| IVOD_ID |
167296 |
| IVOD_URL |
https://ivod.ly.gov.tw/Play/Clip/1M/167296 |
| 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 |
2026-01-28T12:08:08+08:00 |
| 結束時間 |
2026-01-28T12:14:13+08:00 |
| 影片長度 |
00:06:05 |
| 支援功能[0] |
ai-transcript |
| video_url |
https://ivod-lyvod.cdn.hinet.net/vod_1/_definst_/mp4:1MClips/0b5ec5fbcfced67d7c6e5d0cec60df1411b3bb87f1b5dc7aa4e13b340c61ef17dab1372d823571c45ea18f28b6918d91.mp4/playlist.m3u8 |
| 委員名稱 |
謝衣鳯 |
| 委員發言時間 |
12:08:08 - 12:14:13 |
| 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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請莊部長好請莊部長快下課了大家要微信一帶不要太興奮已經好謝謝莊部長我想就 |
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明年度的稅收大家都會有疑慮會不會受到影響有短徵的這樣子的情況那對於明年的景氣以及我們的稅負的這個預估你們是如何的 |
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委員我們115年的稅客收入的一個還有我們的稅務的預算數大院到目前並沒有審查所以並沒有所謂的預算數沒有預算數所以並沒有審查那至於明年的一個經濟成長那祖宗已經初估的是3.54%115年3.54%但是可以看出來 |
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因為我們對等關稅的一個談判結果把不確定性降低而且跟我們競爭的對手國裡面我們都佔了齊平甚至比他們更好所以你認為明年的稅收不會低於今年您講116年還是115年 |
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115年115年這個部分我們當然我們目前來說還沒有我們在估的時候我們在估的時間的時候對等關稅的談判並沒有確定所以我們是以當時的那個情況來估那那個整個預算案數還在大院這邊還沒有審議 |
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所以你不要而且這還有一點就是說因為才化法的修正所以這個部分中央要撥到地方要比114年增加4400多億這樣的經費那所以中央的稅收一定會比114年來的低還有 |
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當然我們知道對等關稅簽訂最重要的前提就是赴美投資嘛對不對那赴美投資台積電如果到美國設廠我想請問他未來稅是繳在美國還是繳在台灣如果他當然就涉及到他是用什麼樣子的方式他在美國設廠是分公司還是子公司 |
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那如果已分公司的時候他是怎麼樣繳稅是繳在美國還是繳在台灣他目前來說美國的話他是如果子公司的話他是屬於美國居住者他就根據美國的稅法來課稅但是他子公司的營業的利潤會如果會課回到回饋到他的母公司的話那就到母公司這邊來再繳繳那個所謂的營利事業所得稅 |
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那分公司的話呢分公司是回歸並寄到我們的如果分公司他是不是到美國繳納以後他還要折抵扣抵台灣的相關的是不是可以是的那我想這個部分是不是聽署長來說明一下好不好 |
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報告委員如果他在美國設立的是分公司的話在當地分公司的營運在當地是要繳稅然後他同時要併計我們台灣的索德萊克稅當然他在美國繳稅現在可以拿來扣抵的就是拿回來台灣扣抵嗎是不是扣抵台灣繳的稅一般我們現在跨境投資當中都用子公司的形態去進行因為他法律關係跟責任要去做切割 |
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所以他可能就会用子公司的方式去进行所以如果去用子公司的情况他就是在美国缴完税然后他回台湾就是他的盈余然后回到台湾才在台湾缴税是不是相关这样子那员工呢 |
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249.166 |
| transcript.whisperx[11].text |
員工的話如果他是派到美國去直接在美國工作那他的所得就是美國來源所得他也要在當地繳稅這是國際上的一個慣例就是說你所得從哪邊來就要在當地繳稅所以他員工如果派到美國廠去當地工作他在美國繳稅 |
| transcript.whisperx[12].start |
250.495 |
| transcript.whisperx[12].end |
270.814 |
| transcript.whisperx[12].text |
那如果是來來回回呢來來回回要看他是受雇在哪裡就是說看他受雇在台灣然後如果去美國協助相關的如果他受雇在台灣是要在台灣繳稅的那他派到美國去是屬於他在美國的對不起台灣的公司派他去為美國的公司服務 |
| transcript.whisperx[13].start |
272.435 |
| transcript.whisperx[13].end |
293.453 |
| transcript.whisperx[13].text |
他如果是設在美國的公司裡面認定成美國的公司的員工子公司的員工那他當然就是在美國繳稅是不是那如果他認定是台灣公司的員工那應該是在台灣繳稅嘛是不是應該在台灣那這還涉及到一個部分就是台美租稅協定怎麼樣子什麼時候會簽訂那雙重課稅的部分勒 |
| transcript.whisperx[14].start |
298.171 |
| transcript.whisperx[14].end |
304.178 |
| transcript.whisperx[14].text |
跟委員報告台美的租稅協定ADTA目前在眾議院已經通過目前在參議院那不管是美國的企業或是我們台灣的企業以及人民都希望能夠盡速的通過然後能夠簽訂避免雙重課稅 |
| transcript.whisperx[15].start |
315.532 |
| transcript.whisperx[15].end |
332.673 |
| transcript.whisperx[15].text |
那我们也希望尽快那我想从媒体也看到昨天美台商会去拜会行政院然后美台商会昨天也拜会财政部我们都对这个议题提出来那他们也表达美国这个部分也在积极的推进那我们都希望能够尽快的可以签署 |
| transcript.whisperx[16].start |
333.254 |
| transcript.whisperx[16].end |
352.942 |
| transcript.whisperx[16].text |
那所以沒有確定的日期因為涉及在美國的國會在參院所以只要通過了就是美國國會參院通過以後那川普總統簽署以後那我們雙方美國跟台灣我們會交換一個國際文書那雙方進行國內的生效完成以後就可以實施了好謝謝謝謝好謝謝謝伊鳳委員 |
| transcript.whisperx[17].start |
359.031 |
| transcript.whisperx[17].end |
365.326 |
| transcript.whisperx[17].text |
接下來請葉元芝委員 葉元芝委員 葉元芝委員不在請蔡易瑜委員質詢 |