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李彥秀 @ 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 | 00:00:01,000 | 莊部長 |
| 00:00:05,500 | 00:00:06,500 | 委員好 |
| 00:00:06,500 | 00:00:10,000 | 部長好 我們今天討論一正稅法的討論 |
| 00:00:10,000 | 00:00:13,000 | 其實最主要是在113年度的時候 |
| 00:00:13,000 | 00:00:14,500 | 有一個憲法法庭的判決 |
| 00:00:14,500 | 00:00:16,500 | 有關於凝聚遺產的部分 |
| 00:00:16,500 | 00:00:20,000 | 要求我們要兩年內要修法 |
| 00:00:20,000 | 00:00:23,000 | 我們現在是用作業原則在處理 對不對 |
| 00:00:25,000 | 00:00:28,000 | 部長 那個兩年時間有一點久 |
| 00:00:28,000 | 00:00:30,000 | 我們有沒有行政院版 |
| 00:00:31,000 | 00:00:34,000 | 已經報行政院 那個政務委員審查完畢 |
| 00:00:34,000 | 00:00:39,000 | 我們近期應該就會報到大院來進行審議 |
| 00:00:40,000 | 00:00:43,000 | 這個草案作業原則放得有一點久 |
| 00:00:44,000 | 00:00:47,000 | 我用一個作業原則來處理這些事情 |
| 00:00:47,000 | 00:00:49,000 | 憲法法庭在兩年內已經判 |
| 00:00:49,000 | 00:00:52,000 | 在最後時間已經到才來送這件事情 |
| 00:00:52,000 | 00:00:54,000 | 我覺得是不妥 |
| 00:00:54,000 | 00:00:57,000 | 但是我還是就到就是說 |
| 00:00:57,000 | 00:00:59,000 | 問題的最核心 |
| 00:00:59,000 | 00:01:01,000 | 我看這整件事情 |
| 00:01:01,000 | 00:01:03,000 | 憲法法庭最後的判決跟精神 |
| 00:01:03,000 | 00:01:05,000 | 我想來跟部長討論一下 |
| 00:01:06,000 | 00:01:09,000 | 就是說在上次質詢的另外一次的答詢 |
| 00:01:09,000 | 00:01:11,000 | 我有跟你討論過就是說 |
| 00:01:11,000 | 00:01:13,000 | 我們這一次修法的方向是 |
| 00:01:14,000 | 00:01:16,000 | 其實有一個案子在新聞上 |
| 00:01:16,000 | 00:01:18,000 | 我們就看到大老婆的復仇 |
| 00:01:18,000 | 00:01:20,000 | 我簡稱大老婆的復仇 |
| 00:01:20,000 | 00:01:23,000 | 精神上其實就是財產歸誰 |
| 00:01:23,000 | 00:01:25,000 | 最後遺產誰拿 |
| 00:01:25,000 | 00:01:27,000 | 就是誰來付稅就跟著誰 |
| 00:01:27,000 | 00:01:30,000 | 這是我們最主要這次修法的精神對不對 |
| 00:01:30,000 | 00:01:32,000 | 委員說的是 |
| 00:01:32,000 | 00:01:33,000 | 好 |
| 00:01:33,000 | 00:01:35,000 | 上次我有質詢過就是說 |
| 00:01:35,000 | 00:01:38,000 | 我被懲刑有一個繼承被繼承人 |
| 00:01:38,000 | 00:01:42,000 | 這個死亡人他當時在身前有蹲腳 |
| 00:01:42,000 | 00:01:44,000 | 購買上百張的保單 |
| 00:01:44,000 | 00:01:47,000 | 這個保單的薪額高達1.6億元 |
| 00:01:47,000 | 00:01:49,000 | 他在死亡之前 |
| 00:01:49,000 | 00:01:50,000 | 我上次講了 |
| 00:01:50,000 | 00:01:51,000 | 死亡之前 |
| 00:01:51,000 | 00:01:58,000 | 他把他的保險的錢他指定給廟宇 |
