| IVOD_ID |
162216 |
| IVOD_URL |
https://ivod.ly.gov.tw/Play/Clip/1M/162216 |
| 日期 |
2025-06-04 |
| 會議資料.會議代碼 |
委員會-11-3-20-15 |
| 會議資料.會議代碼:str |
第11屆第3會期財政委員會第15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 |
15 |
| 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15次全體委員會議 |
| 影片種類 |
Clip |
| 開始時間 |
2025-06-04T11:20:02+08:00 |
| 結束時間 |
2025-06-04T11:30:46+08:00 |
| 影片長度 |
00:10:44 |
| 支援功能[0] |
ai-transcript |
| video_url |
https://ivod-lyvod.cdn.hinet.net/vod_1/_definst_/mp4:1MClips/dfdeed74d30b9828621f43aa59702ce35e54a9d835821946ec695a437ff13aed3678eecdf53964765ea18f28b6918d91.mp4/playlist.m3u8 |
| 委員名稱 |
鍾佳濱 |
| 委員發言時間 |
11:20:02 - 11:30:46 |
| 會議時間 |
2025-06-04T09:00:00+08:00 |
| 會議名稱 |
立法院第11屆第3會期財政委員會第15次全體委員會議（事由：一、本院台灣民眾黨黨團，有鑑於行政院主計總處行文各縣市政府，將中央編列給地方政府的一般性補助款自114年度5至12月份分配及撥付數全數改為未分配數，已嚴重違反立法院通案刪減、促進政府資源有效配置之決議精神。中央政府預算編列浮濫，原編列三兆一千億元，立法院通案刪減後仍有二兆九千億餘元之數，為中華民國史上最高之中央政府總預算，本院本於職責審議預算，以督促中央政府增進財務效能、減少不當經濟支出甚至浪費之目的，中央政府不思檢討如何有效節用分配資源，卻意圖慷地方政府之慨，緊縮一般性補助款補助事項，將直轄市、準用直轄市規定之縣及縣（市）基本財政收支差短與定額設算之教育、社會福利及基本設施等改為未分配數，此舉不僅違反原預算刪減提案之意旨，更將嚴重影響地方財政及運作，對地方長期建設造成劇烈衝擊。爰建請院會作成決議：「行政院主計總處應依立法院審議中華民國114年度中央政府總預算案通案刪減之決議意旨，由中央各機關及所屬編列之預算刪減調整，並立即將一般性補助款足額撥付予地方政府。」請公決案。【本案如經院會復議，則不予審查】
二、邀請行政院主計總處陳主計長淑姿、財政部莊部長翠雲、內政部劉部長世芳及法務部就「近十年中央政府依財政收支劃分法、地方制度法等地方政府之補助情形及對均衡地方經濟發展之成效」進行專題報告，並備質詢。） |
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好 主席 在場的委員先進列席的政務機關事長 官員 會長 工作夥伴 媒體 記者 女士先生有請行政院主計總署陳主計長 財政部莊部長和負責署的宋署長宋署長 |
| transcript.whisperx[1].start |
31.365 |
| transcript.whisperx[1].end |
57.959 |
| transcript.whisperx[1].text |
委員好主計長好 部長好 署長好來 先請教主計長是主計長去年 省今年 今年的中央政府總預算被刪了多少錢兩千零七十六億兩千零七十六億 是你刪的嗎不是是立法院刪的嗎是是立法院刪的 你有沒有刪中央政府總預算沒有沒有 好今天我的體重是七十三公斤那今天如果有人要求我減重十公斤那你覺得我怎麼減最快 |
| transcript.whisperx[2].start |
59.893 |
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88.021 |
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我的頭剛好10公斤頭剁掉就減了10公斤可以這樣嗎應該不會嘛你會從哪裡減脂肪多的地方減嘛對不對好假如我73公斤要我減10公斤那請問一下目前地方政府的財政有沒有餘裕目前情況都已經好轉好轉了我看到的說有剩餘那是這幾個地方政府剩餘都一樣多嗎還是有的剩的多有的剩的少還是有的甚至還不夠 |
