| IVOD_ID |
168873 |
| IVOD_URL |
https://ivod.ly.gov.tw/Play/Clip/1M/168873 |
| 日期 |
2026-04-28 |
| 會議資料.會議代碼 |
院會-11-5-8 |
| 會議資料.會議代碼:str |
第11屆第5會期第8次會議 |
| 會議資料.屆 |
11 |
| 會議資料.會期 |
5 |
| 會議資料.會次 |
8 |
| 會議資料.種類 |
院會 |
| 會議資料.標題 |
第11屆第5會期第8次會議 |
| 影片種類 |
Clip |
| 開始時間 |
2026-04-28T11:01:17+08:00 |
| 結束時間 |
2026-04-28T11:16:50+08:00 |
| 影片長度 |
00:15:33 |
| 支援功能[0] |
ai-transcript |
| video_url |
https://ivod-lyvod.cdn.hinet.net/vod_1/_definst_/mp4:1MClips/35437261a170eb03ca2407420bc51c2d66e90e72df29f72fb7c213fc50a082c605516ffde792dc4e5ea18f28b6918d91.mp4/playlist.m3u8 |
| 委員名稱 |
廖先翔 |
| 委員發言時間 |
11:01:17 - 11:16:50 |
| 會議時間 |
2026-04-28T09:00:00+08:00 |
| 會議名稱 |
第11屆第5會期第8次會議（事由：一、討論事項：本院民進黨黨團，建請院會作成決議：「一、立法院不分朝野堅定支持我國總統進行對外國是訪問，堅持台灣人有走向世界，與世界各國交往合作的權利。二、嚴正譴責中華人民共和國政府以脅迫手段迫使第三國撤銷我國元首專機飛航許可之粗暴行為，違反聯合國憲章、國際民航公約精神、外交關係慣例，並構成對第三國主權之公然干涉。三、促請外交部、駐外館處、國際民航組織（ICAO）之友我代表及所有可行管道，將本事件列入國際紀錄，且尋求國際民航組織、聯合國人權理事會等多邊機制之關注與因應，並就中華人民共和國對我國長期之脅迫行為，研擬完整之法律文件與政策白皮書，於年度外交報告中專章說明。四、呼籲世界上所有理念相近之民主夥伴，正視中華人民共和國對他國實施經濟與外交脅迫之行為，將其納入各國『反脅迫』（anti-coercion）之政策工具與立法檢討。並以具體行動聲援我國維護正當國際交往之權利，共同捍衛以規則為基礎之國際秩序、自由開放之國際航空體系，以及中小型國家免於威權霸凌之主權空間。中華民國是主權獨立的民主國家，任何外部勢力之脅迫、封鎖或打壓，皆不能改變我國走向世界、與民主夥伴並肩同行之決心。本院全體委員將超越黨派立場，團結一致，捍衛國家主權、民主自由與國際尊嚴。」是否有當？請公決案等2案。二、對行政院院長提出施政方針及施政報告繼續質詢。三、同意權之行使事項：本院司法及法制、內政兩委員會報告審查「總統咨，為最高檢察署檢察總長邢泰釗任期於115年5月7日屆滿，茲依法院組織法第66條第2項規定，提名徐錫祥為最高檢察署檢察總長，咨請同意案」案。（5月5日上午）四、審計長列席報告中華民國113年度中央政府總決算審核報告等案審核經過並備諮詢。（5月5日下午）五、4月24日上午9時至10時為國是論壇時間。） |
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廖維好院長好 部長好這個我等一下要講的話雖然說我不一定認同但是我先順著院長的你們行政院或者是院長的一些法律的見解來討論這件事情也就是說李曾秀委員那我們之前行政院認為 |
| transcript.whisperx[1].start |
29.461 |
| transcript.whisperx[1].end |
43.013 |
| transcript.whisperx[1].text |
是有外國的國籍也就是說中華人民共和國的國籍他沒有放棄所以說他違反國籍法第20條的規定我們的當初的說法大概是這樣子在李貞秀委員這個議題上原則上大概是這樣沒錯吧 |
| transcript.whisperx[2].start |
44.09 |
| transcript.whisperx[2].end |
71.38 |
| transcript.whisperx[2].text |
他沒有完成這個行為所以他有外國籍我們當初是這樣認為同樣的我想請問一下院長或者是部長如果說我們把大陸地區視為中華人民共和國的話我們的台灣人如果在大陸無論是就業還是經商他的個人所得稅可不可以比照所得基本稅額條例的第12條的 |
| transcript.whisperx[3].start |
73.789 |
| transcript.whisperx[3].end |
91.489 |
| transcript.whisperx[3].text |
國外收入來課稅我想這個部分對於這個課稅的部分相關的法規都有一些明確的規定那大陸地區有大陸地區的一個依照兩岸條例的一些規定是現行的規定是依照兩岸人民關係條例應該是大概24條的一個規定 |
