| IVOD_ID |
169994 |
| IVOD_URL |
https://ivod.ly.gov.tw/Play/Clip/1M/169994 |
| 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 |
2026-06-15T11:16:16+08:00 |
| 結束時間 |
2026-06-15T11:28:05+08:00 |
| 影片長度 |
00:11:49 |
| 支援功能[0] |
ai-transcript |
| video_url |
https://ivod-lyvod.cdn.hinet.net/vod_1/_definst_/mp4:1MClips/66bc201768d4deabe4d0c8f666538578aa88dbdebdab583aab01e986614b5a1e539f966d37fd65f05ea18f28b6918d91.mp4/playlist.m3u8 |
| 委員名稱 |
李坤城 |
| 委員發言時間 |
11:16:16 - 11:28:05 |
| 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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李坤臣委員好謝謝主席我們請莊部長謝謝請莊部長委員好 |
| transcript.whisperx[1].start |
20.167 |
| transcript.whisperx[1].end |
45.382 |
| transcript.whisperx[1].text |
今天有一個媒體報導就是說你們有一份這個委外的一個研究報告說這個人口紅利消失然後我們這個中央政府的稅率呢將從2024年的2.9兆下降至2070年的1.6兆減少45%然後約莫在15年之後大概在2041年的人口高推哭的一個情境之下中央政府會的稅率稅數會出現短差 |
| transcript.whisperx[2].start |
47.463 |
| transcript.whisperx[2].end |
73.252 |
| transcript.whisperx[2].text |
那這個請問一下部長或是署長看到過這個報告嗎這個是我們在114年度委託政大做的一個研究報告當然我們知道我們國內的人口結構是在改變第一個高齡化第二個少子女化所以我們就財政部來說當然是需要去看看收集相關的數據推估來作為政策參考但這並不代表本部的立場那是一個研究報告當然不是你們的立場我是說這個報告看了之後 |
| transcript.whisperx[3].start |
76.026 |
| transcript.whisperx[3].end |
95.356 |
| transcript.whisperx[3].text |
這個推過情境跟你們自己預想的或是你們自己可能也有一些擬定就是說如果人口紅利的確減少那何時我們的稅數稅率也會出現短差我想跟委員報告其實各位委員看到其實這幾年台灣的經濟表現相當亮眼譬如說我們115年度的經濟成長率 |
| transcript.whisperx[4].start |
96.721 |
| transcript.whisperx[4].end |
120.357 |
| transcript.whisperx[4].text |
那根據我們主總的推估可以達到9.64%而我們的稅收其實也是這幾年都在持續的成長我們的GDP也可以維持在30%所以我們的財政狀況其實是相當的一個健康那當然我們也要去知道說人口年齡結構的變化所以第一個我們在債務的控管上我們是相當的一個嚴謹所以我們的整體的一個 |
| transcript.whisperx[5].start |
121.318 |
| transcript.whisperx[5].end |
128.66 |
| transcript.whisperx[5].text |
實際債務的負擔實際數是22.7%跟法律的40.6%還有相當的一個空間所以我們的財政是遵守財政紀律有相當大的一個財政的韌性跟空間那另外也當然對於人口結構的改變所以這一次府院才會提出人口對策的一個新戰略等下我會跟部長再來討論這部分我只是說 |
| transcript.whisperx[6].start |
151.147 |
| transcript.whisperx[6].end |
176.124 |
| transcript.whisperx[6].text |
他們做的這個研究報告總是有推估的數字那對於這個推估數字你們覺得總是如果人口一直減少的話我們當然希望說接下來人口一些福利的政策能夠讓人口能夠再增加那我只是問說部長對於他這一份研究報告他認為說這其實也蠻快的15年之後中央政府的稅出稅落會出現短差 |
| transcript.whisperx[7].start |
177.506 |
| transcript.whisperx[7].end |
181.411 |
| transcript.whisperx[7].text |
有可能出現嗎我想這個部分我們作為參考對那並不代表本部的立場我們還是要這樣說那所以這個對人口結構的改變所以我們才會提出人口對策的一個新戰略然後我們來鼓勵 |
| transcript.whisperx[8].start |
194.186 |
| transcript.whisperx[8].end |
212.414 |
| transcript.whisperx[8].text |
婚姻、家庭、怨心、感情人口減少、人口容量減少那當然都是一個警訊那我想你們自己委外的一個研究報告你們自己應該也會做參考吧總不能說做了一個委外的報告之後然後認為說不可能發生或是覺得說不應該是這樣子然後你們就不參考了嘛 |
| transcript.whisperx[9].start |
217.769 |
| transcript.whisperx[9].end |