| transcript.whisperx[3].start |
89.643 |
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103.385 |
| transcript.whisperx[3].text |
一般是直轄市是剩比較多直轄市剩的多因為它本身分配的一個統籌分配稅也比較多那屏東縣呢 屏東縣剩很多嗎屏東縣沒有屏東縣沒有剩很多啦 剩的還不夠啦 |
| transcript.whisperx[4].start |
104.195 |
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120.445 |
| transcript.whisperx[4].text |
所以今天如果說來我們看一下今天三減預算的提案是台灣民眾黨黨團中國國民黨黨團他的提案文寫得很清楚三減總數如果未達939億7500萬利於補足叫行政院自己調整 |
| transcript.whisperx[5].start |
120.945 |
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133.908 |
| transcript.whisperx[5].text |
因為我叫你減10公斤3公斤從屁股的肥肉減其他7公斤你自己看著辦那你是不是要從你會剁頭剁腳剁手嗎不會嘛你會從脂肪剁肉減嘛那地方政府也有剩餘但是我今天要問的是說這636億你們同樣的都減25%這對於 |
| transcript.whisperx[6].start |
140.374 |
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164.885 |
| transcript.whisperx[6].text |
財政 地方財政剩餘比較少的 甚至不足的 不公平你覺得有沒有這樣的感覺是 這個我們會檢討很好 那我們要看那現在呢 剛剛有人在一直問 下一頁今天什麼時候 藍白統三了 今年1月21嘛 是不是然後呢 行政院有沒有覺得不可行 有沒有 有有沒有提出呼籲有 我們熱愛自愛難行3月12提出呼籲嘛 |
| transcript.whisperx[7].start |
167.13 |
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188.445 |
| transcript.whisperx[7].text |
好 那麼 副議有沒有通過沒有通過副議沒有通過那剛剛有人一直在提到地方財政收支劃分法你知道現在新版的財劃法什麼時候公告通過的嗎3月263月26中午公布實施嘛3月21嘛是不是在副議遭否決之後 |
| transcript.whisperx[8].start |
190.003 |
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218.552 |
| transcript.whisperx[8].text |
所以這些情況裁判法在我們中央政府的預算要求你們自行調整636億之後才通過的裁判法並沒有適用今年度的中央政府總預算 是不是這樣好 那解放民進黨在5月26號提出申請釋憲然後呢 院長在5月26號提出說或許可以追加預算那麼憲法法庭也受理了這個釋憲案如果行政院沒有提追加預算或立法院多數黨團不願意提通過追加預算 |
| transcript.whisperx[9].start |
219.392 |
| transcript.whisperx[9].end |
233.001 |
| transcript.whisperx[9].text |
那你覺得視線是不是有一個機會是,我們也是希望能夠經過視線來做一個修正所以我要簡單講,就幾分鐘而已啦這個就是,如果說藍白的國會多數不願意來提最佳預算 |
| transcript.whisperx[10].start |
234.582 |
| transcript.whisperx[10].end |
261.074 |
| transcript.whisperx[10].text |
不願意來接受提最佳預算我要強調一次喔 憲法規定啊立法院是不能為增加支出制決議的立法院不能提出要行政院提最佳預算但是如果最佳預算行政院沒有提我們就看事件了嘛 對不對好 往下看來 我問了一個問題 來謝謝陳主席長 我們現在問部長部長 我就要關心重大的事情啊美國的繡改新制偉大美利法案 他說什麼從美國匯款到境外的資金要匯款稅 有沒有聽過 |
| transcript.whisperx[11].start |
263.924 |
| transcript.whisperx[11].end |
