iVOD / 170738
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李彥秀 @ 第11屆第5會期財政委員會第24次全體委員會議
| Start Time | End Time | Text |
|---|---|---|
| 00:00:00,000 | 00:00:02,000 | 葉宇秀 委員諮詢 |
| 00:00:07,760 | 00:00:08,760 | 好 謝謝 |
| 00:00:09,500 | 00:00:12,500 | 我是不是可以請莊部長 |
| 00:00:12,500 | 00:00:15,000 | 好 請陳政務莊部長 |
| 00:00:19,760 | 00:00:20,760 | 委員好 |
| 00:00:21,000 | 00:00:22,000 | 部長好 |
| 00:00:22,000 | 00:00:26,000 | 我長期在財委會都一直非常關心 |
| 00:00:26,000 | 00:00:30,000 | 我們現在全球最低說服制GMT的相關的進度 |
| 00:00:30,000 | 00:00:34,000 | 整體的進度跟狀況已經不是只上談兵 |
| 00:00:34,000 | 00:00:37,000 | 現在全球有十多個國家 |
| 00:00:37,000 | 00:00:40,000 | 已經完成他們國內的立法 |
| 00:00:40,000 | 00:00:45,000 | 包括越南 包括澳洲等亞洲有好幾個國家也有 |
| 00:00:45,000 | 00:00:49,000 | 那我們2026年開始面臨當地申報的要求 |
| 00:00:49,000 | 00:00:51,000 | 那我要請問部長 |
| 00:00:51,000 | 00:00:53,000 | 就是說我們整體面對GMT |
| 00:00:53,000 | 00:00:58,000 | 現在因應的進度相關的法規到底在哪一個階段 |
| 00:00:58,000 | 00:01:02,000 | 跟委員報告對於有關全球最低說服制 |
| 00:01:02,000 | 00:01:05,000 | 那財政部已經組成了一個工作小組 |
| 00:01:05,000 | 00:01:08,000 | 我們必須要對OECD最新發布的文件 |
| 00:01:08,000 | 00:01:13,000 | 還有其他OECD非屬於IF成員的GMT的 |
| 00:01:13,000 | 00:01:14,000 | 他如何去檢視 |
| 00:01:14,000 | 00:01:17,000 | 因為我們本身並不是屬於這個成員國 |
| 00:01:17,000 | 00:01:21,000 | 那我們如我們的實施必須要根據相關的一些 |
| 00:01:21,000 | 00:01:23,000 | 檢視的規則來做檢討 |
| 00:01:23,000 | 00:01:25,000 | 我們會持續的去 |
| 00:01:25,000 | 00:01:26,000 | 第一個我們有工作小組 |
| 00:01:26,000 | 00:01:29,000 | 而且我們會對於OECD所發布新的文件 |
| 00:01:29,000 | 00:01:30,000 | 都要隨時能夠掌握 |
| 00:01:30,000 | 00:01:32,000 | 部長那我先請問你一句話 |
| 00:01:32,000 | 00:01:36,000 | 我們GMT最主要的目的 |
| 00:01:36,000 | 00:01:40,000 | 加入就是希望這15%的稅制嗎 |
| 00:01:40,000 | 00:01:42,000 | 我們加入的目的是什麼 |
| 00:01:42,000 | 00:01:45,000 | 希望稅留在台灣 |
| 00:01:45,000 | 00:01:49,000 | GMT最主要目的是避免我國的課稅權旁落 |
| 00:01:49,000 | 00:01:51,000 | 是避免課稅權旁落 |
| 00:01:51,000 | 00:01:53,000 | 就是應該讓我們可以課得到的稅 |
| 00:01:53,000 | 00:01:55,000 | 不要讓他們為了減稅 |
| 00:01:55,000 | 00:01:57,000 | 然後跑到其他國家去 |
| 00:01:57,000 | 00:01:59,000 | 那你剛剛成立工作小組 |
| 00:01:59,000 | 00:02:00,000 | 我也認同 |
| 00:02:00,000 | 00:02:03,000 | 所以我剛一開始說好幾個國家 |
| 00:02:03,000 | 00:02:06,000 | 都已經法規牌在那邊已經上路了 |
