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吳秉叡 @ 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 | 00:00:05,000 | 主席麻煩請財政部莊部長 |
| 00:00:05,000 | 00:00:06,000 | 請莊部長 |
| 00:00:09,000 | 00:00:10,000 | 委員好 |
| 00:00:10,000 | 00:00:13,000 | 莊部長剛剛聽你的報告 |
| 00:00:13,000 | 00:00:16,000 | 土地稅跟這個房屋稅 |
| 00:00:16,000 | 00:00:20,000 | 你是要授權地方政府對於婚育債或是有 |
| 00:00:20,000 | 00:00:24,000 | 出生子女的這個房屋稅跟土地稅 |
| 00:00:24,000 | 00:00:27,000 | 可以做得為減免嗎 |
| 00:00:27,000 | 00:00:29,000 | 那還要經過地方自治條例 |
| 00:00:29,000 | 00:00:31,000 | 由地方的議會來訂定嗎 |
| 00:00:32,000 | 00:00:35,000 | 那你這裡面的稅損你是估計50到70億 |
| 00:00:36,000 | 00:00:38,000 | 那請問這個是怎麼算出來 |
| 00:00:38,000 | 00:00:40,000 | 因為既然是得 |
| 00:00:40,000 | 00:00:43,000 | 那地方的這個 |
| 00:00:44,000 | 00:00:46,000 | 地方的議會要自治條例來訂定 |
| 00:00:46,000 | 00:00:48,000 | 他也不一定會訂定 |
| 00:00:48,000 | 00:00:52,000 | 或是他訂定的額度你有給他規定嗎 |
| 00:00:52,000 | 00:00:53,000 | 是沒有沒有錯 |
| 00:00:53,000 | 00:00:56,000 | 我們第一個就是說是以單一自助 |
| 00:00:56,000 | 00:00:58,000 | 也就是目前來說他是屬於 |
| 00:00:58,000 | 00:01:00,000 | 只有在全國自用住宅裡面 |
| 00:01:00,000 | 00:01:03,000 | 只有單一的一戶的這樣的一個家庭裡面 |
| 00:01:03,000 | 00:01:04,000 | 他 |
| 00:01:04,000 | 00:01:06,000 | 我們的問題是你的稅損是怎麼算出來的 |
| 00:01:06,000 | 00:01:09,000 | 我們稅損是用我們看單一自助裡面 |
| 00:01:09,000 | 00:01:12,000 | 在114年是有315萬戶 |
| 00:01:12,000 | 00:01:14,000 | 115年有318萬戶 |
| 00:01:14,000 | 00:01:16,000 | 我們以這樣的戶數之下去 |
| 00:01:16,000 | 00:01:17,000 | 做一個推估 |
| 00:01:17,000 | 00:01:21,000 | 對的問題是地方政府要給他減免多少 |
| 00:01:21,000 | 00:01:22,000 | 也是不確定 |
| 00:01:22,000 | 00:01:23,000 | 是的 |
| 00:01:23,000 | 00:01:24,000 | 所以議會要 |
| 00:01:24,000 | 00:01:27,000 | 要不要訂這個自治條例給予減免也不確定 |
| 00:01:27,000 | 00:01:29,000 | 所以你怎麼算 |
| 00:01:29,000 | 00:01:32,000 | 我們第一個我們當然是用一個最大的一個來估 |
| 00:01:32,000 | 00:01:35,000 | 就是假設這樣為全免的情況下 |
| 00:01:35,000 | 00:01:37,000 | 來做估計的一個數字 |
| 00:01:37,000 | 00:01:39,000 | 好那我要跟你講 |
| 00:01:39,000 | 00:01:41,000 | 剛剛有很多委員提出 |
