| IVOD_ID |
165067 |
| IVOD_URL |
https://ivod.ly.gov.tw/Play/Clip/1M/165067 |
| 日期 |
2025-11-05 |
| 會議資料.會議代碼 |
委員會-11-4-20-6 |
| 會議資料.會議代碼:str |
第11屆第4會期財政委員會第6次全體委員會議 |
| 會議資料.屆 |
11 |
| 會議資料.會期 |
4 |
| 會議資料.會次 |
6 |
| 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4會期財政委員會第6次全體委員會議 |
| 影片種類 |
Clip |
| 開始時間 |
2025-11-05T11:08:29+08:00 |
| 結束時間 |
2025-11-05T11:21:05+08:00 |
| 影片長度 |
00:12:36 |
| 支援功能[0] |
ai-transcript |
| video_url |
https://ivod-lyvod.cdn.hinet.net/vod_1/_definst_/mp4:1MClips/0bb7d6ea348ff1d27d142b8d61327957e93813deec41dbca372a46263f608504befde21dfa2b36bd5ea18f28b6918d91.mp4/playlist.m3u8 |
| 委員名稱 |
林思銘 |
| 委員發言時間 |
11:08:29 - 11:21:05 |
| 會議時間 |
2025-11-05T09:00:00+08:00 |
| 會議名稱 |
立法院第11屆第4會期財政委員會第6次全體委員會議（事由：審查「使用牌照稅法」29案：（僅詢答）
一、行政院函請審議、本院委員邱鎮軍等19人、委員陳超明等18人、委員羅明才等20人、委員廖偉翔等19人、委員楊瓊瓔等27人、委員許宇甄等22人、委員邱若華等17人、委員林俊憲等26人、委員王鴻薇等19人、委員李彥秀等16人、委員蘇清泉等18人、委員徐欣瑩等24人、委員郭昱晴等19人、委員王美惠等19人、委員李坤城等18人、委員羅廷瑋等17人、委員郭國文等18人、委員吳沛憶等17人、委員葛如鈞等16人、委員沈發惠等17人、委員林思銘等22人、委員賴士葆等25人、委員黃健豪等20人分別擬具「使用牌照稅法第五條條文修正草案」等24案。【後2案如經院會復議，本次會議不予審查】
二、本院台灣民眾黨黨團擬具「使用牌照稅法第五條及第七條條文修正草案」案。
三、本院委員廖先翔等17人擬具「使用牌照稅法第五條及第三十八條條文修正草案」案。
四、本院委員牛煦庭等17人、委員鍾佳濱等16人分別擬具「使用牌照稅法第七條條文修正草案」等2案。【後1案如經院會復議，本次會議不予審查】
五、本院委員廖偉翔等17人擬具「使用牌照稅法第七條及第三十八條條文修正草案」案。
【11月5日及6日二天一次會】） |
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主席我先請交通部趙專委還有經濟部邱署長我們請經濟部邱署長然後交通部趙專委 |
| transcript.whisperx[1].start |
16.842 |
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專委還有署長我想行政院推動延長電動車免增使用牌照稅的政策來建議來鼓勵民眾購買新能源車也實現我們節能減碳和達成淨零排碳的一個目標 |
| transcript.whisperx[2].start |
33.935 |
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61.837 |
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經濟部也設定說在2030年我們就要電動汽車要佔我們新售汽車的比重達到30%的目標來扶植我們國內的電動車產業的發展我想基本上我們修法延長五年我看我們基本上大家都贊成但是我比較關心的一個議題就是有關於油電混合車的部分 |
| transcript.whisperx[3].start |
62.978 |
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85.231 |
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我們看那個環境部在112年所公布的老舊汽車泰舊換新溫室氣體減量獎勵辦法這個辦法提到說關於油電的混合動力車只要該車輛與我國能源效率的標示中它的純電形成測試值達80公里以上者可視為電動車 |
| transcript.whisperx[4].start |
87.853 |
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108.417 |
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那这个办法在去年的12月31号已经废止了但是环境部我们比较好奇的就是说环境部现在推出的车辆太旧换新抵换煤和平台其中温室气体减量的太换活动中 |
| transcript.whisperx[5].start |
109.671 |
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124.225 |
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除同樣列入油電混合車輛外也依據相同的油電混合動力的車它的純電行車標準的規定就是達80公里以上定有不同的獎勵金的一個辦法 |
| transcript.whisperx[6].start |
125.626 |
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144.583 |
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所以我要請問趙專委還有邱署長你是否贊同環境部的規範定義也就是說只要該油電魂力油電這個車與我國的能源效率標示中的純電行程測試值達80公里以上者即可視為電動車你贊不贊成這個獎勵辦法現在還有 |
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155.953 |
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不是 我知道 我說他的辦法是規定在哪裡有獎勵辦法那從經濟部的角度你來看你贊同他因為他講四維電動車就是你這個經過測試存電的行程 |
| transcript.whisperx[8].start |
170.537 |
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195.21 |
