iVOD / 170670
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許忠信 @ 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 | 00:00:03,000 | 我們有請財政部莊部長 |
| 00:00:03,000 | 00:00:05,000 | 請財政部莊部長 |
| 00:00:09,000 | 00:00:10,000 | 部長好 |
| 00:00:10,000 | 00:00:11,000 | 委員好 |
| 00:00:11,000 | 00:00:15,000 | 我們有四個小問題要請教您 |
| 00:00:15,000 | 00:00:21,000 | 我們繼承人申報遺產稅的期限依法定有多久 |
| 00:00:23,000 | 00:00:24,000 | 六個月內 |
| 00:00:24,000 | 00:00:26,000 | 有沒有可能加三個月 |
| 00:00:26,000 | 00:00:27,000 | 它可以延長 |
| 00:00:27,000 | 00:00:28,000 | 可以延長 |
| 00:00:28,000 | 00:00:30,000 | 可以延長三個月 |
| 00:00:30,000 | 00:00:34,000 | 那我們遺產稅申報以後 |
| 00:00:34,000 | 00:00:36,000 | 國稅局多久會核定 |
| 00:00:36,000 | 00:00:37,000 | 我想 |
| 00:00:37,000 | 00:00:38,000 | 儘快做核定 |
| 00:00:38,000 | 00:00:40,000 | 而且我們現在也有一些幫忙 |
| 00:00:40,000 | 00:00:45,000 | 查相關的財產的一個系統來做幫忙 |
| 00:00:46,000 | 00:00:49,000 | 我們最近三年 |
| 00:00:51,000 | 00:00:54,000 | 遺產稅申報超過六個月以後 |
| 00:00:54,000 | 00:00:57,000 | 甚至超過一年以後核定的案件有多少 |
| 00:00:58,000 | 00:01:01,000 | 跟委員報告因為首邊沒有這樣的細項的統計資料 |
| 00:01:01,000 | 00:01:04,000 | 我們是不是會後把相關的統計資料 |
| 00:01:04,000 | 00:01:07,000 | 您所提的問題我們來提供給委員 |
| 00:01:07,000 | 00:01:10,000 | 因為手上沒有這個這個些項目 |
| 00:01:10,000 | 00:01:11,000 | 首邊的資料 |
| 00:01:11,000 | 00:01:14,000 | 部長手上沒有但是你腦中有 |
| 00:01:15,000 | 00:01:18,000 | 我腦中有很多很多的東西 |
| 00:01:18,000 | 00:01:19,000 | 但是這個真的是 |
| 00:01:19,000 | 00:01:21,000 | 因為你們不敢在這裡跟委員會報告 |
| 00:01:21,000 | 00:01:22,000 | 是 |
| 00:01:22,000 | 00:01:24,000 | 因為預期的太多 |
| 00:01:25,000 | 00:01:27,000 | 民怨士氣 |
| 00:01:28,000 | 00:01:29,000 | 所以本席是 |
| 00:01:31,000 | 00:01:32,000 | 被交代 |
| 00:01:33,000 | 00:01:36,000 | 要替報稅人納稅人 |
| 00:01:37,000 | 00:01:40,000 | 來訴說他們的痛苦 |
| 00:01:41,000 | 00:01:44,000 | 所以我們現在最近三年申報遺產稅 |
| 00:01:44,000 | 00:01:48,000 | 超過六個月甚至超過一年沒有核定的案件 |
| 00:01:53,000 | 00:01:57,000 | 跟委員報告申報遺產稅的案件裡面 |
| 00:01:57,000 | 00:01:59,000 | 大概有94%的 |
| 00:01:59,000 | 00:02:02,000 | 大家都還沒有到課徵遺產稅的門檻 |
| 00:02:02,000 | 00:02:04,000 | 大概是6%需要課徵 |
| 00:02:04,000 | 00:02:06,000 | 那至於這個期限超過六個月 |
| 00:02:06,000 | 00:02:08,000 | 以及超過一年的核定的案件 |
| 00:02:09,000 | 00:02:11,000 | 我們是不是會後再提 |
| 00:02:11,000 | 00:02:12,000 | 會後提供 |
| 00:02:12,000 | 00:02:15,000 | 有沒有後面的幕僚可以提供數字 |
| 00:02:15,000 | 00:02:18,000 | 跟委員報告我們這裡因為那個是在各國稅局 |
| 00:02:18,000 | 00:02:20,000 | 我們可以做統計 |
| 00:02:20,000 | 00:02:24,000 | 但是跟委員報告我們其實很多遺產稅的申報案件 |
