| IVOD_ID |
167274 |
| IVOD_URL |
https://ivod.ly.gov.tw/Play/Clip/1M/167274 |
| 日期 |
2026-01-28 |
| 會議資料.會議代碼 |
委員會-11-4-20-19 |
| 會議資料.會議代碼:str |
第11屆第4會期財政委員會第19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 |
19 |
| 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19次全體委員會議 |
| 影片種類 |
Clip |
| 開始時間 |
2026-01-28T10:58:51+08:00 |
| 結束時間 |
2026-01-28T11:13:47+08:00 |
| 影片長度 |
00:14:56 |
| 支援功能[0] |
ai-transcript |
| video_url |
https://ivod-lyvod.cdn.hinet.net/vod_1/_definst_/mp4:1MClips/0b5ec5fbcfced67d167b7558ba6f2a1611b3bb87f1b5dc7ae2c12228464ea44cdab1372d823571c45ea18f28b6918d91.mp4/playlist.m3u8 |
| 委員名稱 |
林思銘 |
| 委員發言時間 |
10:58:51 - 11:13:47 |
| 會議時間 |
2026-01-28T09:00:00+08:00 |
| 會議名稱 |
立法院第11屆第4會期財政委員會第19次全體委員會議（事由：邀請財政部莊部長翠雲就「統一發票經費編列及宣傳推廣業務執行情形」進行專題報告，並備質詢。） |
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部長早我想今天我先針對我們統一發票中獎獎金的議題先就教部長部長 |
| transcript.whisperx[1].start |
15.438 |
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我想剛才大家的這個資訊的重點都認為說統一發票制度的核心精神就是以獎勵來代替查核的成本鼓勵民眾首取發票 抑制逃漏稅進而提升政府營業稅收也就是說我們民眾他願意拿發票國家的稅收就會增加稅收增加才會有更穩定的獎金來源 |
| transcript.whisperx[2].start |
43.396 |
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所以請問部長既然統一發票中獎的獎金來源是由我們預估的營業稅來支應當我們今年度的營業稅收增加的時候財政部是不是也應該按比例或至少適度的在下年度去把這個增加中獎的獎項數目與獎金總額 |
| transcript.whisperx[3].start |
71.954 |
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跟委員報告就當說超增的時候不要講減的時候超增的時候營業稅增加的時候是不是要適度的做回饋我想這個部分剛剛委員講得很清楚也就是我們其實這麼多年來都是按當年度的預算案數來編那至於實增數因為在我們編列的時候並不知道實增數會多少那有增也有減 |
| transcript.whisperx[4].start |
98.669 |
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117.073 |
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也会超过预算数也会少于预算数那这个部分呢如果要再补的话就必须要两年后再来补因为在编的时候那我想这个部分也涉及到法律在适用上是不是可以这样做以及预算的编列上是不是因为我们本来这边是税出税入这样子 |
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117.093 |
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所以部長您意思是說法律上可不可以編的問題因為法律上這個部分第一個我們現行的營業稅法你也認同我的講法因為你這個就是以營業稅來這個編預算來編那個百分之三來這個作為獎金這個是這個比例是已經固定下去了所以你的營業稅增加的時候 |
| transcript.whisperx[6].start |
141.42 |
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150.823 |
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按照我們法律的規定你就是必須要把這個增加的營業稅的3%增加的部分你也要拿出來去作為獎金這是法律的規定因為我看到你的報告說這個如果增加的我不編就收歸國庫你剛才有回答賴斯堡委員這樣講 |
| transcript.whisperx[7].start |
162.416 |
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187.489 |
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我們因為營業稅當年度的收入我們先估一個全年的營業稅的收入然後再把3%把它先算出來那個是周圍的這個變成稅出你就是預估一個營業稅的稅入是多少在按財化法的規定在劃歸中央跟地方分兩塊部長我告訴你其實這跟財化法沒有關係是有關係的 |
