| IVOD_ID |
160514 |
| IVOD_URL |
https://ivod.ly.gov.tw/Play/Clip/1M/160514 |
| 日期 |
2025-04-23 |
| 會議資料.會議代碼 |
委員會-11-3-20-9 |
| 會議資料.會議代碼:str |
第11屆第3會期財政委員會第9次全體委員會議 |
| 會議資料.屆 |
11 |
| 會議資料.會期 |
3 |
| 會議資料.會次 |
9 |
| 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3會期財政委員會第9次全體委員會議 |
| 影片種類 |
Clip |
| 開始時間 |
2025-04-23T10:53:33+08:00 |
| 結束時間 |
2025-04-23T11:06:38+08:00 |
| 影片長度 |
00:13:05 |
| 支援功能[0] |
ai-transcript |
| video_url |
https://ivod-lyvod.cdn.hinet.net/vod_1/_definst_/mp4:1MClips/27ac2f54fdf75cc03154d74b9c88f802c0f390e692fb4f249a3354dc8dbd3a62cb86eaca5078d11d5ea18f28b6918d91.mp4/playlist.m3u8 |
| 委員名稱 |
鍾佳濱 |
| 委員發言時間 |
10:53:33 - 11:06:38 |
| 會議時間 |
2025-04-23T09:00:00+08:00 |
| 會議名稱 |
立法院第11屆第3會期財政委員會第9次全體委員會議（事由：一、審查「貨物稅條例」34案：
(一) 本院委員葉元之等21人擬具「貨物稅條例刪除部分條文草案」案。
(二) 本院委員廖先翔等16人擬具「貨物稅條例刪除第八條條文草案」案。
(三) 本院台灣民眾黨黨團擬具「貨物稅條例第十一條、第十一條之一及第三十七條條文修正草案」案。
(四) 本院委員邱若華等20人擬具「貨物稅條例第十一條條文修正草案」案。
(五) 本院委員魯明哲等16人、委員顏寬恒等19人、委員羅廷瑋等16人、委員賴士葆等21人、委員邱鎮軍等22人、委員徐欣瑩等27人、委員翁曉玲等17人、委員羅明才等16人、委員郭國文等17人、委員王鴻薇等24人、委員廖偉翔等17人、委員許宇甄等21人、委員黃建賓等16人、委員林思銘等21人、委員萬美玲等16人分別擬具「貨物稅條例第十一條之一條文修正草案」等15案。
(六) 本院委員李坤城等24人擬具「貨物稅條例第十一條之一、第十二條之五及第十二條之六條文修正草案」案。
(七) 本院委員鄭天財Sra Kacaw等19人、委員林思銘等19人、委員涂權吉等17人、委員陳玉珍等19人、委員馬文君等18人、委員王世堅等19人、委員張智倫等25人、委員魯明哲等16人、委員王鴻薇等19人、委員楊瓊瓔等20人、委員邱鎮軍等24人、委員萬美玲等18人、委員廖偉翔等17人分別擬具「貨物稅條例第十二條條文修正草案」等13案。
(八) 本院委員邱鎮軍等19人擬具「貨物稅條例第十二條之三條文修正草案」案。
二、審查人民請願案有關「貨物稅條例」7案。） |
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主席 再當委員先進列席了政府金管署長 官員會長 工作夥伴 媒體記者 女士先生有請財政部理事長也請我們的護稅署宋署長和國庫署的陳署長好 理事長齁 宋署長 陳署長委員早安次長早 兩位署長早我的標題呢 護護稅不是非關稅貿易障礙飲料品類比車輛類更要檢討來 先請教一下關稅 今天的題目請問 次長關稅會不會影響兩國的貿易量 |
| transcript.whisperx[1].start |
41.254 |
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會影響嘛所以嚴格來講關稅可不可以視為一種貿易障礙會影響貿易的進行嗎通常是貿易談判一個很重要的因素那什麼叫做非關稅的貿易障礙譬如說進口農產品的農藥檢測會造成外國農產品輸入困難會不會被當作一種非關稅的貿易障礙 |
| transcript.whisperx[2].start |
70.062 |
| transcript.whisperx[2].end |
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會嘛,很好,我們來看一下,我們來看一下,川普他21號發文,他說非關稅的作弊有八成,他用作弊喔,他不是說障礙喔他說,台灣我看來看去,貨幣超重,台灣有沒有被列入觀察名單?有轉運逃避關稅,有沒有被擔心台灣來作為席產地? |
| transcript.whisperx[3].start |
90.422 |
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118.111 |
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有可能但是有一個像什麼補貼傾銷所謂的補貼跟傾銷我相信是沒有啦最近你們財政部國庫署做一個很好的事情有些中國產製的啤酒冒充本地的啤酒我們要嚴格的加以稽查你們有提高他的罰則 有沒有好 那給我們陳署長一個鼓勵該做的事要做好 台灣有沒有傾銷有沒有補貼但是有沒有利用增值稅變相實施關稅跟出國補貼有沒有 台灣有沒有 |