| 00:01:58,000 | 00:02:01,000 | 這個廟宇他其實他不是財團法人 |
| 00:02:01,000 | 00:02:03,000 | 他沒有被登記 |
| 00:02:03,000 | 00:02:06,000 | 就是一般的譬如說是很有名的廟 |
| 00:02:06,000 | 00:02:08,000 | 但他沒有登記成財團法人 |
| 00:02:08,000 | 00:02:11,000 | 所以這個案子當時在接受 |
| 00:02:11,000 | 00:02:12,000 | 負查的時候 |
| 00:02:12,000 | 00:02:14,000 | 就是他有懲刑負查的時候 |
| 00:02:14,000 | 00:02:15,000 | 就被駁回 |
| 00:02:15,000 | 00:02:18,000 | 因為他不適用這個財團法人 |
| 00:02:18,000 | 00:02:21,000 | 財團法人有登記正式的廟宇 |
| 00:02:21,000 | 00:02:23,000 | 才有機會免稅 |
| 00:02:23,000 | 00:02:25,000 | 這個案子其實 |
| 00:02:25,000 | 00:02:27,000 | 當然後來這個案子和解了 |
| 00:02:27,000 | 00:02:29,000 | 就是陳情人到最後覺得算了 |
| 00:02:29,000 | 00:02:32,000 | 反正爸爸本來就想捐給廟 |
| 00:02:32,000 | 00:02:34,000 | 他就蹲腳了稅 |
| 00:02:34,000 | 00:02:36,000 | 但是這整件事情 |
| 00:02:36,000 | 00:02:38,000 | 並不符合我們這一次修法 |
| 00:02:38,000 | 00:02:39,000 | 我們的修法方向是 |
| 00:02:39,000 | 00:02:42,000 | 遺產誰拿誰就該付稅 |
| 00:02:42,000 | 00:02:43,000 | 不管這個單位最後是免稅 |
| 00:02:43,000 | 00:02:45,000 | 那是另外一回事 |
| 00:02:45,000 | 00:02:47,000 | 所以我想請教部長 |
| 00:02:47,000 | 00:02:50,000 | 如果未來有類似的案子 |
| 00:02:50,000 | 00:02:52,000 | 有類似的案子 |
| 00:02:52,000 | 00:02:54,000 | 再有一件類似的案子 |
| 00:02:54,000 | 00:02:56,000 | 走到憲法法庭 |
| 00:02:56,000 | 00:02:59,000 | 那財政部對這件事情的看法如何 |
| 00:02:59,000 | 00:03:00,000 | 既然我們現在認為 |
| 00:03:00,000 | 00:03:02,000 | 財產歸誰拿 |
| 00:03:02,000 | 00:03:05,000 | 付稅就應該跟著誰 |
| 00:03:05,000 | 00:03:08,000 | 那你怎麼去看待這件事情 |
| 00:03:08,000 | 00:03:10,000 | 因為這個案子最後是和解了 |
| 00:03:10,000 | 00:03:12,000 | 這個家屬還負擔了起稅 |
| 00:03:12,000 | 00:03:13,000 | 我多繳 |
| 00:03:13,000 | 00:03:16,000 | 沒關係我幫廟宇多繳 |
| 00:03:16,000 | 00:03:17,000 | 但是這件事情 |
| 00:03:17,000 | 00:03:19,000 | 跟我們現在修法的方向是相違背的 |
| 00:03:19,000 | 00:03:21,000 | 我想問部長的意見是什麼 |
| 00:03:21,000 | 00:03:24,000 | 是委員上次有質詢這一個個案 |
| 00:03:24,000 | 00:03:27,000 | 我想我們附稅署也去所了解 |
| 00:03:27,000 | 00:03:28,000 | 那是不是由我們附稅署 |
| 00:03:28,000 | 00:03:30,000 | 來這個部分來做一個說明 |
| 00:03:30,000 | 00:03:32,000 | 那簡短好不好 |
| 00:03:32,000 | 00:03:34,000 | 因為我今天時間有限 |
| 00:03:34,000 | 00:03:35,000 | 好委員好 |
| 00:03:35,000 | 00:03:37,000 | 就委員剛提的那個案子 |