| 00:01:41,000 | 00:01:44,000 | 說這是叫中央請客地方買單 |
| 00:01:44,000 | 00:01:45,000 | 我要跟你講 |
| 00:01:45,000 | 00:01:47,000 | 你的回答如果只有針對土地稅 |
| 00:01:47,000 | 00:01:50,000 | 跟這個房屋稅的減免這一部分 |
| 00:01:50,000 | 00:01:53,000 | 聽起來好像你在對這一些婚姻的 |
| 00:01:53,000 | 00:01:58,000 | 對這一些年輕人不怎麼友善 |
| 00:01:58,000 | 00:02:00,000 | 因為你還不願意補 |
| 00:02:00,000 | 00:02:03,000 | 但是你要知道這個少子女化 |
| 00:02:03,000 | 00:02:05,000 | 少子女對策 |
| 00:02:05,000 | 00:02:07,000 | 它是套餐 |
| 00:02:07,000 | 00:02:08,000 | 它有的要給錢 |
| 00:02:08,000 | 00:02:09,000 | 有的要給補助 |
| 00:02:09,000 | 00:02:11,000 | 有的公立幼兒園什麼 |
| 00:02:11,000 | 00:02:15,000 | 它已經給了一大堆的福利政策跟補貼了 |
| 00:02:15,000 | 00:02:19,000 | 這個只是井上天花的一小部分 |
| 00:02:19,000 | 00:02:21,000 | 地方政府要不要減免 |
| 00:02:21,000 | 00:02:24,000 | 地方的議會要不要通過自治條例 |
| 00:02:24,000 | 00:02:26,000 | 都還要在未定之天 |
| 00:02:26,000 | 00:02:27,000 | 所以好像會 |
| 00:02:27,000 | 00:02:31,000 | 跟你講說50億70億你也不肯負擔 |
| 00:02:31,000 | 00:02:33,000 | 好像中央政府很對不起這些人 |
| 00:02:33,000 | 00:02:36,000 | 我覺得你的回答針對問題是沒有錯 |
| 00:02:36,000 | 00:02:39,000 | 但是我們要再拉高一個更高的層次來看 |
| 00:02:39,000 | 00:02:41,000 | 中央政府對於這些年輕人 |
| 00:02:41,000 | 00:02:43,000 | 婚姻有非常多的照顧 |
| 00:02:43,000 | 00:02:47,000 | 包括0到18歲一個月1萬塊不是嗎 |
| 00:02:47,000 | 00:02:49,000 | 5000塊不是嗎 |
| 00:02:49,000 | 00:02:51,000 | 然後你幾歲以後 |
| 00:02:51,000 | 00:02:54,000 | 還有一半要存那個專戶 |
| 00:02:54,000 | 00:02:56,000 | 存專戶是存5000嘛 |
| 00:02:56,000 | 00:02:57,000 | 05000嘛不是嗎 |
| 00:02:57,000 | 00:02:59,000 | 還是存2500 |
| 00:02:59,000 | 00:03:00,000 | 第一個就是說 |
| 00:03:00,000 | 00:03:03,000 | 其實對於未成年子女政府 |
| 00:03:03,000 | 00:03:06,000 | 真的是如同委員所說的就是整套的 |
| 00:03:06,000 | 00:03:08,000 | 這只是其中的一小項而已 |
| 00:03:08,000 | 00:03:10,000 | 包含有育兒津貼 |
| 00:03:10,000 | 00:03:12,000 | 還有公托幼托的時候 |
| 00:03:12,000 | 00:03:14,000 | 政府給予相關的補助 |
| 00:03:14,000 | 00:03:17,000 | 剛才還有提到這次新的成長津貼 |
| 00:03:17,000 | 00:03:19,000 | 成長津貼是0到6歲的時候 |
| 00:03:19,000 | 00:03:23,000 | 每一個孩子每個月5000塊是給家長 |
| 00:03:23,000 | 00:03:27,000 | 6歲以後到18歲就一半2500是給個人 |
