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林思銘 @ 第11屆第5會期財政委員會第23次全體委員會議
| Start Time | End Time | Text |
|---|---|---|
| 00:00:00,000 | 00:00:02,000 | 市長早 部長 |
| 00:00:02,000 | 00:00:06,000 | 我們今天針對遺產及贈與稅法第15條的修正 |
| 00:00:06,000 | 00:00:09,000 | 我想現行的第15條的規定 |
| 00:00:09,000 | 00:00:17,000 | 被繼承人死亡前兩年內的贈與配偶或法定繼承人等特定對象之財產 |
| 00:00:17,000 | 00:00:21,000 | 需視為遺產 並入遺產總額課稅 |
| 00:00:21,000 | 00:00:26,000 | 原本是為了防止被繼承人在死亡前移轉財產 |
| 00:00:26,000 | 00:00:28,000 | 規避遺產稅 |
| 00:00:29,000 | 00:00:32,000 | 當然租稅漏洞要防堵 |
| 00:00:32,000 | 00:00:35,000 | 但並沒有完善的規範 |
| 00:00:35,000 | 00:00:39,000 | 因為某筆受證財產所增加的遺產稅 |
| 00:00:39,000 | 00:00:42,000 | 究竟應由受證人來負擔 |
| 00:00:42,000 | 00:00:45,000 | 還是由全體繼承人來共同負擔 |
| 00:00:45,000 | 00:00:47,000 | 產生爭議 |
| 00:00:47,000 | 00:00:51,000 | 所以憲法法庭在113年的10月28號 |
| 00:00:51,000 | 00:00:53,000 | 做出判決 |
| 00:00:53,000 | 00:00:57,000 | 第11號判決明確就指出 |
| 00:00:57,000 | 00:01:00,000 | 受證人是被繼承人的配偶 |
| 00:01:00,000 | 00:01:03,000 | 卻由其他繼承人以自己的財產 |
| 00:01:03,000 | 00:01:07,000 | 以自己繼承的財產來代替配偶負擔 |
| 00:01:07,000 | 00:01:11,000 | 因受證財產所增加的遺產稅 |
| 00:01:11,000 | 00:01:15,000 | 等於要求沒有取得該筆遺產利益的繼承人 |
| 00:01:15,000 | 00:01:17,000 | 也需要承擔稅賦 |
| 00:01:17,000 | 00:01:22,000 | 這有違平等原則以及量能課稅的原則 |
| 00:01:22,000 | 00:01:27,000 | 所以憲法法庭要求應於兩年內來修法 |
| 00:01:27,000 | 00:01:32,000 | 本席以及許多委員都陸續提出修法 |
| 00:01:32,000 | 00:01:36,000 | 今天我們進行法案的審查 |
| 00:01:36,000 | 00:01:38,000 | 巡達級審查 |
| 00:01:38,000 | 00:01:41,000 | 今天是115年的7月22號 |
| 00:01:41,000 | 00:01:43,000 | 財政部目前的版本 |
| 00:01:43,000 | 00:01:48,000 | 今天你的報告是說已經提到行政院去做審查 |
| 00:01:49,000 | 00:01:54,000 | 為什麼財政部不能夠盡早提出 |
| 00:01:54,000 | 00:01:57,000 | 讓行政院盡早核定 |
| 00:01:57,000 | 00:01:59,000 | 將行政院的這個版本 |
| 00:01:59,000 | 00:02:04,000 | 今天就送到立法院來做弊案的審查 |
| 00:02:04,000 | 00:02:06,000 | 讓整個討論有更多的空間 |
| 00:02:06,000 | 00:02:08,000 | 為什麼 |
| 00:02:08,000 | 00:02:11,000 | 財政部研議草案的過程當中 |
| 00:02:11,000 | 00:02:13,000 | 我們也收集了各方的意見 |
| 00:02:13,000 | 00:02:16,000 | 以及究竟要怎麼樣去更明確的 |
| 00:02:16,000 | 00:02:19,000 | 一個在法條裡面訂得更詳細 |
| 00:02:19,000 | 00:02:22,000 | 這個部分我們其實真的也是花了一些時間 |