| 00:03:37,000 | 00:03:39,000 | 成如委員了解的 |
| 00:03:39,000 | 00:03:41,000 | 那因為他是有 |
| 00:03:41,000 | 00:03:42,000 | 談個案 |
| 00:03:42,000 | 00:03:44,000 | 今天我們其實部長 |
| 00:03:44,000 | 00:03:46,000 | 部長我沒有要跟你談個案 |
| 00:03:46,000 | 00:03:48,000 | 我覺得這是一個納稅義務人 |
| 00:03:48,000 | 00:03:50,000 | 跟受益人的錯置 |
| 00:03:50,000 | 00:03:51,000 | 對 |
| 00:03:51,000 | 00:03:53,000 | 我們現在的精神是 |
| 00:03:53,000 | 00:03:54,000 | 遺產歸誰拿 |
| 00:03:54,000 | 00:03:56,000 | 誰就要就那一部分來繳稅 |
| 00:03:56,000 | 00:03:58,000 | 那我是指說未來 |
| 00:03:58,000 | 00:04:01,000 | 如果再有類似的案子的話 |
| 00:04:01,000 | 00:04:03,000 | 我們現在憲法已經解釋 |
| 00:04:03,000 | 00:04:04,000 | 你剛剛也說我們修法的方向 |
| 00:04:04,000 | 00:04:05,000 | 是錢歸誰拿 |
| 00:04:05,000 | 00:04:06,000 | 那遺產歸誰拿 |
| 00:04:06,000 | 00:04:07,000 | 誰就要該繳稅 |
| 00:04:07,000 | 00:04:09,000 | 那類似這樣的案子 |
| 00:04:09,000 | 00:04:11,000 | 其實是納稅義務人 |
| 00:04:11,000 | 00:04:13,000 | 跟受益人的錯置 |
| 00:04:13,000 | 00:04:15,000 | 那未來有類似的案子 |
| 00:04:15,000 | 00:04:17,000 | 到底應該誰來負擔這個稅收 |
| 00:04:19,000 | 00:04:21,000 | 我在問你精神跟方向 |
| 00:04:21,000 | 00:04:23,000 | 既然我們今天修法的方向是這樣子 |
| 00:04:23,000 | 00:04:24,000 | 錢歸誰拿 |
| 00:04:24,000 | 00:04:25,000 | 誰就該繳稅 |
| 00:04:25,000 | 00:04:28,000 | 因為我們今天修法的內容是說 |
| 00:04:28,000 | 00:04:30,000 | 他生前兩年內的證語 |
| 00:04:30,000 | 00:04:33,000 | 那如果他今天兩年內的證語 |
| 00:04:33,000 | 00:04:35,000 | 因為我們是特定的對象 |
| 00:04:35,000 | 00:04:37,000 | 譬如說包括他的配偶 |
| 00:04:37,000 | 00:04:40,000 | 或者他的原來順位的繼承員 |
| 00:04:40,000 | 00:04:41,000 | 那如果是在一個廟宇 |
| 00:04:41,000 | 00:04:43,000 | 這個廟宇剛好又不是財團法人 |
| 00:04:43,000 | 00:04:44,000 | 只是一般的廟宇 |
| 00:04:44,000 | 00:04:45,000 | 沒有被登記 |
| 00:04:45,000 | 00:04:47,000 | 那該誰繳 |
| 00:04:48,000 | 00:04:51,000 | 因為那個就不會列入兩年內的繼承 |
| 00:04:51,000 | 00:04:54,000 | 就是不會是擬製的遺產 |
| 00:04:54,000 | 00:04:56,000 | 因為我們擬製的遺產 |
| 00:04:56,000 | 00:04:58,000 | 是針對他生前兩年內 |
| 00:04:58,000 | 00:05:01,000 | 證語特定親屬的 |
| 00:05:01,000 | 00:05:02,000 | 還有包括這一些 |
| 00:05:02,000 | 00:05:04,000 | 但他算是遺產喔 |
| 00:05:04,000 | 00:05:05,000 | 他算是遺產 |
| 00:05:05,000 | 00:05:06,000 | 那如果是兩年內的話 |
| 00:05:06,000 | 00:05:07,000 | 他還是算遺產 |
