{"id":149071,"url":"https://ivod.ly.gov.tw/Play/Clip/1M/149071","video_url":"https://ivod-lyvod.cdn.hinet.net/vod_1/_definst_/mp4:1MClips/6bcf1d98c445b84e32147ac1b935753d63f0728b672d2277c986728e607a03229cc3a2a7c74431455ea18f28b6918d91.mp4/playlist.m3u8","委員名稱":"吳玉琴","委員發言時間":"13:35:38 - 13:37:50","影片長度":"00:02:12","會議時間":"2023-12-19T09:00:00+08:00","會議名稱":"第10屆第8會期第12次會議（事由：一、討論事項：本院財政委員會報告彙總完成中華民國113年度中央政府總預算案審查總報告案（社會福利及衛生環境委員會）；本院財政委員會函送外交及國防委員會113年度中央政府總預算案公務預算部分審查報告，請併「中華民國113年度中央政府總預算案審查總報告」討論案；本院財政委員會函送經濟、財政、司法及法制三委員會113年度中央政府總預算案公務預算部分審查報告，請併「中華民國113年度中央政府總預算案審查總報告」討論案；本院財政委員會函送內政、教育及文化、交通三委員會113年度中央政府總預算案公務預算部分審查報告，請併「中華民國113年度中央政府總預算案審查總報告」討論案等15案。 \n二、12月15日上午9時至10時為國是論壇時間。）","meet":{"tmpMeeting":null,"title":"立法院第10屆第8會期第12次會議","id":"院會-10-8-12","type":"院會","term":10,"sessionPeriod":8,"sessionTimes":12},"date":"2023-12-19","duration":132,"end_time":"2023-12-19T13:37:50+08:00","start_time":"2023-12-19T13:35:38+08:00","features":["ai-transcript","gazette"],"type":"Clip","gazette":{"lineno":74,"blocks":[["吳委員玉琴：（13時35分）謝謝院長。現行所得稅法針對房屋出租的部分可以列舉扣除12萬，但是現在大部分的租屋族，特別是雙薪家庭，會理性選擇扣除額的部分是標準扣除額，導致現在百萬的租屋族只有2.7萬戶申請租屋抵除，所以申報率只有2.7%。","去年我跟崔媽媽基金會、OURs及巢運一起召開為青年租屋減壓的記者會，租屋團體也提出了修法建議，希望能夠把房租的部分改列為特別扣除額，並增加扣除額的額度。所以特別在110年，住宅法也將公益出租及加入包租代管的房東每個月享有1.5萬的租金免稅額，這個部分看起來付出租金的房客卻沒辦法享有租金的扣除，所以考量雙方賦稅的衡平，本席建議將房租列為特別扣除額，並且將可扣除的額度提高到18萬，比照長照特別扣除額的排富機制，能夠做排富的機制，這是對租屋族絕對有感的政策，房租支出不是不報，現在時刻已到，所以也是讓我們居住正義的路上更往前邁向一步，也特別謝謝崔媽媽基金會、OURs、巢運與住盟持續對租屋族的發聲。","今天也是我們第10屆最後一次的院會，所得稅法也是本席在這八年來第73部的法案修法，我要特別謝謝立法院的所有同仁齊心協力，才能夠把各項法案修法通過，謝謝立法院讓我有這個機會在立法院為弱勢者服務，也謝謝所有的同事們，謝謝。"],["主席：謝謝吳委員。","接下來請張委員其祿發言。"]],"agenda":{"page_end":170,"meet_id":"院會-10-8-12","speakers":["游錫堃","陳椒華","曾銘宗","邱臣遠","林楚茵","吳玉琴","張其祿"],"page_start":1,"meetingDate":["2023-12-19"],"gazette_id":"1130107","agenda_lcidc_ids":["1130107_00002","1130107_00003","1130107_00004","1130107_00005","1130107_00006"],"meet_name":"立法院第10屆第8會期第12次會議紀錄","content":"討論事項\n所得稅法修正第十七條條文─ 