| transcript.whisperx[4].start |
119.815 |
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129.059 |
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其實嚴格講起來應該是沒有你認為沒有好那我們來問一下請問貨物稅算不算一種利用增值稅變相實施關稅與出口補貼的手段 |
| transcript.whisperx[5].start |
130.267 |
| transcript.whisperx[5].end |
149.492 |
| transcript.whisperx[5].text |
沒有 其實我們貨物稅的課程是就是國內外大家都是公平對待而且世界各國都一樣它就是一個一般的稅一般的特種消費稅所以貨物稅會不會造成兩國貿易量的下降是不是一種非關稅的貿易障礙不會不會 好 很好 肯定答案好 那我們來看一看今天來談貨物稅我們就來談貨物稅 謝謝陳署長可以請回了口頭嘉獎過了 謝謝好 我們看一下 |
| transcript.whisperx[6].start |
156.914 |
| transcript.whisperx[6].end |
175.005 |
| transcript.whisperx[6].text |
來這是你們財政部石料研究室的南京政府時期有三種麵粉捲煙後來棉紗火柴水泥這五種後來要加上了酒跟煙這幾種這九種稅呢成為在二次大戰當時國民政府的重要財源是不是哪一項不是為了充裕國庫 |
| transcript.whisperx[7].start |
178.51 |
| transcript.whisperx[7].end |
202.848 |
| transcript.whisperx[7].text |
他就是一個重要的就是財政收入那都找誰收找實業家嘛當年能製造麵粉的能製造火柴的能製造棉紗的都是實業家工廠在那裡你政府要跟他課稅他跑得掉嗎跑不掉嘛所以你們就是對這些有錢的實業家課稅當然他會轉嫁到消費者身上好 還有一種稅 往下看民國18年的一個報告 |
| transcript.whisperx[8].start |
205.239 |
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221.308 |
| transcript.whisperx[8].text |
捲菸它是奢侈品而且會傷肺、弱腦、傷經前在場抽菸的18年前民國上班就這樣做了它變成健康菌的概念現在捲菸算不算貨物稅不課貨物稅課菸酒稅課菸酒稅好往下看所以現在貨物稅拿幾種 |
| transcript.whisperx[9].start |
223.237 |
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251.3 |
| transcript.whisperx[9].text |
我們有橡膠輪胎 油氣 電氣 車輛水泥 飲料品 平板玻璃我看了一下你們在民國九十一年你們自己財政部內部的一個貨物稅之檢討距今已經二十四年 二十三年了他說輪胎這個有公共汙染油氣類要節約能源電氣類會消耗能源車輛類會造成交通堵塞這些都有外部成本所以科貨物稅的目的是要怎樣要把外部成本內部化是這樣嗎 |
| transcript.whisperx[10].start |
252.641 |
| transcript.whisperx[10].end |
271.829 |
| transcript.whisperx[10].text |
這是你們自己寫的喔是是這樣喔好可是我搞不懂呢水泥飲料平板玻璃為什麼要課貨物稅水泥說減便因為很容易課稅你就減便就收飲料跟平板玻璃是為了財政目的財政目的收入目的那麼多為什麼找這兩個目的來下手為什麼 |
| transcript.whisperx[11].start |
274.215 |
| transcript.whisperx[11].end |
290.063 |
| transcript.whisperx[11].text |
呃就是課程上也是便利啦便利嘛好抽的就盡量給他抽啦我要叫他思考一下我們看一下貨物稅現在佔比多不多1600億佔我們總稅收的4.3%要充裕國庫實在不需要找貨物稅而且你們還不斷的減免 |
| transcript.whisperx[12].start |
291.52 |
| transcript.whisperx[12].end |
320.32 |
| transcript.whisperx[12].text |
貨物稅十一條之一十二條都是車輛能源效率往下看接下來貨物稅十二之三十二之五通通都是為了什麼拿在手裡然後呢給一些政策性的鼓勵所以現在貨物稅是不是變成政府的一個政策手段都點頭嘛我跟你講我一個朋友啦大家輕鬆一點齁他說他老婆手上那個鑽戒齁我說那個不是鑽戒嗎他說不是那叫小美本我說什麼叫小美本你老婆手上的鑽戒叫小美本說每次老婆跟我吵架我就說我有買鑽戒給你喔 |
| transcript.whisperx[13].start |
321.991 |
| transcript.whisperx[13].end |
344.456 |
| transcript.whisperx[13].text |