| transcript.whisperx[4].start |
93.359 |
| transcript.whisperx[4].end |
117.859 |
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那沒關係我現在就是順著院長之前在李貞秀委員這個個案上面的法律的見解我們把大陸地區視為一個國家中華人民共和國一個外國那為什麼我們台灣人民在外國的所得沒有辦法依照所得基本稅的條例的第12條的非中華民國來源所得的辦法來課稅院長可以回答這個問題嗎 |
| transcript.whisperx[5].start |
119.051 |
| transcript.whisperx[5].end |
136.542 |
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雙方的政治情勢的複雜性是歷史造成的我們正一步一步在釐清這個事實像李貞秀女士她的案例她不僅是國籍法在兩岸人民國籍條例當中她也沒有入籍10年的規定她也沒有達到我們單純討論國籍法我們行政院認為她違反國籍法還是你現在突然認為她沒有違反國籍法了 |
| transcript.whisperx[6].start |
143.031 |
| transcript.whisperx[6].end |
159.734 |
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他們也違反國籍法你認為有嘛對不對就是你認為他有外國國籍法國籍法跟兩岸人民國籍法他同時違反所以你認為他有違反國籍法那依照您的法例那他有外國籍的身份那同樣的我們中華民國的國民在那一邊的所得為什麼沒有辦法當作國外的所得 |
| transcript.whisperx[7].start |
160.214 |
| transcript.whisperx[7].end |
177.411 |
| transcript.whisperx[7].text |
因為剛剛部長提到了 科稅的原則有科稅稅法的各種的規定在聯合人民關係條例當中他有特殊的規定陸執配偶來我們這邊取的身分證他一樣有聯合人民關係條例啊但是我們當初沒有採納嘛我們是用國籍法當作主要的訴求他要參選是一回事喔陸執來陸配來陸執是一回事來陸執他要參選是一回事 |
| transcript.whisperx[8].start |
183.797 |
| transcript.whisperx[8].end |
197.774 |
| transcript.whisperx[8].text |
是啊剛剛您就說了他違反國籍法嘛對不對我順著您的法理講違反國籍法有外國國籍對任何國籍都一樣外國的地方的所得沒有辦法當作國外的所得而是要依照兩岸人民關係條例的 |
| transcript.whisperx[9].start |
199.579 |
| transcript.whisperx[9].end |
220.195 |
| transcript.whisperx[9].text |
這個規定來課稅那為什麼李貞秀不是依照兩岸人民關係條例的權利來參政你要參選你要當選必須在當選之前你必須放棄國籍當選之後的一年你要完成這個有規定的啊你不要放這個規定不去執行啊我順著您的法理嘛 |
| transcript.whisperx[10].start |
221.616 |
| transcript.whisperx[10].end |
237.133 |
| transcript.whisperx[10].text |
他有外國國籍嘛那稅法一樣啊索德基本條例索德基本索德條例嘛您看一下嘛第12條非中華民國來源索德嘛那就可以依照第12條來辦嘛那為什麼我們在大陸的索德不能依照第12條來辦呢 |
| transcript.whisperx[11].start |
240.062 |
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260.462 |
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我們的法律見解應該要一致吧就是說我剛剛已經講我先不認同我已經有說我先不認同你們的見解但是就算我不認同我也依照您的法律見解來探討除了李曾修案的其他的這個現在要講的課稅的問題委員我們的講法你可以有不同的這個主張或是這個討論但是國籍法以及對於參選人資格的這個規定是 |
| transcript.whisperx[12].start |
264.824 |
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275.482 |
| transcript.whisperx[12].text |
明明有寫在裡面所以我尊重您的不用一直跳回來我就尊重您的見解所以為什麼我們台灣人在外國的所得沒有辦法依照所得基本稅額條例第12條這剛剛部長說過兩岸聯合國有規定 |
| transcript.whisperx[13].start |
280.1 |
| transcript.whisperx[13].end |