| transcript.whisperx[8].start |
189.77 |
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212.527 |
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怎么会有关系呢这个就是你营业税3%都是作为奖金另外97%你当然就是依照财务法的规定去分配给地方我现在讲的是营业税法的法律规定那么清楚3%应作为奖金那你怎么可以把这个3%收回国库呢你收回国库的法律依据在哪里 |
| transcript.whisperx[9].start |
214.188 |
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232.804 |
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稅收收入國庫是基本的啊不是 但是你營業稅法有規定啊你就沒有依法所以我現在的問題在執行面到底下下年度你剛才一直提到嘛下下年度依照相關的預算法能不能編的問題嘛是不是這樣子這部分我請那個蔡副組長 |
| transcript.whisperx[10].start |
234.145 |
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244.394 |
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我想這個部分我再跟你講清楚一點我覺得還是要回饋給我們的這些納稅人還有我們的人民讓人民有小確幸 |
| transcript.whisperx[11].start |
247.904 |
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261.671 |
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主席長我現在告訴你你今天的書面報告的結論我念一下給你聽你說統一發票的設計 給獎規範及相關政策內容均由財政部依營業稅法第58條的規定訂定統一發票的給獎辦法並負責統籌規劃與執行 |
| transcript.whisperx[12].start |
268.614 |
| transcript.whisperx[12].end |
287.255 |
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本处于年度预算的筹编过程配合财政部推估次年度全国营业税收的预算数何时匡列相关经费以维持统一发票给奖制度的稳定性并确保相关制度措施得以延续是是是 |
| transcript.whisperx[13].start |
287.515 |
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301.522 |
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所以你的報告是說要依照營業稅法58條何時來編列但是如果說假設我們講今年度的營業稅超出你原來預估的徵收額 |
| transcript.whisperx[14].start |
303.479 |
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316.975 |
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那依照58年的規定如果超徵了100億那你要把3%你要把3億再拿出來這個再看在下下年度去做編列這個預算去讓這個民眾來這個抽獎是不是應該這樣子 |
| transcript.whisperx[15].start |
320.441 |
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339.454 |
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是 報告委員我們在去年8月就把預算送到立法院 是啊送今年 所以去年8月的時候當時要110年會收多少營業稅那是預估嘛 預估嘛所以就用 因為要編預算嘛它預估有5000 |
| transcript.whisperx[16].start |
340.955 |
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344.419 |
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這個都沒有問題啦我現在只是這樣問你好了啦因為我們現在一直講到說下下年度到底可不可以編啊 |
| transcript.whisperx[17].start |
357.833 |
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373.471 |
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那你認為可不可以變因為假設我們超徵的就是100億那其中3億就是依法你一定要作為統一發票的獎金那你是不是可以在下下年度把這筆超徵的稅收 |
| transcript.whisperx[18].start |
374.936 |
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390.901 |