| 00:02:22,000 | 00:02:25,000 | 然後也要同各國稅局一起來討論 |
| 00:02:25,000 | 00:02:28,000 | 這個部分我想這個部分我們也已經在 |
| 00:02:28,000 | 00:02:32,000 | 今年初吧送到行政院去 |
| 00:02:32,000 | 00:02:33,000 | 4月就送到行政院 |
| 00:02:33,000 | 00:02:34,000 | 那4月的政委也已經審查了 |
| 00:02:34,000 | 00:02:36,000 | 那我相信行政院很快就會 |
| 00:02:36,000 | 00:02:38,000 | 送請大院來做審議的 |
| 00:02:38,000 | 00:02:41,000 | 所以部長我們財政部在4月就已經把 |
| 00:02:41,000 | 00:02:43,000 | 修法版本送到行政院了 |
| 00:02:43,000 | 00:02:44,000 | 是的 |
| 00:02:44,000 | 00:02:46,000 | 那行政院審了3個月到現在還沒進來 |
| 00:02:46,000 | 00:02:50,000 | 行政院當然也有我們法規會等等 |
| 00:02:50,000 | 00:02:51,000 | 一起來討論 |
| 00:02:51,000 | 00:02:54,000 | 已經大概都審議完畢了 |
| 00:02:54,000 | 00:02:56,000 | 都審議完畢了 |
| 00:02:56,000 | 00:02:59,000 | 是部長我想您講說你4月送 |
| 00:02:59,000 | 00:03:00,000 | 這點我就肯定了 |
| 00:03:00,000 | 00:03:03,000 | 因為我們過去在看到好幾個部會 |
| 00:03:03,000 | 00:03:05,000 | 對憲法法庭的判決要求說 |
| 00:03:05,000 | 00:03:08,000 | 因於幾年內來提出修法 |
| 00:03:08,000 | 00:03:10,000 | 一直都到壓線才提出 |
| 00:03:10,000 | 00:03:13,000 | 所以我想這個我們希望未來 |
| 00:03:13,000 | 00:03:16,000 | 就有關於憲法法庭的判決要求說 |
| 00:03:16,000 | 00:03:19,000 | 要做修法的這樣的一個要求 |
| 00:03:19,000 | 00:03:23,000 | 我們不管是各部會或者行政院 |
| 00:03:23,000 | 00:03:24,000 | 儘速提出來 |
| 00:03:24,000 | 00:03:27,000 | 而不是等到我們今天在巡達審查了 |
| 00:03:27,000 | 00:03:29,000 | 我們都還沒看到院板 |
| 00:03:29,000 | 00:03:31,000 | 我想這很可惜 |
| 00:03:31,000 | 00:03:33,000 | 不是讓委員會去等院板進來 |
| 00:03:33,000 | 00:03:35,000 | 而是你院板先進來 |
| 00:03:35,000 | 00:03:37,000 | 然後我們委員陸續提出來 |
| 00:03:37,000 | 00:03:39,000 | 我想這個可能會比較 |
| 00:03:39,000 | 00:03:41,000 | 這個增加討論的空間 |
| 00:03:41,000 | 00:03:43,000 | 讓版本修得更好 |
| 00:03:43,000 | 00:03:44,000 | 好不好 |
| 00:03:44,000 | 00:03:45,000 | 謝謝委員我想這樣子 |
| 00:03:45,000 | 00:03:47,000 | 命案審查可以讓他更周延 |
| 00:03:47,000 | 00:03:49,000 | 謝謝委員的指教謝謝 |
| 00:03:49,000 | 00:03:51,000 | 部長另外我們這個財政部 |
| 00:03:51,000 | 00:03:54,000 | 去年9月推動網紅課稅 |
| 00:03:54,000 | 00:03:56,000 | 截至今年6月底 |
| 00:03:56,000 | 00:04:00,000 | 有1242名網紅需辦理稅籍登記 |
| 00:04:00,000 | 00:04:04,000 | 累計繳納的營業稅有5261萬 |
| 00:04:04,000 | 00:04:07,000 | 平均每個人大概4.2萬元 |
| 00:04:08,000 | 00:04:11,000 | 那網紅直播主透過廣告的分潤 |