301.294 |
| transcript.whisperx[13].text |
參政也一樣,兩岸人民關係條例利用規定啊如果大陸地區的什麼事情都用兩岸人民關係條例來講的話那自然會有國際法的問題嘛但既然我們扯到其他法了那就代表說我們大陸籍人士他也可以用其他法嘛對不對你參政可以看國際法那為什麼繳稅我不能看所有的基本稅和條例 |
| transcript.whisperx[14].start |
302.74 |
| transcript.whisperx[14].end |
320.248 |
| transcript.whisperx[14].text |
國籍法規定你在當選之前就職之前你必須放棄這個是民文規定啊有什麼好爭執的呢大陸籍的人民可以適用國籍法嘛對不對那為什麼不能適用所得基本稅額條例的這個國外所得非中華民國所得稅的部分另外有稅的規定啊選舉有選舉的規定啊 |
| transcript.whisperx[15].start |
323.394 |
| transcript.whisperx[15].end |
352.946 |
| transcript.whisperx[15].text |
院長我只是要提醒一下院長啦這個我們兩岸的關係當然是特別的那當您要決定要把一件事情把兩岸的從兩岸關係的條例裡面把它抽出來那你就會造成很多其他的一個問題就像我今天所提的就是一個所得基本稅的條例就只是其他的問題如果你把它當作國外那為什麼它不能比照其他的國外來課稅呢這個就是 |
| transcript.whisperx[16].start |
353.326 |
| transcript.whisperx[16].end |
377.174 |
| transcript.whisperx[16].text |
如何科稅有科稅的規定如何選舉公職有選舉公職的規定院長我想我點出了一個問題就是兩岸現在的一個問題那也是要政府要面對的問題雖然說我剛剛講了我不認同你的法律見解但是我依照你的法律見解在執行中華民國法律的時候在其他的法條上面就會出現其他的問題我覺得麻煩我們院長可以不認同但是你不能不認定法律的條文 |
| transcript.whisperx[17].start |
377.95 |
| transcript.whisperx[17].end |
406.696 |
| transcript.whisperx[17].text |
我就剛講我就認同你法律條文你要認同所以都跳回來為什麼不能當作國外所得這是我們要去思考的一個法律問題好那下一個這個比較下面的事情可以比較放心了這個你不用那麼緊張討論一些比較有關兩岸的事情我們要棒球的事情我們棒球的這個發展那其實在大巨蛋遠雄大巨蛋 |
| transcript.whisperx[18].start |
408.691 |
| transcript.whisperx[18].end |
420.085 |
| transcript.whisperx[18].text |
這個開幕了之後那其實是一個里程碑那其實國內的棒球迷或者是球團還有一個下一個里程碑您猜猜看是什麼有關於球場的一個建制自建球場 |
| transcript.whisperx[19].start |
421.021 |
| transcript.whisperx[19].end |
444.059 |
| transcript.whisperx[19].text |
我們現在所有的球團所使用的球場都是跟政府租或者是跟政府去做OT甚至是大巨蛋,大巨蛋也算是租變成民間的嘛對不對就變成說球團對於這一個球場的主導權常常是不夠的導致在使用上面會出現一個問題比如說前一陣子發生的台南亞太球場發生一些爭議那就會變成說 |
| transcript.whisperx[20].start |
445.78 |
| transcript.whisperx[20].end |
474.352 |
| transcript.whisperx[20].text |
球團他很多事情他沒有辦法完成按照自己的想法來做一些規範比照我們國外就有不同的做法我們可以看一下國外的這個下兩張日本的北海道的一個球場因為他們跟地方政府的關係不好北海道都是跟地方政府關係不好所以他搬家了他搬到另外一個地方然後自建了一個球場那看下一張這在美國其實更加盛行美國其實球團自建球場已經是非常的 |
| transcript.whisperx[21].start |
475.468 |
| transcript.whisperx[21].end |
502.31 |
| transcript.whisperx[21].text |
平常的一個事情那我想在這邊先暫停一下先請教一下部長可不可以跟院長報告一下說如果說我們的球團自建球場那自建球場的這個球場他的資本的折舊照現行的規定應該怎麼算我想這個部分你提的這個個案一個第一個球團要自建球場他是以什麼樣的模式比如說以台北的大巨蛋來說他是透過 |
| transcript.whisperx[22].start |
503.268 |
| transcript.whisperx[22].end |
525.498 |
| transcript.whisperx[22].text |