| 00:05:07,000 | 00:05:09,000 | 不是 我們兩年內 |
| 00:05:10,000 | 00:05:12,000 | 兩年內的證語是 |
| 00:05:12,000 | 00:05:13,000 | 我們依照15條 |
| 00:05:13,000 | 00:05:16,000 | 宜政稅法15條的規定 |
| 00:05:16,000 | 00:05:18,000 | 他是證語特定人的 |
| 00:05:18,000 | 00:05:19,000 | 就是有關係的 |
| 00:05:19,000 | 00:05:20,000 | 那主要也是 |
| 00:05:20,000 | 00:05:22,000 | 他算遺產嗎 |
| 00:05:22,000 | 00:05:24,000 | 那如果三年他算遺產嗎 |
| 00:05:24,000 | 00:05:26,000 | 那如果三年不要講兩年 |
| 00:05:26,000 | 00:05:27,000 | 三年他算遺產嗎 |
| 00:05:27,000 | 00:05:29,000 | 對 因為他那個案子 |
| 00:05:29,000 | 00:05:31,000 | 如果委員不談個案 |
| 00:05:31,000 | 00:05:33,000 | 但是委員知道那個個案 |
| 00:05:33,000 | 00:05:35,000 | 是因為他是涉及保險的問題 |
| 00:05:35,000 | 00:05:38,000 | 那是有另外一個層面的問題 |
| 00:05:38,000 | 00:05:40,000 | 如果他單純的只是證語 |
| 00:05:40,000 | 00:05:41,000 | 就不會進入 |
| 00:05:41,000 | 00:05:42,000 | 我今天只是講 |
| 00:05:42,000 | 00:05:43,000 | 我沒有要 |
| 00:05:43,000 | 00:05:45,000 | 因為這個個案其實已經和解 |
| 00:05:45,000 | 00:05:47,000 | 我沒有要處理個案 |
| 00:05:47,000 | 00:05:48,000 | 但是我的意思是說 |
| 00:05:48,000 | 00:05:50,000 | 按照這個精神 |
| 00:05:50,000 | 00:05:52,000 | 不管他是兩年內或三年內 |
| 00:05:52,000 | 00:05:54,000 | 或五年之間 |
| 00:05:54,000 | 00:05:56,000 | 因為我們追角一採 |
| 00:05:56,000 | 00:05:57,000 | 五年之間 |
| 00:05:57,000 | 00:05:59,000 | 如果有類似這樣的狀況的話 |
| 00:05:59,000 | 00:06:00,000 | 我們精神應該是 |
| 00:06:00,000 | 00:06:02,000 | 遺產歸誰 |
| 00:06:02,000 | 00:06:06,000 | 這個稅賦就應該是誰來負擔 |
| 00:06:06,000 | 00:06:08,000 | 不管他是不是裁判法人 |
| 00:06:08,000 | 00:06:10,000 | 或是沒有登記成裁判法人 |
| 00:06:10,000 | 00:06:11,000 | 廟宇 |
| 00:06:11,000 | 00:06:14,000 | 或是有一個第三方的受益人 |
| 00:06:14,000 | 00:06:16,000 | 因為我們有 |
| 00:06:16,000 | 00:06:18,000 | 就是遺產稅還有另外有證語稅 |
| 00:06:18,000 | 00:06:20,000 | 證語稅也就是補充 |
| 00:06:20,000 | 00:06:23,000 | 為了避免他會規避遺產稅的問題 |
| 00:06:23,000 | 00:06:25,000 | 所以基本上他如果是 |
| 00:06:25,000 | 00:06:27,000 | 證語一般的人 |
| 00:06:27,000 | 00:06:29,000 | 不管他今天是兩年內一年內 |
| 00:06:29,000 | 00:06:30,000 | 那都沒有問題 |
| 00:06:30,000 | 00:06:31,000 | 不會被拉回來 |
| 00:06:31,000 | 00:06:32,000 | 如果是保險 |
| 00:06:32,000 | 00:06:34,000 | 如果類似是用保險的方式 |
| 00:06:34,000 | 00:06:35,000 | 用蹲腳的方式 |
