| IVOD_ID |
166776 |
| IVOD_URL |
https://ivod.ly.gov.tw/Play/Clip/1M/166776 |
| 日期 |
2026-01-05 |
| 會議資料.會議代碼 |
委員會-11-4-20-16 |
| 會議資料.會議代碼:str |
第11屆第4會期財政委員會第16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 |
16 |
| 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16次全體委員會議 |
| 影片種類 |
Clip |
| 開始時間 |
2026-01-05T09:55:15+08:00 |
| 結束時間 |
2026-01-05T10:06:26+08:00 |
| 影片長度 |
00:11:11 |
| 支援功能[0] |
ai-transcript |
| video_url |
https://ivod-lyvod.cdn.hinet.net/vod_1/_definst_/mp4:1MClips/8c294bbfbc570b582dbbd9e354c82908eeb09d831e702117aea507db77ca691877988f7de2833a605ea18f28b6918d91.mp4/playlist.m3u8 |
| 委員名稱 |
李彥秀 |
| 委員發言時間 |
09:55:15 - 10:06:26 |
| 會議時間 |
2026-01-05T09:00:00+08:00 |
| 會議名稱 |
立法院第11屆第4會期財政委員會第16次全體委員會議（事由：邀請行政院主計總處主計長陳淑姿、財政部部長莊翠雲、國防部副部長、海洋委員會副主任委員、海巡署副署長就「115年度中央政府總預算案至今尚未審查，對國家安全及地方建設的影響」進行專題報告，並備質詢。） |
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主席長請陳主席長委員好主席長早安在上一次的質詢當中我才跟您特別請教您是專業的事務官在主計無論在過去的歷練非常完整在主計的部分在編列預算的部分你是最有經驗你也非常清楚針對預算法第54條包括整個修法的過程 |
| transcript.whisperx[1].start |
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對於現在行政立法的僵局也好但是在總預算的部分其實都有法條可以處理無論是對於延續性新增的預算或者是延續性的新增預算或新增的計劃 |
| transcript.whisperx[2].start |
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如果在今年年底沒有審完我們有什麼方式方法可以解套其實都有相關的法源依據針對預算法第54條我上面寫得非常清楚但是我非常遺憾的就是說我從看到你們的報告到現在為止 |
| transcript.whisperx[3].start |
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| transcript.whisperx[3].text |
我覺得我都不知道主計長還有我們主計處的同仁你們看到的法規是不是跟我看到的每一本不一樣我們預算法在全國的法規資料庫裡面的預算法寫得清清楚楚無論是延續性的預算 |
| transcript.whisperx[4].start |
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可以動之或者是新增的預算有什麼解套的方法第54條的可以解套方法你們都不在今天的報告裡面提我要講的就是說法律的適用解釋不是像自助餐一樣你們想要解釋你們挑出來解釋你們沒有去看到整個預算法過去我們修正的過程是怎麼樣去解決如果行政立法有僵局的時候為了避免 |
| transcript.whisperx[5].start |
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我們整個預算的實施的推動我們有什麼樣解套的方式所以這個就是我要在上一次質詢當中我提醒組計長的 |
| transcript.whisperx[6].start |
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答案無論是針對延續性的預算可以直接動之新增的預算或者是延續性的預算新增的部分新增的計劃的我們怎麼去處理其實都有解套的方法但是我也非常感謝主席長在今天我們也看到報告你們有把我上次提出來的到底有哪些項目是緊急需要的你也盤點出來但是主席長你有沒有去掌握 |
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從上次從總預算送出來到今天為止我們所有部會針對於這些項目你認為有緊急需要要去溝通的你有沒有掌握到他們有沒有到委員各辦公室各政黨辦公室或各委員會委員的辦公室去做過溝通你有沒有掌握這一點 |
| transcript.whisperx[8].start |
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因为这个各部会有各部会他们去处理所以不关你的事情不是这个部分我们只是说协助通知他或者是协助他主席讲你盘点你认为非常重要一定是他们告诉你哪些重要的那你自己一路从公务员最基层走上来你觉得跟各委员会沟通跟各政党沟通这些紧急需要重不重要重要是重要 |
| transcript.whisperx[9].start |
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那到目前為止沒有一個官員針對於你們送到組計長這邊送到行政院這邊告訴大家這些是緊急重要的預算你們緊急需求需要 |
| transcript.whisperx[10].start |
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那我覺得你們在喊緊急需要就是喊假的主席長我要跟你講了你過去也從議會出來在地方出來你非常知道哪些緊急需要透過大家溝通有共識需要不是只有喊話總統在今年元旦喊話行政立法大家要將心比心 |
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我們沒有看到一個官員來去做更多的溝通這樣對嗎解決僵局有些是政治的僵局但是有一些是你有行政手段可以處理的如果不是上一次我質詢你們趕快去挑出來我看今天所有的僵局可能都還留在喊話的階段我覺得要對話要實質去做溝通才有辦法去解決政治的部分政治處理 |
