.whisperx[38].end |
1732.85 |
| transcript.whisperx[38].text |
那我們知道在這個特種貨物及勞務稅條例當中呢它這裡面呢也是可以針對目前高爾夫他這個事業在經營的過程當中也可以透過這樣的相關法律趨於課徵所以整體來講到底娛樂稅有沒有存在的必要又或者是補充一點像娛樂設施娛樂設施非常籠統啊本席過去在資訊論社也說啊 |
| transcript.whisperx[39].start |
1733.49 |
| transcript.whisperx[39].end |
1752.43 |
| transcript.whisperx[39].text |
路邊的我們那個7-11外面排的那個搖搖碼、娃娃機小朋友投個十塊錢銅板阿公阿嬤讓小孩在那邊玩那個也要科娛樂稅這個說起來這個是非常的荒謬但是我們考量到說娛樂稅過去財政部要考量到說娛樂稅是地方稅的收入 |
| transcript.whisperx[40].start |
1753.03 |
| transcript.whisperx[40].end |
1778.844 |
| transcript.whisperx[40].text |
那由中央這邊來廢止是否恰當過去一直把這樣的責任交給地方政府去表態可是地方政府除了說拒絕廢除之外他們對於自己應該擔起責任來去審查制定的稅率就在第六條當中地方政府應該自己去調整稅率那地方政府也通常有沒有負責的去針對這些項目本來地方 娛樂稅法第六條本來地方政府就規定稅率 |
| transcript.whisperx[41].start |
1780.049 |
| transcript.whisperx[41].end |
1799.762 |
| transcript.whisperx[41].text |
那目前如果我們覺得這些不合時宜的縱使在母海沒有廢止之前地方政府都會透過條低、條降讓它實質等於這些行為就已經不剋稅了嘛比如說書啦、電影啦、藝文活動啦電影院賣的電影票要剋娛樂稅誰拿去?地方政府拿去啊稅率你可不可以調?可以啊,可以調到很低很低啊 |
| transcript.whisperx[42].start |
1800.362 |
| transcript.whisperx[42].end |
1820.328 |
| transcript.whisperx[42].text |
那地方政府有調到幾乎不用的情況嗎所以這個地方非常的矛盾所以本席這邊是建議綜合我看到的各位的版本大概有認為電影、藝術文、藝文活動、競技類這些的應該是移除在已經完全沒有必要存在在現行的娛樂推翻不想,娛樂會就算不廢 |
| transcript.whisperx[43].start |
1821.388 |
| transcript.whisperx[43].end |
1837.305 |
| transcript.whisperx[43].text |
要修的話那這幾個項目應該都要排除那你說夜總會表演五場或五廳這個具有一種價值目的取向的現在老實說除了綜藝節目有什麼夜總會的名稱之外我也沒有去過什麼夜總會我也不知道夜總會在哪裡要怎麼去 |
| transcript.whisperx[44].start |
1838.286 |
| transcript.whisperx[44].end |
1863.167 |
| transcript.whisperx[44].text |
那這個根本不合時宜的東西那這個東西是不是要保留那我是覺得可以送到我們更廣泛的一個去做協商那至於告夫球的部分告夫的部分我看各位委員有的要保留有的沒有保留所以我就覺得既然有不同的版本的意見是不是可以整體的送到我們宋家政黨協商的方式去處理以上 |
| transcript.whisperx[45].start |
1864.761 |
| transcript.whisperx[45].end |
1892.265 |
| transcript.whisperx[45].text |
好 謝謝總委員那其實已經討論過很久了十幾年的時間今天就是重要的協商今天好了以後直接送院會就可以進步二讀所以今天有特別院會那邊有交付今天來協商那我來請教一下就是贊成葉總會表演排除在娛樂稅之外的有沒有 |
| transcript.whisperx[46].start |
1893.646 |
| transcript.whisperx[46].end |
1910.522 |
| transcript.whisperx[46].text |
沒有齁 好 那葉總會表演這保留那 第二個 歌廳後舞場的部分贊成排除在娛樂稅之外的 有沒有沒有 好 所以這個就是繼續保留那關於剛剛所講的這幾項 有關 |
| transcript.whisperx[47].start |
1918.42 |
| transcript.whisperx[47].end |
1943.216 |
| transcript.whisperx[47].text |
電影的部分、戲劇的部分、舞蹈的部分、音樂演奏的部分、體育競賽的這個部分,戰不戰成就是這個排除在娛樂稅之外主席,因為您剛剛講的這個項目不同的黨團的不同的版本有不同的排列組合那今天我在這裡我是代表民進黨團,那我們黨團裡面又有 |
| transcript.whisperx[48].start |
1944.677 |
| transcript.whisperx[48].end |
1971.778 |
| transcript.whisperx[48].text |
有不同的版本也有不同的排列組合那我這樣很難回答我說如果贊成排除那另外那些不排除的版本我怎麼交代不贊成排除那贊成排除我怎麼交代所以我是覺得這個法案好像不能夠切割這樣一個一個來問因為畢竟今天在場還有其他黨團的在場不在是不是我們可以說今天我們就交由院長來召集協商這樣啦 其實沒有意見的他們都沒來了啦 |
| transcript.whisperx[49].start |
