| IVOD_ID |
17395 |
| IVOD_URL |
https://ivod.ly.gov.tw/Play/Full/1M/17395 |
| 日期 |
2026-04-30 |
| 會議資料.會議代碼 |
聯席會議-11-5-19,20-2 |
| 會議資料.會議代碼:str |
第11屆第5會期經濟、財政兩委員會第2次聯席會議 |
| 會議資料.屆 |
11 |
| 會議資料.會期 |
5 |
| 會議資料.會次 |
2 |
| 會議資料.種類 |
聯席會議 |
| 會議資料.委員會代碼[0] |
19 |
| 會議資料.委員會代碼[1] |
20 |
| 會議資料.委員會代碼:str[0] |
經濟委員會 |
| 會議資料.委員會代碼:str[1] |
財政委員會 |
| 會議資料.標題 |
第11屆第5會期經濟、財政兩委員會第2次聯席會議 |
| 影片種類 |
Full |
| 開始時間 |
2026-04-30T08:33:32+08:00 |
| 結束時間 |
2026-04-30T10:02:00+08:00 |
| 影片長度 |
01:28:28 |
| 支援功能[0] |
ai-transcript |
| video_url |
https://h264media01.ly.gov.tw:443/vod_1/_definst_/mp4:1M/16eb79f0bb3b77dbb2fe689bc7515e1b8588c3ebf0dc59bf93824e7b654fef38eb594fe2a1f72d355ea18f28b6918d91.mp4/playlist.m3u8 |
| 會議時間 |
2026-04-30T09:00:00+08:00 |
| 會議名稱 |
立法院第11屆第5會期經濟、財政兩委員會第2次聯席會議（事由：一、繼續審查：
(一) 本院委員邱志偉等17人擬具「產業創新條例第十條、第二十三條之一及第二十三條之二條文修正草案」案。
(二) 本院委員鍾佳濱等20人擬具「產業創新條例第三十九條、第四十六條及第四十六條之一條文修正草案」案。
(三) 本院台灣民眾黨黨團擬具「產業創新條例第三十條條文修正草案」案。
(四) 本院委員賴瑞隆等21人擬具「產業創新條例部分條文修正草案」案。
(五) 本院委員陳亭妃等19人擬具「產業創新條例部分條文修正草案」案。
(六) 本院委員邱鎮軍等17人擬具「產業創新條例第十條之一及第七十二條條文修正草案」案。
(七) 本院委員王鴻薇等23人擬具「產業創新條例第十條之一條文修正草案」案。
(八) 本院委員廖偉翔等19人擬具「產業創新條例第十條之一及第二十三條之一條文修正草案」案。
(九) 本院委員丁學忠等16人擬具「產業創新條例第六十七條之一及第七十條條文修正草案」案。
(十) 本院委員林倩綺等20人擬具「產業創新條例第十條之一及第七十二條條文修正草案」案。
(十一) 本院委員蔡易餘等17人擬具「產業創新條例部分條文修正草案」案。
(十二) 本院台灣民眾黨黨團擬具「產業創新條例部分條文修正草案」案。
二、審查：
(十三) 本院委員邱志偉等18人擬具「產業創新條例第二條及第二十三條之三條文修正草案」案。
(十四) 本院委員楊瓊瓔等25人擬具「產業創新條例第十條、第二十三條之一及第二十三條之二條文修正草案」案。
(十五) 本院委員邱志偉等19人擬具「產業創新條例第十九條之一條文修正草案」案。(處理)） |
| 委員名稱 |
完整會議 |
| 委員發言時間 |
08:33:32 - 10:02:00 |
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MING PAO CANADA MING PAO TORONTO |
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259.673 |
| transcript.whisperx[1].end |
259.814 |
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谢谢观看,下次见! |
| transcript.whisperx[2].start |
347.848 |
| transcript.whisperx[2].end |
348.294 |
| transcript.whisperx[2].text |
谢谢观看,下次见! |
| transcript.whisperx[3].start |
627.086 |
| transcript.whisperx[3].end |
627.166 |
| transcript.whisperx[3].text |
谢谢大家 |
| transcript.whisperx[4].start |
656.489 |
| transcript.whisperx[4].end |
656.569 |
| transcript.whisperx[4].text |
谢谢观看 |
| transcript.whisperx[5].start |
713.598 |
| transcript.whisperx[5].end |
721.728 |
| transcript.whisperx[5].text |
一定是放那個金鼎電池對不對 |
| transcript.whisperx[6].start |
749.172 |
| transcript.whisperx[6].end |
751.025 |
| transcript.whisperx[6].text |
谢谢观看 |
| transcript.whisperx[7].start |
787.253 |
| transcript.whisperx[7].end |
788.302 |
| transcript.whisperx[7].text |
谢谢大家 |
| transcript.whisperx[8].start |
1092.752 |
| transcript.whisperx[8].end |
1094.764 |
| transcript.whisperx[8].text |
谢谢观看 |
| transcript.whisperx[9].start |
1167.745 |
| transcript.whisperx[9].end |
1167.887 |
| transcript.whisperx[9].text |
谢谢观看,下次见! |
| transcript.whisperx[10].start |
1357.637 |
| transcript.whisperx[10].end |
1357.858 |
| transcript.whisperx[10].text |
谢谢观看,下次见! |
| transcript.whisperx[11].start |
1591.44 |
| transcript.whisperx[11].end |
1609.259 |
| transcript.whisperx[11].text |
大家早安還是沒有人理我大家早安好 開會才有精神好 請組密報告出席人數報告委員會出席委員14人以組法定人數好 我們現在開會首先進行報告事項請宣讀上次會議事錄 |
| transcript.whisperx[12].start |
1610.782 |
| transcript.whisperx[12].end |
1635.971 |
| transcript.whisperx[12].text |
立法院第十一屆第五會及經濟財政兩委會第一次聯席會議事錄時間115年3月19日星期四9時至11時31分地點紅樓101會議室出席委員邱毅英等28人列席委員羅志強等3人列席人員經濟部政務次長何進昌國家發展委員會主任委員葉俊賢等主席召集委員邱志偉團事項審查一本院委員邱志偉等17人擬聚創業 |
| transcript.whisperx[13].start |
1638.152 |
| transcript.whisperx[13].end |
1642.055 |
| transcript.whisperx[13].text |
2.本院委員莊家兵等20人擬拒3.本院委員台湾民政党党法人擬拒4.本院委员赖瑞龙等21人5.委员陈廷飞等19人6.委员蔡依林等17人7.台湾民政党党法人分别擬拒 |
| transcript.whisperx[14].start |
1668.332 |
| transcript.whisperx[14].end |
1686.028 |
| transcript.whisperx[14].text |
及委員林倩琦等20人分別擬據產業創新條例第10條之一及第72條條件修正草案等二案6.本院委員王宏威等23人擬據產業創新條例第10條之一條件修正草案7.本院委員廖偉強等19人擬據產業創新條例第10條之一及第23條之一條件修正草案8.本院委員丁學忠等16人擬據產業創新條例第67條之一及第70條條件修正草案 |
| transcript.whisperx[15].start |
1693.434 |
| transcript.whisperx[15].end |
1708.865 |
| transcript.whisperx[15].text |
討論事項和平詢答委員洪義祥及中嘉賓說明提案要旨經濟部政務次長何敬昌及國家發展委員會主任委員葉俊賢報告後委員邱盈盈等17人提出質詢均由經濟部政務次長何敬昌國家發展委員會主任委員葉俊賢等及其答覆 |
| transcript.whisperx[16].start |
1709.645 |
| transcript.whisperx[16].end |
1730.008 |
| transcript.whisperx[16].text |
登記發言委員除不在場者外請以均勻發言完畢詢答結束委員羅志強、林德甫、羅明采及陳昌明所提書面質詢列入記錄刊登公報書面質詢和未及答覆部分請相關單位於一週內以書面答覆並複製本會委員另有要求期限者從其所定決議詢答結束另定期繼續審查散會宣布完畢 |
| transcript.whisperx[17].start |
1732.881 |
| transcript.whisperx[17].end |
1758.761 |
| transcript.whisperx[17].text |
好 這樣人數還不足三人 我們暫不處理疑似路我們繼續進行討論事項 請一併宣讀討論事項 一 經濟審查一 本院委員邱志偉等17人擬拒產業創新條例第10條 第23條之一及第23條之二調研修正草案二 本院委員鍾嘉斌等20人擬拒產業創新條例第39條 第46條及第46條之一調研修正草案三 本院檔案民眾黨黨團擬拒產業創新條例第30條調研修正草案 |
| transcript.whisperx[18].start |
