| IVOD_ID |
165197 |
| IVOD_URL |
https://ivod.ly.gov.tw/Play/Clip/1M/165197 |
| 日期 |
2025-11-10 |
| 會議資料.會議代碼 |
委員會-11-4-19-10 |
| 會議資料.會議代碼:str |
第11屆第4會期經濟委員會第10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 |
10 |
| 會議資料.種類 |
委員會 |
| 會議資料.委員會代碼[0] |
19 |
| 會議資料.委員會代碼:str[0] |
經濟委員會 |
| 會議資料.標題 |
第11屆第4會期經濟委員會第10次全體委員會議 |
| 影片種類 |
Clip |
| 開始時間 |
2025-11-10T10:05:26+08:00 |
| 結束時間 |
2025-11-10T10:14:18+08:00 |
| 影片長度 |
00:08:52 |
| 支援功能[0] |
ai-transcript |
| video_url |
https://ivod-lyvod.cdn.hinet.net/vod_1/_definst_/mp4:1MClips/6fc2fc2b2fd269db86d3ed4c3583bd7e838b731be938aed5e8348dfcc66348a637ae2d7d588d67db5ea18f28b6918d91.mp4/playlist.m3u8 |
| 委員名稱 |
邱議瑩 |
| 委員發言時間 |
10:05:26 - 10:14:18 |
| 會議時間 |
2025-11-10T09:00:00+08:00 |
| 會議名稱 |
立法院第11屆第4會期經濟委員會第10次全體委員會議（事由：審查：
一、行政院函請審議「企業併購法增訂第五章之一章名及第四十四條之二、第五十二條之一、第五十四條條文修正草案」案。
二、本院委員王美惠等20人擬具「企業併購法部分條文修正草案」案。
三、本院委員沈發惠等17人擬具「企業併購法部分條文修正草案」案。
四、本院委員賴惠員等20人擬具「企業併購法部分條文修正草案」案。
五、本院委員賴瑞隆等18人擬具「企業併購法部分條文修正草案」案。(第五案如於本次會議開始前未經各黨團簽署不復議同意書，則不予審查) (詢答及處理)
【11月10日及13日二天一次會】） |
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| transcript.whisperx[0].start |
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謝謝 突然間跟主席講謝謝主席 我請一下貢部長謝謝部長這掃聲好像也傳亮了卓榮好部長好 部長這個我想我們今天在討論這個企業併購法 是的那就直接來跟您請教這個行政院在8月的時候真的這掃聲也傳亮了 |
| transcript.whisperx[1].start |
40.109 |
| transcript.whisperx[1].end |
41.495 |
| transcript.whisperx[1].text |
有有我剛有喝了有有有謝謝謝謝感謝感謝 |
| transcript.whisperx[2].start |
50.118 |
| transcript.whisperx[2].end |
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| transcript.whisperx[2].text |
這個行政院在8月的時候通過企業併購法那我想導入所謂的延後課稅這樣的一個機制這個部長我想請教延後不課稅這個機制利益是良好但實際上在執行面上是不是我們會遇到相當多的困難比如說我們現在講的這個 |
| transcript.whisperx[3].start |
72.361 |
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企業併購會不會只有大型的企業用得起因為他中間牽扯到很多繁複的所謂的會計師的處理啦跟跨部會的審查這個跨部會基本上在行政流程上面就會造成相當大的困擾因為他必須要先通過國發會 |
| transcript.whisperx[4].start |
92.269 |
| transcript.whisperx[4].end |
108.979 |
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的認定他有產業控股公司然後再來是財政部要來申請跟財政部申請核准最後才是由經濟部負責產業的輔導你要跨這三個部會不然我其實良心講這三個部會其實是國內最難搞的三個部會 |
| transcript.whisperx[5].start |
113.542 |
| transcript.whisperx[5].end |
128.021 |
| transcript.whisperx[5].text |
