| IVOD_ID |
16016 |
| IVOD_URL |
https://ivod.ly.gov.tw/Play/Full/1M/16016 |
| 日期 |
2024-06-17 |
| 會議資料.會議代碼 |
委員會-11-1-20-18 |
| 會議資料.會議代碼:str |
第11屆第1會期財政委員會第18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 |
18 |
| 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18次全體委員會議 |
| 影片種類 |
Full |
| 開始時間 |
2024-06-17T08:30:14+08:00 |
| 結束時間 |
2024-06-17T10:15:00+08:00 |
| 影片長度 |
01:44:46 |
| 支援功能[0] |
ai-transcript |
| video_url |
https://h264media01.ly.gov.tw:443/vod_1/_definst_/mp4:1M/b41997f390c3528e4704513b222bf9e48bd03a951da4504b19186e52af124432701a378c7447f1f15ea18f28b6918d91.mp4/playlist.m3u8 |
| 會議時間 |
2024-06-17T09:00:00+08:00 |
| 會議名稱 |
立法院第11屆第1會期財政委員會第18次全體委員會議（事由：一、繼續審查「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。
二、審查「加值型及非加值型營業稅法」6案：
(一) 本院委員張宏陸等22人擬具「加值型及非加值型營業稅法第六條之一及第八條條文修正草案」案。
(二) 本院委員林思銘等27人、委員洪孟楷等18人、委員郭昱晴等18人、委員陳菁徽等17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4案。
(三) 本院委員林楚茵等18人擬具「加值型及非加值型營業稅法第三十二條之一及第四十八條之二條文修正草案」案。
【6月17日及19日二天一次會】） |
| 委員名稱 |
完整會議 |
| 委員發言時間 |
08:30:14 - 10:15:00 |
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請主秘報告出席人數報告委員會出席委員與主法定人數現在開始開會請議事人選讀上次會議事錄 |
| transcript.whisperx[1].start |
2022.162 |
| transcript.whisperx[1].end |
2048.065 |
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立法院第11屆第1會期財政委員會第17次全體委員會議議事錄時間中華民國113年6月12日星期三九十一分至十二時四十分地點清仙樓九樓大禮堂出席委員林多福等13人、列席委員黃孟凱等10人請教委員一人列席官員、經濟監督管理委員會主任委員彭金龍法務部政務次長徐錫祥主席郭昭基委員郭文報告事項已宣讀上次會議議事錄決定、議事錄確定 |
| transcript.whisperx[2].start |
2049.366 |
| transcript.whisperx[2].end |
2062.804 |
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二、邀請激浪監督管理委員會彭主任委員金榮、法務部內政部警政署就有《洗錢防治法》修正草案與《詐欺犯罪危害防治條例》之制定對於防治虛擬資產及家喻業務事業人為 |
| transcript.whisperx[3].start |
2065.207 |
| transcript.whisperx[3].end |
2079.778 |
| transcript.whisperx[3].text |
詐騙工具金隆監督管理委員會藉由虛擬資產專法制定進程進行專題報告並被執行。經金隆監督管理委員會主任委員彭金隆、保護部政務次長徐旭祥、內政部警政署刑事警察局副局長黃仁聰提出報告後, |
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2081.109 |
| transcript.whisperx[4].end |
2101.376 |
| transcript.whisperx[4].text |
藉由委員林道福等17人提出質詢均經金融監督管理委員會主任委員彭金榮等予以答覆決定一、報告及詢答完畢二、委員質詢未及答覆或請補充資訊請相關部會一周內以書面答覆委員亦要求期限者從即鎖定三、委員楊祥英所提書面質詢略略記錄看病公報並請相關部會以書面答覆宣讀完畢待會再一速確定請醫事人員宣讀今日議程一、繼續審查行政院 |
| transcript.whisperx[5].start |
2111.127 |
| transcript.whisperx[5].end |
2111.587 |
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正草案等3案。」 |
| transcript.whisperx[6].start |
2129.379 |
| transcript.whisperx[6].end |
2150.833 |
| transcript.whisperx[6].text |
2、審查加值型及非加值型營業稅法6案、以本院委員張榮祿等22人擬具、「加值型及非加值型營業稅法第六條之一及第八條條文修正草案案。」2、本院委員林思明等27人、委員洪孟凱等18人、委員郭益勤等18人、委員陳金輝等17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4案。 |
| transcript.whisperx[7].start |
2151.934 |
| transcript.whisperx[7].end |
2180.138 |
| transcript.whisperx[7].text |
三、本院委員林楚英等18人擬具《加值型及非加值型營業稅法》第32條之一及第48條之二條文修正草案案。宣布完畢。介紹現場林德福林委員財政部部長莊翠雲法制處代理處長黃慧玲副社署署長宋秀玲 |
| transcript.whisperx[8].start |
2182.748 |
| transcript.whisperx[8].end |
2203.195 |
| transcript.whisperx[8].text |
衛生福利部社會救助及社公司科長陳怡魯法部法制司、調部辦事檢察官謝宥鈞今日已成安排 |
| transcript.whisperx[9].start |
2204.693 |
| transcript.whisperx[9].end |
2205.193 |
| transcript.whisperx[9].text |
正草案案。」案。 |
| transcript.whisperx[10].start |
2231.403 |
| transcript.whisperx[10].end |
2237.226 |
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正草案 等4案。」4. |
| transcript.whisperx[11].start |
2237.226 |
| transcript.whisperx[11].end |
2256.096 |
| transcript.whisperx[11].text |
審查委員林儲英等18人及委員陳金輝等17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4案。」5. |
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2256.096 |
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2259.038 |
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審查委員林儲英等18人擬具 |
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2259.52 |
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2284.113 |
| transcript.whisperx[13].text |
加值型及非加值型營業稅法第三十二條之一及第四十八條之二條文修正草案案。現在請議事人員宣讀加值型及非加值型營業稅法部分條文修正草案等十案之條文。關乎 |
| transcript.whisperx[14].start |
2287.998 |
| transcript.whisperx[14].end |
2290.601 |
| transcript.whisperx[14].text |
沒有修正動議,好的謝謝預計宣讀時間是10分鐘宣讀完畢後預計9點25分進行協商請宣讀 |
| transcript.whisperx[15].start |
2303.447 |
| transcript.whisperx[15].end |
2326.207 |
| transcript.whisperx[15].text |
宣讀加值型及非加值型營業稅法修正草案等10案第六條之一部分行政院提案對照現行條文除第一項、第二項俱中加工出口區及科學工業園區等文字分別修正為科技產業園區及科學園區其餘未修正委員張宏祿等人提案經對照同行政院提案條文 |
| transcript.whisperx[16].start |
2327.088 |
| transcript.whisperx[16].end |
2350.069 |
| transcript.whisperx[16].text |
第八條部分台灣民眾黨黨團提案對照現行條文增訂第一項第三三款為三三經財政部公告之生理用品清單並因每年更新一次必要時財政部得會商中央目的事業主管機關其餘未修正委員黃捷等人提案對照現行條文增訂第一項第三三款為三三 |
| transcript.whisperx[17].start |
2350.949 |
| transcript.whisperx[17].end |
2368.905 |
| transcript.whisperx[17].text |