1761.483 |
| transcript.whisperx[18].end |
1770.237 |
| transcript.whisperx[18].text |
是本院委員賴銳雄等21人委員陳廷輝等19人委員蔡依依等17人台灣民眾黨黨團分別擬據產生專機條例部分條件修正草案等事案 |
| transcript.whisperx[19].start |
1772.197 |
| transcript.whisperx[19].end |
1795.97 |
| transcript.whisperx[19].text |
5.本院委員邱振均等17人委員林介吉等20人分別擬聚產業創新條例第10條及第72條條件修正廠案等2案6.本院委員王煌威等23人擬聚產業創新條例第10條之1條件修正廠案7.本院委員廖偉強等19人擬聚產業創新條例第10條之1及第23條之1條件修正廠案8.本院委員丁學中等16人擬聚產業創新條例第67條之1及第70條條件修正廠案 |
| transcript.whisperx[20].start |
1800.729 |
| transcript.whisperx[20].end |
1804.551 |
| transcript.whisperx[20].text |
2.審查1.本院委員邱志偉等18人擬拒2.本院委員楊瓊英等25人擬拒3.本院委員邱志偉等19人擬拒 |
| transcript.whisperx[21].start |
1825.722 |
| transcript.whisperx[21].end |
1851.101 |
| transcript.whisperx[21].text |
好 謝謝這個討論事項包括兩部分一個是繼續審查的部分總共有12案12案上次的這個會議中都有進行做相關的報告跟提案說明那現在13案現在審查部有新增13案14案 15案 有3案那這3案的部分是不是先請經濟部何市長我先去領事堂好 |
| transcript.whisperx[22].start |
1852.338 |
| transcript.whisperx[22].end |
1873.487 |
| transcript.whisperx[22].text |
在這個何市長做提案進行報告之前我們先確定一下議事錄請問在場委員 三次會議事錄是有錯誤沒有錯誤 非常好那我們就沒有錯誤 議事錄確定好 接下來請經濟部何政務次長就委員提案13案第15案進行報告 |
| transcript.whisperx[23].start |
1881.912 |
| transcript.whisperx[23].end |
1898.827 |
| transcript.whisperx[23].text |
主席 各位委員 女士先生今天貴委員會與財政委員會聯席繼續審查邱志偉委員等拟據產業創意條例第10條 第23條之一及第23條之二條文修正常案等涉案並新納入 |
| transcript.whisperx[24].start |
1900.479 |
| transcript.whisperx[24].end |
1915.019 |
| transcript.whisperx[24].text |
審查求職委員等18人拟據的產狀條例第二條及第三條文修正查案等三案請代表經濟部向貴委員會針對本次新納入審查的委員提案說明如下 |
| transcript.whisperx[25].start |
1915.679 |
| transcript.whisperx[25].end |
1943.734 |
| transcript.whisperx[25].text |
第一 邱志偉委員等18人拟據的產業創新條例第二條及第二十三條之三修正草案增納醫療社團法人為未分配營餘實質投資出稅優惠適用對象並於第二條配合增訂醫療社團法人之定義由於涉及衛生福利部業務管的事項現正由該部辦理稅事支出評估當中 |
| transcript.whisperx[26].start |
1944.614 |
| transcript.whisperx[26].end |
1960.831 |
| transcript.whisperx[26].text |
第二楊瓊英委員等25人擬拒產業專業條例第10條第23條之一及第22修正草案那關於第10條之一本條是為研究發展做投資體檢那委員的提案來增訂投資併購 |
| transcript.whisperx[27].start |
1962.352 |
| transcript.whisperx[27].end |
1971.495 |
| transcript.whisperx[27].text |
經國家發展委員會認定之高風險創新科技新創事業得適用投資抵減抵減率至當年度抵減15%提高為30%三年內抵減10%提高至20%及抵減 |
| transcript.whisperx[28].start |
1977.097 |
| transcript.whisperx[28].end |
2000.837 |
| transcript.whisperx[28].text |
税額上限由30%提高为50%委员的提案可鼓励公司外部创新为本条旨在鼓励公司内部自主研发累积研发能量令提高抵减率及抵减税額上限部分所以有助于产业投入研发能建立考量整体国家财政的税收第二十三条之二本条为 |
| transcript.whisperx[29].start |
2001.698 |
| transcript.whisperx[29].end |
2027.967 |
| transcript.whisperx[29].text |
有限合夥創投事業投資新創租稅優惠委員提案放寬新創年限由5年至8年修正有限合夥創投事業至第4年起投資新創事業並下修投資比例至30%或3億元擴大實際營運活動的認定納入外國公司間接控制指控師或分公司個人合夥人鼓勵 |
| transcript.whisperx[30].start |
2028.787 |
| transcript.whisperx[30].end |
2053.747 |
| transcript.whisperx[30].text |
所得可分开计税因本条刚于去年5月7日修正公布建立先观察具体实施成果为本部将收集资料评估放宽新创年限之可行性第23条之二本条为个人投资新创租税优惠委员提案放宽新创年限由5年至8年 |
| transcript.whisperx[31].start |
2054.668 |
| transcript.whisperx[31].end |
2073.236 |
| transcript.whisperx[31].text |
提高個人投資新創所得而減除上限至1000萬元及增訂盈利事業所得盈利事業含創投股東投資新創事業之投資遞減因本條剛於去年5月7日修正公佈建立先觀察具體實施成果 |
| transcript.whisperx[32].start |
2074.276 |
| transcript.whisperx[32].end |
2098.036 |
| transcript.whisperx[32].text |
但本部將收集資料評估放寬新創年限之可行性邱志維委員等19人擬拒產業創新條例第49條之一修正草案本條為員工獎酬股票緩客措施委員提案刪除員工獎酬股票緩客資500萬元額度上限刪除員工持股且繼續於公司服務達2年 |
| transcript.whisperx[33].start |
2099.697 |
| transcript.whisperx[33].end |
2125.179 |
| transcript.whisperx[33].text |
條件即該兩年期間計算的規定並修正課稅時點以股票給予日取得股票日或可處分日則依實價課稅本部建立可適度提高員工獎酬股票緩課的額度但是仍以保留員工持股服務期間的條件以符合協助產業流產的政策 |
| transcript.whisperx[34].start |
2126.528 |
| transcript.whisperx[34].end |
2131.293 |
| transcript.whisperx[34].text |
那以上的說明敬請各位委員指教並祝各位委員萬事如意身體健康謝謝 |
| transcript.whisperx[35].start |
2141.021 |
| transcript.whisperx[35].end |
2163.929 |
| transcript.whisperx[35].text |
本日議程本期鎖定審查產業創業條例部分條文修正草案我們在本會期3月19日已經訓導完畢之後院務又交付了楊瓊玉委員以及本期的提案今天我們一起併案審查請議事人員宣讀所有條文如果有修正動議及附帶區域也請一併宣讀請宣讀 |
| transcript.whisperx[36].start |
2169.571 |
| transcript.whisperx[36].end |
2194.262 |
| transcript.whisperx[36].text |
委員邱志偉等人提案第二條 增訂第一項第五款五 醫療事業指醫醫療法設立之醫療社團法人與同現行條文委員邱志偉等人提案第十條第一項序文修正為促進產業創新最近三年內無違反環境保護勞工或食品安全衛生相關法律且情節重大情勢之公司 |
| transcript.whisperx[37].start |
2194.793 |
| transcript.whisperx[37].end |
2220.5 |
| transcript.whisperx[37].text |
或有限合夥事業投資於研究發展或投資並購經國家發展委員會核定之高風險創新科技新創事業之支出得選擇以下列方式之一抵減因納盈利事業所得稅額一經則定不得變更並以不超過其當年度因納盈利事業所得稅額之50%為限 |
| transcript.whisperx[38].start |
2222.625 |
| transcript.whisperx[38].end |
2246.474 |
| transcript.whisperx[38].text |
其修正第一款抵减额30%第二款抵减额20%第二项莫具增订高风险创新科技新创事业之适用范围及投资并购资认定标准由国家发展委员会定之等文字外与同现行条文委员杨琼英等人提案第十条同委员邱志伟等人提案 |
| transcript.whisperx[39].start |
2247.734 |
| transcript.whisperx[39].end |
2270.632 |
| transcript.whisperx[39].text |
委員賴瑞榮等人提案第十條之一第一項序文修正為優化產業結構達成智慧升級轉型並鼓勵多元創新應用最近三年內無違反環境保護勞工或食品安全衛生相關法律且情節重大情勢之公司或有限合夥事業 |