| 00:02:06,000 | 00:02:07,000 | 所以我才問說 |
| 00:02:07,000 | 00:02:09,000 | 我們的問題到底出在哪裡 |
| 00:02:09,000 | 00:02:11,000 | 因為我們現在目前是課12% |
| 00:02:11,000 | 00:02:15,000 | 剩下那3%我們當然不擔心的是課不到 |
| 00:02:15,000 | 00:02:18,000 | 所以你現在到底進度到哪裡嗎 |
| 00:02:21,000 | 00:02:22,000 | 委員這個部分 |
| 00:02:22,000 | 00:02:24,000 | 不是你一直說我成立工作小組 |
| 00:02:24,000 | 00:02:26,000 | 我知道你有成立工作小組 |
| 00:02:26,000 | 00:02:29,000 | 那但從今年年初開始 |
| 00:02:29,000 | 00:02:32,000 | 我們已經討論這個問題討論很久了 |
| 00:02:32,000 | 00:02:37,000 | 所以部長我們什麼時候會有更具體的進度出來 |
| 00:02:37,000 | 00:02:39,000 | 我想這個部分我們會 |
| 00:02:39,000 | 00:02:40,000 | 是在你這邊有問題嗎 |
| 00:02:40,000 | 00:02:41,000 | 還是在行政院 |
| 00:02:41,000 | 00:02:43,000 | 不是在這邊有問題或在行政院 |
| 00:02:43,000 | 00:02:46,000 | 而是我們這個部分必須要做審慎的研議 |
| 00:02:46,000 | 00:02:48,000 | 而且目前來說 |
| 00:02:48,000 | 00:02:50,000 | 我們在產創條例裡面 |
| 00:02:50,000 | 00:02:51,000 | 已經有一個就是說 |
| 00:02:51,000 | 00:02:53,000 | 他已經有一個要求 |
| 00:02:53,000 | 00:02:56,000 | 就是如果沒有達到15%的話 |
| 00:02:56,000 | 00:02:58,000 | 他必須按照15%來課這個稅 |
| 00:02:58,000 | 00:03:00,000 | 這個部分其實對於國際機台 |
| 00:03:00,000 | 00:03:03,000 | 那我就要跟你接著下去探討 |
| 00:03:03,000 | 00:03:05,000 | 就是說我們這個草案 |
| 00:03:05,000 | 00:03:08,000 | 114年度已經開始到討論 |
| 00:03:08,000 | 00:03:10,000 | 從預告到現在已經一年半 |
| 00:03:10,000 | 00:03:13,000 | 我同意這件事情應該審慎討論 |
| 00:03:13,000 | 00:03:17,000 | 但是我們現在台灣我們有一個AMT |
| 00:03:17,000 | 00:03:20,000 | AMT並不是OECD國家 |
| 00:03:20,000 | 00:03:23,000 | 合格當地補充的稅制 |
| 00:03:23,000 | 00:03:27,000 | 所以我們台灣的企業依法繳納了稅 |
| 00:03:27,000 | 00:03:29,000 | 但是繳完之後 |
| 00:03:29,000 | 00:03:32,000 | 我們也有可能其他國家 |
| 00:03:32,000 | 00:03:34,000 | 因為所得涵蓋的原則 |
| 00:03:34,000 | 00:03:37,000 | 還有包括徵收不足的利潤為原則 |
| 00:03:37,000 | 00:03:39,000 | 就是我們的IR跟UTPR |
| 00:03:39,000 | 00:03:43,000 | 同一筆金額可能會有需要 |
| 00:03:43,000 | 00:03:45,000 | 做到補充課稅 |
| 00:03:45,000 | 00:03:46,000 | 所以同一筆所得的金額 |
| 00:03:46,000 | 00:03:48,000 | 變成補充課稅 |
| 00:03:48,000 | 00:03:50,000 | 這變成說企業在台灣繳的稅 |
| 00:03:50,000 | 00:03:52,000 | 變成沒有辦法抵繳 |
| 00:03:52,000 | 00:03:54,000 | 白白的會流到國外 |
| 00:03:54,000 | 00:03:56,000 | 就是說繳到其他國家去 |
