| IVOD_ID |
17595 |
| IVOD_URL |
https://ivod.ly.gov.tw/Play/Full/1M/17595 |
| 日期 |
2026-07-16 |
| 會議資料.會議代碼 |
委員會-11-5-20-22 |
| 會議資料.會議代碼:str |
第11屆第5會期財政委員會第22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 |
22 |
| 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22次全體委員會議 |
| 影片種類 |
Full |
| 開始時間 |
2026-07-16T08:34:54+08:00 |
| 結束時間 |
2026-07-16T10:46:00+08:00 |
| 影片長度 |
02:11:06 |
| 支援功能[0] |
ai-transcript |
| video_url |
https://h264media01.ly.gov.tw:443/vod_1/_definst_/mp4:1M/b41997f390c3528ec7074259dd7bbe72c95a9c60aebdbf976d94474d9c748abcbd24833a02b9b2525ea18f28b6918d91.mp4/playlist.m3u8 |
| 會議時間 |
2026-07-16T09:00:00+08:00 |
| 會議名稱 |
立法院第11屆第5會期財政委員會第22次全體委員會議（事由：一、繼續審查中華民國115年度中央政府總預算案附屬單位預算營業部分，有關財政部主管臺灣土地銀行股份有限公司、財政部印刷廠、臺灣菸酒股份有限公司。（處理）
二、繼續審查中華民國115年度中央政府總預算案附屬單位預算營業部分，有關金融監督管理委員會主管中央存款保險股份有限公司。（處理）
三、繼續審查中華民國115年度中央政府總預算案附屬單位預算非營業部分，有關金融監督管理委員會主管：（處理）
(一)特別收入基金－金融監督管理基金。
(二)信託基金－保險業務發展基金。
四、繼續審查「所得稅法」28案：
(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。
(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。
五、審查本院台灣民眾黨黨團、委員李坤城等22人、委員黃秀芳等21人、委員王育敏等21人、委員林思銘等19人、委員葉元之等18人、委員賴惠員等17人分別擬具「所得稅法第十七條條文修正草案」等7案。【本院委員林思銘等19人提案如經院會復議，本次會議不予審查；後2案須經各黨團簽署不復議同意書】
六、審查行政院函請審議、本院委員黃捷等17人、委員王美惠等19人、委員鄭天財Sra Kacaw等18人分別擬具「所得稅法第十七條及第一百二十六條修正草案」等4案。【前3案如經院會復議，本次會議不予審查；後1案須經各黨團簽署不復議同意書】
【7月15日及16日兩天一次會】） |
| 委員名稱 |
完整會議 |
| 委員發言時間 |
08:34:54 - 10:46:00 |
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123 |
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我們現在繼續開會請議事人員宣讀今天的議程一繼續審查中華民國一百十五年度中央政府總預算案附屬單位預算營業部分有關財政部主管台灣土地銀行股份有限公司財政部印刷廠台灣英九股份有限公司處理二繼續審查中華民國一百十五年度中央政府總預算案附屬單位預算營業部分有關金融監督管理委員會主管中央存款保險股份有限公司處理 |
| transcript.whisperx[2].start |
1540.115 |
| transcript.whisperx[2].end |
1557.367 |
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三 繼續審查中華民國一百十五年度中央政府總預算案附屬單位預算非營業部分有關金融監督管理委員會主管一 特別收入基金金融監督管理基金二 信託基金保險業務發展基金處理四 繼續審查所得稅法二十八案一 |
| transcript.whisperx[3].start |
1558.408 |
| transcript.whisperx[3].end |
1572.813 |
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本院委員賴世寶等23人委員柯志恩等19人委員李燕秀等16人分別擬據所得稅法第14條及第17條條文修正草案等3案二本院臺灣民眾黨黨團國民黨黨團委員郭國文等16人委員陳慶輝等17人委員羅明才等18人委員張志倫等18人 |
| transcript.whisperx[4].start |
1581.736 |
| transcript.whisperx[4].end |
1603.566 |
| transcript.whisperx[4].text |
委員徐曉新等18人委員王逸川等19人委員陳金輝等23人委員黃宏威等17人委員羅廷瑋等23人委員袁匡衡等18人委員王振旭等18人委員謝龍介等16人委員廖偉祥等16人委員賴世寶等18人委員徐宇珍等19人委員翁曉琳等28人委員林建啟等20人委員邱政軍 |
| transcript.whisperx[5].start |
1606.347 |
| transcript.whisperx[5].end |
1624.783 |
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等17人委員洪孟凱等21人委員羅志強等16人委員賴世寶等25人委員郭國文等19人分別擬據所得稅法第17條條文修正草案等24案三本院委員蔡春籌等18人擬據所得稅法第17條及第126條條文修正草案案 |
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1626.205 |
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1655.047 |
| transcript.whisperx[6].text |
5.審查本院台灣民眾黨黨團委員李坤成等22人委員黃秀芳等21人委員王玉敏等21人委員林思明等19人委員葉元芝等18人委員賴慧媛等17人分別擬聚所得稅法第17條條文修正草案等7案6.審查行政院函情審議本院委員黃婕等17人委員王美惠等19人委員鄭天才等18人分別擬聚所得稅法第17條及第116條修正草案等4案 |
| transcript.whisperx[7].start |
1655.247 |
| transcript.whisperx[7].end |
1656.148 |
| transcript.whisperx[7].text |
林思敏委員王世堅委員 |
| transcript.whisperx[8].start |
1673.174 |
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1694.939 |
| transcript.whisperx[8].text |
以及我們今天在現場由我們財政部莊部長帶領的所有的部會同仁謝謝歡迎您我們台灣土地銀行股份有限公司何英明董事長歡迎您我們財政部印刷廠的王國龍王廠長歡迎您台灣燕酒股份有限公司的湯董事長歡迎您 |
| transcript.whisperx[9].start |
1696.721 |
| transcript.whisperx[9].end |
1725.211 |
| transcript.whisperx[9].text |
以及我們金管會彭金榮主委帶領的所有的同仁謝謝歡迎你們以及我們政企局中央存保公司的黃天慕董事長歡迎您以及我們衛福部社會司的張代理司長歡迎您我們教育部國民學前教育署的鄭芳瑜政專委歡迎您 |
| transcript.whisperx[10].start |
1726.82 |
| transcript.whisperx[10].end |
1745.408 |
| transcript.whisperx[10].text |
我們全市部退府司的朱美英朱專門委員歡迎您勞動部勞動司的黃勤雀黃專委歡迎您我們國防部主計局財務會計處的林處長歡迎您農業部農民輔導司的檢任記證邱檢任記證歡迎您 |
| transcript.whisperx[11].start |
1752.728 |
| transcript.whisperx[11].end |
1764.794 |
| transcript.whisperx[11].text |
法務部調部辦事檢察官楊檢察官歡迎您我們行政院主計總處基金預算處的黃專委歡迎您好 |
| transcript.whisperx[12].start |
1767.299 |
| transcript.whisperx[12].end |
1786.249 |
| transcript.whisperx[12].text |
歡迎大家我們今天因為議程比較多我就簡短介紹今天會議安排繼續審查中華民國115年度中央政府總預算案附屬單位預算一營業部分有關財政部主管台灣土地銀行財政部印刷廠台灣燕酒公司二 |
| transcript.whisperx[13].start |
1786.829 |
| transcript.whisperx[13].end |
1790.452 |
| transcript.whisperx[13].text |
第十四条第十七条第一百二十六条条文修正草案等三十九案因 |
| transcript.whisperx[14].start |
1810.129 |
| transcript.whisperx[14].end |
1811.01 |
| transcript.whisperx[14].text |
请议事人员开始宣读 |
| transcript.whisperx[15].start |
1837.743 |
| transcript.whisperx[15].end |
1853.478 |
| transcript.whisperx[15].text |
臺灣土地銀行股份有限公司一業務計劃一如有修正除住民修正意見外應另加序並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如有修正應續名應依據營業收支 |
| transcript.whisperx[16].start |
1855.62 |
| transcript.whisperx[16].end |
1872.22 |
| transcript.whisperx[16].text |
金融保險成本轉投資重大之建設事業及資金運用等向之審查結果隨同調整二營業收支一營業總收入八百九十二億零八百二十二萬五千元營業總支出不含所得稅費用七百五十五億四千六百九十三萬三千元 |
| transcript.whisperx[17].start |
1872.74 |
| transcript.whisperx[17].end |
1887.707 |
| transcript.whisperx[17].text |
三歲前淨利136億6129萬2千元三金融保險成本一如個別項目有修正除住民修正意見外另加序營業總支出應隨同調整二如個別項目修正及續名隨同營業總支出審查結果調整 |
| transcript.whisperx[18].start |
1889.108 |
| transcript.whisperx[18].end |
1915.056 |
| transcript.whisperx[18].text |
四 轉投資計畫五列數五 重大資建設事業18億9488萬9千元六 資金運用一如有修正除住民修正意見外另加序並依據營業收支金融保險成本盈虧撥補轉投資及重大資建設事業等向之審查結果隨同調整二 如修正因序並依據營業收支金融保險成本盈虧撥補轉投資及重大資建設事業等向之審查結果隨同調整 |
| transcript.whisperx[19].start |
1916.676 |
| transcript.whisperx[19].end |
1941.497 |
| transcript.whisperx[19].text |
七 補辦運算收回資金之轉投資2500萬元財政部應刷廠一 業務計畫一 如有修正除住民修正意見外應另加訓並依據營業收支生產成本轉投資重大至建設事業及資金運用等向之審查結果隨同調整二 如有修正應訓民依依據營業收支生產成本轉投資重大至建設事業及資金運用等向之審查結果隨同調整 |
| transcript.whisperx[20].start |
1942.477 |
| transcript.whisperx[20].end |
1966.985 |
| transcript.whisperx[20].text |
2.營業收支1.營業總收入7億3721萬5千元2.營業總支出不含所得稅費用7億1957萬6千元3.稅前淨利1763萬9千元3.生產成本如個別項目有修正處住民修正意見外0加序營業總支出應隨同調整2.如個別項目修正及序名隨同營業總支出審查結果調整4.轉投資計畫5列數 |
| transcript.whisperx[21].start |
1970.586 |
| transcript.whisperx[21].end |
1994.825 |
| transcript.whisperx[21].text |
五 重大制建設事業五百八十一萬八千元六 資金運用依如有修正除住民修正意見外另加序並依依據營業收支生產成本盈虧撥補轉投資及重大制建設事業等相之審查結果隨同調整二 如無修正因續名因依據營業收支生產成本盈虧撥補轉投資及重大制建設事業等相之審查結果隨同調整 |
| transcript.whisperx[22].start |
1996.953 |
| transcript.whisperx[22].end |
2018.027 |
| transcript.whisperx[22].text |
臺灣應九股份有限公司一業務計劃一如有修正除住民修正義件外應另加訓並依據營業收支生產成本轉投資重大至建設事業及資金運用等向之審查結果隨同調整二如無修正應訓民應依據營業收支生產成本轉投資重大至建設事業及資金運用等向之審查結果隨同調整 |
| transcript.whisperx[23].start |
2018.787 |
| transcript.whisperx[23].end |
2022.832 |
| transcript.whisperx[23].text |
2.營業收支1.營業總收入554億8,255萬5千元2.營業總支出不含所得稅費用509億7,004萬2千元3.稅前建立45億1,251萬3千元 |
| transcript.whisperx[24].start |
2034.244 |
| transcript.whisperx[24].end |
2056.803 |
| transcript.whisperx[24].text |
三生產成本一如個別項目有修正儲住民修正義件外另加續營業總支出應隨同調整二如個別項目修正及續名隨同營業總支出審查結果調整四轉投資計劃五列數五重大制建設事業十億三千三百三十三萬二千元六資金應用一如有修正儲住民修正義件外另加續並 |
| transcript.whisperx[25].start |
2057.924 |
| transcript.whisperx[25].end |
2072.284 |
| transcript.whisperx[25].text |
依據營業收支生產成本因虧撥補轉投資及重大制建設事業等項制審查結果隨同調整二如務修正因續名因依據營業收支生產成本因虧撥補轉投資及重大制建設事業等項制審查結果隨同調整 |
| transcript.whisperx[26].start |
2074.147 |
| transcript.whisperx[26].end |
2088.428 |
| transcript.whisperx[26].text |
中央存款保險股份有限公司一業務計劃如有修正除住民修正意見外應另加序並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向之審查結果隨同調整二如有修正應續名 |
| transcript.whisperx[27].start |
2089.409 |
| transcript.whisperx[27].end |
2115.627 |
| transcript.whisperx[27].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向之審查結果隨同調整2.營業收支1.營業總收入146億0907萬7千元2.營業總支出不含所得稅費用146億0907萬7千元3.稅前淨利0元3.金融保險成本1.如個別項目有修正處住民修正意見外另加序營業總支出應隨同調整 |
| transcript.whisperx[28].start |