| 00:03:27,000 | 00:03:31,000 | 然後2500是存到專戶去到他18歲滿的時候 |
| 00:03:31,000 | 00:03:32,000 | 我知道我的意思是說 |
| 00:03:32,000 | 00:03:34,000 | 這是政府整體的一個支出 |
| 00:03:34,000 | 00:03:35,000 | 我們在看這個問題的時候 |
| 00:03:35,000 | 00:03:36,000 | 要看政府整體 |
| 00:03:36,000 | 00:03:39,000 | 那你在財政部考量你這個政策的時候 |
| 00:03:39,000 | 00:03:42,000 | 真的別的委員講這個也有點道理 |
| 00:03:42,000 | 00:03:43,000 | 你中央政府給我規定 |
| 00:03:43,000 | 00:03:46,000 | 讓我要對這些年輕人減稅 |
| 00:03:46,000 | 00:03:48,000 | 但是你給我強調一個得嘛 |
| 00:03:48,000 | 00:03:49,000 | 所以你可以減可以不減 |
| 00:03:49,000 | 00:03:50,000 | 謝謝 |
| 00:03:50,000 | 00:03:53,000 | 但是問題是我如果居住在地方縣市 |
| 00:03:53,000 | 00:03:54,000 | 我舉個例子台北市有減 |
| 00:03:54,000 | 00:03:55,000 | 我新北市沒減 |
| 00:03:55,000 | 00:03:57,000 | 我心目中就多利益了 |
| 00:03:57,000 | 00:04:01,000 | 為什麼我平平安安的賭民 |
| 00:04:01,000 | 00:04:02,000 | 這個待遇差這麼多 |
| 00:04:02,000 | 00:04:06,000 | 但是如果用陰的話 |
| 00:04:06,000 | 00:04:07,000 | 你是擔心說 |
| 00:04:07,000 | 00:04:08,000 | 擔心說就被落實說 |
| 00:04:08,000 | 00:04:10,000 | 讓你中央請客地方買單 |
| 00:04:10,000 | 00:04:14,000 | 所以你應該要少多少就應該要補多少 |
| 00:04:14,000 | 00:04:17,000 | 過去地方都是用這樣的邏輯 |
| 00:04:17,000 | 00:04:18,000 | 不過我跟你講 |
| 00:04:18,000 | 00:04:20,000 | 這裡你還要再考量一個小問題 |
| 00:04:20,000 | 00:04:21,000 | 我不知道你有沒有考量到 |
| 00:04:21,000 | 00:04:24,000 | 如果你這個減免你沒有上限的話 |
| 00:04:24,000 | 00:04:26,000 | 假設減多少你補多少的話 |
| 00:04:26,000 | 00:04:28,000 | 那我地方為了要選票 |
| 00:04:28,000 | 00:04:29,000 | 我全部都給你免掉 |
| 00:04:29,000 | 00:04:31,000 | 我免得越多越好 |
| 00:04:31,000 | 00:04:35,000 | 所以會變成每一個地方的補助會不一樣 |
| 00:04:35,000 | 00:04:37,000 | 所以我是覺得你這個政策的思考 |
| 00:04:37,000 | 00:04:38,000 | 可能要再周延一點 |
| 00:04:38,000 | 00:04:41,000 | 是不是如果地方政府 |
| 00:04:41,000 | 00:04:43,000 | 有時候訂這個單行條例的話 |
| 00:04:43,000 | 00:04:46,000 | 它能夠免得範圍最多到哪裡 |
| 00:04:46,000 | 00:04:47,000 | 是不是也要訂一個門 |
| 00:04:47,000 | 00:04:49,000 | 也要訂一個屋頂 |
| 00:04:49,000 | 00:04:51,000 | 這樣子你再來考量說 |
| 00:04:51,000 | 00:04:53,000 | 要不要適當的中央跟地方 |
