| IVOD_ID |
158364 |
| IVOD_URL |
https://ivod.ly.gov.tw/Play/Clip/1M/158364 |
| 日期 |
2024-12-23 |
| 會議資料.會議代碼 |
委員會-11-2-20-12 |
| 會議資料.會議代碼:str |
第11屆第2會期財政委員會第12次全體委員會議 |
| 會議資料.屆 |
11 |
| 會議資料.會期 |
2 |
| 會議資料.會次 |
12 |
| 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2會期財政委員會第12次全體委員會議 |
| 影片種類 |
Clip |
| 開始時間 |
2024-12-23T10:23:29+08:00 |
| 結束時間 |
2024-12-23T10:35:15+08:00 |
| 影片長度 |
00:11:46 |
| 支援功能[0] |
ai-transcript |
| video_url |
https://ivod-lyvod.cdn.hinet.net/vod_1/_definst_/mp4:1MClips/22e1e1eefcdc7a98e8a6ddd15b1ef602c24503a7538def0615d69c0b6ad2f3db0fa7b4ad55c841625ea18f28b6918d91.mp4/playlist.m3u8 |
| 委員名稱 |
顏寬恒 |
| 委員發言時間 |
10:23:29 - 10:35:15 |
| 會議時間 |
2024-12-23T09:00:00+08:00 |
| 會議名稱 |
立法院第11屆第2會期財政委員會第12次全體委員會議（事由：邀請財政部莊部長翠雲、金融監督管理委員會彭主任委員金隆就「兆豐金控及臺灣證券交易所投資之台北金融大樓股份有限公司2024年營運成效、2025年度經營計畫與展望、暨跨年晚會煙火表演規劃」進行專題報告，並備質詢。） |
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主席各位律師觀眾大家早主席有請財政部阮次長好請阮次長委員早次長早次長 |
| transcript.whisperx[1].start |
19.756 |
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本來要請教部長,因為部長請假那這個與各國簽署利免雙重課稅協定ADTA是政府這個重要的政策目標那ADTA主要是要消除跨國企業在兩國之間重複課稅的問題 |
| transcript.whisperx[2].start |
43.198 |
| transcript.whisperx[2].end |
66.293 |
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為了跨境投資者提供更具吸引力的一個稅務環境我方已經派員赴美國華府進行過一輪的實體諮商未來將積極地推動洽簽臺美避免雙重課稅協定儘管雙方在技術細節還有政策原則上已經取得進展 |
| transcript.whisperx[3].start |
68.334 |
| transcript.whisperx[3].end |
95.268 |
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目前ADTA仍然停留在美國參議院等待立法程序完成通過這使得這個協定最後落實也會面臨挑戰所以我要請教市長說明一下這個相關的進度那包含我國跟美方在ADTA是不是已經針對主要分歧點達成共識那第二個就是川普政府在執政之後對ADTA的態度 |
| transcript.whisperx[4].start |
95.708 |
| transcript.whisperx[4].end |
97.369 |
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會不會影響我們ADTA的一個推動? |
| transcript.whisperx[5].start |
108.543 |
| transcript.whisperx[5].end |
136.101 |
| transcript.whisperx[5].text |
跟委員報告謝謝委員的垂詢那目前就是臺美之間的諸位協定我們一直都跟美方保持密切的聯繫包括財政部跟國會部門都有那特別是國會部門已經提出相關的一些法案只是呢它因為涉及到國內法的一些正義的問題所以一直在那邊沒辦法通過沒辦法通過那但是呢 |
| transcript.whisperx[6].start |
137.581 |
| transcript.whisperx[6].end |
150.027 |
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這個要洽簽臺美租稅協定是在美方來講他們是跨黨派的支持所以因為租稅協定的簽署可以加強雙邊的經貿往來而且可以促進投資 |
| transcript.whisperx[7].start |
155.649 |
| transcript.whisperx[7].end |
155.849 |
| transcript.whisperx[7].text |
川普1月22日就職 |
| transcript.whisperx[8].start |
176.089 |
| transcript.whisperx[8].end |
203.359 |
| transcript.whisperx[8].text |