所以我覺得政府開貨物稅啊 每當人民覺得對政府不滿覺得這個不滿 那我貨物稅給你調降一下貨物稅變成政府跟人民的小美本欸你們現在有沒有貨物稅都是在延長啊 免稅啊 抵免啊 有沒有然後時間到了呢 大家又來延長啊 抵免啊 是不是這樣可是它確實是一個政策工具 它可以改變我們消費制度是的 可是你這個政策工具有問題 我們往下看 |
| transcript.whisperx[14].start |
345.496 |
| transcript.whisperx[14].end |
370.678 |
| transcript.whisperx[14].text |
你的財稅目的 你的徵收目的 貨物稅來是貨物稅的目的 貨物稅 固定稅率 有錢人沒有錢人都一樣有錢人他消費的占比低 沒有錢人他消費的占比高所以形同是一種窮人稅 你同不同意這個不能這樣解釋啦 因為貨物稅不是單一費率嗎因為它就是一個消費稅 消費稅的性質就是你認為它是消費稅 那為什麼這七項消費稅 我們來看一下 |
| transcript.whisperx[15].start |
372.455 |
| transcript.whisperx[15].end |
396.289 |
| transcript.whisperx[15].text |
橡膠輪胎 油氣類 電氣類 車輛類 水泥類 飲料類 平板玻璃目前哪一個貢獻 稅務貢獻度最高車輛吧車輛 哪個貢獻度最低油漆跟車輛 對貢獻度最低的是哪一個飲料還是玻璃玻璃吧玻璃玻璃是很好的 飲料也很低啦所以哪些是有錢人用比較有錢人開車 一般人就喝飲料 |
| transcript.whisperx[16].start |
397.881 |
| transcript.whisperx[16].end |
413.924 |
| transcript.whisperx[16].text |
有錢的人跟一般的人的消費品你們都給他課同樣的稅這合理嗎?可是因為消費稅它的性質就是這樣那為什麼只有這七種?對啊你說不出來啊既然是消費稅為什麼只有七種?來往下看 |
| transcript.whisperx[17].start |
415.017 |
| transcript.whisperx[17].end |
435.398 |
| transcript.whisperx[17].text |
所以說現在請你們檢討啊高必需性高普及性的民生用品要調整啊避免變成是對窮人瞌睡啊有錢人在喝飲料還是一般人在喝飲料都喝差不多的錢嘛難不成比較有錢人喝得非常的貴沒有他們喝很貴的飲料呢都是菸酒稅啦我們來看一下我們來談飲品齁 |
| transcript.whisperx[18].start |
437.04 |
| transcript.whisperx[18].end |
460.5 |
| transcript.whisperx[18].text |
目前飲料有沒有免稅的有什麼樣的飲品免稅天然 純天然的 天然的統合純天然的都免稅對不對那可是呢你們現在還規定很嚴格喔純天然的果汁跟蔬菜汁必須符合國家標準然後呢如果把這兩種混合的也可以免稅分得好細啊A |
| transcript.whisperx[19].start |
461.581 |
| transcript.whisperx[19].end |
476.29 |
| transcript.whisperx[19].text |
可以免稅B可以免稅所以A加B就可以免稅是不是這樣子對 兩個都一樣好 那往下看現在如果A加B加C這個C還沒有被國家標準認定是純天然的那要不要繳稅 |
| transcript.whisperx[20].start |
478.213 |
| transcript.whisperx[20].end |
507.273 |
| transcript.whisperx[20].text |
呃如果還沒有被認定當然可能就是課稅範圍啦是啊是所以你來看齁現在很多的市售果汁是把很多調在一起他強調都是天然的都沒有加水都是百分之百但是呢必須在CNS有項目的可以只要他放了一個項目是CNS上沒有的就要按照什麼按照8%的稅是不是這樣子是好那這個很不簡正便宜嘛往下看你看看條文往前往前再往前 |
| transcript.whisperx[21].start |
508.173 |
| transcript.whisperx[21].end |
532.984 |
| transcript.whisperx[21].text |
你來看一下喔你們怎麼證明貨物稅證明的認定要主管機關的證明文件是由進口或產製者憑主管機關工業、能源或交通主管機關然後呢來給我們的貨稅的主管機關來證明那麼呢基增機關因洽主管機關提供經驗後注意這幾個字喔本於職權誰的職權 |
| transcript.whisperx[22].start |
536.536 |
| transcript.whisperx[22].end |
554.734 |
| transcript.whisperx[22].text |
所以基深機關的職權還是所謂的交通能源工業機關的職權基深機關的職權是嘛所以說國家標準有沒有符合最後你們要不要認定它是百分之百的天然果菜汁一樣由你們來認定嘛對不對是但是現在情況不是這樣我告訴你來往下看所以現在呢往下看 |
| transcript.whisperx[23].start |
555.914 |
| transcript.whisperx[23].end |