| 00:04:11,000 | 00:04:13,000 | 會員的訂閱 |
| 00:04:13,000 | 00:04:16,000 | 抖內以及業配來取得收入 |
| 00:04:16,000 | 00:04:18,000 | 依法納稅我想這個很好 |
| 00:04:18,000 | 00:04:21,000 | 但是有網紅創作者 |
| 00:04:21,000 | 00:04:25,000 | 他表示他的收入真的沒有想像中 |
| 00:04:25,000 | 00:04:26,000 | 那麼好賺 |
| 00:04:26,000 | 00:04:30,000 | 普通的分潤就是業配之外 |
| 00:04:30,000 | 00:04:32,000 | 還要繳納平台的分 |
| 00:04:32,000 | 00:04:34,000 | 平台分潤的稅 |
| 00:04:34,000 | 00:04:36,000 | 而在國外的平台分潤的時候 |
| 00:04:36,000 | 00:04:38,000 | 就已經有抽成了 |
| 00:04:38,000 | 00:04:39,000 | 所以對他們來講 |
| 00:04:39,000 | 00:04:41,000 | 已經先被剝了一層皮 |
| 00:04:41,000 | 00:04:43,000 | 所以對創作者而言 |
| 00:04:43,000 | 00:04:46,000 | 同一筆分潤經過平台抽成 |
| 00:04:46,000 | 00:04:49,000 | 境外預扣以及國內課稅後 |
| 00:04:49,000 | 00:04:54,000 | 實際所得確實受到多成的減損 |
| 00:04:54,000 | 00:04:56,000 | 我想請問部長 |
| 00:04:56,000 | 00:04:59,000 | 在我們現在人手易機的時代 |
| 00:04:59,000 | 00:05:01,000 | 人人都有機會成為網紅 |
| 00:05:01,000 | 00:05:04,000 | 而網紅的型態也非常的多 |
| 00:05:04,000 | 00:05:07,000 | 有遊戲類歌唱類的直播主 |
| 00:05:07,000 | 00:05:12,000 | 有帶貨精品拍賣類的直播主 |
| 00:05:12,000 | 00:05:16,000 | 也有影片創作類YouTube等等 |
| 00:05:16,000 | 00:05:18,000 | 對於網紅的認定 |
| 00:05:18,000 | 00:05:21,000 | 財政部是否有擬定一套標準 |
| 00:05:21,000 | 00:05:23,000 | 是謝謝委員 |
| 00:05:23,000 | 00:05:26,000 | 我想在對於因為現在整個數位化情況下 |
| 00:05:26,000 | 00:05:29,000 | 那個商業的行為就越來越變化 |
| 00:05:29,000 | 00:05:31,000 | 跟傳統都有很大的差異 |
| 00:05:31,000 | 00:05:34,000 | 尤其是網紅的交易模式 |
| 00:05:34,000 | 00:05:37,000 | 所以在營業稅跟所得稅的部分 |
| 00:05:37,000 | 00:05:41,000 | 財政部都已經訂了相關的一些作業規範 |
| 00:05:41,000 | 00:05:44,000 | 而且給予相關的一些輔導 |
| 00:05:44,000 | 00:05:46,000 | 至於課稅的過程當中 |
| 00:05:46,000 | 00:05:48,000 | 您剛剛提的就是說 |
| 00:05:48,000 | 00:05:50,000 | 有一些網紅的一些表達 |
| 00:05:50,000 | 00:05:52,000 | 我們在營業稅裡面必須 |
| 00:05:52,000 | 00:05:54,000 | 也要它的銷售額達到營業稅的起點 |
| 00:05:54,000 | 00:05:56,000 | 才有可能課稅 |
| 00:05:56,000 | 00:05:58,000 | 在個人所得的部分 |
| 00:05:58,000 | 00:06:00,000 | 我們是歸類為執行業務的收入 |
| 00:06:00,000 | 00:06:02,000 | 當然這個部分可以扣掉 |
| 00:06:02,000 | 00:06:04,000 | 它相關的成本費用都可以算的 |
| 00:06:04,000 | 00:06:06,000 | 那我想這個部分 |
| 00:06:06,000 | 00:06:09,000 | 在執行的過程當中 |