那上台之後會不會對於這些我們ADTA的推動有沒有一些改變?我就覺得因為他還沒上任嘛還沒上任他的政策到底怎麼樣可能還在觀察但是我是跟委員報告就是作為協定他的功能就是促進就是避免雙重課稅嘛降低這個投資成本而且可以促進投資跟經貿往來嘛所以這個是跟川普總統他的主張是一致的 |
| transcript.whisperx[9].start |
203.979 |
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228.539 |
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所以我認為未來應該是我們是選擇過關所以就是為了要提升我國的國際競爭力還有一個複稅的環境包括很多台商都關心因為財政部這邊能夠希望說繼續努力完成現階段的一個挑戰跟美方的溝通一定要再加強盡早完成協定的一個立法程序那我國的企業跟外資 |
| transcript.whisperx[10].start |
230.154 |
| transcript.whisperx[10].end |
244.329 |
| transcript.whisperx[10].text |
我們國內的企業還有外資提供更友善的一個稅務環境我們會盡量努力那再請教就是2023年12月12日宣布這個修正小規模營業人營業稅的起徵點 |
| transcript.whisperx[11].start |
246.852 |
| transcript.whisperx[11].end |
252.638 |
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那從明年的1月1號開始買賣業等銷售貨物業的一個起徵點從每月銷售額8萬元調高到10萬元那裝潢業等銷售勞務業起徵點從4萬調高到5萬那 |
| transcript.whisperx[12].start |
268.711 |
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292.077 |
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這項預計可以使大概12萬家的小規模營業人受惠減稅利益達10.68億這是自從2007年以來首次調整起徵點反應物價上漲的經濟現實本次調整是否能夠充分的紓解小規模營業人的稅務負擔能夠達到政策目標這是我第一個問題 |
| transcript.whisperx[13].start |
294.717 |
| transcript.whisperx[13].end |
310.846 |
| transcript.whisperx[13].text |
再請教市長就是說這一次起徵點的調高幅度是參酌2007到今年的我們消費者CPI指數上漲25%來進行調整那這一次的調幅是不是足以反映這17年來物價跟經濟環境的變遷這是第一個問題 |
| transcript.whisperx[14].start |
315.727 |
| transcript.whisperx[14].end |
325.074 |
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財政部表示,調高起徵點後可減輕小規模營業人的尊重成本及基金機關的基金成本 |
| transcript.whisperx[15].start |
327.247 |
| transcript.whisperx[15].end |
349.995 |
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請市長具體說明說這一次的政策對於我們剛剛提到的這些成本是否有除了調高之外起徵點調高之外是否有長遠的計畫2007到2024經過這麼多年才做這樣起徵點的一個調整那起徵點調整之後稅務的改稅務的改革是不是到這邊就停下來有沒有中期長期的計畫請市長說 |
| transcript.whisperx[16].start |
351.676 |
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366.923 |
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跟委員報告,剛才委員也都針對這整個過程都有充分的說明那感謝委員在這方面都有充分的掌握那事實上這個有關這個營業稅的課徵的確跟物價有充分的關聯 |
| transcript.whisperx[17].start |
369.904 |
| transcript.whisperx[17].end |
392.685 |
| transcript.whisperx[17].text |
所以我們這一次才是參考我們這幾年來的物價上漲情況把這個貨物的銷售貨物的這個提升點由8萬提升到10萬那麼銷售老物呢那麼就由4萬調升到5萬那從明年1月1號開始施行那剛才講也是受益大概12萬家左右這個都有 |
| transcript.whisperx[18].start |
394.426 |
| transcript.whisperx[18].end |
407.362 |
| transcript.whisperx[18].text |
那將來我在想既然這個有關起徵點它是跟我們物價是密切相關的所以我們未來我們會這個試實際的營業的狀況來做還有包括這個物價上漲的狀況來做混動的檢討 |
| transcript.whisperx[19].start |
412.768 |
| transcript.whisperx[19].end |
431.886 |
| transcript.whisperx[19].text |
