| IVOD_ID |
17521 |
| IVOD_URL |
https://ivod.ly.gov.tw/Play/Full/1M/17521 |
| 日期 |
2026-06-15 |
| 會議資料.會議代碼 |
委員會-11-5-20-19 |
| 會議資料.會議代碼:str |
第11屆第5會期財政委員會第19次全體委員會議 |
| 會議資料.屆 |
11 |
| 會議資料.會期 |
5 |
| 會議資料.會次 |
19 |
| 會議資料.種類 |
委員會 |
| 會議資料.委員會代碼[0] |
20 |
| 會議資料.委員會代碼:str[0] |
財政委員會 |
| 會議資料.標題 |
第11屆第5會期財政委員會第19次全體委員會議 |
| 影片種類 |
Full |
| 開始時間 |
2026-06-15T08:31:03+08:00 |
| 結束時間 |
2026-06-15T12:04:59+08:00 |
| 影片長度 |
03:33:56 |
| 支援功能[0] |
ai-transcript |
| video_url |
https://h264media01.ly.gov.tw:443/vod_1/_definst_/mp4:1M/b41997f390c3528e17a144da3b27896fd6a76734f73991826dbd1a1f1ae50216da4a7e968ce2402d5ea18f28b6918d91.mp4/playlist.m3u8 |
| 會議時間 |
2026-06-15T09:30:00+08:00 |
| 會議名稱 |
立法院第11屆第5會期財政委員會第19次全體委員會議（事由：審查「所得稅法」28案：（僅詢答）
一、本院委員賴士葆等23人、委員柯志恩等19人、委員李彥秀等16人分別擬具「所得稅法第十四條及第十七條條文修正草案」等3案。
二、本院台灣民眾黨黨團、國民黨黨團、委員郭國文等16人、委員陳菁徽等17人、委員羅明才等18人、委員張智倫等18人、委員徐巧芯等18人、委員王義川等19人、委員陳菁徽等23人、委員王鴻薇等17人、委員羅廷瑋等23人、委員顏寬恒等18人、委員王正旭等18人、委員謝龍介等16人、委員廖偉翔等16人、委員賴士葆等18人、委員許宇甄等19人、委員翁曉玲等28人、委員林倩綺等20人、委員邱鎮軍等17人、委員洪孟楷等21人、委員羅智強等16人、委員賴士葆等25人、委員郭國文等19人分別擬具「所得稅法第十七條條文修正草案」等24案。【後2案須經各黨團簽署不復議同意書】
三、本院委員蔡春綢等18人擬具「所得稅法第十七條及第一百二十六條條文修正草案」案。
【6月15日、17日及18日三天一次會】） |
| 委員名稱 |
完整會議 |
| 委員發言時間 |
08:31:03 - 12:04:59 |
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| transcript.whisperx[0].start |
872.011 |
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872.735 |
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一夜神一夜神 |
| transcript.whisperx[1].start |
3542.483 |
| transcript.whisperx[1].end |
3548.281 |
| transcript.whisperx[1].text |
請主任秘書報告出席委員人數報告委員會出席委員已足法定人數 |
| transcript.whisperx[2].start |
3549.246 |
| transcript.whisperx[2].end |
3572.972 |
| transcript.whisperx[2].text |
好我們現在開始開會請議事人員宣讀上次的會議紀錄立法院第11屆第五會期財政委員會第18次全體委員會議事錄時間中華民國115年6月10日星期三9時3分至12時51分地點群憲樓九樓大禮堂出席委員林德甫等14人列席委員林王宏威等6人列席官員中央銀行總裁楊金龍財政部部長莊翠雲及相關單位及 |
| transcript.whisperx[3].start |
3574.312 |
| transcript.whisperx[3].end |
3603.063 |
| transcript.whisperx[3].text |
及相關單位主管 主席吳昭吉委員秉瑞報告事項 宣讀上次會議事錄決定議事錄確定討論事項一 審查中央民國115年度中央政府總預算案附屬單位預算營業部分關於中央銀行和中央造幣廠中央印製廠二 審查中央民國115年度中央政府總預算案附屬單位預算營業部分關於財政部主管中國輸出銀行台灣金融控股股份有限公司和台灣銀行股份有限公司台銀人壽保險股份有限公司 |
| transcript.whisperx[4].start |
3603.723 |
| transcript.whisperx[4].end |
3605.513 |
| transcript.whisperx[4].text |
台銀綜合證券股份有限公司 |
| transcript.whisperx[5].start |
3607.109 |
| transcript.whisperx[5].end |
3633.669 |
| transcript.whisperx[5].text |
討論事項合併詢答經楊總裁莊部長分別就預算案提出報告後只有委員林德甫等14人提出質詢經楊總裁及相關人員予以說明及答覆委員林思敏所提書面質詢列入紀錄刊登公報並請中央銀行財政部以書面答覆委員質詢未及答覆或請補充資訊請中央銀行財政部予以周內以書面答覆委員林邀請期限者從期鎖定決議依說明及詢答完畢 |
| transcript.whisperx[6].start |
3634.669 |
| transcript.whisperx[6].end |
3640.516 |
| transcript.whisperx[6].text |
2.中華民國115年度中央政府總預算案附屬單位預算營業部分關於中央銀行含中央詐幣廠中央印製廠審查結果1.業務計畫 |
| transcript.whisperx[7].start |
3644.741 |
| transcript.whisperx[7].end |
3663.739 |
| transcript.whisperx[7].text |
因依據營業收支金融保險成本轉投資重大之建設事業及資金運用等項之審查結果隨同調整二營業收支一營業總收入原列四千二百八八億三千五百三十七萬八千元正列一中央銀行營業收入三千兩百八十萬元 |
| transcript.whisperx[8].start |
3664.6 |
| transcript.whisperx[8].end |
3679.418 |
| transcript.whisperx[8].text |
一 金融保險收入向下信託投資利益2280萬元二 失業投資利益向下失業投資利益1000萬元二 中央益智場營業外收入向下營業外收入之賠償收入20萬元 |
| transcript.whisperx[9].start |
3680.84 |
| transcript.whisperx[9].end |
3689.226 |
| transcript.whisperx[9].text |
以上共計佔列3,300萬元其餘均照列改列為4,288億6,837萬8千元二營業總支出包含所得稅費用原列2,535億零4,740萬6千元減列一中央製廠服務費用向下專業服務費20萬元科目資金調整二營業成本2億1,355萬元 |
| transcript.whisperx[10].start |
3707.355 |
| transcript.whisperx[10].end |
3726.477 |
| transcript.whisperx[10].text |
一中央銀行保險金融保險成本向下利息費用2億0595萬元所需費用50萬元發行硬幣費用200萬元發行鈔券費用40萬元二銷售成本向下銷貨成本470萬元含中央招幣廠製造費用向下服務費用之專業服務費10萬元中央市場 |
| transcript.whisperx[11].start |
3728.395 |
| transcript.whisperx[11].end |
3738.343 |
| transcript.whisperx[11].text |
銷貨成本455萬元 製造費用向下 服務費用指水電費5萬元 營業費用325萬元E 中央銀行A 業務費用向下 服務費用180萬元 含旅運費80萬元 科目執行調整專業服務費100萬元 折舊及攤銷機 機械及設備折舊20萬元 |
| transcript.whisperx[12].start |
3749.4 |
| transcript.whisperx[12].end |
3771.321 |
| transcript.whisperx[12].text |
B管理費用向下服務費用一百零五萬元含旅運費五萬元專業服務費一百萬元科目執行調整二專業招幣廠管理費用二十萬元科目執行調整以上共計減列二億一千七百萬元其餘均招列改為二千五百三十二億八千七百七十四萬六千元三歲前經理員列一千七百五三億三千零六三萬二千元增列 |
| transcript.whisperx[13].start |
3772.643 |
| transcript.whisperx[13].end |
3775.287 |
| transcript.whisperx[13].text |
2億5千萬元改列為1,755億8,063萬2千元3.金融保險成本營業總支出隨同調整4.轉投資計劃物業數 |
| transcript.whisperx[14].start |
3783.393 |
| transcript.whisperx[14].end |
3802.952 |
| transcript.whisperx[14].text |
五 重大之建設事業八億九千七百萬九千元造劣六 資金運用因依據營業收支金融保險成本盈虧撥補轉投資及重大之建設事業等項之審查結果隨同調整七 通過決議二十五項三 中華民國一百一十五年度中央政府總預算復屬單位預算營業 |
| transcript.whisperx[15].start |
3806.222 |
| transcript.whisperx[15].end |
3818.226 |
| transcript.whisperx[15].text |
營業部分關於財政部主管中國輸出銀行台灣金融控股股份有限公司含台銀股份有限公司台銀人壽保險股份有限公司台銀綜合證券股份有限公司令則其繼續審查宣讀完畢 |
| transcript.whisperx[16].start |
3823.037 |
| transcript.whisperx[16].end |
3848.16 |
| transcript.whisperx[16].text |
請問各位委員對於議事錄有沒有意見好那我們就議事錄確定請議事人員宣讀今天的議程審查所得稅法二十八案一本院委員賴思寶等二十三人委員柯之恩等十六人委員李燕秀等十六人分別擬據所得稅法第四條及第十七條條文修制草案等三案二本院台灣民眾黨黨團國民黨黨團委員郭國文等十六人委員陳金威等十七人委員羅明才等十八人委員 |
| transcript.whisperx[17].start |
3849.481 |
| transcript.whisperx[17].end |
3866.728 |
| transcript.whisperx[17].text |
張志倫等18人 群小青等18人王逸川等19人 陳靜薇等23人王宏威等17人 羅廷瑋等23人顏匡衡等18人 王振旭等18人謝榮傑等16人廖偉祥等16人 賴思寶等18人徐宇震等19人 翁曉琳等18人 |
| transcript.whisperx[18].start |
3867.648 |
| transcript.whisperx[18].end |
3887.223 |
| transcript.whisperx[18].text |
文王林建啟的20人文邱振軍的17人文黃孟凱的21人文羅志強的16人文賴思寶的25人文郭國恩的19人分別擬據所的稅法第17條條文修正草案的24案三本院文蔡春籌等18人擬據所的稅法第17條及第126條條文修正草案案宣讀完畢 |
| transcript.whisperx[19].start |
3888.356 |
| transcript.whisperx[19].end |
3914.943 |
| transcript.whisperx[19].text |
好 我們今天的議程安排審查所得稅法第28案 謹詢答第一 本院委員賴世寶等23人分別凝聚所得稅法第14條及第17條條文修正草案等三案第二 本院台灣民眾黨黨團國民黨黨團等分別凝聚所得稅法第17條修正條文草案等24案第三 本院委員蔡春籌等18人凝聚所得稅法第17條 |
| transcript.whisperx[20].start |
3916.343 |
| transcript.whisperx[20].end |
3918.685 |
| transcript.whisperx[20].text |
及第126條條文修正草案現在請財政部長做簡單的回應請針對提案做簡單的回應 請財政部部長 |
| transcript.whisperx[21].start |
3936.721 |
| transcript.whisperx[21].end |
3952.186 |
| transcript.whisperx[21].text |
主席各位委員先進大家早今天貴委員會審查大院各委員國民黨黨團以及台灣民眾黨黨團提案所得稅法第14條第17條修正草案共計有28案以下請做簡要的說明 |
| transcript.whisperx[22].start |
3952.786 |
| transcript.whisperx[22].end |
3967.032 |
| transcript.whisperx[22].text |
首先28案的修正草案經過中整提案的內容主要分為三大類那麼詳細的內容請各位委員詳閱我們的書面報告我摘述如下第一類就是為了提高子女或受撫養親屬免稅額總共有三案 |
| transcript.whisperx[23].start |
3969.913 |
| transcript.whisperx[23].end |
3975.4 |
| transcript.whisperx[23].text |
擴大幼兒學前特別扣除額及教育學費特別扣除額的適用對象或提高扣除的額度有20案第二大類則是為修正保險費列舉扣除額有5案以及委員提案 |
| transcript.whisperx[24].start |
3985.103 |
| transcript.whisperx[24].end |
3991.488 |
| transcript.whisperx[24].text |
有建議依公教人員保險法勞工保險條例軍人保險條例的規定繳付的保險費不記錄提繳年度的薪資收入的課稅保險費列舉扣除適用的範圍配合刪除等該等保險費另外有提案建議將前開強制性保險改列特別扣除或列舉扣除不受金額限制並提高一般人身保險費的傷限 |
| transcript.whisperx[25].start |
4012.125 |
| transcript.whisperx[25].end |
4029.298 |
| transcript.whisperx[25].text |
第三個就是第三大類是增列健康檢查特別扣除或既有試案那麼委員提案設有限額或排付的規定那麼像各位委員要報告的是中所稅的免稅額以及各項扣除額向來都是外界所關注的一個焦點為了回應各界的期待 |
| transcript.whisperx[26].start |
4029.898 |
| transcript.whisperx[26].end |
4038.845 |
| transcript.whisperx[26].text |
本部考量財政收入租稅公平以及稅政簡化等原則並且配合政府的施政優先順序近年來我們持續檢討並優化相關的租稅措施包括了從107年度到114年度先後提高了各項扣除額增訂了長照特別扣除額 |
| transcript.whisperx[27].start |
4049.133 |
| transcript.whisperx[27].end |
4077.854 |
| transcript.whisperx[27].text |
以及调高了幼儿学前特别扣除额并扩大适用范围及取消排付的规定并且将房屋租金的支出改列为特别扣除额等措施此外因应物价的上涨在106年度、111年度、113年度及115年度多次的调高免税额及各项扣除额来减轻家庭的育儿、租屋、照护身心失能的经济负担为了因应少子化的问题行政院提出了《台湾人口对策新战略家庭支持篇》 |
| transcript.whisperx[28].start |
4078.754 |
| transcript.whisperx[28].end |
4093.281 |
| transcript.whisperx[28].text |
貫穿了生育養育教育三個階段18項的具體措施本部配合國家戰略已凝聚了所得稅法第17條第126條修正草案呈報行政院明定從115年1月1日起未成年子女免稅額增加50%將緊述於本會期合轉大院審議 |
| transcript.whisperx[29].start |
4098.463 |
| transcript.whisperx[29].end |
4115.544 |
| transcript.whisperx[29].text |
該案為建構全方位家庭支持體系的重要措施之一未來搭配其他部會的支持與福利措施產生的加成效果共同營造更友善的生育環境敬請各位委員支持行政院提案版本以上說明敬請各位委員會與指教謝謝 |
| transcript.whisperx[30].start |
4116.605 |
| transcript.whisperx[30].end |
4136.625 |
| transcript.whisperx[30].text |
谢谢庄部长的回应好那我们今天我们现在开始询答先做以下宣告每位出席委员发言时间八分钟不要时延长两分钟列席委员时间是四分钟今天上午十点半截止发言登记现在依登记的顺序请登记第一位的林德福委员开始质询 |
| transcript.whisperx[31].start |
4145.342 |
| transcript.whisperx[31].end |
4160.649 |
| transcript.whisperx[31].text |
謝謝主席是不是請莊部長還有關路署彭署長還有衛福部社家署的周署長農業部農民輔導師的吳靜茹 |
| transcript.whisperx[32].start |
4171.584 |
| transcript.whisperx[32].end |
4191.146 |
| transcript.whisperx[32].text |
委員長部長我請教因為0到18歲5000元成長津貼民眾在意何時能夠領到政策是否能夠可長可久更應該要透過立法定期來檢討對於少子化問題改善的整個狀況 |
| transcript.whisperx[33].start |
4193.829 |
| transcript.whisperx[33].end |
4212.505 |
| transcript.whisperx[33].text |
修正相關配套措施要讓民眾敢生敢養而不是傻逼而已本席還是希望行政院能夠提出立法的版本競速送立法院來完成立法畢竟牽涉到幾千億的預算 |
| transcript.whisperx[34].start |
4215.148 |
| transcript.whisperx[34].end |
4228.126 |
| transcript.whisperx[34].text |
應該要比照老人年金的生活津貼還有老人福利的津貼幼教法的育兒津貼社會福利法的中低收入的補助 |
| transcript.whisperx[35].start |
4230.381 |
| transcript.whisperx[35].end |
4249.816 |
| transcript.whisperx[35].text |
讓0到18歲成長津貼能夠完成相關的法案立法成為法律義務支出的一種以制度持續的來穩定以確保政府財政預算分配不被外界政治因素的干擾部長你的看法呢 |
| transcript.whisperx[36].start |
4251.148 |
| transcript.whisperx[36].end |
4258.254 |
| transcript.whisperx[36].text |
謝謝委員有關於台灣人口對策的新戰略家庭支持篇裡面有很重要一項就是成長津貼每個孩子0到18歲每人是每月5000元0到6歲全部直接領那6到18歲的時候那2500元直接領2500元我們提撥做預存未來成年的是一個大禮金那這個部分呢是一個制度化的同時相關的規定也在衛福部 |
| transcript.whisperx[37].start |
4277.751 |
| transcript.whisperx[37].end |
4305.713 |
| transcript.whisperx[37].text |
已經都在彙整當中應該很快就會立法那會不會提出立法我想這個部分依照目前來說應該是可以以現有的規定就是可以執行可以執行問題要不要立法因為那個要可長可久今天不是說只有講一講因為你那個制度你就要像老農津貼一樣對不對老農津貼老人福利津貼幼教法的育兒津貼那個才是可長可久今天你不能 |
| transcript.whisperx[38].start |
4306.974 |
| transcript.whisperx[38].end |
4335.567 |
| transcript.whisperx[38].text |
對 我們現在會訂相關的要點來做執行只有訂要點執行不立法是可以訂的 是那可以訂為什麼不訂呢真的訂了已經很快的已經差不多你要送到立法院來啊會不會送立法院來審法案這個部分會由行政院來做核定的那個部長要可長可久啦是的 這個是一個制度性的我認為這個幾千億不是喊一喊就好了啦對不對 而且你財源要穩定啊 |
| transcript.whisperx[39].start |
4336.047 |
| transcript.whisperx[39].end |
4357.399 |
| transcript.whisperx[39].text |
是的 我想跟委員報告那這幾年我們因為經濟成長相當亮眼那政府的財政上面也非常穩定那麼我們對於這個青少年而幼兒我們政府是以全方位的方式來做一些補助也好然後減負債也好 以及職場的友善各方面的都在做 |
| transcript.whisperx[40].start |
4359.724 |
| transcript.whisperx[40].end |
4375.957 |
| transcript.whisperx[40].text |
沒有人會反對問題一定要立法讓它可長可久今天不是以那種短暫式的方式有一搭沒一搭因為你到立法院來大家審議我相信沒有人會反對但是一定要入法 |
| transcript.whisperx[41].start |
4377.298 |
| transcript.whisperx[41].end |
4393.109 |
| transcript.whisperx[41].text |
要照制度來這個是一定會把制度建立起來不是制度而已啦要立法啦會落實的去執行那個我強烈的要求那個部長本席詢問所得稅法之外的內容今年4月下旬在財委會討論美國 |
| transcript.whisperx[42].start |
4394.91 |
| transcript.whisperx[42].end |
4413.393 |
| transcript.whisperx[42].text |
加工用的馬鈴薯進口檢疫當時本席建議說美國產的加工用馬鈴薯要新增海關的貨品耗列以避免外界無法分辨哪些是加工用的馬鈴薯哪些是實用的馬鈴薯 |
| transcript.whisperx[43].start |
4415.435 |
| transcript.whisperx[43].end |
4432.19 |
| transcript.whisperx[43].text |
當時農業部預計說七月後才會有美國加工用馬鈴薯的進口會向財政部來申請區分的貨號那本席提醒財政部跟農業部別忘了先前財委會承諾將美國加工用的馬鈴薯單獨列一個貨號 |
| transcript.whisperx[44].start |
4437.335 |
| transcript.whisperx[44].end |
4444.725 |
| transcript.whisperx[44].text |
以利財政部海關與農業部房檢署檢查以保障民眾食品的安全部長 |
| transcript.whisperx[45].start |
4448.496 |
| transcript.whisperx[45].end |
4470.754 |
| transcript.whisperx[45].text |
還有那個農業部這邊我跟委員報告對於進口不管是生鮮也好冷藏也好的馬鈴薯他都必須要經過防鹼署的檢疫以及食藥署的查驗這個是一定要做的那至於委員所當時所建議的就是要蒸裂先使用跟加工又做不同的耗來做分裂的話 |
| transcript.whisperx[46].start |
4471.977 |
| transcript.whisperx[46].end |
4487.871 |
| transcript.whisperx[46].text |
那這個部分的房檢署也已經正在作業當中好作業當中那未來如果貨號分類的話不管是加工用先使用或加工就可以做分類那目前來說馬鈴薯進口的檢疫都跟現行的規定一樣都會做不管是房檢署的檢 |
| transcript.whisperx[47].start |
4488.751 |
| transcript.whisperx[47].end |
4506.756 |
| transcript.whisperx[47].text |
檢疫以及食藥署的查驗都會做的如果有不符合規定的話就是退運或銷毀我希望就是要拘婚或耗目前都在作業當中7月開始喔你們不要拖拉喔因為這是食品食安的問題喔是 我們會很注意這個事情 是的 |
| transcript.whisperx[48].start |
4507.056 |
| transcript.whisperx[48].end |
4533.148 |
| transcript.whisperx[48].text |
