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\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":108,"end_time":"2023-12-19T13:39:48+08:00","start_time":"2023-12-19T13:38:00+08:00","features":["ai-transcript","gazette"],"type":"Clip","gazette":{"lineno":79,"blocks":[["張委員其祿：（13時38分）院長、各位同仁。所得稅法第十七條針對租金支出扣除額規定為列舉扣除額12萬元，為財政部按照民國88年的租金行情訂定。然而時至今日，抵扣額度已經與目前整個租金行情相去甚遠，採取列舉扣除更是讓這個機制形同雞肋。同時現行實務上，民眾在報稅的時候，因為列舉扣除額與標準扣除額只能二擇一，所以除了來自房東的壓力跟不敢申報之外，更因為這個標準扣除額會隨著CPI調漲，標準扣除額長期高於列舉扣除額，按照內政部住宅狀況抽樣調查推估，108年臺灣約有100萬戶的租屋族，其同年稅賦有列舉申報租金支出抵扣的納稅戶數也只有大概2.7萬戶，僅占總體大概2.7%，簡單講這就是一個看得到、吃不到的狀況，所以我們這次也要感謝民間團體，像租客聯盟、OURs，還有崔媽媽基金會等長期的努力，跟各朝野黨派的支持，促成了本屆立法院最後一次院會能夠真正完成租金從現行的列舉扣除額改為特別扣除額，並且設置排富條款，額度也由現在的12萬提高到18萬，實質的算是有真正照顧到全臺的租屋族群，也算是真正落實整體居住正義的一個目標，謝謝。"],["主席：謝謝張委員。","報告院會，登記發言的委員都已經發言完畢。","報告院會，本次會議所列討論事項均已處理完畢，依據立法院議事規則第五十四條規定，本屆最後一次院會之議事錄於散會前宣讀，現在請林秘書長宣讀第8會期第12次會議議事錄。（全文見本期議事錄）"]],"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":"149072","pyannote":{"name":"ronny","tool":"pyannote","data":{"url":"https://ivod.ly.gov.tw/Play/Clip/1M/149072","tool":"pyannote","id":"149072-pyannote"},"job_id":"hEc7MdynfjiohA9U","queued_at":"2024-06-02 15:23:21","status":"done","log":[{"time":"2024-06-02 15:23:47","msg":"downloading https://ivod.ly.gov.tw/Play/Clip/1M/149072"},{"time":"2024-06-02 15:23:48","msg":"downloading https://ivod-lyvod.cdn.hinet.net/vod_1/_definst_/mp4:1MClips/6bcf1d98c445b84e6c28a77bb144203d63f0728b672d22771f10bfb76773b17f892ad2dd8d1590f05ea18f28b6918d91.mp4/playlist.m3u8"},{"time":"2024-06-02 15:23:53","msg":"converting mp4 to wav"},{"time":"2024-06-02 15:23:53","msg":"running pyannote"},{"time":"2024-06-02 15:23:59","msg":"status: 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00:01:45,837\n這個吹媽媽基金會等長期的努力跟各朝野黨派的支持促成了我們本屆立法院最後一次院會能夠真正完成租金從現行的列舉扣除額改為特別扣除額並且設置排付條款額度也由現在的12萬提到18萬實質的算是有真正照顧到我們全台的租屋族群也算是真正的落實了我們整體的居住正義的一個目標謝謝\n\n","tsv":"start\tend\ttext\n8097\t32450\t好 院長那各位我們同仁我想所得稅法第17條針對租金支出扣除額規定為列舉扣除額12萬元是財政部按照民國88年的租金行情訂定然後時至今日這個抵扣額度已經與目前的整個租金行情相去甚遠那採取列舉扣除額更是讓這個機制形同雞肋\n33663\t58737\t同時我們現行實務上民眾在報稅時候因為這個列舉扣除額與標準扣除額也只能二則一那所以除了來自房東的壓力跟不敢申報之外更因為這個標準扣除額會隨著這個CPI的這個調漲那標準扣除額長期高於列舉扣除額按照這個內政部住宅狀況抽樣調查推估108年台灣約有100萬戶的這個租屋族他同年的這個稅負的這個\n61618\t67922\t有列舉申報租金支出抵扣的這個納稅戶數也只有大概2.7萬戶僅佔總體的大概2.7%所以簡單講這就是一個看得到吃不到的這個狀況所以我們這次也要感謝民間團體像租客聯盟還有奧爾斯還有\n80570\t105837\t這個吹媽媽基金會等長期的努力跟各朝野黨派的支持促成了我們本屆立法院最後一次院會能夠真正完成租金從現行的列舉扣除額改為特別扣除額並且設置排付條款額度也由現在的12萬提到18萬實質的算是有真正照顧到我們全台的租屋族群也算是真正的落實了我們整體的居住正義的一個目標 謝謝\n","txt":"好 院長那各位我們同仁我想所得稅法第17條針對租金支出扣除額規定為列舉扣除額12萬元是財政部按照民國88年的租金行情訂定然後時至今日這個抵扣額度已經與目前的整個租金行情相去甚遠那採取列舉扣除額更是讓這個機制形同雞肋\n同時我們現行實務上民眾在報稅時候因為這個列舉扣除額與標準扣除額也只能二則一那所以除了來自房東的壓力跟不敢申報之外更因為這個標準扣除額會隨著這個CPI的這個調漲那標準扣除額長期高於列舉扣除額按照這個內政部住宅狀況抽樣調查推估108年台灣約有100萬戶的這個租屋族他同年的這個稅負的這個\n有列舉申報租金支出抵扣的這個納稅戶數也只有大概2.7萬戶僅佔總體的大概2.7%所以簡單講這就是一個看得到吃不到的這個狀況所以我們這次也要感謝民間團體像租客聯盟還有奧爾斯還有\n這個吹媽媽基金會等長期的努力跟各朝野黨派的支持促成了我們本屆立法院最後一次院會能夠真正完成租金從現行的列舉扣除額改為特別扣除額並且設置排付條款額度也由現在的12萬提到18萬實質的算是有真正照顧到我們全台的租屋族群也算是真正的落實了我們整體的居住正義的一個目標 謝謝\n","vtt":"WEBVTT\n\n00:08.097 --> 00:32.450\n好院長那各位我們同仁我想所得稅法第17條針對租金支出扣除額規定為列舉扣除額12萬元是財政部按照民國88年的租金行情訂定然後時至今日這個抵扣額度已經與目前的整個租金行情相去甚遠那採取列舉扣除額更是讓這個機制形同雞肋\n\n00:33.663 --> 00:58.737\n同時我們現行實務上民眾在報稅時候因為這個列舉扣除額與標準扣除額也只能二則一那所以除了來自房東的壓力跟不敢申報之外更因為這個標準扣除額會隨著這個CPI的這個調漲那標準扣除額長期高於列舉扣除額按照這個內政部住宅狀況抽樣調查推估108年台灣約有100萬戶的這個租屋族他同年的這個稅負的這個\n\n01:01.618 --> 01:07.922\n有列舉申報租金支出抵扣的這個納稅戶數也只有大概2.7萬戶僅佔總體的大概2.7%所以簡單講這就是一個看得到吃不到的這個狀況所以我們這次也要感謝民間團體像租客聯盟還有奧爾斯還有\n\n01:20.570 --> 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