| transcript.whisperx[40].start |
2271.392 |
| transcript.whisperx[40].end |
2290.261 |
| transcript.whisperx[40].text |
投资于自行使用之智慧机械第五代行动通信系统通知通安全产品或服务人工智慧产品或服务节能减碳再生能源自用发电设备及除能设备之相关全新硬体软体技术或技术服务 |
| transcript.whisperx[41].start |
2290.802 |
| transcript.whisperx[41].end |
2306.589 |
| transcript.whisperx[41].text |
其支出金額在同一科稅年度内合计达新台币100万元以上20亿元以下之范围得选择以下列方式之一抵减因那盈利事业所得税额依今则定不得变更 |
| transcript.whisperx[42].start |
2307.185 |
| transcript.whisperx[42].end |
2329.686 |
| transcript.whisperx[42].text |
其各年度投資抵減金額已不超過當年度因納盈利事業所得稅額之百分之三十為限第六項修正為第一項所指人工智慧產品或服務指運用機器學習演算法深度學習演算法大型語言模型或自然語言處理之技術元素 |
| transcript.whisperx[43].start |
2330.206 |
| transcript.whisperx[43].end |
2359.452 |
| transcript.whisperx[43].text |
仿人类智慧进行认知学习与推论能大规模利用各类数据类型形成产业所需之辨识分类或生成等各式应用优化企业营运或生产制造效能第七项修正第一项所称节能减碳只运用公用节能或制成改善之低碳技术元素以提升能源使用效率减少能源 |
| transcript.whisperx[44].start |
2361.338 |
| transcript.whisperx[44].end |
2386.913 |
| transcript.whisperx[44].text |
減少能資源耗用進而降低溫室氣體排放增訂第八項第一項所稱再生能源自用發電設備及儲能設備只依再生能源發展條例及再生能源發電設備設置管理辦法申請設置且利用再生能源自用發電設備及第二型及第三型再生能源發電設備及儲能設備 |
| transcript.whisperx[45].start |
2389.249 |
| transcript.whisperx[45].end |
2394.154 |
| transcript.whisperx[45].text |
其生產或儲存之電能不得銷售與再生能源 |
| transcript.whisperx[46].start |
2395.387 |
| transcript.whisperx[46].end |
2420.232 |
| transcript.whisperx[46].text |
受電業現行條文第八項及第九項第一為第九項及第十項與同現行條文委員陳廷飛等人提案第十條之一第一項序文修正為優化產業結構達成智慧升級轉型並鼓勵多元創新應用最近三年內無違反環境保護勞工或食品安全衛生相關法律且情節重大 |
| transcript.whisperx[47].start |
2421.004 |
| transcript.whisperx[47].end |
2447.515 |
| transcript.whisperx[47].text |
情勢之公司或有限合夥事業自中華民國114年1月1日起至118年2月31日止投資於自行使用之全新智慧機械導入第五代行動通訊系統直通安全產品或服務人工智慧產品或服務節能減碳再生能源自用發電設備及儲能設備之相關全新硬體軟體技術或技術服務 |
| transcript.whisperx[48].start |
2448.976 |
| transcript.whisperx[48].end |
2475.134 |
| transcript.whisperx[48].text |
其支出金額在同一科稅年度内合计达新台币100万元以上18亿元以下范围得选择以下列方式之一抵减因纳盈利事业所得税额依今则定不得变更其各年度投资抵减金额已不超过当年度因纳盈利事业所得税额之30%为限增订第八项同委员赖瑞荣等人提案第八项 |
| transcript.whisperx[49].start |
2476.605 |
| transcript.whisperx[49].end |
2494.9 |
| transcript.whisperx[49].text |
現行條文第八項及第九項第一為第九項及第十項第十項著修文字外於同現行條文委員邱正軍本人提案第十條之一第一項序文修正為優化產業結構達成智慧升級轉型並鼓勵多元創新應用最近三年內無違反 |
| transcript.whisperx[50].start |
2495.499 |
| transcript.whisperx[50].end |
2519.015 |
| transcript.whisperx[50].text |
環境保護勞工或食品安全衛生相關法律且情節重大情勢之公司或有限合夥事業投資於自行使用之智慧機械第五代行動通訊系統自通安全產品或服務人工智慧產品或服務節能減碳之相關全新硬體軟體技術或技術服務及支出金額在統一 |
| transcript.whisperx[51].start |
2519.98 |
| transcript.whisperx[51].end |
2538.081 |
| transcript.whisperx[51].text |
科稅年度内合计达新台币100万元以上18亿元以下之范围,得选择以下列方式之一,抵减因纳盈利事业所得税额,一经责定不得变更,其个年度投资抵减金额已不超过当年度因纳盈利事业所得税额之30%为限。 |
| transcript.whisperx[52].start |
2539.554 |
| transcript.whisperx[52].end |
2558.824 |
| transcript.whisperx[52].text |
第六項著修文字第八項修正公司或有限合夥事業於同一年度合併適用前項投資抵減及其他投資抵減時其當年度合計得抵減總而以不超過當年度因應那盈利事業所得稅額 |
| transcript.whisperx[53].start |
2559.964 |
| transcript.whisperx[53].end |
2582.68 |
| transcript.whisperx[53].text |
百分之五十為限但依其他法律規定當年度為最後抵減年度且抵減金額不受限制者不在此限與同現行條文委員黃宏威等人提案第十條之一第一項續文修正為優化產業結構達成智慧升級轉型並鼓勵多元創新應用最近三年內無違反 |
| transcript.whisperx[54].start |
2583.46 |
| transcript.whisperx[54].end |
2610.111 |
| transcript.whisperx[54].text |
環境保護勞工或食品安全衛生相關法律且情節重大情勢之公司或有限合夥事業自中華民國114年1月1日起至118年12月31日止投資於自行使用之全新智慧機械導入第五代行動通信系統知通安全產品或服務人工智慧產品或服務節能減碳之相關全新硬體軟體技術或技術服務 |
| transcript.whisperx[55].start |
2611.707 |
| transcript.whisperx[55].end |
2628.27 |
| transcript.whisperx[55].text |
其支出金額在同一科稅年度内,合计达新台币100万元以上,20亿元以下之范围,得选择以下列方式之一,抵减因纳盈利事业所得税额,一经责定不得变更,其个 |
| transcript.whisperx[56].start |
2628.752 |
| transcript.whisperx[56].end |
2657.507 |
| transcript.whisperx[56].text |
年度投資抵減金額已不超過當年度因納盈利事業所得稅額30%為限於同線型條文委員廖偉祥等人提案第十條之一第一項序文修正為優化產業結構達成智慧升級轉型並鼓勵多元創新應用最新三年內無違反環境保護勞工或食品安全衛生相關法律且情節重大情勢之公司或有限合夥事業 |
| transcript.whisperx[57].start |
2658.327 |
| transcript.whisperx[57].end |
2685.964 |
| transcript.whisperx[57].text |
自中华民国114年1月1日起至118年12月31日止投资于自行使用之全新智慧机械投资于导入第五代行动通讯系统或第111年1月1日起至118年12月31日止投资于支通安全产品或服务之相关全新硬体软体技术或技术服务 |
| transcript.whisperx[58].start |
2686.482 |
| transcript.whisperx[58].end |
2716.222 |
| transcript.whisperx[58].text |
其支出金額在同一科稅年度内合计达新台币100万元以上18亿元以下之范围,得选择以下列方式之一,抵减因纳盈利事业所得税额,一经责定不得变更,其各年度投资抵减金额已不超过当年度因纳盈利事业所得税额之30%为限。第三项修正,第一项所称智慧机械指运用巨量资料人工智慧物联网机器人, |
| transcript.whisperx[59].start |
2717.879 |
| transcript.whisperx[59].end |
2741.052 |
| transcript.whisperx[59].text |
精实管理数位化管理虚实整合基层技制造或感测器之智慧技术元素并具有生产资讯可视化故障预测精度补偿自动参数设定自动控制自动排成应用服务软体弹性生产或混淆生产之智慧化功能者 |
| transcript.whisperx[60].start |
2741.992 |
| transcript.whisperx[60].end |
2766.895 |
| transcript.whisperx[60].text |
刪除縣刑條文第六項及第七項縣刑條文第八項及第九項一列是第六項及第七項並著作文字修正於同縣刑條文委員林倩琦等人提案第十條之一同委員邱正軍等人提案委員蔡玉宇等人提案第十條之一第一項同委員陳廷飛等人提案第一項於同縣刑條文 |
| transcript.whisperx[61].start |
2769.946 |