經主管機關公告之月經生理用品其餘未修正、委員吳宗憲等人提案,對照現行條文,增訂第一項第三三款為三三經財政部公告之生理用品清單,並因每年更新一次,必要使財政部得會上中央目的事業主管機關。 |
| transcript.whisperx[18].start |
2370.146 |
| transcript.whisperx[18].end |
2386.667 |
| transcript.whisperx[18].text |
其餘未修正、委員張宏祿等人提案對照現行條文增訂第一項第三三款為33衛生棉衛生棉條不衛生棉、生理庫及月經用內褲等經主管機關公告至月經生理用品其餘未修正 |
| transcript.whisperx[19].start |
2387.928 |
| transcript.whisperx[19].end |
2390.29 |
| transcript.whisperx[19].text |
委員吳宗憲、委員吳宗憲、委員吳宗憲、委員吳宗憲、委員吳宗憲、委員吳宗憲、委員吳宗憲、委員吳宗憲、 |
| transcript.whisperx[20].start |
2403.669 |
| transcript.whisperx[20].end |
2424.468 |
| transcript.whisperx[20].text |
委員紅木楷等人提案,對照現行條文,增訂第一項第三三款為三三衛生棉、衛生棉墊、衛生棉條、月經量杯、布衛生棉、生理庫計、月經內褲等多元生理用品其餘未修正、委員顧玉琴等人提案,對照現行條文,增訂第一項第三三款為 |
| transcript.whisperx[21].start |
2426.35 |
| transcript.whisperx[21].end |
2443.807 |
| transcript.whisperx[21].text |
33 衛生棉、衛生棉墊、衛生棉條、月經量杯、布衛生棉、生理庫及月經內褲其餘未修正委員陳清輝等人提案對照現行條文增訂第一項第33款為33 經主管機關公告之母性生理用品其餘未修正 |
| transcript.whisperx[22].start |
2447.779 |
| transcript.whisperx[22].end |
2471.725 |
| transcript.whisperx[22].text |
第32條之一部分行政院提案對照現行條文除第一項前段修正規營業人銷售貨物或勞務依前條第四項規定以網際網路或其他電子方式開立傳輸電子發票者應依規定實現將其開立電子發票及相關必要資訊傳輸至財政部電子發票整合 |
| transcript.whisperx[23].start |
2472.245 |
| transcript.whisperx[23].end |
2494.614 |
| transcript.whisperx[23].text |
服務平台存證第二項第二款據中電子票證文字修正為儲值卡以及增訂第四項為第一項規定之傳輸時限開立電子發票及相關必要資訊之範圍由財政部公告之其已未修正委員林儲英等人提案對照現行條文除第一項前段修正為 |
| transcript.whisperx[24].start |
2495.774 |
| transcript.whisperx[24].end |
2517.64 |
| transcript.whisperx[24].text |
一類人銷售貨物或勞物依前條第四項規定以忘記網路或其他電子方式開立傳輸電子發票者應依規定時限將其開立電子發票及相關資訊傳輸至財政部電子發票整合服務平台存證第二項第二款據中電子票證文字修正為儲值卡 |
| transcript.whisperx[25].start |
2518.981 |
| transcript.whisperx[25].end |
2523.187 |
| transcript.whisperx[25].text |
徵定第四項為,第一項所稱規定時限,指下列營運開立後一定時限內傳輸, |
| transcript.whisperx[26].start |
2526.363 |
| transcript.whisperx[26].end |
2548.961 |
| transcript.whisperx[26].text |
一、開立電子發票至營業人、買售人為非營業人者,一與開立後48小時內將統一發票資訊傳輸至平台存證,並因使買售人得與該平台查詢,接受上開資訊,如有發票作廢、銷貨退回或遮讓,捐贈或列印電子發票證明簾等變更發票資訊時一同。 |
| transcript.whisperx[27].start |
2551.854 |
| transcript.whisperx[27].end |
2568.513 |
| transcript.whisperx[27].text |
二、開立電子發票之營業人、買售人為營業人者應於開立後7日內將統一發票資訊傳輸至平台存證並由平台通知買售人接收買售人位於平台設定接受方式者應由開立人通知 |
| transcript.whisperx[28].start |
2569.71 |
| transcript.whisperx[28].end |
2588.15 |
| transcript.whisperx[28].text |
能有發票作廢、銷貨退回或責讓時,開立人應依上開實現完成交易相對人接收,即將資訊傳輸至平台存證。三、開立人符合前二款規定者,視為已將統一發票交付買售人,買售人視為已取得統一發票。 |
| transcript.whisperx[29].start |
2589.972 |
| transcript.whisperx[29].end |
2608.884 |
| transcript.whisperx[29].text |
但有其他不可規則與營業人之事由至無法依請二項規定辦理者因與事實消滅之一日起算三日內完成傳輸並向所在地主管基徵機關申請經該管基徵機關核准者適同於依規定交付。增訂第五項為 |
| transcript.whisperx[30].start |
2610.245 |
| transcript.whisperx[30].end |
2632.516 |
| transcript.whisperx[30].text |
第一項所稱相關資訊,細指營業人開立統一發票,除因分別依規定格式據時載名、字、軌號碼、交易日期、品名、數量、單價、金額、銷售額、科稅別、稅額及總計外,因應下列規定辦理,但其買售人為非營業人者,因應定價開立。 |
| transcript.whisperx[31].start |
2635.16 |
| transcript.whisperx[31].end |
2652.696 |
| transcript.whisperx[31].text |
一、營業人使用三聯市統一發票者、因載名、買售人名稱及統一編號二、製造業或經營進口貿易之營業人、銷售貨物或勞務與非營業人開立之統一發票因載名、買售人名稱及地址或身分證統一編號 |
| transcript.whisperx[32].start |
2657.901 |
| transcript.whisperx[32].end |
2684.63 |
| transcript.whisperx[32].text |
3、營業人對買售人為非營業人所開立之同意發票,除簽款規定外,得免填買售人名稱及地址,但兼買售人要求者不在此限。4、本法第六條第四款所定營業人開立雲端發票應記載事項,得以外文為之,交易日期得以西元日期表示,單價金額及總計得以外幣列示,但應加注即價必別。 |
| transcript.whisperx[33].start |
2685.936 |
| transcript.whisperx[33].end |
2700.083 |
| transcript.whisperx[33].text |
以及增訂第六項為一月人開立統一發票以分類號碼代替平民者應先將代替平民之分類號碼對照表報請主管期增機關備查一東一東其餘未修正 |
| transcript.whisperx[34].start |
2701.809 |
| transcript.whisperx[34].end |
2714.842 |
| transcript.whisperx[34].text |
行政院提案增訂第48條之二為一、為人以網際網路或其他電子方式開立、傳輸電子發票為依第32條之一第一項規定實現或為據實將其應開立電子發票與相關必要資訊及滿受人在 |
| transcript.whisperx[35].start |
2720.667 |
| transcript.whisperx[35].end |
2733.373 |
| transcript.whisperx[35].text |
具識別資訊傳輸至財政部電子發票整合服務平台存證者,除通知限期補證外,並得儲新台幣1500元以上法還借其為補證或補證不實者,得按次處罰。 |
| transcript.whisperx[36].start |
2740.932 |
| transcript.whisperx[36].end |
2758.025 |
| transcript.whisperx[36].text |
委員吳宗憲等人提案增訂第48條之二為營業人與網際網路或其他電子方式開立傳輸電子發票,為依第32條之一第一項規定傳輸至財政部電子發票整合服務平台存證者,依下列規定辦理。 |
| transcript.whisperx[37].start |
2759.346 |
| transcript.whisperx[37].end |
2782.706 |
| transcript.whisperx[37].text |
一、為於實現內傳書或有缺漏者,除訂期間命期補正外,並得儲新台幣1500元以上、15000元以下罰還。二、為據實傳書者除訂期間命期補正外,並得儲新台幣3000元以上、30000元以下罰還。三、藉其為補正或補正不實者,得按次處罰。 |
| transcript.whisperx[38].start |
2784.741 |
| transcript.whisperx[38].end |
2812.461 |
| transcript.whisperx[38].text |
行政院提案第五十條對交現行條文處第一項修正為納稅義務人與其繳納稅款者應加徵至納金與三十日人為繳納者處一宋強制止行外並得停止其營業以及第二項後段修正為依各年度一月一日有證儲金一年期定期儲金固定利率按日計算利息一併徵收其餘未修正以上宣讀完畢 |
| transcript.whisperx[39].start |
3285.063 |
| transcript.whisperx[39].end |
3286.765 |
| transcript.whisperx[39].text |