278.236 |
| transcript.whisperx[11].text |
最近有注意到這個問題但是這個法案目前沒有說明非美國公民或他美國人在美的合法投資後的資金會出會不會被剋有沒有這個部分我覺得詳細的細節還是要有在觀察但是要注意往下看現在台積電 |
| transcript.whisperx[12].start |
279.574 |
| transcript.whisperx[12].end |
295.652 |
| transcript.whisperx[12].text |
台積電是在台灣上市的公司國際資金來這邊買他的股票他把資金當中1650億他去美國投資設了美國廠美國廠賣了晶片在美國市場賣了晶片賺了錢現在他的這個錢資本利得到匯回台灣來按照這樣的美利偉大的法案會不會被扣5%的匯款稅 |
| transcript.whisperx[13].start |
298.815 |
| transcript.whisperx[13].end |
305.419 |
| transcript.whisperx[13].text |
有沒有可能這個部分我還是跟委員報告要看他們這個稅的詳細內容來講現在還有個899更可怕他說什麼他說這個當中還有報復性的稅要報復誰報復這些這些這些好對象是什麼各國的政府央行對不對外匯存底美元官方機構主權基金還有銀行授權業 |
| transcript.whisperx[14].start |
326.124 |
| transcript.whisperx[14].end |
344.799 |
| transcript.whisperx[14].text |
他怎麼說 課稅的範圍 外資在美國的營業利得他的鼓勵或公司在的債息 會出的都含含在內還有稅率會達到20% 從5%開始他這邊提到一個對美國實施不公平租稅的歧視性外國什麼是歧視性外國 他說全球企業最低稅負 好往下看 |
| transcript.whisperx[15].start |
346.104 |
| transcript.whisperx[15].end |
364.57 |
| transcript.whisperx[15].text |
目前台灣有考慮基本稅額的條例的第八條有沒有考慮我們的實施全球企業最低稅負這個部分當然在我們裡面有一個提案我們會已經送行進院一旦台灣做了這個事情台灣是不是就是實施這個八九九當中歧視性的國家 |
| transcript.whisperx[16].start |
372.413 |
| transcript.whisperx[16].end |
395.098 |
| transcript.whisperx[16].text |
沒有,應該也沒有,對是不是?如果我們實施了,就是他的嘛他說的歧視性外國嘛,899嘛,沒有宋組長為什麼不是?往上跳並沒有,對再往上跳,有沒有?還沒有如果他說對美國實施不公平的租稅的實境外國包括什麼?實施全球企業最低稅務,就寫在這裡啊台灣一旦實施了全球最低稅務制就是美國嚴重的歧視性外國,就要用899啊宋組長,你怎麼說? |
| transcript.whisperx[17].start |
398.61 |
| transcript.whisperx[17].end |
417.115 |
| transcript.whisperx[17].text |
報告委員,在他899裡面所稱的歧視性的待遇,所謂的DST我們叫社會服務稅,另外一個叫全球最低稅負制,並不是全部的全球最低稅負制所以說還要看觀察他的基本的內容,但是有可能會被美國視為是歧視性的外國你希望他不要? |
| transcript.whisperx[18].start |
419.255 |
| transcript.whisperx[18].end |
440.321 |
| transcript.whisperx[18].text |
但是你不知道他會不會據我們了解基本上是問美國的一些專家你問過川普我再來聽你的建議啦好來我們看一下如果按照這個莊部長如果中央銀行把我們的外匯存底在美國去持有美債還有我們授權公司到美國的投資收益根據899他要把這個錢匯回來台灣會不會遇到899的問題 |
| transcript.whisperx[19].start |
444.938 |
| transcript.whisperx[19].end |
471.9 |
| transcript.whisperx[19].text |
我覺得這個部分還是要看最後他的界定如何以及我們實際的資金的一個情形好 你說他要看 我再往上跳真的 還要再往上好 來 再看一次899說什麼課稅對象 外國政府 包括央行官方機構 包括主權基金日本農林中央金庫退休基金 包括什麼瑞典 挪威退休基金 勞退基金金融單位 銀行 保險公司公司企業 台積電寫得清清楚楚啊 |