出餐的BOT的部分來做那至於您提到球團整個費用的怎麼支付我想相關法規裡面有明確的規定那這個部分我可能在手邊沒有資料大概啦我講了我查過資料大概是每年1.5%的一個折舊率所以大概要60年的左右的時間才能夠完全攤提掉這個成本那國外的做法是怎麼樣我們參考一下美國 |
| transcript.whisperx[23].start |
526.823 |
| transcript.whisperx[23].end |
554.25 |
| transcript.whisperx[23].text |
跟日本他們其實都突破了稅法上的限制因為你一開始球團興建的時候會有大額的投資這個投資如果說你要分60年才能攤提完的話這個對於未來稅負的減免他其實要花很長的時間才能夠把這個稅負減免完那加上通貨膨脹那這折抵的稅率的比例就更低了那我們有沒有可能就是說球隊要置建球場當然有很多的因素但我們今天在討論財政議題 |
| transcript.whisperx[24].start |
555.45 |
| transcript.whisperx[24].end |
585.139 |
| transcript.whisperx[24].text |
那自建球場有一個很大的因素也是國外就看到了就是折舊率的算法有沒有辦法來參考美國或日本他們在第一年就給他100%的一個折舊讓這個球團在一開始初期的時候他就有比較多的一個現金流能夠來做支撐跟營運這樣子的想法不曉得院長您的想法我想委員您提出這樣的議題其實我覺得我們可以事後再來做討論跟演繹至於折舊率怎麼算 |
| transcript.whisperx[25].start |
585.558 |
| transcript.whisperx[25].end |
612.923 |
| transcript.whisperx[25].text |
在會計作業上的規定規範是有國際的規範那以及在稅法上是怎麼規定我覺得可以再做另外的一個進一步的一個討論跟了解那院長您聽完部長的說明之後您的想法怎麼樣我們要政府掏錢那就完全民間自己去做那也是未來體育發展勢必會朝美國跟日本這樣球團自建球場那這個就是未來會遇到的其中一個問題我們現在能不能及早的來討論讓球團有更高的意願來 |
| transcript.whisperx[26].start |
614.456 |
| transcript.whisperx[26].end |
619.756 |
| transcript.whisperx[26].text |
無論是在經營上面或是滿足求名的方面在稅法上面去做多一點的彈性 |
| transcript.whisperx[27].start |
620.874 |
| transcript.whisperx[27].end |
644.04 |
| transcript.whisperx[27].text |
折舊的折算通常也是一個企業他的財務裡面很重要的一個結構表示他的財產能夠穩固如果說一時間全部的折算對企業的好處到底是全面的嗎一開始假設我投入了假設隨便講個金額 十億好了我十億再抖第一年第二年他就可以 |
| transcript.whisperx[28].start |
644.5 |
| transcript.whisperx[28].end |
673.215 |
| transcript.whisperx[28].text |
去抵我的企業的支出就可以扣掉我的盈餘就變成說我在前幾年的時候如果說第一年抵得掉的話我的盈餘我的繳稅就會變少是這樣的概念他本身要有相當的條件他的財力要很雄厚等等當然要財力很雄厚才會來改球場這個可以在國內中信還是一些大的球團都很多請財政部跟專家學校演繹一下我們期待的是一個長遠的安定的 |
| transcript.whisperx[29].start |
673.915 |
| transcript.whisperx[29].end |
699.853 |
| transcript.whisperx[29].text |
大家都能夠認為合理的而且對產業是有利的力道政府可以來多一些支持的力道這個是可以的會後所以說我也可以理解成院長願意針對這個課題來探討那後續是不是就責成我們的財政部那可能協同體育部運動部來跟球團探討一下那這樣子的一個方向會不會對於這些未來運動產業的發展是有更正面的幫助可以朝這樣的方向嗎院長 |
| transcript.whisperx[30].start |
701.803 |
| transcript.whisperx[30].end |
716.932 |
| transcript.whisperx[30].text |
讓財稅制度更合理化一直是政府跟民間共同的一個期待那我們經過很長的努力現在我們有一套穩固的方式但是當然其中能夠更進步更符合產業的需要也更符合政府對業界的支持這個方向 |
| transcript.whisperx[31].start |
718.315 |
| transcript.whisperx[31].end |
741.607 |
| transcript.whisperx[31].text |