225.856 |
| transcript.whisperx[9].text |
但是政府要拿出對策接下來就跟您討論對策現在我們0到18歲國家養有18項政策當然有一些是跟財政部門有相關的我們現在0到18歲每個月的成長津貼每個月5000塊這到底何時可以領 |
| transcript.whisperx[10].start |
240.254 |
| transcript.whisperx[10].end |
251.306 |
| transcript.whisperx[10].text |
這個部分成長津貼,我們現在預估在116年是不是?對,在衛福部這個部分的要點是他們拟據的?這就是國家整體政策啊,就是說到底哪時候可以領啊 |
| transcript.whisperx[11].start |
254.662 |
| transcript.whisperx[11].end |
280.186 |
| transcript.whisperx[11].text |
跟委員報告目前在這個行政的目前的確定的日期要等行政院公佈不過我們現在所有的幕僚規劃都是預估如果能夠以明年的116年的1月1號發放我們再做相關的行政準備現在就做了準備就是希望說在明年1月1號能夠領對不對那這個因為大概我聽院長講大概一年的預算大概是2000億左右吧是不是 |
| transcript.whisperx[12].start |
282.07 |
| transcript.whisperx[12].end |
288.837 |
| transcript.whisperx[12].text |
大概兩千億左右嘛對 1851億那有編入在今年 就是明年度的預算裡面嗎 |
| transcript.whisperx[13].start |
290.29 |
| transcript.whisperx[13].end |
313.908 |
| transcript.whisperx[13].text |
這個支出的部分當然在主計總署的部分應該會把它納入吧就是會納入在這個明年的預算裡面嘛預算一定要提送大院來審那我們也有辦法要審查通過才有辦法那就是說我們是希望說明年1月1號可以開始領因為現在不論是總統或是院長對到這個每個月可以月領五千塊這個非常力度的一個政策 |
| transcript.whisperx[14].start |
314.748 |
| transcript.whisperx[14].end |
334.406 |
| transcript.whisperx[14].text |
我們到這個我們的選區去講其實大家對這個政策都很認可那大家也希望說知道說大概哪個時候能夠領到這個五千塊嘛那這個五千塊當然還有其他這個目前政府還有其他一些政策那這些政策是互相疊加的譬如說像至少這個0到6歲目前有育兒今天每個月也是五千塊嘛對不對 |
| transcript.whisperx[15].start |
335.458 |
| transcript.whisperx[15].end |
351.156 |
| transcript.whisperx[15].text |
那所以至少到零到六歲每個小孩子可以領到一萬塊這最少的吧對不對就是本來有零到六歲的育兒津貼五千塊再加上這一個每個月五千塊的這個省長津貼嘛對不對所以零到六歲每個月至少一萬塊 |
| transcript.whisperx[16].start |
352.337 |
| transcript.whisperx[16].end |
373.116 |
| transcript.whisperx[16].text |
這沒有錯吧因為今天其實最低是五千其實還有更高的第二台是六千第三台是七千所以至少會有一萬塊嘛對不對因為今天是至少是五千塊嘛那還有一個是屬於這個TESA的這個兒少帳戶因為我們大概這個六歲到十八歲之後五千塊我們就是 |
| transcript.whisperx[17].start |
373.736 |
| transcript.whisperx[17].end |
396.672 |
| transcript.whisperx[17].text |
兩千五直接匯給家長嘛對不對然後另外兩千五我們就是有一個一個TESA的一個兒少帳戶嘛對不對那這個TESA兒少帳戶要怎麼樣去也應該是明年一月一號開始實施吧那這個實施要怎麼去做勒跟委員報告目前的話我們對於低收中低收的弱勢的兒少有提供他們的這個相關發展成長的帳戶目前這個帳戶是沒有連動到TESA的對 |
| transcript.whisperx[18].start |
402.856 |
| transcript.whisperx[18].end |
418.308 |
| transcript.whisperx[18].text |
對我知道啦所以我是問說我們現在因為我們這個每個月2500是沒有牌付的啊我們是每個人都領啊是跟委員報告對我是問說這2500是要怎麼去操作啦是跟委員報告成長津貼的部分目前這個2500塊錢是由家長這個以 |
| transcript.whisperx[19].start |
423.211 |
| transcript.whisperx[19].end |
434.815 |
| transcript.whisperx[19].text |
減輕家長負擔的名義以現金的方式來領取另外2500塊是由政府統一預存到專戶以後那政府會來做相關的投資運用在少年滿18歲一次領取那這個專戶是怎麼設立的 |
| transcript.whisperx[20].start |
440.217 |
| transcript.whisperx[20].end |
459.983 |
| transcript.whisperx[20].text |
這個賬戶不是以兒少一個一個人的賬戶而是以政府所有幫所有的兒少統一預存來統一做相關的投資運用兒少滿18歲的時候那依照他這個符合規定的6到18歲的期間符合規定的月數所以不是說每一個小孩還有一個虛擬的賬戶不是這樣子不是 |