2117.608 |
| transcript.whisperx[28].end |
2145.036 |
| transcript.whisperx[28].text |
二如五個別項目修正及續名隨同營業總支出審查結果調整四轉投資計劃五列數五重大支建設事業625萬元六資金運用一如有修正除住民修正意見外另加序並依據營業收支金融保險成本應虧薄補轉投資及重大支建設事業等項支審查結果隨同調整二如五修正應續名因依據營業收支金融保險成本應虧薄補 |
| transcript.whisperx[29].start |
2146.217 |
| transcript.whisperx[29].end |
2149.533 |
| transcript.whisperx[29].text |
轉投資集重大至建設事業等相致審查結果隨同調整 |
| transcript.whisperx[30].start |
2151.371 |
| transcript.whisperx[30].end |
2173.25 |
| transcript.whisperx[30].text |
非營業部分關於特別收入基金金融監督管理基金一業務計畫一如有修正處住民修正意見外應定加訓並依據基金來源與用途審查結果隨同調整二如無修正依序名應依據基金來源與用途審查結果隨同調整二基金來源用途及輿出部分一基金來源46億9千4百7十萬3千元 |
| transcript.whisperx[31].start |
2176.272 |
| transcript.whisperx[31].end |
2199.435 |
| transcript.whisperx[31].text |
二 經濟用途35億6,825萬7千元三 本期剩餘11億2,644萬6千元三 結繳供庫8億0554萬3千元信託基金保險業務發展基金依基金運用計畫依如有修正處住民修正意見外應另加序並依據收支與出撥補等向之審查結果隨同調整 |
| transcript.whisperx[32].start |
2201.276 |
| transcript.whisperx[32].end |
2228.428 |
| transcript.whisperx[32].text |
2.如修正因序名,因依據收支與出撥補等向之審查結果,隨同調整2.總收入2,071.7萬元3.總支出7,171.5萬元4.本期短處5,099.8萬元委員提案部分台灣土地銀行股份有限公司預算提案共識案第一案增列本期淨利15億元 |
| transcript.whisperx[33].start |
2230.396 |
| transcript.whisperx[33].end |
2247.611 |
| transcript.whisperx[33].text |
賴士寶等三人提案第二案稅前淨利增利十億元郭國民等三人提案第三案業務費用中服務費用至專業服務費減列一千萬元王世堅等三人提案第四案服務費用至推展費凍結百分之十劉書斌等三人提案 |
| transcript.whisperx[34].start |
2248.732 |
| transcript.whisperx[34].end |
2274.007 |
| transcript.whisperx[34].text |
第五案 業務費用中服務費用之推展費凍結六百萬元李坤城的三人提案第六案 管理費用減列五千萬元賴世寶的三人提案第七案 管理費用凍結五百萬元郭國文的三人提案第八案 其他營業費用之營救發展費用凍結一千萬元王世堅的三人提案第九案 要求土營就如何改善各分行廳設控制比例過高之問題 |
| transcript.whisperx[35].start |
2275.208 |
| transcript.whisperx[35].end |
2298.86 |
| transcript.whisperx[35].text |
提出有效資產活化與運用方案計畫李思敏等四人提案第十案 要求台灣土地銀行針對合規查合資最新執行慶典度等提出數別報告李坤城等三人提案財政部印刷產提案共六案第一案 本期淨利增列五百萬元賴氏寶等三人提案第二案 銷貨收入增列二千萬元 |
| transcript.whisperx[36].start |
2301.341 |
| transcript.whisperx[36].end |
2330.61 |
| transcript.whisperx[36].text |
賴世寶等三人提案第三案要求財政部應刷廠從市場分析從市場競爭分析未來產業趨勢等提出詳細之有效做法與評估書面報告李思銘等四人提案第四案財政部應主責全面檢視財政部應刷廠經營情形未來若持續虧損時之對策等提出書面報告吳秉瑞等三人提案第五案 |
| transcript.whisperx[37].start |
2332.23 |
| transcript.whisperx[37].end |
2355.214 |
| transcript.whisperx[37].text |
要求財政部協助於督導印刷廠研謀因應對策提出中長期轉型發展之書面報告李坤城等三人提案第六案要求財政部印刷廠借進國外轉型典範以及民間經濟商業防偽市場之開拓等李坤城等三人提案台灣英九股份有限公司預算提案十六案第一案 |
| transcript.whisperx[38].start |
2356.701 |
| transcript.whisperx[38].end |
2382.294 |
| transcript.whisperx[38].text |
本期經歷增列2億5千萬元賴氏寶等三人提案第二案營業成本減列2億元賴氏寶等三人提案第三案營業費用減列3億元賴氏寶等三人提案第四案行銷費用凍結10%留書兵等三人提案第五案行銷費用推展費凍結5%羅明財等三人提案第六案管理費用凍結500萬元郭國倫等三人提案 |
| transcript.whisperx[39].start |
2383.174 |
| transcript.whisperx[39].end |
2394.082 |
| transcript.whisperx[39].text |
第七案管理費用之服務費用凍結一百萬元顧國文等三人提案第八案管理費用之國外旅費減列六十萬元留宿兵等三人提案第九案 |
| transcript.whisperx[40].start |
2395.376 |
| transcript.whisperx[40].end |
2411.267 |
| transcript.whisperx[40].text |
要求臺灣飲酒公司因應穩定供應及維持價格穩定原則維持紅標料理民酒現行售價不得調漲盧明采等三人提案第十案要求臺灣飲酒公司就臺灣啤酒拓展多元海外市場等提出通盤檢討與經濟報告 |
| transcript.whisperx[41].start |
2413.588 |
| transcript.whisperx[41].end |
2429.215 |
| transcript.whisperx[41].text |
並提出書面報告盧明采等三人提案第十一案要求臺灣研究公司應確實落實職業安全衛生管理計劃並延提降低工商物工綠資具體改善措施提出書面報告盧明采等三人提案 |
| transcript.whisperx[42].start |
2432.062 |
| transcript.whisperx[42].end |
2452.552 |
| transcript.whisperx[42].text |
第十二案 要求臺灣營酒公司從網站設計商品內容等面向就如何能有效改善平台營運績效提出詳細之書面報告李思敏等私人提案第十三案 請臺灣營酒公司依照目前工廠之員工人數生產限時計產能以及納入設就 |
| transcript.whisperx[43].start |
2454.405 |
| transcript.whisperx[43].end |
2470.837 |
| transcript.whisperx[43].text |
設備折舊等因素提出書面報告郭國文等三人提案第十四案台灣英酒公司獲利成逐年衰退趨勢要求不得虛增營收獲利目標並檢討現行績效獎金制度劉素冰等三人提案第十五案 |
| transcript.whisperx[44].start |
2471.938 |
| transcript.whisperx[44].end |
2486.938 |
| transcript.whisperx[44].text |
臺灣英酒公司針對本土啤酒市佔率近年遭嚴重侵蝕之危機,應積極會同相關部會,同時應徹底檢討現行僵化之產品策略與行銷體制等,提出書面報告。 |
| transcript.whisperx[45].start |
2487.859 |
| transcript.whisperx[45].end |
2507.616 |
| transcript.whisperx[45].text |
李坤城等三人提案第十六案要求臺灣英酒公司針對台酒購物網近年盈餘效益不彰等進行通盤檢討提出書面報告李坤城等三人提案中央存款保險股份有限公司預算提案公司案第一案金融保險收入陣列五億元賴世保等三人提案 |
| transcript.whisperx[46].start |
2509.315 |
| transcript.whisperx[46].end |
2533.446 |
| transcript.whisperx[46].text |
第二案服務費用至專業服務費凍結三百萬元李坤城等三人提案第三案業務費用凍結六百萬元李坤城等三人提案第四案管理費用減列四百萬元賴世保等三人提案金融監督管理基金預算提案共十二案第一案推動保護金融消費者權益計畫減列八百萬元賴世保等三人提案第二案 |
| transcript.whisperx[47].start |
2534.286 |
| transcript.whisperx[47].end |
2551.447 |
| transcript.whisperx[47].text |
推動保護金融消費者權益計劃凍結10% 劉淑冰等三人提案第三案推動保護金融消費者權益計劃凍結5% 劉淑冰等三人提案第四案推動金融制度新種金融商品之研究及發展計劃減利300萬元賴氏寶等三人提案 |
| transcript.whisperx[48].start |
2554.502 |
| transcript.whisperx[48].end |
2568.607 |
| transcript.whisperx[48].text |
第五案 推動金融制度新種金融商品之研究及發展計畫凍結3%郭國文等三人提案第六案 推動金融資訊公開計畫凍結3%郭國文等三人提案第七案 推動金融資訊公開計畫之採用會計國際準則及永續揭露準則專案相關費用凍結5%劉淑斌等三人提案 |
| transcript.whisperx[49].start |
2585.936 |
| transcript.whisperx[49].end |
2609.862 |
| transcript.whisperx[49].text |
第八案 金管會應要求金融機構所提供之網路快速貸款機制做好風險控管等提出書面報告吳秉瑞等三人提案第九案 金管會應督促金融機構建立受詐民眾金融協助方案等提出書面報告吳秉瑞等三人提案第十案 請金管會與行政院打擊詐欺指揮中心定期會議中建議相關部會強化防詐 |
| transcript.whisperx[50].start |
2612.884 |
| transcript.whisperx[50].end |
2632.481 |
| transcript.whisperx[50].text |
訓練並提供各單位防詐聯繫電話等吳秉若等三人提案第十一案要求金管會善用消費者保護業務宣導經費並因兼顧金融防詐與支付方便性提出具體制改善書面計劃李坤城等三人提案 |
| transcript.whisperx[51].start |
2634.81 |
| transcript.whisperx[51].end |
2635.871 |
| transcript.whisperx[51].text |
第十二案第一案 |
| transcript.whisperx[52].start |
2655.826 |
| transcript.whisperx[52].end |
2681.377 |
| transcript.whisperx[52].text |
經管會因督促保發基金與租約到期時參考周邊租金行情檢視租約條件縮減基金短處吳秉瑞等三人提案第三案請保險業務發展基金提出政策建議讓受險公司投入更多資源於開發得益補位健保之商品提出書面報告郭國文等三人提案預算案部分宣讀完畢 |
| transcript.whisperx[53].start |
2683.095 |
| transcript.whisperx[53].end |
2697.67 |
| transcript.whisperx[53].text |
所得稅法修正草案第四條委員賴世寶等人提案委員李燕秀等人提案委員柯之恩等人提案第一項第三類薪資所得增訂第六款依公教人員保險法勞工保險條例軍人保險條例規定繳付之保險費用 |
| transcript.whisperx[54].start |
2700.413 |
| transcript.whisperx[54].end |
2722.746 |
| transcript.whisperx[54].text |
不記錄提繳年度薪資收入課稅第十七條行政院提案第一項第一款第二目增訂後段文字其為成年受納稅義務人服養者免稅額增加50%第一項第二款第三目之四後段引用條文修正為精神衛生法第三條第一項第四款規定之病人每人每年扣除20萬元 |
| transcript.whisperx[55].start |
2724.656 |
| transcript.whisperx[55].end |
2741.776 |
| transcript.whisperx[55].text |
委員賴思寶等人提案委員柯志恩等人提案第一項第二款第二募資二前段文字修正為保險費納稅一人配偶或受撫養直系勤暑之人身保險及國民年金保險之保險費每人每年扣除數額以不超過二萬四千元為限 |
| transcript.whisperx[56].start |
2742.336 |
| transcript.whisperx[56].end |
2757.29 |
| transcript.whisperx[56].text |
文賴思寶等人提案第一項第一款第一幕後段文字修正為其年滿70歲受納稅育人撫養者免稅額增加60%第一項第一款第二幕修正為納稅育人之子女未成年或已成年或因 |
| transcript.whisperx[57].start |
2758.211 |
| transcript.whisperx[57].end |
2787.13 |
| transcript.whisperx[57].text |
在校就學身心障礙或無謀生能力受納稅優等撫養者免稅額增加60%為謝翁介等人提案第一項第一款第二幕增訂後段文字15歲以下受納稅優等撫養者免稅額增加50%為黃婕等人提案第一項第一款第二幕增訂後段文字同行政院提案為賴慧媛等人提案第一項第一款增訂後段文字納稅優等申報撫養未滿18歲之子女其免稅額增加50% |
| transcript.whisperx[58].start |
2789.617 |
| transcript.whisperx[58].end |
2791.325 |
| transcript.whisperx[58].text |
第一項第二款第三目之六修正為 |
| transcript.whisperx[59].start |
2792.679 |
| transcript.whisperx[59].end |
2820.984 |
| transcript.whisperx[59].text |
幼兒學前特別扣除自中華民國116年1月1日起納稅入人申報撫養6歲以下之子女第一名子女每年扣除18萬元第二名及以上子女每人每年扣除25萬元委員蔡春籌等人提案第一項第二款第二目之二修正為保險費納稅入人配偶或受撫養子系親屬之人身保險之保險費每人每年扣除數額以不超過6萬元為限但依全民健康保險法 |
| transcript.whisperx[60].start |
2821.744 |
| transcript.whisperx[60].end |
2837.508 |
| transcript.whisperx[60].text |
公教人員保險法勞工保險條例軍人保險條例國民年金法就業保險法勞工職業災害保險及保護法農民健康保險條例及依農民健康保險條例第44之2規定之 |
| transcript.whisperx[61].start |
2840.229 |
| transcript.whisperx[61].end |
2860.546 |
| transcript.whisperx[61].text |
農民職業災害保險因由納稅人配偶或受撫養直系親屬負擔之保險費不受金額限制台灣民眾黨黨團提案第一項第二款第三目之五修正為教育學費特別扣除自中華民國圈年圈月圈日起納稅人就讀國民教育學校大專以上之 |
| transcript.whisperx[62].start |
2861.667 |
| transcript.whisperx[62].end |
2871.746 |