不會啦 經濟部不會你當然這樣講啊 因為你擔任過兩個啊所以你當然講不會啊但是你當然講稅的東西財政部就咬得很死啊 咬得很緊啊財政部我就不敢保證那你那個延後課稅蛤 什麼 你剛剛說什麼 |
| transcript.whisperx[6].start |
128.602 |
| transcript.whisperx[6].end |
147.874 |
| transcript.whisperx[6].text |
財政部我就不敢保證對嘛 我就說嘛你自己擔任過兩個部會所以你知道這兩個部會其實也沒那麼好搞啊在審查的部分其實他是非常的繁瑣在稅制的認定上面其實財政部是咬得很死啊連你自己都講說你都不敢保證財政部所以你這個 |
| transcript.whisperx[7].start |
149.346 |
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168.649 |
| transcript.whisperx[7].text |
我先把它問完你再一邊回答好不好說你這個包括我們要股權重估要聘請律師要聘請會計師所謂的顧問等等這個費用動輒就要上百萬那對中小企業而言它其實是一個很沉重的負擔那這件事情我們應該如何解決第二 |
| transcript.whisperx[8].start |
169.542 |
| transcript.whisperx[8].end |
193.429 |
| transcript.whisperx[8].text |
中南部很多的中小企業其實他是有包含廠房的那在這個交易的過程裡頭會不會他的廠房其實他並沒有實質的買賣這個土地但是因為股權的這樣的一個轉換會不會在財政部的課稅認定上面認為他的土地他的產房其實是有轉手然後又要來課房地合一稅在稅制的這個課上面 |
| transcript.whisperx[9].start |
195.118 |
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209.876 |
| transcript.whisperx[9].text |
会不会产生一个极大的落差来部长请说明报告委员刚好我是觉得现在的这个缓课的机制反而是帮对中小企业是很大的帮忙因为中小企业它的财力比较 |
| transcript.whisperx[10].start |
210.777 |
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不是那麼雄厚嘛所以他成立產業控股公司如果當下他就必須這個因為證券交易的股權交換他就產生所得的話他就馬上要繳稅那這樣的話他根本沒有那個現金可以去繳這個稅啊所以就產生了這個併購上或者是產業控股公司組成的困難 |
| transcript.whisperx[11].start |
231.138 |
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| transcript.whisperx[11].text |
所以那就變成就是說好你在股權交換這一個產業控股成立以後你暫時不用繳一直到因為你現在的股份已經換成控股公司的這個股份那等到你這個把這個控股公司的這個股份你真的要賣掉的時候你真的有實質所得的時候這時候再來繳稅 |
| transcript.whisperx[12].start |
254.095 |
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你講這部分我理解所以我想這個延後課稅主要也是要處理這個部分嘛那我剛剛提的第二個問題是產房的部分福島的部分那剛剛事實上業主也有講因為這個方案執法通過以後他們就會組成一個類似福島的機制 |
| transcript.whisperx[13].start |
272.262 |
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289.342 |
| transcript.whisperx[13].text |
那這個輔導機制當然包括類似輔導機制是怎樣你們會成立一個專案的窗口嗎專責的窗口來協助嗎那這個專責的窗口裡頭是只有國發會的人還是只有經濟部三個部會都有那如果這個案子是比如說 |
| transcript.whisperx[14].start |
290.063 |
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314.109 |
| transcript.whisperx[14].text |
它是屬於旅宿業的話那可能是交通部也要進來類似這樣那經濟部是因為經濟部有主管產業範圍嘛屬於我們產業範圍我們就會進來協助這個機制往前推那我剛問到那個產房的部分呢在土地交易上面它其實並沒有實質的買賣產房所以那會不會造成房地合一稅上面再去扣課它如果只是控股公司成立的話理論上是不會產生所得的課稅的 |
| transcript.whisperx[15].start |
315.629 |
