| IVOD_ID |
169985 |
| IVOD_URL |
https://ivod.ly.gov.tw/Play/Clip/1M/169985 |
| 日期 |
2026-06-15 |
| 會議資料.會議代碼 |
委員會-11-5-20-19 |
| 會議資料.會議代碼:str |
第11屆第5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 |
5 |
| 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5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 |
2026-06-15T09:58:37+08:00 |
| 結束時間 |
2026-06-15T10:10:55+08:00 |
| 影片長度 |
00:12:18 |
| 支援功能[0] |
ai-transcript |
| video_url |
https://ivod-lyvod.cdn.hinet.net/vod_1/_definst_/mp4:1MClips/66bc201768d4deab314d8ecfd103f3c3aa88dbdebdab583a2d2d6a430c37c0119bf675f76cd7c0d35ea18f28b6918d91.mp4/playlist.m3u8 |
| 委員名稱 |
賴士葆 |
| 委員發言時間 |
09:58:37 - 10:10:55 |
| 會議時間 |
2026-06-15T09:30:00+08:00 |
| 會議名稱 |
立法院第11屆第5會期財政委員會第19次全體委員會議（事由：審查「所得稅法」28案：（僅詢答）
一、本院委員賴士葆等23人、委員柯志恩等19人、委員李彥秀等16人分別擬具「所得稅法第十四條及第十七條條文修正草案」等3案。
二、本院台灣民眾黨黨團、國民黨黨團、委員郭國文等16人、委員陳菁徽等17人、委員羅明才等18人、委員張智倫等18人、委員徐巧芯等18人、委員王義川等19人、委員陳菁徽等23人、委員王鴻薇等17人、委員羅廷瑋等23人、委員顏寬恒等18人、委員王正旭等18人、委員謝龍介等16人、委員廖偉翔等16人、委員賴士葆等18人、委員許宇甄等19人、委員翁曉玲等28人、委員林倩綺等20人、委員邱鎮軍等17人、委員洪孟楷等21人、委員羅智強等16人、委員賴士葆等25人、委員郭國文等19人分別擬具「所得稅法第十七條條文修正草案」等24案。【後2案須經各黨團簽署不復議同意書】
三、本院委員蔡春綢等18人擬具「所得稅法第十七條及第一百二十六條條文修正草案」案。
【6月15日、17日及18日三天一次會】） |
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謝謝主席以及各位先進有請財政部的莊部長有請莊部長委員好部長早首先先問一下今天很多委員有提案扣除而提高可以減少稅負的負擔財政部的立場是怎麼樣 統統反對是不是 |
| transcript.whisperx[1].start |
44.568 |
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| transcript.whisperx[1].text |
基本上就是這樣子我想各位委員的提案可基本上統統反對減輕相關的租稅負擔尤其是育兒家庭那我想這個部分我們在院板即將會提出來也就是對於未成年子女院板提出什麼 |
| transcript.whisperx[2].start |
59.64 |
| transcript.whisperx[2].end |
67.002 |
| transcript.whisperx[2].text |
我們會提出願板就是對於未成年子女的免稅額就是可以加50%也就是說0到18歲的孩子他的免稅額從如果115年度在明年報稅的適用時候會從10萬1000條高到15萬 |
| transcript.whisperx[3].start |
76.425 |
| transcript.whisperx[3].end |
77.947 |
| transcript.whisperx[3].text |
什麼時候可以提出來我們應該會在最近這個會期 最近什麼時候這個月嗎 下個月嗎這個月可以提出來我想這個目標就是只有一個就是熬壽的扣除額增加50% |
| transcript.whisperx[4].start |
98.147 |
| transcript.whisperx[4].end |
114.143 |
| transcript.whisperx[4].text |
免稅額增加50%0到18歲都可以減這個部分那我想其他的部分因為我們鼓勵生育所以其實政府是全方位的提出這個措施這有18項的措施這只是其中的一項這個其實 |
| transcript.whisperx[5].start |
120.093 |
| transcript.whisperx[5].end |
134.574 |
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小的要照顧老的要照顧啦所以我的提案是老年人啊照因為現在現在今年按照今年現在趨勢你知道人口去年大概十萬出生十萬今年絕對不會超過十萬 |
| transcript.whisperx[6].start |
136.175 |
| transcript.whisperx[6].end |
145.678 |
| transcript.whisperx[6].text |
這個人力manpower其實是嚴重的短缺嚴重的短缺老的這一方面其實可以考慮來我們看這個股市繼續的一直在飆漲社會的M型化二化那麼薪資所得占中額所得超過七成 |
| transcript.whisperx[7].start |
158.993 |
| transcript.whisperx[7].end |
165.114 |
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我覺得 我認為薪資的特別扣除可以提高啦對不對 部長這個鼓勵現在是 現在是經台灣變成全民運動用錢賺錢那用人賺錢的這一部分我們鼓勵他不要把工作辭掉不要去什麼的一直在這個變成一個小白去那裡這個在股市裡面上下 對不對我們就鼓勵 |
| transcript.whisperx[8].start |