| transcript.whisperx[62].text |
校園之受撫養親屬之教育學費每人每年扣除數額以五萬元為限但空中大學不得扣除 |
| transcript.whisperx[63].start |
2873.186 |
| transcript.whisperx[63].end |
2890.908 |
| transcript.whisperx[63].text |
第一項第二款第三目之六修正為幼兒學前特別扣除自中華民國全年圈圈日起那稅務人六歲以下受撫養親屬第一名受撫養親屬每年扣除15萬元第二名及以上受撫養親屬每人每年扣除25 |
| transcript.whisperx[64].start |
2891.949 |
| transcript.whisperx[64].end |
2920.333 |
| transcript.whisperx[64].text |
二萬五千元文成敬威等人提案第一項第二款第三目之六修正為青少年及幼兒特別扣除自中華民國一百十五年一月日起納稅義務人十八歲以下子女第一名子女每年扣除十五萬元第二名及以上子女每人每年扣除二十二萬五千元第一項第二款第三目之七修正為長期照顧特別扣除自中華民國一百十四年一月日起 |
| transcript.whisperx[65].start |
2921.694 |
| transcript.whisperx[65].end |
2940.667 |
| transcript.whisperx[65].text |
納稅醫務人配偶或受撫養親屬未符合中央衛生福利主管機關公告需長期照顧之身心失能者每人每年扣除24萬元委員張志倫等人提案第一項第二款第三目之六修正為幼兒學前特別扣除自中華民國115年1月1日起 |
| transcript.whisperx[66].start |
2941.748 |
| transcript.whisperx[66].end |
2949.864 |
| transcript.whisperx[66].text |
納稅義務人6歲以下之子女第一名子女每年扣除18萬元第二名及以上子女每年扣除25萬5千元 |
| transcript.whisperx[67].start |
2952.321 |
| transcript.whisperx[67].end |
2976.79 |
| transcript.whisperx[67].text |
委員徐巧興等人提案第一項第二款第三目之六修正為青少年及幼兒特別扣除至中華民國一百十五年一月日起納稅義務人十八歲以下之子女第一名子女每年扣除四萬元第二名及以上子女每人每年扣除二十二萬五千元委員王逸川等人提案第一項第二款第三目之六修正為幼兒學前特別扣除 |
| transcript.whisperx[68].start |
2977.15 |
| transcript.whisperx[68].end |
2989.521 |
| transcript.whisperx[68].text |
自中華民國一百五年月一日起納稅人六歲以下之子女第一名子女每年扣除二十萬元事後每增加一名子女每人每年扣除額均增加五萬元 |
| transcript.whisperx[69].start |
2990.697 |
| transcript.whisperx[69].end |
3007.819 |
| transcript.whisperx[69].text |
委員王洪威等人提案第一項第二款第三目之六修正為青少年及幼兒特別扣除自《中華民國一百》15年1月日起納稅一人18歲以下之子女第一名子女每年扣除15萬元第二名及以上子女每人每年扣除22萬5千元 |
| transcript.whisperx[70].start |
3010.302 |
| transcript.whisperx[70].end |
3035.295 |
| transcript.whisperx[70].text |
第一項第二款第三目之七修正為長期照顧特別扣除自中華民國一百十五年一月日起納稅務人配偶或受撫養親屬為符合中央衛生福利主管機關公告需長期照顧之身心失能者每人每年扣除二十四萬元文盧廷偉等人提案第一項第二款第三目之六修正為青少年及幼兒特別扣除自中華民國一百十六年一月日起 |
| transcript.whisperx[71].start |
3036.055 |
| transcript.whisperx[71].end |
3045.78 |
| transcript.whisperx[71].text |
納輸人18歲以下子女第一名子女每年扣除15萬元第二名及以上子女每人每年扣除22萬5千元委員顏寬恆等人提案 |
| transcript.whisperx[72].start |
3047.486 |
| transcript.whisperx[72].end |
3073.18 |
| transcript.whisperx[72].text |
第一項第二款第三目之六修正為幼兒學前特別扣除自中華民國一百一十五年一月日起納稅人六歲以下之子女第一名子女每年扣除十八萬元第二名及以上子女每人每年扣除二十五萬五千元委員林思敏等人提案第一項第二款第三目之五修正為教育學費特別扣除自中華民國圈年圈月圈日起 |
| transcript.whisperx[73].start |
3074.26 |
| transcript.whisperx[73].end |
3091.588 |
| transcript.whisperx[73].text |
納稅一人就讀國民教育學校大專以上院校之受撫養勤署之教育學費每人每年之扣除數額以五萬元為限但空中大學不得扣除第一項第二款第三目之六修正為青少年及幼兒特別扣除 |
| transcript.whisperx[74].start |
3092.228 |
| transcript.whisperx[74].end |
3107.648 |
| transcript.whisperx[74].text |
自中華民國全年全月全日起,納稅一戶人18歲以下之子女,第一名子女,每年扣除10萬元,第二名及以上子女,每人每年扣除22萬5千元。委員王玉明等人提案,第一項 |
| transcript.whisperx[75].start |
3108.709 |
| transcript.whisperx[75].end |
3123.295 |
| transcript.whisperx[75].text |
第二款第3目6修正為未成年特別扣除自中華民國116年1月日起納稅優惹18歲以下之子女第一名子女每年扣除4萬元第二名及以上子女每人每年扣除22萬5千元若納稅優惹撫養 |
| transcript.whisperx[76].start |
3126.997 |
| transcript.whisperx[76].end |
3144.18 |
| transcript.whisperx[76].text |
未成年子女達三人以上者其第三名以上之子女每人每年得全額充抵免稅或是用最高三十萬元之薪資所得特別加碼寬減第一項第二款第三目之七修正為長期照顧特別扣除 |
| transcript.whisperx[77].start |
3145.276 |
| transcript.whisperx[77].end |
3159.335 |
| transcript.whisperx[77].text |
自中華民國116年1月日起納稅人配偶或受撫養親屬為符合中央衛生福利主管機關公告需長期照顧之身心失能者每人每年扣除24萬元若納稅人申報兩人以上符合上開 |
| transcript.whisperx[78].start |
3160.396 |
| transcript.whisperx[78].end |
3189.606 |
| transcript.whisperx[78].text |
資格者其第二人期之特別扣除額得加倍減免增訂第一項第二款第三目之九健康檢查特別扣除納稅人配偶或受撫養親屬之健康檢查費用每人每年扣除數額以一萬元為限第三項序文及第一款修正為納稅人有下列情形之一者不適用第一項第二款第三目之七長期照顧特別扣除之八房屋租金支出特別扣除 |
| transcript.whisperx[79].start |
3190.146 |
| transcript.whisperx[79].end |
3211.372 |
| transcript.whisperx[79].text |
及知久健康檢查特別扣除之規定依經檢除長期照顧特別扣除而房屋租金支出特別扣除而及健康檢查特別扣除而後納稅人或其配偶依第十五條第二項規定計算之稅而適用稅率在百分之二十以上 |
| transcript.whisperx[80].start |
3213.137 |
| transcript.whisperx[80].end |
3232.006 |
| transcript.whisperx[80].text |
文稱經威等人提案增訂第一項第二款第三目之九健康檢查特別扣除至中華民國一百十四年一月日起納稅醫務人配偶或受撫養親屬之健康檢查費用賦予公立醫院全民健康保險特約醫療院所或經財政部認定其會計紀錄完備正確之醫事機構者 |
| transcript.whisperx[81].start |
3234.847 |
| transcript.whisperx[81].end |
3259.011 |
| transcript.whisperx[81].text |
每人每年扣除額以9000元為限但有下列情形之一者不得扣除一受保險給付或政府補助二經財政部認定得申報扣除醫藥及生育費第三項序文修正為納稅人有下列情形之一者不適用第一項第二款第三目之七長期照顧特別扣除之八房屋租金支出特別扣除及之九健康檢查特別扣除之規定 |
| transcript.whisperx[82].start |
3260.812 |
| transcript.whisperx[82].end |
3274.44 |
| transcript.whisperx[82].text |
委員羅明財等人提案增訂第一項第二款第三目之九健康檢查特別扣除而自中華民國114年1月日起納稅人配偶或受撫養期儲至健康檢查費用以賦予公立醫院全民健康保險特約醫療院所 |
| transcript.whisperx[83].start |
3276.061 |
| transcript.whisperx[83].end |
3290.107 |
| transcript.whisperx[83].text |
或經財政部認定其會計紀錄完備正確之意願者違憲每人每年扣除額以二萬元違憲但有下列情形之一者不得扣除一受有保險給付或政府補助二經財政部認定其申報 |
| transcript.whisperx[84].start |
3291.388 |
| transcript.whisperx[84].end |
3305.383 |
| transcript.whisperx[84].text |
扣除醫藥及生育費第三項序文修正為納稅入人有下列情形之一者不適用第一項第二款地生物期長期照顧特別扣除之八房屋租金支出特別扣除及之九健康檢查特別扣除之規定 |
| transcript.whisperx[85].start |
3306.984 |
| transcript.whisperx[85].end |
3321.39 |
| transcript.whisperx[85].text |
為理念修等人提案第一項第二款第二目之二前段文字修正為保險費納稅人配偶或收服養殖及親屬之人身保險及國民年金保險之保險費每人每年扣除數額以不超過二萬四千元為限 |
| transcript.whisperx[86].start |
3323.171 |
| transcript.whisperx[86].end |
3341.861 |
| transcript.whisperx[86].text |
第一項第二款第三目之六修正為未成年特別扣除至中華民國一百四五年1月日起納稅人十八歲以下之子女第一名子女每人扣除十五萬元第二名及以上子女每人每年扣除二十二萬五千元委員郭顧問等人提案第一項第一款 |
| transcript.whisperx[87].start |
3342.481 |
| transcript.whisperx[87].end |
3370.692 |
| transcript.whisperx[87].text |
第二目鎮定厚凍文字免稅額增加50%委員李坤成等人提案第一項第一款第二目鎮定厚凍文字其未成年子女受納稅為人撫養者免稅額增加50%委員王美惠等人提案內容同行甄願委員鄭天才等人提案第一項第一款第二目鎮定厚凍文字其未成年受納稅為人撫養及身心障礙者免稅額增加50%第一項第二款第三目之四修正內容同行甄願 |
| transcript.whisperx[88].start |
3371.812 |
| transcript.whisperx[88].end |
3388.193 |
| transcript.whisperx[88].text |
委員郭國文等提案第一項第二款第二目之二修正為保險費納稅義務人配偶或受扶養殖器親屬之人身保險費每人每年扣除數額以不超過二萬四千元為限增訂第一項第二款第三目之九保險費特別扣除 |
| transcript.whisperx[89].start |
3389.908 |
| transcript.whisperx[89].end |
3415.043 |
| transcript.whisperx[89].text |
納稅人配偶或受撫養直系親屬之全民健康保險、勞工保險、國民年金保險及軍公教保險之保險費國民黨黨團提案第一項第二款第三目之六修正為未成年特別扣除自中外民國一百十五年1月1日起納稅人18歲以下之子女第一名子女每年扣除四萬元第二名及以上子女每人每年扣除二十二萬五千元 |
| transcript.whisperx[90].start |
3415.703 |
| transcript.whisperx[90].end |
3438.146 |
| transcript.whisperx[90].text |
委員廖偉祥等人提案第一項第二款第三目之六修正為兒童及青少年特別扣除自中華民國一百十六年一月日起納稅人十八歲以下之子女第一名子女每年扣除十七萬元第二名及以上子女每年扣除二十二萬五千元委員賴世寶等人提案第一項第二款第三目之六修正為未成年特別扣除 |
| transcript.whisperx[91].start |
3438.806 |
| transcript.whisperx[91].end |
3453.951 |
| transcript.whisperx[91].text |
自中華民國一百五年一月日起,納稅人至未成年子女,第一名子女每年扣除二十萬元,第二名及以上子女每年扣除三十萬元,為徐宇甄等人提案第一項第二款第三目之六修正為未成年特別扣除。 |
| transcript.whisperx[92].start |
3455.546 |
| transcript.whisperx[92].end |
3472.186 |
| transcript.whisperx[92].text |
自中華民國一百十五年一月日起納稅人第十八歲以下之子女第一名子女每年扣除十五萬元第二名及以上子女每人每年扣除二十二萬五千元委員翁曉林等人提案第一項第二款第三目之六修正為未成年特別扣除 |
| transcript.whisperx[93].start |
3472.947 |
| transcript.whisperx[93].end |
3489.716 |
| transcript.whisperx[93].text |
自中華民國115年1月日起,納稅人18歲以下之子女或受撫養親屬第一名子女每年扣除15萬元,第二名及以上子女每人每年扣除22萬5千元文林、倩琪等人提案,第一項第二款第三目之六修正為 |
| transcript.whisperx[94].start |
3490.737 |
| transcript.whisperx[94].end |
3515.929 |
| transcript.whisperx[94].text |
未成年特別扣除自中華民國115年1月日起納稅人18歲以下之子女第一名子女每年扣除15萬元第二名及以上子女每人每年扣除22萬5千元第一項第二款第三目之七修正為長期照顧特別扣除自中華民國115年1月日起納稅人配偶或受撫養親屬為符合中央衛生福利主管機關公告區長期照顧之身心之人者每人每年扣除24萬元 |
| transcript.whisperx[95].start |
3517.31 |
| transcript.whisperx[95].end |
3536.434 |
| transcript.whisperx[95].text |
文宏孟楷等人提案第一項第二款第三目之六修正為青少年及兒童特別扣除自中華民國一百十六年一月日起那數人十八歲以下之子女第一名子女每年扣除十五萬元第二名及以上子女每人每年扣除二十二萬五千元第一項第二款第三目之七修正為長期照顧特別扣除 |
| transcript.whisperx[96].start |
3537.833 |
| transcript.whisperx[96].end |
3557.243 |
| transcript.whisperx[96].text |