好 我希望要積極啦那現在台灣已經進入超高齡社會而且新生兒數再次的創新低自114年起長照扣除額度已經由12萬提高到18萬但是許多長照家庭還是覺得政府照顧不足啦為什麼因為根據勞動部的調查外籍家庭看護工平均每個月最少要支付2.4萬一年下來28.8萬 |
| transcript.whisperx[49].start |
4536.549 |
| transcript.whisperx[49].end |
4560.971 |
| transcript.whisperx[49].text |
這還不包括醫藥會跟尿部等等耗材的費用那為了讓長照家庭有更多喘息的資源減輕身心失能者家庭的經濟負擔營造更好的長照生活品質本期是希望財政部衛福部跟勞動部考量長照家庭所需將整個長照的特別扣除額提高到28萬 |
| transcript.whisperx[50].start |
4562.537 |
| transcript.whisperx[50].end |
4567.24 |
| transcript.whisperx[50].text |
部長你有什麼看法他實際上就是支那麼多啊然後支那麼多你讓他扣那麼少這有道理嗎跟委員報告啊對於長照特別扣除啊從12萬調高到18萬而且已經在 |
| transcript.whisperx[51].start |
4578.777 |
| transcript.whisperx[51].end |
4593.128 |
| transcript.whisperx[51].text |
114年度開始實施了我想在委員會也是討論過的那另外呢除了長照特別扣除額以外假設這一位需要照顧的他其實還有包含身心障礙特別扣除額等等這些加起來其實是不只這個部分像身心障礙的話是21萬8千那超過70歲的話他的免稅額還可以加50%如果以明年來報的話這一個人就可以減15萬1千 |
| transcript.whisperx[52].start |
4606.818 |
| transcript.whisperx[52].end |
4621.323 |
| transcript.whisperx[52].text |
500塊所以總額加起來大概有超過55萬的一個可扣除的金額所以不能就單項來扣這各項扣除是可以去加總的而且政府有許多對於長照上的支出那你可以加總有的家庭可能他也不知道不了解 |
| transcript.whisperx[53].start |
4623.704 |
| transcript.whisperx[53].end |
4639.848 |
| transcript.whisperx[53].text |
他只有扣長照扣除了他有請一個人然後他只扣18萬其他他就沒有扣了不會他如果有身心障礙的文件還有70歲以上他不需要申請我們就再根據他的資料就可以直接去試用這樣的一個免稅額我是希望說能夠務實一點那個部長是 |
| transcript.whisperx[54].start |
4642.809 |
| transcript.whisperx[54].end |
4660.821 |
| transcript.whisperx[54].text |
撫養小孩真的很不容易養小孩要花多少錢會有不同的算法如果以離婚官司來計算殖民撫養會為例主要參考主計總署公布的各地區平均每人每月消費支出若以全國平均為例 |
| transcript.whisperx[55].start |
4661.641 |
| transcript.whisperx[55].end |
4667.367 |
| transcript.whisperx[55].text |
每年每月消費支出差不多26640元撫養一個小孩每年將近要花32萬從0到18歲撫養金總共要575萬元如果是住在台北市的話撫養到18歲要花754萬元所以說我認為 |
| transcript.whisperx[56].start |
4683.684 |
| transcript.whisperx[56].end |
4702.998 |
| transcript.whisperx[56].text |
有很多確實你那個讓他扣除的那個額度是不足的落差很大那這個財政部要苦民所苦因為這個撫養小孩真的要花很多錢那主計總住這個數據就是如此因為目前撫養未成年的子女每人 |
| transcript.whisperx[57].start |
4704.059 |
| transcript.whisperx[57].end |
4719.19 |
| transcript.whisperx[57].text |
只有這個九萬七千元的免稅額真的是不夠用以撫養費每年三十二萬來計算減去現行的九萬七千元免稅額再減去未來的兒少津貼每年六萬 |
| transcript.whisperx[58].start |
4720.691 |
| transcript.whisperx[58].end |
4738.956 |
| transcript.whisperx[58].text |
這個還差了16萬3千元的差額所以說本席希望說撫養一名未成年子女的免稅額至少要20萬起跳以提高民眾想婚想生的意願來是 跟委員報告所以這一次我們在院版裡面也提出來 |
| transcript.whisperx[59].start |
4740.396 |
| transcript.whisperx[59].end |
4741.537 |
| transcript.whisperx[59].text |
扶養未成年子女0-18歲的是可以提高免稅額50%所以就可以適用到151,500塊這個字那0-6歲的還有幼兒特別扣除額那裡有15萬那第二名孩子是22.5萬 |
| transcript.whisperx[60].start |
4756.583 |
| transcript.whisperx[60].end |
4773.032 |
| transcript.whisperx[60].text |
這是一個孩子的錢那其實您再看其實政府除了這個免稅額扣除額之外還有其他的諸多的一個補助譬如說托嬰的補助公托我們直接補助七千到九千那如果是準公托是補助一萬三到一萬五那自己帶的話每個孩子還可以五千到七千來補助幼兒園還有許多的平價的一個補助 |
| transcript.whisperx[61].start |
4780.816 |
| transcript.whisperx[61].end |
4797.307 |
| transcript.whisperx[61].text |
一個孩子是可以取得這些相關的補助我們裡面是用非常務實而且在職場的友善我們也持續在改善務實一點本席想問行政院這個行政院版的兒少成長津貼規劃情況媒體報導成長津貼將不涉排戶條款月齡五千六歲 |
| transcript.whisperx[62].start |
4803.491 |
| transcript.whisperx[62].end |
4820.798 |
| transcript.whisperx[62].text |
錢啊 全額現金花放 6到18歲才半數現金 半數存入帳戶那我請問衛福部的社家署周署長行政院版有沒有設計上司這個上司的領取資格的條件 有沒有 |
| transcript.whisperx[63].start |
4822.67 |
| transcript.whisperx[63].end |
4837.938 |
| transcript.whisperx[63].text |
報告委員目前領取的資格的設計是以領取人必須要這個兒少要有國籍及戶籍兩個條件都具備那一定的情況之下有一些狀況例如他可能是出國比較久的時間等等有一些例外的狀況我們都會把他排除掉好 |
| transcript.whisperx[64].start |
4839.377 |
| transcript.whisperx[64].end |
4862.013 |
| transcript.whisperx[64].text |
我再提醒一下像未成年人如果殺人、詐騙、吸毒、性侵、毒駕、撞死人讓這些人領取兒少成長津貼適當嗎至少在服刑期間取消他的津貼資格本席希望衛福部要多加考慮全民的觀感不要保護這些壞人 |
| transcript.whisperx[65].start |
4866.826 |
| transcript.whisperx[65].end |
4868.227 |
| transcript.whisperx[65].text |
之前我們通過了娛樂稅法的降稅的 |
| transcript.whisperx[66].start |
4891.138 |
| transcript.whisperx[66].end |
4910.799 |
| transcript.whisperx[66].text |
法案那現在開始實施了現在前面幾樣這個娛樂稅法取消那幾項啊到底有沒有回饋消費者這方面你有沒有進行了解我們是有發言請各地方政府必須要回饋那後續的回應那個署長知道嗎 |
| transcript.whisperx[67].start |
4912.455 |
| transcript.whisperx[67].end |
4941.354 |
| transcript.whisperx[67].text |
報告委員因為委員關切之後啊我們有新聞給地方政府還有包含相關的部會不是只有新聞你新聞給他辦一個公文那這麼簡單到底譬如說現在各個地方的辦了演唱會各個地方什麼表演到底這個票價有沒有降低你不能夠做實體的了解嗎我們會適時的請他們回報因為究竟還是需要一個統計的時間他有回報嗎目前還沒有都還沒有地方政府回報 |
| transcript.whisperx[68].start |
4942.915 |
| transcript.whisperx[68].end |
4950.739 |
| transcript.whisperx[68].text |
所以你這個就是等於是空白就是說發個公文有啦我有通知他們各個地方政府這個減稅的利益要歸消費者來 |
| transcript.whisperx[69].start |
4954.243 |
| transcript.whisperx[69].end |
4978.811 |
| transcript.whisperx[69].text |
來享受就發一個文然後說就沒有了這樣子不行啦是了解好不好拜託這個因為我們在這個地方減稅的目的除了要繁榮地方要讓地方能夠更更方便靈活之外另外一個重點就是要這個讓消費者得到回饋啊所以這部分拜託你繼續追好不好是好再來請教因為大法公會大法 |
| transcript.whisperx[70].start |
4979.851 |
| transcript.whisperx[70].end |
5002.723 |
| transcript.whisperx[70].text |
憲法法庭解釋這個遺證稅有一部分是違憲所以現在也是要提修正案這裡面一個最基本的精神就是誰拿到錢誰繳稅對不對以前你問你們人家擬製說被繼承人死亡前兩年之前所送出去的財產這個也要算回到遺產稅的 |
| transcript.whisperx[71].start |
5004.905 |
| transcript.whisperx[71].end |
5022.371 |
| transcript.whisperx[71].text |
總體的計算範圍然後又把遺產稅是以被繼承人的總額來計算所以導致有人可能根本就沒有拿到任何的遺產然後卻是大額的沒有去辦拋棄繼承結果他的稅務是在他的身上是因為這一點違憲嘛對不對 |
| transcript.whisperx[72].start |
5027.802 |
| transcript.whisperx[72].end |
5034.465 |
| transcript.whisperx[72].text |
所以我之前有跟你提過釜底抽薪就是誰拿到遺產稅誰繳稅誰拿到遺產誰繳稅如果是這樣的話就不是用遺產總額計算就是以繼承人繼承到的遺產作為單位來計算遺產稅的範圍過去因為 |
| transcript.whisperx[73].start |
5048.274 |
| transcript.whisperx[73].end |
5051.984 |
| transcript.whisperx[73].text |
你們為了積增的方便以被繼承人的遺產總額來統計然後這個在稅率的 |
| transcript.whisperx[74].start |
5057.677 |
| transcript.whisperx[74].end |
5086.407 |
| transcript.whisperx[74].text |
累計上面也對這個國家採取收稅的角度會比較有利那現在大法官的本意是在這個地方這樣子的改變有沒有可能可以真的改到變成誰拿到遺產誰繳稅在稅法上其他的稅幾乎都是這樣啊誰拿到錢然後誰繳稅啊那只有遺產稅過去的計算不是這樣那麼趁這一次的這一個修正可不可以連這個一併來修正啊 |
| transcript.whisperx[75].start |
5088.103 |
| transcript.whisperx[75].end |
5102.131 |
| transcript.whisperx[75].text |
因為我國的遺產稅是採取總遺產稅制也就是全部的遺產然後扣掉相關的免稅額以及扣除以後來按稅率來課那當大法官之後是因為有生前證語以及讓他這個又拋棄繼承以至於沒有辦法 |
| transcript.whisperx[76].start |
5105.968 |
| transcript.whisperx[76].end |
5118.05 |
| transcript.whisperx[76].text |
讓他這個部分去負擔相關的稅負所以做了這個有關判決那我們也這是修法那至於要用分遺產的方式來課稅或這種總遺產稅制我覺得這個部分是不是會涉及到私人之間他們在遺產分割時候的分配時間的長短會影響到整個稅制不只是計算而是你整個核課期間也都會受到很大影響因為這涉及到私權之間的一些他們之間的協議分配的問題 |
| transcript.whisperx[77].start |
5134.454 |
| transcript.whisperx[77].end |
5148.986 |
| transcript.whisperx[77].text |
我覺得你為了這一點點小小的理由而且這個是可以克服的結果你現在踩了這個不踩這個大法官這個憲法法庭的這個核心精神其實憲法法庭告訴你就是很清楚的一個精神誰拿到錢 |
| transcript.whisperx[78].start |
5150.987 |
| transcript.whisperx[78].end |
5168.496 |
| transcript.whisperx[78].text |
誰獲利誰繳稅那如果不能夠做到這一點的話制度改來改去將來都還會出現類似的漏洞又申請憲法法庭又被寫字為違憲又被判為違憲所以我是跟你說你說因為我是採總額制度 |
| transcript.whisperx[79].start |
5170.136 |
| transcript.whisperx[79].end |
5184.921 |
| transcript.whisperx[79].text |
總額 被繼承人的遺產的總額我如果繼承不到 那個總額對我沒有意義啊結果稅我要負擔 這樣沒有道理啊你看看你中華民國集團的稅有哪一樣稅是你沒有拿到錢 然後你要繳稅的幾乎都沒有耶 |
| transcript.whisperx[80].start |
5188.891 |
| transcript.whisperx[80].end |
5214.552 |
| transcript.whisperx[80].text |
所以這個我覺得真正的核心的精神是在這個地方我覺得你們真的可以好好的思考喔如果你要徹底的改變其他國家也有先進的國家例子啊你如果這個講法是對的話那日本人的遺產繼承為什麼他們是用繼承到多少財產然後才繳多少遺產稅呢日本也有遺產稅啊那日本也是跟我們一樣私有的民保的車也是所有財產權的保障啊 |
| transcript.whisperx[81].start |
5215.413 |
| transcript.whisperx[81].end |
5231.303 |
| transcript.whisperx[81].text |
那日本做得到為什麼我們台灣做不到你們是因為剋稅方便啦真的啦我沒有騙你啦我們就法論法你們是因為剋稅方便好好的思考好不好我覺得這個是憲法法庭的核心精神其實只有一句話誰拿到錢誰繳稅這個是你要想到這件事情這件事情而且這個是稅法上面的基本原理啊本來就是誰拿到錢誰繳稅嘛好不好思考看看啦好謝謝謝謝委員謝謝 |
| transcript.whisperx[82].start |
5247.666 |
| transcript.whisperx[82].end |
5248.687 |
| transcript.whisperx[82].text |
有請財政部的莊部長有請莊部長 |
| transcript.whisperx[83].start |
5276.96 |
| transcript.whisperx[83].end |
5289.649 |
| transcript.whisperx[83].text |
委員好部長早首先先問一下今天很多委員有提案扣除而提高可以減少稅負的負擔財政部的立場是怎麼樣 統統反對是不是 |
| transcript.whisperx[84].start |
5296.53 |
| transcript.whisperx[84].end |
5300.412 |
| transcript.whisperx[84].text |
基本上就是這樣子我想各位委員的提案減輕相關的租稅負擔尤其是育兒家庭那我想這個部分我們在院版即將會提出來也就是對於未成年子女我們會提出院版就是對於未成年子女的免稅額可以加50%也就是說0到18歲的孩子他的免稅額從 |
| transcript.whisperx[85].start |
5322.245 |
| transcript.whisperx[85].end |
5326.609 |
| transcript.whisperx[85].text |
如果一半一十五年度在明年報稅的適用時候會從十萬一千條高到十五萬一千五百萬什麼時候可以提出來我們應該會在最近這個會期一定會提最近什麼時候這個月嗎下個月嗎這個月應該可以提送這個月可以提出來這個月可以提出來我想這個目標就是只有一個就是熬壽的扣除額增加50%就這個是不是 |
| transcript.whisperx[86].start |
5349.429 |
| transcript.whisperx[86].end |
5349.449 |
| transcript.whisperx[86].text |
這個其實 |
| transcript.whisperx[87].start |
5372.054 |
| transcript.whisperx[87].end |
5400.313 |
| transcript.whisperx[87].text |
小的要照顧老的要照顧啊所以我的提案是老年人啊照因為現在現在今年按照今年現在趨勢你就要人口去年大概十萬出生十萬今年絕對不會超過十萬這個人力啊manpower其實是嚴重的短缺啦嚴重的短缺啊老的這一方面呢其實可以考慮然後我們看啊這個股市啊繼續的一直在 |
| transcript.whisperx[88].start |
5401.093 |
| transcript.whisperx[88].end |
5402.114 |
| transcript.whisperx[88].text |
表彰社會的M型化 惡化那麼薪資所得佔綜合所得超過七成 |
| transcript.whisperx[89].start |
5410.956 |
| transcript.whisperx[89].end |
5417.081 |
| transcript.whisperx[89].text |
我覺得 我認為薪資的特別扣除可以提高啦對不對 部長這個鼓勵現在是 現在是經台灣變成全民運動用錢賺錢那用人賺錢的這一部分我們鼓勵他不要把工作辭掉不要去什麼的一直在這個變成一個小白去那裡這個在股市裡面上下 對不對我們就鼓勵 |
| transcript.whisperx[90].start |
5441.321 |
| transcript.whisperx[90].end |
5457.471 |
| transcript.whisperx[90].text |
你要去投資股票也可以但是不要忘了勞動所得我們要鼓勵啦這些人用辛苦的體力去賺錢的要鼓勵啊所以他的口齒可以提高了你同意嗎 部長 |
| transcript.whisperx[91].start |
5461.474 |
| transcript.whisperx[91].end |
5472.781 |
| transcript.whisperx[91].text |
我想委員這個部分的建議當然就是說所得稅事實上在所有的稅收裡面佔的比例是比較高的大概有超過我們的五成五成以上但是是營所稅佔的比例更高中所稅是沒有那麼高中所稅大概兩成多 |
| transcript.whisperx[92].start |
5487.169 |
| transcript.whisperx[92].end |
5507.61 |
| transcript.whisperx[92].text |
梁振東裡面有七成是勞動所得是薪資所得所以這一部分除了呼應賴總統講的之外我覺得這一部分要認真思考薪資就是薪資的所得的特別扣除了請問現在多少錢 |
| transcript.whisperx[93].start |
5512.23 |
| transcript.whisperx[93].end |
5517.192 |
| transcript.whisperx[93].text |
特別扣除而是目前明年會提高到22萬7千就是115年度會是22萬7千可以再提高啦其實要把M型化你不覺得現在你有沒有感覺像社會的M型化越來越原宗 |
| transcript.whisperx[94].start |
5539.4 |
| transcript.whisperx[94].end |
5542.35 |
| transcript.whisperx[94].text |
這部分我們應該要按主計總書的統計來看 |
| transcript.whisperx[95].start |
5545.782 |
| transcript.whisperx[95].end |
5552.765 |
| transcript.whisperx[95].text |
你說怎麼樣沒有聽清楚部分是主計總處這邊在做相關的統計但是因為稅是你收的嘛對不對所以老實講你要認真思考的話就是那個用錢賺錢的這些人特別有錢的這些人可以思考像美國就有課啊美國加州當然後面有些以前跑掉了啦加州就課啦 |
| transcript.whisperx[96].start |
5571.974 |
| transcript.whisperx[96].end |
5576.495 |
| transcript.whisperx[96].text |
我就扣5%啊 戶人稅資產超過多少 上億美金的多少然後就給他扣一個這樣的一個戶人稅或者特銷稅其實可以考慮去把它提高啦有些買遊艇的 買什麼的這個高級的車 這個東西稅可以提高啦 |
| transcript.whisperx[97].start |
5594.574 |
| transcript.whisperx[97].end |
5604.209 |
| transcript.whisperx[97].text |
而且還是有特銷稅的什麼東西對啊我知道特銷稅我的意思是說那個那個rate可以上升啦因為mc1非常嚴重啊台灣現在來看的話就是大家一股腦的去股市裡面用錢賺錢 |
| transcript.whisperx[98].start |
5610.177 |
| transcript.whisperx[98].end |
5612.32 |
| transcript.whisperx[98].text |
他借錢他還認為他可以賺錢雖然這不是事實但是也就這樣子那要意思這樣子就是鼓勵你用勞動所得然後要想辦法讓那個有錢的人多課一點稅嘛 |
| transcript.whisperx[99].start |
5628.268 |
| transcript.whisperx[99].end |
5628.548 |
| transcript.whisperx[99].text |
特銷稅要不要去檢討一下 |
| transcript.whisperx[100].start |
5644.063 |
| transcript.whisperx[100].end |
5669.841 |
| transcript.whisperx[100].text |
可不可以再分類的提高 可不可以要考慮要扣付人稅 可不可以什麼時候研究可以出來我想這個部分我們看看三個月可以嗎研究一下啦 因為這個社會已經失控了我覺得已經失控你是很重要的把關的人啦財政部稅制可以抑制 |
| transcript.whisperx[101].start |
5671.182 |
| transcript.whisperx[101].end |
5688.951 |
| transcript.whisperx[101].text |
M型化的惡化啦 我覺得非常重要你的承認很大啦 我們來看齁在這個 你的兒少的成長津貼你剛剛講的是免稅額啦 其實有成長津貼說3800億 其實不是3800億啦因為舊的已經有1700多億 它增加2000億結果增加這個就用作業要點 是不是啊 |
| transcript.whisperx[102].start |
5701.796 |
| transcript.whisperx[102].end |
5709.764 |
| transcript.whisperx[102].text |
不用修法 這樣以後啊 你是立法院你問我 立法院可以關門喔立法院可以關門喔 不要經過修法兩千億欸 就直接一直 行政命令就直接這樣子撥出去喔兩千塊可以 兩千萬可以 兩千億欸就這樣子喔 |
| transcript.whisperx[103].start |
5725.776 |
| transcript.whisperx[103].end |
5747.568 |
| transcript.whisperx[103].text |
各位報告 這個所有成長津貼所需要的費用一定會循標準的預算程序來過經過立法院的審查之後然後才會來 經過預算審查之後我們才會循這個依照相關作業要點的預算審查 你這個要修法啦不能用作業要點 我跟你講清楚喔你們現在如果這樣編進來作業要點就改作業要點我們把他拉下來 因為 |
