{"id":149514,"url":"https://ivod.ly.gov.tw/Play/Clip/1M/149514","video_url":"https://ivod-lyvod.cdn.hinet.net/vod_1/_definst_/mp4:1MClips/1441ba9c2015bdbe394d711c84b909d4f84c29b94b9165f0f8ba9b0039caa7a6d83dd2eb1f7004fe5ea18f28b6918d91.mp4/playlist.m3u8","委員名稱":"顏寬恒","委員發言時間":"10:51:01 - 11:03:05","影片長度":"00:12:04","會議時間":"2024-03-07T09:00:00+08:00","會議名稱":"立法院第11屆第1會期財政委員會第2次全體委員會議（事由：邀請財政部莊部長翠雲率所屬機關首長暨國營事業董事長、總經理(含各轉投資事業機構公股代表之董、監事)列席業務報告，並備質詢。\n【3月4日及7日二天一次會】）","meet":{"tmpMeeting":null,"title":"第11屆第1會期財政委員會第2次全體委員會議","term":11,"type":"委員會","sessionPeriod":1,"sessionTimes":2,"committees":[20],"id":"委員會-11-1-20-2"},"date":"2024-03-07","duration":724,"end_time":"2024-03-07T11:03:05+08:00","start_time":"2024-03-07T10:51:01+08:00","features":["ai-transcript","gazette"],"type":"Clip","gazette":{"lineno":593,"blocks":[["顏委員寬恒：（10時51分）主席、各位委員同仁。主席，我想請財政部莊部長。"],["主席：有請莊部長。"],["莊部長翠雲：委員好。"],["顏委員寬恒：部長好。部長，企業紓困貸款分為振興資金貸款、營運資金貸款還有舊有貸款展延，我贊成這些政策對於許多企業度過疫情期間的一些幫助，營運資金貸款可以暫時解決員工薪資以及廠房租金的燃眉之急，振興資金貸款能夠幫助受影響企業所需要之周轉性支出、資本性支出，然而，營運資金貸款含寬限期僅有3年，振興資金貸款含寬限期僅有5年。以營運資金貸款為例，110年開始貸款的企業必須在今（113）年還款，112年疫情才逐漸解封，得以復甦，等於是110年開始貸款的中小企業，今年就必須要把它的貸款還清，只剩下1年的時間，這樣子的貸款期限是不是對才剛走出疫情的企業衝擊太大？可不可以請部長先回答？"],["莊部長翠雲：跟委員報告，確實為了要讓企業能夠紓困貸款，這個期限目前是延長到113年12月31號，這個部分政府是基於讓他們可以度過難關，所以透過這樣的方式讓他們可以鬆一口氣來延緩。"],["顏委員寬恒：我要跟部長說，像我手上的這個部分，剛剛從我的研究室過來的時候，就接受了業者的陳情。因為現在還款的期限這麼短，許多業者其實在疫情期間就是咬牙苦撐，能夠損益平衡已經是非常萬幸，現在好不容易開始復甦，但是還款時間這麼短，他們已經是挖東牆補西牆，先去跟別人借貸來還清，要想辦法先跟別人借貸來還清這個貸款。這個是目前正在發生的，這是一個非常嚴肅的議題。我希望能夠有立即的改善方案，有關貸款含寬限期可否延長，作為通案性的問題來做處理，大家都不希望再碰到一個大規模的經濟衰退的狀況，必須要站在百姓跟業者的立場來酌定政策，可不可以？"],["莊部長翠雲：好，謝謝委員，這個部分也跟委員再做一個補充，原來是到今年的年底，如果它還是有需要展延繳本金的話，可以再延長6個月；如果還是有相關困難的話，我們的公股行庫其實有一個協議的償還機制，就是企業原來的借款，它有續約、展延或分期攤還的需求的話，可以和原來的銀行再做個案的協議。另外，經濟部也有一個協商的機制，可以協助有營運困難的企業，紓解它的金融機構還款的壓力，防止資金周轉不靈影響到的持續營運。我想這個部分政府也非常重視，並提出相關的機制，以上跟委員做報告。"],["顏委員寬恒：好。