請問剛剛所宣讀的議事錄內容有沒有錯誤?沒有錯誤,議事錄確定。現在進行協商。 |
| transcript.whisperx[40].start |
3317.877 |
| transcript.whisperx[40].end |
3344.058 |
| transcript.whisperx[40].text |
各位委員大家好那我們現在進行今天的加值型及非加值型營業稅法部分條文修正草案因為今天內容大概有兩個方向那我們是不是從第一個就是有關雲端可以報稅這方面先開始來處理其中相關的是第6條之一、第32條之一、第48條之二以及第50條 |
| transcript.whisperx[41].start |
3346.139 |
| transcript.whisperx[41].end |
3355.049 |
| transcript.whisperx[41].text |
這是第一個我們今天協商也是早上先處理的一個部分那現在是請財政部我們莊部長要不要說明 |
| transcript.whisperx[42].start |
3361.323 |
| transcript.whisperx[42].end |
3372.61 |
| transcript.whisperx[42].text |
第六條之一跟各位委員報告。第六條之一基本上是一個文字修正也就是說原來的加工出口區因為相關的管理條例修正以後它的名稱已經稱為科技產業園區所以我們這裡就配合修正 |
| transcript.whisperx[43].start |
3376.753 |
| transcript.whisperx[43].end |
3401.34 |
| transcript.whisperx[43].text |
另外就是原來的科學工業園區因為相關的管理條例修正以後它的名稱改為科學園區所以我們就把這兩個名稱在這裡做配合修正所以主要是在第一項跟第二項都是做文字的修正好 那針對第六條之一的部分就是大概名稱的部分請問現場各位委員有沒有意見 |
| transcript.whisperx[44].start |
3403.124 |
| transcript.whisperx[44].end |
3418.611 |
| transcript.whisperx[44].text |
因為我們之前也都已經討論過了有大體討論所以第六條之一如果都沒有意見照行政院版本照行政院提案通過確定接著我們請判到第32條之一 |
| transcript.whisperx[45].start |
3432.416 |
| transcript.whisperx[45].end |
3440.885 |
| transcript.whisperx[45].text |
第32條之一的修正重點最主要是對於有關電子發票的開立我們這裡有規定說應該這個開立人要在規定的時間內把它 |
| transcript.whisperx[46].start |
3445.389 |
| transcript.whisperx[46].end |
3471.786 |
| transcript.whisperx[46].text |
開立的電子發票還有相關的必要資訊傳輸到我們的電子發票整合服務平台來存證以及對於相關這個營業人也要把這個載具的識別資訊也要去存證這個是第一項主要修正那在最後一項最主要就是說有關實現以及開立發票的相關資訊的範圍由財政部公告之也就是授權財政部另行做比較細節的一個規定 |
| transcript.whisperx[47].start |
3473.647 |
| transcript.whisperx[47].end |
3484.017 |
| transcript.whisperx[47].text |
那這個主要的目的呢就是讓營業人我們要掌握營業人他對電子發票的一個開立情形那可以防止稅捐的逃漏同時也讓消費者他在對保可以保障他們的對獎權益來確保另外就是確保買售人可以在我們的電子發票的這個服務平台裡面去查詢 |
| transcript.whisperx[48].start |
3493.426 |
| transcript.whisperx[48].end |
3497.489 |
| transcript.whisperx[48].text |
相關的一些資訊那麼對於會計師跟記帳業者他們受託辦理相關營業人的一些相關資料的運用也更好所以第一個實現上要規定第二個就是說相關的資訊也要能夠傳輸到那邊同時對於消費者的相關的電子發票的載具也要存證這是保護消費者也是保護有關我們的稅源同時也是 |
| transcript.whisperx[49].start |
3517.304 |
| transcript.whisperx[49].end |
3544.272 |
| transcript.whisperx[49].text |
保護濟帳業者他們在處理這些帳證的時候會更明確。這個最主要是這一條規定的修正的重點。好的,謝謝莊部長。我詢問一下,本來這個應該就是有這樣的規定,只是以前是用辦法,現在把它明文化而已。是,把它提升為法律位階。是。好,接下來請林楚英,再來是賴世保賴委員。 |
| transcript.whisperx[50].start |
3546.917 |
| transcript.whisperx[50].end |
3560.554 |
| transcript.whisperx[50].text |
謝謝主席我想我本身有提出這個32條之一那主要是因為其實在上一屆的時候我就特別提到了有關於這個電子發票的部分其實現在很多人都是用雲端發票來使用 |
| transcript.whisperx[51].start |
3561.235 |
| transcript.whisperx[51].end |
3585.005 |
| transcript.whisperx[51].text |
他常常會出現一個狀況就是民眾在使用的過程中因為他現在手上如果你不及時上傳的時候如果在有消費爭議的時候他很容易會變成他手上沒有單據那麼就會變成是雖然我們的美意是用雲端發票就不用有實體的紙張但是我會變成我擔心我後續有爭議我就會變成說那他會問你需不需要紙張的收據 |
| transcript.whisperx[52].start |
3585.985 |
| transcript.whisperx[52].end |
3612.004 |
| transcript.whisperx[52].text |
那你為了必須要有一個證明因為如果說你上傳的方式出現有時間差的時候有一些他可能系統建置得很好他馬上上傳但是有一些如果說他有時間差那麼在造成爭議的時候就不好回復當然我知道財政部這裡說你們希望不要入法不要把這個所謂即時上傳或多久以內上傳入法你們會有一個行政上面的所謂其他的法規 |
| transcript.whisperx[53].start |
3613.305 |
| transcript.whisperx[53].end |
3634.034 |
| transcript.whisperx[53].text |
來做配合 這個我可以接受但是我要強調的是入法的好處是讓所有的產業都可以有一致性因為畢竟喔 這個當你都能夠做到數位網路上面可以即時上傳那麼這樣子我們所謂做的雲端發票才有其意義因為我們知道有一些我只買一個品項、兩個品項品項少的時候發生爭議很好去處理 |
| transcript.whisperx[54].start |
3639.176 |
| transcript.whisperx[54].end |
3654.562 |
| transcript.whisperx[54].text |
但是比如說我們到大賣場去買常常一買家庭主婦或家庭採購可能品項就會二三十項那那個時候如果有爭議的時候你又沒有辦法及時上傳發票那就會造成我為了保障我還是希望能夠給一張單據這張單據方便我後來來做核對 |
| transcript.whisperx[55].start |
3659.184 |
| transcript.whisperx[55].end |
3688.016 |
| transcript.whisperx[55].text |
所以本席還是會建議在修法的部分能夠能夠針對雲端上傳的相關的這個銷售的細項能夠及時的來做一個呈現可以避免在消費者跟商家之間的差異也避免就是可以造成這個美意受到打折好謝謝林楚英林委員這個是才有提案那是請總部長說明完然後請戴斯堡委員再發言 |
| transcript.whisperx[56].start |
3691.083 |
| transcript.whisperx[56].end |
3709.592 |
| transcript.whisperx[56].text |
那先說謝謝林委員那我想我們在這裡委員是把相關的有關時限還有應該要就時間的限制以及應該要傳輸的一些資訊都把它在名列在這邊但是我們比較認為說就是說不要把它放在法條裡面為什麼因為這樣的話可以與時俱進雖然現在這邊講48小時未來逐步推展也許時間可以更縮短 |
| transcript.whisperx[57].start |
3714.835 |
| transcript.whisperx[57].end |
3738.516 |
| transcript.whisperx[57].text |
或資訊為了隨著時間的滾動可能有需要相關的資訊更明確所以我們認為說由財政部來做公告那這樣子的話它的修正上的時時會更快然後透過法律的授權應該它是很有效率的我想這個部分跟委員說明所以我們建議是不要在法條裡面去做這麼比較細節性的或者是技術性的一些規定然後授權由財政部做公告以上說明是 |
| transcript.whisperx[58].start |
3742.67 |
| transcript.whisperx[58].end |
3758.558 |
| transcript.whisperx[58].text |
就是我不堅持但是我希望就是在我們的相關的實行細則上面能夠明確的規定之外時間也能夠儘量的要求他們縮短好讓這個我們雲端發票的使用能夠上傳的部分真的達到他的美意介紹紙張浪費 |
| transcript.whisperx[59].start |
3760.475 |
| transcript.whisperx[59].end |
3786.986 |
| transcript.whisperx[59].text |
我想這個部分我們來努力,然後真正達到五指化的目的是...好的,但是請副責署有提供你們準備的執行的相關方法,你們跟林委員說明一下好不好?你等一下再過去說明,因為我們現在會議都繼續在進行。現在請賴仕寶、賴委員。謝謝主席,各位先進囉。我就請教了,現在有載具的店家比利多手。 |
| transcript.whisperx[60].start |
3789.445 |