| 00:06:35,000 | 00:06:36,000 | 那怎麼處理 |
| 00:06:36,000 | 00:06:37,000 | 那我們就看說 |
| 00:06:37,000 | 00:06:39,000 | 因為那個是另外一個議題 |
| 00:06:39,000 | 00:06:40,000 | 也就是說 |
| 00:06:40,000 | 00:06:42,000 | 他並不是發生 |
| 00:06:42,000 | 00:06:44,000 | 並不是單純的證語 |
| 00:06:44,000 | 00:06:45,000 | 他因為要看保險 |
| 00:06:45,000 | 00:06:46,000 | 他有指定受益人喔 |
| 00:06:46,000 | 00:06:47,000 | 對指定受益人 |
| 00:06:47,000 | 00:06:49,000 | 如果他今天指定受益人裡面 |
| 00:06:49,000 | 00:06:52,000 | 是屬於我們這個特種 |
| 00:06:52,000 | 00:06:55,000 | 就是指定的這些特定的親屬 |
| 00:06:55,000 | 00:06:56,000 | 包括配偶 |
| 00:06:56,000 | 00:06:57,000 | 包括他的 |
| 00:06:57,000 | 00:06:58,000 | 沒有我指的還是 |
| 00:06:58,000 | 00:06:59,000 | 如果他指定受益人 |
| 00:06:59,000 | 00:07:00,000 | 還是廟宇的話呢 |
| 00:07:00,000 | 00:07:02,000 | 他就是證語稅 |
| 00:07:02,000 | 00:07:03,000 | 就是一般的證語稅 |
| 00:07:03,000 | 00:07:04,000 | 所以是廟宇的話 |
| 00:07:04,000 | 00:07:06,000 | 也一樣是課廟宇 |
| 00:07:06,000 | 00:07:07,000 | 廟宇證語稅嗎 |
| 00:07:07,000 | 00:07:08,000 | 就是課證語稅 |
| 00:07:08,000 | 00:07:11,000 | 證語稅跟遺產稅的金額 |
| 00:07:11,000 | 00:07:13,000 | 稅率是一樣的 |
| 00:07:13,000 | 00:07:16,000 | 不會在他被繼承人死亡的時候 |
| 00:07:16,000 | 00:07:19,000 | 再拉回來做擬製的遺產 |
| 00:07:19,000 | 00:07:22,000 | 我是這樣認定啦 |
| 00:07:22,000 | 00:07:23,000 | 是 |
| 00:07:23,000 | 00:07:25,000 | 部長我的建議是這樣 |
| 00:07:25,000 | 00:07:27,000 | 這大法官點名說 |
| 00:07:27,000 | 00:07:28,000 | 我們應該是回歸到 |
| 00:07:28,000 | 00:07:29,000 | 遺產歸誰 |
| 00:07:29,000 | 00:07:31,000 | 就誰來去繳稅 |
| 00:07:31,000 | 00:07:34,000 | 那邏輯上我的看法是 |
| 00:07:34,000 | 00:07:35,000 | 不管他受益人 |
| 00:07:35,000 | 00:07:36,000 | 包括保險單也好 |
| 00:07:36,000 | 00:07:39,000 | 受益人哪怕是財團法人 |
| 00:07:39,000 | 00:07:41,000 | 或外面的公益團體 |
| 00:07:41,000 | 00:07:42,000 | 我都認為說 |
| 00:07:42,000 | 00:07:43,000 | 他不應該是 |
| 00:07:43,000 | 00:07:45,000 | 因為已經捐出去了 |
| 00:07:45,000 | 00:07:46,000 | 有指定第三方 |
| 00:07:46,000 | 00:07:48,000 | 他不應該是由繼承人 |
| 00:07:48,000 | 00:07:51,000 | 來去繳那個遺產稅的部分 |
| 00:07:51,000 | 00:07:53,000 | 因為他沒有實質所得嘛 |
| 00:07:53,000 | 00:07:54,000 | 我的精神是這樣 |
| 00:07:54,000 | 00:07:56,000 | 我今天答詢我的重點在這裡 |
