| IVOD_ID |
167291 |
| IVOD_URL |
https://ivod.ly.gov.tw/Play/Clip/1M/167291 |
| 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 |
2026-01-28T11:48:30+08:00 |
| 結束時間 |
2026-01-28T12:00:00+08:00 |
| 影片長度 |
00:11:30 |
| 支援功能[0] |
ai-transcript |
| video_url |
https://ivod-lyvod.cdn.hinet.net/vod_1/_definst_/mp4:1MClips/0b5ec5fbcfced67d87fa2cc923bdc74f11b3bb87f1b5dc7aa4e13b340c61ef173a469af2c92659b95ea18f28b6918d91.mp4/playlist.m3u8 |
| 委員名稱 |
陳玉珍 |
| 委員發言時間 |
11:48:30 - 12:00:00 |
| 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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這個 公務署啊公務署 公務署 副署這個署長 署長有要工喔請副署長 副署長蘇副署長喔 請來 |
| transcript.whisperx[1].start |
14.734 |
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30.261 |
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副部長你好金門從民國98年就規劃為免稅島這是行政院核定的金門中長期經濟發展的規劃然後用境內關外的方向 規劃方向三免二退離島建設條例的第10條跟第10至1條裡頭有對於免稅島的一些規劃就在當地銷售這些相關的貨物 勞務 交付 |
| transcript.whisperx[2].start |
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當地銷售並交付使用的貨物或當地提供制導免徵營業稅嘛這個立法現在條例有嘛已經很多年了87年到現在二三十年了那您看到那雖然從87年就開始免營業稅但是金門90%以上貨物都是從台灣進口從台灣進到金門來 |
| transcript.whisperx[3].start |
59.978 |
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71.013 |
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那除了印費以外從台灣進口的這個貨物我說台灣就台灣島進口的貨物所課徵的這個百分之五的營業稅都直接轉嫁給這個消費者民眾反而享受不到這個免徵營業稅的這個優待 |
| transcript.whisperx[4].start |
73.752 |
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97.486 |
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我們有正式的發函詢問財政部的一些說法財政部上次以前回覆本席有說離島地區銷售適用零稅率恐會降低當地產業競爭力現在是免稅了我們因為業者我們這個地方的商會有提出來說是不是把它改成零稅率財政部有回覆本席說 |
| transcript.whisperx[5].start |
98.927 |
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126.465 |
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這個可能還有牽扯到負稅署負稅署有說了兩個第一個是如果用零稅率會降低是用零稅率會降低當地的產業競爭力然後另外一個還可能會讓台灣島的營業人到離島去設立稅籍反而套取零稅率的利益這個是負稅署回答的 |
| transcript.whisperx[6].start |
127.493 |
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146.564 |
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現在我們有一些突破點就是對促進離島產業發展的部分90%的金門的貨物都是從台灣進口營業稅改成零稅率事實上對在地的產業衝擊影響很小反而對90%從台灣進口到金門的商家可以享有進向免稅的優惠這樣才能實質的 |
| transcript.whisperx[7].start |
149.125 |
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163.79 |
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反映在當地的消費上這個我們已經提過很多次您之前有說有一些可能稅的一些損失但是事實上因為現在也是現在是免稅如果把它改成零稅率事實上衝擊這個稅損幾乎是沒有的或是很小的 |
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165.571 |
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167.013 |
| transcript.whisperx[8].text |
因為從我們課稅的角度來講中華民國當然包含金門跟馬祖這些離島 |
| transcript.whisperx[9].start |