完成三讀─","agenda_id":"1130107_00001"}},"transcript":{"id":"149071","pyannote":{"name":"ronny","tool":"pyannote","data":{"url":"https://ivod.ly.gov.tw/Play/Clip/1M/149071","tool":"pyannote","id":"149071-pyannote"},"job_id":"dGg3Z3QEL2mjLe56","queued_at":"2024-06-02 15:23:23","status":"done","log":[{"time":"2024-06-02 15:24:10","msg":"downloading https://ivod.ly.gov.tw/Play/Clip/1M/149071"},{"time":"2024-06-02 15:24:11","msg":"downloading https://ivod-lyvod.cdn.hinet.net/vod_1/_definst_/mp4:1MClips/6bcf1d98c445b84e32147ac1b935753d63f0728b672d22771f10bfb76773b17f02a28a74111475595ea18f28b6918d91.mp4/playlist.m3u8"},{"time":"2024-06-02 15:24:15","msg":"converting mp4 to wav"},{"time":"2024-06-02 15:24:16","msg":"running pyannote"},{"time":"2024-06-02 15:24:22","msg":"status: done"}],"result":{"result":[[8.94096875,131.06534375,"SPEAKER_00"]]}},"whisperx":{"name":"ronny","tool":"whisperx","data":{"url":"https://ivod.ly.gov.tw/Play/Clip/1M/149071","tool":"whisperx","id":"149071-whisperx","init_prompt":"會議名稱：第10屆第8會期第12次會議（事由：一、討論事項：本院財政委員會報告彙總完成中華民國113年度中央政府總預算案審查總報告案（社會福利及衛生環境委員會）；本院財政委員會函送外交及國防委員會113年度中央政府總預算案公務預算部分審查報告，請併「中華民國113年度中央政府總預算案審查總報告」討論"},"job_id":"ihiWsE34Tk3cI7i4","queued_at":"2024-06-02 15:23:24","status":"done","log":[{"time":"2024-06-02 15:24:22","msg":"https://ivod.ly.gov.tw/Play/Clip/1M/149071 already downloaded"},{"time":"2024-06-02 15:24:22","msg":"running whisperx with  --language zh --model large-v3 --initial_prompt '會議名稱：第10屆第8會期第12次會議（事由：一、討論事項：本院財政委員會報告彙總完成中華民國113年度中央政府總預算案審查總報告案（社會福利及衛生環境委員會）；本院財政委員會函送外交及國防委員會113年度中央政府總預算案公務預算部分審查報告，請併「中華民國113年度中央政府總預算案審查總報告」討論'"},{"time":"2024-06-02 15:24:33","msg":"merging result"},{"time":"2024-06-02 15:24:33","msg":"status: done"}],"result":{"json":"{\"segments\": [{\"start\": 9.673, \"end\": 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\"end\": 130.075, \"score\": 0.954}, {\"word\": \"同\", \"start\": 130.075, \"end\": 130.275, \"score\": 0.927}, {\"word\": \"事\", \"start\": 130.275, \"end\": 130.295, \"score\": 0.281}, {\"word\": \"們\"}], \"language\": \"zh\"}","srt":"1\n00:00:09,673 --> 00:00:35,323\n謝謝院長現行的所得稅法裡面是針對房屋租屋出租的部分是可以列舉扣除12萬但是現在大部分的租屋主特別是雙薪的家庭會理性的選擇扣除額的部分是標準扣除額導致我們現在百萬的租屋主只有2.7萬的戶來申請這個租屋的一個抵免抵除所以申報率只有2.7\n\n2\n00:00:36,403 --> 00:01:03,758\n那所以去年我跟這個村媽媽基金會奧爾斯跟曹映一起召開了為青年租屋減壓的記者會租屋團體也提出了修法建議希望能夠把房租的部分改列為特別扣租額並增加扣租額的額度所以今年特別在110年其實住宅法也將公益出租及加入包租貸款的房東享有1.5萬每個月的一個租金每收入\n\n3\n00:01:04,418 --> 00:01:33,116\n那這個部分看起來我們付出租金的這個房客卻沒辦法享有租金的一個扣除所以考量雙方的一個付稅的一個橫評本席將建議就將房租的租屋列為特別扣除額並且將可扣除的額度提高到18萬長照特別扣除額的排戶機制能夠就是做排戶的一個機制這是對於租屋族絕對有感的政策房屋租出\n\n4\n00:01:33,776 --> 00:02:01,398\n支出無事不報現在時刻已到所以也是讓我們居住正義的路上更往前邁向一步那也是特別謝謝崔媽媽基金會奧爾史曹映跟祝蒙持續對於租屋主的一個發聲那今天也是我們這第10屆最後一次的院會所得稅法也是本席在這8年來第73部的法案的修法我要特別謝謝立法院的所有同仁齊心協力才能夠把\n\n5\n00:02:02,239 --> 00:02:10,295\n各項法案能夠修法通過也謝謝立法院讓我有這個機會在立法院為我們弱勢者服務也謝謝所有的同事們\n\n","tsv":"start\tend\ttext\n9673\t35323\t謝謝院長現行的所得稅法裡面是針對房屋租屋出租的部分是可以列舉扣除12萬但是現在大部分的租屋主特別是雙薪的家庭會理性的選擇扣除額的部分是標準扣除額導致我們現在百萬的租屋主只有2.7萬的戶來申請這個租屋的一個抵免抵除所以申報率只有2.7\n36403\t63758\t那所以去年我跟這個村媽媽基金會奧爾斯跟曹映一起召開了為青年租屋減壓的記者會租屋團體也提出了修法建議希望能夠把房租的部分改列為特別扣租額並增加扣租額的額度所以今年特別在110年其實住宅法也將公益出租及加入包租貸款的房東享有1.5萬每個月的一個租金每收入\n64418\t93116\t那這個部分看起來我們付出租金的這個房客卻沒辦法享有租金的一個扣除所以考量雙方的一個付稅的一個橫評本席將建議就將房租的租屋列為特別扣除額並且將可扣除的額度提高到18萬長照特別扣除額的排戶機制能夠就是做排戶的一個機制這是對於租屋族絕對有感的政策房屋租出\n93776\t121398\t支出無事不報現在時刻已到所以也是讓我們居住正義的路上更往前邁向一步那也是特別謝謝崔媽媽基金會奧爾史曹映跟祝蒙持續對於租屋主的一個發聲那今天也是我們這第10屆最後一次的院會所得稅法也是本席在這8年來第73部的法案的修法我要特別謝謝立法院的所有同仁齊心協力才能夠把\n122239\t130295\t各項法案能夠修法通過也謝謝立法院讓我有這個機會在立法院為我們弱勢者服務也謝謝所有的同事們\n","txt":"謝謝院長現行的所得稅法裡面是針對房屋租屋出租的部分是可以列舉扣除12萬但是現在大部分的租屋主特別是雙薪的家庭會理性的選擇扣除額的部分是標準扣除額導致我們現在百萬的租屋主只有2.7萬的戶來申請這個租屋的一個抵免抵除所以申報率只有2.7\n那所以去年我跟這個村媽媽基金會奧爾斯跟曹映一起召開了為青年租屋減壓的記者會租屋團體也提出了修法建議希望能夠把房租的部分改列為特別扣租額並增加扣租額的額度所以今年特別在110年其實住宅法也將公益出租及加入包租貸款的房東享有1.5萬每個月的一個租金每收入\n那這個部分看起來我們付出租金的這個房客卻沒辦法享有租金的一個扣除所以考量雙方的一個付稅的一個橫評本席將建議就將房租的租屋列為特別扣除額並且將可扣除的額度提高到18萬長照特別扣除額的排戶機制能夠就是做排戶的一個機制這是對於租屋族絕對有感的政策房屋租出\n支出無事不報現在時刻已到所以也是讓我們居住正義的路上更往前邁向一步那也是特別謝謝崔媽媽基金會奧爾史曹映跟祝蒙持續對於租屋主的一個發聲那今天也是我們這第10屆最後一次的院會所得稅法也是本席在這8年來第73部的法案的修法我要特別謝謝立法院的所有同仁齊心協力才能夠把\n各項法案能夠修法通過也謝謝立法院讓我有這個機會在立法院為我們弱勢者服務也謝謝所有的同事們\n","vtt":"WEBVTT\n\n00:09.673 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