| transcript.whisperx[61].end |
2793.115 |
| transcript.whisperx[61].text |
委員邱志偉等人提案第19條之一第一項修正公司員工取得獎酬員工股份基礎給付與取得股票當年度或可處分日年度得選擇免於計入當年度因課稅所得所得而課稅一經責定不得變更但選擇免於計 |
| transcript.whisperx[62].start |
2797.926 |
| transcript.whisperx[62].end |
2809.112 |
| transcript.whisperx[62].text |
但選擇免於紀錄取得股票或可處分日當年度剋稅者該股票於實際轉讓或帳部劃撥至開設之有價證券保管劃撥帳戶時應將公司股票即與日之時價或全部轉讓價格證與或作為遺產分配時之時價或撥轉日之時價 |
| transcript.whisperx[63].start |
2825.021 |
| transcript.whisperx[63].end |
2842.438 |
| transcript.whisperx[63].text |
作為該轉讓或撥轉年度之收益依所得稅法規定計算並得所得並申報科增所得稅增訂第二項公司員工未依前項規定選擇年與紀錄 |
| transcript.whisperx[64].start |
2849.87 |
| transcript.whisperx[64].end |
2878.191 |
| transcript.whisperx[64].text |
取得股票或可處分日當年度科稅以公司股票及與日之時價或取得股票或可處分之時價則依作為取得股票當年度或可處分日當年度之收益依所得稅法規定計算所得並申報科徵所得稅現行條文第二項一列第三項並著修文字現行條文第三項刪除 |
| transcript.whisperx[65].start |
2879.344 |
| transcript.whisperx[65].end |
2907.013 |
| transcript.whisperx[65].text |
現行條文第八項刪除第九項一列第八項並著修文字與同現行條文委員陳廷飛等人提案第二十二條公司或有限合夥事業從事國外投資有下列情形之一者應於實行投資前向中央主管機關申請核准一投資於特定國家或地區二投資涉及特定產業或技術三 |
| transcript.whisperx[66].start |
2908.1 |
| transcript.whisperx[66].end |
2922.781 |
| transcript.whisperx[66].text |
投資達一定金額 於同現行條文 委員蔡玉宇等人提案第23條 同委員陳廷飛等人提案委員邱志偉等人提案第23條之一 第一項續文第二款修正 二 設立第三年 |
| transcript.whisperx[67].start |
2925.252 |
| transcript.whisperx[67].end |
2942.141 |
| transcript.whisperx[67].text |
實收出資總額於年度終了日達新台幣5000萬元第三款修正三設立第四年度實收出資總額於年度終了日達新台幣1億元且累積投資於新創事業公司資金額達該事業當年度 |
| transcript.whisperx[68].start |
2944.489 |
| transcript.whisperx[68].end |
2965.484 |
| transcript.whisperx[68].text |
實收出資總額之30%或新台幣3億元第四款修正是設立第五年度實收出資總額於年度終了日達新台幣1億5000萬元且累積投資於創新事業公司資金額達該事業當年度實收出資總額之 |
| transcript.whisperx[69].start |
2967.273 |
| transcript.whisperx[69].end |
2976.085 |
| transcript.whisperx[69].text |
除之總額30%或新台幣3億元第九項莫具設立年限修正為設立未滿8年者及第十項增訂 |
| transcript.whisperx[70].start |
2977.523 |
| transcript.whisperx[70].end |
2996.938 |
| transcript.whisperx[70].text |
直接或間接控制之等文字外 與同現行條文委員賴日榮等人提案第23條之一第一項續文修正為協助新創事業公司之發展中華民國114年1月1日起且依有現合夥法規定新設立且 |
| transcript.whisperx[71].start |
2998.843 |
| transcript.whisperx[71].end |
3017.543 |
| transcript.whisperx[71].text |
屬第23條規定之創業投資事業符合下列各款規定且自該事業設立第二年度起各年度之資金運用於我國境內及投資於實際營運活動在我國境內之外國公司金額合計達當年度 |
| transcript.whisperx[72].start |
3019.983 |
| transcript.whisperx[72].end |
3042.089 |
| transcript.whisperx[72].text |
累積投資金額50%並符合政府政策經申請中央主管機關逐年核定者得適用第三項科稅規定第二款修正二設立第三年度實收出資總額於年度終了日達新台幣5000萬元且累計投資於新創事業公司之 |
| transcript.whisperx[73].start |
3042.677 |
| transcript.whisperx[73].end |
3066.27 |
| transcript.whisperx[73].text |
金额达该事业当年度实收出资总额之50%或至少达新台币2亿元且不得低于该事业当年度实收出资总额之20%第三款修正三设立第四年度实收出资总额于年度中了日达新台币1亿元且累积投资于 |
| transcript.whisperx[74].start |
3066.795 |
| transcript.whisperx[74].end |
3094.849 |
| transcript.whisperx[74].text |
新创事业公司资金额达该事业当年度实收出资总额50%或至少达新台币3亿元且不得低于该事业当年度实收出资总额30%第四款修正是设立第五年实收出资总额于年度终了日达新台币1亿5000万元且累计投资于新创事业公司资金额达该事业当年度实收出资总额50% |
| transcript.whisperx[75].start |
3096.294 |
| transcript.whisperx[75].end |
3124.288 |
| transcript.whisperx[75].text |
或至少達新台幣4億元且不得低於該事業當年度時收出之總額40%第三項修正符合第一項規定之事業自設立之會計年度起10年內得就各該年度收入總額依所得稅法第24條規定計算盈利事業所得額分別依有限合夥法第28條第二項規定之盈餘分配比例 |
| transcript.whisperx[76].start |
3125.064 |
| transcript.whisperx[76].end |
3152.026 |
| transcript.whisperx[76].text |
計算各合夥人營利所得稅所得額由合夥人依所得稅法規定增免所得稅但屬原制所得稅法第四條之一所定證券交易所得部分個人或總機構在我國境內之營利事業之合夥人免納所得稅合夥人於實際或配適用本項規定事業之營餘時 |
| transcript.whisperx[77].start |
3154.178 |
| transcript.whisperx[77].end |
3164.064 |
| transcript.whisperx[77].text |
不記錄所得稅額科稅先行條文第五項莫具且不適用所得基本稅額條例規定等文字刪除 |
| transcript.whisperx[78].start |
3164.585 |
| transcript.whisperx[78].end |
3188.666 |
| transcript.whisperx[78].text |
第11項著作文字修正與同現行條文委員陳廷飛等人提案第23條之一第一項序文為協助新創事業公司之發展自中華民國114年1月1日起至118年12月31日子依有限合夥法規定新設立且屬 |
| transcript.whisperx[79].start |
3189.546 |
| transcript.whisperx[79].end |
3207.142 |
| transcript.whisperx[79].text |
第32条规定之创业投资事业符合下列各款规定且至该事业设立第二年度起各年度之资金运用于我国境内及投资与实际营运活动在我国境内之外国公司金额合计达 |
| transcript.whisperx[80].start |
3208.323 |
| transcript.whisperx[80].end |
3223.872 |
| transcript.whisperx[80].text |
年度累積投資金額50%並符合政府政策經申請中央主管機關逐年核定者的適用第三項科稅規定與同線性條文委員廖偉祥等人提案第23條之一為協助創 |
| transcript.whisperx[81].start |
3226.974 |
| transcript.whisperx[81].end |
3239.269 |
| transcript.whisperx[81].text |
新創事業公司之發展自中華民國106年1月1日起至118年12月31日止依有限合夥法規定新設立且屬第32條規定之下列 |
| transcript.whisperx[82].start |
3242.032 |
| transcript.whisperx[82].end |
3269.324 |
| transcript.whisperx[82].text |
创业投资事业得适用第四项科税规定一分年出资之创业投资事业符合下列各幕规定且自该事业设立第二年度起各年度之资金运用于我国境内及投资于实际营运活动在我国境内之外国公司金额合计达当年度实收出资总额50%并符合政府政策 |
| transcript.whisperx[83].start |
3270.464 |
| transcript.whisperx[83].end |
3274.525 |
| transcript.whisperx[83].text |
經申請中央主管機關逐年核定者1. |
| transcript.whisperx[84].start |