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編在下下年度裡面的公共預算是 報告委員這個給講的辦法這個是財政部的權責嘛沒有啦 預算是你編的啊你要跟財政部討論啊但是他對這個他們的條文的解釋啊我們當然要尊重主管機關 |
| transcript.whisperx[19].start |
392.061 |
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409.398 |
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那部長他推給你我請教你部長因為我是這個我是覺得從依法我們要核實編列法律的規定就是3%即便你今天有多收那你也要想辦法在下下年度去把它回補回去啊而不是把它這個就納入國庫啊這已經明顯違反營業稅法了嘛 |
| transcript.whisperx[20].start |
414.617 |
| transcript.whisperx[20].end |
438.764 |
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對不對我這樣講有沒有道理跟委員報告營業稅法很明確就是說以由全年營業稅收入總額中提出3%這個全年就是指這一個年度但是你後來整個這個年度的3%但是你當初在編預算的時候是按照你整個去預估預估出來的但是你最後 |
| transcript.whisperx[21].start |
439.804 |
| transcript.whisperx[21].end |
454.77 |
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你超真的 超真的是不是你也要何時編列依照音樂稅法何時編列統一發票的獎金稅收是不是一定會比預算數來得多這不確定 但是我們說最後整個年度的預算去計算的結果確實超真的 |
| transcript.whisperx[22].start |
463.354 |
| transcript.whisperx[22].end |
480.978 |
| transcript.whisperx[22].text |
那短徵的時候比如說我們現在不講短徵啦我現在是跟妳講短徵當然沒有問題啊現在講說超徵的時候妳超徵的稅收依照營業稅法妳要拿出來做這個獎金啊那如果因為如果短徵的話像114年短徵288億我覺得我還是希望妳們依法執行啦我們現在都是依法在執行的所以說這個妳去檢討一下好不好 |
| transcript.whisperx[23].start |
490.16 |
| transcript.whisperx[23].end |
495.71 |
| transcript.whisperx[23].text |
這部分要檢討一下因為時間的問題我是覺得你們要檢討這樣才是依法行政另外針對那個 |
| transcript.whisperx[24].start |
505.731 |
| transcript.whisperx[24].end |
527.459 |
| transcript.whisperx[24].text |
因為我們針對信用貸款的問題我們想台美關稅議定的內容中國發會主導的2500億的信用保證借款也會要求各行庫共同組織國家隊所扮演的角色除了融資以外也會共同出面提供保證的一個額度所以部長 |
| transcript.whisperx[25].start |
528.439 |
| transcript.whisperx[25].end |
539.296 |
| transcript.whisperx[25].text |
若是按照政府這樣的規劃八大公股行庫都要加入這個信用保證計劃所以部長我們有沒有試算過各公股行庫要負擔多少的融資額度 |
| transcript.whisperx[26].start |
540.976 |
| transcript.whisperx[26].end |
563.456 |
| transcript.whisperx[26].text |
部分因為國發會還在規劃當中那除了我們公股行庫之外國發基金以及民營行庫也會一起邀請加一起加入所以有關相關細節的部分大概多少現在都還不知道都還沒有做這個最後的確認是的他們還在規劃我想我們115年度的各公股行庫的預算已經編列了 |
| transcript.whisperx[27].start |
565.534 |
| transcript.whisperx[27].end |
573.057 |
| transcript.whisperx[27].text |
為了因應這項計畫若是各行庫沒有另外的一個增資計畫是否會相對的排擠到其他國內企業融資的一個需求這個部分我們一定會去考慮他們的一個資本的部分我相信國發會在規劃的時候也會邀同我們的公股行庫一起去討論 |
| transcript.whisperx[28].start |
589.62 |
| transcript.whisperx[28].end |
594.442 |
| transcript.whisperx[28].text |
所以公共航空都要去討論所以我請各位董事長上台一下好不好時間暫停一下我簡單問各位 各位簡單回答 |
| transcript.whisperx[29].start |
614.161 |
| transcript.whisperx[29].end |
624.661 |
| transcript.whisperx[29].text |
我想如果說就是如果屆時國發會要求各位就是要提供一定的一個融資的一個保證 |
| transcript.whisperx[30].start |