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80公里以下他都是走電的80公里以上才是走油的他說這視為電動車而且也有獎勵的規定那你認為這個視為電動車的規定這個合理嗎啦從你交通部的看法首先跟我們報告有關於我們了解是針對於油電混合車其實依照現在的貨物稅條例他也有檢證的這個相關的規定他有檢證嗎 有 |
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199.249 |
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210.611 |
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有減增規定依照我們現在貨物稅我的了解是應該是貨物稅條例12條裡面針對於油電混合車的話是有減半的優惠是 有減半的規定那進一步呢 |
| transcript.whisperx[10].start |
212.914 |
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241.139 |
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可以视为电动车吗我的问题是可以视为电动车吗报告委员因为这个分两种有一种的话就是那个油电混合车那刚刚那个专委有提到就是说在货税里面是减半另外一种的话就是所谓的plug-in的这种类型也就是说它的这个电力的续航可以超过80公里以上那国际上国际上有些国家是把它视为也是电动车的一种因为它的这个性能是比较跟电动车比较接近的 |
| transcript.whisperx[11].start |
242.634 |
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260.586 |
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是喔 其實我想因為我看到這個相關規定就是不能免徵貨物稅嘛油電混合車還是要徵這個相關的貨物稅嘛剛才那個專委是講有減半的一個規定嘛總而言之它就是不能視為電動車嘛所以其實我的一個建議啊 |
| transcript.whisperx[12].start |
261.266 |
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285.141 |
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就是為了達到節能減碳的目標油電混合車現在民眾在從油車完全轉換成純電動車的過程中它也是一個銜接的選項只要符合環境部的規定相關獎勵辦法的規定我認為實在沒有理由不把這種依照環境部的規定把它視為電動車 |
| transcript.whisperx[13].start |
287.342 |
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307.702 |
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所以這部分是不是請部長財政部這邊研擬它的一個可行性就是你的里程數在80公里以上才是用油之下都是去用電可不可以鼓勵說這種情況之下其實跟電動車差不多其實鼓勵它這也視為電動車 |
| transcript.whisperx[14].start |
309.727 |
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338.794 |
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有沒有可能是 謝謝委員我想這個部分能不能做這樣的視為的電動車還是要主管機關不管是交通部或者是經濟部環境部他們可以去來認定這樣的一個範疇那接下來就可以適用法規的認定那可行性要由誰來研議交通部嗎因為上次對於機能也是交通部來做認定的事實那好 那我請交通部來這個研議好不好研議它的可行性評估它的可行性我們要跟經濟部環境部跟財產部一起研議這件事情好不好 一個月內提供給本席 |
| transcript.whisperx[15].start |
339.861 |
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364.94 |
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OK 好部長我想我們先提到一直有關於說這一次電動車的免徵牌照稅但畢竟它是屬於地方稅所以大家一直關心如果延長這樣的政策地方的稅收是嚴重的減少我看到新北市財政局他們未來五年如果法令通過之後會減少38億 |
| transcript.whisperx[16].start |
367.242 |
| transcript.whisperx[16].end |
384.828 |
| transcript.whisperx[16].text |
我想各縣市政府的稅務局一樣也是面臨這樣的問題嘛所以到底說這個財政部對於說各縣市政府未來五年會減少的稅損有沒有去做過一個去跟各地方稅務局來去做一個討論有沒有目前為止 |
| transcript.whisperx[17].start |
385.861 |
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410.137 |
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都有做過討論那我想包含這次的法案的修正也都有徵詢過地方政府的意見那基本上他們對延長五年這個基本上是支持的那至於對於稅收這個部分減少因為最主要是我們這個法律是授權地方政府得那我想地方政府也會就他自己的財政能力來做一些考量那目前來說當然執行上他們都是免徵使用牌照稅 |
| transcript.whisperx[18].start |
410.777 |
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417.424 |
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是就是為了就是達到政府的政策目標嗎對於這個對他們的城市的空氣是為了達到這個政策是應該是會去就免徵嗎對目前執行上他們也都是免徵的是對於城市的空氣是有幫助的稅損他們每一個縣市政府大概稅損多少有沒有做過統計 |
| transcript.whisperx[19].start |
431.797 |
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459.156 |
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各有不同各有不同就可以把統計表進入這個去整理出來好我們把整理出來後提供給委員其實我剛才那個林德福委員跟我們今天有一個提案那我們是對於說這個所造成的這些稅損我們希望我們中央政府的主管相關主管機關要編列相關預算來補足所以我們在這個這一次的修正條文的第三項 |