市長,請教說除了這一次嘛,我們期增點提高了嘛,對不對?那我們什麼時候會看到更具體的、更長期的一個稅制改革,還有確保這些稅收公平與效率的提升的一個重要政策嘛?所以現在期增點已經提升了,後面要做什麼? |
| transcript.whisperx[20].start |
433.588 |
| transcript.whisperx[20].end |
451.923 |
| transcript.whisperx[20].text |
我也是覺得這樣因為這17年我們的物價跟這個經濟環境的一個巨大變化你也知道你也知道大家都很清楚那它的實效性跟適應性那我們調高起徵點之後這12萬家這個12萬家小規模的營業人受惠那其他的呢 |
| transcript.whisperx[21].start |
453.043 |
| transcript.whisperx[21].end |
475.173 |
| transcript.whisperx[21].text |
其他的我們現在就這樣就是第一個剛剛講的委員剛剛催省說那這個金融成本會不會降低那我們把那個起徵點提高以後那些就不用很適合萬家就不用課稅嘛所以當然金成本會往下降那當然就是就這個小規模營業事業的課稅除了起徵點之外另外一個我們叫做這個這個查訂課徵的一個 |
| transcript.whisperx[22].start |
479.095 |
| transcript.whisperx[22].end |
481.657 |
| transcript.whisperx[22].text |
市長因為時間有限我是這樣子的我們經過了14年才做一次起徵點的調整 |
| transcript.whisperx[23].start |
497.128 |
| transcript.whisperx[23].end |
514.74 |
| transcript.whisperx[23].text |
那我說應該建立說我們現在就開始來考慮建立這個起征點的定期檢討跟這個調整機制實現多久要怎麼樣一個完整的一個制度我們把它制定出來我們這一部分會來努力的好不好好好不好2024年來做一個調整 |
| transcript.whisperx[24].start |
517.042 |
| transcript.whisperx[24].end |
518.304 |
| transcript.whisperx[24].text |
主席有請金融會陳副主委金融會陳副主委 |
| transcript.whisperx[25].start |
531.86 |
| transcript.whisperx[25].end |
551.254 |
| transcript.whisperx[25].text |
是主席委員好副主委因為上次我們那個彭主委來這個備詢的時候我有質詢他就提最後提到打詐的問題但是因為時間有限所以沒有辦法完整的聽到這個彭主委的一個回覆所以今天再跟副主委請教根據警論署這個統計通報112年詐騙案件發生數37823比111年增加了8314件 |
| transcript.whisperx[26].start |
561.802 |
| transcript.whisperx[26].end |
586.525 |
| transcript.whisperx[26].text |
8300億事件增幅達28.17%所以顯示出金管會現在的防詐措施效果有限效果有限成果不滿意沒有辦法令人滿意打造的力道還需要再加強再提升金管會目前已經推動了很多項的措施什麼交易監管、身份證身份認證加強還有教育宣導 |
| transcript.whisperx[27].start |
587.085 |
| transcript.whisperx[27].end |
612.884 |
| transcript.whisperx[27].text |
但是從這些數據看來就是沒有辦法達到目標,沒有辦法,除非你告訴我說,112年、111年的征服,你們是滿意的你們是滿意的,你如果這樣說,我就,我就,你會這麼認為嗎?這是第一個,第二個就是說金融會是否有更進一步的規劃來應付詐欺的問題跟挑戰,是不是考慮提升其他的一些手段 |
| transcript.whisperx[28].start |
613.604 |
| transcript.whisperx[28].end |
632.723 |
| transcript.whisperx[28].text |
或者是一些做法一些計畫您會時間有限請說明是謝謝其實對於打詐這種東西天下武功為快不破其實以往的話我們是本來一天只有一次這個投資詐騙其實是最大宗本來一天一次我們從交易所到監管會再到警政單位這邊去通報下架 |
| transcript.whisperx[29].start |
633.303 |
| transcript.whisperx[29].end |
633.463 |
| transcript.whisperx[29].text |
李卓人議員 |
| transcript.whisperx[30].start |
650.819 |
| transcript.whisperx[30].end |
676.474 |
| transcript.whisperx[30].text |
已經呢這個對於所謂的虛擬資產的一個這個防治詐欺犯罪的最近事項我們也頒布了一個資訊好副主委我知道這些是做法跟手段但是我們看到的是成效征服28.17%這個就是沒有辦法讓人可以接受嘛你打詐打騙可是越打越詐越打越騙案件越來越多金額越來越龐大 |
| transcript.whisperx[31].start |
677.575 |
| transcript.whisperx[31].end |
677.835 |
| transcript.whisperx[31].text |
黃珊珊委員 |