| transcript.whisperx[60].end |
3816.462 |
| transcript.whisperx[60].text |
對我到很多店沒有載具啊7-11有啦全家有啦可是很多店也看起來不小的店沒有載具啊所以你就雲端發票我們一直要推啊我們要推雲端發票這裡面省掉幾十億張的發票這是好事但是我們就是我們現在要準備修這個法修這個法之後這個問題是跟得上嗎 |
| transcript.whisperx[61].start |
3817.523 |
| transcript.whisperx[61].end |
3837.838 |
| transcript.whisperx[61].text |
比例多少?比例多少?雲端發票佔電子發票比例已經超過大概54%54%的發票那我們還會持續再繼續推廣當然您說那個載具有兩種可能有的齁他店員沒有問你有沒有載具有的時候他是會我覺得會主動說沒有我習慣就手機拿出來請載具刷載具阿沒有這樣阿有的時候很大間不是小間的喔 |
| transcript.whisperx[62].start |
3842.661 |
| transcript.whisperx[62].end |
3865.351 |
| transcript.whisperx[62].text |
如果是甘麥店、小吃店就另外一件事了小吃店也不開票票啊可是有些店不算小的店而且是集團的店集團的店我就不要點名了沒有載具啊沒有載具啊你們再輔導一下吧你根本時間表就載具50幾%太少了 |
| transcript.whisperx[63].start |
3871.018 |
| transcript.whisperx[63].end |
3891.353 |
| transcript.whisperx[63].text |
尤其是當了店家的加數,我們來整理一下跟委員報告,然後對後續的推廣的情形來做一些精進的一個改進這樣,好嗎?你到年底大概可以多少?你問提示到八成可不可以?年底八成有沒有可能?這是指那個是張數啦,我們剛剛講的是張數 |
| transcript.whisperx[64].start |
3893.174 |
| transcript.whisperx[64].end |
3915.549 |
| transcript.whisperx[64].text |
你很簡單嘛,你看一些藥局,藥局基本上如果是比如說康氏美有,但是普通的康氏美有,普通的藥局沒有,但是有的集團也沒有啊,有的集團的店也沒有啊,這個東西這個東西對不對,我們 |
| transcript.whisperx[65].start |
3917.423 |
| transcript.whisperx[65].end |
3938.695 |
| transcript.whisperx[65].text |
有的習慣是親愛的說:「欸,我要下財區,不啊!不啊!」然後又運發票幹什麼的請說明我補充一下齁,就是說一般我們要開運動發票的話第一個,那個就是商家,不叫載具,商家它是一個,它有一個pose,它有一個裝置它要再加裝一個裝置,它才能夠 |
| transcript.whisperx[66].start |
3942.038 |
| transcript.whisperx[66].end |
3956.051 |
| transcript.whisperx[66].text |
是因為他會有建構的成本因為他要上船的時候加值中心會跟他收費那大家的他會自己有自己有加值中心他就不用去付費像譬如舉個例子像委員您知道的譬如我們去四大超商 |
| transcript.whisperx[67].start |
3956.511 |
| transcript.whisperx[67].end |
3971.157 |
| transcript.whisperx[67].text |
他自己本身內部就有加值中心所以他不用付費給別人但是如果他比較沒那麼大規模的他要另外跟加值中心買他的服務他才能夠把發票上傳到雲端去 |
| transcript.whisperx[68].start |
3972.077 |
| transcript.whisperx[68].end |
3990.997 |
| transcript.whisperx[68].text |
我們現在大概有這兩種我們現在像以前在中區跟台北的時候當局長的時候其實我們都把推動雲端發票列為非常重要的任務所以我們大部分都會列計畫就是說我們逐步輔導我們都有設定目標值的要求逐步的一個輔導加速 |
| transcript.whisperx[69].start |
3992.799 |
| transcript.whisperx[69].end |
3994.52 |
| transcript.whisperx[69].text |
加值型及非加值型營業稅法第八條條文修 |
| transcript.whisperx[70].start |
4017.136 |
| transcript.whisperx[70].end |
4034.473 |
| transcript.whisperx[70].text |
有一些成本必須要負擔所以每個月他要透過加值服務中心上傳那個是要付費的那我們財政資訊中心有提供免費但有些人會覺得說好像他不習慣他喜歡付費民間經營的加值中心 |
| transcript.whisperx[71].start |
4035.554 |
| transcript.whisperx[71].end |
4053.528 |
| transcript.whisperx[71].text |
這次商家自己的選擇我們都是慢慢去輔導因為當涉及到商家要付錢的時候用強制的有收商家會有抗拒所以我們現在都是跟會計師跟計賬室我們合作透過他在服務他的商家的時候去把這個部分導入 |
| transcript.whisperx[72].start |
4054.949 |
| transcript.whisperx[72].end |
4067.413 |
| transcript.whisperx[72].text |
這幾年其實是成長蠻多但是我要跟委員報告說以下什麼到八成其實究竟台灣還是有城鄉的差距有時候並不是這麼容易但我們一定會努力的會努力因為這是未來的趨勢 |
| transcript.whisperx[73].start |
4070.041 |
| transcript.whisperx[73].end |
4088.907 |
| transcript.whisperx[73].text |
現在電子發票占的86%我們現在就是我們有全部的統一發票跟電子發票電子發票占統一發票的比例已經86%只是裡面有上雲端就是不用印那個證明簾的我們已經到54了我們已經到54了8成了8成了 |
| transcript.whisperx[74].start |
4091.806 |
| transcript.whisperx[74].end |
4118.528 |
| transcript.whisperx[74].text |
再加一層可以嗎?民事說哪一個?對啊,民事。65、65。加一層。54變成64啦,什麼時候可以做到?可能不是,因為現在已經年終,是不是讓我們努力,逐步好不好?逐步,我們一定會努力的,因為這個是符合整個近年排放的目標。你剛剛講了一句話,你說你們的資訊中心也有開發 |
| transcript.whisperx[75].start |
4120.188 |
| transcript.whisperx[75].end |
4130.156 |
| transcript.whisperx[75].text |
藏家你要鼓勵藏家用我們花了納稅你的錢花了你們不叫他用要用民間去用很奇怪的很奇怪的下一層到六層就很不簡單了 |
| transcript.whisperx[76].start |
4136.331 |
| transcript.whisperx[76].end |
4153.638 |
| transcript.whisperx[76].text |
相關的資訊、詳細的資料在會後交一份給賴仕寶、賴委員。另外我想請教部長,影響的商家大概是有多少家?對於消費者來講,他有什麼好處? |
| transcript.whisperx[77].start |
4155.721 |
| transcript.whisperx[77].end |
4171.064 |
| transcript.whisperx[77].text |
當然啦,我們這個電池發票推動大概有8、9年的時間我們也知道這個是逐步、一步一步來完成那你這個影響的加速,你們有沒有一個輔導的期間是不是可以說明一下?麥克風請署長說明一下數字 |
| transcript.whisperx[78].start |
4178.854 |
| transcript.whisperx[78].end |
4189.823 |
| transcript.whisperx[78].text |
跟委員報告我們目前使用電子發票加數有54萬多家其中我們曾發現他沒有在規定期限上傳的大概佔了11%左右 |
| transcript.whisperx[79].start |
4194.506 |
| transcript.whisperx[79].end |
4211.268 |
| transcript.whisperx[79].text |
所以大概加起來就是大概5萬8千多家就是違反規定的沒有依照規定期限上傳的大概5萬8千多家那我們會設定目標就是一直不斷的去輔導他們一定要一線上傳 |
| transcript.whisperx[80].start |
4212.269 |
| transcript.whisperx[80].end |
4233.596 |
| transcript.whisperx[80].text |
現在如果因為我們現在是用在統一發票使用辦法裡面所以有些商家就會說你處罰並沒有一個法律的依據因為它是辦法的規定所以我們這次為什麼要入法就讓這些商家不能再用這個當理由來拒絕或抗拒這樣所以像今天有講是我們能夠入法以後這些商家就沒有理由了那法如果這個規定出來沒有照規定走的那罰多少錢 |
| transcript.whisperx[81].start |
4243.083 |
| transcript.whisperx[81].end |
4253.486 |
| transcript.whisperx[81].text |
行政院版本提案修正通過。照行政院版本提案 |
| transcript.whisperx[82].start |
4272.571 |
| transcript.whisperx[82].end |
4294.774 |
| transcript.whisperx[82].text |