572.231 |
| transcript.whisperx[23].text |
現在呢 我們的情況是 我們很多的飲料強調機能 強調健康 百分之百但是他把他的果菜汁當中有一項只要不在現在的國家標準檢驗局的項目當中你們就給他磕8%的稅 你認為合不合理 |
| transcript.whisperx[24].start |
575.06 |
| transcript.whisperx[24].end |
600.897 |
| transcript.whisperx[24].text |
這個當然就是要看他事實上是不是最後還是符合他要 你知道嗎 國家標準檢驗局檢查一個產品少則半年多則一年這半年一年的貨物稅你要怎麼賠他他如果檢驗出來是說我A加B加C A你們已經證明是純天然 B也是純天然C呢我送去國家標準檢驗局檢查後 證明是天然那我過去這段時間繳的稅要不要退 |
| transcript.whisperx[25].start |
601.869 |
| transcript.whisperx[25].end |
603.41 |
| transcript.whisperx[25].text |
所以說我現在先做第二點請就以立案申請並切決的CNS國家標準五項目的純天然果汁 |
| transcript.whisperx[26].start |
622.403 |
| transcript.whisperx[26].end |
646.26 |
| transcript.whisperx[26].text |
我說我在做純天然果汁有很多的果品跟蔬菜品其中幾個項目還沒取得國家標準年齡的標準但是我竊竊了那麼你們是不是可以給我過度時間就是說比照天然的果汁先免稅如果後來驗不過我再補可以嗎可以這是一個主型的方案第二個請研議現行的高必需性高普及性的民生用品 |
| transcript.whisperx[27].start |
647.065 |
| transcript.whisperx[27].end |
669.741 |
| transcript.whisperx[27].text |
的貨物稅我強調一次只有七項我再背一次給你聽橡膠輪胎油氣電氣車輛這四種有外部成本的另外三種水泥水泥我不曉得有沒有外部成本平板玻璃跟飲料我聽來聽去跟民生最相關的就是飲料是不是針對優先從飲料來減免貨物稅著手可不可以提個報告 |
| transcript.whisperx[28].start |
671.395 |
| transcript.whisperx[28].end |
690.908 |
| transcript.whisperx[28].text |
委員我們可以提出報告,沒問題這七種,當然你要擴及到其他種我有沒有意見,我再唸一次給林主席站起來橡膠輪胎還有油氣類、電氣類、車輛類,這幾種是不是符合我們高B薛馨跟泡芙琴,我不知道 |
| transcript.whisperx[29].start |
692.028 |
| transcript.whisperx[29].end |
713.265 |
| transcript.whisperx[29].text |
平板玻璃跟水泥是屬於建材獨獨這個飲品飲料類是幾乎大家每天都在喝的優先檢討飲品從貨物稅當中排除可不可以這個部分我們可以來研議然後提出一個說明跟報告給文參希望你們要瞭解我從你們民國18年貨物稅開始起徵我們研究到達到現在 |
| transcript.whisperx[30].start |
714.526 |
| transcript.whisperx[30].end |
728.812 |
| transcript.whisperx[30].text |
貨物稅現在存在的價值跟意義都需要深刻的來檢討不要變成政府手上的熊尾笨每當人民或其他國家跟你要什麼相對的籌碼的時候你就拿來當籌碼使用要符合原來稅制的目的 可以嗎 |
| transcript.whisperx[31].start |
730.033 |
| transcript.whisperx[31].end |
743.559 |
| transcript.whisperx[31].text |
這部分謝謝委員指教 我們會往這個方向來演繹好 謝謝委員你沒有給我們時間 所以我們報告多久出來我是因為你這邊講辣藥 我們提出報告你們要多久時間 明年以後的時間都可以 |
| transcript.whisperx[32].start |
748.926 |
| transcript.whisperx[32].end |
777.415 |
| transcript.whisperx[32].text |
報告要多久要多久是第一個可以給我們一個月的時間好 一個月可以那至於第二個部分因為我們可能還要洽一下那個主管機關的意見也是一個月好不好對可以給我們兩個月兩個月第一個比較簡單飲料全部免稅比較簡單一個月第二個CMS比較困難要兩個月我們已經有相關的研究報告已經有研究的過程好 第一項一個月第二項兩個月是好 志願委員來報告我的時間呢24小時以內我都可以接受謝謝好 謝謝張嘉斌委員接著我們請賴會員委員 |
| transcript.whisperx[33].start |
783.947 |
| transcript.whisperx[33].end |
784.468 |
| transcript.whisperx[33].text |
謝謝主席 我們請 |