183.934 |
| transcript.whisperx[9].end |
191.059 |
| transcript.whisperx[9].text |
所以在中華民國境內現在已經是免稅了嘛現在就已經實施免營業稅了免營業稅只有在當地的當地的家屬是免業稅的但是智商最基本的商家幫助就沒有嘛因為所有東西都是從台灣進來的但是我們鼓勵的是說所以這個競相的部分就沒有辦法 |
| transcript.whisperx[10].start |
201.647 |
| transcript.whisperx[10].end |
227.753 |
| transcript.whisperx[10].text |
我跟委員報告 例如我舉個例子我們要鼓勵民眾到金門消費金門住宿 金門旅遊他如果是消費的是跟金門當地居住那貨物的部分呢 貨物都從台灣來但是貨物的話 基本上如果在當地消費我給他免業稅對不對那如果他帶回去那一段還是要收沒有那一段不用講就是說進來的時候 進口到金門台灣進口到金門這段還是要收啊 |
| transcript.whisperx[11].start |
230.314 |
| transcript.whisperx[11].end |
255.19 |
| transcript.whisperx[11].text |
因為我們加值稅的概念就是它的加值來測稅如果把免營業稅改成零稅率這個部分來講那就等於在台灣加值也都免稅啦就是改成零稅率因為這個細項我們討論過很多次了把它改成零稅率的話事實上對這個整個稅損來講也沒有什麼改變沒有什麼很大的影響你可以整個再算一下對整個你們整個負稅署的整個國家這個稅來講 |
| transcript.whisperx[12].start |
257.631 |
| transcript.whisperx[12].end |
270.543 |
| transcript.whisperx[12].text |
根本沒有什麼很大的差別你是不是可以再具體算一下因為現在營業稅根據財政收支劃反修正之後其實大部分都是地方稅了那變成說去免了之後會變成其他的地方那這樣子你就更不用擔心嘛那就是我們自己來承擔嘛這會變稅收分配的問題它會變成本島的人就是說 |
| transcript.whisperx[13].start |
277.91 |
| transcript.whisperx[13].end |
297.129 |
| transcript.whisperx[13].text |
如果說這個你說到時候都會變成是地方的損失好不好他分配因為我們採訪有修過以後那這個部分應該你們就要比較樂觀其成應該比較尊重當地的想法吧我們尊重我們要因為這個稅損最後是地方政府地方的縣市政府來吸收那地方的產業的反應 |
| transcript.whisperx[14].start |
298.75 |
| transcript.whisperx[14].end |
306.456 |
| transcript.whisperx[14].text |
那這樣子這一塊如果我們修成這樣子你們應該就比較對中央根本沒什麼影響啊是金門縣自己來吸收對當地的產業才有幫助啊因為退它不是從它是等於退本島的稅它不是退金門當地的稅 |
| transcript.whisperx[15].start |
315.423 |
| transcript.whisperx[15].end |
323.909 |
| transcript.whisperx[15].text |
就是原來的那個政策對金門就沒有實際幫助沒關係你再研究一下因為這個現在財化改變我可以再研究你再研究一下好嗎這個我跟你討論過很多次現在是把免改成零稅率地方的產業覺得這樣子有幫助你研究一下來 下一個我們講那個離島自貿區民進黨都說這個會變成稀產地的破口那個關乎什麼事你看請問現在的自貿港很多地方都有自貿港基隆 台北 蘇澳 桃園 台中 安平都有 |
| transcript.whisperx[16].start |
344.942 |
| transcript.whisperx[16].end |
364.376 |
| transcript.whisperx[16].text |
這監管單位是不是你們關務署啊報告委員是有關如果是貨物的一個監管對自貿區這些都是你們在管的嗎是是嗎那如果金門設這個自貿區就是自貿港的話是不是你們就會在金門是不是就會變成稀產地破口意思說你們財政部關務署在金門就不會把關是不是 |
| transcript.whisperx[17].start |
365.457 |
| transcript.whisperx[17].end |
370.478 |
| transcript.whisperx[17].text |
跟委員報告就是如果說這邊在離島有設置這個所謂的自貿區的話那當然主管機關如果已經有同意的話我們海關針對我們所負責的部分我們會你們還是會照照原來的標準去把關嘛對不對你們會特別放水嗎 |
| transcript.whisperx[18].start |
384.002 |
| transcript.whisperx[18].end |
407.58 |
| transcript.whisperx[18].text |
你們會特別放水嗎在金門地區依照我們的職責我們會配合研議相關的這個房子如果設立的話你們會對金門地區的進來的貨物特別放水讓他就可以隨便的去洗產地啊什麼隨便這樣亂進亂出海關還是會依照我們的職責你們還會遵守原來法令造牆執行那為什麼那所以我們提這個芝麻港這個怎麼會變成洗產地的破口 |
| transcript.whisperx[19].start |
408.3 |
| transcript.whisperx[19].end |
417.254 |
| transcript.whisperx[19].text |
你又不會對金門特別睜一隻眼閉一隻眼或是金門進來的貨物可以隨便的不經過海關的眼皮子下就可以隨便放行那為什麼在金門社就會有這個問題那這個當然不是你回答的但是來 |