| 00:04:53,000 | 00:04:55,000 | 一起來負擔這個政策 |
| 00:04:55,000 | 00:04:57,000 | 我們來補助一部分 |
| 00:04:57,000 | 00:04:59,000 | 是不是合理 |
| 00:04:59,000 | 00:05:00,000 | 委員報告 |
| 00:05:00,000 | 00:05:02,000 | 其實第一個在範圍上 |
| 00:05:02,000 | 00:05:04,000 | 已經是以單一自助 |
| 00:05:04,000 | 00:05:06,000 | 也就是說本人配偶及未成年居住 |
| 00:05:06,000 | 00:05:08,000 | 全國只有一間房子 |
| 00:05:08,000 | 00:05:10,000 | 這樣的一個範圍裡面 |
| 00:05:10,000 | 00:05:12,000 | 對於婚姻家庭可以自用住宅 |
| 00:05:12,000 | 00:05:14,000 | 這一類的家庭其實目前 |
| 00:05:14,000 | 00:05:16,000 | 房屋稅只有一排 |
| 00:05:16,000 | 00:05:18,000 | 它比1.2基本的1.2還低 |
| 00:05:18,000 | 00:05:19,000 | 我知道了 |
| 00:05:19,000 | 00:05:21,000 | 然後自用住宅也是千分之二 |
| 00:05:21,000 | 00:05:23,000 | 已經是那個最低的 |
| 00:05:23,000 | 00:05:24,000 | 地價稅是最低的 |
| 00:05:24,000 | 00:05:25,000 | 我的意思是說如果你沒有那個 |
| 00:05:25,000 | 00:05:26,000 | 在這個範圍裡面 |
| 00:05:26,000 | 00:05:27,000 | 如果是新北市 |
| 00:05:27,000 | 00:05:29,000 | 如果你也說是中央補多少的話 |
| 00:05:29,000 | 00:05:30,000 | 我新北的地方政府 |
| 00:05:30,000 | 00:05:32,000 | 我那些議員大家全部都給你免掉 |
| 00:05:32,000 | 00:05:33,000 | 都免收 |
| 00:05:33,000 | 00:05:34,000 | 全部都中央補 |
| 00:05:34,000 | 00:05:36,000 | 所以我的意思是說 |
| 00:05:36,000 | 00:05:38,000 | 你那個政策要考慮 |
| 00:05:38,000 | 00:05:40,000 | 我沒有在這裡跟你講說 |
| 00:05:40,000 | 00:05:41,000 | 你應該要怎麼確定 |
| 00:05:41,000 | 00:05:44,000 | 因為畢竟這是你財政部的職權 |
| 00:05:44,000 | 00:05:45,000 | 我是在這邊跟你 |
| 00:05:45,000 | 00:05:47,000 | 互相切磋這個政策 |
| 00:05:47,000 | 00:05:48,000 | 所以要考量很多 |
| 00:05:48,000 | 00:05:51,000 | 中央政府其實給予很大的照顧 |
| 00:05:51,000 | 00:05:53,000 | 那在這一方面沒有辦法 |
| 00:05:53,000 | 00:05:55,000 | 你已經照顧了99分 |
| 00:05:55,000 | 00:05:56,000 | 最後這一分 |
| 00:05:56,000 | 00:05:57,000 | 有人跟你爭論 |
| 00:05:57,000 | 00:05:59,000 | 好像變成你是對不起人一樣 |
| 00:05:59,000 | 00:06:02,000 | 不要產生這樣的錯誤的概念 |
| 00:06:02,000 | 00:06:03,000 | 跟這個印象 |
| 00:06:03,000 | 00:06:04,000 | 謝謝委員指教 |
| 00:06:04,000 | 00:06:06,000 | 我覺得千萬不要產生這樣的印象 |
| 00:06:06,000 | 00:06:07,000 | 第二個 |
| 00:06:07,000 | 00:06:08,000 | 也不 |