| 00:06:09,000 | 00:06:12,000 | 如果有什麼需要我們在做協助的部分 |
| 00:06:12,000 | 00:06:15,000 | 我想我們的國稅局也很願意協助 |
| 00:06:15,000 | 00:06:16,000 | 所以部長我剛才問的是說 |
| 00:06:16,000 | 00:06:19,000 | 對於網紅我們有沒有擬定一套標準 |
| 00:06:19,000 | 00:06:22,000 | 因為大網紅有小網紅 |
| 00:06:22,000 | 00:06:25,000 | 有些人可能他真的收入沒那麼多 |
| 00:06:25,000 | 00:06:27,000 | 我們有沒有認定的一個標準 |
| 00:06:27,000 | 00:06:29,000 | 因為大跟小當然我們是看他那個收入的情況 |
| 00:06:29,000 | 00:06:32,000 | 他的銷售額等等來做區隔 |
| 00:06:32,000 | 00:06:33,000 | 我想這個部分是不是 |
| 00:06:33,000 | 00:06:35,000 | 激增15可以由我們署長來做補充 |
| 00:06:35,000 | 00:06:36,000 | 好請署長來 |
| 00:06:36,000 | 00:06:37,000 | 謝謝 |
| 00:06:37,000 | 00:06:40,000 | 委員好我這裡做一點簡單的補充 |
| 00:06:40,000 | 00:06:45,000 | 因為事實上在網紅課稅有一個作業規範之後 |
| 00:06:45,000 | 00:06:49,000 | 我們都有交給過各國稅局要進行輔導 |
| 00:06:49,000 | 00:06:52,000 | 那輔導的期限是在今年的6月30號 |
| 00:06:52,000 | 00:06:55,000 | 所以這個過程中大概有將近半年多 |
| 00:06:55,000 | 00:06:57,000 | 所以國稅局都會針對 |
| 00:06:57,000 | 00:06:59,000 | 不管是大小網紅 |
| 00:06:59,000 | 00:07:01,000 | 我們有各式各樣的宣導方式 |
| 00:07:01,000 | 00:07:04,000 | 甚至做個別的課程宣導來做輔導 |
| 00:07:04,000 | 00:07:06,000 | 我問你一個小問題 |
| 00:07:06,000 | 00:07:12,000 | 就是說有一些網紅他本身就是有營業登記的營業人 |
| 00:07:12,000 | 00:07:13,000 | 是 |
| 00:07:13,000 | 00:07:17,000 | 再藉由透過社群媒體他自己又成為網紅 |
| 00:07:17,000 | 00:07:23,000 | 所以這些經營事業讓經營的事業更廣為人知 |
| 00:07:23,000 | 00:07:25,000 | 所以像這類情況會如何認定 |
| 00:07:25,000 | 00:07:28,000 | 原本已經在講那營業稅的營業人 |
| 00:07:28,000 | 00:07:34,000 | 是否會因為當了網紅而要再被多課網紅稅 |
| 00:07:34,000 | 00:07:36,000 | 他本身已經繳了營業稅了 |
| 00:07:36,000 | 00:07:37,000 | 是 |
| 00:07:37,000 | 00:07:40,000 | 因為他去直播帶賣他的 |
| 00:07:40,000 | 00:07:45,000 | 營業稅的課稅範圍一定都是有銷售貨物或勞務 |
| 00:07:45,000 | 00:07:46,000 | 所以不管他今天是不是 |
| 00:07:46,000 | 00:07:50,000 | 就算他如果已經原來是不是有搬登記的營業人 |
| 00:07:50,000 | 00:07:54,000 | 那他如果有相關的銷售收入的時候 |
| 00:07:54,000 | 00:07:57,000 | 就依照規定來繳納營業稅 |
| 00:07:57,000 | 00:07:59,000 | 不會多繳也不會重複繳 |
| 00:07:59,000 | 00:08:02,000 | 但是他因為他網紅又有賺錢 |
| 00:08:02,000 | 00:08:03,000 | 還是會扣他的網紅稅 |
| 00:08:03,000 | 00:08:06,000 | 那是因為他的銷售有增加 |
| 00:08:06,000 | 00:08:07,000 | OK |
| 00:08:07,000 | 00:08:08,000 | 好謝謝委員 |