| transcript.whisperx[20].start |
422.472 |
| transcript.whisperx[20].end |
451.045 |
| transcript.whisperx[20].text |
這個吼我們立法經濟條例要修這個有關自貿區這個部分如果三讀通過我會想請您去評估一下如果我們這個條例三讀通過以後比照現在在各個自貿區所偵測的一些監管設備人力源的總共需要多少要多多少設備要多多少人才可以讓你們達到完全監管的這個監管完全監管的這個效果請您跟我們提出一個評估報告好嗎可以嗎人力啊物力啊到底需要多少才能把這個地方管好嘛 |
| transcript.whisperx[21].start |
452.145 |
| transcript.whisperx[21].end |
462.568 |
| transcript.whisperx[21].text |
不要讓他變成稀產地的地方嘛你可以幫我們做一個評估嗎如果我們修正通過以後啦現在已經進負二族了如果修正通過以後你們應該要增加人力物力嘛需要多久時間可以評估出來需求我們盡量來評估啦但是因為現在也不確定說到底我跟你講我如果立法院就三族通過你要做一點評估嘛 |
| transcript.whisperx[22].start |
479.608 |
| transcript.whisperx[22].end |
503.861 |
| transcript.whisperx[22].text |
是不是因為你們可能就需要更多的人更多的對不對設備啊是不要讓金門背上這種汙名啊海關要好好的執行啊是吧可以可以多久可以評估給我現在是1月2月了3月底前給我可以嗎2月有過年放假3月底前給我是覆稅稅也是一樣好嗎那個免稅率的部分一個月 |
| transcript.whisperx[23].start |
506.132 |
| transcript.whisperx[23].end |
515.055 |
| transcript.whisperx[23].text |
沒有 三月底前給我就好了二月過年嘛 三月嘛三月底嘛 可以喔好 那主計總署啊請時間等一下 主計請主計總署 蔡副主議長那兩位可以回座了這個副主計長你們沒有依法行政 |
| transcript.whisperx[24].start |
533.059 |
| transcript.whisperx[24].end |
552.57 |
| transcript.whisperx[24].text |
這個財力分財力集市表就這個分級表裡頭財力分域表裡頭這個表裡頭你們下面的標註是說各職教師或縣市政府的自由財源之自由財源比率稅數以最近三個年度的決算審定數計算稅率以最近三個年度決算審定數加計財政收支方法修正透中央統籌分配稅款的影響數計算 |
| transcript.whisperx[25].start |
554.011 |
| transcript.whisperx[25].end |
576.199 |
| transcript.whisperx[25].text |
對吧 這個是明文規定的嘛那第四條齁 這個第四條也有規定補助辦法第四條110年8月29日也有規定說是用三年分配五級 每三年檢討一次嘛那自由財產比率是什麼意思這個都明文規定了齁那如果按照你們的辦法這三年來檢討一次的話就沒有所謂什麼財政收支方法修正後中央統籌分配稅款的影響數啊 |
| transcript.whisperx[26].start |
578.735 |
| transcript.whisperx[26].end |
597.703 |
| transcript.whisperx[26].text |
你們幹嘛推翻自己剛剛修訂的辦法然後任意加上這些什麼中央統籌分配稅款影響數你知道我在說什麼嗎你知道我在說什麼你們為什麼不依法行政任意的想把哪個縣市政府改成第幾級就第幾級我們金門縣本來第三級把我們改到第二級沒有依法行政啊組織單位最應該依法行政啊對不對 |
| transcript.whisperx[27].start |
600.364 |
| transcript.whisperx[27].end |
609.668 |
| transcript.whisperx[27].text |
為什麼報告陳委員那個條文去年8月給縣市條文後面有說明去年114年8月29日有修訂對不對 |
| transcript.whisperx[28].start |
613.43 |
| transcript.whisperx[28].end |
639.791 |
| transcript.whisperx[28].text |
那你們現在加計這個同桌稅款的這個影響數就是把如果一級譬如像這種離島像離島這種地方比較窮的地方然後拿到突然拿到比較多的救濟這種稅款然後就拿來跟富人富人去像台北市這種地方相提並論然後變相處罰我們那讓高雄啊台南啊原來這個才導致高雄台南到第四五級進門台東變成一二級這樣有合理嗎 |
| transcript.whisperx[29].start |
640.672 |
| transcript.whisperx[29].end |
650.738 |
| transcript.whisperx[29].text |
這個是不合理的啊 你們最近修訂這個分級是完全不合理啊沒有依法行政啊是 因為我們在那個 怎麼辦咧帶頭違法怎麼辦咧 |
| transcript.whisperx[30].start |
655.39 |
| transcript.whisperx[30].end |
676.597 |
| transcript.whisperx[30].text |
包委員 沒有違法啦沒有違法 沒有依法行政你的辦法修訂是這樣子嘛 對不對然後原來的規定也有啊是 那個辦法齁你可以 沒關係齁 因為我時間到了齁請你給我一個報告齁你告訴我說為什麼金門你這樣給我們亂改好的好的 好嗎好 沒問題 請提出書面報告是是是 好嗎好 謝謝好謝謝陳一貞委員的質詢喔 謝謝接下來我們請楊瓊英委員質詢 |