| 00:03:56,000 | 00:03:58,000 | 這也不是我們願意看到 |
| 00:03:58,000 | 00:04:00,000 | 而變成是在本國的企業 |
| 00:04:00,000 | 00:04:01,000 | 變成要雙重 |
| 00:04:01,000 | 00:04:03,000 | 他負擔國內的稅制 |
| 00:04:03,000 | 00:04:05,000 | 他又要負擔國外的稅制 |
| 00:04:05,000 | 00:04:07,000 | 這是我們擔心的問題 |
| 00:04:07,000 | 00:04:09,000 | 所以為什麼我急著這一年半的時間 |
| 00:04:09,000 | 00:04:11,000 | 我們草案已經討論一年半 |
| 00:04:11,000 | 00:04:14,000 | 我也同意說你已經有專案小組原則 |
| 00:04:14,000 | 00:04:16,000 | 但我一直關心進度 |
| 00:04:16,000 | 00:04:18,000 | 保護台灣的企業 |
| 00:04:18,000 | 00:04:20,000 | 讓稅你剛剛講的 |
| 00:04:20,000 | 00:04:22,000 | 課稅權旁落的原則 |
| 00:04:22,000 | 00:04:23,000 | 我們希望保護台灣企業 |
| 00:04:23,000 | 00:04:25,000 | 不要讓他在國內 |
| 00:04:25,000 | 00:04:26,000 | 已經講的稅在國外又不認同 |
| 00:04:26,000 | 00:04:28,000 | 在國外又被扣了稅 |
| 00:04:28,000 | 00:04:30,000 | 那我們也希望福爾歐伊西利國家 |
| 00:04:30,000 | 00:04:32,000 | 那稅制留在台灣 |
| 00:04:32,000 | 00:04:34,000 | 所以我們才要趕快上路 |
| 00:04:34,000 | 00:04:36,000 | 我記得執行應該很善意吧 |
| 00:04:36,000 | 00:04:37,000 | 部長 |
| 00:04:37,000 | 00:04:39,000 | 委員您提到就是一個重點 |
| 00:04:39,000 | 00:04:40,000 | 第一個 |
| 00:04:41,000 | 00:04:43,000 | 最低稅付制避免是 |
| 00:04:43,000 | 00:04:45,000 | 我們的課稅主權旁落國家 |
| 00:04:45,000 | 00:04:48,000 | 但是也要避免我們被重複課稅 |
| 00:04:48,000 | 00:04:50,000 | 我們被重複課稅 |
| 00:04:50,000 | 00:04:51,000 | 所以我們這個部分 |
| 00:04:51,000 | 00:04:52,000 | 關鍵是 |
| 00:04:52,000 | 00:04:54,000 | 裁副長我問一個問題 |
| 00:04:54,000 | 00:04:56,000 | 我們的AMT在國際上 |
| 00:04:56,000 | 00:04:58,000 | 是不是被國際認同 |
| 00:04:58,000 | 00:04:59,000 | 有可能 |
| 00:04:59,000 | 00:05:00,000 | AMT是我們國內自己的稅 |
| 00:05:00,000 | 00:05:01,000 | 是 |
| 00:05:01,000 | 00:05:02,000 | 就是說我們 |
| 00:05:02,000 | 00:05:03,000 | 我們收了很多稅 |
| 00:05:03,000 | 00:05:05,000 | 國外並不一定認同 |
| 00:05:05,000 | 00:05:07,000 | 所以有可能有同一家企業 |
| 00:05:07,000 | 00:05:09,000 | 他可能在台灣被收了稅 |
| 00:05:09,000 | 00:05:10,000 | 但在國外還是認為說 |
| 00:05:10,000 | 00:05:12,000 | 欸你沒有達到15% |
| 00:05:12,000 | 00:05:14,000 | 所以我要課你不足15%部分 |
| 00:05:14,000 | 00:05:15,000 | 有可能嘛 |
| 00:05:15,000 | 00:05:16,000 | 對不對 |
| 00:05:16,000 | 00:05:17,000 | 是的 |
| 00:05:17,000 | 00:05:19,000 | 所以我才關心這整件事情的進度 |
| 00:05:19,000 | 00:05:21,000 | 所以委員您剛剛也提到一個就是說 |