| 00:08:08,000 | 00:08:09,000 | 謝謝 |
| 00:08:09,000 | 00:08:12,000 | 另外我再最後一題請教部長 |
| 00:08:12,000 | 00:08:15,000 | 部長我們根據今天最新的這個報導 |
| 00:08:15,000 | 00:08:20,000 | 美國依據1970年的貿易法122條款對全球客車 |
| 00:08:20,000 | 00:08:24,000 | 回期150天10%的暫時性關稅 |
| 00:08:24,000 | 00:08:28,000 | 預計在24號後天就到期 |
| 00:08:28,000 | 00:08:34,000 | 那川普政府表明將改用貿易法的301條款 |
| 00:08:34,000 | 00:08:39,000 | 以為防止強迫勞動產品流通為由 |
| 00:08:39,000 | 00:08:44,000 | 對全球60國徵收10%或15% |
| 00:08:44,000 | 00:08:46,000 | 12.5%的關稅 |
| 00:08:46,000 | 00:08:47,000 | 那請教部長 |
| 00:08:47,000 | 00:08:51,000 | 對於美方預估對我國課徵要大概是多少 |
| 00:08:51,000 | 00:08:53,000 | 目前我們有沒有掌握 |
| 00:08:54,000 | 00:08:58,000 | 委員報告這個部分會由我們經貿辦公室 |
| 00:08:58,000 | 00:09:02,000 | 跟美方也都一直他們一直持續的在做密切聯繫 |
| 00:09:02,000 | 00:09:06,000 | 也就是說12條款在7月24號屆期以後 |
| 00:09:06,000 | 00:09:09,000 | 後續301條款包含那個強迫勞動 |
| 00:09:09,000 | 00:09:11,000 | 禁止強迫勞動產品的進口 |
| 00:09:11,000 | 00:09:15,000 | 以及那個什麼產能過剩的這個部分的調查 |
| 00:09:15,000 | 00:09:18,000 | 那我們也持續我們經貿辦公室也持續 |
| 00:09:18,000 | 00:09:20,000 | 跟美方在做相關的聯繫 |
| 00:09:20,000 | 00:09:23,000 | 跟台灣的相關都一定有他們 |
| 00:09:23,000 | 00:09:26,000 | 掌握的情況大概可以跟我們講一下嗎 |
| 00:09:26,000 | 00:09:28,000 | 需要我們提供我們都持續 |
| 00:09:28,000 | 00:09:32,000 | 就是我們未來台灣大概會課徵一樣是10%嗎 |
| 00:09:32,000 | 00:09:35,000 | 這個部分我想經貿辦公可能因為掌握的 |
| 00:09:35,000 | 00:09:38,000 | 比我們更為精確跟前進這個部分 |
| 00:09:38,000 | 00:09:40,000 | 你沒有跨部會去跟他了解一下嗎 |
| 00:09:40,000 | 00:09:43,000 | 我們持續有在提供相關的資料 |
| 00:09:43,000 | 00:09:46,000 | 也就是說因為他們要去跟美方去做聯繫的 |
| 00:09:46,000 | 00:09:48,000 | 需要我們國內的資料 |
| 00:09:48,000 | 00:09:50,000 | 屬於財政部的部分我們都一直在提供 |
| 00:09:50,000 | 00:09:51,000 | 依照財政部的了解 |
| 00:09:51,000 | 00:09:54,000 | 所以我該問你說你有沒有掌握到 |
| 00:09:54,000 | 00:09:56,000 | 大概我們的稅率會落在哪裡 |
| 00:09:56,000 | 00:09:58,000 | 這個部分我沒有辦法在這邊說明 |
| 00:09:58,000 | 00:10:00,000 | 是的謝謝 |
| 00:10:00,000 | 00:10:03,000 | 謝謝委員 |
| 00:10:03,000 | 00:10:05,000 | 好謝謝林思敏委員 |
| 00:10:05,000 | 00:10:08,000 | 接下來我們請林黛樺委員 |
| 00:10:08,000 | 00:10:10,000 | 林黛樺委員 |
| 00:10:10,000 | 00:10:12,000 | 林黛樺委員不在 |
| 00:10:12,000 | 00:10:14,000 | 下一位我們請吳秉睿張偉 |