3274.525 |
| transcript.whisperx[84].end |
3284.628 |
| transcript.whisperx[84].text |
設立當年度及第二年度各年度終了日有限合夥契約約定出資總額達新台幣1億5千萬元2. |
| transcript.whisperx[85].start |
3284.628 |
| transcript.whisperx[85].end |
3290.73 |
| transcript.whisperx[85].text |
設立第三年度實收出資總額於年度終了日達新台幣1億元3. |
| transcript.whisperx[86].start |
3290.73 |
| transcript.whisperx[86].end |
3294.211 |
| transcript.whisperx[86].text |
設立第四年度實收出資總額於年度終了日 |
| transcript.whisperx[87].start |
3294.724 |
| transcript.whisperx[87].end |
3318.771 |
| transcript.whisperx[87].text |
打新台幣2億元且累計投資於新創事業公司資金額達該事業當年度實收出資總額30%或新台幣3億元市設立第五年度實收出資總額於年度終了日打新台幣3億元且累計投資於新創事業公司資金額達該事業當年度實收出資總額30%或新台幣3億元 |
| transcript.whisperx[88].start |
3322.998 |
| transcript.whisperx[88].end |
3350.767 |
| transcript.whisperx[88].text |
二 于设立当年度时收出资总额达新台币3亿元之创业投资事业符合下列各目规定且自该事业设立第二年度起各年度资资金运用于我国境内及投资于实际营运活动在我国境内之外国公司金额合计达决定出资总额50%并符合政府政策 |
| transcript.whisperx[89].start |
3351.331 |
| transcript.whisperx[89].end |
3356.034 |
| transcript.whisperx[89].text |
经申请中央主管机关逐年核定者1. |
| transcript.whisperx[90].start |
3356.034 |
| transcript.whisperx[90].end |
3361.578 |
| transcript.whisperx[90].text |
设立第二年度时收出资总额于年度中两日达新台币3亿元2. |
| transcript.whisperx[91].start |
3361.578 |
| transcript.whisperx[91].end |
3367.182 |
| transcript.whisperx[91].text |
设立第三年度决定出资总额于年度中两日达新台币1亿元3. |
| transcript.whisperx[92].start |
3367.182 |
| transcript.whisperx[92].end |
3372.306 |
| transcript.whisperx[92].text |
设立第四年度决定出资总额于年度中两日达新台币2亿元 |
| transcript.whisperx[93].start |
3372.935 |
| transcript.whisperx[93].end |
3399.583 |
| transcript.whisperx[93].text |
且累计投资于新创事业公司资金额达该事业当年度决定出资总额之30%或新台币3亿元是设立第五年度决定出资总额于年度中两日达新台币3亿元且累计投资于新创事业公司资金额达该事业当年度决定出资总额30%或新台币3亿元 |
| transcript.whisperx[94].start |
3402.625 |
| transcript.whisperx[94].end |
3429.754 |
| transcript.whisperx[94].text |
前項第二款所稱決定出資總額指該款創業投資事業於申請中央主管機關逐年核定時所決定之前一年度出資總額該出資總額不得少於該事業於設立年度起至前一年度中了止之實際累計投資金額並因於第四項所定 |
| transcript.whisperx[95].start |
3430.538 |
| transcript.whisperx[95].end |
3457.439 |
| transcript.whisperx[95].text |
适用期间借满钱达到募资完成之时收出之总额适用第四项规定之事业事后办理清算者于清算期间内不受第一项规定限制继续适用第四项规定符合第一项规定之事业自设立之会计年度起十年内得就个额该年度收入总额 |
| transcript.whisperx[96].start |
3457.967 |
| transcript.whisperx[96].end |
3459.849 |
| transcript.whisperx[96].text |
依所得税法第24條規定計算盈利事業所得額 |
| transcript.whisperx[97].start |
3463.168 |
| transcript.whisperx[97].end |
3489.634 |
| transcript.whisperx[97].text |
分別依有限合夥法第28條第二項規定之營餘分配比例計算各合夥人營利所得額由合夥人依所得稅法規定免徵所得稅但屬原制所得稅法第4條之一所定證券交易所得部分個人或總機構在我國境外之營利事業之合夥人免納所得稅 |
| transcript.whisperx[98].start |
3490.414 |
| transcript.whisperx[98].end |
3516.407 |
| transcript.whisperx[98].text |
合夥人於實際或配適用本項規定事業之營餘時不計入所得稅額科稅適用前項規定之事業如有特殊情形得於該項所定適用期限屆滿三個月前專案報經中央主管機關和准延長適用期限但延長之期間不得超過五年並以延長一次為限 |
| transcript.whisperx[99].start |
3517.18 |
| transcript.whisperx[99].end |
3543.22 |
| transcript.whisperx[99].text |
適用第十項規定之事業於該項所定適用期間內應依所得稅法第七十五條第一項及第二項規定期限內按財政部規定格式辦理決算及清算申報無需計算及繳納其應繳納之稅額 |
| transcript.whisperx[100].start |
3546.087 |
| transcript.whisperx[100].end |
3570.451 |
| transcript.whisperx[100].text |
不適用同法第39條第一項但書虧損扣除第42條第一項轉投資收益不記錄所得稅額科稅本條例及其他法律有關租稅優惠之規定並免依同法第66條之9未分配盈餘加徵盈利事業所得稅及第102條之2第一項報繳未分配盈餘加徵稅額 |
| transcript.whisperx[101].start |
3576.603 |
| transcript.whisperx[101].end |
3597.715 |
| transcript.whisperx[101].text |
適用第四項規定之事業其當年度所得稅之扣繳稅款得依有限合夥法第28條第二項規定之盈餘分配比例計算各合夥人之以扣繳稅款該以扣繳稅款得抵繳合夥人之 |
| transcript.whisperx[102].start |
3598.308 |
| transcript.whisperx[102].end |
3627.542 |
| transcript.whisperx[102].text |
因納所得稅額適用第四項規定之事業因與各適用年度所得稅結算申報申報或決算清算申報法並截止日前將依第四項規定計算之合夥人之所得額與前開已扣繳稅款按財政部規定格式填發與各合夥人並以該事業年度決算日 |
| transcript.whisperx[103].start |
3628.809 |
| transcript.whisperx[103].end |
3655.209 |
| transcript.whisperx[103].text |
應辦理當期決算申報事由之日或清算完結日作為合夥人所得歸屬年度有第四項所得之合夥人為非我國境內居住之個人或總機構在我國境外之營利事業者應以適用該項規定之事業負責人為所得 |
| transcript.whisperx[104].start |
3656.763 |
| transcript.whisperx[104].end |
3675.672 |
| transcript.whisperx[104].text |
稅扣繳義務人於該事業當年度所得稅結算申報或決算清算申報法並截止日前依規定之扣繳率扣取稅款並於該截止日之次日起十日內向國庫繳清及開具扣繳評單 |
| transcript.whisperx[105].start |
3679.73 |
| transcript.whisperx[105].end |
3708.262 |
| transcript.whisperx[105].text |
向该管税捐基增机关申报核验后填发与合伙人该合伙人有前项已扣缴税款者得至其因扣缴税款中减除你适用第四项科税规定之事业因于设立之次年二月底前责定并责定适用第一项第一款或第二款规定 |
| transcript.whisperx[106].start |
3708.735 |
| transcript.whisperx[106].end |
3737.647 |
| transcript.whisperx[106].text |
一经责定不得变更适用期间经中央主管机关核定不符合第一项规定者自不符合规定之年度起不得再适用第四项规定并因依所得税法及所得基本税而条例规定办理第一项所称新创事业公司指依公司法设立之公司或实际营运活动在我国境内之外国公司且于 |
| transcript.whisperx[107].start |
3738.217 |
| transcript.whisperx[107].end |
3758.927 |
| transcript.whisperx[107].text |
适用第四项规定之事业取得该公司新发行股份时设立未满五年者第一项及前项所称实际营运活动在我国境内之外国公司只依外国法律设立之子公司在我国境内设立子公司或分公司 |