自中華民國116年1月日起納稅人配偶或受撫養親屬為符合中央衛生福利主管機關公告需長期照顧是身心失能者每年扣除二十四萬元為羅志強等人提案第一項第二款第三目之五前段文字修正為教育學費特別扣除納稅人配偶子女或受撫養親屬就讀大專以向 |
| transcript.whisperx[97].start |
3560.405 |
| transcript.whisperx[97].end |
3575.217 |
| transcript.whisperx[97].text |
校院院校之教育學費每人每年扣除數額以二萬五千元為限第一項第二款第三目之六修正為未成年特別扣除自中華民國圈年圈圈日起那稅務人十八歲以下之子女第一名子女 |
| transcript.whisperx[98].start |
3575.757 |
| transcript.whisperx[98].end |
3597.115 |
| transcript.whisperx[98].text |
每年扣除十五萬元第二名及以上子女每人每年扣除二十二萬五千元文業援資等人提案第一項第二款第三目之六修正為未成年特別扣除自中華民國一百十五年一月日起那所有人十八歲以下之子女第一名子女每年扣除十五萬元第二名及以上子女每人每年扣除二十二萬五千元台灣民眾黨黨團提案正訂第一項第二款 |
| transcript.whisperx[99].start |
3597.796 |
| transcript.whisperx[99].end |
3620.669 |
| transcript.whisperx[99].text |
第三目之九 健康檢查特別扣除自中華民國千年圈圈日起那所有人配偶或受撫養親屬於公立醫院全民健康保險特約醫療院所或經財政部認定會計紀錄完備正確之醫院進行健康檢查所支付之費用每人每年得扣除新台幣一萬五千元但有下列情形之一者不予扣除 |
| transcript.whisperx[100].start |
3622.059 |
| transcript.whisperx[100].end |
3641.18 |
| transcript.whisperx[100].text |
一 受保險給付或政府補助二 該筆費用以依本法規定列報為醫藥及生育費用扣除二 文王正序等提案 增訂第一項第二款第三目之九 健康檢查特別扣除自中華民國116年1月1日起 納稅人配偶或受附養親屬之健康檢查費用 |
| transcript.whisperx[101].start |
3641.9 |
| transcript.whisperx[101].end |
3666.127 |
| transcript.whisperx[101].text |
賦予公立醫院、全民健康保險、特別醫療院所或經財政部認定其會計紀錄完備正確之醫院者每人每年扣除額以一萬元為限但有下列情形記憶者不得扣除一受保險給付或政府補助二經財政部認定得申報扣除醫藥及生育費文秋正軍等人提案第一項第二款第三目之五前段文字修正為教育學費特別扣除 |
| transcript.whisperx[102].start |
3667.207 |
| transcript.whisperx[102].end |
3686.965 |
| transcript.whisperx[102].text |
納稅人就讀大專以上校園之子女孫子女及受撫養親屬之教育學費每人每年之扣除數額以三萬五千元為限增訂第一項第二孔第三目之九健康檢查特別扣除自中華民國119年1月1日起納稅人配偶或受撫養親屬之健康檢查費用賦予公立醫療 |
| transcript.whisperx[103].start |
3688.126 |
| transcript.whisperx[103].end |
3711.258 |
| transcript.whisperx[103].text |
公立醫院、全民健康保險、特約醫療院所或經財政部認定其會計紀錄完備之醫院者每人每年扣除以一萬元為限但有下列情形之一者不得扣除一受保險及複獲政府補助二經財政部認定得申報扣除醫藥及生育費委員黃秀芳等人提案增訂第一項第二款第三目之九健康檢查特別扣除 |
| transcript.whisperx[104].start |
3712.779 |
| transcript.whisperx[104].end |
3728.081 |
| transcript.whisperx[104].text |
自中華民國116年1月日起,納稅人配偶或受撫養親屬至健康檢查費用,即賦予公立醫院、全民健康保險特約醫療院所或經財政部認定其會計紀錄完備正確之醫院者,每人每年扣除而以萬元為限。 |
| transcript.whisperx[105].start |
3730.68 |
| transcript.whisperx[105].end |
3757.557 |
| transcript.whisperx[105].text |
第126條 行政院提案第一項 鎮定後動文字 全年全日全日修正之條文自115年1月日施行第二項 中斷文字修正委113年8月7日修正公佈條文施行日期由行政院定之文黃傑等人提案修正第一項內容同行政院提案文蔡春丑等人提案第一項 鎮定後動文字 全年全日全日修正公佈之第17條 |
| transcript.whisperx[106].start |
3758.718 |
| transcript.whisperx[106].end |
3776.74 |
| transcript.whisperx[106].text |
自公布日自次年一月日施行文王美惠等人提案內容同行甄願文正天才等人提案修正第一項同行甄願提案第二項中段文字修正為一百十三年八月七日公布之條文施行日期由行政院定之修正動議 |
| transcript.whisperx[107].start |
3778.377 |
| transcript.whisperx[107].end |
3803.032 |
| transcript.whisperx[107].text |
委員劉書斌等四人所提修正動議第十七條第一項第二款第三目之六未成年特別扣除自中華民國全年全月全日起納稅義務人十八歲以下之受撫養親屬第一名受撫養親屬每年扣除額十五萬元第二名及以上受撫養親屬每人每年扣除二十二萬五千元宣讀完畢 |
| transcript.whisperx[108].start |
3948.291 |
| transcript.whisperx[108].end |
3963.396 |
| transcript.whisperx[108].text |
好 我們現在就開始好 我們就開始今天51案的協商有共識的我們就不再討論因為我們今天第二階段還有法案要處理來 謝謝來 我們第1、2案 併案 |
| transcript.whisperx[109].start |
3965.956 |
| transcript.whisperx[109].end |
3994.82 |
| transcript.whisperx[109].text |
土地銀行的部分 土地一請各位同仁分享土地一第一頁案併案增列稅前的淨利第4.5億元請土地銀行相關收入及成本調整科目及金額會後送議事人員處理可以嗎土地銀行同意第一頁案跟第二頁案合併處理增加營餘4.5億好稅前淨利那收支之前 |
| transcript.whisperx[110].start |
3995.646 |
| transcript.whisperx[110].end |
4012.942 |
| transcript.whisperx[110].text |
好 謝謝這個部分本席有提案 主席讓我說一下話我們如果沒有意見沒有啦 我也是要說兩句啦這是陸域三中的你是第二案吧並第一案處理第一案 第二案都一樣嘛所以說基本上還是希望那個土耳其 |
| transcript.whisperx[111].start |
4014.403 |
| transcript.whisperx[111].end |
4031.532 |
| transcript.whisperx[111].text |
因為看起來齁 當你要吸收這個政策上的優惠大款都是你們的業務 其實想你們都頂了想補修啦所以錢盡力的部分 依照你們目前的狀況應該可以多一點不過你們既然說不要壓力太大 我們才勾不去三中 降為4.5億啦 讓你們知道一下第三案 王世堅委員 |
| transcript.whisperx[112].start |
4047.232 |
| transcript.whisperx[112].end |
4072.64 |
| transcript.whisperx[112].text |
主席因為這是ESG的業務啦我發現他們針對ESG的部分是有做表格沒錯可是亂勾一通的那先前是對ESG業務當作可有可無也沒有在落實現在有了有了表格也有亂勾一通我是打算說這樣好不好就降為說 |
| transcript.whisperx[113].start |
4074.076 |
| transcript.whisperx[113].end |
4101.726 |
| transcript.whisperx[113].text |
也跟他 凍結一千萬等他有實質的你只要凍結就對了對 凍結凍結要報告後凍資嗎對說久提出 提出書面好 書面 好提出書面好 等乾脆書面 對好 三個月提出書面因為他說他有要改善 |
| transcript.whisperx[114].start |
4104.312 |
| transcript.whisperx[114].end |
4129.386 |
| transcript.whisperx[114].text |
好來我念一下這個案子齁來凍結一千萬然後提書面三個月之後提出書面好遵照辦理好來接下來第四案改組決議我們再來看第五案台灣土地銀行郭國榮委員改組決議齁對改組決議沒有錯第四案改組決議沒有意見 |
| transcript.whisperx[115].start |
4133.933 |
| transcript.whisperx[115].end |
4159.72 |
| transcript.whisperx[115].text |
好來第六案跟第七案並案是簡略第五案改組決議來第六案跟第七案並案簡略管理費用五百萬元科目自行調整我這邊有那個書面報告也是用這兩個月應該就可以了第七案第七案限一個時間跟他限個時間好那請兩個月可以吧 |
| transcript.whisperx[116].start |
4162.562 |
| transcript.whisperx[116].end |
4175.367 |
| transcript.whisperx[116].text |
請財政部兩個月之內可以嗎因為我們現在列案跟現在是並案處理喔已經檢列五百萬喔我沒有動啊 我就改檢列啊 |
| transcript.whisperx[117].start |
4179.895 |
| transcript.whisperx[117].end |
4201.587 |
| transcript.whisperx[117].text |
沒有改檢列啊 我已經同意啦 他們兩個改檢列就改檢列啊沒有 我們就併案啊就併案啦 併案沒有啦 他們要改檢列沒有啦 他們對啊 他們要這樣就中中央啊六跟七已經檢列五百萬了好不好 科目自行調整好的 製作辦理第六案就不討論齁 來我們看 直接看第八案王世堅委員這個第八案齁 |
| transcript.whisperx[118].start |
4207.723 |
| transcript.whisperx[118].end |
4215.13 |
| transcript.whisperx[118].text |
這個就是跟關於新青蘭案件啊他們的貸錢管理跟貸貨追蹤我希望他們改善那麼欸 |
| transcript.whisperx[119].start |
4224.281 |
| transcript.whisperx[119].end |
4246.13 |
| transcript.whisperx[119].text |
我本來是打算說凍結一千萬齁等你有新的這個改善實際的完成那麼王委員可不可以因為他馬上要提新青安的三點零了要上路能不能讓他們上路之後他們改一個主決議讓他們私底下跟你報告說明上路以後改主決議好 |
| transcript.whisperx[120].start |
4247.751 |
| transcript.whisperx[120].end |
4275.393 |
| transcript.whisperx[120].text |
好好你們要多溝通好謝謝來謝謝第八案改組決議來我們來第九案也是組決議尊教辦理來第十案也是改組決議尊教辦理來我們接下來來財政部印刷廠來增列稅前淨利 |
| transcript.whisperx[121].start |
4277.449 |
| transcript.whisperx[121].end |
4305.326 |
| transcript.whisperx[121].text |
100萬元請印刷廠將相關的成本跟收入調整科目跟金額會後送義事人員處理這是賴氏堡委員的案子來對已經簽名來我們看印刷廠第二案也是賴氏堡委員的案子增列銷貨收入500萬元科目自行調整沒有問題來接下來我們看林思敏委員也是改列組決議 |
| transcript.whisperx[122].start |
4307.814 |
| transcript.whisperx[122].end |
4336.657 |
| transcript.whisperx[122].text |
原來就是主決議沒有問題來遵照辦理嗎對好那第四案是吳秉瑞委員也是改主決議對遵照辦理是主決議主決議來遵照辦理印刷廠第五案也是主決議遵照辦理好那我們印刷廠第六案也是主決議遵照辦理好來我們結束印刷廠我們接下來看台灣燕九股份有限公司 |
| transcript.whisperx[123].start |
4349.168 |
| transcript.whisperx[123].end |
4351.952 |
| transcript.whisperx[123].text |
改組決議 賴氏寶委員第二案 賴氏寶委員是檢列營業成本300萬元 |
| transcript.whisperx[124].start |
4362.338 |
| transcript.whisperx[124].end |
4378.359 |
| transcript.whisperx[124].text |
同意 但科目自行調整好 那就增加一個科目自行調整剪裂300萬 科目自行調整來 第三案也是賴氏寶委員剪裂營業費用500萬元 科目自行調整可以嗎同意好 來 我們看第四案 |
| transcript.whisperx[125].start |
4381.386 |
| transcript.whisperx[125].end |
4400.439 |
| transcript.whisperx[125].text |
劉淑冰委員的凍結行銷費用200萬元加書面報告後解凍可以嗎好來我們第五案是羅明財委員凍結行銷費用推廣費100萬加書面報告我們看第六案 |
| transcript.whisperx[126].start |
4402.798 |
| transcript.whisperx[126].end |
4419.13 |
| transcript.whisperx[126].text |
我補充說明一下 這個我是同意改成主決議因為台酒這幾年的產能利用率有下滑的趨勢雖然董事長行銷能力很強我們也看到 不論是高雄啤酒節等等 |
| transcript.whisperx[127].start |
4420.05 |
| transcript.whisperx[127].end |
4435.985 |
| transcript.whisperx[127].text |
我們這邊國會部門也盡了一些努力也推動了反請銷稅現在稍微有獲得成長我們希望在這個部分能夠強化但是在強化的過程當中要去看整個趨勢本席的選區當中有散化啤酒廠 |
| transcript.whisperx[128].start |
4437.27 |
| transcript.whisperx[128].end |
4453.653 |
| transcript.whisperx[128].text |
那也有這個以高酒為主的高粱、養生藥水為主的龍田酒廠那像龍田酒廠去年還大概維持51%但是預算中心也好或審計部也好常常會檢討這個產能的利用率那這個產能的利用率到底是 |
| transcript.whisperx[129].start |
4454.914 |
| transcript.whisperx[129].end |
4481.573 |
| transcript.whisperx[129].text |
機器的問題還是管理的問題還是人員的問題這個要請董事長除了行銷之外這個部分生產的面向多費一點心思讓他們多一點鼓勵多一點協助以至於讓他們這個產能能夠得以增加在重大決策的時候也要三思而後行董事長謝謝好謝謝委員的建議好那我們接下來我們第六案就是改組決議來我們第七案 |
| transcript.whisperx[130].start |
4482.654 |
| transcript.whisperx[130].end |
4508.352 |