| 00:06:08,000 | 00:06:10,000 | 中央政府的立場也不適宜 |
| 00:06:10,000 | 00:06:11,000 | 讓地方政府 |
| 00:06:11,000 | 00:06:13,000 | 每個地方的自治條例 |
| 00:06:13,000 | 00:06:14,000 | 定的不一樣 |
| 00:06:15,000 | 00:06:16,000 | 因為 |
| 00:06:16,000 | 00:06:19,000 | 作為居住在台灣沒有多大面積 |
| 00:06:19,000 | 00:06:21,000 | 所有的國人都是希望 |
| 00:06:21,000 | 00:06:23,000 | 別的政府享有的權益 |
| 00:06:23,000 | 00:06:24,000 | 我也要有 |
| 00:06:24,000 | 00:06:26,000 | 別的地方有的權益 |
| 00:06:26,000 | 00:06:27,000 | 我也要有 |
| 00:06:27,000 | 00:06:28,000 | 我舉個例子 |
| 00:06:28,000 | 00:06:29,000 | 我們以前新北市的 |
| 00:06:29,000 | 00:06:30,000 | 新北市的 |
| 00:06:30,000 | 00:06:31,000 | 林長 |
| 00:06:31,000 | 00:06:32,000 | 車馬補助費一個月1500 |
| 00:06:32,000 | 00:06:33,000 | 但台北市2500 |
| 00:06:33,000 | 00:06:34,000 | 桃園市2500 |
| 00:06:34,000 | 00:06:36,000 | 被批評了很多年之後 |
| 00:06:36,000 | 00:06:37,000 | 現在侯市長從善如流 |
| 00:06:37,000 | 00:06:40,000 | 宣布7月1號開始也調回2500 |
| 00:06:40,000 | 00:06:41,000 | 那前面那幾年 |
| 00:06:41,000 | 00:06:43,000 | 我們新北市的林長說 |
| 00:06:43,000 | 00:06:45,000 | 我們就比較小 |
| 00:06:45,000 | 00:06:46,000 | 也不能這樣說 |
| 00:06:46,000 | 00:06:47,000 | 所以其實如果 |
| 00:06:47,000 | 00:06:48,000 | 地方的 |
| 00:06:48,000 | 00:06:50,000 | 大家的標準如果不一樣的話 |
| 00:06:50,000 | 00:06:52,000 | 其實大家感受也不好 |
| 00:06:52,000 | 00:06:54,000 | 這個也是得考慮看看 |
| 00:06:54,000 | 00:06:56,000 | 最後就是談到今天 |
| 00:06:56,000 | 00:06:58,000 | 大法官會議的解釋 |
| 00:06:58,000 | 00:07:00,000 | 維繫這一部分 |
| 00:07:00,000 | 00:07:02,000 | 就我念法律的角度來看 |
| 00:07:02,000 | 00:07:04,000 | 它真正的根源在哪裡 |
| 00:07:04,000 | 00:07:06,000 | 其實稅法有一個最基本 |
| 00:07:06,000 | 00:07:08,000 | 最高的原則 |
| 00:07:08,000 | 00:07:10,000 | 就是拿到錢的人繳稅 |
| 00:07:10,000 | 00:07:11,000 | 對不對 |
| 00:07:11,000 | 00:07:13,000 | 我做生意我營業稅 |
| 00:07:13,000 | 00:07:14,000 | 也是因為我做了這個生意 |
| 00:07:14,000 | 00:07:15,000 | 我賺錢 |
| 00:07:15,000 | 00:07:17,000 | 所以我繳稅 |
| 00:07:17,000 | 00:07:19,000 | 我所得稅更是 |
| 00:07:19,000 | 00:07:21,000 | 我有多少所得稅我才繳稅 |