財政部都可以跟這些專家跟業界去眾共討論這件事情老實講不是財政部的責任但是我們財政部可以從某一個角度的方面來協助國內的體育發展再麻煩院長跟部長那我要進入下一個議題那部長你可以先請回那我們請這個金管會彭主委那就是這幾天大家討論的比較多的就是零股交易那零股交易目前 |
| transcript.whisperx[32].start |
742.799 |
| transcript.whisperx[32].end |
759.152 |
| transcript.whisperx[32].text |
前兩三天金管會大概說的就是可能提前到9點從9點10分到9點可不可以趁今天這個機會您說明一下我們現在的方向以及目前不開放一些可能融資金融槓桿操作或者是全面領股的原因是什麼 |
| transcript.whisperx[33].start |
760.079 |
| transcript.whisperx[33].end |
788.758 |
| transcript.whisperx[33].text |
是謝謝委員我想也謝謝委員有這個機會讓我再跟大家做說明因為主要台灣的這個資本市場我們從今天來看已經是大概第六第七我們是要觀看國際上面他大概一個國際級的資本市場該怎麼做我們就會朝這個方向來研究美國已經全面零股交易了對不對對就是說零股交易的話因為過去我們大概都是以千股為交易的方式零股的交易確實在後面陸陸續續我們把它到比如說他撮合的時間讓他更有效率避免那個價差 |
| transcript.whisperx[34].start |
789.759 |
| transcript.whisperx[34].end |
810.305 |
| transcript.whisperx[34].text |
那這我們也評估過就是說再來就是我們很多的個股價值已經高過比如說可能是百元千元甚至萬元那這樣零股其實金額也蠻大的所以我們就盡量就是說我們維持一個就是說對所有投資人都公平我們就開始去優化這個過程我們也逐步在做那第一個就是把那個交易時間還有交易的撮合的這些的效率盡量跟我們的 |
| transcript.whisperx[35].start |
810.885 |
| transcript.whisperx[35].end |
825.637 |
| transcript.whisperx[35].text |
整股是一樣的這部分是確定要執行的嘛我們這是朝比較正向去做因為這部分的可行性比較高那也就是如果說券商如果因為成本的關係可能不太支持這會是我們考量的因素嗎還是說我們是會站在交 |
| transcript.whisperx[36].start |
826.892 |
| transcript.whisperx[36].end |
855.954 |
| transcript.whisperx[36].text |
交易這個民間這一邊 交易者這一邊的角度來看這件事情謝委員 其實特別是一個資本市場裡面除了投資人還有中介人這些比如券商還有這些比如我們交易所這些都要考量但我們剛才講說把那個零股交易的這個方式呢盡量把它跟整股整成一樣交易的模式整成一樣那跟比如說改成一股交易又是不一樣改成一股交易那個問題就比較大了所以我們要持續來研議方向是確定的 方向確定沒有問題 |
| transcript.whisperx[37].start |
856.614 |
| transcript.whisperx[37].end |
877.711 |
| transcript.whisperx[37].text |
優化交易的模式是確定的那另外這個融資的方面或者是金融槓桿方面這我們也在研究所以之前七問個好像是不太支持所以我們現在的態度是因為主要是這樣就是說過去比如說我們就當沖或是以槓桿來講假設過去那個金額那麼小其實他的需要性也不大但是我剛才講過就是台灣的股市 |
| transcript.whisperx[38].start |
878.271 |
| transcript.whisperx[38].end |
891.642 |
| transcript.whisperx[38].text |
現在已經到達這樣的規模很多的個股已經這樣高單價的股價所以我也責成我們兩個交易所也針對這部分所以目前沒有完全否定這個方案這兩個我們沒有完全否定這本來就是我們邁向國際級的資本市場應該要隨時都要去檢討 |
| transcript.whisperx[39].start |
894.688 |
| transcript.whisperx[39].end |
917.249 |
| transcript.whisperx[39].text |
所以目前就是從交易制度上面先從零股比照我們傳統的股市方面時間以及交割方式 撮合方式那第二步我們繼續來研究我們的金融槓桿融資或當沖方面目前還沒有完全的拒絕 還在研究當中我們對所有制度都持開放的態度但是因為我們還是要考慮到我們剛剛講 |
| transcript.whisperx[40].start |
926.239 |
| transcript.whisperx[40].end |
931.224 |
| transcript.whisperx[40].text |
謝謝廖委員 謝謝卓院長下一位我們請省發會委員質詢 |