| transcript.whisperx[104].start |
5751.23 |
| transcript.whisperx[104].end |
5760.373 |
| transcript.whisperx[104].text |
行政命令要經過立法院啦被被查而已我們改為審查我就跟你講行政權這樣子蠻橫的擴權立法院沒有辦法接受這麼多的錢兩千億耶賴總統講的三千八百億裡面增加的就是兩千億 |
| transcript.whisperx[105].start |
5769.717 |
| transcript.whisperx[105].end |
5794.179 |
| transcript.whisperx[105].text |
這個增加這2000例 結果便宜行事 或者這樣偏離行事都可以只是用行政命令 立法院不接受的啦我就先講清楚 這個作為要點你們一定來到這裡備查 我們會改的審查來 我們再看喔 下個題目那個 那個 現在來講五月底已經報稅完畢了嘛部長啊 |
| transcript.whisperx[106].start |
5795.273 |
| transcript.whisperx[106].end |
5797.334 |
| transcript.whisperx[106].text |
網路報稅大於九成手機報稅佔網路的45%可是為什麼現場零貴沒有減少稅務基層人員沒有減少稅務基層人員少17% |
| transcript.whisperx[107].start |
5815.566 |
| transcript.whisperx[107].end |
5830.232 |
| transcript.whisperx[107].text |
少17萬 大家忙了命有人跟我反應喔 部長你聽好喔你的手機爆碎 照理講一個人在家裡面 手機爆碎他不是欸 他是到現場去臨櫃你們為了要創業績 所以叫他蓋回手機爆碎變這樣子啦有人跟我反應啦 |
| transcript.whisperx[108].start |
5838.653 |
| transcript.whisperx[108].end |
5851.201 |
| transcript.whisperx[108].text |
有些民眾到現場去我們的同仁會指導他就是指導他用手機來報稅這一次以後其實他一次以後他以後就會了因為有些他慢慢需要去了解這個東西我覺得不要去這樣子就抹煞到手機報稅的一個便利性那其實有很多民眾是在加報稅的 |
| transcript.whisperx[109].start |
5865.29 |
| transcript.whisperx[109].end |
5869.493 |
| transcript.whisperx[109].text |
這不叫報稅 而是我們稅務同仁去指導他他到現場去就零貴了你還現場去搜集笑死人啦不是 我覺得這個是我們讓他去習慣是用的你現在因為 |
| transcript.whisperx[110].start |
5885.885 |
| transcript.whisperx[110].end |
5892.837 |
| transcript.whisperx[110].text |
年改的問題啊 大家不願意考基層公務人員你們稅務基層那邊少十幾趴 你怎麼辦呢 你怎麼辦呢我想這個部分第一個我們也希望同仁們能夠就是說 |
| transcript.whisperx[111].start |
5899.298 |
| transcript.whisperx[111].end |
5916.705 |
| transcript.whisperx[111].text |
大家去體會同仁的辛苦那我們也要鼓勵同仁啦那看看委員這邊能不能給予更高的支持等等我們的支持啊你要提出來啊你要提出來怎麼做啊比如說你可以用我們基層的加薪加津貼公務員其實非常辛苦不管是我們的稅務基層同仁或在部內的同仁都很辛苦的我覺得是這樣子稅務基層能不能給他加津貼啦 |
| transcript.whisperx[112].start |
5928.974 |
| transcript.whisperx[112].end |
5933.08 |
| transcript.whisperx[112].text |
這個當然是人種必須要整體去做考量最後一個問題了 最後一個小問題了香港人對房地產已經管制了他這個不再加碼 |
| transcript.whisperx[113].start |
5941.39 |
| transcript.whisperx[113].end |
5957.105 |
| transcript.whisperx[113].text |
我們看到七大獨位區五月份個人房地合一只有桃園市 台中市 台南市是減少 其他都增加你覺得我們房地產是不是會穩的你從這裡面看 |
| transcript.whisperx[114].start |
5959.969 |
| transcript.whisperx[114].end |
5987.763 |
| transcript.whisperx[114].text |
就我們所了解整個房地產來說目前交易量是稍微往下降但是價大概在盤整那房地合一稅這個部分涉及到第一個就是說買賣的價差之間有多大差距另外還有一個持有時間持有時間短那它的稅率就高所以這個有各個因素在裡面是對你就回答我是不是你認為回文了還是有待觀察我覺得還是可以再做觀察的好 |
| transcript.whisperx[115].start |
5990.321 |
| transcript.whisperx[115].end |
5992.162 |
| transcript.whisperx[115].text |
我想今天討論這個所得稅法扣除額的這個部分 |
| transcript.whisperx[116].start |
6017.867 |
| transcript.whisperx[116].end |
6041.073 |
| transcript.whisperx[116].text |
那本席其實根結點是在於整體制度面的部分的合理性那過往長期以來大家一直在爭取的在一個共同共享這個扣除額的這個部分的當中呢我們有放行健保那就健保而言除了健保之外我們在免稅額的部分呢我們早早就放行農民儲金以及勞退自體的部分 |
| transcript.whisperx[117].start |
6041.713 |
| transcript.whisperx[117].end |
6065.386 |
| transcript.whisperx[117].text |
也就是說不論你是從免稅或扣除的部分無非都要減少納稅人的負擔無非也讓我們普羅大眾有所感普羅大眾有所感的部分就是台灣在建構所謂社會安全網的過程當中除了第一層是屬於社會救助它的資金來自於稅金之外第二層 第三層是第四層這基本上都是自己繳納的保費 |
| transcript.whisperx[118].start |
6067.25 |
| transcript.whisperx[118].end |
6085.059 |
| transcript.whisperx[118].text |
那為何呢會有這一個不同的制度的一個切換沒有辦法整合在一起的一個問題第一個本席要跟您說的是說我們過往已經把健保已經拿掉了但是為什麼我們的這個勞保 |
| transcript.whisperx[119].start |
6086.844 |
| transcript.whisperx[119].end |
6108.594 |
| transcript.whisperx[119].text |
國保 軍公教保險都沒有辦法把它拉出來這第一個 這邊沒有放行第二個 本席的提案呢就希望把這個日後把健保 勞保 國保 軍公教保的這個保費全部拉出來做一個特別扣除了這樣子一般民眾才會有夠感就制度上的比較來說啊 |
| transcript.whisperx[120].start |
6109.835 |
| transcript.whisperx[120].end |
6128.669 |
| transcript.whisperx[120].text |
那個勞保的部分啊你如果用最高金額要繳納的金額大概是1145元勞退的部分 自體的部分約莫是9000元健保的部分是4855元但財政部現有的制度當中勞退的部分 |
| transcript.whisperx[121].start |
6129.81 |
| transcript.whisperx[121].end |
6155.439 |
| transcript.whisperx[121].text |
列在免稅額 健保的部分可以鬆綁溢出的部分來算這個扣除額可是呢 勞保的部分卻不行就是很奇怪啦同樣是社會安全體制之下的一個個人負擔可是這個可以 那個不可以部長 就你們的答詢當中請各位委員支持行政院提案版本 |
| transcript.whisperx[122].start |
6156.325 |
| transcript.whisperx[122].end |
6182.444 |
| transcript.whisperx[122].text |
你根本沒有正面回答嘛怪不得媒體說呢你給這些提案的委員軟釘子這軟釘子我看你不是很軟耶部長你總是要有個態度吧就制度面你們回答一下那個立法院制度面的部分你要跟我們進行一些對話嘛一來沒有到底哪些是不合理哪些不公平你們要講清楚這是第一 |
| transcript.whisperx[123].start |
6183.496 |
| transcript.whisperx[123].end |
6183.656 |
| transcript.whisperx[123].text |
跟委員報告 |
| transcript.whisperx[124].start |
6206.749 |
| transcript.whisperx[124].end |
6224.937 |
| transcript.whisperx[124].text |
這幾項大概在性質上會有一些不同我們想說健保的部分就是國民健保的部分當然我們繳了健保費可以從所得中扣除掉那不記錄所得的部分因為健保在支付上的時候是直接支付給醫療院所並沒有支付給生病去就醫的人這是第一個不同的 |
| transcript.whisperx[125].start |
6225.377 |
| transcript.whisperx[125].end |
6246.417 |
| transcript.whisperx[125].text |
那第二個部分有關退休的部分有關勞退等等各退休的部分可以從薪資所得中不記錄的從所得中沒有記錄的話主要是因為在退休的時候他一筆領了一個退休金但是我們會有退職所得另外在課稅的在課稅所以他在扣繳提繳的時候並沒有另外就沒有所謂記錄所得裡面這是第一個就有不同的 |
| transcript.whisperx[126].start |
6246.917 |
| transcript.whisperx[126].end |
6256.039 |
| transcript.whisperx[126].text |
那另外所謂公保、勞保等等各種保險它是屬於保險性質的那保險性質的話在我們裡面是有所謂的列舉扣除那有一個限額這個部分還有包含其他人身保險在裡面那是有扣除那在做保險給付的時候如果發生這個相關的情勢有保險給付的時候這個部分並沒有在扣繳所得所以這是屬於免稅的所以這基本上這三種是有不同的因此在制度面上 |
| transcript.whisperx[127].start |
6274.423 |
| transcript.whisperx[127].end |
6302.904 |
| transcript.whisperx[127].text |
他的設計就是這樣子所以要跟委員在這邊做說明對 你如果說在制度上你有所不同的見解你也要羅列在文字當中但是就整體的社會安全網路當中基本上它是相同的這是相同的你連商保都可以納入了你為什麼那個社會保險是不行二來 你的兩方面的手法不論是免稅額的部分或者是扣除額的部分這殊途同歸啊都是減少負擔而已啊 部長不是嗎 |
| transcript.whisperx[128].start |
6304.181 |
| transcript.whisperx[128].end |
6319.297 |
| transcript.whisperx[128].text |
然後最終的部分你如果真的有這個碎殺損的問題你們也提出來做個評估嘛可不可以就你這個理由的補充就這個碎殺損的補充我請你那個會把這個理由補充給本席 |
| transcript.whisperx[129].start |
6320.177 |
| transcript.whisperx[129].end |
6337.223 |
| transcript.whisperx[129].text |
兩週內這是第一個第二個的部分現在大家在因應期盼的部分就是我們提出一個少子化的一個措施不論18歲以下的這個部分或等等我算過依照財政部目前的推空少子化今年的免稅額是10萬1000元如果提高50%的話大概15萬1500對不對 |
| transcript.whisperx[130].start |
6342.625 |
| transcript.whisperx[130].end |
6364.672 |
| transcript.whisperx[130].text |
今年度嘛對不對是15萬這個比照上是比照老人的部分你家裡頭如果老人的話你也是加50%嘛70歲以上基本上概念是相同的是的沒錯概念70歲老人以上是相同那現在呢大家要問的是願板什麼時候進來什麼時候實施這是第一點是第二個呢你婚育宅的部分呢最低可以降到0 |
| transcript.whisperx[131].start |
6365.751 |
| transcript.whisperx[131].end |
6388.32 |
| transcript.whisperx[131].text |
最低可以降到0也就是有Range的差別嘛那到底升幾個才會降到0妳要講一下嘛妳不是要鼓勵生育嗎是是是這都是問題嘛是好 跟委員報告喔對於這個免稅額的未成年的加50%的部分我們已經提送行政院行政院很快就會送大院那我們希望這個會期能夠過那我們同時在裡面也希望在 |
| transcript.whisperx[132].start |
6389.361 |
| transcript.whisperx[132].end |
6412.262 |
| transcript.whisperx[132].text |
115年1月1號開始實施換言之明年在報所得稅的時候這個部分就已經可以適用了就可以適用那至於您剛剛提到的就是說婚育宅的部分最低降到0這個就是地價稅跟房屋稅那這部分我們也已經把房屋稅條例跟土地稅修正案送到行政院那也很快會送大院那這個部分 |
| transcript.whisperx[133].start |
6414.043 |
| transcript.whisperx[133].end |
6439.806 |
| transcript.whisperx[133].text |
這個部分因為涉及到地方自治條例因為它屬於地方稅所以各地方政府必須修它的自治條例那我們認為這個部分應該可以降到0為什麼 因為原來我們希望是它只有一間房子做自住用那我們應該減輕他們在居住上的稅負負擔所以我們希望各地方政府也都能夠對婚姻宅的部分能夠讓婚姻宅的部分即便它自住的部分也可以比照辦理就是了 |
| transcript.whisperx[134].start |
6440.686 |
| transcript.whisperx[134].end |
6451.753 |
| transcript.whisperx[134].text |
不會有制度上的落差這樣關鍵來了地方政府這兩個是地方稅到時候你減免之後中央他會不會要求你中央補貼地方稅損那你同不同意 |
| transcript.whisperx[135].start |
6452.996 |
| transcript.whisperx[135].end |
6479.779 |
| transcript.whisperx[135].text |
其實我們大概算過因為他是以單一自住他就只有一間房子他只有一間在全國他只有一間房子做自住用我們給予減到零他原來是只有一趴房屋稅是一趴本來就是一趴本來就很低了那我相信地方政府尤其在財化法修正後財政已經這麼樣的充裕整體來說他的稅收整個各縣市加起來都只有最多也只有70億而已那所以我們認為地方政府也應該鼓勵婚育跟青年 |
| transcript.whisperx[136].start |
6480.739 |
| transcript.whisperx[136].end |
6507.241 |
| transcript.whisperx[136].text |
應該共同承擔對不對所以不會補稅殺損的問題我們一起來努力財政能力也不錯了嘛好那最後我問你一個這個外交上的相關的問題這一點我本席就一直存疑甚至是好奇到底我們台這個最近有一些宏都拉斯幫我們斷交之後欠了4.2億美元高達130幾億外交部都這麼說台灣的銀行業者跟宏都拉斯依照商業貸款放款好第一個來啦 |
| transcript.whisperx[137].start |
6508.041 |
| transcript.whisperx[137].end |
6527.853 |
| transcript.whisperx[137].text |
其實這個商業貸款的部分基本上都是屬於政策性的放款那特別是屬於公社的部分或者是公共福利的部分社宅啦 電廠啦 醫院啦 學校這一般的銀行不會想要貸照理推估應該都是關股那關股的部分呢到底這八大關股的部分有沒有去承受這些業務 |
| transcript.whisperx[138].start |
6530.61 |
| transcript.whisperx[138].end |
6550.667 |
| transcript.whisperx[138].text |
目前各銀行辦這一些不管是有幫或非有幫國家這些經濟合作相關的融資案都屬於國際性的商業貸款商業貸款是一種合約的形式的但政策上的一個放款才是事實嘛那現在斷交了之後這些放款怎麼辦本席的重點是這個 |
| transcript.whisperx[139].start |
6551.308 |
| transcript.whisperx[139].end |
6569.847 |
| transcript.whisperx[139].text |
那債權的保全措施依然是要去做的債權的保全問題是你判贏了你依然不一定要得到啊我們輸入銀行那兩個國家在美國官司判贏啊結果能不能要得到本席就要問這個問題啊到底宏都拉斯欠台灣的銀行欠鞏虎銀行到底欠了多少嘛 |
| transcript.whisperx[140].start |
6570.929 |
| transcript.whisperx[140].end |
6581.634 |
| transcript.whisperx[140].text |
這個我想是涉及到銀行內部營運的拜託部長你講這個就不對了嘛你是公股銀行的主管單位你竟然沒有掌控你竟然用這個來搪塞本席 |
| transcript.whisperx[141].start |
6584.447 |
| transcript.whisperx[141].end |
6609.373 |
| transcript.whisperx[141].text |
那你要講清楚啊到底多少這是牽扯到國家的資源欸對 當然我們是知道但是問題是我不可能不適合你要調查清楚 我要求你要調查清楚而且不是洪都拉斯過去我們有9家10家國家當中有9個欠債未還的一併清查公股的部分到底欠了多少怎麼還 什麼時候還 |
| transcript.whisperx[142].start |
6612.703 |
| transcript.whisperx[142].end |
6639.686 |
| transcript.whisperx[142].text |
這要講清楚嘛如果不能還的部分要算誰的要算國家的還是算公股的你如果說輸入銀行台銀土銀我就算了左手換右手因為那都是國家的可是就一般的公股裡頭有牽扯到民股的股東的權益問題牽扯到員工的權益問題這個屬於政策負擔到底要算國家的還是算公股的三個面向一併整理給本席兩周見報告可以嗎 |
| transcript.whisperx[143].start |
6640.947 |
| transcript.whisperx[143].end |
6645.972 |
| transcript.whisperx[143].text |
好 謝謝部長謝謝委員 謝謝謝謝郭國文委員接著我們請閻寬恆委員好 謝謝主席各位列席官員大家好主席有請財政部莊部長請莊部長 |
| transcript.whisperx[144].start |
6664.696 |
| transcript.whisperx[144].end |
6693.089 |
| transcript.whisperx[144].text |
委員好部長好部長首先我想跟你探討所得稅法第17條這個條文修正案那針對特別扣除額的部分那許多委員都有提出修法包括這個納稅人進修健康檢查買宿還有幼兒學前的特別扣除額去做討論那我的提案是希望能夠將幼兒學前的特別扣除額從原先的第一名子女每年扣除15萬元增加到18萬元 |
| transcript.whisperx[145].start |
6694.269 |
| transcript.whisperx[145].end |
6715.546 |
| transcript.whisperx[145].text |
那第二名及以上子女每年扣除22.5萬元增加到25.5萬那從今年開始試用那請教部長這邊你支持這樣的一個修正第二個我們台灣現在已經邁入這個超高雲社會而我們的出生率是全球墊底面臨 |
| transcript.whisperx[146].start |
6716.647 |
| transcript.whisperx[146].end |
6732.043 |
| transcript.whisperx[146].text |
高齡化還有少子女化的這種雙重的夾擊這個可以說是國安危機以少子化來看台灣出生人數及出生率2025年是雪崩式的下跌新生兒僅剩下10.7萬人創歷史新低 連續10年的下滑 |
| transcript.whisperx[147].start |
6737.949 |
| transcript.whisperx[147].end |
6763.348 |
| transcript.whisperx[147].text |
財政部雖然不是人口政策的一個主管機關但是國家的稅基建立在人口之上沒有下一代未來的營業稅 中手稅要從哪裡來我提的這3萬元的征服對於一個育兒家庭來說那是實實在在的奶粉錢 教育費是政府感同身受的表態所以部長 |
| transcript.whisperx[148].start |
6764.315 |
| transcript.whisperx[148].end |
6784.746 |
| transcript.whisperx[148].text |
那個內政部發津貼那衛福部推准公共化財政部能做的就是提高特別扣除額那實質的來減輕育兒負擔所以萬物起漲的年代我想15萬元的扣除額在幾年前跟現在來對比是完全不同那我提案的部分調升18萬到25.5萬元其實只是 |
| transcript.whisperx[149].start |
6789.869 |
| transcript.whisperx[149].end |
6805.789 |
| transcript.whisperx[149].text |
對沖掉某一部分的漲幅讓家長實質上的負擔稍微減少一點所以財政部是不是可以研擬一套建立一套機制根據CPI自動調整這些攸關民生的特別扣除額部長可不可以做回答這兩項 |
| transcript.whisperx[150].start |
6806.789 |
| transcript.whisperx[150].end |
6809.232 |
| transcript.whisperx[150].text |
謝謝委員我想減輕育兒家庭的一個負擔是我們共同的一個目標那委員這邊提案是提高所謂的幼兒學錢特別扣除那我這邊也跟委員報告那這次我們是主動提出來對0到18歲的未成年子女呢 |
| transcript.whisperx[151].start |
6824.171 |
| transcript.whisperx[151].end |
6838.548 |
| transcript.whisperx[151].text |
他的免稅额是可以加50%也就是说从十万一千提高到十五万一千五百块那如果加上零到六岁加上他的幼儿学前特别扣除额的话第一胎其实他可以减掉三十 |
| transcript.whisperx[152].start |
6839.309 |
| transcript.whisperx[152].end |
6840.089 |
| transcript.whisperx[152].text |
那另外超過6歲到18歲的我們對他的免稅同樣也提高到151,500塊 |
| transcript.whisperx[153].start |
6861.155 |
| transcript.whisperx[153].end |
6875.161 |
| transcript.whisperx[153].text |
那這個免稅也會隨著物價指數調整來做調整的所以我想我們的目標一致那在這個部分呢院板將來提出來的時候可檢的一個幅度會幅度以及範圍都會更大我想也請委員支持院板 |
| transcript.whisperx[154].start |
6876.664 |
| transcript.whisperx[154].end |
6891.224 |
| transcript.whisperx[154].text |
好的 部長那我再來請教根據外界揭露的這個新青岸2.0的草案內容未來要增設排富的機制那你訂貸款人您說上限是200萬那設立房屋 |
| transcript.whisperx[155].start |
6892.685 |
| transcript.whisperx[155].end |
6918.914 |
| transcript.whisperx[155].text |
這個總價的天花板例如可能台北市是3500萬那我們肯定說要把有限的資源留給真正有居住需求的一個首購組但是因為台灣各縣市房價的差距極大那雙薪家庭跟單身族群他們的收入這個認定方式如果沒有一個很審慎的一個設計那可能會引申出新的不公平然後請教部長 |
| transcript.whisperx[156].start |
6919.494 |
| transcript.whisperx[156].end |
6924.863 |