| 00:05:21,000 | 00:05:23,000 | 我們不能課稅權旁落 |
| 00:05:23,000 | 00:05:25,000 | 同時也不能重複課稅 |
| 00:05:25,000 | 00:05:27,000 | 所以我們才提到說 |
| 00:05:27,000 | 00:05:29,000 | 我們因為不是OECD裡面 |
| 00:05:29,000 | 00:05:30,000 | RF的成員國 |
| 00:05:30,000 | 00:05:32,000 | 所以他在檢視我們 |
| 00:05:32,000 | 00:05:33,000 | 課這個稅的時候 |
| 00:05:33,000 | 00:05:35,000 | 他要不要承認我們課這個稅 |
| 00:05:35,000 | 00:05:38,000 | 才不會被人家去重複課稅 |
| 00:05:38,000 | 00:05:39,000 | 這個就是我們要去檢視他 |
| 00:05:39,000 | 00:05:40,000 | 對於這樣的國家 |
| 00:05:40,000 | 00:05:41,000 | 對嘛 |
| 00:05:41,000 | 00:05:42,000 | 對部長 |
| 00:05:42,000 | 00:05:43,000 | 但是委員這 |
| 00:05:43,000 | 00:05:46,000 | 但是他這個文件到目前都還沒有 |
| 00:05:46,000 | 00:05:47,000 | 還沒有發佈嘛 |
| 00:05:47,000 | 00:05:48,000 | 對不對 |
| 00:05:48,000 | 00:05:49,000 | 他還沒有發佈 |
| 00:05:49,000 | 00:05:50,000 | 這個檢視文件還沒有發佈啊 |
| 00:05:50,000 | 00:05:51,000 | 是 |
| 00:05:51,000 | 00:05:52,000 | 我們的檢視文件 |
| 00:05:52,000 | 00:05:53,000 | 還是他們的檢視 |
| 00:05:53,000 | 00:05:54,000 | 他們的檢視文件 |
| 00:05:54,000 | 00:05:55,000 | 你說OECD國家的 |
| 00:05:55,000 | 00:05:57,000 | OECD對於不是RF成員國裡面 |
| 00:05:57,000 | 00:05:58,000 | 成員國裡面 |
| 00:05:58,000 | 00:06:00,000 | 他課徵所謂的相關的稅 |
| 00:06:00,000 | 00:06:01,000 | 部長 |
| 00:06:01,000 | 00:06:02,000 | 對 |
| 00:06:02,000 | 00:06:04,000 | 不管OECD國家 |
| 00:06:04,000 | 00:06:06,000 | 他有沒有承擔在其他國家 |
| 00:06:06,000 | 00:06:07,000 | 有可能成員 |
| 00:06:07,000 | 00:06:10,000 | 這有可能還是被課稅喔 |
| 00:06:11,000 | 00:06:12,000 | 跟委員 |
| 00:06:12,000 | 00:06:14,000 | 這個是跟委員剛剛告告的 |
| 00:06:14,000 | 00:06:15,000 | 他被重複課稅 |
| 00:06:15,000 | 00:06:17,000 | 他要跟誰誰是申附啊 |
| 00:06:17,000 | 00:06:18,000 | 是啊 |
| 00:06:18,000 | 00:06:19,000 | 所以這就是我們目前 |
| 00:06:19,000 | 00:06:20,000 | 扣我們申附嗎 |
| 00:06:20,000 | 00:06:22,000 | 我們在國外被扣的時候拿回來 |
| 00:06:22,000 | 00:06:23,000 | 你不要再 |
| 00:06:23,000 | 00:06:24,000 | 你已經扣我一次 |
| 00:06:24,000 | 00:06:26,000 | 所以一定要我們要避免這樣的一個情況 |
| 00:06:26,000 | 00:06:27,000 | 對 |
| 00:06:27,000 | 00:06:29,000 | 所以這就是現在我們在 |
| 00:06:29,000 | 00:06:30,000 | 討論的時候談到的事情 |
| 00:06:30,000 | 00:06:31,000 | 那還要多久 |
| 00:06:31,000 | 00:06:32,000 | 那當然這個部分 |