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| transcript.whisperx[15].text |
我想這個部分可能有大部分的中小企業他們還是在我們的這個延後課稅上面到底含不含他的廠房交易或者是對於如果是廠房認定的部分大家還是有疑慮包括我看到有一些專家學者其實比如說國內大型的這些會計師事務所他們都對於這個部分提出了質疑所以我想這個部分可能需要政府要對外去說明清楚 |
| transcript.whisperx[16].start |
345.223 |
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362.632 |
| transcript.whisperx[16].text |
財政部有沒有人財政部經理有沒有人來副署長是不是幫忙說明一下我的認識應該是不會啦但是我就不曉得是副稅署嗎 副署長嗎副署長請說明一下好不好跟委員報告這個法案是處理這個產控公司他在籌組的過程他的證券交易所的 |
| transcript.whisperx[17].start |
363.192 |
| transcript.whisperx[17].end |
376.571 |
| transcript.whisperx[17].text |
的部分可以缓克那至于说它的厂房的部分因为它另外是涉及我们所得税法针对于房地合一科税的部分那边所得税法那边有另外它认定它 |
| transcript.whisperx[18].start |
379.294 |
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406.82 |
| transcript.whisperx[18].text |
廠房的交易達到什麼樣的程度的時候會視為房地交易的部分那個是在所得稅法規定那這個法案契約併供法沒有處理那個情況那那個情況會在所得稅法那邊去做規範我覺得你現在講的部分我理解啦但是我覺得細節施行的部分你們可能還是要去更細部的去了解因為你講的只是控股但是很多的中小企業它其實是有廠房的 |
| transcript.whisperx[19].start |
408.22 |
| transcript.whisperx[19].end |
436.049 |
| transcript.whisperx[19].text |
那廠房的部分是怎麼計算這個可能你們現在只講到股權的部分你沒有去想到他的整個你要控股你一定是管理這個公司嘛對不對那這個公司他有廠房的部分那個稅責是要怎麼計算可能這個所以我才會講說是不是你們的單一窗口包括怎麼執行包括應該怎麼協助那這個單一窗口是不是要競速的成立然後讓 |
| transcript.whisperx[20].start |
436.969 |
| transcript.whisperx[20].end |
450.437 |
| transcript.whisperx[20].text |
有需要的在我們在推動這個所謂的企業併購的時候其實讓大家有知道我有哪一個窗口去徵詢我有哪一個方向可以去了解部長這個能不能盡速去成立 |
| transcript.whisperx[21].start |
451.09 |
| transcript.whisperx[21].end |
473.187 |
| transcript.whisperx[21].text |
可以啊可以啊就是我們在如果母法通過以後可能國防會還有六個月要修執法但是在期間我想我們這些輔導機制就把它成立起來好了因為我們母法通過你們還有六個月的時間去處理執法所以我想這個部分其實也是一併納入考量主席我時間到了 |
| transcript.whisperx[22].start |
475.097 |
| transcript.whisperx[22].end |
499.284 |
| transcript.whisperx[22].text |
好啦那好沒關係我本來還有第二題要問一下那個關稅談判的部分部長我簡單問一下然後如果時間不夠您再麻煩書面回答我想這個第五輪的談判差不多了是不是也差不多了那到底什麼時候會簽那這個談判對於南部的產業是不是能夠直接受惠我想南部在這一波的這個所謂的關稅議題上面其實 |
| transcript.whisperx[23].start |
501.869 |
| transcript.whisperx[23].end |
528.15 |
| transcript.whisperx[23].text |
受到的影响非常的巨大那政府我们当然提出了一些辅导措施当然提出了一些补救措施但是真正的在关税签下去之后能不能直接受惠南部的产业而不是让他借由国家的辅导来持续的苟延残喘下去这一点是我想听到经济部的具体的做法如果今天没有时间回答是不是再请这个给本席一个书面答复好不好谢谢 |
| transcript.whisperx[24].start |
529.873 |
| transcript.whisperx[24].end |
533.932 |
| transcript.whisperx[24].text |
谢谢球营委员谢谢谢谢部长我们请 |