| transcript.whisperx[156].text |
一個比較基本的問題新青安目前的貸款最高就是加上這個 |
| transcript.whisperx[157].start |
6927.202 |
| transcript.whisperx[157].end |
6950.44 |
| transcript.whisperx[157].text |
就兩個 一個就最高是1500萬那代表政府認為說這樣的一個貸款規模具有一定的可負擔性但是另一方面這個新疆2.0又規劃將申請人的年收入上限設在200萬以下那如果從銀行受信的角度來看那年收入不到200萬的人那要申請1500萬的貸款 |
| transcript.whisperx[158].start |
6953.423 |
| transcript.whisperx[158].end |
6963.435 |
| transcript.whisperx[158].text |
換句話說這政策一方面說要提供提高1500萬的貸款額度那另一方面要設定他的最高收入那兩者之間是否存在這個矛盾有沒有試算過部長 |
| transcript.whisperx[159].start |
6966.533 |
| transcript.whisperx[159].end |
6972.075 |
| transcript.whisperx[159].text |
跟委員報告新青安會到今年7月31號是第一階段完成那在這個執行過程當中現在目前來說貸款額度最高是1000萬那最高是八成 |
| transcript.whisperx[160].start |
6983.42 |
| transcript.whisperx[160].end |
6995.947 |
| transcript.whisperx[160].text |
那這個過程當中也有一些民眾提出相當多的各界提出相當多的意見因此我們在規劃下一個階段的方案的時候會聽取各方的意見那也就在第一階段執行過程當中我們認為需要可以在檢討跟修正的部分會在第二階段的方案裡面納進去那現階段呢各界對於這個後續怎麼樣去執行的一個方案怎麼出來都有相關的意見我們也都會納為參考然後 |
| transcript.whisperx[161].start |
7010.755 |
| transcript.whisperx[161].end |
7026.555 |
| transcript.whisperx[161].text |
最後我們會在六月底應該是在六月底能夠提出來一個新的完整的方案那委員您剛剛所提到這個部分未來也會我們在演繹的過程當中都會納入參考部長謝謝那第二就是我們那個新版方案裡面的婚禮仔 |
| transcript.whisperx[162].start |
7027.536 |
| transcript.whisperx[162].end |
7041.373 |
| transcript.whisperx[162].text |
婚姻宅的部分就是說把貸款的上限從一千五拉高到一千拉到一千五那要支持年輕人成家育兒的政策是值得肯定但是房貸的期限最長四十年但是如果說我要請教 |
| transcript.whisperx[163].start |
7044.136 |
| transcript.whisperx[163].end |
7058.431 |
| transcript.whisperx[163].text |
這個家庭結構如果在這個貸款的時間它發生了一個結構的變化譬如說聖代人因為已婚身份獲得了這個1500的貸款已婚 育兒這樣子的身份但是卻在貸款期間面臨到離婚的狀況 |
| transcript.whisperx[164].start |
7059.912 |
| transcript.whisperx[164].end |
7076.837 |
| transcript.whisperx[164].text |
那因為目前草案我們沒有看到明確的退場機制還有一個身份轉換的機制所以我請有三個問題第一個就是說如果生代婚育宅之後發生了離婚那已經波待的這1500萬銀行是不是會將條件又降回到 |
| transcript.whisperx[165].start |
7078.418 |
| transcript.whisperx[165].end |
7092.854 |
| transcript.whisperx[165].text |
1000萬的新清安然後多出來的500萬要怎麼樣去調整他的利率第二個就是說如果離婚後由其中一方其中一方取得房屋的產權並且負擔這個未成年子女的撫養 |
| transcript.whisperx[166].start |
7094.336 |
| transcript.whisperx[166].end |
7110.944 |
| transcript.whisperx[166].text |
那這樣子的話是不是該名的單親家長仍然符合育兒的條件那也得以無縫的接軌延續這1500的一個貸款的一個額度跟這個利息的補貼那第三個就是說如果出現了所謂的假結婚 |
| transcript.whisperx[167].start |
7111.744 |
| transcript.whisperx[167].end |
7137.51 |
| transcript.whisperx[167].text |
的方式用這種方法然後來套取這個1500的貸款那財政部跟公股銀行是不是有擬定這種房幣的機制這個部分然後後續的身份查核如果發現有這種所謂的惡意套利那有什麼相關的法則還有違約的一個機制這部分是可以請可能現在沒有辦法我做完整回答那提供資料給我的辦公室好嗎 |
| transcript.whisperx[168].start |
7138.471 |
| transcript.whisperx[168].end |
7156.322 |
| transcript.whisperx[168].text |
謝謝委員謝謝委員提供各種社會的白太陽有白白種那未來和契約上怎麼樣約定然後達到親安的目的就是協助沒有自由住宅的朋友們購買這個自用住宅我覺得這是最主要的一個目的是的是的是好的部長謝謝謝謝謝謝委員謝謝謝謝閻寬恆委員喔接著我們請劉書斌委員 |
| transcript.whisperx[169].start |
7179.707 |
| transcript.whisperx[169].end |
7183.252 |
| transcript.whisperx[169].text |
好 謝謝主席有請財政部莊部長有請莊部長委員好 |
| transcript.whisperx[170].start |
7192.825 |
| transcript.whisperx[170].end |
7199.832 |
| transcript.whisperx[170].text |
部長好今天最主要是針對所得稅法的修訂台灣民眾黨因為時代跟環境的變遷提出了三項修法的主張來照顧全國的民眾想要就教你們幾個問題第一個部分是關於 |
| transcript.whisperx[171].start |
7214.004 |
| transcript.whisperx[171].end |
7224.047 |
| transcript.whisperx[171].text |
保險費的費用扣除而上限因為30年來都沒有修訂那越來越多人基於生涯和醫療保險負擔減少的需要他會買了商業的壽險還有長照險或者是醫療險等的甚至把保險當作是一個理財工具那我們也看到說在 |
| transcript.whisperx[172].start |
7238.911 |
| transcript.whisperx[172].end |
7241.812 |
| transcript.whisperx[172].text |
在一個保險事業發展中心的統計當中顯示30年來的平均人受險的支出漲幅高達500%針對這個部分是不是可以考慮到說多年未逃也是因為分散風險的需求把現在的24000提高到60000 |
| transcript.whisperx[173].start |
7258.043 |
| transcript.whisperx[173].end |
7265.118 |
| transcript.whisperx[173].text |
當然這是一個部分啦等一下還有包括其他的部分再講但是先就這部分呼應到一般的民眾他如果在中產階級他有這樣的一個需求的話那財政部的看法是怎麼樣 |
| transcript.whisperx[174].start |
7270.697 |
| transcript.whisperx[174].end |
7292.965 |
| transcript.whisperx[174].text |
委員報告目前對於有關保險費第一個健保的部分已經沒有在納入所得裡面去已經直接扣掉了那其他的人身保險的部分那每年是最高限是兩萬四千塊那跟委員報告這個部分有一個限額但是在領取保險費的時候依照所得稅法是免課所得稅的所以在領取的時候基本上就不需要再課稅了 |
| transcript.whisperx[175].start |
7294.085 |
| transcript.whisperx[175].end |
7314.314 |
| transcript.whisperx[175].text |
您說的是保險費保險費在領取的時候受益人這個部分他被保險領取的時候那個保險費就不再課了可是你說的保險費是後面需求但是我們現在是針對所得稅扣的部分所以這兩者之間必須要有所平衡那在前面的時候已經是24000塊的一個扣除額 |
| transcript.whisperx[176].start |
7317.875 |
| transcript.whisperx[176].end |
7339.775 |
| transcript.whisperx[176].text |
對 但是現在狀況是在於說有很多人包括的是受險的部分就已經大概三萬多了一年就繳到這個三萬多那這個部分呢尤其是如果你要必須把這樣的資料風險因為我們現在的社會的法定的這樣的保險並沒有辦法去保障到所有的人的需求那這部分如果是能夠要鼓勵要分散這樣的風險的話應該是讓受險的部分包括說其他的 |
| transcript.whisperx[177].start |
7344.339 |
| transcript.whisperx[177].end |
7364.969 |
| transcript.whisperx[177].text |
長照顯等等也可以放入LG而且也可以挹注到說雖然你也許會在這個所得稅少的部分但是因為產顯的部分或售顯的部分或是保險業因為有增加了這樣子的一個多增加商業保險的支出所以他們產業也會發展是不是 您的 財政部您的意見就只能說是不考慮增加嗎不考慮提高那個扣除的部分嗎 |
| transcript.whisperx[178].start |
7369.281 |
| transcript.whisperx[178].end |
7389.975 |
| transcript.whisperx[178].text |
提高它的一個部分這個部分在課稅的部分大家都希望都可以這邊盡量提高免稅額扣除額但是我們必須要做整體面的一個考量保險費在領取的時候已經是免納稅的時候已經是免納稅完全免稅我想這個部分我們必須要做平衡性的考量 |
| transcript.whisperx[179].start |
7391.434 |
| transcript.whisperx[179].end |
7419.511 |
| transcript.whisperx[179].text |
好我想那您這樣的部分是不是因為我知道財政紀律啦還包括社會公平性是蠻重要的包括是不是如果有人是把所謂的投資型的保障也放進去這當然是不符合公平正義的那我是不是可以請財政部長這邊針對怎麼樣的如果說提高到六萬塊錢的時候到底會有什麼樣的財政的影響性還包括他因為保險業的增加收入產業發展增加而且連他的稅收就增加的時候能夠做一個評估給本席嗎 |
| transcript.whisperx[180].start |
7421.562 |
| transcript.whisperx[180].end |
7423.084 |
| transcript.whisperx[180].text |
是不是提供書面報告給委員 |
| transcript.whisperx[181].start |
7426.209 |
| transcript.whisperx[181].end |
7435.015 |
| transcript.whisperx[181].text |
那第二個部分我們看到的是在於關於健檢的扣除額這部分我們現在看到是並沒有健檢的這樣子一個扣除額在項目當中但是面對說到高階的這樣的健檢的動則大概兩萬元以上那我們這部分呢尤其是這個包括像正子的斷層 哨影還有說心臟冠狀動脈還有甚至說所謂的在麻醉有 |
| transcript.whisperx[182].start |
7455.328 |
| transcript.whisperx[182].end |
7469.38 |
| transcript.whisperx[182].text |
但你做的這個要做這個健檢的時候呢包括是把腸胃鏡的這樣的一個胃鏡的一個麻醉等等的他都是需要的是另外自費的部分那是不是可以考慮到說考慮到說以最高每年1.5萬元的這個當作增列這樣的健檢的扣除來加入到我們所得稅的修法當中那財政部的意見是怎麼樣呢 |
| transcript.whisperx[183].start |
7480.526 |
| transcript.whisperx[183].end |
7490.539 |
| transcript.whisperx[183].text |
當然我們認為就是說健康檢查可以及早發現及早治療那所以呢如果健康檢查發現有需要治療的部分那可以連結我們現有的醫療費用是可以獵取扣除 |
| transcript.whisperx[184].start |
7496.406 |
| transcript.whisperx[184].end |
7521.244 |
| transcript.whisperx[184].text |
而且是沒有上限的所以這個部分已經有一些連結性的部分連結到醫療保險區醫療費用的支出那是醫療費用的支出那如果健康檢查以後發現有需要進一步治療的話就連結那這個健檢的費用是一併列入醫療費用來報列所以這部分您就說已經考慮到在這個醫療可是這個部分醫療費用是時之時出喔 |
| transcript.whisperx[185].start |
7524.046 |
| transcript.whisperx[185].end |
7547.373 |
| transcript.whisperx[185].text |
沒有上限的限額所以包括現在健檢的部分也可以算到所謂的醫療的支出當中要有之間的因果關係就是說如果健康檢查發現有進一步需要治療的話那他這個醫療費用以及加上這一項的健康檢查的費用都可以納列在包含在醫療費用裡面去列報列報支出 |
| transcript.whisperx[186].start |
7548.464 |
| transcript.whisperx[186].end |
7573.739 |
| transcript.whisperx[186].text |
好 這樣看起來的話應該是有一些連結而且明確確定要說是因為是真的有醫療需求而不是可能是為了花費而花費而呈現是嗎謝謝委員 是的 是的 是的好 這個我們可以了解 謝謝您說明那另外我們看到的是第三個部分就是空屋轉包租滿六年我們希望說針對所得稅法第四條第五 |
| transcript.whisperx[187].start |
7575.725 |
| transcript.whisperx[187].end |
7595.852 |
| transcript.whisperx[187].text |
第四條之五第一項第一款的這個自住條件當中因為大家知道目前的要改變就是居住正義的問題要去解決那現在的很大的問題是在說如果像目前的這個所得稅法第四條之五的第一項第一款的規定的話根本就沒辦法達到因為它所 |
| transcript.whisperx[188].start |
7597.512 |
| transcript.whisperx[188].end |
7614.303 |
| transcript.whisperx[188].text |
你如果把這個房子租出來之後你可能就會日後把房子它如果變成說要出售時就上市到400萬元的免稅額還有10%的優惠稅率的適用資格這個部分等於說你這個包租代管的功用就沒辦法去減輕到我們的一個 |
| transcript.whisperx[189].start |
7617.965 |
| transcript.whisperx[189].end |
7634.945 |
| transcript.whisperx[189].text |
現在居住正義然後包括房價太高的議題上面所以本席跟民眾黨的意見是在於說呢現在這個制度性的矛盾沒有辦法去增加它的誘因是不是可以將目前的部分呢把它修成說它只要是說呢 |
| transcript.whisperx[190].start |
7636.516 |
| transcript.whisperx[190].end |
7661.715 |
| transcript.whisperx[190].text |
有持有這個居住 並該房屋連續滿6年並沒有出租使用的這樣子的規定就是說他只要在他這個房子有出租6年的情況之下呢他呢 他具備這個條件呢他就是可以適用到自用住宅免稅的這樣子自用住宅他的這個優惠的稅率去增加房屋稅等 |
| transcript.whisperx[191].start |
7664.893 |
| transcript.whisperx[191].end |
7693.919 |
| transcript.whisperx[191].text |
報告如而所謂的空就所謂的包租代管目前來說在他持有期間的話他其實在房屋稅地價稅以及所得稅的部分都已經有所優惠也就是我們鼓勵空屋可以拿出來提供再出租而不要閒置在那邊然後充實租賃市場然後也有相關的一些稅負上的優惠稅負上的優惠那對於成豬人當然也有政府也有所謂的租金的一個補貼 |
| transcript.whisperx[192].start |
7694.959 |
| transcript.whisperx[192].end |
7724.459 |
| transcript.whisperx[192].text |
那另外呢对于成租人的部分我们也有所谓的那个租金特别扣除为一年18万的扣除那对于屋主的部分其实不管在持有期间的房屋税地价税甚至他的租金收入的所得税的部分都比一般来的更为优惠我想这个部分我们要先提那至于在出售的时候要不要再给优惠这要考虑的部分就要考虑一个公平性因为它究竟是卖嘛卖这个价差的部分要怎么算我觉得 |
| transcript.whisperx[193].start |
7725.035 |
| transcript.whisperx[193].end |
7736.865 |
| transcript.whisperx[193].text |
這必須要考慮因為原來是以自住的部分我們房屋基本上自住或提供出來做出租使用在我們的房屋稅裡面都有些差別上的一些待遇本來也就存在的是 |
| transcript.whisperx[194].start |
7737.95 |
| transcript.whisperx[194].end |
7747.578 |
| transcript.whisperx[194].text |
好可是如果他已經是他有房子現在就是但是他就是不願意出來因為他到時候會被扣到其他的這個剛才說的在出售或是說他賣出去的時候賣出去的時候的一個這個稅率上面的公平但是你有提到公平性 |
| transcript.whisperx[195].start |
7755.985 |
| transcript.whisperx[195].end |
7775.958 |
| transcript.whisperx[195].text |
是不是這邊應該可以考慮到說因為這邊我們的這個意見也是跟奧爾斯這個都市改革居住的組織他們所提到的意見說如果你沒有提到這個部分要去做修訂的話呢其實他就算是有房屋他不願意就是把它放出來我想是不是可以就這邊的差異性要去做一個書面報告給本席來做了解呢 |
| transcript.whisperx[196].start |
7778.559 |
| transcript.whisperx[196].end |
7797.569 |
| transcript.whisperx[196].text |
我們提供書面報告給委員這樣好嗎好因為這部分的確是非常大的如果沒有辦法呢有提供的把這樣的房子的租屋的一個數量編紗的話其實我們的房屋啊包括租金啊包括房屋的一個正義是沒辦法落實好就這樣子好謝謝謝謝委員謝謝好謝謝劉書斌委員喔接著我們請賴慧雲委員 |
| transcript.whisperx[197].start |
7808.339 |
| transcript.whisperx[197].end |
7814.004 |
| transcript.whisperx[197].text |
好謝謝主席我們請那個財政部部長莊部長有請部長早安部長我想就是針對的少子化國安的問題其實不能等閒置之所以如果就是鼓勵生意的一個新的政策在總統提出18項的一個鼓勵生意的一個措施跟稅制有關的這一個 |
| transcript.whisperx[198].start |
7838.744 |
| transcript.whisperx[198].end |
7857.861 |
| transcript.whisperx[198].text |
這個稅制方法出來了以後其實我們普遍就是說在地方那我們碰到了有很多的選民其實他們一直期待的就是說鼓勵生意不要是喊口號他必須要有財政部的一個具體的一個人 |
| transcript.whisperx[199].start |
7859.622 |
| transcript.whisperx[199].end |
7883.215 |
| transcript.whisperx[199].text |
所以我想再上一次上一次因為那個時間上的那個不允許所以我們有提到未成年子女免稅額是不是可以再提高為什麼不是兩倍的19.4那我們也希望就是說你給我書面報告可是今天就排審守得聖法的一個修正所以就是今天在跟你共同來討論共同來討論所以如果我們 |
| transcript.whisperx[200].start |
7888.077 |
| transcript.whisperx[200].end |
7905.704 |
| transcript.whisperx[200].text |
現行的守得稅法來看的話每一個人的一個免稅額是9.7那在這裡我要問一下財政部就是說在政策上路了以後你每年的一個損益是多少你的財源如何安排財政部是不是可以負擔呢 |
| transcript.whisperx[201].start |
7908.271 |
| transcript.whisperx[201].end |
7916.393 |
| transcript.whisperx[201].text |
跟委員報告我們院版的部分是對0到18歲的未成年子女的免稅提高50%所以在115年都可以提高到一個孩子151,500塊那其實還有這個孩子呢再如果到0到60歲是幼兒學金特別扣除是可以再疊加上去的我想這個部分減輕這個父母的在租稅上的一個負擔 |
| transcript.whisperx[202].start |
7932.077 |
| transcript.whisperx[202].end |
7936.388 |
| transcript.whisperx[202].text |
那至於在稅收的一個評估上在這個加50%的免稅額這個部分大概是80億元 |
| transcript.whisperx[203].start |
7940.845 |
| transcript.whisperx[203].end |
7960.415 |
| transcript.whisperx[203].text |
所以會不會造成我們財政中大的一個衝擊呢我想除了我們這個少子化對策的18項措施我想除了這一項以外18項措施零零總總其實有很多除了賦稅之外其實政府還有許多就是說安心生養的比如說零到兩歲的托育的補助還有育兒津貼成長津貼 |
| transcript.whisperx[204].start |
7964.097 |
| transcript.whisperx[204].end |
7983.915 |
| transcript.whisperx[204].text |
除了稅之外還有直接給予補助也就是說家長可以直到拿到現金如果我們從稅基的一個結構來看這個未成年子女的一個免稅額的話看起來如果我們提高到我現在就是要跟你探討的就是說如果我們提高到20萬的時候在未成年子女的免稅額佔了總體的首得 |
| transcript.whisperx[205].start |
7986.397 |
| transcript.whisperx[205].end |
7995.26 |
| transcript.whisperx[205].text |
是不是只需要5%你看看你看到這幾個我跟你提出來的就是說我們根據112年中首稅來看的話每年就是全年每一戶申報的一整年所賺的一個總額是6.1兆那這6.1兆裡頭其實我們如果把它增加就是每個人是19.4萬塊的話大概就是說你會少收到 |
| transcript.whisperx[206].start |
8017.647 |
| transcript.whisperx[206].end |
8041.016 |
| transcript.whisperx[206].text |
6208億可是他這個只是佔那個所得的10%那如果你用112年那個所得的一個那個金額的話大概是3.01兆換言之就是說如果換算成兩倍的話他的金額大概只是再減再少收到3100億所以我在請教我們的財政部可不可能負擔啊 |
| transcript.whisperx[207].start |
8042.879 |
| transcript.whisperx[207].end |
8049.827 |
| transcript.whisperx[207].text |
這個是我一向主張我們不是給15就是多出來的15.15億我們有沒有機會給他們每年20萬我想謝謝委員委員其實是希望減輕育兒家庭的一個負擔我們的目標是一致的那我想這一次我們整體提出了 |
| transcript.whisperx[208].start |
8063.57 |
| transcript.whisperx[208].end |
8080.939 |