| 00:07:21,000 | 00:07:24,000 | 但是因為你在遺產稅的時候 |
| 00:07:24,000 | 00:07:27,000 | 你是採總額你治 |
| 00:07:27,000 | 00:07:30,000 | 使得沒有收到錢的人 |
| 00:07:30,000 | 00:07:32,000 | 有可能要繳稅 |
| 00:07:32,000 | 00:07:34,000 | 這個就是這一次被解釋為 |
| 00:07:34,000 | 00:07:36,000 | 維繫的最根本原因 |
| 00:07:36,000 | 00:07:40,000 | 但是我上次有在這邊跟你提過 |
| 00:07:40,000 | 00:07:42,000 | 日本的遺產稅 |
| 00:07:42,000 | 00:07:46,000 | 是拿到遺產的人繳稅 |
| 00:07:46,000 | 00:07:49,000 | 它不是你治整體 |
| 00:07:49,000 | 00:07:51,000 | 一個被繼承的人 |
| 00:07:51,000 | 00:07:52,000 | 他有多少遺產 |
| 00:07:52,000 | 00:07:53,000 | 可以被幾個人繼承 |
| 00:07:53,000 | 00:07:55,000 | 怎麼分配 |
| 00:07:55,000 | 00:07:57,000 | 這個清清楚楚 |
| 00:07:57,000 | 00:07:59,000 | 在日本沒有問題 |
| 00:07:59,000 | 00:08:02,000 | 因為如果你要讓我遺產跟自由的話 |
| 00:08:02,000 | 00:08:04,000 | 這個長子我都跟他一起住喔 |
| 00:08:04,000 | 00:08:06,000 | 很孝順 |
| 00:08:06,000 | 00:08:09,000 | 我遺族裡面我要給他50% |
| 00:08:09,000 | 00:08:11,000 | 小兒子跟小女兒 |
| 00:08:11,000 | 00:08:12,000 | 我也很照顧他們 |
| 00:08:12,000 | 00:08:14,000 | 但是他們經濟已經不錯了 |
| 00:08:14,000 | 00:08:16,000 | 我給他25% |
| 00:08:16,000 | 00:08:19,000 | 各25%三個人繼承 |
| 00:08:19,000 | 00:08:21,000 | 我舉這樣案例 |
| 00:08:21,000 | 00:08:23,000 | 但是在日本就很清楚 |
| 00:08:23,000 | 00:08:25,000 | 那我就拿到那三個小朋友 |
| 00:08:25,000 | 00:08:27,000 | 拿到的遺產 |
| 00:08:27,000 | 00:08:29,000 | 該繳多少遺產稅他們去繳 |
| 00:08:29,000 | 00:08:30,000 | 台灣不是耶 |
| 00:08:30,000 | 00:08:32,000 | 台灣你給他女子 |
| 00:08:32,000 | 00:08:35,000 | 假設有一個小兒子說 |
| 00:08:35,000 | 00:08:37,000 | 為什麼我是25% |
| 00:08:37,000 | 00:08:39,000 | 我不要繳 |
| 00:08:39,000 | 00:08:41,000 | 你那個案子就拖著 |
| 00:08:41,000 | 00:08:45,000 | 然後怎麼裁斬怎麼分配怎麼分割 |
| 00:08:45,000 | 00:08:47,000 | 有時候都搞不清楚 |
| 00:08:47,000 | 00:08:48,000 | 我就不要分割啊 |
| 00:08:48,000 | 00:08:50,000 | 那去告啊到法院去啊 |
| 00:08:50,000 | 00:08:54,000 | 所以誰收到多少錢 |
| 00:08:54,000 | 00:08:56,000 | 拿到多少錢 |
| 00:08:56,000 | 00:08:58,000 | 由他來繳稅 |
| 00:08:58,000 | 00:09:00,000 | 這樣子的制度 |
| 00:09:00,000 | 00:09:02,000 | 日本已經實施非常多年 |