| transcript.whisperx[130].text |
一样是郭委员的案子是不是改组决议好来我们接下来看第八案也是刘书斌委员改组决议来第九案罗明财委员组决议来用麦克风讲来我们第十案罗明财委员也是组决议来第十一案罗明财委员组决议来第十二案林思敏委员组决议 |
| transcript.whisperx[131].start |
4509.912 |
| transcript.whisperx[131].end |
4532.172 |
| transcript.whisperx[131].text |
第十三案郭委員的案子有文字修正尊照辦理來第十四案第十五案第十五案有文字修正看一下可以嗎可以尊照辦理好來我們看第十六案 |
| transcript.whisperx[132].start |
4534.451 |
| transcript.whisperx[132].end |
4543.062 |
| transcript.whisperx[132].text |
主協議准照辦理好我們看純保純保公司來我們換換場謝謝辛苦了部長 |
| transcript.whisperx[133].start |
4554.062 |
| transcript.whisperx[133].end |
4571.783 |
| transcript.whisperx[133].text |
我们换场过程当我跟部会同仁说明一下我们预算提案处理完之后机关单位可以先行离席但是每个单位必须留一位官员听等一下最后的协商结论然后最后我们会处理等一下结束之后我们会处理所得税法谢谢 |
| transcript.whisperx[134].start |
4573.502 |
| transcript.whisperx[134].end |
4598.71 |
| transcript.whisperx[134].text |
來我們看一下純保公司的第一案賴世保委員增列金融保險收入八千萬元相關產本及收入科目調整金額請純保公司會後送議事人員處理可以嗎專照辦理謝謝來我們看第二案改組決議董事長可以嗎就是 |
| transcript.whisperx[135].start |
4601.047 |
| transcript.whisperx[135].end |
4610.969 |
| transcript.whisperx[135].text |
但是凍結可不可以不要凍結改組決議本來是凍結300啦現在改組決議謝謝委員 謝謝委員 遵照辦理來 那第三頁改組決議是純三頁改組決議遵照辦理本來是凍結600 後來改組決議謝謝遵照辦理 |
| transcript.whisperx[136].start |
4625.01 |
| transcript.whisperx[136].end |
4646.186 |
| transcript.whisperx[136].text |
我們看第三類世保委員他是簡列管理費用五十萬科目自行調整尊大半禮 謝謝來我們看金管會金融管理基金不好意思那個科目自行調整以外還要再增列提存特別準備要隨同調整好 謝謝好 謝謝我們馬上列入會議記錄好 謝謝我們換場 謝謝 |
| transcript.whisperx[137].start |
4653.513 |
| transcript.whisperx[137].end |
4660.158 |
| transcript.whisperx[137].text |
我們現在處理金融監督管理基金第一案來大家請坐 |
| transcript.whisperx[138].start |
4663.137 |
| transcript.whisperx[138].end |
4692.122 |
| transcript.whisperx[138].text |
我说明一下第一案是赖世宝委员的案子要减劣动保推动保护金融消费者的权益改善计划然后减劣的金额是300万科目自行调整主委可以吗可以遵照办理好来我们看第二案是刘淑彬委员的案子改组决议可以吗可以遵照办理好来第三案是刘淑彬委员的案子是改组决议 |
| transcript.whisperx[139].start |
4695.418 |
| transcript.whisperx[139].end |
4708.366 |
| transcript.whisperx[139].text |
第四案是內事保委員的案子它是簡列推動金融制度新種金融商品之研究及發展80萬元簡列80萬元科目自行調整可以嗎可以 |
| transcript.whisperx[140].start |
4709.787 |
| transcript.whisperx[140].end |
4737.62 |
| transcript.whisperx[140].text |
好來第五案郭國榮委員凍結推動金融制度新種金融商品的研發發展計畫100萬元可以嗎可以遵照辦理來我們下一個第六案改組決議可以嗎可以遵照辦理來第七案劉書斌委員的案子也是凍結凍結5%可以改組決議嗎這部分昨天副主委有來做說明但是我們發覺到 |
| transcript.whisperx[141].start |
4740.024 |
| transcript.whisperx[141].end |
4756.281 |
| transcript.whisperx[141].text |
這個用途是指會計準則跟永續揭露準則可是看到的是金管會的說明裡面他只把他重視到是就減碳的部分或是IFRS這部分但是 |
| transcript.whisperx[142].start |
4757.322 |
| transcript.whisperx[142].end |
4777.871 |
| transcript.whisperx[142].text |
如果是永續揭露這些項目其實是非常多的如果你是這樣講的話呢這個這樣子是沒辦法去呈現出來真正的尤其是跟歐盟的這樣的一個永續的這個分類的標準所以我們這邊覺得是應該把應該把自己的一個標準拿高一點所以我們只是凍結而已所以並沒有說是要刪除所以我想說希望能夠 |
| transcript.whisperx[143].start |
4779.232 |
| transcript.whisperx[143].end |
4805.102 |
| transcript.whisperx[143].text |
就是在提出來這樣一個更廣泛的對於整個淨零碳排的部分不是淨零碳排是整個的永續的項目能夠做重視好那我們遵照辦理好75萬而已好來遵照辦理凍結5%好謝謝接下來吳秉瑞委員主決議改主決議主決議可以遵照辦理好接下來第9案也是吳秉瑞委員主決議遵照辦理 |
| transcript.whisperx[144].start |
4807.163 |
| transcript.whisperx[144].end |
4833.649 |
| transcript.whisperx[144].text |
第十案 吳秉瑞委員 遵照辦理第十一案 李昆城委員 主決議 遵照辦理第十二案 主決議 遵照辦理十二案不是有文字修正嗎有嗎 沒有沒有文字修正我們接下來保險業務發展基金總共有三個案子 |
| transcript.whisperx[145].start |
4834.738 |
| transcript.whisperx[145].end |
4842.184 |
| transcript.whisperx[145].text |
主席真的要請主委費心一下因為這個類似的提案我之前就提過了那個保險商品的這個部分有時間你看一下好 |
| transcript.whisperx[146].start |
4865.362 |
| transcript.whisperx[146].end |
4886.535 |
| transcript.whisperx[146].text |
好那這三個案好遵照辦理好那我們就結束預算結束好那我再念一次預算提案處理完之後相關機關可以先行離席但是每個單位要留下一位官員聽等一下會後的協商結論我們接下來要處理所得稅法謝謝謝謝來請財政部請莊部長 |
| transcript.whisperx[147].start |
4898.223 |
| transcript.whisperx[147].end |
4898.563 |
| transcript.whisperx[147].text |
這個我們一直都 |
| transcript.whisperx[148].start |
4960.444 |
| transcript.whisperx[148].end |
4986.303 |
| transcript.whisperx[148].text |
好那我們就開始所得稅法的處理從第14條開始來我們14條有三個版本來第14條開始 |
| transcript.whisperx[149].start |
5005.14 |
| transcript.whisperx[149].end |
5016.968 |
| transcript.whisperx[149].text |
第十四條我個人的版本是公教人員保險法的部分特別是在第五十五頁在第六款的部分 |
| transcript.whisperx[150].start |
5018.291 |
| transcript.whisperx[150].end |
5045.063 |
| transcript.whisperx[150].text |
我的部分是依公教人員保險法勞工保險條例軍人保險條例規定繳付之保險金額是不是不計入年度提繳的薪資收入的課稅部分大概我的部分大概就是特別是在這一塊那賴世寶委員的也跟我一樣所以那個三個版本都是一樣的所以像是這樣子啊 |
| transcript.whisperx[151].start |
5046.274 |
| transcript.whisperx[151].end |
5075.582 |
| transcript.whisperx[151].text |
不記錄跟記錄之後用這個列舉扣除額是不一樣這部分是讓財政部講一下財政部說明有關相關委員提的有關不記錄年資收入的課稅這個意義完全不同因為我們的保險費的支出他支出以後他未來會收的一個他是屬於費用的支出 |
| transcript.whisperx[152].start |
5076.102 |
| transcript.whisperx[152].end |
5097.632 |
| transcript.whisperx[152].text |
那未來相關條件成就以後他所可提領的保險的錢是不需要課稅的所以他跟這個不記錄薪資收入這個跟我想委員可能是考慮到有關提撥所謂的退休金的部分的意義是完全不同退休金這個時候是屬於我在薪資裡面有一部分我要去提撥退休金 |
| transcript.whisperx[153].start |
5098.112 |
| transcript.whisperx[153].end |
5110.825 |
| transcript.whisperx[153].text |
那這個是屬於延期給付因為他到未來他成為退職所得的時候那那個時候會對課按照他的金額按照規定來課相關的所得稅所以保險跟他的意義完全不同那所以現在的保險費呢是跟那個 |
| transcript.whisperx[154].start |
5113.868 |
| transcript.whisperx[154].end |
5132.846 |
| transcript.whisperx[154].text |
医疗费用的部分如果这个保险比如我保险费是放在列举扣除额里面2.4万的范围里面包含所谓的工保 军保 劳保这一类所以我想第一个就是说把它用薪资收入来做补贴 |
| transcript.whisperx[155].start |
5133.346 |
| transcript.whisperx[155].end |
5157.513 |
| transcript.whisperx[155].text |
扣除的話我覺得這個是在意義上跟邏輯上是不太完全不同的也跟付稅的制度是完全不同的所以我建議是不要用這樣的一個方式要不要強制性社會保險那個部分大家做討論對啊你如果是這樣子的話我們就到那邊大家進行討論就好了 |
| transcript.whisperx[156].start |
5160.518 |
| transcript.whisperx[156].end |
5176.388 |
| transcript.whisperx[156].text |
那當然還有委員提案是把有關這個強制性的保險比照所謂的健保把他放在列舉扣除二裡面但是他不在兩萬四的那個總額度裡面而且他沒有受金額的限制這個是我們相關的委員也都有你的提案可以拿到這邊來啦現在2.4萬是上限嘛他兩萬四已經拿掉 上限拿掉了啦 |
| transcript.whisperx[157].start |
5187.595 |
| transcript.whisperx[157].end |
5191.397 |
| transcript.whisperx[157].text |
在列舉扣除額裡面有一項是保險費的支出那目前這個保險費支出的上限是2.4萬 |
| transcript.whisperx[158].start |
5213.286 |
| transcript.whisperx[158].end |
5234.669 |
| transcript.whisperx[158].text |
那這個2.4萬裡面保險費的支出包含了工保、軍保、勞保這些勞保在裡面甚至你個人的人生的商業保險也在裡面那委員有提案是說把這些強制性的社會保險不要在這個2萬4的總額度不佔它的擴大拉出來比照健保支出一樣 |
| transcript.whisperx[159].start |
5235.29 |
| transcript.whisperx[159].end |
5259.574 |
| transcript.whisperx[159].text |
好那在你的列舉扣除額裡面你是可以去做列舉的那你的2.4萬就是其他你要去參加人身保險的部分那放在列舉扣除額裡面就是把主席案子放到這邊就解決問題了是不是用這樣的方式對這個就是大家的原理啊好好那我們這一條就先保留好不好還是會實現 |
| transcript.whisperx[160].start |
5264.676 |
| transcript.whisperx[160].end |
5287.391 |
| transcript.whisperx[160].text |
先保留一下 因為我等賴世保委員回來一下因為我跟他的版本到17條我們等一下 我們這條現在我們就不花時間在爭議 等一下讓賴世保委員如果他也同意的話 那我們就維持 對 好不好來 動17條 我們現在再來看第17條 |
| transcript.whisperx[161].start |
5295.344 |
| transcript.whisperx[161].end |
5319.112 |
| transcript.whisperx[161].text |
第幾頁82頁開始第17條是未成年扣除額的部分 |
| transcript.whisperx[162].start |
5326.894 |
| transcript.whisperx[162].end |
5350.755 |
| transcript.whisperx[162].text |
第17條的部分我個人的部分是把幼兒學前扣除而擴大為未成年特別的扣除而在85頁這個是我的版本我看還有誰有提版本我先請部長做說明我的部分是 |
| transcript.whisperx[163].start |
5357.041 |
| transcript.whisperx[163].end |
5376.425 |
| transcript.whisperx[163].text |
17條裡面我想第一個就是我們可以看到它的第一款裡面是免稅額免稅額就是每一個人他可以在那個總所得裡面去扣除的金額那這一次呢行政院在有關台灣人口對策的新戰略裡面我們有提出了一個免稅額就是對於那個 |
| transcript.whisperx[164].start |
5377.005 |
| transcript.whisperx[164].end |
5379.486 |
| transcript.whisperx[164].text |
納稅義務人的未成年子女他的免稅額可以加50%那也就是說我們以115年度為例的話我們的免稅額是10萬1000塊那加50%以後就是每一個這個未成年子女都可以扣15萬1500塊只要是在未滿18歲的孩子 |
| transcript.whisperx[165].start |
5401.189 |
| transcript.whisperx[165].end |
5424.623 |
| transcript.whisperx[165].text |
不是不是免稅額都一個一個一個人一個人一個人算所以事實上已經增加了五萬五萬零五百塊就是每一個未成年子女的免稅額都可以增加五萬零五百塊而且這個部分也可以隨著物價指數調整我想這個部分是院版的院版在免稅額的部分提出來我請各位委員希望委員能夠支持請羅秘財委員 |
| transcript.whisperx[166].start |
5431.64 |