| transcript.whisperx[108].start |
3759.437 |
| transcript.whisperx[108].end |
3778.159 |
| transcript.whisperx[108].text |
且經中央主管機關認定符合下列各款規定,依做成重大經營管理、財務管理及人事管理決策者為我國境內居住之個人或總機構在我國境內之營利事業或做成該等決策之 |
| transcript.whisperx[109].start |
3779.032 |
| transcript.whisperx[109].end |
3799.565 |
| transcript.whisperx[109].text |
處所在我國境內二財務報表會計帳簿記錄董事會議事錄或股東會議事錄之製作或儲存處所在我國境內三我國境內有實際執行主要經營活動第一項實收出資總額與決定出資總額之計算 |
| transcript.whisperx[110].start |
3803.625 |
| transcript.whisperx[110].end |
3832.454 |
| transcript.whisperx[110].text |
資金運用於我國境內及投資與實際營運活動在我國境內之外國公司金額及比率之計算符合政府政策之範圍投資於新創事業公司累計金額佔有限合夥事業之時收出之總額決定出之總額比率之計算與申請及核定程序第五項之特殊情形及延長試用期間之申請 |
| transcript.whisperx[111].start |
3833.32 |
| transcript.whisperx[111].end |
3860.262 |
| transcript.whisperx[111].text |
請程序前項實際營運活動在我國境內之外國公司之認定與相關證明文件及其他相關事項之辦法由中央主管機關會同財政部定之適用第四項規定事業之所得計算與申報程序第八項扣繳程序及其他相關事項之辦法由財政部定之第八項 |
| transcript.whisperx[112].start |
3861.198 |
| transcript.whisperx[112].end |
3876.578 |
| transcript.whisperx[112].text |
之扣繳率由財政部擬定報請行政院核定委員蔡玉儀等人提案第23條之一同委員陳廷飛等人提案委員楊瓊瑛等人提案第23條之一同委員邱志偉等人提案 |
| transcript.whisperx[113].start |
3881.058 |
| transcript.whisperx[113].end |
3909.072 |
| transcript.whisperx[113].text |
委員邱志維等人提案第23條之二第一項設立年限調整為未滿8年第二項個人投資金額減除優惠調整為新台幣1000萬元為限增訂第三項營利事業原始認股或應募屬第一項國內高風險新創事業公司發行之股票成為該公司暨名股東達3年以上且該公司未依該 |
| transcript.whisperx[114].start |
3911.604 |
| transcript.whisperx[114].end |
3923.37 |
| transcript.whisperx[114].text |
任股或英募金額依其他法律規定申請免徵盈利事業所得稅或股東投資敵減者得以取得該股 |
| transcript.whisperx[115].start |
3924.167 |
| transcript.whisperx[115].end |
3948.056 |
| transcript.whisperx[115].text |
取得该股票之价款20%限度内至其有因纳盈利事业所得税之年度其五年内抵减各年度因纳盈利事业所得税而其每一年度的抵减总额已不超过该盈利事业当年度因纳盈利事业所得税而 |
| transcript.whisperx[116].start |
3949.817 |
| transcript.whisperx[116].end |
3977.289 |
| transcript.whisperx[116].text |
50%为限增订第四项前项盈利事业如为创业投资事业应由其盈利事业投资或合伙人按该创业投资事业依该项规定原可抵减之金额依其持有该创业投资事业股权或出让额比例计算可享投资抵减金额 |
| transcript.whisperx[117].start |
3977.833 |
| transcript.whisperx[117].end |
4004.663 |
| transcript.whisperx[117].text |
自创业投资事业成为该高风险新创事业公司继名股东第四年度起五年内抵减各年度因纳盈利事业所得税额每一年度得抵减总额已不超过该盈利事业当年度因纳盈利事业所得税额50%为限现行条文第三项一列第五项 |
| transcript.whisperx[118].start |
4006.082 |
| transcript.whisperx[118].end |
4012.965 |
| transcript.whisperx[118].text |
並修正第一項及第二項個人資投資條件高風險新創事業公司資適用範圍與資格條件國家重點發展產業資範圍及認定程序減除總額減除總額 |
| transcript.whisperx[119].start |
4025.242 |
| transcript.whisperx[119].end |
4038.127 |
| transcript.whisperx[119].text |
限額之計算第三項盈利事業及前項創業投資事業適用股東投資抵減之要件及前四項之申請期限申請程序持有 |
| transcript.whisperx[120].start |
4039.54 |
| transcript.whisperx[120].end |
4068.195 |
| transcript.whisperx[120].text |
期間計算核定機關及其他相關事項之辦法由中央主管機關會同財政部定之委員賴樂榮等人提案第23條之二個人以現金投資於經中央目的事業主管機關核定之國內高風險新創事業公司符合下列各款情形之一者得就投資金額50%限度內至當年度個人綜合所得總額中減除 |
| transcript.whisperx[121].start |
4070.695 |
| transcript.whisperx[121].end |
4090.915 |
| transcript.whisperx[121].text |
該個人適用本項規定每年得減除資金額合計以新台幣300萬元為限依投資於成立未滿兩年之高風險新創事業公司且對同一公司當年度投資金額達新台幣100萬元並取得該公司之新發行股份與持有期間屆滿兩年 |
| transcript.whisperx[122].start |
4093.257 |
| transcript.whisperx[122].end |
4095.498 |
| transcript.whisperx[122].text |
高风险新创事业公司之适用范围与资格条件 |
| transcript.whisperx[123].start |
4123.433 |
| transcript.whisperx[123].end |
4126.459 |
| transcript.whisperx[123].text |
申請期限申請程序持有期限計算 |
| transcript.whisperx[124].start |
4127.199 |
| transcript.whisperx[124].end |
4155.4 |
| transcript.whisperx[124].text |
核定機關及其他相關事項之辦法由中央主管機關會同財政部定之委員陳廷飛等人提案第23條之二個人以現金投資於成立未滿5年經中央目的事業主管機關核定之國內高風險新創事業公司且對同一公司當年度投資金額達新台幣50萬元並取得該公司之新發行股份持有期間達3年者 |
| transcript.whisperx[125].start |
4156.861 |
| transcript.whisperx[125].end |
4178.002 |
| transcript.whisperx[125].text |
得就投資金額百分之五十限度內至此有期間屆滿三年之當年度個人綜合所得額中減除與同現行條文委員蔡玉儀等人提案第23條之二同委員陳廷飛等人提案委員楊瓊英等人提案第23條之二同委員邱志偉等人提案 |
| transcript.whisperx[126].start |
4180.629 |
| transcript.whisperx[126].end |
4209.214 |
| transcript.whisperx[126].text |
委員邱志偉等人提案第23條之三第一項制第三項劇中公司或有限合夥事業等文字均修正為公司有限合夥事業或醫療事業與同現行條文台灣民眾黨黨團提案第29條為加速產業創新價值促進產業轉型及國家發展行政院因設立國家發展基金由國家發展委員會為管理機關前項之管理機關 |
| transcript.whisperx[127].start |
4210.534 |
| transcript.whisperx[127].end |
4225.308 |
| transcript.whisperx[127].text |
應建立責任中心制度以確保收入及控制成本發揮財務管理功能台灣民眾黨團提案第30條第一項第一款劇中增訂智慧機械等文字 |
| transcript.whisperx[128].start |
4227.523 |
| transcript.whisperx[128].end |
4250.723 |
| transcript.whisperx[128].text |
增訂第二項前項國家發展基金之運用不得用於下列情形一企業虧損之紓困二投資主要生產活動位於中國大陸之企業三投資過去三年內違反環境保護勞工或食品安全衛生相關法律且緊結重大之企業與同現行條文台灣民眾黨團提案 |
| transcript.whisperx[129].start |
4253.72 |
| transcript.whisperx[129].end |
4275.72 |
| transcript.whisperx[129].text |
增訂第30條之一國家發展基金之收入保管運用應設立國家發展基金管理會以下簡稱管理會自委員11人至13人其中一人為召集人一人為副召集人除學者專家外由行政院院長就下列人員派聘兼職 |
| transcript.whisperx[130].start |
4276.618 |