| 00:09:02,000 | 00:09:04,000 | 也沒什麼弊端 |
| 00:09:04,000 | 00:09:06,000 | 我們台灣你們說說 |
| 00:09:06,000 | 00:09:07,000 | 因為過去的歷史 |
| 00:09:07,000 | 00:09:10,000 | 我們就是你是被繼承人的遺產總額 |
| 00:09:10,000 | 00:09:12,000 | 所以我們現在稅制這樣 |
| 00:09:12,000 | 00:09:15,000 | 衍生非常多繼承上的問題 |
| 00:09:15,000 | 00:09:17,000 | 也衍生出這樣的案例 |
| 00:09:17,000 | 00:09:19,000 | 你今天雖然針對大法公會 |
| 00:09:19,000 | 00:09:21,000 | 本席也有提出修正案 |
| 00:09:21,000 | 00:09:23,000 | 但是這個都只是局部的修正 |
| 00:09:23,000 | 00:09:25,000 | 這個根本原因不解決 |
| 00:09:25,000 | 00:09:27,000 | 將來還會出現奇端的案例 |
| 00:09:27,000 | 00:09:29,000 | 再申請大法官會議解釋 |
| 00:09:29,000 | 00:09:31,000 | 大法官又再根據這個來考量 |
| 00:09:31,000 | 00:09:33,000 | 因為大法官的考量很清楚 |
| 00:09:33,000 | 00:09:37,000 | 沒有收到錢為什麼要繳遺產稅 |
| 00:09:37,000 | 00:09:39,000 | 這是根本他認為 |
| 00:09:39,000 | 00:09:41,000 | 違憲違反平等權的最大原因 |
| 00:09:41,000 | 00:09:43,000 | 所以你這個能不能考量 |
| 00:09:43,000 | 00:09:45,000 | 收到多少遺產 |
| 00:09:45,000 | 00:09:47,000 | 就由他收到的遺產 |
| 00:09:47,000 | 00:09:49,000 | 就由他收到的遺產 |
| 00:09:49,000 | 00:09:51,000 | 繼承了他繼承多少遺產 |
| 00:09:51,000 | 00:09:53,000 | 從他繼承的遺產裡面 |
| 00:09:53,000 | 00:09:55,000 | 照遺產稅該繳的稅率去繳 |
| 00:09:55,000 | 00:09:57,000 | 你覺得這樣子 |
| 00:09:57,000 | 00:09:59,000 | 是不是會比較清楚 |
| 00:09:59,000 | 00:10:00,000 | 謝謝委員長 |
| 00:10:00,000 | 00:10:02,000 | 委員上次也有提過這樣的提議 |
| 00:10:02,000 | 00:10:04,000 | 那我們知道第一個 |
| 00:10:04,000 | 00:10:06,000 | 遺產稅的計算 |
| 00:10:06,000 | 00:10:08,000 | 當然回歸到繼承的一個制度 |
| 00:10:08,000 | 00:10:10,000 | 在民法裡面 |
| 00:10:10,000 | 00:10:12,000 | 繼承一開始就是共同共有的狀態 |
| 00:10:12,000 | 00:10:14,000 | 除非他們去做遺產的協議分割 |
| 00:10:14,000 | 00:10:16,000 | 最不行的時候就判決分割 |
| 00:10:16,000 | 00:10:18,000 | 所以在共同共有的狀態的話 |
| 00:10:18,000 | 00:10:20,000 | 他其實沒有所謂的應有部分跟持分 |
| 00:10:20,000 | 00:10:22,000 | 所以在我們課稅的時候 |
| 00:10:22,000 | 00:10:24,000 | 沒有啦 共同共有也有應有部分也有持分 |
| 00:10:24,000 | 00:10:26,000 | 只是共同共有的狀態之下 |
| 00:10:26,000 | 00:10:28,000 | 依照法律擬置不用 |
| 00:10:28,000 | 00:10:30,000 | 共同共有沒有結束之前沒有辦法分割 |