| 00:02:24,000 | 00:02:26,000 | 都是櫃台化案件 |
| 00:02:26,000 | 00:02:31,000 | 也就是納稅人或者代理人到國稅局來申報 |
| 00:02:31,000 | 00:02:34,000 | 他立馬就可以拿到免稅證明 |
| 00:02:34,000 | 00:02:37,000 | 就可以去辦理後續的繼承登記 |
| 00:02:37,000 | 00:02:40,000 | 所以其實有很多還是櫃台化案件 |
| 00:02:41,000 | 00:02:43,000 | 然後另外有的是核客的案件 |
| 00:02:43,000 | 00:02:46,000 | 其實就像部長剛剛有跟委員報告 |
| 00:02:46,000 | 00:02:49,000 | 九成四是免稅的 |
| 00:02:49,000 | 00:02:51,000 | 是沒有課稅的 |
| 00:02:51,000 | 00:02:52,000 | 6%是要的 |
| 00:02:52,000 | 00:02:54,000 | 那跟委員報告就是因為 |
| 00:02:54,000 | 00:02:58,000 | 6%要課稅的往往他的遺產是非常的複雜 |
| 00:02:58,000 | 00:03:00,000 | 所以那需要一點時間 |
| 00:03:00,000 | 00:03:03,000 | 包括要跟繼承人他提一些資料 |
| 00:03:03,000 | 00:03:05,000 | 然後我們國稅局要進行查證 |
| 00:03:05,000 | 00:03:06,000 | 我知道啊 |
| 00:03:06,000 | 00:03:08,000 | 所以往往在核客的時候是需要一點時間 |
| 00:03:08,000 | 00:03:12,000 | 十常六個月內都沒辦法核定 |
| 00:03:12,000 | 00:03:15,000 | 很多案件都沒有辦法在六個月內核定 |
| 00:03:16,000 | 00:03:19,000 | 所以甚至超過一年來很多 |
| 00:03:19,000 | 00:03:24,000 | 這造成人民財產沒辦法分割 |
| 00:03:24,000 | 00:03:26,000 | 沒辦法移轉 |
| 00:03:27,000 | 00:03:28,000 | 是 跟委員報告 |
| 00:03:28,000 | 00:03:30,000 | 其實這個部分我們國稅局 |
| 00:03:30,000 | 00:03:32,000 | 也有請國稅局去做 |
| 00:03:32,000 | 00:03:34,000 | 所有的遺產稅申報案件 |
| 00:03:34,000 | 00:03:35,000 | 我們其實都會列管 |
| 00:03:35,000 | 00:03:37,000 | 不但列管我們也會 |
| 00:03:37,000 | 00:03:39,000 | 如果說納稅人有什麼問題 |
| 00:03:39,000 | 00:03:40,000 | 我們也會協助 |
| 00:03:40,000 | 00:03:41,000 | 那個原因何在 |
| 00:03:41,000 | 00:03:43,000 | 有沒有辦法改善 |
| 00:03:43,000 | 00:03:45,000 | 那 原因何在 |
| 00:03:45,000 | 00:03:48,000 | 因為他太有錢太多遺產 |
| 00:03:50,000 | 00:03:52,000 | 某些案件是這樣 |
| 00:03:52,000 | 00:03:53,000 | 某些案件 |
| 00:03:53,000 | 00:03:55,000 | 台灣貧富差距變成 |
| 00:03:55,000 | 00:03:57,000 | 財富累積在少數人 |
| 00:03:57,000 | 00:03:59,000 | 變成遺產稅的申報 |
| 00:03:59,000 | 00:04:01,000 | 核定的期間沒辦法 |
| 00:04:01,000 | 00:04:04,000 | 依法的期間內來完成核定 |
| 00:04:04,000 | 00:04:06,000 | 這是貧富差距造成 |
| 00:04:06,000 | 00:04:08,000 | 那所以 |
| 00:04:08,000 | 00:04:10,000 | 這個原因使得我們現在 |
| 00:04:10,000 | 00:04:12,000 | 必須要想辦法來克服 |
| 00:04:13,000 | 00:04:14,000 | 有沒有其他方法 |
| 00:04:14,000 | 00:04:15,000 | 如果有的話 |
| 00:04:15,000 | 00:04:18,000 | 用書面來提供給我 |
| 00:04:18,000 | 00:04:20,000 | 因為我跟召委都是法律人 |
| 00:04:20,000 | 00:04:22,000 | 我們非常守時 |
| 00:04:22,000 | 00:04:24,000 | 好 謝謝委員 謝謝 |
| 00:04:24,000 | 00:04:26,000 | 謝謝舉重性委員的質詢 |
| 00:04:26,000 | 00:04:29,000 | 消費資訊委員請陳玉真委員質詢 |