| 00:07:56,000 | 00:07:59,000 | 所以我覺得在總遺產稅制當中 |
| 00:07:59,000 | 00:08:01,000 | 在遺產稅制當中的架構當中 |
| 00:08:01,000 | 00:08:03,000 | 針對實質取得 |
| 00:08:03,000 | 00:08:05,000 | 包括保險給付的部分 |
| 00:08:05,000 | 00:08:07,000 | 還有非繼承受益人的部分 |
| 00:08:07,000 | 00:08:09,000 | 到底設計分擔比例 |
| 00:08:09,000 | 00:08:10,000 | 這個遺產分擔比例 |
| 00:08:10,000 | 00:08:12,000 | 稅賦或者是代位酋長 |
| 00:08:12,000 | 00:08:13,000 | 我們應該有一個相關的 |
| 00:08:13,000 | 00:08:15,000 | 補救機制在裡面討論才對 |
| 00:08:15,000 | 00:08:17,000 | 包括剛才我講的那個個案 |
| 00:08:17,000 | 00:08:19,000 | 其實應該是做這樣的思考才對 |
| 00:08:19,000 | 00:08:21,000 | 就是說應該是回歸到 |
| 00:08:21,000 | 00:08:22,000 | 大法官的解釋 |
| 00:08:22,000 | 00:08:23,000 | 遺產歸誰 |
| 00:08:23,000 | 00:08:24,000 | 哪怕他是財團法人 |
| 00:08:24,000 | 00:08:26,000 | 哪怕是公益團體 |
| 00:08:26,000 | 00:08:27,000 | 或者是他沒有被登記成 |
| 00:08:27,000 | 00:08:29,000 | 財團法人的妙語 |
| 00:08:29,000 | 00:08:31,000 | 我都覺得他不應該把那個遺產稅 |
| 00:08:31,000 | 00:08:34,000 | 是回歸到總額裡面 |
| 00:08:34,000 | 00:08:35,000 | 繼承人來去負擔 |
| 00:08:35,000 | 00:08:37,000 | 這是我要提的精神的部分 |
| 00:08:37,000 | 00:08:40,000 | 另外一個我要跟部長討論的就是 |
| 00:08:40,000 | 00:08:43,000 | 最近包括在高雄有發布一個新聞 |
| 00:08:43,000 | 00:08:45,000 | 就是未來包括出售繼承 |
| 00:08:45,000 | 00:08:47,000 | 包括贈予的房地產的部分 |
| 00:08:47,000 | 00:08:49,000 | 我這邊就有一個個案 |
| 00:08:49,000 | 00:08:51,000 | 就是說我們現在就是稅率 |
| 00:08:51,000 | 00:08:53,000 | 我們從繼承的稅率部分 |
| 00:08:53,000 | 00:08:55,000 | 我們會從45%調到15% |
| 00:08:55,000 | 00:08:58,000 | 有一個新就就是買賣的部分 |
| 00:08:58,000 | 00:09:00,000 | 這個部分我是肯定對納稅人來說 |
| 00:09:00,000 | 00:09:02,000 | 當然是好事 |
| 00:09:02,000 | 00:09:04,000 | 但是我這邊有一個個案就是 |
| 00:09:04,000 | 00:09:06,000 | 在土地繼承的部分 |
| 00:09:06,000 | 00:09:08,000 | 財政部112年有一個函式 |
| 00:09:08,000 | 00:09:10,000 | 就是未來繼承的部分 |
| 00:09:10,000 | 00:09:13,000 | 我有一個案例就是有一個106年 |
| 00:09:13,000 | 00:09:19,000 | 有一個父親在106年購置一個房地產 |
| 00:09:19,000 | 00:09:21,000 | 那106年的時候父親過世了 |
| 00:09:21,000 | 00:09:22,000 | 母親繼承 |
| 00:09:22,000 | 00:09:26,000 | 那107年的時候這個甲軍繼承之後 |
| 00:09:26,000 | 00:09:28,000 | 113年他房子出售 |
| 00:09:28,000 | 00:09:30,000 | 後來他就被罰了稅款 |
| 00:09:30,000 | 00:09:34,000 | 重點就是因為105年的時候 |