1972.904 |
| transcript.whisperx[49].end |
2001.443 |
| transcript.whisperx[49].text |
其實大家就是比較關心的可能是針對他比較覺得有一些必須講的才會來啦所以其實其他部分的委員大家也都或多或少有去協調過了他們也都是贊成要這個部分要廢除娛樂稅所以他們就說有一些就說那就看看怎麼進行就進行下去還是你要問一下黨團的意見 |
| transcript.whisperx[50].start |
2005.385 |
| transcript.whisperx[50].end |
2025.733 |
| transcript.whisperx[50].text |
我今天代表黨團來,但是黨團的委員有不同的版本,所以我是覺得是不是宋教育院長協商的時候我們請,因為我大概區分成幾類,兩三類的委員的版本,那我自己也是其中一類,那我只幫我這一類講話,有示我今天在參與這一次的協商的一個立場,是為我們宋教育院長來召集 |
| transcript.whisperx[51].start |
2026.991 |
| transcript.whisperx[51].end |
2042.362 |
| transcript.whisperx[51].text |
好 謝謝鍾嘉瑜、鍾委員其實鍾委員他有提案然後本席也有提案我提案也是大概19個人都連署那大家的看法也都差不多一致那我再補充一下 |
| transcript.whisperx[52].start |
2043.183 |
| transcript.whisperx[52].end |
2068.869 |
| transcript.whisperx[52].text |
其實娛樂稅每一年就是大概15億8啦大概16億左右啦剛剛有講到這個地方政府的問題其實就少多少中央就補多少更何況我們每一年中央補助地方的統籌分配稅款那個金額是不是可以請部長講一下 |
| transcript.whisperx[53].start |
2069.502 |
| transcript.whisperx[53].end |
2086.024 |
| transcript.whisperx[53].text |
那個金額是大很多如果不配合了以後統籌分配稅款你就不要給他就好了看他是要這一條小條的16億還是要那個大條的幾千億請問部長那個統籌分配稅款一年有多少 |
| transcript.whisperx[54].start |
2086.925 |
| transcript.whisperx[54].end |
2112.868 |
| transcript.whisperx[54].text |
聽說今天又多了好幾百億對中央統籌分配稅款其實它是有一定的那個怎麼樣撥進去然後怎麼樣去分配有一定的公式倒不能用這個娛樂稅說他不同意廢除或刪除某個項目就不給他中央統籌分配稅款這是不可以這是兩件事那這個因為是地方稅如果我們這裡說有些項目拿掉不給他那這個部分我們必須要他 |
| transcript.whisperx[55].start |
2113.462 |
| transcript.whisperx[55].end |
2132.692 |
| transcript.whisperx[55].text |
我們要補助他,我想這個是要特別說明的那一年有多少統籌分配稅款?統籌分配稅款看當年度的一個稅收的一個情形這金額我因為手邊沒有,可能適合再提供給委員那署長知道齁,一年大概多少馬上國會聯絡人聯絡一下 |
| transcript.whisperx[56].start |
2136.004 |
| transcript.whisperx[56].end |
2160.166 |
| transcript.whisperx[56].text |
好,其實這個跟其他的這個金額比起來是九牛一毛是非常小的比例那如果我們常講的清稅減政這個是在關鍵時刻其實早晚都要修的啦這個其實這個娛樂稅討論很久很久的時間那我想這個 |
| transcript.whisperx[57].start |
2162.148 |
| transcript.whisperx[57].end |
2178.041 |
| transcript.whisperx[57].text |
大家剛剛的發言當中全部都是贊成的立場為主所以我們請財政部應該要勇敢的面對然後這個不合時宜的事情 |
| transcript.whisperx[58].start |
2180.143 |
| transcript.whisperx[58].end |
2199.356 |
| transcript.whisperx[58].text |
剛剛這個已經不再追溯了這個已經講了又講了好 那既然我們還有一點時間也請財政部這邊可以積極去運作來統合一下我就把這個時間保留送院會協商請院長再來協商一下有沒有意見 |
| transcript.whisperx[59].start |
2202.015 |
| transcript.whisperx[59].end |
2207.039 |
| transcript.whisperx[59].text |
今天的協商到此為止,散會謝謝大家不過往前進喔 |
| transcript.whisperx[60].start |
2229.275 |
| transcript.whisperx[60].end |
2235.401 |
| transcript.whisperx[60].text |
謝謝啦 因為裡面是第一個版本因為體育署也是有他的要表達謝謝 |
| transcript.whisperx[61].start |
2253.411 |
| transcript.whisperx[61].end |
2253.431 |
| transcript.whisperx[61].text |
暫停會議 |