| transcript.whisperx[130].end |
4302.34 |
| transcript.whisperx[130].text |
一財政部部長二經濟部部長三交通部部長四文化部部長五中央銀行總裁六行政院主計總處主計長七國家發展委員會主任委員八學者專家四人至六人前向學者專家擔任之委員任期兩年期滿得續聘之其產生程序如下一由立法院推舉社會 |
| transcript.whisperx[131].start |
4304.864 |
| transcript.whisperx[131].end |
4329.951 |
| transcript.whisperx[131].text |
公證人士八人至十人組成管理委員會審查委員會以下簡稱審查會二行政院提名學者專家委員候選人提交審查委員會經全體委員二分以上之同意後送請行政院院長聘任之管理會每三個月召開會議是必要時得召開臨時會議均由 |
| transcript.whisperx[132].start |
4331.829 |
| transcript.whisperx[132].end |
4358.795 |
| transcript.whisperx[132].text |
召集人召集並主持之召集人因故不能出席由副召集人代理之副召集人因故不能出席時由出席委員互退一人代理之部會首長因故不能出席時由副首長代理之其餘委員因親自出席不得委託他人代理會議中亦不得委託他人代理行使職權管理會會議應由委員三分之二以上出席且委員代理出席委員不得遇三分之一時的開會會議之審議 |
| transcript.whisperx[133].start |
4360.855 |
| transcript.whisperx[133].end |
4383.916 |
| transcript.whisperx[133].text |
事項未能達成共識者應經出席委員三分之二以上同意管理會會議得邀請相關機關代表或人員列席管理會會議重大決議應報行政院核定台灣民眾黨團提案增訂第三十條之二管理會之責任如下依國家發展基金收支保管及運用之審議及核展 |
| transcript.whisperx[134].start |
4384.523 |
| transcript.whisperx[134].end |
4413.745 |
| transcript.whisperx[134].text |
國家發展基金年度預算及決議之審核之審議國家發展基金運用執行情形監督及考核國家發展基金報行政院重大事業法案件之審議及核轉五國家發展基金年度投資融資案件之核定或核轉六其他有關事項台灣民眾黨團提案增訂第30條之三管理會設置執行秘書一人由召集人臨聘之 |
| transcript.whisperx[135].start |
4414.592 |
| transcript.whisperx[135].end |
4433.846 |
| transcript.whisperx[135].text |
協助召集人總理管理會務副執行秘書二人協助執行秘書管理會事務由管理會聘用專業人士或借調相關機關人員擔任管理會幕僚作業由國家發展基金人員擔任管理會 |
| transcript.whisperx[136].start |
4435.62 |
| transcript.whisperx[136].end |
4462.299 |
| transcript.whisperx[136].text |
自組長、副組長、集合研究員、副研究員、助理研究員、研究助理、各若干人就國家發展委員會或其他機關人員兼派監、調介或由管理會聘用、約聘、約僱人員擔任職管理會為業務需要得研聘學者、專家擔任顧問以加強事前審核及事後監督管理會委員及監派人員皆為務己職 |
| transcript.whisperx[137].start |
4463.7 |
| transcript.whisperx[137].end |
4472.546 |
| transcript.whisperx[137].text |
臺灣民眾黨團提案增訂第30條之事管理會為審議參與投資事業、事股、作業及相關事項應設置投資評估審議委員會自委員126人至180人委員由具財務技術、市場管理、產業政策等專業人士共同組成任期不超過兩年得續聘連任之 |
| transcript.whisperx[138].start |
4493.4 |
| transcript.whisperx[138].end |
4499.061 |
| transcript.whisperx[138].text |
經營審議委員及產業技術審議委員二類其組成方式五下依企業經營審議委員由具財務市場管理及產業政策等專業人士14人之20人組織產業技術審議委員會由相關技術領域之專業人士組成分為資訊通訊硬體產業資訊通訊服務產業電機 |
| transcript.whisperx[139].start |
4518.843 |
| transcript.whisperx[139].end |
4529.591 |
| transcript.whisperx[139].text |
基電及機械產業化學及與材料產業生技與醫療產業綠能與環境產業文創與休閒產業及流通與運輸產業等8組各組均設置審議委員14人至20人管理會執行秘書為企業經營審議委員之當然委員管理會應就企業經營審議委員中指定一人擔任平 |
| transcript.whisperx[140].start |
4546.568 |
| transcript.whisperx[140].end |
4564.397 |
| transcript.whisperx[140].text |
審會召集委員負責會議之召開並擔任主席由召集委員因故不能出席時由其指定出席委員一人擔任主席評審會議除召集委員外應由於審議案件性質相關組別之產業技術審議委員名單及企業經營審議委員名單中抽籤排序並各依序 |
| transcript.whisperx[141].start |
4572.406 |
| transcript.whisperx[141].end |
4584.804 |
| transcript.whisperx[141].text |
邀請五位委員出席評議會議應由委員三分之二以上出席時得開會會議審議事項未能達共識者應經出席委員三分之二以上同意評審會議 |
| transcript.whisperx[142].start |
4587.642 |
| transcript.whisperx[142].end |
4609.896 |
| transcript.whisperx[142].text |
委員應親自出席不得委託他人代理會議中亦不得委託他人代理職權台灣民眾黨團提案增訂第30條之五國家發展基金參與投資時應依下列程序辦理第一階段邀請申請人面談確認投資計畫內容審核投資計畫是否符合國家發展基金用途投資範圍與投資原則製成訪談記錄並於簽訪核定後經審核結果告知申請人 |
| transcript.whisperx[143].start |
4616.24 |
| transcript.whisperx[143].end |
4639.173 |
| transcript.whisperx[143].text |
經審核通過申請人應提出投資申請函投資計畫書提交國家發展基金進行政策評估第二階段國家發展基金就整體計畫之可行性及相關重要議題進行政策評估經評估不適合投資之計畫應將審核結果告知申請人經政策評估適合投資之投資計畫應就計畫內容進行書面審查及實地訪查且 |
| transcript.whisperx[144].start |
4643.827 |
| transcript.whisperx[144].end |
4655.894 |
| transcript.whisperx[144].text |
應委請相關領域學者專家提供專業意見並將申請人投資計畫書送請國家發展委員會提供意見後撰寫投資綜合評估報告提交審議投資 |
| transcript.whisperx[145].start |
4658.991 |
| transcript.whisperx[145].end |
4681.399 |
| transcript.whisperx[145].text |
提交評審會審議第三階段評審會得四投資審議之需要前往實地廠房查經審議不參與投資之案件應將結果函附申請人申請人得於兩個月內申請附審附審以一個一次為限經評審會議審議與投資這案件應提交管理會審議第四階段經管理會審議不參與投資之案件 |
| transcript.whisperx[146].start |
4688.103 |
| transcript.whisperx[146].end |
4714.161 |
| transcript.whisperx[146].text |
因將結果含附申請人申請人於審議決議日起一年後,使得再次提出投資申請。經管理會審議參與投資案件,申請人應於審議決議日起六個月內申請撥付投資款,欲其適同放棄。經行政院專案核准之投資案件,應由申請人提出投資申請含其投資計畫書。 |
| transcript.whisperx[147].start |
4715.543 |
| transcript.whisperx[147].end |
4731.593 |
| transcript.whisperx[147].text |
依前項第二款至第四款程序辦理國家發展基金辦理現有投資事業現金增值時應檢附分析評估意見依序提交評審會管理會核定後辦理撥款作業若核定不參與現金增值 |
| transcript.whisperx[148].start |
4733.566 |
| transcript.whisperx[148].end |
4761.686 |
| transcript.whisperx[148].text |
则将核定结果告知投资公司民众党团提案增订第36条第36条之6国家发展基金办理所投资事业事股作业因以下列程序办理一国家发展基金因每年定期或必要时进行检讨临选事股标的提请事股政策评估审议二由国管理管理会召集人或副召集人邀请 |
| transcript.whisperx[149].start |
4762.205 |
| transcript.whisperx[149].end |
4784.663 |
| transcript.whisperx[149].text |
相關產業主管召集開市股政策評估會議審議市股標的並邀請投資事業及國家發展基金股權代表列舉說明經市股政策評估會議審議通過之市股標的股票已於上市櫃市場交易者為請國家發展基金領選之證券商進行評估及選擇 |
| transcript.whisperx[150].start |
4788.061 |
| transcript.whisperx[150].end |
4815.764 |
| transcript.whisperx[150].text |