| transcript.whisperx[208].text |
四個三個階段的包含從生意養育到教育一直到四大的四個策略以及五個面向的十八項措施事實上是都有考慮到各個面向的一個平衡性除了這個在免稅額上的提高之外其實政府還有許多直接支付的金額包含 |
| transcript.whisperx[209].start |
8081.899 |
| transcript.whisperx[209].end |
8105.437 |
| transcript.whisperx[209].text |
托育的補助0到2歲的托育補助2到6歲的育兒津貼以及新增的成長津貼每個月每個孩子5000塊我想這個部分會更直接那我們是在稅部分還有在直接的支付補貼讓家庭可以能夠所以減輕負擔然後在生活品質上竟然不受到影響對婚姻家庭是好的簡單來講的話是財政部是可以負擔的 |
| transcript.whisperx[210].start |
8108.779 |
| transcript.whisperx[210].end |
8132.652 |
| transcript.whisperx[210].text |
我聽你講的這麼有計畫然後有這麼多的一個項目多面向好那我們就是從這個稅基結構來看未成年子女的一個免稅額看起來財政部是可以足以應付那如果我從證交稅是不是能支持生意政策的這一個角度來看你看喔光是我們五月初統計稅那我們的證交稅它的時增進額就已經來到了 |
| transcript.whisperx[211].start |
8139.597 |
| transcript.whisperx[211].end |
8165.555 |
| transcript.whisperx[211].text |
2487億在五月份的時候就是這個樣子那我如果推估的話全年他可能會超過5300億部長你認為我這個推估正不正確委員推估我們不能說不正確應該您是有所本就是以日均量來算的我想這個部分應該是如果日均量一直維持這樣一兆以上都可以達成你也是同意我這樣的一個推估跟委員報告正交稅 |
| transcript.whisperx[212].start |
8166.496 |
| transcript.whisperx[212].end |
8169.459 |
| transcript.whisperx[212].text |
其實中央的財政我必須跟委員報告因為財化法的修正我們的營業稅營業稅其實只有剩下4.5%95.5%都到地方去那今年呢光是五月份我們比去年就 |
| transcript.whisperx[213].start |
8183.496 |
| transcript.whisperx[213].end |
8199.852 |
| transcript.whisperx[213].text |
到5月為止我們的營業稅就比去年減少1600多億那因為證交稅成長所以讓我們的中央的稅負還是比較有一個比較高的一個就比較可以維持的部分那我想跟委員報告就是說證交稅他繳的錢還是進到國庫那國庫有 |
| transcript.whisperx[214].start |
8203.776 |
| transcript.whisperx[214].end |
8219.486 |
| transcript.whisperx[214].text |
財政好我們就可以有多面向的來補助直接支付育兒家庭也好或者是我們的長照支出也好其實稅收的增加到國庫裡面以後我們可以去有更多的財政能力去照顧需要照顧的 |
| transcript.whisperx[215].start |
8221.547 |
| transcript.whisperx[215].end |
8244.081 |
| transcript.whisperx[215].text |
那個部長你把這一個議題很清楚的講出來也點出來了因為整個生育的一個政策的一個支持也不是只有財政部其實這個勞動部也要跟著一起進來財政部跟勞動部如果跟企業共同的一個就是說共同的一個合作我們把這個企業托役的200%撿到的那個義工把他這個 |
| transcript.whisperx[216].start |
8248.263 |
| transcript.whisperx[216].end |
8277.05 |
| transcript.whisperx[216].text |
租稅的一個支出我們把它套起來的時候其實如果用會計項目會計項目我們就是把這個專業的托育人員我們把它擺在這個人事會用裡頭那興建托兒中心還有購置托兒的設備我們把它放在這個員工福利的一個支出其實這個都有很多變通的一個方式加倍的減除了一個項目來支持這個托育的一個支出那我不知道就是說 |
| transcript.whisperx[217].start |
8278.23 |
| transcript.whisperx[217].end |
8297.378 |
| transcript.whisperx[217].text |
這樣子對企業提供的一個托育服務我們用租稅的一個優惠支出的一個減除這個200%有沒有機會就是共同來支持這個生意的政策當然不會是只有財政部財政部一個人去一個單位去做那個是那個是真的是太困難了 |
| transcript.whisperx[218].start |
8298.858 |
| transcript.whisperx[218].end |
8304.56 |
| transcript.whisperx[218].text |
委員的意見確實是非常的棒然後就是說企業的部分他提供所謂的托育的設施還有服務的支出我們在租稅上讓他可以200%的支出來做減除我們鼓勵企業政府還有民眾我們一起來努力我想這個部分如同委員所說的那相關的法案也已經經過行政院院會通過會送到立法院來 |
| transcript.whisperx[219].start |
8322.245 |
| transcript.whisperx[219].end |
8330.496 |
| transcript.whisperx[219].text |
那這是鼓勵企業在托育上另外其實這次非常重要的就是18項措施裡面在友善職場的部分提出了相當多的一些措施那這個部分相關增加的譬如說職貸的部分資金由政府來付因為我們知道其實雙薪家庭我們都經過過 |
| transcript.whisperx[220].start |
8340.408 |
| transcript.whisperx[220].end |
8344.79 |
| transcript.whisperx[220].text |
對於職場上對於育兒家庭怎麼樣來支持這非常重要如果我們以韓國為例的話絕對不會是只有我們財政部的一個政策上稅務上還有就是說在 |
| transcript.whisperx[221].start |
8355.696 |
| transcript.whisperx[221].end |
8376.303 |
| transcript.whisperx[221].text |
這個各種的一個稅務的一個補充裡頭我們可以去抓到就是說可以讓大家都願意生孩子啊這個不會是只有我們財政部去做推動而就是有可能把它推上來你看韓國花了多少的時間多少的錢這個時間跟錢其實是值得我們參考的好謝謝謝謝委員您的支持謝謝好 |
| transcript.whisperx[222].start |
8379.344 |
| transcript.whisperx[222].end |
8404.323 |
| transcript.whisperx[222].text |
部長再來我想在這個監察院在6月8號公布了一份調查報告就是說涉及國有非公用土地長期遭砂石廠佔用的一個違法經營那這個砂石廠有效的一個管理跟砂石廠試火有不足的一個問題我們除弊心力這個議題是要來跟你共同討論的就是說監察院 |
| transcript.whisperx[223].start |
8406.505 |
| transcript.whisperx[223].end |
8410.658 |
| transcript.whisperx[223].text |
他指出的5%的一個租金跟實用補償金太低了 |
| transcript.whisperx[224].start |
8412.016 |
| transcript.whisperx[224].end |
8436.725 |
| transcript.whisperx[224].text |
這個他講的講的有沒有道理因為在前十幾年前的時候你也剛好是在這一個位置那如果就是說申報的地價聯席5%那如果來作為使用補償金是太低了那我們是不是在超過50年都沒有去做修正的時候那現在土地的利用價值已經大幅的一個提升了 |
| transcript.whisperx[225].start |
8437.105 |
| transcript.whisperx[225].end |
8464.652 |
| transcript.whisperx[225].text |
那如果我們來改變這個5%我覺得是相當合理的況且改革國有土地的一個管理制度我認為我認為是應該到了應該要做檢討的時候了部長你怎麼看這個事情謝謝委員我想對於這個砂石產障礙用國有非公用土地國產署都有列冊在管制然後也配合經濟部的一個輔導的方案來做執行那我想細節部分是否可以請署長來跟您好署長謝謝 |
| transcript.whisperx[226].start |
8468.358 |
| transcript.whisperx[226].end |
8486.876 |
| transcript.whisperx[226].text |
報告委員我想第一個有關於使用補償金的部分因為一般法院都認為不當得利不能超過現有的租金的標準所以大概即使除了有損害賠償以外原則上都會依照租金的比例來做判決 |
| transcript.whisperx[227].start |
8488.936 |
| transcript.whisperx[227].end |
8509.404 |
| transcript.whisperx[227].text |
我認為50年都沒有做修正我們也要提出一個修正的方案如果要調整的話是全國其他的基地住業全部都調包括有10萬戶的農戶跟10萬戶的基地住業全部租金都會往上調 |
| transcript.whisperx[228].start |
8510.504 |
| transcript.whisperx[228].end |
8535.782 |
| transcript.whisperx[228].text |
所以就是說署長我們來討論看看當然我們知道就是說修正有修正的一個困難它的牽扯面很大大概有22萬戶這個是要抱怨核定的我們再來檢討看看那就是說你提出來這個修正方案我們再討論看看好不好謝謝署長 謝謝部長謝謝委員好 我們結束內會委員的質詢接下來請林思敏委員 |
| transcript.whisperx[229].start |
8545.6 |
| transcript.whisperx[229].end |
8548.746 |
| transcript.whisperx[229].text |
請莊部長請莊部長委員好部長早 部長 |
| transcript.whisperx[230].start |
8557.957 |
| transcript.whisperx[230].end |
8576.372 |
| transcript.whisperx[230].text |
我想關於公股金融機構近年來面臨嚴重的人才流失與競爭力下滑的問題我們前幾天也看到台銀的林董事長提出建議修改國營事業管理法不要讓制度變成國營發展的絆腳石 |
| transcript.whisperx[231].start |
8579.594 |
| transcript.whisperx[231].end |
8590.282 |
| transcript.whisperx[231].text |
所以我要請問部長是否贊同台銀林董事長的建議對於國營事業管理法財政部在研議有在研議應該如何來修改嗎謝謝委員能夠支持我們的國營的銀行那財政部也跟 |
| transcript.whisperx[232].start |
8598.513 |
| transcript.whisperx[232].end |
8612.12 |
| transcript.whisperx[232].text |
台銀啊都充分的討論我們也提出了五項可以去改善我們的同仁的一個待遇包含生育補助的部分那這個部分行政院已經通案都可以五萬十萬塊十萬都補助十萬另外像伙食費的部分我們也建議從 |
| transcript.whisperx[233].start |
8616.962 |
| transcript.whisperx[233].end |
8644.121 |
| transcript.whisperx[233].text |
做調整以及還有他的績效獎金希望能從4.4個月調高到4.6個月那在員工酬勞的部分我們也希望能夠按照他的一個績效能夠做一個不同的給予一些增加的一個酬勞以及辦理員工福利信託這個部分我們都已經有提出那也送到目前行政院在人事總處都在會各機關在議議當中我想這個部分大家都是朝相同的目標在做努力 |
| transcript.whisperx[234].start |
8644.421 |
| transcript.whisperx[234].end |
8668.778 |
| transcript.whisperx[234].text |
我想這些福利的政策當然我們是肯定的但是我想重點是在於說我們對於財政部你們在5月20號的一個報告有提到幾項落實國營流財與攬財的一個措施比如說這個多元管道的攬財聚焦數位金融與資安人才全面推動員工持股信託 |
| transcript.whisperx[235].start |
8670.421 |
| transcript.whisperx[235].end |
8686.795 |
| transcript.whisperx[235].text |
副長除了你剛才講的幾個現在的一個獎勵的措施以外剛才提到的這些措施你覺得能夠徹底解決台銀或者土銀這些公股銀行所提出的問題與憂慮嗎你剛才提出的這幾個 |
| transcript.whisperx[236].start |
8691.098 |
| transcript.whisperx[236].end |
8693.68 |
| transcript.whisperx[236].text |
幾個恩惠的措施足夠嗎我想是他們提出來的不理的立場來協助他們去做這樣的爭取那其他的部分當然會透過多面向的方式來流財、攬財、流財很重要我們要育財 |
| transcript.whisperx[237].start |
8712.636 |
| transcript.whisperx[237].end |
8727.194 |
| transcript.whisperx[237].text |
讓我們的同仁可以在這個機構裡面能夠成長那能夠人產成長然後他們也才有更意願能夠留下來我想這個職場環境是一定要不斷的推進用各種方式來留產友善的環境當然要把它弄好來 |
| transcript.whisperx[238].start |
8728.075 |
| transcript.whisperx[238].end |
8756.152 |
| transcript.whisperx[238].text |
但是我們最近看到台銀還有土銀新進人員的徵試以及入取率的統計顯示說今年第一季徵才報名人數創近10年的新低不到1400人入取率也是來到近10年的就是最高水準有報名的話幾乎都會被入取不是報考就會入取就是說入取率變高 |
| transcript.whisperx[239].start |
8757.233 |
| transcript.whisperx[239].end |
8767.173 |
| transcript.whisperx[239].text |
那另外一個就是土地銀行也有類似的現象所以部長對於這種人力斷層人力不足的問題你有關注到嗎 |
| transcript.whisperx[240].start |
8768.154 |
| transcript.whisperx[240].end |
8789.07 |
| transcript.whisperx[240].text |
妳有關注到嗎我知道這個部分確實如同委員所說的所以妳覺得主要的原因啊妳可以我想要跟委報告其實主要原因是什麼很大的有一個是有一個薪資結構的不同就薪資嘛對嘛薪資結構的不同所以妳心裡非常了解嘛就薪資缺乏市場的競爭力人家寧願到這個民間的銀行或者是其他行庫而不願意到台銀或者土銀這幾家銀行 |
| transcript.whisperx[241].start |
8798.237 |
| transcript.whisperx[241].end |
8814.689 |
| transcript.whisperx[241].text |
所以財政部除了剛才你講的幾個方案以外到底部長你心中有沒有什麼一個確確的解決方案你可以提出來說明就是說當然我們知道剛剛是救福利的部分我們來做爭取 |
| transcript.whisperx[242].start |
8815.185 |
| transcript.whisperx[242].end |
8837.117 |
| transcript.whisperx[242].text |
那您提到薪資的部分這部分又涉及到整體國營事業的一個考量那麼也希望看看能不能夠有一個解決的方式那其實在財政部可以做的部分已經做到就是說在我們的國營銀行的部分薪資能夠跟公務員的薪水脫鉤過往他就是公務員薪水調多少就調多少 |
| transcript.whisperx[243].start |
8838.618 |
| transcript.whisperx[243].end |
8854.683 |
| transcript.whisperx[243].text |
那現在其實是脫鉤已經以績效來做考量那從我想調薪的一個幅度已經是比公務員的調薪幅度來得到所以這個除了公營事業管理法需要檢討修改吧這個你贊成吧 |
| transcript.whisperx[244].start |
8856.479 |
| transcript.whisperx[244].end |
8880.877 |
| transcript.whisperx[244].text |
國營事業管理法的修改因為它是在 國營事業應該是在你才能夠把金資確實的去看比較跟其他公國營行一樣因為它有整體其他的國營事業機構在裡面所以你覺得要改嗎我們當然建議可以把納入考慮來改要檢討 要納入檢討所以還有剛才你提到的整個有關福利調整的方案那確實人總也已經同意了 |
| transcript.whisperx[245].start |
8883.297 |
| transcript.whisperx[245].end |
8894.402 |
| transcript.whisperx[245].text |
是那個生育補助的部分還是卡在人種那邊人種在會同其他機關在一起在做研議人種也不會有意見當然他們也要考慮其他的因素一併來考量其他的國營事業他們應該也會一併來做考量人種會不贊成 |
| transcript.whisperx[246].start |
8904.943 |
| transcript.whisperx[246].end |
8925.315 |
| transcript.whisperx[246].text |
這個部分我想他們會跟其他機關一起來考慮還是要積極去克服啦我想人總他不贊成一定有他的原因嘛他的原因到底是什麼我覺得財政部要跟他充分的做說明否則真的會影響我們這幾個台銀、土銀去延攬人才的一個非常重要的一個問題都沒辦法解決 |
| transcript.whisperx[247].start |
8926.816 |
| transcript.whisperx[247].end |
8945.078 |
| transcript.whisperx[247].text |
會沒辦法解決另外部長少子化已經成了國安的問題你們財政部提到行政院版自115年1月1號起未成年子女的免稅額增加50%你剛才也提到了 |
| transcript.whisperx[248].start |
8946.52 |
| transcript.whisperx[248].end |
8966.82 |
| transcript.whisperx[248].text |
今天很多委員提案都主張擴大幼兒學前的扣除額、教育學費的扣除額也放寬到18歲以下的子女另外把保險費、健檢費也列入扣除額我想請教部長院版有沒有這方面的規劃對於健檢費、保險費 |
| transcript.whisperx[249].start |
8970.749 |
| transcript.whisperx[249].end |
8988.383 |
| transcript.whisperx[249].text |
跟委員報告 院版我們財政部報行政院是因應臺灣人口對策的一個新戰略這裡面對於減輕育兒家庭的一個租稅負擔所以我們對於0到18歲孩子的免稅額每一個人提高50%從10萬1000提高到15萬1500塊那也跟委員報告其實這個部分呢如果家中有這個如果這個孩子是0到6歲的話 |
| transcript.whisperx[250].start |
8997.35 |
| transcript.whisperx[250].end |
9001.353 |
| transcript.whisperx[250].text |
他還有幼兒學前特別扣除第一胎是15萬第二胎以後是22.5萬這兩個是疊加的所以這個0到6歲一個孩子他的扣除額只達到了30萬1500而如果是第二胎孩子的話達到37萬的6500所以這個部分我們有提出來了然後在這個孩子的 |
| transcript.whisperx[251].start |
9021.969 |
| transcript.whisperx[251].end |
9033.473 |
| transcript.whisperx[251].text |
租稅的負擔是有所減輕的其實我想告訴你因為現在委員有提案有關於保險費的部分跟健檢費的部分所以這部分你沒有列入考量 |
| transcript.whisperx[252].start |
9034.872 |
| transcript.whisperx[252].end |
9053.598 |
| transcript.whisperx[252].text |
這次的院版裡面並沒有提這個事我想請部長要重視因為這個保險費或者健檢費對我們一般家庭而言也是不輕的一個負擔所以對於這次的有些委員的提案這些把它列為扣除額 |
| transcript.whisperx[253].start |
9055.438 |
| transcript.whisperx[253].end |
9064.822 |
| transcript.whisperx[253].text |
這些都是我們民眾面對不管是醫療、年金、健康風險的基本支出我是希望財政部能夠納入檢討也要把它納入檢討未來我們在審查這個法案的時候 |
| transcript.whisperx[254].start |
9071.485 |
| transcript.whisperx[254].end |
9098.623 |
| transcript.whisperx[254].text |
也希望財政部能夠支持而不是一味的如你今天講的請支持行政院的版本我想行政院的版本大概跟大家的大同小異我們都會支持至於一些新的一個修法的一個提案也希望行政院能夠財政部能夠納入來這個就是也一併的人來把它修正好不好好謝謝委員提案我們都會很重視謝謝我要現在請全序部一下 |
| transcript.whisperx[255].start |
9102.305 |
| transcript.whisperx[255].end |
9105.786 |
| transcript.whisperx[255].text |
請全序部主專委是那個專委 |
| transcript.whisperx[256].start |
9120.997 |
| transcript.whisperx[256].end |
9144.922 |
| transcript.whisperx[256].text |
我們對於勞保健保還有公教保險軍保這些社會保險費其實我們不是不想繳我想公務人員不是不想繳而是法律要求必須要繳既然是強制性的支出我們這次的所得稅法的修正的提案有部分提案是針對公教人員保險勞保軍保等社會保險所規定繳納的保險費 |
| transcript.whisperx[257].start |
9148.943 |
| transcript.whisperx[257].end |
9170.163 |
| transcript.whisperx[257].text |
希望能夠就是不納入新之所的課稅讓被保險人依照他各個職域的社會保險規定繳納的保險費實質上不要成為課稅的基礎我想這個問題不僅是公教人員的問題而是所有壽星階級都會面對的制度性的負擔問題我想請問全序部 |
| transcript.whisperx[258].start |
9173.146 |
| transcript.whisperx[258].end |
9180.971 |
| transcript.whisperx[258].text |
面對說我們讓這個就是我們的工人運的保險或者軍保這些不要成為我們實質課稅的基礎你們贊不贊成 |
| transcript.whisperx[259].start |
9186.235 |
| transcript.whisperx[259].end |
9203.242 |
| transcript.whisperx[259].text |
就這個部分呢我們是就是涉及這些逐稅的事宜那因為也對於我們這個公教人員被保險人這個是比較有利的但是我們還是尊重法治主管機關財政無論意見還有大約這個 |
| transcript.whisperx[260].start |
9206.843 |
| transcript.whisperx[260].end |
9234.604 |
| transcript.whisperx[260].text |
你們的專案報告就提到說你們是要尊重最後財政部的一個意見但是我想畢竟權序部作為公務人員制度的一個主管機關我希望你們不是說要一去尊重財政部就把球丟給財政部你們還是要有你們的看法跟意見所以在法案的審查的時候也希望你們提出你們的看法好不好支持我們的公教人員 |
| transcript.whisperx[261].start |
9235.985 |
| transcript.whisperx[261].end |
9246.214 |
| transcript.whisperx[261].text |