| transcript.whisperx[20].start |
472.95 |
| transcript.whisperx[20].end |
496.043 |
| transcript.whisperx[20].text |
到底有沒有細節怎麼樣我們很擔心啊部長你了解我們的擔心嗎台灣有沒有實施他所認定的全國最低全球企業最低稅務資也不知道台灣現在目前來說適用的我們在實施的AMT還沒有到GMT的那個階段你認為還沒到GMT我們事實上還沒有到那個階段你可以跟我們全國現在關心這個課題的企業說明一下我們還沒有 |
| transcript.whisperx[21].start |
498.024 |
| transcript.whisperx[21].end |
526.3 |
| transcript.whisperx[21].text |
我們再逐步的再來看全球實施的一個情形台灣現在是多少 12到15嘛如果到達15了就是了嘛對不對15的還是AMT的這個部分未來的GMT我們會看其他國家實施的情形來推動剛剛有講到主權基金嘛最近我們政府有一個政策要再推動要再構思 |
| transcript.whisperx[22].start |
527.15 |
| transcript.whisperx[22].end |
530.738 |
| transcript.whisperx[22].text |
主權基金嘛 是主權基金在不在899的含色範圍內 |
| transcript.whisperx[23].start |
531.67 |
| transcript.whisperx[23].end |
556.685 |
| transcript.whisperx[23].text |
第一個主權基金目前政策的方向是這樣但詳細的一個規劃目前來說還有國發會在邀請相關的部會在討論當中妳是不是相關部會之一財政部是妳是不是管稅務的主管機關財政部目前來說先就主權基金設立的話妳是管稅務的主管機關嗎她的裁員我們先討論裁員我不是說妳裁員我說妳是中華民國政府負責主管財稅的機關那當然稅務的負責你當然了解美國政府的財稅機關的思考 |
| transcript.whisperx[24].start |
558.346 |
| transcript.whisperx[24].end |
576.843 |
| transcript.whisperx[24].text |
所以財政部的意見非常重要如果說我們國家建立主權基金根據這個899我們的主權基金的操作不是說一定要到美國不可啦但是主權基金如果是在投資的對象在美國 |
| transcript.whisperx[25].start |
578.51 |
| transcript.whisperx[25].end |
597.348 |
| transcript.whisperx[25].text |
那麼899條款我們主權基金在美國投資賺了錢怎麼拿回來對 也就是說未來主權基金的操作我們當然要去觀察899條款的一個適用的情形那要去評估在那裡做這樣的主權基金的投資以及它的一個財務的操作適不適當以及在賦稅上的負擔 |
| transcript.whisperx[26].start |
598.749 |
| transcript.whisperx[26].end |
612.556 |
| transcript.whisperx[26].text |
所以你要告訴軍管會我們的受險業大部分的部位在海外很多都買美債是不是是有買美債的是有對 買美國公司債萬一這些受險的海外部位受到八九九影響 |
| transcript.whisperx[27].start |
613.761 |
| transcript.whisperx[27].end |
630.543 |
| transcript.whisperx[27].text |
財政部要不要提早預警當然我們要去了解899實質的一個內容以及影響在哪個方向所以我剛剛開玩笑我說宋署長我說你是沒有跟川普通過電話如果你跟他通過電話你今天也不在這裡財政部長請評估美國稅改新案 |
| transcript.whisperx[28].start |
631.324 |
| transcript.whisperx[28].end |
640.088 |
| transcript.whisperx[28].text |
偉大美麗法案對我國的影響、幅度以及嚴厲降低衝擊的方案一個月來本委員會提出一個書面報告,可以嗎?好,我們盡快先提供好,謝謝謝謝部長、謝謝署長、謝謝主席 |