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但是實質可以處理的手段我們就要讓社會大眾知道說有一些事實上是可以動之的不會請不起手語老師不會廁所沒有衛生紙甚至是有一些緊急需要動之的我們趕快請相關部會自己去跟各委員會的委員做說明這都是應該有的標準的SOP程序我要接下來講跟委員再報告一下那是有順序的啦 |
| transcript.whisperx[13].start |
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第一個我們就希望先總預算先去通過總預算從今年八九月就已經送到立法院哪些是緊急需要現在行政立法的矛盾跟僵局這個是政治來去做處理我們竟沒有看到 |
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院長跟各政黨之間大家有什麼樣在針對預算上溝通都只有看到是在媒體上喊話這些我不浪費我的時間去講所以我也先說我們就是逐步不要逐步你們如果真的急的話就不要逐步趕快去做處理主席長因為我今天時間有限因為我還有另外一題要問主席長 |
| transcript.whisperx[15].start |
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過去你從台南市政府上來所以其實過去的僵局無論是在民國一百年的時候台南市縣市合併後來也是因為行政地方議會府會之間的關係後來到六月才三讀通過 |
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本來當時的僵局後來也是因為賴市長跟議員道歉之後解決僵局所以100年6月預算才通過其實當時也有解套的方式預算還是有解套的方式 |
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6月才通過預算還是可以照樣執行就是說不是新增預算我要講的是地治法他預算還沒編就限料執行了所以他一定是按照舊的預算是嘛舊的預算還是可以動嘛延續性的預算還是可以動他是限制合併12月25才開始編預算主席講主席講那個每一次的期限是不一樣的 |
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主席長 我要跟你講的不管一不一樣 地制法對於預算處理的方式事實上就法規來看 我覺得比中央的更嚴格因為我們中央有寫 立法院同意之後就不在此限嘛 特別挑出來地制法是預算審完之後才能動之所以在程度上動之預算看起來其實我們比地方的更鬆只要立法院同意有丟出來那這個只限新興和新增計畫喔 |
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對嘛那但是延續性經常經常性人事費用這樣都可以動之所以主席長我覺得解決方式我覺得作為行政官員我覺得政治問題解決 |
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但是我看不到在這段時間對於預算你們覺得緊急需求你們的努力我覺得還有再加強的空間好 我時間先暫停主席長我要請財政部財政部阮市長上來因為我要問一下GMT的議題謝謝 謝謝主席長我們請阮市長沒有 阮市長 財政部委員好 |
| transcript.whisperx[21].start |
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阮市長我要問一下最低稅賦制的議題因為現在符合國際稅制的潮流我們都在推GMT最低稅賦制現在你們去年我在媒體上看到說你們今年是必要推而且要回溯這件事情現在是不是還是仍舊狀況到底是現在執行情形到底是怎麼樣 |
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跟委員報告這個案子已經報到行政院在核定當中但是因為目前的政經的狀況還不是很明確所以這部分可能還要那是不是一定要回溯到底情況到底怎麼樣因為114年對於這36家上市上櫃跨國際的企業這些都是我們 |
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繳稅的大戶對我們來說稅收影響非常高當然但是相對的是不是要回溯對他們也有很大的影響因為這些都是上市上歸公司這個都還要再研議是不是會回溯因為現在已經關帳的狀況現在到底是什麼樣的情形到目前還沒有確定 |
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都還不清楚不知道這件事情其實我同意很多事情很多新的政策要想清楚再做因為包括美國現在退出最低的稅賦制度所以這個對於當然最低稅賦制度對於我們的企業也好還有對於國家整個政策其實是有正面的幫助 |
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但是美國的退出最低稅付制度 退出CMT 事實上對於未來國際的稅改呈現稅片化的影響還是有的所以同時我覺得我們如果要推必須要跟產業界這36家 37家國際的跨國企業做完整的溝通但是同時 |
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我覺得必須要有其他的配套措施譬如說新加坡他有一些退稅的制度或者是他有其他的獎勵措施來去引導他們再投資其他的產業就是說我的獎勵我補稅也好或者我退稅也好有其他的獎勵措施來去引導他們 |
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我們有沒有什麼相關的配套措施可以來去做處理這一部分都在通盤在研議當中通盤研議當中因為現在美國他已經退出這個制度將來會怎麼樣去發展我們要密切關注其他國家的一些做法我們做適度的做一個調整 |
| transcript.whisperx[28].start |
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次长因为这36家跨国企业上市上位公司在去年114年财报已经关账了你如果要回溯这个影响冲击会非常大特别是跨国企业这个税负的稳定制是非常重要的这个后续你不讲清楚说明白对他们冲击是什么影响到所有股东的权益我们会纳入考量后面要有什么样的配套措施我觉得我们要更清楚的 |
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去跟這36家跨國企業去做一些溝通來保持穩定性也不會損及所有股東的權益好 了解我們會配合辦理謝謝李委員接下來我們請羅明采委員 |