通過,對好,接著請判斷第48條之二第48條之二是新增的也就是對於剛剛我們說的沒有按照那個實現來上傳以及把相關資料上傳的以及載具的資訊上傳的 |
| transcript.whisperx[83].start |
4296.175 |
| transcript.whisperx[83].end |
4321.479 |
| transcript.whisperx[83].text |
那就會第一個會除了通知補正之外還可以處以新台幣的1500塊到15000元的一個罰款同時如果沒有補正、補正不實的就還可以按次處罰這最主要是一個處罰的規定是新增的也就是剛剛說的原來在辦法裡面提升到法律的位階以上補充好 謝謝各位委員針對這條有沒有意見沒有好 沒有意見 |
| transcript.whisperx[84].start |
4325.427 |
| transcript.whisperx[84].end |
4330.835 |
| transcript.whisperx[84].text |
照行政院版本提案通過。請翻到第五十條。 |
| transcript.whisperx[85].start |
4332.932 |
| transcript.whisperx[85].end |
4353.158 |
| transcript.whisperx[85].text |
第五十條的規定最主要是修正因為現在第一項裡面有這個加徵滯納金的一個計徵方式還有單書裡面也有規定有關不可抗力或不可規則在納稅業務人員的情況以至沒有辦法在法定期間內繳稅款的話呢經過核准、延期或分期繳納的話是可以免納滯納金的這樣的一個規定因為在稅捐計徵法裡面第20條都已經有規範了所以我們認為應該把它拿掉然後回歸到稅捐計徵法的一個規定來做辦理 |
| transcript.whisperx[86].start |
4362.681 |
| transcript.whisperx[86].end |
4390.577 |
| transcript.whisperx[86].text |
另外也配合基增實務的作業我們修正了第二項明定應納稅款要加計利息的利率的基準日是各年度的1月1日使規定更為明確大概是把相關的規定做一個這樣的說明是好 謝謝 請問有沒有意見沒有意見第50條照行政院提案通過好 那是不是大家翻到第八條 |
| transcript.whisperx[87].start |
4393.206 |
| transcript.whisperx[87].end |
4415.553 |
| transcript.whisperx[87].text |
第17頁因為有幾個委員,8個委員提案總共有8個委員提案,包括很多我們請參考今天的資料那請總部長有沒有什麼說明 |
| transcript.whisperx[88].start |
4417.367 |
| transcript.whisperx[88].end |
4432.932 |
| transcript.whisperx[88].text |
有關第八條有八個提案提案主要是在這個第八條的第一項增略第33款對於這個有關女性生理用品可以免徵營業稅那在這裡我們可能特別說明一下我們我國的營業稅是採加值型營業稅的部分我們的營業稅是含在售價裡面 |
| transcript.whisperx[89].start |
4441.195 |
| transcript.whisperx[89].end |
4446.099 |
| transcript.whisperx[89].text |
所以在含在售價裡面的時候消費者一次就付了那如果免徵營業稅的話那這個到底有沒有真的減徵以及所以這個減徵的效益是不是回歸到這個消費者那可能沒有辦法真正落實減徵的一個目的比如說我們買一包100塊但裡面5塊是稅那他減為95塊那改天98塊了或99塊了那到底是因為商家會跟你講說是因為我的成本費用提高了 |
| transcript.whisperx[90].start |
4470.396 |
| transcript.whisperx[90].end |
4490.735 |
| transcript.whisperx[90].text |
還是他真的是把它關到他的利潤裡面這個很難去追查那這是第一點就是說讓這個效益沒有辦法真正回到消費者及女性的生理用品上那第二個部分呢就是說在積增食物上呢因為營業稅最後是有消費者負擔但是它是一層一層的如果在這樣子的話要達到免增營業稅的話可能每一層每一層都相關的營業稅的一個 |
| transcript.whisperx[91].start |
4491.896 |
| transcript.whisperx[91].end |
4516.337 |
| transcript.whisperx[91].text |
基增的算怎麼樣去退這個都要重新計算所以在基增成本上是相對的高所以我們認為從實際上女性朋友能夠在這裡面能夠真正得到一個實益以及從基增成本來考量我們認為說是不是可以採取現在衛福部已經都有在做的相關的一些提供比如說衛福部對於在食物銀行就實際的吃的那個食物銀行裡面 |
| transcript.whisperx[92].start |
4519.4 |
| transcript.whisperx[92].end |
4523.525 |
| transcript.whisperx[92].text |
已經要求可以要多放一些生理用品的 |
| transcript.whisperx[93].start |
4524.577 |
| transcript.whisperx[93].end |
4548.914 |
| transcript.whisperx[93].text |
具點,增加這樣具點讓需要的婦女朋友可以去那邊去直接去領用直接去領用而且要避免標籤化避免標籤化讓他達到普遍性提升領用的一個意願都有5萬多人已經開始在做這樣的領用那另外在教育部呢也在高級中等學校友善提供多元的生理用品來推動所謂的月經平權計畫那在112年呢他已經 |
| transcript.whisperx[94].start |
4553.518 |
| transcript.whisperx[94].end |
4569.718 |
| transcript.whisperx[94].text |
議注金費有9700多萬,在113年度也準備議注2億4500萬,讓更多的一些不利處境的學生或中低家庭的孩子們都可以去做領用。」我想這個部分從這邊可以真正達到就是說 |
| transcript.whisperx[95].start |
4571.02 |
| transcript.whisperx[95].end |
4587.922 |
| transcript.whisperx[95].text |
讓女性朋友在領取生理用品上可以得到實惠,讓不利處境的孩子們以及這個中低家庭的一個婦女朋友們都可以得到一些獲益的實惠,那未來也可能可以在廣大的一些推廣達到這樣的一個目的,以上的一個補充。 |
| transcript.whisperx[96].start |
4589.683 |
| transcript.whisperx[96].end |
4615.419 |
| transcript.whisperx[96].text |
部長謝謝你也是身為女性大家說女性何苦為難女性這個是照顧一下女性特別是這個版本大概我們本院有8個委員提案我們也希望這個稅損也不多也希望多多支持一下首先我們請提案人就是民眾黨黃珊珊黃委員先發言然後接著再請國昭委謝謝 |
| transcript.whisperx[97].start |
4617.687 |
| transcript.whisperx[97].end |
4638.835 |
| transcript.whisperx[97].text |
謝謝趙偉。我想謝謝各位同仁還有部長。剛剛當然部長說我們當然知道說營業稅它有很高的這些相關的積增的必要跟稅可能會有稅損可是這個稅損就像剛剛趙偉說的大概不會太多那我們的提案內容很清楚其實這是不是單單一個營業稅的問題而是性別平權的概念 |
| transcript.whisperx[98].start |
4639.715 |
| transcript.whisperx[98].end |
4662.896 |
| transcript.whisperx[98].text |
這個案子其實是我在台北市擔任副市長的時候我們在台北市優先先在國中試辦女性生理用品提供給國中女生那後來擴展到國小的五六年級那中央看到也往這個方向走也提供給學校幾乎其實只要是學生都有需要的話大家都可以取得免稅免費的生理用品其實免費才是重點 |
| transcript.whisperx[99].start |
4663.897 |
| transcript.whisperx[99].end |
4690.02 |
| transcript.whisperx[99].text |
但是現在沒有辦法一下子到免費所以我們只能退而求其次先請先申請免稅那免稅的部分目前是愛爾蘭、英國加拿大、肯亞肯亞是一個很特別的國家他很早就免稅美國部分的州那現在德國也降低他的加值稅那蘇格蘭除了生理用品免稅以外還是全境免費提供生理用品其實一個性別平權的國家我們的夢想是在臺灣的公廁 |
| transcript.whisperx[100].start |
4691.841 |
| transcript.whisperx[100].end |
4707.934 |
| transcript.whisperx[100].text |
他將來的生理用品應該是跟衛生紙一樣普遍讓所有的女性不需要放在包包裡面非常緊張隨時去找甚至很害羞的去超商買的時候還要弄個牛皮紙在包著這個是對女性的一個我覺得是基本的尊重 |
| transcript.whisperx[101].start |
4709.275 |
| transcript.whisperx[101].end |
4736.198 |
| transcript.whisperx[101].text |
就像剛剛趙偉說的其實這個稅損不是很多但是它是代表一個先進國家的人權指標尤其是性別平權在台灣我們既然中央政府都這麼重視那這個稅基其實並不是非常大但是它可以代表台灣是一個對於性別平權尤其是性別貧窮那我們沒有辦法一步到位到全部免費所以我們希望說至少在免稅先跨出一大步 |
| transcript.whisperx[102].start |
4736.678 |
| transcript.whisperx[102].end |
4762.244 |
| transcript.whisperx[102].text |
那未來的目標當然是希望台灣所有的公廁裡面的衛生棉是隨手可得而不會造成說民眾其實以前看到衛生紙會帶回家可是你現在看到衛生紙沒有人帶回家我們也希望將來的衛生棉也一樣放在洗手間不會有人把它拿回家它會變成台灣的公民裡面大家認為說這是一個必要的東西第二個在性別教育的部分我們希望 |