| 00:09:34,000 | 00:09:37,000 | 我們發布1月1號有房地合一稅 |
| 00:09:37,000 | 00:09:43,000 | 如果假設中間甲母是在105年之前過世 |
| 00:09:43,000 | 00:09:45,000 | 105年過世 |
| 00:09:45,000 | 00:09:47,000 | 他在105年就繼承 |
| 00:09:48,000 | 00:09:50,000 | 同樣一個房子 |
| 00:09:50,000 | 00:09:52,000 | 他是不是就沒有房地合一稅 |
| 00:09:52,000 | 00:09:54,000 | 他就符合用舊制 |
| 00:09:54,000 | 00:09:56,000 | 對不對 |
| 00:09:56,000 | 00:10:00,000 | 委員您剛剛提的那個保險的那個准售 |
| 00:10:00,000 | 00:10:02,000 | 然後又正與的事面 |
| 00:10:02,000 | 00:10:03,000 | 還有這個個案 |
| 00:10:03,000 | 00:10:05,000 | 是不是我們是會後請附稅署 |
| 00:10:05,000 | 00:10:07,000 | 跟您做一個說明好嗎 |
| 00:10:07,000 | 00:10:09,000 | 部長我提的不是個案 |
| 00:10:09,000 | 00:10:11,000 | 我提的不是個案 |
| 00:10:11,000 | 00:10:13,000 | 我提的是一個精神的問題 |
| 00:10:13,000 | 00:10:16,000 | 到底新舊制的認定怎麼去做處理 |
| 00:10:16,000 | 00:10:18,000 | 我提的是一個憲法他的精神 |
| 00:10:18,000 | 00:10:21,000 | 是不是有違反平等原則的問題 |
| 00:10:21,000 | 00:10:22,000 | 公平性的問題 |
| 00:10:22,000 | 00:10:25,000 | 我覺得這個是應該你們去做思考的 |
| 00:10:25,000 | 00:10:26,000 | 因為同一個房子 |
| 00:10:26,000 | 00:10:27,000 | 同一個家庭 |
| 00:10:27,000 | 00:10:29,000 | 他沒有買賣 |
| 00:10:29,000 | 00:10:30,000 | 中間沒有買賣 |
| 00:10:30,000 | 00:10:32,000 | 是從母親又繼承 |
| 00:10:32,000 | 00:10:34,000 | 父親的房子中間母親繼承 |
| 00:10:34,000 | 00:10:36,000 | 然後最後兒子繼承 |
| 00:10:36,000 | 00:10:37,000 | 他如果早期 |
| 00:10:37,000 | 00:10:39,000 | 他如果母親過世的更早 |
| 00:10:39,000 | 00:10:40,000 | 他就直接是兒子繼承 |
| 00:10:40,000 | 00:10:42,000 | 就沒有房地合一稅 |
| 00:10:42,000 | 00:10:43,000 | 他就符合用舊制 |
| 00:10:43,000 | 00:10:47,000 | 所以我提的是一個精神上的問題 |
| 00:10:47,000 | 00:10:49,000 | 而不是一個繼承幾次的問題 |
| 00:10:49,000 | 00:10:52,000 | 他不是因為買賣而獲利 |
| 00:10:52,000 | 00:10:53,000 | 你了解我意思嗎 |
| 00:10:53,000 | 00:10:54,000 | 了解了解 |
| 00:10:54,000 | 00:10:57,000 | 委員的精神出發點是基於理性 |
| 00:10:57,000 | 00:10:58,000 | 我們都接受 |
| 00:10:58,000 | 00:11:00,000 | 然後我們來跟委員做一個說明 |
| 00:11:00,000 | 00:11:02,000 | 我覺得你們應該在一個總架構之下 |
| 00:11:02,000 | 00:11:05,000 | 去想一下這個問題怎麼去做處理 |
| 00:11:05,000 | 00:11:06,000 | 是是是 |
| 00:11:06,000 | 00:11:07,000 | 謝謝委員謝謝 |
| 00:11:07,000 | 00:11:09,000 | 現在休息五分鐘 |
| 00:11:13,000 | 00:11:14,000 | 謝謝 |