| 00:10:30,000 | 00:10:32,000 | 所以如果說我們要用 |
| 00:10:32,000 | 00:10:34,000 | 個別繼承人取得多少遺產以後 |
| 00:10:34,000 | 00:10:36,000 | 去分別去計算遺產稅的話 |
| 00:10:36,000 | 00:10:38,000 | 那整個體制 我想這個部分 |
| 00:10:38,000 | 00:10:40,000 | 委員提過很多次 |
| 00:10:40,000 | 00:10:42,000 | 第一個就是我們可能會不會介入到 |
| 00:10:42,000 | 00:10:44,000 | 繼承人之間相互的協議分割的 |
| 00:10:44,000 | 00:10:46,000 | 一些狀態 那他們如果一直沒有能夠達成協議的話 |
| 00:10:46,000 | 00:10:48,000 | 我們的繼承遺產稅就沒有辦法開課 |
| 00:10:48,000 | 00:10:50,000 | 那所以這個部分 |
| 00:10:50,000 | 00:10:52,000 | 如果我想委員的建議 |
| 00:10:52,000 | 00:10:54,000 | 我們願意來做一個研議 |
| 00:10:54,000 | 00:10:56,000 | 或許我們可以做一個研究 |
| 00:10:56,000 | 00:10:58,000 | 也就是從整個遺產繼承的制度 |
| 00:10:58,000 | 00:11:00,000 | 一直到後面遺產稅的課程 |
| 00:11:00,000 | 00:11:02,000 | 我們可以做整體的一個討論 |
| 00:11:02,000 | 00:11:04,000 | 去取經 |
| 00:11:04,000 | 00:11:06,000 | 日本就是照這個制度已經執行非常多年 |
| 00:11:06,000 | 00:11:08,000 | 你就去日本取經就可以了 |
| 00:11:08,000 | 00:11:10,000 | 我們也可以去收集其他國際上的執行的一個案 |
| 00:11:10,000 | 00:11:12,000 | 照台灣這種制度的很少啦 |
| 00:11:12,000 | 00:11:14,000 | 這裡有一個最大的問題就是 |
| 00:11:14,000 | 00:11:16,000 | 明明 |
| 00:11:16,000 | 00:11:18,000 | 你們為什麼要把兩年內 |
| 00:11:18,000 | 00:11:20,000 | 被繼承人死亡之前 |
| 00:11:20,000 | 00:11:22,000 | 兩年內的那個財產 |
| 00:11:22,000 | 00:11:24,000 | 要把它再算回來 |
| 00:11:24,000 | 00:11:26,000 | 是變成遺產 |
| 00:11:26,000 | 00:11:28,000 | 就原因是因為你要找採總額制度嘛 |
| 00:11:28,000 | 00:11:30,000 | 不然照理來講 |
| 00:11:30,000 | 00:11:32,000 | 我生前已經處分了財產 |
| 00:11:32,000 | 00:11:34,000 | 照民法的原理 我生前已經處分了財產 |
| 00:11:34,000 | 00:11:36,000 | 就不是被繼承遺產了 |
| 00:11:36,000 | 00:11:38,000 | 這個 所以你們這個 |
| 00:11:38,000 | 00:11:40,000 | 你們要採這個制度 所以會衍生非常多的問題 |
| 00:11:40,000 | 00:11:42,000 | 要圓這個制度 |
| 00:11:42,000 | 00:11:44,000 | 就會衍生很多的問題 |
| 00:11:44,000 | 00:11:46,000 | 好好的研究一下 |
| 00:11:46,000 | 00:11:48,000 | 我們整體來做一些研究 謝謝委員的指教 |
| 00:11:48,000 | 00:11:50,000 | 謝謝委員指教 |
| 00:11:50,000 | 00:11:52,000 | 好 謝謝吳明睿 趙偉 |
| 00:11:52,000 | 00:11:54,000 | 接下來我們請顏寬恒委員 |