| transcript.whisperx[103].start |
4762.884 |
| transcript.whisperx[103].end |
4788.72 |
| transcript.whisperx[103].text |
我們那時候在國中推廣就是讓很多小男生他瞭解女性的辛苦所以他們會去幫妹妹領衛生棉這個是我們希望在學校推廣的教育所以我希望這個案子既然這麼多委員我希望能夠順利的在這一次的修法裡面能夠掛進去執行面我相信財政部的能力一定能夠好好的來執行至於怎麼執行我們也相信我們 |
| transcript.whisperx[104].start |
4789.841 |
| transcript.whisperx[104].end |
4813.127 |
| transcript.whisperx[104].text |
政府跟基層單位應該都會想出辦法,但是我覺得這是一個進步國家的指標,而且這麼多委員一起提案,我們希望它能夠順利在2024年成為台灣進步國家的指標之一。謝謝。好,謝謝黃珊珊、黃委員為女性的大力爭取。接著請郭國文、郭昭瑋 |
| transcript.whisperx[105].start |
4815.001 |
| transcript.whisperx[105].end |
4842.169 |
| transcript.whisperx[105].text |
謝謝,謝謝召委我剛才聽那個黃三威委員所這個分享他在台北市政府裡頭的一些行政經驗跟成果我確實覺得就如同剛剛那個部長所提的好像看起來是行政作為跟行政手段的部分比較容易執行這個部分在立法的部分他一直提到強調的部分是說他到底是不是能夠直接在售價當中真正達到那個減免的效果或商家會用其他的方式來抬高那個價格反而呢 |
| transcript.whisperx[106].start |
4842.509 |
| transcript.whisperx[106].end |
4866.387 |
| transcript.whisperx[106].text |
沒有辦法反映到這一個真正消費者的這一個身上反而是讓商家有更多受益的一個空間這是第一個第二個我是覺得剛剛聽黃珊珊黃委員提的時候我倒是覺得財政部的態度可以稍微積極一點如果你假設你在修法上有他的困難的話那你財政部的高度你還有一些行政作為可以去進行嘛譬如講他剛剛提到說如果假設這一個 |
| transcript.whisperx[107].start |
4868.348 |
| transcript.whisperx[107].end |
4890.871 |
| transcript.whisperx[107].text |
為生免可以到很重要的通路上都隨時可以拿到的。」我剛剛直接在他在談論的過程當中我想到說臺灣最多通路會用到的地方大概就是連鎖的便利商店、全家、7-11你是不是能夠鼓勵鼓勵這幾個主要的通路的人由財政部的搞賭的代表說我如果立法上真的沒有辦法通過的話但是我財政部部長 |
| transcript.whisperx[108].start |
4891.291 |
| transcript.whisperx[108].end |
4892.012 |
| transcript.whisperx[108].text |
委員吳宗憲等18人分別擬具 |
| transcript.whisperx[109].start |
4912.154 |
| transcript.whisperx[109].end |
4934.259 |
| transcript.whisperx[109].text |
這一個水平跟素養都要提升的情況底下我也相信不會把那些衛生紙或衛生棉需要的用品帶回去我相信這一個素養會慢慢提升我是說如果部長你這個法令上有他的困難之處的話你在表述過程當中或許你可以展現一個更積極的一個行政的所作為或所斷的表述 |
| transcript.whisperx[110].start |
4935.099 |
| transcript.whisperx[110].end |
4958.001 |
| transcript.whisperx[110].text |
將會更彰顯說我們對這個議題的重要性那你如果說法令上的困難度我當然會尊重你在專業上的評估講白一點是我會尊重你專業上的評估第一個你剛剛說確實這個是不是真的反映到消費者身上這一點我覺得你講的不是沒有道理你其實你這個論點其實在報章上已經披露過了導致第二個部分你那基深成本的部分溯源到 |
| transcript.whisperx[111].start |
4959.102 |
| transcript.whisperx[111].end |
4968.773 |
| transcript.whisperx[111].text |
棉花的階段。」這個部分你剛剛在說明的時候並沒有說得很清楚,能不能請部長這個部分再補充說明一下。我簡單說明一下,就是說因為我... |
| transcript.whisperx[112].start |
4984.011 |
| transcript.whisperx[112].end |
4998.502 |
| transcript.whisperx[112].text |
委員這邊的建議是說把點增加的更多讓就增加更多的點讓我們女性朋友可以直接去領用我想這個部分我想當第一個就我女性來說我當然覺得這樣是一個非常方便非常好 |
| transcript.whisperx[113].start |
4998.942 |
| transcript.whisperx[113].end |
5021.755 |
| transcript.whisperx[113].text |
因為我們也都經歷過那樣的一個時間嘛那這個部分當然主要當然不是因為財政部主權那我講我可以我會去跟結合其他的部分我們一起來做好嗎那這樣好不好那我覺得是不是看有我們有個提案或是什麼我們來結合其他部會一起來做一起來推動這樣的一個事情好不好好是是是不好意思黃委員 |
| transcript.whisperx[114].start |
5026.145 |
| transcript.whisperx[114].end |
5030.831 |
| transcript.whisperx[114].text |
黃珊珊會不會直接優惠到消費者? |
| transcript.whisperx[115].start |
5042.145 |
| transcript.whisperx[115].end |
5062.121 |
| transcript.whisperx[115].text |
也就是說我們這個法修完之後因為都在通路裡面賣它一定會減5%的那張偉講得更好就是這些大的他們都有我們都會去7-11上廁所嘛它裡面提供免費的那當然就是社會公益的部分就我剛剛講我們希望將來所有的女性在台灣的任何場地 |
| transcript.whisperx[116].start |
5062.561 |
| transcript.whisperx[116].end |
5084.924 |
| transcript.whisperx[116].text |
他都可以很自在的得到一個臨時的免費的生理用品這樣對他來說是一個很方便但是如果可能的話就當講到通路這些通路絕對可以讓我們消費者直接受益啦所以這個也是部長不用擔心的事那食物的要不要補充不用了那個雞蒸的食物要說好請說請說明 |
| transcript.whisperx[117].start |
5087.506 |
| transcript.whisperx[117].end |
5110.288 |
| transcript.whisperx[117].text |
跟委員報告,我們的營業稅,因為像,其實我覺得委員這樣的體驗都是站在女性的角度,所以真的我都會想說我如果晚一點出生能受惠於這些措施該多好,但我們那個時代確實是沒有啦。那我們也有去研究過世界各國,那有一些國家,部分國家有給他免稅或減稅,但是大部分的國家我們收集到的是沒有啦。 |
| transcript.whisperx[118].start |
5110.848 |
| transcript.whisperx[118].end |
5121.38 |
| transcript.whisperx[118].text |
一、二、三、四、五、六、七、八、八、七、八、八、九、十、九、十、一、二、三、四、五、十、一、二、三、四、五、十、一、二、三、四、五、十、一、二、三、四、五、十、一、二、三、四、五、十、一、二、三、四、五、十、一、二、三、四、五、十、一、二、三、四、五、十、一、二、三、四、五、十、一、二、三、四、五、十、一、二、三、四、五、十、一、二、三、四、五、十、一、二、三、四、五、十、一、二、三、四、五、十、一、二、三、四、五、十、一、二、三、四、五、十、 |
| transcript.whisperx[119].start |
5129.108 |
| transcript.whisperx[119].end |
5129.628 |
| transcript.whisperx[119].text |
第八條條文修第八條條文修 |
| transcript.whisperx[120].start |
5151.335 |
| transcript.whisperx[120].end |
5158.147 |
| transcript.whisperx[120].text |
是其他的原因,因為我們有時候真的不是那麼容易,因為差太少了那個有時候不太具有辨識度這樣,以上補充一下 |
| transcript.whisperx[121].start |
5170.351 |
| transcript.whisperx[121].end |
5189.855 |
| transcript.whisperx[121].text |
因為他是這樣我們是對最終譬如說我舉個例子我們對生理用品免稅對不對那免稅的時候他是到最後他從棉花我們不是對棉花免稅他可能棉花不織布什麼之類的跟他講溯源的意思是說到底他有沒有降價他會跟你講我是棉花漲價了我是不織布漲價了不是你很難 |
| transcript.whisperx[122].start |
5193.256 |
| transcript.whisperx[122].end |
5220.825 |
| transcript.whisperx[122].text |
對!對!對!我要反映的是說只差五塊錢那他跟你說我棉花長了兩塊我不知不長了一塊我要一層一層去追因為他的原物料很多那我一層一層去追追到最後才知道你沒有把五塊錢回饋原來你什麼成本都沒增加部長的意思是說我要追那個成本到底是成本漲價還是還是說故意把利潤把那個減稅率變成利潤這部分的成本真的很高因為主要是因為 |