| transcript.whisperx[21].start |
462.284 |
| transcript.whisperx[21].end |
463.465 |
| transcript.whisperx[21].text |
以兒少的名義兒少滿18歲的時候兒少的名義來跟這個到時候我們設計好的這個申請的窗口 |
| transcript.whisperx[22].start |
482.504 |
| transcript.whisperx[22].end |
508.197 |
| transcript.whisperx[22].text |
來申請來領取那原則上是以這個包括政府預存以及期間的投資運用的成果那一併計算之後撥到兒少是他自己的個人帳戶所以18歲之後成年之後他自己去領這筆錢是這樣子等於不是說每個小孩有一個虛擬的帳戶不是反正就是政府會把你這2500塊扣下來然後拿去做投資然後有一個保底嘛對不對 |
| transcript.whisperx[23].start |
509.358 |
| transcript.whisperx[23].end |
525.09 |
| transcript.whisperx[23].text |
那所以至少36萬是至少啦一定會比36萬多吧政府會保證兩年期的定存利息所以一定會高於36萬對啊不然這個每年每年通膨的話會吃掉啊所以一定是高於36萬的嘛是不是是好 |
| transcript.whisperx[24].start |
525.649 |
| transcript.whisperx[24].end |
541.312 |
| transcript.whisperx[24].text |
那我再請教一下部長我們現在談所得稅法的修正草案你們所提出來是說未成年的子女的免稅額提高50%就是說現在免稅額從10.1萬可以增加到15.15萬增加50%是的因為這個是屬於0到6歲現在是0到18歲是不是 |
| transcript.whisperx[25].start |
556.167 |
| transcript.whisperx[25].end |
568.423 |
| transcript.whisperx[25].text |
新聞委員報告0到6歲原來是幼兒學前特別扣除了第一胎孩子一個孩子15萬然後第二胎以後都是22.5萬每個孩子那是幼兒學前特別扣除 |
| transcript.whisperx[26].start |
568.976 |
| transcript.whisperx[26].end |
595.883 |
| transcript.whisperx[26].text |
那至於這個孩子呢他原來也有一個免稅額只是十萬一千塊那現在我們把他調高百分之五十以後變成十五萬一千五百塊所以他如果是零到六歲他除了這個免稅額十五萬一千五百塊還可以疊加幼兒學前特別扣除額所以零到六歲的孩子呢這第一個孩子就可以再減掉三十點一五萬第二個孩子就可以減到三十七萬點六五六千五百塊 |
| transcript.whisperx[27].start |
597.343 |
| transcript.whisperx[27].end |
604.085 |
| transcript.whisperx[27].text |
我們這個扣除額跟幼兒特別扣除額是疊加的疊加在一起但是他滿六歲以後到十八歲的部分免稅額也是加50%也就是從十萬一千調高到十五萬一千五百塊那我們現在就是講說本來就是零到六歲政府有在照顧還有幼兒學前特別扣除額 |
| transcript.whisperx[28].start |
618.45 |
| transcript.whisperx[28].end |
636.632 |
| transcript.whisperx[28].text |
然後呢在18歲之後呢我們有這個教育特別扣除額那之前我們在討論就是說這個6歲之後到18歲就是青少年這個階段並沒有所謂這個特別的扣除額啦那請問這部分的話是不是可以在這個特別扣除額這方面這個財政部再考慮一下 |
| transcript.whisperx[29].start |
639.047 |
| transcript.whisperx[29].end |
644.115 |
| transcript.whisperx[29].text |
除了扣除了其實孩子的這個照顧六歲以後的同樣跟委員報告就所謂的成長津貼每個月五千塊兩千塊是直接兩千五百塊我們現在就是有補嘛補這個成長津貼嘛然後我現在又多了這一個 |
| transcript.whisperx[30].start |
653.857 |
| transcript.whisperx[30].end |
669.939 |
| transcript.whisperx[30].text |
扶養免稅就是再增加50%但是就是這一段其實這一階段家長也是要花不少錢所以我想包括我或是其他很多委員也希望說在這個階段青少年這個階段是不是有這個所謂的這個特別扣除能夠把它加上去 |
| transcript.whisperx[31].start |
670.778 |
| transcript.whisperx[31].end |
689.422 |
| transcript.whisperx[31].text |
我想跟委員報告除了稅的扣除額之外其實政府有多項支持的措施包含12年的國教都免學費那包含私立大專院校的一個學雜費的補助每一個學年大家私立大概有三萬五千塊以及住宿費的這個是講18歲之後的啦我是講青少年階段啦國中高中這個階段的啦國高中的部分學費都全免啦 |
| transcript.whisperx[32].start |
695.744 |
| transcript.whisperx[32].end |
700.788 |
| transcript.whisperx[32].text |
學費都減免了我知道啦那我是說這部分家長在養育這方面也是要花蠻多錢的我覺得這部分你們還是要稍微再考慮一下再減輕一下我們家長的負擔好不好好 謝謝 |