| 00:06:32,000 | 00:06:35,000 | 當然接受複查也不一定會過啦 |
| 00:06:35,000 | 00:06:36,000 | 我這邊就有好幾個案例 |
| 00:06:36,000 | 00:06:38,000 | 所以我才說我們趕快 |
| 00:06:38,000 | 00:06:40,000 | 符合國際法規接軌 |
| 00:06:40,000 | 00:06:41,000 | 是的 |
| 00:06:41,000 | 00:06:43,000 | 然後也保護台灣的產業嘛 |
| 00:06:43,000 | 00:06:44,000 | 那所以你還要多久 |
| 00:06:44,000 | 00:06:46,000 | 這個部分我們想盡快我們可以 |
| 00:06:46,000 | 00:06:48,000 | 再把他一個研究成果出來以後 |
| 00:06:48,000 | 00:06:50,000 | 再按這句來判斷 |
| 00:06:50,000 | 00:06:52,000 | 我覺得財政部在最近 |
| 00:06:52,000 | 00:06:54,000 | 包括上個禮拜我們討論的那個 |
| 00:06:54,000 | 00:06:55,000 | 這個一陣睡法 |
| 00:06:55,000 | 00:06:57,000 | 大法官就是在最後關鍵兩年 |
| 00:06:57,000 | 00:06:58,000 | 已經時間快到了 |
| 00:06:58,000 | 00:07:00,000 | 我們法案還沒送出來 |
| 00:07:00,000 | 00:07:01,000 | 還有我今天關心 |
| 00:07:01,000 | 00:07:04,000 | 我覺得我們很多重要的法規法案 |
| 00:07:04,000 | 00:07:08,000 | 速度都稍嫌慢了一些 |
| 00:07:08,000 | 00:07:09,000 | 部長我今天很客氣 |
| 00:07:09,000 | 00:07:10,000 | 謝謝 |
| 00:07:10,000 | 00:07:11,000 | 所以我覺得 |
| 00:07:11,000 | 00:07:12,000 | 一陣睡法明天 |
| 00:07:12,000 | 00:07:16,000 | 這對產業的影響衝擊是非常大的 |
| 00:07:16,000 | 00:07:17,000 | 好一陣睡法明天 |
| 00:07:17,000 | 00:07:18,000 | 就會提報院會了 |
| 00:07:18,000 | 00:07:19,000 | 是 |
| 00:07:19,000 | 00:07:20,000 | 好部長 |
| 00:07:20,000 | 00:07:21,000 | 這個也是 |
| 00:07:21,000 | 00:07:22,000 | 所以部長我要提醒你 |
| 00:07:22,000 | 00:07:25,000 | 我覺得我們租稅優惠的結構 |
| 00:07:25,000 | 00:07:28,000 | 整體的結構是有點失靈的狀況 |
| 00:07:28,000 | 00:07:29,000 | 我是不是可以順便請一下 |
| 00:07:29,000 | 00:07:31,000 | 我們經濟部發展署 |
| 00:07:31,000 | 00:07:32,000 | 產業發展署 |
| 00:07:32,000 | 00:07:33,000 | 我為什麼這麼說 |
| 00:07:33,000 | 00:07:35,000 | 我們產券條例 |
| 00:07:35,000 | 00:07:37,000 | 產業創新條例裡面 |
| 00:07:37,000 | 00:07:39,000 | 取得越多投資抵減的企業 |
| 00:07:39,000 | 00:07:42,000 | 在租稅優惠有優惠的部分 |
| 00:07:42,000 | 00:07:45,000 | 反而他其中稅率被壓得更低 |
| 00:07:45,000 | 00:07:48,000 | 然後也觸發補稅門檻的風險 |
| 00:07:48,000 | 00:07:50,000 | 也有可能上升 |
| 00:07:50,000 | 00:07:52,000 | 所以在GMT時代 |
| 00:07:52,000 | 00:07:56,000 | 反而成為未來會觸發補稅的未爆彈 |
| 00:07:56,000 | 00:07:58,000 | 這就是我剛才講的 |
| 00:07:58,000 | 00:07:59,000 | 他賺的越多 |
| 00:07:59,000 | 00:08:00,000 | 利潤越多 |