市股價格建議股票位於上市櫃市場交易者由國家發展基金遴選專業機構進行建價及提供市股價格建議並將評估建價及市股價格建議交評審會議審議國家發展基金應依評審會決議之市股方式市股底價及市股期間遷請管理會召集人和定市股價格後執行市股第一項第一款市股標的遴選原則如下 |
| transcript.whisperx[151].start |
4817.694 |
| transcript.whisperx[151].end |
4832.281 |
| transcript.whisperx[151].text |
一所投资事业股票已于上市贵交易,无股利收益财政目的或其他政策意义,且股票市场交易价格高于或连续三年低于国家发展基金账列投资成本。 |
| transcript.whisperx[152].start |
4832.813 |
| transcript.whisperx[152].end |
4862.245 |
| transcript.whisperx[152].text |
二所投資事業股票於上市商會市場交易連續五年虧損且投資目的已不復達成三投資事業有違反法令行政處分或公司治理不交交易違反誠信實用原則等情形是行政院政策或管理會決議台灣民眾黨團提案增訂第30條之七國家發展基金當選為所投資事業之董理監事或監察人士應指派對 |
| transcript.whisperx[153].start |
4863.217 |
| transcript.whisperx[153].end |
4866.587 |
| transcript.whisperx[153].text |
所對該所投資事業所盈利具有專 |
| transcript.whisperx[154].start |
4868.046 |
| transcript.whisperx[154].end |
4895.003 |
| transcript.whisperx[154].text |
專門知識或經驗之國家發展基金之專兼職人員或相關公務機關人員學者專家擔任之由董理監事監察人之遴選管理及考核規定由國家發展委員會定之管理委員會國家發展委員會主任委員副主任委員及國家發展基金之專職人員不得為下列各款情形依於離職後5年內擔任國家發展基金所投資事業董理監事監察人經理執行業務 |
| transcript.whisperx[155].start |
4896.456 |
| transcript.whisperx[155].end |
4920.592 |
| transcript.whisperx[155].text |
業務之股東或顧問二期任職期間或離職後五年內自行或以他人名義投資國家發展基金所投資事業違反潛向規定的處二年以上有期徒刑並得科興台幣一百萬元以下罰金台灣民眾黨團提案增訂第三十條之八國家發展基金之收支應運用情形所投資事業持股比率投資金額績效虧損由管理機關按計 |
| transcript.whisperx[156].start |
4926.191 |
| transcript.whisperx[156].end |
4953.609 |
| transcript.whisperx[156].text |
與網站公告管理會評審會事故政策評估之會議應全程錄音錄影妥善保存並製作會議記錄詳時記載會議出席事由時間地點主席討論人員列席人員討論事項決議委員同意或不同意之立場理由等事項台灣民眾黨團提案第31條國家發展基金致來源如下亦由政府循預算程序之撥款 |
| transcript.whisperx[157].start |
4954.025 |
| transcript.whisperx[157].end |
4969.964 |
| transcript.whisperx[157].text |
二 投資計劃之事業投資收入三 貸款計劃之融資業務收入四 國家發展基金財產管理及儲分五 國家發展基金之息收入六 其他有關收入國家發展基金為預算法第四條 |
| transcript.whisperx[158].start |
4971.516 |
| transcript.whisperx[158].end |
4987.324 |
| transcript.whisperx[158].text |
第一項第二款所特定之特種基金編制附屬單位預算國家發展基金之收入保管運用及投資事業事股作業管理會及評選會議設置之相關規定辦法由行政院定之委員中加賓友人 |
| transcript.whisperx[159].start |
4987.924 |
| transcript.whisperx[159].end |
5009.799 |
| transcript.whisperx[159].text |
等人提案第39條除第3項修正為社區用地所在面積不得超過全區土地面積15%外於同現行條文委員中嘉賓等人提案第46條除第1項第2款第2目修正出售與園區內企業興建員工住宅使用及現行條文第3目刪除外於同現行條文 |
| transcript.whisperx[160].start |
5010.68 |
| transcript.whisperx[160].end |
5035.431 |
| transcript.whisperx[160].text |
委員鍾嘉斌等人提案第46條之一處第二項默劇增訂,展延期限不得超過兩年,必以一次違憲等文字外,與同現行條文。委員陳廷飛等人提案第67條之一第一項劇中該次年度一月欲連續三日以上國定假日者列單申報期限延長至2月5日止。 |
| transcript.whisperx[161].start |
5037.096 |
| transcript.whisperx[161].end |
5063.397 |
| transcript.whisperx[161].text |
於同現行條文委員丁學忠等人提案第67條之一第一項莫具修正為處新台幣5萬元以上50萬元以下罰原於同現行條文委員蔡玉儀等人提案第67條之一同委員陳婷菲等人提案委員賴瑞榮等人提案第67條之二除第二項第二款修正為以依第23條之一第7項規定扣繳稅卡而為依同 |
| transcript.whisperx[162].start |
5065.074 |
| transcript.whisperx[162].end |
5091.753 |
| transcript.whisperx[162].text |
向規定之期限按時申報或填發扣繳平單者除限期責令撥補或填發外應按扣繳稅額百分之二十之法源與同現行條文委員陳廷飛等人提案第六十七條之二除第二項第二款修正為以一第二十三條之一第七項規定扣繳稅款 |
| transcript.whisperx[163].start |
5095.293 |
| transcript.whisperx[163].end |
5113.588 |
| transcript.whisperx[163].text |
而未依同項規定之期限按時申報或填發扣繳平單者除限期責令補報或填發外處新台幣1500萬元以上2萬元以下罰原然後莫具修正為新台幣3000萬元以上3000元以上 |
| transcript.whisperx[164].start |
5119.062 |
| transcript.whisperx[164].end |
5143.15 |
| transcript.whisperx[164].text |
15000元以下法源於同委員賴瑞榮等人提案委員蔡玉瑜等人提案第67條之一同委員陳亭飛等人提案委員陳亭飛等人提案第67條之三第一項公司或有限合夥事業違反第22條第一項規定未經核准 |
| transcript.whisperx[165].start |
5144.983 |
| transcript.whisperx[165].end |
5151.121 |
| transcript.whisperx[165].text |
實行投資儲新台幣5萬元以上100萬元以下法源並得令其修正改善停止或撤回投資 |
| transcript.whisperx[166].start |
5151.809 |
| transcript.whisperx[166].end |
5177.97 |
| transcript.whisperx[166].text |
借其未改善停止撤回投資 得按次處新台幣50萬元以上1000萬元以下 法源於同現行條文 委員蔡瑜等人提案第67條之三 同委員陳婷菲等人提案委員陳婷菲等人提案第70條第一項莫具修正為租稅優惠獎勵或補助於同現行條文 委員丁學忠等人提案第70條除第三項聚首增訂租稅優惠等文字外 於同現行條文 委員蔡瑜等人提案第 |
| transcript.whisperx[167].start |
5178.87 |
| transcript.whisperx[167].end |
5206.391 |
| transcript.whisperx[167].text |
第70條同委員陳亭飛等人提案 委員賴若龍等人提案第72條除第7項修正為本條例中華民國某年某月某日修正之第10條之一 第23條之一施行期間自114年1月1日起至118年12月31日 予同卸刑條文委員陳亭飛等人提案第7條修正為本條例中華民國某年某月某日修正之第23條之二施行期間自 |
| transcript.whisperx[168].start |
5207.972 |
| transcript.whisperx[168].end |
5221.461 |
| transcript.whisperx[168].text |
14年1月1日起至118年12月31日至第22條及67條之二施行日期由行政院定之外與同現行條文委員邱正軍等人提案第72條第三句末項修正為第10條及第23條之二施行期間至106年始 |
| transcript.whisperx[169].start |
5230.082 |
| transcript.whisperx[169].end |
5254.03 |
| transcript.whisperx[169].text |
11月24日起至118年12月31日止及第七項修正為本條例中華民國某年某月某日修正之第十條之一施行期間至114年1月1日起及118年12月31日止與同現行條文委員林倩琦等人提案第72條同委員邱振軍等人提案委員蔡玉儀等人提案第72條同委員陳平飛等人提案宣讀完畢 |
| transcript.whisperx[170].start |
5255.868 |
| transcript.whisperx[170].end |
5282.815 |
| transcript.whisperx[170].text |
好 謝謝本日討論事項所列議案關於產業創新條例部分條文修正草案的詢答已宣讀完畢我們另訂其繼續進行審查謝謝大家 大家辛苦了 我們現在散會那下一場本會及本會第11次權力委員會議排定國家發展委員會的預算詢答我們在10點10分開始開會 |