| transcript.whisperx[20].start |
460.177 |
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483.217 |
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我們增訂了前向自中華民國115年1月1日起因免徵使用牌照稅造成直轄市及縣市政府減少之稅收因由中央能源主管機關補足之那我們在這個說明理由裡面我們提到就是中央補足稅收裁員建議可由相關基金 |
| transcript.whisperx[21].start |
484.057 |
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510.531 |
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比如說能源研究發展基金經濟部的還有溫室氣體管理基金我們環境部或者編列相關的公務預算來支應請問我們部長或者經濟部還有環境部你們的看法如何這個修法你們贊同嗎委員所提的幾項基金大概都是屬於相關部會所設置的基金請問經濟部你贊同嗎 |
| transcript.whisperx[22].start |
511.624 |
| transcript.whisperx[22].end |
528.757 |
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這樣的修法 你的態度表達你的態度因為那個能源基金的話是能源署主管的我是產發署署長那我是不是帶回去請能源署的署長他們慎重考慮也盡速提供給本席集委會那那個 橫進木呢 |
| transcript.whisperx[23].start |
530.374 |
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555.782 |
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從你們的溫室氣體管理基金來做一個相關的一個補足委員好因為這個部分其實牽涉的還滿廣的那我們環境部的這個溫室氣體管理基金其實也才剛開始收那是不是容我們也帶回去然後再補一份說明給委員好 我想相關的修法建議我們希望你們盡量 盡速的能夠做出相關的一個對應 |
| transcript.whisperx[24].start |
557.383 |
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561.725 |
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另外對於說我們 那個幾位請部長留下來部長 我想剛才大家一直關心使用牌照稅第七條 第一項 第八款民定因身心障礙情況 自無駕照者及本人配偶或同一戶籍的二親等一類的親屬所有公該身心障礙者使用的車輛 每一身心障礙者以一輛為限 |
| transcript.whisperx[25].start |
586.897 |
| transcript.whisperx[25].end |
602.632 |
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我想這一條的立法理由很清楚的就是希望這該車輛就是要提供身心障礙者使用一定要提供身心障礙者使用可以作為一個非常重要的一個要不要給他的依據 |
| transcript.whisperx[26].start |
604.113 |
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627.425 |
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但是部長我們今天看如果說配偶身分的人即便他不是同一戶籍他跟他的配偶分居的話根據現行的法令這輛車是可以免徵使用牌照稅對不對配偶的話就不限於要同一戶籍但是二親等以內的親屬就限於要同一戶籍 |
| transcript.whisperx[27].start |
629.286 |
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645.971 |
| transcript.whisperx[27].text |
這個規定我想剛才幾位委員也很關心甚至認為說要擴大它輕等的一個範圍其實為什麼大家會有這樣的一個想法就是因為現在少子化的問題就我們根據去年8月統計的戶籍資料顯示我國每戶平均人口數為2.51人 |
| transcript.whisperx[28].start |
648.171 |
| transcript.whisperx[28].end |
669.502 |
| transcript.whisperx[28].text |
不要說三代同堂現在連兩代同堂都可能非常的少越來越難所以在這種情況之下你身心障礙本人要與他二親等的親屬要同一戶籍這是越來越少所以這種情況之下原來法律的修法的美意就完全喪失了 |
| transcript.whisperx[29].start |
670.495 |
| transcript.whisperx[29].end |
692.775 |
| transcript.whisperx[29].text |
也就是說我們看如果說是子女的話子女他要照顧他的父母嘛那子女在外面要買房子啊他在外面要居住啊但是他為了照顧父母買了一輛車給他的父母親來代步結果因為他跟父母不同意戶籍就沒有辦法享受使用牌照稅的一個免稅的一個優惠是不合理嘛 |
| transcript.whisperx[30].start |
693.616 |
| transcript.whisperx[30].end |
708.784 |
| transcript.whisperx[30].text |
所以本席有一個提案刪除說這個同意戶籍的規定你二金等以內的只要你確實這輛車是提供給這個身障的父母來使用或親屬來使用就應該給他免稅嘛部長你贊不贊成 |
| transcript.whisperx[31].start |
710.49 |
| transcript.whisperx[31].end |
737.205 |
| transcript.whisperx[31].text |
我想委員您提的就是有跟現在的社會的一個家庭結構是有關係但是在稅務的一個課徵上也要考慮到它一個執行的一個難易度那這個地方因為實際上是有地方稅務機關在課徵那委員這樣的一個提議我們可能還要再遵循地方政府它未來在執行上有沒有相關的困難部長我想要與時俱進因為立法的美意完全沒有達到它的一個效果 |
| transcript.whisperx[32].start |
738.447 |
| transcript.whisperx[32].end |
745.64 |
| transcript.whisperx[32].text |
我们再跟地方政府再来申请他们的意见谢谢林思明 赵伟 谢谢所有与会官员我们先休息十分钟 |