好 以上謝謝好 謝謝我們結束林思敏委員的質詢接下來請林黛嬅委員好 邀請部長請莊部長委員好 |
| transcript.whisperx[262].start |
9265.506 |
| transcript.whisperx[262].end |
9292.002 |
| transcript.whisperx[262].text |
好 這個本席要針對我們財政部是否有落實大法官4至75號的精神量人課稅專業投資不是個人消費應該要廢除3%核實課稅的上限落實量人課稅來留住國家的戰略人才好 憲法承諾的量人課稅卻被我們的所得稅法第14條之一 |
| transcript.whisperx[263].start |
9293.263 |
| transcript.whisperx[263].end |
9307.535 |
| transcript.whisperx[263].text |
套上的枷鎖司法院的4-745條兩人課稅有能者多付無能者少付或免付的原則但是呢是不以單純的收入為課稅基礎而是扣除必要的成本與費用 |
| transcript.whisperx[264].start |
9308.496 |
| transcript.whisperx[264].end |
9325.122 |
| transcript.whisperx[264].text |
以淨所得來課稅這就是本席要跟你跟財政部這邊討論的什麼叫做扣除必要的成本與費用而所得到的淨所得來課稅現行的所得稅法第十四條之一設下百分之三的門檻跟限制讓專業人士難以使用的條款本席會提出這樣的建議是因為我們現在多元的產業以工作型態這不叫改革成功這叫制度實行 |
| transcript.whisperx[265].start |
9339.108 |
| transcript.whisperx[265].end |
9353.648 |
| transcript.whisperx[265].text |
10這個從哪個數字來看呢全國新市所得申報戶有600多萬戶而適用14條之一的核實課稅的不好意思才幾戶啊1000多戶一個執行率只有萬分之二的條款 |
| transcript.whisperx[266].start |
9354.93 |
| transcript.whisperx[266].end |
9365.618 |
| transcript.whisperx[266].text |
接近於零的制度這代表政策設計出了嚴重的致命缺陷財政部最大的盲點是什麼把專業投資當成個人消費本席就要問了你這3%是怎麼來的3%的核實課稅的3%就本席爬出的結果是為了因應這個4至75號財政部在修法的理由說要參考企業申報資料以一般公司行好的主要費用大概 |
| transcript.whisperx[267].start |
9383.152 |
| transcript.whisperx[267].end |
9386.015 |
| transcript.whisperx[267].text |
主要費用一般公司航號所有的營運的費用是5%到7%然後你們就想打折硬套在個人的身上主觀的把企業的5%到7%的砍半變成個列別的百分之上的上限所以這是你們自己主觀的認定有沒有調查 沒有 |
| transcript.whisperx[268].start |
9405.031 |
| transcript.whisperx[268].end |
9409.215 |
| transcript.whisperx[268].text |
那也就把這個3%的上限呢用來防範民眾福報濫報的緊箍咒那但是我要再次強調多元的產業樣態跟人力多元的應用在過去我們現在財政部的過往的視角是把這個當作個人消費在現在產業的限制是生產成本我就舉三個產業 |
| transcript.whisperx[269].start |
9429.873 |
| transcript.whisperx[269].end |
9436.235 |
| transcript.whisperx[269].text |
那高階企業人才他去上昂貴的進修課在財政部這個過往的視角這是個人消費喔可是呢這個依經管會的規範是必定要完成的法定持續進修ESG風險管理這個是生產成本半導體與AI的研發者我們買很貴的電腦軟體這是個人消費但是現代產業的現實是EDA的軟體AI模型平台的訂閱是創造GDP的必要研發工具 |
| transcript.whisperx[270].start |
9459.204 |
| transcript.whisperx[270].end |
9463.526 |
| transcript.whisperx[270].text |
這個資安專家跟精算師花幾萬塊去考試過去是認為是個人消費現代的產業現實是為了維持全球競爭力與職業資格必須持續接受專業訓練這些都是為台灣創造GDP的必要投入絕非個人的餘熱消費 |
| transcript.whisperx[271].start |
9478.152 |
| transcript.whisperx[271].end |
9488.197 |
| transcript.whisperx[271].text |
好 國家政治的矛盾說要產業升級又在制度上趕跑人才我們的國家宏觀豔景我們要推動亞洲資管管理中心半導體強國 產業升級那跟全球在搶人才的時候每個國家都有他國家宏觀豔景也在世界列人才 |
| transcript.whisperx[272].start |
9497.202 |
| transcript.whisperx[272].end |
9503.384 |
| transcript.whisperx[272].text |
新加坡歐美國家就採取較彈性的費用認定我就舉新加坡他們一樣有核實認定受雇的必要費用他們也有這個固定比例的扣除喔但是他們的認列就比較彈性喔他在核實認列的受雇必要費用竟然遠距於居家辦公費用他認列專業技能維持費連參加專業團體的連費公費的規費學術專業學術期間的訂閱他都認列喔 |
| transcript.whisperx[273].start |
9526.63 |
| transcript.whisperx[273].end |
9530.492 |
| transcript.whisperx[273].text |
那這個業務差旅跟應酬費這就是我想這就一般針對國際級的頂尖自顧人才譬如說童生傳譯顧問藝術家或奪利當然也採取針對這些特殊的行業他採取固定比例的扣除而直接從總收入當中去的固定比例直接扣掉針對特定的行業可能還可以高達40%到60%的直接扣除而 |
| transcript.whisperx[274].start |
9553.163 |
| transcript.whisperx[274].end |
9556.504 |
| transcript.whisperx[274].text |
所以你看他們的因應他們要全球獵財的這樣的一個扣除的一個彈性韌裂所以政策要成功關鍵的前提是人才沒有頂尖的人才產業升級就是口號租稅政策不能拖後腿我們留得住工廠卻不一定留得住人才 |
| transcript.whisperx[275].start |
9573.911 |
| transcript.whisperx[275].end |
9579.753 |
| transcript.whisperx[275].text |
好 這個效益重構你們一定會講啦我們財政部永遠都是把稅省跟稅基流失擺在最前頭那真的是這樣嗎我留住一位頂尖戰略的人才驅動技術創新跟專利的產出帶動龐大的產業投資創造萬能關聯就業機會最終擴大國家整體的稅基一個頂尖人才帶來的不是一張所得稅單而是一個整個產業鏈的架子 |
| transcript.whisperx[276].start |
9600.718 |
| transcript.whisperx[276].end |
9614.962 |
| transcript.whisperx[276].text |
外部經濟效益遠大於微小的稅收調節今天本期要講的你真的有落實量能課稅嗎你的稅收的正義是建立在違憲的過度課徵你的3%的核實課稅這樣的一個緊箍咒是你硬加硬想出來套在個人的的一個這個過度課徵的一個 |
| transcript.whisperx[277].start |
9629.406 |
| transcript.whisperx[277].end |
9652.042 |
| transcript.whisperx[277].text |
一個這個法規所以本席建議應該三軌折憂這三軌第一軌基礎的勞工精神勞工的權益保障這個本席不動法定扣除保底22.7萬元第二軌跟第三軌是本席建議應該要調整跟建置的第一個廢除3%的限制落實核實的檢除直接 |
| transcript.whisperx[278].start |
9652.762 |
| transcript.whisperx[278].end |
9656.544 |
| transcript.whisperx[278].text |
或且必要的資據還憑單據核實認定第三軌擴大必要費用的認定範疇不應該僅限於服裝進修工具啦應該是納入戰略項目例如研究發展的支出職業所需之數位設備軟體訂閱費用居家辦公室必要通訊支出這個就是因為現代產業的轉型跟多元人力的雇用的一個 |
| transcript.whisperx[279].start |
9682.458 |
| transcript.whisperx[279].end |
9692.985 |
| transcript.whisperx[279].text |
多元的一個這個彈性運用等的這個現代化的工作成本今天本席不是要替高薪族爭取特權而是替專業人才討回他們為了國家產業發展所墊付的真實成本好本席有四個具體建議第一個立即啟動檢討3%的上限提出專案報告說明門檻的法律依據甚至要提出實證的研究基礎門檻標準需經過科學依據來調整 |
| transcript.whisperx[280].start |
9712.678 |
| transcript.whisperx[280].end |
9722.245 |
| transcript.whisperx[280].text |
擴大認定更新必要的費用專業軟體的訂閱數位研發的工具法定專業的進修必要設備與通訊的支出一個月內公佈真實的數據索得稅法第十四條之一近年來適用的統計資料是為何那包括兩個月內現即提出修法報告向財政委員會提出檢討報告修法評估費用範圍的擴大方案 |
| transcript.whisperx[281].start |
9741.479 |
| transcript.whisperx[281].end |
9758.589 |
| transcript.whisperx[281].text |
這個才是希望本席能夠用新時代的稅制成就新時代的台灣台灣要打著AI島與半導體強國就不能用過去看待文具用品的僵化思維來看待現代頂尖人才的專業投資國家級的人才保衛戰必須打破3%的稅制枷鎖部長您怎麼看 |
| transcript.whisperx[282].start |
9764.434 |
| transcript.whisperx[282].end |
9790.111 |
| transcript.whisperx[282].text |
委員對這個議題做相當深入的一個探討那委員也提出了具體的事項要求那我想這個其實這四項都是很大的一個範圍的一個題目那當時會制定這樣然後也一定有當時有橫平性的一些考量那您的事項具體要求我們是不是可以容許我們有三個月的時間因為這個時間因為要收集資料也不是這麼容易也不是財政部的資料可以三個月 |
| transcript.whisperx[283].start |
9790.811 |
| transcript.whisperx[283].end |
9792.751 |
| transcript.whisperx[283].text |
那部長你怎麼看呢那當然我想要怎麼看要看最後我們去把相關的資料匯總以後再來做考量你覺得這樣稅制的調整因應現在多元的國家產業的這樣的一個這個變化包括人才應該彈性的一個資源各個產業當中它所產生的一個相關認列的成本是不是應該有這個調整的空間呢 |
| transcript.whisperx[284].start |
9819.218 |
| transcript.whisperx[284].end |
9830.084 |
| transcript.whisperx[284].text |
產業的轉型跟升級這都是我們共同的目標但是除了所得稅之外其實在我們其他產創條例等等其實都有諸多的相關的規定我們必須要整合來看在裡面其實還有許多相關的一些條的一些鼓勵的一些規定我們必須整合來看不是就單一的這個3%或它的項目來做考量的 |
| transcript.whisperx[285].start |
9842.191 |
| transcript.whisperx[285].end |
9861.79 |
| transcript.whisperx[285].text |
那这边我也提出了包括新加坡同样我们也在核实认列他竟然也把远距跟居家办公费用Work from home这个他也纳入专业技能的维持费连他鼓励去参加专业团体的联费工会规费只要为了他公司为了产业有利的 |
| transcript.whisperx[286].start |
9862.25 |
| transcript.whisperx[286].end |
9872.583 |
| transcript.whisperx[286].text |
他也都支付啊這叫做認定不是只有說把文具的費用納入那甚至這個交通的費用是不是評估納入不是啊而是實質你的專業怎麼貢獻在產業當中你所付出的這樣的一個訓練的成本自我訓練成本應該要納入啊 |
| transcript.whisperx[287].start |
9880.332 |
| transcript.whisperx[287].end |
9892.122 |
| transcript.whisperx[287].text |
這有些可能是不是在企業的支付還是他個人支付也許有不一樣那在企業的話就涉及到營所稅的部分所以我想這個部分委員的具體建議我們會來做分析還是建立在產業你今天要修正還是要看你產業現在是做什麼樣的調整變化能力的彈性的運用是怎麼樣的一個市場狀態好嗎好我們把資料再收集齊全跟委員提報告謝謝謝謝委員 |
| transcript.whisperx[288].start |
9906.308 |
| transcript.whisperx[288].end |
9911.671 |
| transcript.whisperx[288].text |
好谢谢我们结束林黛化委员的质询接下来请李昆成委员好谢谢主席我们请庄部长谢谢请庄部长委员好 |
| transcript.whisperx[289].start |
9930.153 |
| transcript.whisperx[289].end |
9956.609 |
| transcript.whisperx[289].text |
今天有一个媒体报道就是说你们有一份这个委外的一个研究报告说这个人口红利消失然后我们这个中央政府的税率呢将从2024年的2.9兆下降至2070年的1.6兆减少45%然后约莫在15年之后大概在2041年的人口高推哭的一个情境之下中央政府会的税率税数会出现短差 |
| transcript.whisperx[290].start |
9957.429 |
| transcript.whisperx[290].end |
9983.124 |
| transcript.whisperx[290].text |
那這個請問一下部長或是署長看到過這個報告嗎這個是我們在114年度委託政大做的一個研究報告當然我們知道我們國內的人口結構是在改變第一個高齡化第二個少子女化所以我們就財政部來說當然是需要去看看收集相關的數據推估來作為政策參考但這並不代表本部的立場那是一個研究報告當然不是你們的立場我是說這個報告看了之後 |
| transcript.whisperx[291].start |
9985.989 |
| transcript.whisperx[291].end |
10005.322 |
| transcript.whisperx[291].text |
這個推廓的情境跟你們自己預想的或是你們自己可能也有一些擬定就是說如果人口紅利的確減少那何時我們的稅數稅率也會出現短差我想跟委員報告其實各位委員看到其實這幾年台灣的經濟表現相當亮眼譬如說我們115年度的經濟成長率 |
| transcript.whisperx[292].start |
10006.687 |
| transcript.whisperx[292].end |
10030.323 |
| transcript.whisperx[292].text |
那根據我們主總的推估可以達到9.64%而我們的稅收其實也是這幾年都在持續的成長我們的GDP也可以維持在30%所以我們的財政狀況其實是相當的一個健康那當然我們也要去知道說人口年齡結構的變化所以第一個我們在債務的控管上我們是相當的一個嚴謹所以我們的整體的一個 |
| transcript.whisperx[293].start |
10031.084 |
| transcript.whisperx[293].end |
10038.627 |
| transcript.whisperx[293].text |
實際債務的負擔實際數是22.7%跟法律的40.6%還有相當的一個空間所以我們的財政是遵守財政紀律有相當大的一個財政的韌性跟空間那另外也當然對於人口結構的改變所以這一次府院才會提出人口對策的一個新戰略等下我會跟部長再來討論這部分我只是說 |
| transcript.whisperx[294].start |
10061.115 |
| transcript.whisperx[294].end |
10086.093 |
| transcript.whisperx[294].text |
他們做的這個研究報告總是有推估的數字對於這個推估數字你們覺得總是如果人口一直減少的話我們當然希望說接下來人口一些福利的政策能夠讓人口能夠再增加我只是問說部長對於他這一份研究報告他認為說這其實也蠻快的15年之後中央政府的稅出稅落會出現短差 |
| transcript.whisperx[295].start |
10087.469 |
| transcript.whisperx[295].end |
10102.755 |
| transcript.whisperx[295].text |
有可能出現嗎我想這個部分我們作為參考作為參考對那並不代表本部的立場我們還是要這樣說那所以這個對人口結構的改變所以我們才會提出人口對策的一個新戰略然後我們來鼓勵 |
| transcript.whisperx[296].start |
10104.155 |
| transcript.whisperx[296].end |
10122.928 |
| transcript.whisperx[296].text |
婚姻、家庭、怨心、感情當然人口減少、人口容量減少那當然都是一個警訊那我想你們自己委外的一個研究報告你們自己應該也會做參考吧總不能說做了一個委外的報告之後然後認為說不可能發生或是覺得說不應該是這樣子然後你們就不參考了嘛 |
| transcript.whisperx[297].start |
10127.735 |
| transcript.whisperx[297].end |
10135.516 |
| transcript.whisperx[297].text |
但是政府要拿出對策接下來就可以討論對策那現在我們這個0到18歲國家養有18項政策那當然有一些是跟財政部分有相關的那我們現在0到18歲每個月的成長津貼每個月5000塊這到底何時可以領這個部分成長津貼我們現在預估在116年是不是 |
| transcript.whisperx[298].start |
10155.459 |
| transcript.whisperx[298].end |
10181.814 |
| transcript.whisperx[298].text |
對,在衛福部這個部分的要點是他們拟據的這是國家整體政策啊就是說到底哪時候可以領啊跟委員報告目前在這個行政的目前的確定的日期要等行政院公布不過我們現在所有的幕僚規劃都是預估如果能夠以明年的一一六年的一月一號發放我們再做相關的行政準備現在就做了準備就是希望說在明年一月一號能夠領嘛對不對 |
| transcript.whisperx[299].start |
10183.257 |
| transcript.whisperx[299].end |
10198.806 |
| transcript.whisperx[299].text |
那這個因為大概我聽院長講大概一年的預算大概是2000億左右吧是不是大概2000億左右吧對1850億對那有編入在今年就是明年度的預算裡面嗎 |
| transcript.whisperx[300].start |
10200.256 |
| transcript.whisperx[300].end |
10223.868 |
| transcript.whisperx[300].text |
這個支出的部分當然在主計總署的部分應該會把它納入吧就是會納入在這個明年的預算裡面嘛預算一定要提送大院來審查那我們也有辦法要審查通過才有辦法那就是說我們希望說明年1月1號可以開始領因為現在不論是總統或是院長對到這個每個月可以月領五千塊這個非常力度的一個政策 |
| transcript.whisperx[301].start |
10224.728 |
| transcript.whisperx[301].end |
10244.639 |
| transcript.whisperx[301].text |
我們到這個我們的選區去講其實大家對這個政策都很認可那大家也希望說知道說大概哪個時候能夠領到這個五千塊嘛那這個五千塊當然還有其他這個目前政府還有其他一些政策那這些政策是互相疊加的比如說像至少這個0到6歲目前有育兒今天每個月也是五千塊嘛對不對 |
| transcript.whisperx[302].start |
10245.421 |
| transcript.whisperx[302].end |
10261.106 |
| transcript.whisperx[302].text |
那所以至少到零到六歲每個小孩子可以領到一萬塊這最少的嘛對不對就是本來有零到六歲的育兒津貼五千塊再加上這一個每個月五千塊的這個省長津貼嘛對不對所以零到六歲每個月至少一萬塊 |
| transcript.whisperx[303].start |
10262.306 |
| transcript.whisperx[303].end |
10283.082 |
| transcript.whisperx[303].text |
這沒有錯吧因為今天其實最低是五千其實還有更高的第二台是六千第三台是七千所以至少會有一萬塊嘛對不對因為今天是就是至少是五千塊嘛那還有一個是屬於這個TESA的這個兒少帳戶因為我們大概這個就是六歲到十八歲之後五千塊我們就是 |
| transcript.whisperx[304].start |
10283.722 |
| transcript.whisperx[304].end |
10308.294 |
| transcript.whisperx[304].text |
兩千五直接匯給家長嘛對不對然後另外兩千五我們就是有一個一個TESA的一個兒少帳戶嘛對不對那這個TESA兒少帳戶要怎麼樣去也應該是明年一月一號開始實施吧那這個實施要怎麼去做勒跟委員報告目前的話我們對於低收中低收的弱勢的兒少有提供他們的這個相關發展的成長的帳戶目前這個帳戶是沒有連動到TESA的對 |
| transcript.whisperx[305].start |
10312.836 |
| transcript.whisperx[305].end |
10328.261 |
| transcript.whisperx[305].text |
對我知道啦所以我是問說我們現在因為我們這個每個月2500是沒有牌付的啊我們是每個人都領啊是跟委員報告對我是問說這2500是要怎麼去操作啦是跟委員報告成長津貼的部分目前這個2500塊錢是由家長這個以 |
| transcript.whisperx[306].start |
10333.182 |
| transcript.whisperx[306].end |
10344.794 |
| transcript.whisperx[306].text |
減輕家長負擔的名義以現金的方式來領取另外2500塊是由政府統一預存到專戶以後那政府會來做相關的投資運用在少年滿18歲一次領取那這個專戶是怎麼設立的 |
| transcript.whisperx[307].start |
10350.178 |
| transcript.whisperx[307].end |
10369.929 |
| transcript.whisperx[307].text |
這個賬戶不是以兒少一個一個人的賬戶而是以政府所有幫所有的兒少統一預存來統一做相關的投資運用兒少滿18歲的時候那依照他這個符合規定的6到18歲的期間符合規定的月數所以不是說每一個小孩他有一個虛擬的賬戶不是這樣子不是 |
| transcript.whisperx[308].start |
10372.43 |
| transcript.whisperx[308].end |
10381.198 |
| transcript.whisperx[308].text |
就是說我們只要家裡有小孩然後我們就是政府就會有會幫他預存會幫他預存那18歲之後這個至少36萬要怎麼發還呢以兒少的名義兒少滿18歲的時候兒少的名義來跟這個到時候我們設計好的這個申請的窗口 |
| transcript.whisperx[309].start |
10392.467 |
| transcript.whisperx[309].end |
10418.188 |
| transcript.whisperx[309].text |
來申請來領取那原則上是以這個包括政府預存以及期間的投資運用的成果那一併計算之後撥到兒少他自己的個人帳戶所以18歲之後成年之後他自己去領這筆錢是這樣子那等於不是說每個小孩有一個有一個虛擬的帳戶不是反正就是政府會把你這2500塊扣下來然後拿去做投資然後有一個保底嘛對不對 |
| transcript.whisperx[310].start |
10419.329 |
| transcript.whisperx[310].end |
10434.166 |
| transcript.whisperx[310].text |
那所以至少三十六萬是至少啦一定會比三十六萬多吧政府會保證兩年期的定存利息所以一定會高於三十六萬對啊不然這個每年每年通膨的話會吃掉啊所以一定是高於三十六萬的嘛是不是 |