| transcript.whisperx[166].end |
5453.586 |
| transcript.whisperx[166].text |
趙偉部長大家好我想國內少子化的問題已經變成是一個重要的國安問題未來如果都沒有人再多錢也沒有用那剛好這幾年的中華民國的財政可以說是兵強馬壯有史以來錢最多的時刻這個時刻我們應該要加大力度 |
| transcript.whisperx[167].start |
5454.326 |
| transcript.whisperx[167].end |
5474.872 |
| transcript.whisperx[167].text |
所以剛剛李燕秀李昭有提的我覺得是不是各位委員來可以衡量一下像我們剛剛是在無人機的這個審查一年四百億那六年就兩千多億一次砸下去就兩千多億也不眨眼當然無人機我也是支持啦只要對台灣好的我們就支持 |
| transcript.whisperx[168].start |
5475.672 |
| transcript.whisperx[168].end |
5497.772 |
| transcript.whisperx[168].text |
不過我覺得對未來的年輕人的照顧這個應該要加大力度請大家也是高抬貴手多多站在台灣未來長期性的發展不要當一個小器材神部長都來了是不是力道可以加大一點多多來關心照顧少子化照顧年輕人 謝謝 |
| transcript.whisperx[169].start |
5501.495 |
| transcript.whisperx[169].end |
5529.477 |
| transcript.whisperx[169].text |
來 我的部分 其實未成年扣除的部分我們都希望是誠如剛才羅明才聞其實大家 我想這麼多版本包括賴慧雲也有版本你們行政院有院版我們這次討論的其實就是希望減輕這個家裡有未成年子女的負擔那有沒有機會我們大家把版本都疊加起來包括類似像賴慧雲的版本一樣有院版再加上疊加起來我覺得對於照顧未成年子女的照顧就更多 |
| transcript.whisperx[170].start |
5531.638 |
| transcript.whisperx[170].end |
5555.508 |
| transcript.whisperx[170].text |
我先表達一下意見這個要減稅這個講起來是大家都會高興的事但是因為國家的財政的財政機率這以前賴委員最重視的一方面國家的有收入說支出有增加就剛剛講的無人機因為我們要國防所以我們必須要重視但是收入這部分也不能減太多 |
| transcript.whisperx[171].start |
5556.89 |
| transcript.whisperx[171].end |
5585.402 |
| transcript.whisperx[171].text |
應該要算總帳而不是只有一項一項拿出來講現在行政院的版本剛剛提到每一個人的這個扣除已經到151,500塊了從101,000變成151,500塊另外幼兒的扣除的部分有後面的版本如果大家在依賴會員的版本來講的話第一胎再加15萬所以等於 |
| transcript.whisperx[172].start |
5586.766 |
| transcript.whisperx[172].end |
5609.624 |
| transcript.whisperx[172].text |
第一胎六歲以下的就已經30萬1500塊的扣除了每一個人喔如果是第二胎還在加第二胎是加到不是啊第二胎22.5嘛齁那再加15.1就37萬38萬了所以 |
| transcript.whisperx[173].start |
5614.266 |
| transcript.whisperx[173].end |
5626.238 |
| transcript.whisperx[173].text |
就小朋友的照顧一個人等於完全為你免稅的額度如果是一胎的話就30萬以上然後第二胎就將近40萬我覺得我覺得這樣子應該是應該是大家來算又怎麼樣子你認為是夠了因為 |
| transcript.whisperx[174].start |
5635.182 |
| transcript.whisperx[174].end |
5662.693 |
| transcript.whisperx[174].text |
他的花費當然是大家都知道嬰兒的花費蠻大但是我覺得你那個額度到底是怎麼樣是適當這個是大家可以討論所以應該要綜合一起討論而不是單獨切開這樣來談的賴希寶委員是謝謝翟偉一些個心境我要提的是這個這個現在中研院做一個研究報告了說年輕人不生了 |
| transcript.whisperx[175].start |
5663.888 |
| transcript.whisperx[175].end |
5678.22 |
| transcript.whisperx[175].text |
你給他TISA說這個18歲以下給他五千塊他一定不要生給他一萬他也不要生主要是防止 防止得太高高價 房價太高 |
| transcript.whisperx[176].start |
5679.441 |
| transcript.whisperx[176].end |
5703.721 |
| transcript.whisperx[176].text |
他寧願養狗也不要養孩子就變這個樣子所以我是覺得這一部分真的不必太計較了能夠在財政部的當然這個吳委員講的也對啦顧慮財政紀律什麼之類的可是盡可能去放寬他這個第一胎啦或第二胎啦什麼之類的真的現在你去看幾名政府最近講的 |
| transcript.whisperx[177].start |
5705.838 |
| transcript.whisperx[177].end |
5713.087 |
| transcript.whisperx[177].text |
我在跑道在跟他們講啊我說一個月給你五千啊 每個月給你五千啊那年輕人老的聽了很高興啦年輕人 |
| transcript.whisperx[178].start |
5715.154 |
| transcript.whisperx[178].end |
5735.3 |
| transcript.whisperx[178].text |
沒有感覺沒有感覺沒有感覺這到以後就一樣房貸太高因為住不起養孩子租的空間又要增加所以這一部分我是覺得把它這個盡量的放寬就是當然你要有個限度這個限度到哪裡其他的委員一起參考一下不用說一定你才到底 |
| transcript.whisperx[179].start |
5736.46 |
| transcript.whisperx[179].end |
5758.317 |
| transcript.whisperx[179].text |
來 我請第一次發言的賴慧媛委員好 謝謝主席我呼應那個賴世保委員的說法這個少子化沒有一個單一的解方如果只有靠一次性的一個現金補助它其實是沒有辦法獲得改善的所以說我們要把幼兒津貼還有公共托育 還有教育資源就是說我們的 |
| transcript.whisperx[180].start |
5759.117 |
| transcript.whisperx[180].end |
5788.02 |
| transcript.whisperx[180].text |
住宅的一個政策還有租稅優惠的一個互相銜接看是不是有機會去銜接延續這個大家想生這個其實我想針對就是多子女家庭他所承擔累積性的一個經濟壓力我們是應該要來協助所以我個人主張是說從116年1月1號開始我們的納稅義務人就是在6歲以下的子女第一胎 |
| transcript.whisperx[181].start |
5788.84 |
| transcript.whisperx[181].end |
5816.289 |
| transcript.whisperx[181].text |
第一胎的子女每年扣除額那個18萬第二胎那就是跟以上的子女每年的扣除額是25萬元我想就是說我都尊重啦因為其實男女都有共識是怎麼樣就是說我們可以把這一個那個提高那個未成年子女的免稅額建立在這個義兒條款其實這個是重要的一步謝謝 |
| transcript.whisperx[182].start |
5818.208 |
| transcript.whisperx[182].end |
5845.505 |
| transcript.whisperx[182].text |
好來接下來請李坤城委員好謝謝主席那其實我本來有一個提案就是說我們現在有這個幼兒學錢特別扣除額但是7到18歲其實是沒有一個特別扣除額但是我後來看到行政院的版本它是把這一個免稅額就是延長到18歲啦那等於是說有把我當初這一個想要提案的這個精神我把它納進去那我問一下部長 |
| transcript.whisperx[183].start |
5846.585 |
| transcript.whisperx[183].end |
5871.24 |
| transcript.whisperx[183].text |
我們現在未成年的免稅額現在是提升到15萬15萬1500塊然後幼兒的學前特別扣除額現在是多少15萬第一胎是15萬那通通來講的話就是說如果我們生第一胎的話總共的扣除額因為可以疊加那現在是多少 |
| transcript.whisperx[184].start |
5873.123 |
| transcript.whisperx[184].end |
5901.576 |
| transcript.whisperx[184].text |
三十點一五就是說我們這是六歲之前就是我們免稅加特別扣除額是有三十萬一千五百塊就對了那現在就是比現行的都還要再增加就對了嘛那生第二胎咧三十七萬六千五百那這樣子的話那如果按照這樣子的算法的話每位家長可以省下多少的稅金 |
| transcript.whisperx[185].start |
5902.881 |
| transcript.whisperx[185].end |
5915.307 |
| transcript.whisperx[185].text |
那看第一個要看他的那個適用的稅率那目前來說其實是45%的家庭適用的稅率我們剛剛有一個表就乘以45%的民眾是沒有在繳戶數是沒有在繳稅的 |
| transcript.whisperx[186].start |
5923.411 |
| transcript.whisperx[186].end |
5928.616 |
| transcript.whisperx[186].text |
所以這個部分我們可以減輕家庭的負擔所以免稅額拉高以後可以讓他們進入繳稅的門檻會更高一點免稅的家庭會增加就對了 |
| transcript.whisperx[187].start |
5944.273 |
| transcript.whisperx[187].end |
5957.802 |
| transcript.whisperx[187].text |
所以基本上我是支持行政院版的版本如果說真的我們還要再照顧幼兒的話那賴會員的版本我們再增加啦我覺得這是可以再考慮的一個方向請吳評會委員我想我剛剛有先講 |
| transcript.whisperx[188].start |
5965.68 |
| transcript.whisperx[188].end |
5986.583 |
| transcript.whisperx[188].text |
如果我站在民意代表的角度要減稅大家都會高興支持但是我是認為大家這是一個配套要整體起來談就好像現在這個少子化的綜合對策就剛剛大家講了很多給補助每個月給多少錢給的錢政府給那個是不用扣稅的 |
| transcript.whisperx[189].start |
5987.964 |
| transcript.whisperx[189].end |
6005.44 |
| transcript.whisperx[189].text |
不是除了少稅之外還多得到的另外這個公幼啊什麼這些的這些整整的這些配套再來就是我們今天要談的免稅的額度只是很多套餐裡面的一樣那我是覺得 |
| transcript.whisperx[190].start |
6006.889 |
| transcript.whisperx[190].end |
6029.769 |
| transcript.whisperx[190].text |
我們好像不要把它講成說這一個就是所有的答案那這個東西是可以談而且談的時候不要一條一條割裂來談就是總體你到底要給小朋友第一胎的是等於是可以免稅的額度是多少如果是第二胎的他可以免稅的額度是多少我覺得這樣講大家會比較有概念如果你把那個條文切開來一條一條這樣談 |
| transcript.whisperx[191].start |
6032.386 |
| transcript.whisperx[191].end |
6050.156 |
| transcript.whisperx[191].text |
很困難 所以我是覺得應該要請財政部把方案整合一下這是我的意見接下來郭國麟委員之後再換羅明財委員謝謝主席 我剛剛同意我比方有人講的是要一個整體的概念為什麼你的免稅額是這樣的切法一定有一個政策做依據跟考量 |
| transcript.whisperx[192].start |
6051.038 |
| transcript.whisperx[192].end |
6078.448 |
| transcript.whisperx[192].text |
副長我們剛剛提到說未成年子女的部分要免稅而要提升那為什麼成年的子女在就學了就不用提升所以你的線是切在哪裡很顯然你背後一個政策是0到18歲0到18歲在學齡前你要再加強 用意是什麼我覺得要談單條之前你要把政策的這個依據然後落實在法制的部分要講清楚 |
| transcript.whisperx[193].start |
6079.648 |
| transcript.whisperx[193].end |
6104.436 |
| transcript.whisperx[193].text |
這樣才能知道說財政部來配合國家的政策少子化的目的是什麼這個才能一刀切嘛 正當性在這邊不然以本席來說 本席也在提啊為什麼在學的學生18歲以上就不能然後變成18歲以下就可以這個理由你們要講清楚嘛 要有一貫性嘛 這是第一那第二個呢 就是說你免稅額之後的政策的效應到底是什麼樣的狀況也就是說呢 第一個你現在到底有多少家庭 |
| transcript.whisperx[194].start |
6106.637 |
| transcript.whisperx[194].end |
6120.969 |
| transcript.whisperx[194].text |
這個現在是免稅的大概有多少是繳稅繳5%以下的對不對就是因為這個政策的部分調整之後最終的效應是如何我相信財政部也應該有所 |
| transcript.whisperx[195].start |
6121.87 |
| transcript.whisperx[195].end |
6136.285 |
| transcript.whisperx[195].text |
評估才對嘛尤其稅差損的結果會造就多少免稅家庭的這個出現比例的提升也請財政部從整體的角度來做一個說明好不好不是零稅的單條的 枝節的討論好 接下來請羅明財委員 |
| transcript.whisperx[196].start |
6143.717 |
| transcript.whisperx[196].end |
6170.687 |
| transcript.whisperx[196].text |
今天對於今天討論的事項可以說是朝野一團和諧那大家都知道現在都是面臨的一個生不如死那大家也共同來面對這樣的問題多多來給予關心給予協助剛剛賴世保賴委員他聽到賴會委委員的方案以後他說他提的比我更多的多 |
| transcript.whisperx[197].start |
6172.168 |
| transcript.whisperx[197].end |
6186.409 |
| transcript.whisperx[197].text |
他說他也想要支持他那當然我也都支持我的支持是站在財政部所提的方案的立場只要往上堆加的我都舉雙手贊成那有沒有誘因呢 |
| transcript.whisperx[198].start |
6186.969 |
| transcript.whisperx[198].end |
6201.917 |
| transcript.whisperx[198].text |
我剛剛就有點開玩笑問一下賴思寶委員這個如果再多一點你回去要不要生一個他就笑笑一笑說這可以考慮考慮所以我覺得這個基本上就是幼嬰多一點年輕人的負擔少一點 |
| transcript.whisperx[199].start |
6202.877 |
| transcript.whisperx[199].end |
6219.275 |
| transcript.whisperx[199].text |
當然全世界現在都是面臨這樣的一個問題特別是比較先進的國家但是這是國家面臨的問題我們就一起想辦法來努力 來協調 來解決給今年多一點照顧我覺得也是應該的啦 謝謝 |
| transcript.whisperx[200].start |