| 00:08:00,000 | 00:08:02,000 | 有時候在產業創新條例裡面 |
| 00:08:02,000 | 00:08:05,000 | 因為他有很多的出稅優惠在裡面 |
| 00:08:05,000 | 00:08:06,000 | 反而相對的 |
| 00:08:06,000 | 00:08:07,000 | 在GMT的時代 |
| 00:08:07,000 | 00:08:09,000 | 有可能到其他國家去 |
| 00:08:09,000 | 00:08:11,000 | 他可能觸發要補稅 |
| 00:08:11,000 | 00:08:12,000 | 對不對 |
| 00:08:12,000 | 00:08:13,000 | 部長你了解我的意思 |
| 00:08:13,000 | 00:08:14,000 | 因為我們現在對於很多產業 |
| 00:08:14,000 | 00:08:17,000 | 我們有一些出稅的優惠 |
| 00:08:17,000 | 00:08:19,000 | 經濟部也很清楚 |
| 00:08:19,000 | 00:08:21,000 | 那反而賺的越多 |
| 00:08:21,000 | 00:08:22,000 | 他反而在GMT |
| 00:08:22,000 | 00:08:25,000 | 他有可能有補稅的可能性 |
| 00:08:25,000 | 00:08:29,000 | 那另外在我們的產業創新條例裡面 |
| 00:08:29,000 | 00:08:31,000 | 第十條之二 |
| 00:08:31,000 | 00:08:33,000 | 台版的經驗法當中 |
| 00:08:33,000 | 00:08:35,000 | 我們又要求說 |
| 00:08:35,000 | 00:08:37,000 | 抵減稅的一些條件 |
| 00:08:37,000 | 00:08:39,000 | 最重要的是有效稅 |
| 00:08:39,000 | 00:08:41,000 | 必須要達到15% |
| 00:08:41,000 | 00:08:42,000 | 才能夠抵減 |
| 00:08:42,000 | 00:08:45,000 | 所以在產業創新條例裡面 |
| 00:08:45,000 | 00:08:47,000 | 光是我講的這兩條 |
| 00:08:47,000 | 00:08:50,000 | 它就有抵觸的地方 |
| 00:08:50,000 | 00:08:52,000 | 我們一邊又要求說 |
| 00:08:52,000 | 00:08:53,000 | 台灣經驗法裡面 |
| 00:08:53,000 | 00:08:54,000 | 我們鼓勵企業就是說 |
| 00:08:54,000 | 00:08:56,000 | 你一定要15%以上 |
| 00:08:56,000 | 00:08:57,000 | 我們才能夠抵稅 |
| 00:08:57,000 | 00:08:59,000 | 但是在某一些企業裡面 |
| 00:08:59,000 | 00:09:01,000 | 我們又講說 |
| 00:09:02,000 | 00:09:03,000 | 減的越多 |
| 00:09:03,000 | 00:09:05,000 | 就是說賺的越多 |
| 00:09:05,000 | 00:09:07,000 | 然後我們有一些稅率 |
| 00:09:07,000 | 00:09:09,000 | 有的優惠壓的越低 |
| 00:09:09,000 | 00:09:10,000 | 反而有補稅的門檻 |
| 00:09:10,000 | 00:09:12,000 | 所以我要提一個案例 |
| 00:09:12,000 | 00:09:13,000 | 是上次我也提過的 |
| 00:09:13,000 | 00:09:14,000 | 就是說在國際上 |
| 00:09:14,000 | 00:09:16,000 | 包括新加坡跟越南 |
| 00:09:16,000 | 00:09:18,000 | 他們已經迅速的針對GMT |
| 00:09:18,000 | 00:09:20,000 | 他們有做了一些 |
| 00:09:20,000 | 00:09:22,000 | 改變過去傳統的租稅獎勵 |
| 00:09:22,000 | 00:09:24,000 | 轉為現金補貼 |
| 00:09:24,000 | 00:09:26,000 | 我不再用租稅優惠 |
| 00:09:26,000 | 00:09:28,000 | 因為15%嘛 |
| 00:09:28,000 | 00:09:30,000 | 所以我現在用現金補貼 |