接著再請問，消費者物價指數 CPI一般定義超過3%就是通貨膨脹，超過5%就是比較嚴重的通貨膨脹，根據112年主計總處公布的消費者CPI指數，較前次綜所稅免稅額調整的累計幅度達5.5%，遠超過調整基準的3%，預計今年度的綜所稅免稅額將調升5,000至9.7萬元，標準扣除額將調升7,000至13.1萬元。我想在這個物價飛漲的年代，減輕人民的賦稅是非常必要要做的，近兩次調整的時間，上上次調整年度是106年，111年度適用之平均CPI指數與106年適用之指數相較，上漲了4.17%；再來是本次的113年度，平均 CPI指數與111年度適用之指數相較，上漲5.5%，近兩次的調整，累積幅度都超過所得稅法所規定的3%。部長請說明，這樣的情況要怎麼樣去做改善？怎麼樣去做制定？"],["莊部長翠雲：跟委員報告，綜合所得稅裡面的免稅額、標準扣除額還有薪資所得特別扣除額，這些都會隨著物價指數調整，物價指數漲到某個程度時，就必須要做調整。所以我們去年底已經公告113年適用的免稅額標準扣除額以及相關的扣除額調整數據，這些都有做調整，在明年5月報稅時就可以納入；而今年我們還調高了基本生活費，如果相關扣除額沒有達到這個基本生活費的話，都還可以要到比較高的數據來做扣除。對於物價指數的調升，我們必須要去減輕民眾在租稅上的負擔，所以我們按照所得稅法的規定都有在做調整。"],["顏委員寬恒：好。要減輕租稅的負擔，物價的波動是每小時、每天都在進行的，但是免稅額的核算是以年度去計算的。"],["莊部長翠雲：是。"],["顏委員寬恒：所以不論是烏俄戰爭、以巴衝突，還是接下來4月份的電價上漲，這些都是會帶動CPI指數的重要因素，所以我想請財政部在這部分研擬新的方案，讓免稅額能夠在最即時的狀況每年檢討，好不好？"],["莊部長翠雲：因為稅法裡面是有規定要累計達到3%可以做調整，這個部分是所得稅法裡面……"],["顏委員寬恒：那已經都超過了啊！"],["莊部長翠雲：對，超過了就調，所以已經調了。另外跟委員報告，為了穩定物價，在穩定物價小組裡面從2年前就已經對於大宗物資的進口，像黃小玉的進口物資的營業稅都全免；另外對於貨物稅及關稅也都減免，讓物價能夠穩定下來，讓廠商的成本能夠控制住，讓消費者不受到漲價的侵蝕。"],["顏委員寬恒：好。接下來，有關於關稅、貨物稅的部分，跟每個家庭息息相關的汽車，也就是買車，不管是進口車或者是國產車，車價的組成包括關稅、貨物稅、營業稅，以最近的中國為例，中國大陸整車進口關稅15%，南韓8%，全球汽車龍頭的日本，它的關稅是零，美國次之，僅僅只有2.5%，但是臺灣要17.5%。我們的整車關稅是早期政府為了要扶植本土汽車產業、保護本土產業所設下的高昂進口關稅，但是從2002年加入世貿組織，一直到2010年調降到現在的17.5%。另外，汽車零件關稅的部分，是為了要使國產車能夠提高自製比例而課稅，但是如果國產製造商沒有辦法使用國產零件，而必須要從國外進口再來組裝，一樣會被課到10%至17.5%的不同關稅。想要請教部長，在關稅保護的立場上，目前稅率已經不合時宜，而且對於我國要加入CPTPP這樣的國際組織也會造成阻礙，所以對於關稅的部分，本席認為應該要調整，而且要大幅度的調整。請問部長您的看法？"],["莊部長翠雲：委員非常清楚關稅調整的歷史，就是從加入WTO開始，我們做關稅減讓，到現在一直維持17.51%。關稅的政策，除了我們的稅收之外，還涉及到產業的政策。剛剛委員所提到的幾個國家的關稅非常低，甚至是零，基本上他們都是自己有製造車，是自有品牌的國家，所以這個部分他們的關稅很低。","而我們這裡涉及到產業政策的部分，也有徵詢過經濟部的意見，經濟部是認為，比起鄰近沒有自有品牌車輛製造的國家而言，我們的17.5%關稅已經算是比較低，如果再降低，可能會衝擊到整車還有整車零組件製造產業的發展永續，所以經濟部認為還是要維持原稅率。","委員您知道，如果我們自發性地調降關稅，我們也必須要適用於WTO所有的會員國，都要讓他們調降關稅，是不是會對我們國內有相關的衝擊，這都需要審慎的評估。"],["顏委員寬恒：我在這裡舉例做比較。