6220.416 |
| transcript.whisperx[200].end |
6242.351 |
| transcript.whisperx[200].text |
好來接下來17條大家都已經充分表達過意見第一我覺得我個人認為稅損到底達到多少我覺得財政部要去精算那幾年後幾年後等下等下劉淑冰委員就說幾年之後大家都不願意生的話你根本也收不到稅收了所以你你你像今年才8萬多斷崖式的減少 |
| transcript.whisperx[201].start |
6243.952 |
| transcript.whisperx[201].end |
6254.599 |
| transcript.whisperx[201].text |
去年今年還有十萬今年八萬多而已明年到底剩下多少沒有人願意生的話你根本收不到水國家沒有勞動力的話根本收不到水我覺得這個都是要 |
| transcript.whisperx[202].start |
6255.646 |
| transcript.whisperx[202].end |
6257.687 |
| transcript.whisperx[202].text |
我接下來請劉淑冰委員表達他的意見第17條的部分 |
| transcript.whisperx[203].start |
6278.295 |
| transcript.whisperx[203].end |
6295.277 |
| transcript.whisperx[203].text |
好 謝謝主席那民眾黨也是尊重的在為了要少子化要這個問題要解決當然在免稅當中的考量是就是集合大家的意見只要大家有共識就好那當然也是要兼顧到財政紀律的部分因為 |
| transcript.whisperx[204].start |
6296.418 |
| transcript.whisperx[204].end |
6311.207 |
| transcript.whisperx[204].text |
如果在政府這邊已經在有透過了其他的一些的補助在住房或是耳哨這邊的補助的話我覺得這邊要只要財政紀律是合的話應該都是支持的那特別是在我們本黨的是這邊是在列舉扣除耳的這邊 |
| transcript.whisperx[205].start |
6315.99 |
| transcript.whisperx[205].end |
6342.852 |
| transcript.whisperx[205].text |
在扣除的這邊是有一些的意見啦包括是有蔡村卓委員所說的這邊在剛才是配合李燕秀委員跟戴氏寶委員的部分在在所謂保險費的部分應該也是有30年左右沒有提高就是這個兩萬四的部分那我們是認為說把這個額度提高大概在六萬元包括在因為還把現在有的在各種的公保啦 老健保 |
| transcript.whisperx[206].start |
6343.412 |
| transcript.whisperx[206].end |
6356.427 |
| transcript.whisperx[206].text |
公保老保跟軍人保險跟農保的部分的錢也是只要不超過6萬元呢都是可以把他納入的那第二個部分呢就是在我們业局扣除就特別扣除了這邊我們針對有健檢的部分大家知道說要去預防剩餘治療當然 |
| transcript.whisperx[207].start |
6363.175 |
| transcript.whisperx[207].end |
6379.957 |
| transcript.whisperx[207].text |
它本身有一個扣除但是希望說這個漸減的部分如果有機會的話是在把它現在的這個例如說我們看到在做長進在1.2萬到2萬那這部分如果說提出來說最多就是如果有需求的話你當然就是做了 |
| transcript.whisperx[208].start |
6381.218 |
| transcript.whisperx[208].end |
6397.129 |
| transcript.whisperx[208].text |
有需求的話就是你時報時銷的這部分就是時報時去檢特別列特別列舉扣除把它列出來就是說有一萬五的這樣子的規定然後另外我們還看到的是說把原來的在學齡前的這樣子的一個 |
| transcript.whisperx[209].start |
6398.63 |
| transcript.whisperx[209].end |
6424.791 |
| transcript.whisperx[209].text |
負的稅的一個扣除的部分我們把它認為說是在一個未成年的扣除的部分也要把它再增加因為它可能會涉及到的是你要養育到孩子的部分也是應該把它拉出來的這個這樣才是尤其注意到尤其是這個不只是未成年還包括是有在就學的部分因為現在學子呢國家是給的說如果是特別在 |
| transcript.whisperx[210].start |
6426.933 |
| transcript.whisperx[210].end |
6453.512 |
| transcript.whisperx[210].text |
這種所謂的私校的部分它一年有三萬但是如果私校的話它常常的話是兩個學期的學費大概是有到十萬這部分那如果我們提出來的部分是在五萬塊這樣子的一個扣除的部分也能夠是減輕如果他的孩子是在是在念的是私立大學的部分私立大專院校這邊也可以有這樣的一個加惠措施反映到民情 謝謝 |
| transcript.whisperx[211].start |
6462.594 |
| transcript.whisperx[211].end |
6480.386 |
| transcript.whisperx[211].text |
主席 我們所有委員對這一個部分都這麼在意其實我們是一方好意啦因為確實少子化已經嚴重到在15年後可能我們人口會降到2000萬以下不過我說實在話如果大家有去看網路各種民調 |
| transcript.whisperx[212].start |
6481.967 |
| transcript.whisperx[212].end |
6511.111 |
| transcript.whisperx[212].text |
現在大概要解決少子化最積極的方式就是除了各項這些福利每年的照領以外生一胎就給50萬除非這個樣子否則大家不生啦所以我是想說這樣我們盡這一些好意但是也不去影響到說我們應該有的財政紀律也就是說請莊部長你把我們這每一項行政院版的這個受到的影響就是說行政院版的這個是把 |
| transcript.whisperx[213].start |
6511.491 |
| transcript.whisperx[213].end |
6524.807 |
| transcript.whisperx[213].text |
免稅兒未成年子女的這個提高50%以及在野黨提的他們要把0到6歲擴大到0到18歲特別扣足額這些都是很好的事情但是你要算出說這個影響多少對我們的那個稅金將會是那個規模會影響到多少 |
| transcript.whisperx[214].start |
6531.334 |
| transcript.whisperx[214].end |
6545.932 |
| transcript.whisperx[214].text |
好不好這個因為現在看到的那幾個項目收入很大沒有錯可是未來可能也會有變動那這其實是最基本的這個稅收的收入所以是不是你要試算一下好不好 |
| transcript.whisperx[215].start |
6547.253 |
| transcript.whisperx[215].end |
6564.844 |
| transcript.whisperx[215].text |
主席建議讓蔡委員講完之後請財政部回應一下不然我們會等很久好的好來請蔡春秋委員不好意思因為剛剛我劉書斌委員已經有幫我的問題提出來了那我這在這裡就不再做說明請財政部一併做說明 |
| transcript.whisperx[216].start |
6565.999 |
| transcript.whisperx[216].end |
6591.968 |
| transcript.whisperx[216].text |
好謝謝各位的指教我想少子化這個議題大家都非常重視那除了稅之外其實政府做的其實在我們的總統所宣布的台灣人口對策的新戰略裡面其實有許多面向所以我們這次院版的有關免稅額每一個未成年子女可以加50%之外呢其實包含了還有其他相關的補助譬如說托育費的部分 |
| transcript.whisperx[217].start |
6593.108 |
| transcript.whisperx[217].end |
6612.14 |
| transcript.whisperx[217].text |
從七千到一萬五都有也就是說零到二歲政府幾乎都在每一個孩子的身上都每一個孩子至少有五千到七千到一萬五都有那另外兩歲到六歲他不管是公幼還是非營利准公共或私立的每一個孩子 |
| transcript.whisperx[218].start |
6612.62 |
| transcript.whisperx[218].end |
6637.011 |
| transcript.whisperx[218].text |
家長最多只要交3000塊或2000塊或1000塊你生到第三個孩子根本就不需要繳這個錢了那另外6到18歲的部分國民教育都不需要學雜費高中職學校也都免了學費那我想政府是多面向的來對於育兒家庭的經濟負擔除了稅之外還有其他直接支付的這個是每一個月 |
| transcript.whisperx[219].start |
6637.651 |
| transcript.whisperx[219].end |
6666.227 |
| transcript.whisperx[219].text |
付到七千到一万五不是一年每一个孩子给他这样的一个托育费或者是那个公托的费用减轻另外当然还有除了这些面向金钱的之外对于友善的职场更是重视也就是说你企业也好政府机关也好对于育儿家庭在原来是育婴假现在变成育儿假拉长时间那让这些新生儿的孩子六岁下孩子可以有更多 |
| transcript.whisperx[220].start |
6666.807 |
| transcript.whisperx[220].end |
6695.918 |
| transcript.whisperx[220].text |
父母可以直接照顾所以这个友善职场也是很重要就刚刚赖会员委员刚刚提到面相其实是很多的税只是其中的一项税只是其中的一项那我们希望税能够维持在一定的不要影响财政收入情况下当我们的税收充裕可以有更多的能力来给育儿家庭更多的补助我想这个部分是很重要的因为税只是要到比如说我今年我们的税怎么减怎么减怎么减 |
| transcript.whisperx[221].start |
6696.118 |
| transcript.whisperx[221].end |
6716.248 |
| transcript.whisperx[221].text |
要到明年去報稅的時候才會呈現但是政府給這些家庭的育兒也好托育也好學雜費是當下就去減了當下就去減是更為直接的所以我們希望在維持財政紀律政府的一定財政能力的情況下有更好的能力去給予 |
| transcript.whisperx[222].start |
6717.068 |
| transcript.whisperx[222].end |
6741.057 |
| transcript.whisperx[222].text |
需要的家庭来做这个我想是面向是很多因此在这个时候呢我们在各面向考虑以后在免税额的部分直接对于未成年子女提高50%当然刚刚委员也很多提到所谓的目前来的幼儿学前特别扣除额希望把年龄拉长从0到6岁拉到18岁以下可是我想这个部分的面向在这一次院版里面 |
| transcript.whisperx[223].start |
6741.357 |
| transcript.whisperx[223].end |
6762.235 |
| transcript.whisperx[223].text |
已經把免稅額拉高50%以後我們是不是對於還是維持在0到6歲的孩子的部分是不是做一些考慮而不是把時間因為這是疊加的也就是說我們家的一個孩子他是6歲以下的除了免稅額加50%他還有幼兒學錢特別扣除額第一個孩子每一個孩子是15萬第二個孩子以後是22.5萬是疊加上去的所以才會說 |
| transcript.whisperx[224].start |
6768.46 |
| transcript.whisperx[224].end |
6797.357 |
| transcript.whisperx[224].text |
目前来说第一名的孩子他可以从所得里面免税额加上幼扣以后是30万1500总所得就减掉那如果有第二胎的孩子是一个孩子37.6万如果有两个孩子的话其实就减到67万接近70万的一个扣除所以我们是建议是说在我们的赋税财税维持一定的财政能力合理的情况下让政府有财政能力的时候可以更多的补助给育儿家庭跟 |
| transcript.whisperx[225].start |
6797.757 |
| transcript.whisperx[225].end |
6823.732 |
| transcript.whisperx[225].text |
需要就學這些的孩子所以我們其實是整個配套的來做的我想請各位能夠支持第一個就是免稅而支持院辦謝謝主席我最後講一下我覺得我剛剛很認真聽我覺得部長講得很好但是還是會有缺漏的地方到底免稅家庭有多少你還是沒有講沒關係今天你寫了這麼多都是我們委員會大家共同努力的結果我相信每個委員基本上都要跟選民說明 |
| transcript.whisperx[226].start |
6824.712 |
| transcript.whisperx[226].end |
6847.772 |
| transcript.whisperx[226].text |
這份多利多的消息也請財政部做一個圖表式的這個數據的整理啦最終你沒有講到的也把它一併整理出來啦一份給我們啦就待會後的時候我們是很清楚的知道說到底我們在財政部跟行政部門溝通的結果是怎樣到底呢對人民的這個幫助有多少到底對這少子化的這一個政策付出多少努力這樣好不好 部長請你費心一下 |
| transcript.whisperx[227].start |
6851.037 |
| transcript.whisperx[227].end |
6858.664 |
| transcript.whisperx[227].text |
謝謝委員剛剛的指教我還是再補充一下現在目前來說已經有深報戶裡面45%已經免繳所得稅那適用5%稅率的大概是有35%然後12%的是11%的稅務所以事實上一直調降以後對他們的出稅負擔是有明顯減少那各委員的提案的稅損 |
| transcript.whisperx[228].start |
6877.18 |
| transcript.whisperx[228].end |
6882.582 |
| transcript.whisperx[228].text |
平安說有高達到200億的那是我不能講說具體的具體我們是有因為為什麼因為我相信委員都是為了希望能夠為我們的少子化然後以及這個問題以及育兒家庭減輕負擔但是我們在這樣的考慮情況第一個免稅額已經全面0到18歲都加了那在幼扣部分 |
| transcript.whisperx[229].start |
6900.31 |
| transcript.whisperx[229].end |
6903.673 |
| transcript.whisperx[229].text |
委員有提高把時間拉長可能那當時因為還沒有免稅額加50的一個考慮的情況下那現在如果已經有免稅額可以加50%院版提出來的那幼扣是不是維持在幼扣因為0到6歲的孩子確實父母需要支付的 |
| transcript.whisperx[230].start |
6916.045 |
| transcript.whisperx[230].end |
6933.659 |
| transcript.whisperx[230].text |
心力也好经济也好也多但是政府当然清楚也给予了相关的补助不管是托育费或者是公托的费用其实每一个家庭至少0到7000到15000因为胎数也可以逐步增加然后幼儿园也对不管是就是准公托也好 |
| transcript.whisperx[231].start |
6934.379 |
| transcript.whisperx[231].end |
6951.009 |
| transcript.whisperx[231].text |
公有非營利或私利都只要繳三千到五千那當然他如果用個人他要去私利更高價那是他本身財政財務能力特別強那我想這個部分是另當別論也不是一般家庭師傅請問財政部的版本稅損是多少財政部的版本裡面這個免稅額的部分就是八十億八十億了就已經八十億了 |
| transcript.whisperx[232].start |
6957.335 |
| transcript.whisperx[232].end |
6973.165 |
| transcript.whisperx[232].text |