| 00:09:30,000 | 00:09:32,000 | 跟現金退稅的實質的誘因 |
| 00:09:32,000 | 00:09:34,000 | 來避免就是說 |
| 00:09:34,000 | 00:09:36,000 | 剛才我講產生條例 |
| 00:09:36,000 | 00:09:37,000 | 很抵觸的地方 |
| 00:09:37,000 | 00:09:38,000 | 所以部長 |
| 00:09:38,000 | 00:09:40,000 | 我們這個部分 |
| 00:09:40,000 | 00:09:42,000 | 有沒有可能進行研議 |
| 00:09:43,000 | 00:09:44,000 | 謝謝委員 |
| 00:09:44,000 | 00:09:46,000 | 就是我們財政部 |
| 00:09:46,000 | 00:09:48,000 | 每次都會提的各部會提出 |
| 00:09:48,000 | 00:09:50,000 | 租稅優惠的時候 |
| 00:09:50,000 | 00:09:51,000 | 我們都必須要提出 |
| 00:09:51,000 | 00:09:53,000 | 或者是委員們的提案的時候 |
| 00:09:53,000 | 00:09:55,000 | 都提到財政紀律法裡面 |
| 00:09:55,000 | 00:09:57,000 | 一再提到的就是 |
| 00:09:57,000 | 00:09:58,000 | 所以部長你這個部分 |
| 00:09:58,000 | 00:10:00,000 | 會放進去研議嗎 |
| 00:10:00,000 | 00:10:01,000 | 因為你現在還沒出來嘛 |
| 00:10:01,000 | 00:10:03,000 | 租稅優惠不可過渡 |
| 00:10:03,000 | 00:10:05,000 | 我們一直有在強調這些 |
| 00:10:05,000 | 00:10:06,000 | 所以你講的就是 |
| 00:10:06,000 | 00:10:07,000 | 租稅優惠是過渡 |
| 00:10:07,000 | 00:10:10,000 | 未來像新加坡跟越南的做法 |
| 00:10:10,000 | 00:10:12,000 | 做法那當然這個部分 |
| 00:10:12,000 | 00:10:14,000 | 有關有些相關的補貼 |
| 00:10:14,000 | 00:10:15,000 | 補助的部分是屬於 |
| 00:10:15,000 | 00:10:17,000 | 經濟部的一個權責 |
| 00:10:17,000 | 00:10:19,000 | 所以經濟部 |
| 00:10:19,000 | 00:10:21,000 | 那經濟部可不可以回應我 |
| 00:10:22,000 | 00:10:23,000 | 是 跟委員報告 |
| 00:10:23,000 | 00:10:25,000 | 目前我們產創條例第九條的 |
| 00:10:25,000 | 00:10:27,000 | 補貼的部分是政府補助 |
| 00:10:27,000 | 00:10:30,000 | 那目前是針對研發做補助 |
| 00:10:30,000 | 00:10:32,000 | 所以業者只要針對研發面 |
| 00:10:32,000 | 00:10:34,000 | 有需要相關的一些 |
| 00:10:34,000 | 00:10:35,000 | 那你這樣怎麼還是沒有 |
| 00:10:35,000 | 00:10:36,000 | 回應到我的問題 |
| 00:10:36,000 | 00:10:38,000 | 部長你很清楚 |
| 00:10:38,000 | 00:10:40,000 | 整套矛盾在哪裡嗎 |
| 00:10:40,000 | 00:10:41,000 | 你很知道整套經濟 |
| 00:10:41,000 | 00:10:42,000 | 因為這個是一個 |
| 00:10:42,000 | 00:10:44,000 | 跨部會的問題 |
| 00:10:44,000 | 00:10:46,000 | 你GMP是一個跨部會的問題 |
| 00:10:46,000 | 00:10:47,000 | 你剛剛說要審慎研議 |
| 00:10:47,000 | 00:10:48,000 | 我們有專案小組 |
| 00:10:48,000 | 00:10:50,000 | 有把經濟部納進來 |
| 00:10:50,000 | 00:10:52,000 | 這就是其他國家是跨部會 |
| 00:10:52,000 | 00:10:54,000 | 再去處理這整個問題 |
| 00:10:54,000 | 00:10:56,000 | 那你現在有專案小組 |