189.358 |
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205.506 |
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你要去投資股票也可以但是不要忘了勞動所得我們要鼓勵啦這些人用辛苦的體力去賺錢的要鼓勵啊所以他的扣除了可以提高了你同意嗎 部長 |
| transcript.whisperx[9].start |
209.512 |
| transcript.whisperx[9].end |
225.824 |
| transcript.whisperx[9].text |
我想委員這個部分的建議當然就是說所得稅事實上在所有的稅收裡面佔的比例是比較高的大概有超過我們的五成五成以上但是是營所稅佔的比例更高中所稅是沒有那麼高中所稅大概兩成多 |
| transcript.whisperx[10].start |
235.17 |
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241.076 |
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兩層都 兩層都裡面有七成是勞動所得是薪資所得所以這一部分你除了呼應賴總統講的之外我覺得這一部分要認真思考薪資就是薪資的所得的特別扣除了請問現在多少錢 |
| transcript.whisperx[11].start |
260.27 |
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265.213 |
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特別扣除而是目前明年會提高到22萬7千就是115年度會是22萬7千可以再提高啦其實要把M型化你不覺得現在你有沒有感覺現在社會的M型化越來越嚴重 |
| transcript.whisperx[12].start |
287.438 |
| transcript.whisperx[12].end |
290.387 |
| transcript.whisperx[12].text |
這部分我們應該要按主計總書的統計來看 |
| transcript.whisperx[13].start |
293.82 |
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301.747 |
| transcript.whisperx[13].text |
你說怎麼樣部分是主計總署這邊在做相關的統計但是因為稅是你收的嘛對不對所以老實講你要認真思考的話就是那個用錢賺錢的這些人特別有錢的這些人可以思考像美國就有課啊美國加州當然後面有些以前跑掉了啦加州就課啦 |
| transcript.whisperx[14].start |
320.011 |
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324.513 |
| transcript.whisperx[14].text |
我就扣5%啊 戶人稅資產超過多少 上億美金的多少然後就給他扣一個這樣的一個戶人稅或者特銷稅其實可以考慮去把它提高啦有些 買遊艇的 買什麼的這個高級的車 這個東西稅可以提高啦 |
| transcript.whisperx[15].start |
342.469 |
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346.471 |
| transcript.whisperx[15].text |
而且還是有特銷稅的什麼東西對啊 我知道特銷稅我意思是說那個那個rate可以上升啦因為mc1非常嚴重啊台灣現在來看的話就是大家一股腦的去股市裡面用錢賺錢 |
| transcript.whisperx[16].start |
358.215 |
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360.898 |
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他借錢他還認為他可以賺錢雖然這不是事實但是也就這樣子那要意思這樣就是鼓勵你用勞動所得然後要想辦法讓那個有錢的人多課一點稅嘛 |
| transcript.whisperx[17].start |
377.612 |
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386.576 |
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當然同意委員這樣的一個建議你可以研究一下嗎本來就是有良能課稅的一個功能我想這個部分我現在就問你問我的題目就問你特效稅要不要去檢討一下 |
| transcript.whisperx[18].start |
392.098 |
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416.7 |
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可不可以再分類的提高 可不可以然後要考慮要扣付人稅 可不可以什麼時候研究可以出來我想這個部分我們看看三個月可以嗎研究一下啦因為這個社會已經失控了我覺得已經失控你是很重要的把關的人啦財政部稅制可以抑制 |
| transcript.whisperx[19].start |
419.222 |
| transcript.whisperx[19].end |
436.99 |
| transcript.whisperx[19].text |
M型化的惡化啦 我覺得非常重要你的承認很大啦 我們來看齁在這個 你的兒少的成長津貼你剛剛講的是免稅額啦 其實有成長津貼所以3800億其實不是3800億啦因為就都已經有1700多億 他增加2000億結果增加這個就用作業要點 是不是啊 |
| transcript.whisperx[20].start |
449.837 |
| transcript.whisperx[20].end |
457.804 |
| transcript.whisperx[20].text |