我想這個部分受益的人數也可以達到237萬的受益的家庭我想是不是在免稅額的部分就支持願板那讓這個可以明年我們希望本來是希望明年就可以適用就是明年報稅就可以適用 |
| transcript.whisperx[233].start |
6975.226 |
| transcript.whisperx[233].end |
6997.507 |
| transcript.whisperx[233].text |
因為你們過去你們願滿的部分都是強化在零到六歲的部分的零到六歲的比較多剛剛提到零到六歲這一次很多委員不分朝野黨派提到你我都養育過孩子孩子其實六歲之前錢還花得少六歲之後補習費你都很清楚相關的費用可能都更多而且還有很多 |
| transcript.whisperx[234].start |
6998.868 |
| transcript.whisperx[234].end |
7022.264 |
| transcript.whisperx[234].text |
未來不同的因素每個家庭養育孩子的狀況不太一樣其實六歲以後花費的就更多所以為什麼這一次多數的委員都提到未成年的部分的版本那我剛剛提的就是說 歲損的部分不能只看眼下你如果大家都還是不生很多年輕人都怕改變我現在生活型態形式所以我就不願意生不願意生以後今年才八萬多 |
| transcript.whisperx[235].start |
7023.044 |
| transcript.whisperx[235].end |
7051.247 |
| transcript.whisperx[235].text |
新生兒而已明後年如果剩下六萬五萬你以後十年二十年之後台灣的整個勞動力創造力那就你不能只看眼下的碎損所以我覺得這個是應該用更高的層次去做考量那今天部分朝野黨派大家都提出很多的建議包括健康保險的扣除額還有一些版本是補習費的扣除額我覺得你們都要回去好好的考量我尊重剛才部長所提出來的但是每個委員也都是經過 |
| transcript.whisperx[236].start |
7052.288 |
| transcript.whisperx[236].end |
7081.608 |
| transcript.whisperx[236].text |
深思熟慮了解年輕人的需求去做考量出來包括賴會委員的版本也都是所以我覺得你們把相關的大家的意見收納之後回去把水準算得更清楚狀態狀況看得更清楚然後個別做溝通好不好那我們第十七條因為十四條跟十七條其實是連動的連動的所以我們兩條都保留十七條那個主席還有一個社會保險的部分要不要慢慢說明一下 |
| transcript.whisperx[237].start |
7083.349 |
| transcript.whisperx[237].end |
7090.014 |
| transcript.whisperx[237].text |
他原來我們提案說特別扣除他改成列舉扣除了他其實讓財政部有做一些調整 |
| transcript.whisperx[238].start |
7093.359 |
| transcript.whisperx[238].end |
7100.164 |
| transcript.whisperx[238].text |
有關社會保險的部分也蠻多委員都有一些提案那我想社會保險的部分在我們目前來說是在那個列舉扣除額裡面的保險費的向下那是保險費的向下那這個保險費那一年最高的額度是2.4萬 |
| transcript.whisperx[239].start |
7113.533 |
| transcript.whisperx[239].end |
7120.899 |
| transcript.whisperx[239].text |
那委員有許多提案希望能夠把什麼公保、勞保、軍保類似這個強制性的社會保險不要在兩萬四的額度裡面而跟健保一樣拉出來就不受額度的限制那兩萬四純粹是個人他們要去做其他的人生的商業保險的話那就可以去做那所以這個部分就放在裂扣然後強制性的保險不受額度的限制比照健保 |
| transcript.whisperx[240].start |
7138.533 |
| transcript.whisperx[240].end |
7165.133 |
| transcript.whisperx[240].text |
那兩萬四就純粹他們其他個人自行的一些商業保險我想這個部分委員都有這樣的一個提案那我想我尊重委員的那就保留一下好了主席那個部長這一次真的是很有誠意的回應這跟我們當初在質詢他的時候態度是截然不同的啦所以雖然不是法夾丸是一種順義名義啦不過我可以肯定啦那至於說呢後續的部分那個雖然主席才是保留但是這種 |
| transcript.whisperx[241].start |
7166.314 |
| transcript.whisperx[241].end |
7183.18 |
| transcript.whisperx[241].text |
提案內容獲得財政部門的正面反應應該要從推動讓他通過是比較服國利民謝謝主席就是蔡村泉委員有提到的一個意見 |
| transcript.whisperx[242].start |
7186.369 |
| transcript.whisperx[242].end |
7205.539 |
| transcript.whisperx[242].text |
社會保險的納入那剛才部長您的意見是說這些社會保險的部分都通通就是把它列在跟健保的額度一樣就直接就把它放在24萬以外比照健保對那可是還有這個我就理解那我可以請問一下這樣子的一個 |
| transcript.whisperx[243].start |
7206.459 |
| transcript.whisperx[243].end |
7212.386 |
| transcript.whisperx[243].text |
但是有一個問題是現在的保險費當中因為涉及到2.4萬如果說有一個受險的話常常都已經是3.4萬了 |
| transcript.whisperx[244].start |
7225.882 |
| transcript.whisperx[244].end |
7253.076 |
| transcript.whisperx[244].text |
那這樣的一個議題上面是不是應該重視到說適度的把保險費那個2.4萬的部分可以適度的再拉高一下因為他也是就受險的部分我們不是針對什麼其他的有什麼高額或是投資保險那種絕對不是但是或是理財型的絕對不是但是如果說透過像受險的部分的讓他這樣的一個規劃是不是有機會讓他 |
| transcript.whisperx[245].start |
7254.477 |
| transcript.whisperx[245].end |
7264.467 |
| transcript.whisperx[245].text |
不是這個兩萬四因為這一下子過去根本那個兩萬四根本就是沒有意義的沒有就是有一般的受險的部分去講在列舉扣除的這部分 |
| transcript.whisperx[246].start |
7270.733 |
| transcript.whisperx[246].end |
7286.253 |
| transcript.whisperx[246].text |
因為剛部長已經有回應說明其實部長的善意回應說明這第14條也會列入會議記錄我覺得大家都朝著減輕稅負去做減輕年輕人負擔主席因為我認同的 |
| transcript.whisperx[247].start |
7286.954 |
| transcript.whisperx[247].end |
7303.331 |
| transcript.whisperx[247].text |
部長釋出這種善意就是說把社會保險的部分把它全部列舉扣除跟健保一樣這是沒有問題我只是在提到的是還有其他的部分包括的是受險的部分這種是不是有可能把它考慮進去這樣的議題 |
| transcript.whisperx[248].start |
7308.005 |
| transcript.whisperx[248].end |
7332.338 |
| transcript.whisperx[248].text |
沒關係我覺得部長大家大概都聽到每一個委員版本的用心回去把稅損影響這個還有未來我們的每一個的版本未來對於減輕年限負擔我們稍微做一個更完整的思考我們個別委員的部分再請財政部進行溝通那我們這幾個條文因為都會是有一點連動的我們就 |
| transcript.whisperx[249].start |
7333.858 |
| transcript.whisperx[249].end |
7348.383 |
| transcript.whisperx[249].text |
全數保留第14條跟第17條126條我們這三個條文就全部保留送院會協商這段時間就請部長加強溝通好不好 |
| transcript.whisperx[250].start |
7349.683 |
| transcript.whisperx[250].end |
7369.813 |
| transcript.whisperx[250].text |
我覺得大家大概都有共識減輕負擔但是到底哪一個條件大家可以互相大概有一定的共識到時候我們三個政黨再做一個私底下的朝野就是在排朝野協商來做處理我們多溝通一下好不好好來我們念一下協商結論 |
| transcript.whisperx[251].start |
7428.314 |
| transcript.whisperx[251].end |
7429.956 |
| transcript.whisperx[251].text |
好協商完成請議事人員宣讀協商的結論 |
| transcript.whisperx[252].start |
7433.124 |
| transcript.whisperx[252].end |
7460.481 |
| transcript.whisperx[252].text |
預算案部分台灣土地銀行股份有限工資第一案第二案併案處理稅前淨利增列四億五千萬元相關收支隨同調整第三案改凍結一千萬三個月內提書面報告使得凍資第四案改主決議第五案改主決議第六案第七案併案處理管理費用減列五百萬元科目自行調整 |
| transcript.whisperx[253].start |
7461.994 |
| transcript.whisperx[253].end |
7486.475 |
| transcript.whisperx[253].text |
第八案改組決議第九案招案通過第十案招案通過財政部印刷廠部分第一案稅前淨利增列一百萬元相關收支隨同調整第二案銷貨收入增列五百萬元科目自行調整第三案第四案第五案第六案均招案通過 |
| transcript.whisperx[254].start |
7488.783 |
| transcript.whisperx[254].end |
7506.935 |
| transcript.whisperx[254].text |
台灣英酒公司部分第一案改組決議第二案營業成本減列300萬元科目自行調整第三案營業費用減列500萬元科目自行調整第四案行銷費用改凍結200萬元 |
| transcript.whisperx[255].start |
7509.995 |
| transcript.whisperx[255].end |
7530.645 |
| transcript.whisperx[255].text |
並修正文字改書面報告第五案行銷費用資推展費改凍結一百萬元修正文字改書面報告第六案改組決議第七案改組決議第八案改組決議第九案第十案第十一案第十二案均照案通過 |
| transcript.whisperx[256].start |
7532.762 |
| transcript.whisperx[256].end |
7551.59 |
| transcript.whisperx[256].text |
第十三案修正文字第十四案照案通過第十五案修正文字第十六案照案通過中央存款保險公司部分第一案金融保險收入增列八千萬元相關成本費用科目隨同調整 |
| transcript.whisperx[257].start |
7553.018 |
| transcript.whisperx[257].end |
7581.234 |
| transcript.whisperx[257].text |
第二案改組決議第三案改組決議第四案管理費用減列50萬元科目自行調整金融監督管理基金部分第一案減列300萬元科目自行調整第二案改組決議第三案改組決議第四案減列80萬元科目自行調整第五案改凍結100萬元第六案改組決議 |
| transcript.whisperx[258].start |
7583.322 |
| transcript.whisperx[258].end |
7611.809 |
| transcript.whisperx[258].text |
第七案第八案第九案第十案第十一案第十二案均照案通過保險發展基金部分第一案改組決議並修正文字第二案照案通過第三案照案通過好請問各位委員對於協商的結論有沒有意義 |
| transcript.whisperx[259].start |
7613.621 |
| transcript.whisperx[259].end |
7625.81 |
| transcript.whisperx[259].text |
還有一個法律案法律案的協商結論請宣讀所得稅法修正草案等39案第14條第17條第126條均保留送院會處理好我們協商完成請議事人員請問高委員對於剛協商的結論有沒有意義 |
| transcript.whisperx[260].start |
7638.991 |
| transcript.whisperx[260].end |
7640.492 |
| transcript.whisperx[260].text |
没有 无疑通过 |
| transcript.whisperx[261].start |
7669.131 |
| transcript.whisperx[261].end |
7693.229 |
| transcript.whisperx[261].text |
一 特别收入基金金融监督管理基金二 信托基金保险业务发展基金预算案除协商结论通过之外其余均照列二 有关台湾土地银行股份有限公司财政部印刷厂台湾烟酒股份有限公司中央存保保险股份有限公司预算案业务计划部分 |
| transcript.whisperx[262].start |
7693.809 |
| transcript.whisperx[262].end |
7722.237 |
| transcript.whisperx[262].text |
因依据营业收支金融保险或生产成本转投资重大之建设事业及资金运用等项之审查结果随同调整金融保险或生产成本部分随同营业总支出审查结果调整营业总支出应随同调整资金运用部分因依据营业收支金融保险或生产成本盈亏拨补 |
| transcript.whisperx[263].start |
7722.737 |
| transcript.whisperx[263].end |
7748.418 |
| transcript.whisperx[263].text |
转投资及重大之建设事业等项之审查结果随同调整三有关特别收入基金金融监督管理基金预算案业务计划应依据基金来源与应用审查结果随同调整四有关信托基金保险业务发展基金预算案基金运用计划应依据收资与着 |
| transcript.whisperx[264].start |
7749.38 |
| transcript.whisperx[264].end |
7756.391 |
| transcript.whisperx[264].text |
余卓波普等项之审查结果随同调整请问各位委员对以上的决议有没有异议 |
| transcript.whisperx[265].start |
7757.796 |
| transcript.whisperx[265].end |
7760.137 |
| transcript.whisperx[265].text |
好 沒有通過請問各位委員對以上決議有沒有異議 |
| transcript.whisperx[266].start |
7779.722 |
| transcript.whisperx[266].end |
7780.022 |
| transcript.whisperx[266].text |
請問各位委員有沒有異議 |
| transcript.whisperx[267].start |
7809.246 |
| transcript.whisperx[267].end |
7814.788 |
| transcript.whisperx[267].text |
沒有好本次會議已經進行完畢我們今天散會謝謝大家大家辛苦了 |
| transcript.whisperx[268].start |
7840.27 |
| transcript.whisperx[268].end |
7840.87 |
| transcript.whisperx[268].text |
來 我們從後面來 |