| 00:10:56,000 | 00:10:57,000 | 是一個跨部會的專案小組 |
| 00:10:57,000 | 00:10:59,000 | 我也認同 |
| 00:10:59,000 | 00:11:00,000 | 所以我們才要解決問題 |
| 00:11:00,000 | 00:11:02,000 | 你有一年半的時間 |
| 00:11:02,000 | 00:11:03,000 | 在研議這些問題 |
| 00:11:03,000 | 00:11:05,000 | 那居然現在經濟部還是回答說 |
| 00:11:05,000 | 00:11:07,000 | 我們這個是針對研發的部分 |
| 00:11:07,000 | 00:11:09,000 | 所以我們這整件事情 |
| 00:11:09,000 | 00:11:10,000 | 有專案小組 |
| 00:11:10,000 | 00:11:12,000 | 但是沒有跨部會解決問題 |
| 00:11:12,000 | 00:11:13,000 | 這是我今天質詢的重點 |
| 00:11:13,000 | 00:11:15,000 | 所以我有三個具體要求 |
| 00:11:15,000 | 00:11:16,000 | 我也不再用別人時間 |
| 00:11:16,000 | 00:11:18,000 | 第一個我們想辦法 |
| 00:11:18,000 | 00:11:21,000 | 要加速符合OECD標準的QDMTT |
| 00:11:21,000 | 00:11:23,000 | 確保我們未來稅收 |
| 00:11:23,000 | 00:11:24,000 | 百分之百可以留在台灣 |
| 00:11:24,000 | 00:11:26,000 | 這是你我共同的目標 |
| 00:11:26,000 | 00:11:28,000 | 第二在保護跨國企業 |
| 00:11:28,000 | 00:11:30,000 | 順利接軌GMP之前 |
| 00:11:30,000 | 00:11:31,000 | 我們要積極輔導企業 |
| 00:11:31,000 | 00:11:34,000 | 適用避風港的條款 |
| 00:11:34,000 | 00:11:36,000 | 可以降低企業遵循成本 |
| 00:11:36,000 | 00:11:38,000 | 那第三經濟部 |
| 00:11:38,000 | 00:11:40,000 | 我認為經濟部應該即刻研議 |
| 00:11:40,000 | 00:11:44,000 | 把租稅低減轉型為實質現金 |
| 00:11:44,000 | 00:11:46,000 | 也是比照新加坡跟越南的方式 |
| 00:11:46,000 | 00:11:48,000 | 的防禦策略 |
| 00:11:48,000 | 00:11:50,000 | 我想這三個比較具體的建議 |
| 00:11:50,000 | 00:11:52,000 | 當然是我個人的想法 |
| 00:11:52,000 | 00:11:54,000 | 但是我非常期望 |
| 00:11:54,000 | 00:11:56,000 | 這是一個跨部會的 |
| 00:11:56,000 | 00:11:58,000 | 整體的政策問題 |
| 00:11:58,000 | 00:12:00,000 | 面對台灣有這麼多 |
| 00:12:00,000 | 00:12:04,000 | 我們的護國群山 |
| 00:12:04,000 | 00:12:06,000 | 我覺得我們要想辦法 |
| 00:12:06,000 | 00:12:08,000 | 跨部會來去解決這些問題 |
| 00:12:08,000 | 00:12:10,000 | 所以部長可以再多給你一點點時間 |
| 00:12:10,000 | 00:12:12,000 | 但是這個絕對不能 |
| 00:12:12,000 | 00:12:14,000 | 研議在小組裡面 |
| 00:12:14,000 | 00:12:16,000 | 但是我今天我聽到經濟部的回應 |
| 00:12:16,000 | 00:12:18,000 | 我覺得你們沒有跨部會的研究 |
| 00:12:18,000 | 00:12:20,000 | 這是我覺得非常遺憾的地方 |
| 00:12:20,000 | 00:12:22,000 | 所以GNT喊了這麼久 |
| 00:12:22,000 | 00:12:24,000 | 我覺得還是只上作業 |
| 00:12:24,000 | 00:12:26,000 | 以上這是我今天的質詢 |
| 00:12:26,000 | 00:12:28,000 | 謝謝委員 |