| transcript.whisperx[123].start |
5221.645 |
| transcript.whisperx[123].end |
5240.115 |
| transcript.whisperx[123].text |
的鑑別度太低了,它只有5%。一般我很難鑑別啦。那一般的國家有20%或15%。你如果沒有降個15%、20%,一下子消費者就發現了。這是我們為什麼基金上比較困難的原因啦。」好,謝謝。請吳麗華、吳委員。謝謝主席。大概 |
| transcript.whisperx[124].start |
5245.649 |
| transcript.whisperx[124].end |
5254.535 |
| transcript.whisperx[124].text |
提這個修法有幾個很重要的理由啦。第一個我覺得我們是在2007年就跟 |
| transcript.whisperx[125].start |
5255.982 |
| transcript.whisperx[125].end |
5275.835 |
| transcript.whisperx[125].text |
聯合國有一個消除對婦女一切歧視的公約有去締約所以我們也很努力國內也很努力在立法所以終於在2011年這個消除對婦女一切歧視形式的施行法三讀通過 |
| transcript.whisperx[126].start |
5277.296 |
| transcript.whisperx[126].end |
5297.723 |
| transcript.whisperx[126].text |
那你看又走了好多年像我進來立法院前幾年我們就一直在推希望教育部還有一些政府機關能夠提供免費的衛生棉去消除所謂的月經貧窮那我要說的是其實當年那個施行法通過他是要求兩個 |
| transcript.whisperx[127].start |
5298.863 |
| transcript.whisperx[127].end |
5314.709 |
| transcript.whisperx[127].text |
一個就是希望各級機關政府要去做立法的修改跟行政措施所以其實這十年我們走得非常的緩慢我是覺得說那我們去檢視我們所有的法 |
| transcript.whisperx[128].start |
5315.609 |
| transcript.whisperx[128].end |
5330.22 |
| transcript.whisperx[128].text |
那能夠去調整的其實我覺得很多的立法委員是基於這個原因去挑然後去做修那而且這個CEDAW他是每四年他就要做一次審查我覺得我們第一個 |
| transcript.whisperx[129].start |
5330.981 |
| transcript.whisperx[129].end |
5331.942 |
| transcript.whisperx[129].text |
財政委員會財政委員會財政委員會 |
| transcript.whisperx[130].start |
5347.677 |
| transcript.whisperx[130].end |
5375.844 |
| transcript.whisperx[130].text |
可是卻沒有辦法顯現在我們的這個法案的進步裡面我覺得這個是蠻可惜的啦然後在剛剛因為一直提到那個激增人力的問題其實我們之前也有開記者會啊對於那些營業稅小小的其實大可以去減少我們激增人力的一個辛苦我覺得有些小的其實沒有必要抓不是抓那個要叫什麼 |
| transcript.whisperx[131].start |
5376.884 |
| transcript.whisperx[131].end |
5378.866 |
| transcript.whisperx[131].text |
財政委員吳宗憲、委員吳宗憲、委員吳宗憲、委員吳宗憲 |
| transcript.whisperx[132].start |
5406.209 |
| transcript.whisperx[132].end |
5430.221 |
| transcript.whisperx[132].text |
3.8億其實不多但是它是一個具有代表性的意義行政院都有通過這個性別平等的政策綱裡面提到消除對婦女一切形式的歧視但是其實你說從上一屆就開始談到這一屆那我認為就是說你不要去想說稅收少了3.8億或是說我們要用很多的人去稽查 |
| transcript.whisperx[133].start |
5431.483 |
| transcript.whisperx[133].end |
5455.917 |
| transcript.whisperx[133].text |
是財政部,你如果說吼,這個免徵之後,你只要,真的你只要跟各個重要的同路商講吼,他們不會去,真的不會去騙你,他們如果敢騙你吼,你的手段更多啦,真的啦,你的手段是更多啦,所以我覺得說第一個,你先不要覺得說他們會去騙你吼,然後你們要花很多人力去,去查,吼,你要相信說這個是好的政策,那這些 |
| transcript.whisperx[134].start |
5457.097 |
| transcript.whisperx[134].end |
5486.429 |
| transcript.whisperx[134].text |
這些也都算在這些廠商的ESG的那一個政策的精神裡面所以我是覺得說這個東西去推動對我們賴清德總統也都是有加分的啦所以我是希望說財政部就是不要再堅持了就是讓這個案子能夠按照這個因為這個是不分男女不分黨派不分各黨都是有這個共識我是認為說盡量朝大家 |
| transcript.whisperx[135].start |
5486.989 |
| transcript.whisperx[135].end |
5501.316 |
| transcript.whisperx[135].text |
在黨派有共識的地方來做修法,好不好?好,謝謝李坤澄、李委員也是為女性同胞大力爭取那因為王委員剛剛有先舉手要離讓賴委員先還是 |
| transcript.whisperx[136].start |
5505.049 |
| transcript.whisperx[136].end |
5529.786 |
| transcript.whisperx[136].text |
女性優先今天這個女性的議題我們請賴慧媛、賴委員謝謝主席、謝謝黃委員我想這個針對的我也是呼籲昆城委員跟珊珊委員還有國務委員、立法委員的一個建議事實上一個先進的國家的一個指標這個其實公民生活的一個必需品尤其是女性 |
| transcript.whisperx[137].start |
5531.187 |
| transcript.whisperx[137].end |
5557.039 |
| transcript.whisperx[137].text |
尤其稅收只是少收了3.8億人力的稽查我想財政部是可以克服的那如果就是說財政部我覺得就是我們這麼多的一個委員的一個主張這個請財政部好好的考慮好好的考慮其實你們剛才講的這一些問題基本上都是可以克服的那本席也支持大家的一個前提的一個主張謝謝 |
| transcript.whisperx[138].start |
5562.09 |
| transcript.whisperx[138].end |
5582.938 |
| transcript.whisperx[138].text |
好 謝謝 謝謝我們賴會員、賴委員也是大力為女性同胞爭取所以今天聽起來大概就是每個委員都是站在比較支持的立場那我們再來請王世堅、王委員王世堅、王委員 |
| transcript.whisperx[139].start |
5589.429 |
| transcript.whisperx[139].end |
5615.6 |
| transcript.whisperx[139].text |
謝謝主席我兩點跟大家的看法都一樣第一點就是說財政部一直說減免了這3.8億沒有辦法實質回饋到這個消費者的手上那這一點其實蠻矛盾的啦因為我們行政院設有物價聯合稽查小組這也不需要財政部再怎麼多派人去查 |
| transcript.whisperx[140].start |
5616.502 |
| transcript.whisperx[140].end |
5637.763 |
| transcript.whisperx[140].text |
光是這個任務交給行政院聯合稽查小組他們都可以做得很徹底查得很徹底所以我相信這一筆稅金的減免回饋到售價上面這一點是沒有問題的這一點應該是沒有問題的那第二點 |
| transcript.whisperx[141].start |
5640.078 |
| transcript.whisperx[141].end |
5668.459 |
| transcript.whisperx[141].text |
減免生理用品稅這是國際上先進國家的趨勢你看美國、英國、德國、澳洲絕大多數先進國家他們早就這麼做了即便連比較保守的穆斯林國家像非洲國家、像肯尼亞那像其他像印尼、印度這些比較保守的穆斯林國家他們也都逐漸接受了 |
| transcript.whisperx[142].start |
5669.457 |
| transcript.whisperx[142].end |
5684.45 |
| transcript.whisperx[142].text |
所以我們台灣在國際的這個風間浪頭我們是處在進步社會的一環那我們更是應當應當現在就做所以我希望財政部不要 |
| transcript.whisperx[143].start |
5684.97 |
| transcript.whisperx[143].end |
5689.214 |
| transcript.whisperx[143].text |
及非加值型營業稅法部分條文修 及非加值型營業稅法部分條文修 |
| transcript.whisperx[144].start |
5707.028 |
| transcript.whisperx[144].end |
5718.433 |
| transcript.whisperx[144].text |
這次我們不是搶走十字架,我們只是在十字架上面把一些污點塗掉而已,所以這次就要拜託你了,這件事情我們三黨一致的共識,謝謝。 |
| transcript.whisperx[145].start |
5725.936 |
| transcript.whisperx[145].end |
5741.691 |
| transcript.whisperx[145].text |