不用修法 這樣以後 啊 你是立法院 立法院可以關門喔立法院可以關門喔 不要經過修法 兩千億欸 就直接一直 行政命令就直接這樣子撥出去喔兩千塊可以 兩千萬可以 兩千億欸 就這樣子喔 |
| transcript.whisperx[21].start |
473.797 |
| transcript.whisperx[21].end |
495.609 |
| transcript.whisperx[21].text |
各位報告 這個所有成長津貼所需要的費用一定會循標準的預算程序來過經過立法院的審查之後然後才會來 經過預算審查之後我們才會循這個依照相關作業要點的預算審查 你這個要修法啦不能用作業要點 我跟你講清楚喔你們現在如果這樣編進來 作業要點就改作業要點我們把他拉下來 因為 |
| transcript.whisperx[22].start |
499.251 |
| transcript.whisperx[22].end |
518.242 |
| transcript.whisperx[22].text |
行政命令要經過立法院啦被被查而已我們趕快審查我就跟你講行政權這樣子蠻橫的擴權立法院沒有辦法接受這麼多的錢兩千億耶賴總統講的三千八百億裡面增加了就是兩千億這個增加這兩千億結果 |
| transcript.whisperx[23].start |
520.359 |
| transcript.whisperx[23].end |
542.193 |
| transcript.whisperx[23].text |
便宜行事 或者這樣偏離行事都可以只是這樣行政命令 立法院不接受的啦我就先講清楚這個 作為要點你們一定來這裡備查 我們會改的審查來 我們再看 下一個題目那個 那個現在來講 五月底已經報稅完畢了嘛部長啊 |
| transcript.whisperx[24].start |
543.308 |
| transcript.whisperx[24].end |
545.25 |
| transcript.whisperx[24].text |
網路報稅大於九成手機報稅佔網路的45%可是為什麼現場零貴沒有減少稅務基層人員沒有減少稅務基層人員少17% |
| transcript.whisperx[25].start |
564.805 |
| transcript.whisperx[25].end |
578.272 |
| transcript.whisperx[25].text |
大家忙了命有人跟我反映喔部長你聽好喔你這手機爆碎照理講一個人在家裡面手機爆碎他不是欸他是到現場去臨櫃你們為了要充業績所以叫他蓋回手機爆碎變這樣子啦有人跟我反映啦 |
| transcript.whisperx[26].start |
586.691 |
| transcript.whisperx[26].end |
597.079 |
| transcript.whisperx[26].text |
有些民眾到現場去我們的同仁會指導他就是指導他用手機來報稅這一次以後其實他以後他以後就會了因為有些他慢慢需要去了解這個東西我覺得不要去這樣子就抹煞到手機報稅的一個便利性那其實有很多民眾是在家報稅的 |
| transcript.whisperx[27].start |
613.351 |
| transcript.whisperx[27].end |
627.059 |
| transcript.whisperx[27].text |
最必要的手機我都分布好多這不叫報稅 而是我們稅務同仁去指導他那麼下次他就會他到現場去就零貴了你還現場去手機 笑死人了不是 我覺得這個是我們讓他去習慣是用的你現在因為 |
| transcript.whisperx[28].start |
633.922 |
| transcript.whisperx[28].end |
640.874 |
| transcript.whisperx[28].text |
年改的問題啊 大家不願意考基層公務人員因為稅務基層那邊少十幾八 你怎麼辦呢 你怎麼辦呢我想這個部分第一個我們也希望同仁們能夠就是說 |
| transcript.whisperx[29].start |
647.335 |
| transcript.whisperx[29].end |
664.742 |
| transcript.whisperx[29].text |
大家去體會同仁的辛苦那我們也要鼓勵同仁啦那看看委員這邊能不能給予更高的支持等等我們的支持啊你要提出來啊你要提出來怎麼做啊比如說你可以用我們基層的加薪加津貼公務員其實非常辛苦不管是我們的稅務基層同仁或在部內的同仁都很辛苦的我覺得是這樣子稅務基層能不能給他加津貼啦 |
| transcript.whisperx[30].start |
677.011 |
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681.114 |
| transcript.whisperx[30].text |
這個當然是人種必須要整體去做考量最後一個問題 最後一個小問題啊當然房地產已經管制了它這個不再加碼 |
| transcript.whisperx[31].start |
689.416 |
| transcript.whisperx[31].end |
705.14 |
| transcript.whisperx[31].text |
我們看到七大獨位區五月份個人房地合一只有桃園市 台中市 台南市是減少 其他都增加你覺得我們房地產是不是回穩了你從這裡面看 |
| transcript.whisperx[32].start |
708.001 |
| transcript.whisperx[32].end |
735.819 |
| transcript.whisperx[32].text |
就我们所了解整个房地产来说目前交易量是稍微往下降但是价大概在盘整那房地合一税这个部分涉及到第一个就是说买卖的价差之间有多大差距另外还有一个持有时间持有时间短那它的税率就高所以这个有各个因素在里面对你就回答我是不是你认为回稳了还是有待观察我觉得还是可以再做观察的好谢谢 |
| transcript.whisperx[33].start |
737.739 |
| transcript.whisperx[33].end |
738.729 |
| transcript.whisperx[33].text |
謝謝 |