| transcript.whisperx[311].start |
10435.607 |
| transcript.whisperx[311].end |
10450.135 |
| transcript.whisperx[311].text |
那我再請教一下部長我們現在談所得稅法的修正草案那你們所提出來是說未成年的子女的免稅額提高50%嗎?就是說現在免稅額從10.1萬可以增加到15.15萬增加50%是的 |
| transcript.whisperx[312].start |
10459.562 |
| transcript.whisperx[312].end |
10478.389 |
| transcript.whisperx[312].text |
這個齁 因為這個是屬於這一個零到 你們本來是零到六歲嘛 現在是零到十八歲是不是跟委員報告 零到六歲原來是幼兒學前特別扣除額第一胎孩子 一個孩子十五萬然後第二胎以後都是二十二點五萬 每個孩子喔那是幼兒學前特別扣除額 |
| transcript.whisperx[313].start |
10478.942 |
| transcript.whisperx[313].end |
10507.365 |
| transcript.whisperx[313].text |
那至於這個孩子呢他原來也有一個免稅額只是十萬一千塊那現在我們把他調高百分之五十以後變成十五萬一千五百塊所以他如果是零到六歲他除了這個免稅額十五萬一千五百塊還可以疊加幼兒學前特別扣除額所以零到六歲的孩子呢這第一個孩子就可以再減掉三十點一五萬第二個孩子就可以減到三十七萬點六五六千五百塊我們這個這個 |
| transcript.whisperx[314].start |
10509.146 |
| transcript.whisperx[314].end |
10536.455 |
| transcript.whisperx[314].text |
扣除額跟幼兒的特別扣除額是疊加的疊加在一起但是他滿六歲以後到十八歲的部分免稅額也是加50%也就是從十萬一千調高到十五萬一千五百塊那我們現在就是講說本來就是零到六歲政府有在照顧還有幼兒學錢特別扣除額然後在十八歲之後我們有教育特別扣除額之前我們在討論就是說六歲之後到十八歲就是青少年這個階段 |
| transcript.whisperx[315].start |
10537.635 |
| transcript.whisperx[315].end |
10558.799 |
| transcript.whisperx[315].text |
並沒有所謂這個特別的扣除額啦那請問這部分的話是不是可以在這個特別扣除額這方面這個財政部再考慮一下委員報告 除了扣除額其實孩子的這個照顧六歲以後的同樣跟委員報告剛剛就有所謂的成長津貼每個月五千塊 兩千塊是直接兩千五百塊直接給家人 兩千五百到有補嘛 補這個成長津貼嘛然後我現在又多了這一個 |
| transcript.whisperx[316].start |
10563.819 |
| transcript.whisperx[316].end |
10579.887 |
| transcript.whisperx[316].text |
扶養免稅就是再增加50%但是就是這一段其實在這一階段家長也是要花不少錢所以我想包括我或是其他很多委員也希望說在這個階段青少年這個階段是不是有這個所謂的這個特別扣除能夠把它加上去 |
| transcript.whisperx[317].start |
10580.743 |
| transcript.whisperx[317].end |
10604.509 |
| transcript.whisperx[317].text |
我想跟委員報告除了稅的扣除額之外其實政府有多項支持的措施包含12年的國教都免學費那包含私立大專院校的一個學雜費的補助每一個學年私立大概有三萬五千塊以及住宿費的這個是講18歲之後的啦我是講青少年階段啦國中高中這個階段的啦國高中的部分學費都全免啦 |
| transcript.whisperx[318].start |
10605.729 |
| transcript.whisperx[318].end |
10623 |
| transcript.whisperx[318].text |
學費都減免了我知道啦那我是說這部分家長在養育這方面也是要花蠻多錢的我覺得這部分你們還是要稍微再考慮一下再減輕一下我們家長的負擔好不好好 謝謝我們結束李昆城委員的質詢接下來請陳玉珍委員 |
| transcript.whisperx[319].start |
10631.01 |
| transcript.whisperx[319].end |
10634.9 |
| transcript.whisperx[319].text |
谢谢主席有请庄部长辛苦了请庄部长 |
| transcript.whisperx[320].start |
10641.164 |
| transcript.whisperx[320].end |
10658.379 |
| transcript.whisperx[320].text |
委員好部長辛苦了齁這個最近齁這個促參重大公建有放寬兩大類齁就財政部有納入勞工福利設施跟古蹟活化經營維護這一些啦齁寄出一些相關的租稅優惠鼓勵民間投資啦齁這個這樣見啦 |
| transcript.whisperx[321].start |
10661.297 |
| transcript.whisperx[321].end |
10687.452 |
| transcript.whisperx[321].text |
那我在想說出產市當然那天我來跟他們討論他們當然是基本上做得不錯但是我發現在離島地區的這個部分相對的這個不足那因為這個出產法當然它的這個本島的這個思維讓我們離島地區陷入制度的這個邊緣化因為這個思維是要有一個經濟規模有一個高效率的都會區的標準但是因為我們 |
| transcript.whisperx[322].start |
10688.753 |
| transcript.whisperx[322].end |
10702.602 |
| transcript.whisperx[322].text |
離島的確是比較偏遠很多事情的確就是沒有這個經濟規模那所以很多這個很好的這個法律初參的這個法律實際上到應用上到底離島就變成我們看得到吃不到變成一個紙上談兵 |
| transcript.whisperx[323].start |
10704.383 |
| transcript.whisperx[323].end |
10717.212 |
| transcript.whisperx[323].text |
他的規定是3億到10億元以上的重大工建投資在離島這個東西要回本很困難面積大型物流中心2公頃以上我們的土地也相對比較小運動硬體的規格要惜次的指標 |
| transcript.whisperx[324].start |
10725.057 |
| transcript.whisperx[324].end |
10737.082 |
| transcript.whisperx[324].text |
那表面上這些限制就是投資和面積的限制你看我們在這邊反映很多次離島要做任何的建設這個成本都很高這個我想部長理解吧 |
| transcript.whisperx[325].start |
10738.408 |
| transcript.whisperx[325].end |
10754.987 |
| transcript.whisperx[325].text |
第一個 成本高當然這部分我也在跟公共工程委員會討論第一個成本高因為過去做的人也少觀光產業有時候受限於天氣各項因素有時候客源也沒有到那麼完全穩定那所以 |
| transcript.whisperx[326].start |
10755.888 |
| transcript.whisperx[326].end |
10758.59 |
| transcript.whisperx[326].text |
再加上金門地區還有國家公園、軍事、文化資產保護等等還有環評那所有事情就一拖像金門現在有一個之前有一個案例就是台開的工商休閒園區當初綁了很多的指標就是包括物流、旅館倉儲要八、九十% |
| transcript.whisperx[327].start |
10777.72 |
| transcript.whisperx[327].end |
10785.134 |
| transcript.whisperx[327].text |
但是事實上現在這個案子現在第二階段並沒有初三室當然有去協調啦有協調嘛現在進度如何市長給您報告 |
| transcript.whisperx[328].start |
10791.004 |
| transcript.whisperx[328].end |
10809.546 |
| transcript.whisperx[328].text |
公安委員這個案子之前有先來我們這邊調解那後來我們也做出調解建議雙方也都同意了那調解的內容主要就是請他們再提一些替代方案就是第二期停掉了嘛對不對不過目前我們已經掌握到他有送替代方案但是金門縣政府沒有同意他的替代方案 |
| transcript.whisperx[329].start |
10809.906 |
| transcript.whisperx[329].end |
10821.778 |
| transcript.whisperx[329].text |
就是他要停掉第二期第一期已經做了 但第二期停掉因為第一期的開發效果沒有那麼好他也投資很多沒有看到那麼好是因為資產很重規模的下去投資投資好幾十億然後因為兩岸政策變化 是不是這樣子是的 |
| transcript.whisperx[330].start |
10830.646 |
| transcript.whisperx[330].end |
10854.147 |
| transcript.whisperx[330].text |
那所以在這個方面上我想金門是不是 畜産市這邊是不是有比較新的這種想法比較好的這個模式比如說怎麼公私協力公私協力PPP的方式或者是我們看到澎湖那邊有一個做法澎湖你看澎湖有一個公園它是用一個創新的方法用露營車引進這個 |
| transcript.whisperx[331].start |
10856.249 |
| transcript.whisperx[331].end |
10856.429 |
| transcript.whisperx[331].text |
你也知道這幾個例子嗎 |
| transcript.whisperx[332].start |
10878.667 |
| transcript.whisperx[332].end |
10891.993 |
| transcript.whisperx[332].text |
報告我們有掌握這些案例澎湖跟馬祖這個做法那這些做法算是到目前為止相對是成功的嗎是我們基本上福田家園也是政府出資然後民間來經營這個也是還算是可以的案子 |
| transcript.whisperx[333].start |
10895.074 |
| transcript.whisperx[333].end |
10913.265 |
| transcript.whisperx[333].text |
所以我在想說你們出産師的這個放大這個公共建設的LAB這個當然這個很好啦但在像金門這樣的離島居居就是沒有辦法應用到所以是有沒有辦法在出産的這個相關的條例頭加一張離島的這個專章那個省部長這個部長這政策問題啊 |
| transcript.whisperx[334].start |
10915.446 |
| transcript.whisperx[334].end |
10937.411 |
| transcript.whisperx[334].text |
要幫助地方的發展我想跟委員報告第一個 促財案不是只有BOT比如你剛剛講BTO 有償BTO等等各種方式那委員這邊如果有什麼樣具體的需求我們的具體的請求在這裡就是說是不是深化有償PPP的機制翻轉一些舊的思維那把那個離島 因為離島金現在沒什麼錢了 |
| transcript.whisperx[335].start |
10941.332 |
| transcript.whisperx[335].end |
10964.788 |
| transcript.whisperx[335].text |
可以跟我們促參室提出來是不是促參室可以主動的幫我們提出專訪章第二個就是說您剛剛提到就是說有個納入中大公共建設範圍的就租稅有相關的減免對不對但是因為那個門檻以至於離島沒有辦法去適用到這個中大公共建設範圍所以他在租稅優惠上就沒有辦法享受到那對於投資廠商的誘因就不足 |
| transcript.whisperx[336].start |
10965.889 |
| transcript.whisperx[336].end |
10976.591 |
| transcript.whisperx[336].text |
那是不是要對離島的部分訂定不同的一個重大公建範圍那因為重大公建範圍是有各目的市市長的預算規模可能可以小一點因為小時候沒辦法投資那麼多就是說各重大公共建設範圍是有各目的事業主管機關來訂定的那至於對於離島部分要不要訂不同的一個門檻雖然是各個目的主管機關訂定 |
| transcript.whisperx[337].start |
10989.754 |
| transcript.whisperx[337].end |
11009.039 |
| transcript.whisperx[337].text |
你們可以主動發起嗎對我們可以請各目的世界主管家把這個考量進來是不是訂不同的門檻來做一個讓離島可以適用這樣的一個租稅優惠的待遇好這個是一點另外一點我那天提到的就是水頭商港這一塊就是水頭應該說小山通這個節點這一塊有關這個經過小山通這個部分我們想說要嘛來說個 |
| transcript.whisperx[338].start |
11014.983 |
| transcript.whisperx[338].end |
11020.405 |
| transcript.whisperx[338].text |
捐稅或是捐稅的話就是複稅署這個如果用規廢法呢那就是國庫署是吧是這不同的單位或者有沒有什麼其他的方法讓經過金門的人這兩位我那天有跟溝通因為不管是 |
| transcript.whisperx[339].start |
11032.07 |
| transcript.whisperx[339].end |
11047.833 |
| transcript.whisperx[339].text |
負責署還是國庫署都是財政部下面的單位嘛到底是要用稅捐的方式訂一個法源在離島階級條例頭訂比較好呢還是是說我們因為我們地方議會可以有一個法源我們就可以訂一個或者我要在離島階級條例頭訂或者是你們這邊就可以相對應的我們送上來讓你們來幫我們備查或者是由國庫署我們這邊用規範法的方式來做 |
| transcript.whisperx[340].start |
11056.915 |
| transcript.whisperx[340].end |
11068.782 |
| transcript.whisperx[340].text |
我想你們都有討論過 部長覺得哪個單位來負責比較妥當用稅捐的方式比較妥當還是用規範的方式比較好呢稅捐的方式上次有跟委員報告過地方稅法通則裡面 |
| transcript.whisperx[341].start |
11069.841 |
| transcript.whisperx[341].end |
11089.486 |
| transcript.whisperx[341].text |
他有定相關的條件那之前民國93年沒有那是後來我們又查那是113年啦那個已經是113年的案子了就113年你們覺得說這個兩岸的這個將會限制兩岸的往來那現在政策事實上中央政策並沒有希望太多交流所以這個定下去事實上 |
| transcript.whisperx[342].start |
11090.486 |
| transcript.whisperx[342].end |
11109.145 |
| transcript.whisperx[342].text |
都符合中央政策啦我們有一個審議會來做討論我知道我知道你先告訴我這個方向哪個方向我們往哪邊去修法比較妥當這個部分可以跟中央一起來努力嘛這個部分容我們再來做討論好不好對你大概有一個想法你有沒有什麼初步的想法規費呢規費就是國庫署嘛對或是稅捐呢 |
| transcript.whisperx[343].start |
11113.169 |
| transcript.whisperx[343].end |
11126.827 |
| transcript.whisperx[343].text |
捐啦 你講稅是我們付稅對不對對 我們地方來捐一個捐嘛對 希望這邊就是或者我事實上也想過一個方法並不是真的說從過境人身上拿到錢 我們可以 |
| transcript.whisperx[344].start |
11127.782 |
| transcript.whisperx[344].end |
11153.735 |
| transcript.whisperx[344].text |
反向的提供他消費的點數 消費的券你了解嗎 比如說經過人每個人交一千塊我們提供一千塊可以 我們的目的都只是為了讓他在地方有消費 不然現在真的太多人經過但他們經過下了飛機 然後就去坐船 然後就坐過去對地方事實上沒有帶來多大的這個經濟效益 對金門來講也要還要承擔金門人現在坐飛機都做不到的這樣的困擾 |
| transcript.whisperx[345].start |
11154.315 |
| transcript.whisperx[345].end |
11168.626 |
| transcript.whisperx[345].text |
現在不管要奔商啊見家人最後一面啊就醫啊基本上都很幾個月前都買不到藥臨時就沒辦法處理所以這個部分我們承受這麼多苦果在地的居民承受這麼多苦果那因為現在 |
| transcript.whisperx[346].start |
11169.947 |
| transcript.whisperx[346].end |
11194.445 |
| transcript.whisperx[346].text |
航空公司的確沒有那麼多的機組員 沒有人啦也沒有那麼多架的飛機所以這個往來金門是非常非常不容易啦之前我們 之前本來財委會說六月份那時候要去金門考察嘛也是因為我想說喔 那個時候不容易 對 五月份會訂不到 會訂不到飛機如果我們財委會 還有交通委員會要去考察有飛機 然後老闆聽說訂不到 哇 這個會引起非常大的民怨的確是沒有飛機 是吧 連 |
| transcript.whisperx[347].start |
11196.727 |
| transcript.whisperx[347].end |
11213.062 |
| transcript.whisperx[347].text |
中央大會到金門地方去都沒辦法了所以一定要讓這路過的這些人對不對我們讓他有一些消費的方式也可以促進我們金門的這個經濟發展我想委員的目的就是促進金門是經濟發展我不是說我一定要從身上拿來我們也可以反饋 貶恕各位你請這個部會 |
| transcript.whisperx[348].start |
11217.046 |
| transcript.whisperx[348].end |
11241.96 |
| transcript.whisperx[348].text |
我們內部先做討論 然後跟委員做報告多久可以給我答案呢 因為那天沒有告訴我多久給我答案我們一周內 我們先內部做討論再跟委員討論你幫我想一下 或者出餐師你也可以幫忙想一下 有沒有比較靈活的方法嘛出餐師 對 可以 你有相關的一個想法就是這個部分 經過的人留下一點這個消費嘛那這怎麼樣 出餐師也都想一下 這個比較靈活嘛 好嗎 |
| transcript.whisperx[349].start |
11242.64 |
| transcript.whisperx[349].end |
11245.863 |
| transcript.whisperx[349].text |
好的 我們來討論一下 然後跟委員報告好 謝謝部長 謝謝好 謝謝 我們結束陳玉珍委員的質詢要請李延秀委員他們說不處理提案嗎這吳秉瑞說的 |
| transcript.whisperx[350].start |
11275.956 |
| transcript.whisperx[350].end |
11280.819 |
| transcript.whisperx[350].text |
謝謝接下來請莊部長莊部長辛苦了部長好部長今天辛苦了我們今天針對於所得稅法修正的詢答不論是針對未成年子女的免稅額或者是幼兒的扣除額的部分其實都有很多委員的提案那其實這個委員所有的提案其實不只是這一屆其實歷屆都有 |
| transcript.whisperx[351].start |
11303.095 |
| transcript.whisperx[351].end |
11332.241 |
| transcript.whisperx[351].text |
那相關的政策其實當然我們在最近因為賴總統宣布之後你們才整個做了個很大的調整過去您的說法都是這個對稅基有影響所以我們暫緩保留那但我也尊重那但是今天在整個國家政策上針對少子女化我們所做的一個政策的轉彎跟調整我個人是長期支持因為這個是很多委員不分藍綠白大家都有 |
| transcript.whisperx[352].start |
11332.941 |
| transcript.whisperx[352].end |
11351.463 |
| transcript.whisperx[352].text |
相關的提案但是就成如剛剛前面幾位委員所質詢的其實我覺得一個政策的調整我覺得我們不要看到腳痛修腳頭痛修頭痛處理頭痛的問題我覺得應該把整個政策思考的更完整 |
| transcript.whisperx[353].start |
11352.183 |
| transcript.whisperx[353].end |
11380.533 |
| transcript.whisperx[353].text |
當然面對少子女化的問題我們去做一些政策上的調整跟處理但是有沒有真正解決完整的問題我們今年度我們可能修正這個未成年那明年度我們會不會針對比如說青少年的部分剛剛其他委員也有提到整個去再做一次調整所以我覺得一次要處理應該要把它思考得更完整才對那當然我們在這一次的調整當中我們以七歲的部分來去做 |
| transcript.whisperx[354].start |
11381.633 |
| transcript.whisperx[354].end |
11393.436 |
| transcript.whisperx[354].text |
界限來去做處理但是我想部長你有生育過小孩你更清楚雖然我們學前的部分我們現在未滿7歲我們有幼兒學前的扣除額15萬再加上現在加碼免稅額15萬1500塊但是一旦滿了7歲以上的小孩子15歲的扣除額是馬上歸零 |
| transcript.whisperx[355].start |
11403.658 |
| transcript.whisperx[355].end |
11428.245 |
| transcript.whisperx[355].text |
但是你我都做過媽媽我們都很清楚七歲之後其實孩子的花費是更大面對現在課綱的調整學習歷程又要做社會的服務又要去學各項的才藝又要做課後的輔導其實你都笑了我心理過程我也非常清楚宋署長應該更清楚我們都當過媽媽所以其實七歲以上那個家庭的負擔 |
| transcript.whisperx[356].start |
11433.246 |
| transcript.whisperx[356].end |
11455.886 |
| transcript.whisperx[356].text |
才是更大的 因為孩子開始在學習的競爭上每個父母都希望孩子成龍成鳳所以希望能給的就給的更多即便現在生的少 但是就是精英化的教育 大家給的更多所以為什麼是以七歲來去做分界點我覺得這個你個人有什麼看法 |
| transcript.whisperx[357].start |
11458.096 |
| transcript.whisperx[357].end |
11474.508 |
| transcript.whisperx[357].text |
主要是因為六歲以後進入小學是進入所謂的國民的義務教育但是我剛剛講的你一定也認同嘛你剛才講說我們義務教育高中以下都義務教育高中義務以下的教育其實不是今年才有的已經是這麼多年但是我們也都承認 |
| transcript.whisperx[358].start |
11475.288 |
| transcript.whisperx[358].end |
11481.431 |
| transcript.whisperx[358].text |
現在無論是補習費還有課綱調整增加學習歷程孩子我們以前小學時候可能每個人給50塊100塊一個禮拜零用錢現在可能物價通膨所以我們給孩子的花費的那個成本當然也就越來越高包括現在才藝費學習費制服費學習用的3C設備哪一項不是高額的費用我想我講到這邊你應該同意我的說法 |
| transcript.whisperx[359].start |
11502.501 |
| transcript.whisperx[359].end |
11506.343 |
| transcript.whisperx[359].text |
所以我覺得用學齡前 現行的制度用學齡前作為劃分的標準我覺得是 我個人認為思考的不夠完整所以我覺得是不是應該在這個政策上我們一次到位把它想得更清楚 |
| transcript.whisperx[360].start |
11521.631 |
| transcript.whisperx[360].end |
11543.957 |
| transcript.whisperx[360].text |
這個是我今天我要質詢的第一個問題喔子女的養育成本並不會因為滿7歲就驟然下降因此把7歲作為扣除而終止門檻已經跟現在家庭支出的結構是完整的脫節我也看到當賴總統這個政策發布出去的時候網路上也很多年輕的父母討論的也有提出這樣的質疑跟問題所以今天 |
| transcript.whisperx[361].start |
11546.098 |
| transcript.whisperx[361].end |
11573.42 |