所有的委員非常感謝都是站在女性的立場然後大力來支持因為稅損也只有一年打大概不到3.8億那是不是徵求各位委員來主席我不是寫完喔 |
| transcript.whisperx[146].start |
5751.994 |
| transcript.whisperx[146].end |
5777.919 |
| transcript.whisperx[146].text |
還在寫嗎?還在寫嗎?我想說那個財政部如果真的是要對這些部分還有意見的話至少要讓委員感受到你們的誠意嘛所以我提一個案子那現在在寫說你要如何透過你現在的財務部的高位去聯合經濟部其他部會我講白一點啦剛剛大家引用到經濟部是解決問題但是你們會幫公司製造問題啦 |
| transcript.whisperx[147].start |
5779.139 |
| transcript.whisperx[147].end |
5803.04 |
| transcript.whisperx[147].text |
如果他們不寵的話他們會很多考慮啦當然這樣講是不是非常好但是事實上他們會很尊重你的意思啦你很少出面嘛你要求做這個公益事件其實不是壞事是好事而不是只有黨因為這是對的事情不能只有黨那你如果說一直講說那個激增成本太高那個我大概聽得出來財政部長意義上的他沒有達到實質的效果啦 |
| transcript.whisperx[148].start |
5803.2 |
| transcript.whisperx[148].end |
5823.189 |
| transcript.whisperx[148].text |
即是說你這通過看起來是宣誓性但沒有達到實質的效果你就乾脆這個就不一定要修他的態度是這樣子可是我們不是在討論一個法的問題我們是討論一個人權的一個象徵的問題所以說你還要有一個相對的作為出來其實台北市政府會做出一些成績主要還是在行政權的範圍啊 |
| transcript.whisperx[149].start |
5824.289 |
| transcript.whisperx[149].end |
5841.877 |
| transcript.whisperx[149].text |
那你站在行政單位你也可以做出一個行政權那達到實質的效果遠遠比法條上你如果沒有辦法落實你通過法條你沒有辦法落實一樣沒有那個效果講白一點真正實質的效果是在行政作為的部分所以說我今天提的這個案能不能請召委要不要待會讓大家討論一下 |
| transcript.whisperx[150].start |
5844.958 |
| transcript.whisperx[150].end |
5865.032 |
| transcript.whisperx[150].text |
那這樣子我們對於這個第八條的部分大概討論已經充分了大概每個委員的發言都是贊成為女性同胞大力來爭取包括國民黨包括民進黨包括民眾黨都觀念都是一致的所以 |
| transcript.whisperx[151].start |
5867.214 |
| transcript.whisperx[151].end |
5892.954 |
| transcript.whisperx[151].text |
這裡有一個臨時提案是建請財政部會商相關部會擴大提供免費生理用品之範圍及管道以落實女性權益之保障包括我還有包括與會的所有委員大家都簽名了那簽名這個就是代表一個督促的力量那對於今天的這個 |
| transcript.whisperx[152].start |
5895.748 |
| transcript.whisperx[152].end |
5912.234 |
| transcript.whisperx[152].text |
反案的推動這個條文的修正草案的推動也不影響所以如果各位沒有意見的話所以沒有意見的話我們就要處理了來部長再說明一下 |
| transcript.whisperx[153].start |
5914.588 |
| transcript.whisperx[153].end |
5934.586 |
| transcript.whisperx[153].text |
我想這裡是不是第一個因為有關提供免費生理用品當然就是照顧女性以及這個平權那是不是可以就是由近景財政部協調他們的這些部會可以嗎協調相關部會他們來去做擴大這樣的一個提供 |
| transcript.whisperx[154].start |
5938.229 |
| transcript.whisperx[154].end |
5942.833 |
| transcript.whisperx[154].text |
不,沒關係,這個是見情而已啦,內容不要修正,見情你們自己在斟酌嘛。尊重委員的提案。 |
| transcript.whisperx[155].start |
5951.653 |
| transcript.whisperx[155].end |
5978.672 |
| transcript.whisperx[155].text |
那我們這個臨時這樣就確定照案通過提案人有郭文文、羅明才、賴慧玟吳立華、王世堅、李坤成、黃珊珊委員等還有陸續還有委員要簽的也可以簽好那我們今天對於第八條的部分如果沒有意見我們就全案就是併案保留送院會朝野的協商有沒有意見 |
| transcript.whisperx[156].start |
5985.458 |
| transcript.whisperx[156].end |
5998.961 |
| transcript.whisperx[156].text |
好 沒有問題啊 那就是確定全案保留送院會朝野協商好 這樣就過了好 確定保留送院會啊 保留送全案保留 |
| transcript.whisperx[157].start |
6013.762 |
| transcript.whisperx[157].end |
6034.384 |
| transcript.whisperx[157].text |
保留的原因來請黃聲琛、黃委員報告招委因為我們好像現場委員沒有人反對啊所以到底是為什麼要保留的是不是要確定一個版本這樣大家比較清楚因為現在版本很多那如果要保留的話我們到時候可能對的版本是哪一個可能要比較清楚一點 |
| transcript.whisperx[158].start |
6035.487 |
| transcript.whisperx[158].end |
6039.569 |
| transcript.whisperx[158].text |
全案保留,送院會朝野協商。這段時間也讓財政部多做一點事情,等於是幫忙財政部在各部會協調的時候它有一個動力存在。 |
| transcript.whisperx[159].start |
6077.374 |
| transcript.whisperx[159].end |
6087.639 |
| transcript.whisperx[159].text |
協商完成,請議事人宣讀協商結論。宣讀協商結論。第六條之一,照行政院提案通過。 |
| transcript.whisperx[160].start |
6090.063 |
| transcript.whisperx[160].end |
6104.477 |
| transcript.whisperx[160].text |
第32條之一照行政院提案通過第48條之二照行政院提案通過第50條照行政院提案通過委員張宏祿等20人擬具《加值型及非加值型營業稅法》第6條之一第8條條文修正草案 |
| transcript.whisperx[161].start |
6105.964 |
| transcript.whisperx[161].end |
6109.166 |
| transcript.whisperx[161].text |
法等第八條條文修正草案案均保留送院會協商臨時提案一案。照案通過。宣傳完畢請問各位委員對於協商結論有無異議 |
| transcript.whisperx[162].start |
6135.219 |
| transcript.whisperx[162].end |
6162.726 |
| transcript.whisperx[162].text |
沒有異議。」好,我們做如下決議本日會議做如下決議加值型及非加值型營業稅法部分條文修正草案等10案做如下宣告一、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。委員 |
| transcript.whisperx[163].start |
6163.513 |
| transcript.whisperx[163].end |
6185.438 |
| transcript.whisperx[163].text |
林楚英等18人擬具《加值型及非加值型營業稅法》第32條之一及第48條之二條文修正草案二案。審查完略並按擬具審查報告提報院會討論院會討論前不需交由黨團協商院會討論時由本席補充說明 |
| transcript.whisperx[164].start |
6195.841 |
| transcript.whisperx[164].end |
6215.629 |
| transcript.whisperx[164].text |
委員對以上之決議有異議、沒有異議通過。二、委員張宏祿等22人擬具加值型及非加值型營業稅法第六條之一及第八條條文修正草案案即台灣民眾黨黨團 |
| transcript.whisperx[165].start |
6217.89 |
| transcript.whisperx[165].end |
6246.262 |
| transcript.whisperx[165].text |
委員黃捷等17人、委員吳宗憲等18人、委員林思敏等27人、委員洪孟楷等18人、委員郭玉琴等18人及委員陳金輝等17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7案。8案 |
| transcript.whisperx[166].start |
6252.853 |
| transcript.whisperx[166].end |
6276.548 |
| transcript.whisperx[166].text |
第八條是7案審查完略並按擬具審查報告提報院會討論院會討論前需交由黨團協商院會討論時由本席補充說明請問各位委員對以上決議有無異議沒有異議通過休息禮拜三繼續開會謝謝 |
| transcript.whisperx[167].start |
6282.185 |
| transcript.whisperx[167].end |
6288.589 |
| transcript.whisperx[167].text |
負責負責負責負責負負負負負負負負負負負負負負負負負負負 |