627.109 |
| transcript.whisperx[30].end |
655.622 |
| transcript.whisperx[30].text |
如果各行庫因為你現在預算已經編了未來各個行庫將會採取怎樣的方式來調整信用核貸的額度比如說我們假設我們房貸的需求會不會因為說這次你們要加入信保的融資而影響到我們房貸的需求你們要如何來調整因應我們請各位董事會一一回答好不好先請趙鋒金好了 |
| transcript.whisperx[31].start |
659.778 |
| transcript.whisperx[31].end |
685.541 |
| transcript.whisperx[31].text |
不會影響我們有很多的方式譬如說我們自己的增資或者是發行次數的債券或者是吸收存款等等我們有很多的方式來因應所以你們有因應的措施但是我們只要求一件事情就是說因為對美國的投資是所有的ICT產業的大家共同投資所以不應該這些產業是台灣所有銀行業的客戶所以不應該只是由關股來做關股我們可以來先做但是也希望其他的民營銀行也必須要加入 |
| transcript.whisperx[32].start |
686.101 |
| transcript.whisperx[32].end |
711.85 |
| transcript.whisperx[32].text |
OK 好 所以你們有因應措施土銀跟委員報告 如果說國家融資保證需要土地銀行也參與的話就比照現在的中小企業信用保證基金一樣我們可能會在當年度如果不足的部分我們會補辦預算的方式來增加這一筆的支出是 好 那個台銀 林董 |
| transcript.whisperx[33].start |
713.833 |
| transcript.whisperx[33].end |
727.928 |
| transcript.whisperx[33].text |
報告委員我們對於企業的融資主要還是看整個銀行的可以承作的能量我們台銀本身在所有的銀行當中包括民營的銀行我們的存款是最多的所以我們的量基本上應該是夠的是足夠的 |
| transcript.whisperx[34].start |
729.269 |
| transcript.whisperx[34].end |
757.314 |
| transcript.whisperx[34].text |
是足够的只是说因为我们的预算呢必须要经过这个大院的审议那我们的预算已经编列了那115年其实是还没有开始审那至于后续呢如果要需要我们去做增值的话呢那这部分可能我们也有向行政院反映所以你们有调整的方式啦没有我有向行政院反映说这个可能还要看看这个预算的编列到底到时候这个大院审议的时候是不是有可以做一个调整的空间是是好谢谢好我们请华英 |
| transcript.whisperx[35].start |
761.84 |
| transcript.whisperx[35].end |
784.229 |
| transcript.whisperx[35].text |
我懷疑目前來說如果從資本市足率來看的話我們還是有空間的那我想因為整個需求的面目前還沒有完整的統計而且剛剛也誠如趙鋒董事長說的希望是全體的銀行一起來參加而不是只有供股行庫 |
| transcript.whisperx[36].start |
785.327 |
| transcript.whisperx[36].end |
791.935 |
| transcript.whisperx[36].text |
我們的loading應該是可以接受的是可以承受了好 謝謝我們請第一金控 |
| transcript.whisperx[37].start |
795.782 |
| transcript.whisperx[37].end |
814.395 |
| transcript.whisperx[37].text |
蕭委員報告第一金庫這幾年來因為盈餘的增加我們的整個資本市場率在今年底是大幅的提升超過法定的標準蠻大的所以我們有足夠的空間可以來因應企業的需求不會排擠到其他的企業的融資蠻大的空間可以增加謝謝合作金庫 門合庫 |
| transcript.whisperx[38].start |
821.921 |
| transcript.whisperx[38].end |
846.237 |
| transcript.whisperx[38].text |
委員包括我們業務的承作空間企業基金的業務承作空間還是有的那這個部分應該是另外一種是應該不會排擠到我們國內的承作空間好 謝謝我們彰化商營包委員我們本來在那個放款就變一定的成長力那我相信配合政策這個部分的話彰化營養沒有問題 謝謝都沒有問題啦 好 |
| transcript.whisperx[39].start |
850.521 |
| transcript.whisperx[39].end |
870.74 |
| transcript.whisperx[39].text |
台湾中小企业银行跟委员报告一下我们预算编列本来是成长型的一个编列所以我们来做一些里面因子或结构的调整应该是没有问题的都不会受影响不会的谢谢我想谢谢各位今天也是我们常委会 |
| transcript.whisperx[40].start |
871.701 |
| transcript.whisperx[40].end |
886.369 |
| transcript.whisperx[40].text |
可能請各位來的這個會期最後一次啦就祝福我們剛才羅明財委員講的祝福大家馬上幸福 馬上有錢啦大家都心想事成 新年快樂 謝謝謝謝委員 謝謝大家 謝謝就是大家都業績長紅好 謝謝我們抓委林思敏委員接下來請 那我就講我自己喔 李燕秀委員 |