| transcript.whisperx[361].text |
我在這邊為什麼跟你討論這個議題因為同樣的扣除額的問題每一切都有立委提出來但是當時的部長或者是我們財政部底下的署長們大家都認為說這個對稅級有影響所以我們不移動那直到一個賴總統政策轉彎之後我們才來處理所以我才提醒部長我們要不要既然藍綠白大家都有同樣的看法跟想法我們要不要一次把他這整個政策做得更思考完整 |
| transcript.whisperx[362].start |
11575.007 |
| transcript.whisperx[362].end |
11580.84 |
| transcript.whisperx[362].text |
請部長回應委員報告我們這18項措施其實就是一個五大面向四大策略18項措施 |
| transcript.whisperx[363].start |
11582.366 |
| transcript.whisperx[363].end |
11591.888 |
| transcript.whisperx[363].text |
那您剛剛提到就是幼兒學期間特別扣除他當屆滿年齡以後那免稅額的部分事實上就已經呈現了原來並沒有這一塊所以從7歲到18歲中間免稅額是提高了50%我想這個部分是這樣而且未來會隨著無價指數會做調整另外其實我覺得跟委員也報告其實我們當時都是雙薪家庭帶小孩還有一個就是職場的友善是非常重要所以在這一次裡面整個 |
| transcript.whisperx[364].start |
11609.012 |
| transcript.whisperx[364].end |
11627.071 |
| transcript.whisperx[364].text |
整個一個戰略新戰略裡面是對於職場的友善職場的部分提出相當的措施部長那這個友善職場部長我要提醒就是說友善職場未來各部會怎麼做我們沒有把握你說有成長津貼政府也是在直接的支付但是相對的 |
| transcript.whisperx[365].start |
11628.512 |
| transcript.whisperx[365].end |
11646.141 |
| transcript.whisperx[365].text |
賴總統也一定非常清楚整個行政院都非常清楚現在養兒的花費是越來越高而不是只有友善職場那友善職場過去譬如說整個企業底下會有一個育兒中心等等其實現在到底實踐了多少都還是一個位置是我所知道的數據事實上是不好的 |
| transcript.whisperx[366].start |
11646.701 |
| transcript.whisperx[366].end |
11673.343 |
| transcript.whisperx[366].text |
所以這件事情才要跨部會大家能做足就盡量做足不要為得不足可以做70% 80%最後我們只做30%這就是我的建議所以我今天再一次苦口婆心的提出來我們一個政策要調我們不要每一屆想到什麼做什麼而是一個政策應該要思考的更完整這是部長我良心的建議因為我剛剛提出這些你也微笑你也都知道其實七歲以後孩子的花費更大 |
| transcript.whisperx[367].start |
11674.744 |
| transcript.whisperx[367].end |
11702.92 |
| transcript.whisperx[367].text |
但是年輕的夫妻不願意生小孩的他都知道其實整個政策其實不是只有頭痛一頭腳痛一腳而是一個整個政策要想思考的更完整能做到足這才有辦法最近這兩年我們看到日本跟韓國突然他們的生育率好像在政策上有一些提高所以我才提醒這個政策要調整我們勢必要讓誘因是可以做到足而不是只是有的交代看起來好像 |
| transcript.whisperx[368].start |
11703.78 |
| transcript.whisperx[368].end |
11724.899 |
| transcript.whisperx[368].text |
釋放一些利多這是我要提醒部長的地方因為相關政策其實我們每一屆立委都有提出來但是直到賴總統轉完之後您才開始思考因為過去我們都提出來就是說不要只算適用人數或戶數你們擔心的只是稅基的問題但是因為一個賴總統的政策我們要正視國家少子女的話你們才整個部會全部都轉彎 |
| transcript.whisperx[369].start |
11725.76 |
| transcript.whisperx[369].end |
11732.168 |
| transcript.whisperx[369].text |
所以我才提醒部長 我們既然現在國家的晶片AI 我們增加稅很好 稅率還不錯但是這些稅率畢竟還是只有36萬人在繳 AI其實也就是就業的人口就是36萬廣大全國的勞工們 白領階級 其實受惠的並沒有那麼多 |
| transcript.whisperx[370].start |
11746.664 |
| transcript.whisperx[370].end |
11755.447 |
| transcript.whisperx[370].text |
這是現在我們有可能接下來造成貧富差距越來越大的原因這是我要提醒部長第一個問題那第二個問題就是我要再一次提醒部長在這一次的調整當中事實上包括社會強制社會納保的部分到底應不應該計入薪資所得的部分我有提出修正案在第14條的部分我們都知道像軍保工保勞保的部分它是屬於強制納稅依據 |
| transcript.whisperx[371].start |
11774.013 |
| transcript.whisperx[371].end |
11798.869 |
| transcript.whisperx[371].text |
司法院的第745條的解釋我們應該減除成本及必要的費用客觀的淨值為稅基而不是把按薪資數額作為稅基但是我們現在對於軍保工保跟勞保的部分我們都知道他們是依法納繳他們根本沒有選擇的機會他們是強制納保而且是必要付出的成本但是我們卻把這些他們所付出的社會保險把它當成所得的課稅 |
| transcript.whisperx[372].start |
11803.152 |
| transcript.whisperx[372].end |
11821.671 |
| transcript.whisperx[372].text |
其實我覺得這整件事情本身就已經違反了量能課稅這件事情所以部長這件事情我要拿一個例子因為我時間剩下的不多你怎麼看待這件事情部長你先回因為宋署長在跟你pass答案 |
| transcript.whisperx[373].start |
11822.091 |
| transcript.whisperx[373].end |
11826.774 |
| transcript.whisperx[373].text |
你怎麼看待這件事情是 我想委員這個提案我們剛剛說過這個保險的部分我們目前來說是有兩萬四千塊的一個列舉扣除那另外呢這個部分有列扣除然後等到領保險費的時候是免繳所得部長我知道你要講說有兩萬四的扣除額但是這兩萬四的扣除額光是扣掉我們的那個健保的成本啦那些都已經吃滿 |
| transcript.whisperx[374].start |
11848.626 |
| transcript.whisperx[374].end |
11850.567 |
| transcript.whisperx[374].text |
還有我們可能有壽險的保險跟我們報告健保不在這裡面那壽險的保險算在裡面嘛對不對那壽險在裡面就人人保險都在裡面很多國人他都有人壽的保險扣找就扣滿了所以是扣不到 |
| transcript.whisperx[375].start |
11866.599 |
| transcript.whisperx[375].end |
11878.623 |
| transcript.whisperx[375].text |
所以這跟大法官的解釋是有一點互相不是有一點我個人認為是互相違背的那我要提醒一件事情就譬如說我提出一個觀念就是說我們現在在勞保的部分我們勞保我們如果自願提出提繳的退休金可以免在每個月工資6%以內是不計入提繳的年度的薪資的課稅勞保我只要勞工我自願提出來的話我就不用課稅 |
| transcript.whisperx[376].start |
11896.788 |
| transcript.whisperx[376].end |
11899.709 |
| transcript.whisperx[376].text |
所以我用這個概念一個是他自願提繳他就可以免課稅那我們現在廣大包括你公務人員我們都因為社會保險被強制納保他變成是收入被課稅我覺得這兩件事情 |
| transcript.whisperx[377].start |
11915.755 |
| transcript.whisperx[377].end |
11917.357 |
| transcript.whisperx[377].text |
自願提撥它可以扣6%我們被強制 你們被強制納保軍公教人員 社會保險被強制納保反而是不能免除課稅我覺得這件事情跟量人課稅的原則我覺得是互相違背的 |
| transcript.whisperx[378].start |
11931.554 |
| transcript.whisperx[378].end |
11945.96 |
| transcript.whisperx[378].text |
所以今天我才提出來第14條的修法我希望站在廣大軍公教人員他服務社會 服務國家政治的服務國人 服務國家政府的效能的部分我覺得應該他們被強制納保跟勞工 |
| transcript.whisperx[379].start |
11949.841 |
| transcript.whisperx[379].end |
11975.034 |
| transcript.whisperx[379].text |
又有不同的階級我覺得這件事情應該要跟大法官的解釋我覺得你們要再進一步去做思考因為我今天時間到了我就不再做質詢但是我希望部長思考這件事情為什麼勞工提撥6%他可以免除課稅我能不能跟委員說明一下提撥的部分不管是勞退還有公務員的退伏還有公立學校退伏這個部分都 |
| transcript.whisperx[380].start |
11975.794 |
| transcript.whisperx[380].end |
11990.299 |
| transcript.whisperx[380].text |
沒有記錄薪資都沒有把它當到所得裡面去扣那個沒有那等到領退休所以這個兩個是不同的一個是保險一個是退休退伏這兩者是分開的那對勞工來說他就是退休金但是當他領退休金的時候有退職所得課稅的問題 |
| transcript.whisperx[381].start |
12001.443 |
| transcript.whisperx[381].end |
12006.489 |
| transcript.whisperx[381].text |
但是到如果在保險費領取的時候是完全沒有所得稅是免稅的所得我想這個部分要把它分兩個不一樣的概念來做討論你會說是不一樣的概念但是對於很多軍工教育人員來說 |
| transcript.whisperx[382].start |
12016.3 |
| transcript.whisperx[382].end |
12039.119 |
| transcript.whisperx[382].text |
大家的思考邏輯並不是這樣子所以我想部長我的質詢其實是很多軍公教人員的心聲你也是軍公教人員那我沒有要圖利你但是我覺得應該站在廣大軍公教人員立場去思考看待這件事情還有在思考大法官的解釋上再去深層思考這整個面向謝謝以上是我的質詢謝謝委員謝謝李恩秀委員接著我們請王世堅委員 |
| transcript.whisperx[383].start |
12058.371 |
| transcript.whisperx[383].end |
12058.391 |
| transcript.whisperx[383].text |
蔣麗芸議員 |
| transcript.whisperx[384].start |
12071.567 |
| transcript.whisperx[384].end |
12098.021 |
| transcript.whisperx[384].text |
你剛才講的是沒錯啦健保本來就沒有列入這個扣除額這個範圍不過現在列舉扣除額已經夠不公平啦怎麼說呢雖然沒有把健保列入但是把這個保險費把勞保費跟一般的商業保險列在一起那勞保費這個是 |
| transcript.whisperx[385].start |
12100.639 |
| transcript.whisperx[385].end |
12127.741 |
| transcript.whisperx[385].text |
強制的社會保險這是正確的但是你把它一起列進去在列舉扣除額裡面這個列舉扣除額總額才兩萬四那我們如果以平均薪資四萬七千的壽星階級來講他一個月的勞保費一千一百四十五元一年就要一萬三千七百四十元請問啦兩萬四的列舉扣除額扣除掉 |
| transcript.whisperx[386].start |
12130.923 |
| transcript.whisperx[386].end |
12149.353 |
| transcript.whisperx[386].text |
13740元以後所剩無幾不是嗎才剩10260元讓他可以去保民間這個商業保險真正的讓他未來退休以後可以受益的很大一部分是這個部分那我請問 |
| transcript.whisperx[387].start |
12150.987 |
| transcript.whisperx[387].end |
12177.557 |
| transcript.whisperx[387].text |
一年售額只能夠列一萬零兩百六十元你能夠買怎麼樣的商業保險怎麼樣的人壽保險現在利率又這麼低那個是聊勝於無啦那剛才這個我們燕秀委員提到的軍公教這很對我今天用另外一個名詞來包括 |
| transcript.whisperx[388].start |
12178.67 |
| transcript.whisperx[388].end |
12204.2 |
| transcript.whisperx[388].text |
深斗小民就是包括軍公教跟所有壽星階層在這個稅制上是如何的不公平我先問一下這個坐月子中心部長你上回有答應我說要請負稅署研議評估就是說要把它納入要把它納入醫藥及生育費這一個部分 |
| transcript.whisperx[389].start |
12206.2 |
| transcript.whisperx[389].end |
12233.149 |
| transcript.whisperx[389].text |
醫藥生育費的列舉扣除了不曉得有沒有評估了報告委員 其實我們講作業值中心因為他的名目非常非常的多如果是跟醫療費用有關 結果是怎樣就是如果跟醫療 醫藥費用 生育費用有關的我們本來就不會讓他扣如果他是譬如營養品啊我們舉個例子 營養品啊又來了 |
| transcript.whisperx[390].start |
12235.17 |
| transcript.whisperx[390].end |
12244.275 |
| transcript.whisperx[390].text |
對 坐月子的你婦人是不是更需要營養補償我們政府怎麼計較這一點點呢這一筆費用是醫藥的 這個才給這個是保健的 是營養品的 這個就不能我跟你講你這樣嚴厲評估這個還不行你先請回那個部長這個議題 |
| transcript.whisperx[391].start |
12259.624 |
| transcript.whisperx[391].end |
12279.49 |
| transcript.whisperx[391].text |
再給你一個月的時間 你給我答覆好不好現在少子化已經是國安問題我們台灣現在是全世界部長記得喔 不是全亞洲全世界生育率最低的國家那我們國家在跟他們計較這一點點坐月子中心的小錢嗎 |
| transcript.whisperx[392].start |
12281.09 |
| transcript.whisperx[392].end |
12296.646 |
| transcript.whisperx[392].text |
富人同胞生育小孩以後更需要把身體保養好這樣人家才敢生他也才有辦法再回到職場不是嗎所以我覺得你現在我回去評估清楚了我現在在講說有錢人啊 |
| transcript.whisperx[393].start |
12300.051 |
| transcript.whisperx[393].end |
12318.698 |
| transcript.whisperx[393].text |
在我看我們2300萬人就分兩種人一個有錢人 一個就生斗小民好 那這兩種我們重要的兩種分類裡面負者越負啦部長我相信你知道嘛我們股票從不到2萬點現在到4萬5千點啦房價更是房價的那個暴漲 |
| transcript.whisperx[394].start |
12327.943 |
| transcript.whisperx[394].end |
12330.824 |
| transcript.whisperx[394].text |
這幾年來從2020年到2024年這四年時間全台灣七大都會區的漲幅是53.2 |
| transcript.whisperx[395].start |
12343.496 |
| transcript.whisperx[395].end |
12362.64 |
| transcript.whisperx[395].text |
全台灣房價漲幅53.2好啦 擁有房子炒股票的富者越富但是我們對他們的遺產稅的部分我就舉去年為例去年啊 試用20%最高級距的有733位那麼他們總資產達到2600億 |
| transcript.whisperx[396].start |
12370.731 |
| transcript.whisperx[396].end |
12386.297 |
| transcript.whisperx[396].text |
也就是說平均一位是3.65億比前一年度平均每一件又增加了0.35億我們從這遺產裡面就可以看清楚確實富者越富 |
| transcript.whisperx[397].start |
12387.83 |
| transcript.whisperx[397].end |
12405.725 |
| transcript.whisperx[397].text |
那 好啦 結果我們現在評估說 那這個免稅額不管是有錢人的 或者我們生斗小民的你們都用CPI的指數來評估欸 奇怪 CPI是通膨指數為數眾多的生斗小民 物價通膨越痛苦 |
| transcript.whisperx[398].start |
12417.441 |
| transcript.whisperx[398].end |
12426.309 |
| transcript.whisperx[398].text |
結果反而造就有錢人他們的免稅級距更減少免稅金額更擴大我就舉你現在列的那個免稅的級距來講你對有錢人的部分你們打算從這個免稅金額 |
| transcript.whisperx[399].start |
12446.708 |
| transcript.whisperx[399].end |
12469.994 |
| transcript.whisperx[399].text |
這個遺產稅從一千三百三十三萬要調高到一千四百六十萬也就是說通膨之下你們一下子就給一百四十萬的免稅空間馬上一年之內就增加那你對生土小民呢對生土小民有啦 你們有調 |
| transcript.whisperx[400].start |
12472.446 |
| transcript.whisperx[400].end |
12477.468 |
| transcript.whisperx[400].text |
調我舉106年到115年 總共調了三次每一次啊 4000塊有一次得證5000塊再來馬上115年這一次 要降到4000塊對有錢人 一條一免稅146萬高達1460萬 |
| transcript.whisperx[401].start |
12500.584 |
| transcript.whisperx[401].end |
12520.472 |
| transcript.whisperx[401].text |
對一般生土小民 嘿 你的免稅額薪資免稅額好啦 小調個四千一整年物價漲那麼多你免稅額調個四千這就是我們政府的態度嗎對生土小民就這麼嚴苛嗎社會富裕的成果生土小民沒辦法去分時到 |
| transcript.whisperx[402].start |
12530.618 |
| transcript.whisperx[402].end |
12553.643 |
| transcript.whisperx[402].text |
股票的紅利房價上漲的紅利那至少你讓我們在辛苦所得的薪資上能夠更大的空間去免稅這才是正確的嘛這才是大有為政府應該做的嘛不是嗎所以這一點我希望部長你回去想想你的看法呢跟委員報告在薪資所得的特別扣除額裡面 |
| transcript.whisperx[403].start |
12560.329 |
| transcript.whisperx[403].end |
12589.188 |
| transcript.whisperx[403].text |
法律規定就是3%如果CPI跟上一次調整有累積到3%那就按照實際的CPI調整指數調整那遺產稅遺證稅的部分是要累積到10%以上的時候來做調整所以兩者還是有差距所以在調整的那個頻率上所得稅還是比較頻率就很快就是每次調整的紀律或時間會比較接近只有這個標準有差部長我就知道你會這麼說 |
| transcript.whisperx[404].start |
12591.94 |
| transcript.whisperx[404].end |
12616.729 |
| transcript.whisperx[404].text |
你們總是有辦法幫這些超級富豪啊就想到怎麼樣就有這一句話可以脫掉對啦是10%但是 部長但是CPI這個10%對富有的人你像對郭台銘對他們這些人而言那10%100%他也沒差 |
| transcript.whisperx[405].start |
12621.459 |
| transcript.whisperx[405].end |
12643.257 |
| transcript.whisperx[405].text |
那物價 每一樣的物價都兩倍 它沒差啦它開不用怕啦但是對生頭小民那3%不得了耶那不得了耶所以我認為來到3%對生頭小民是痛苦的極限痛苦的極限所以我認為說這一個美帥的 |
| transcript.whisperx[406].start |
12649.898 |
| transcript.whisperx[406].end |
12661.023 |
| transcript.whisperx[406].text |
金額要再擴大這一點你再回去考慮好不好一樣一個月的時間給我答覆好不好好的 給您書面報告 謝謝好 你要書面給我 那是最好 |
| transcript.whisperx[407].start |
12662.506 |
| transcript.whisperx[407].end |
12684.947 |
| transcript.whisperx[407].text |
那我再來要提到的就是說要預防說我們台灣喔不要到時候變成就是說只有富人活得起的地方這個有名的經濟學雜誌Nambio這個裡面統計喔我就講台北就好啦其他地方不講我們大台北區的生活成本指數已經超過日本東京了 |
| transcript.whisperx[408].start |
12686.127 |
| transcript.whisperx[408].end |
12705.728 |
| transcript.whisperx[408].text |
日本東京是全世界有名 雄霸全世界各大都會區首屈一指的物價指數 生活指數結果我們台北竟然超越了它我們的生活城市指數54.7 |
| transcript.whisperx[409].start |
12708.739 |
| transcript.whisperx[409].end |
12735.029 |
| transcript.whisperx[409].text |
東京才54.1所以部長我提醒我們大家共同努力的目標就是要讓我們社會能夠朝均富如果大家成不了富沒辦法均富但至少大家要過著像樣一點的生活不要為生活所苦不要每天就是窮忙忙完了你是窮 |
| transcript.whisperx[410].start |
12738.274 |
| transcript.whisperx[410].end |
12760.506 |
| transcript.whisperx[410].text |
那一天到晚就在窮忙中打滾一天到晚辛苦的過生活這一點是我希望我們部長後好好把這句話聲勢我們一起來努力好不好好 謝謝委員那個報告給我們三個月時間把它整理出來給您好 但是坐月子中心一個月喔坐月子中心一個月喔好 謝謝 |
| transcript.whisperx[411].start |
12767.947 |
| transcript.whisperx[411].end |
12781.122 |
| transcript.whisperx[411].text |
好 我們結束王世堅委員的質詢接下來鍾嘉賓 鍾嘉賓 鍾嘉賓委員不在我們今天登記發言的委員均已詢答完畢我們今天會議做以下的決議 |
| transcript.whisperx[412].start |
12783.646 |
| transcript.whisperx[412].end |
12812.444 |
| transcript.whisperx[412].text |
委員 委員質詢未及答覆或說明及詢答完畢委員質詢未及答覆或請補充資訊請相關部會於一周內以書面答覆委員另外要求期限者從期鎖定委員 羅明財委員 鍾嘉斌委員所提書面質詢均列入記錄刊登公報並請相關部會以書面答覆所得稅法修正草案二十八案均 |
| transcript.whisperx[413].start |
12813.084 |
| transcript.whisperx[413].end |
12813.985 |
| transcript.whisperx[413].text |
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