如果以一台定價100萬的進口車為例，以我國零件製造作為成本計算，再加附所有的稅負之後，進口車的價額會高達154萬到160萬左右；如果國產車的售價在131萬到135萬左右，以原定價100萬的進口車做為比較，比起購買國產車而言，購買一台進口車的稅負會增加24萬左右。","再舉另外一個例子，以現在市場上賣得最夯的TOYOTA RAV4為例，我太太和女兒都開這種車，在美國的報價是2.9萬美金到3.9萬美金，在日本大概是臺幣85萬，也就是390萬日圓，在臺灣大概是100萬到137萬，以國產車納智捷75萬到110萬來做比較，雖然比進口車便宜，但同價位等於可以買到進口車的中階或中高階車型，所以大家多數還是會選擇購買進口車，導致現在臺灣的進口車比例還是超過一半以上。","所以我想跟部長說，希望財政部能夠針對這個問題深切地思考並做出調整，這會是一個德政。"],["莊部長翠雲：是，謝謝委員，我們可以把相關的資料也提供委員做參考。"],["顏委員寬恒：好。"],["莊部長翠雲：是，謝謝。"],["主席：好，謝謝顏寬恒委員的質詢。我們現在休息10分鐘，謝謝。","休息（11時2分）","繼續開會（11時13分）"],["主席：好，我們繼續開會。接著我們請黃珊珊委員質詢。請公股銀行各位董總趕快回座。"]],"agenda":{"page_end":378,"meet_id":"委員會-11-1-20-2","speakers":["郭國文","林德福","吳秉叡","賴士葆","李彥秀","王世堅","王鴻薇","賴惠員","顏寬恒","黃珊珊","李坤城","伍麗華Saidhai‧Tahovecahe","謝衣鳯","黃國昌","鄭天財Sra 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00:00:07,978\n主席各位委員同仁主席我想請財政部長有請莊部長委員好部長好部長\n\n2\n00:00:17,421 --> 00:00:36,778\n企業紓困貸款分為振興資金貸款而營運資金貸款就有貸款展延那我贊成這些政策對於許多企業度過疫情期間的一些幫助那營運資金貸款可以暫時解決員工\n\n3\n00:00:39,416 --> 00:01:00,020\n新資以及廠房的一些租金的南美知己正新資金貸款能夠幫助受影響企業所需要之周轉性的支出資本性的支出然而營運資金貸款含寬限期僅有3年正新資金貸款含寬限期僅有5年以營運資金貸款為例110年開始貸款的企業必須在今年113年必須要還款\n\n4\n00:01:06,843 --> 00:01:33,218\n那112年疫情才逐漸解封得以復甦那等於是說112年開始貸款的中小企業今年他就必須要把他的貸款還清那他所剩下一年的時間這樣子的一個貸款期限是不是對才剛走出疫情的這樣子的一個企業衝擊太大那可不可以請部長先回答\n\n5\n00:01:34,773 --> 00:01:52,199\n跟委員報告確實為了要讓企業能夠紓困貸款這個期限目前是延長到113年12月31號那這個部分政府是基於讓他們可以走度過難關所以透過這樣的一個方式讓他們可以鬆一口氣這樣延緩對\n\n6\n00:01:56,086 --> 00:02:12,674\n我要跟部長說就是因為像我手上這個部分剛剛過來的時候就在我研究室過來這一邊那就接受了這個業者的陳情那現在變成說因為還款的期限這麼短\n\n7\n00:02:13,914 --> 00:02:41,975\n那許多業者其實在疫情期間他就是咬牙苦撐能夠損益平衡已經是非常萬幸了那現在還不容易開始復甦但是時間這麼短所以說已經是挖東牆補西牆先去跟別人借貸來還清要想辦法先跟別人借貸來還清這樣子的一個貸款所以這個部分我想這是目前發生的這是目前正在發生的這是一個非常嚴肅的議題\n\n8\n00:02:43,556 --> 00:03:05,605\n那我想希望說有立即的改善的方案這個貸款含寬限期是否可否延長作為通安性的問題來做處理大家都不希望說會再碰到一個大規模的經濟衰退的狀況發生必須要站在百姓跟業者的立場來鑿定政策可不可以\n\n9\n00:03:06,158 --> 00:03:30,728\n好謝謝委員這個部分也跟委員再做一個補充就是說原來是到一百今年的年底那如果說他還是有需要展延的話就是要展延繳本金還可以再延長6個月那如果還是有相關的困難的話我們的公股行庫呢其實持續有下面的一個包含協議的償還機制就企業原來的借款還有續月展延或分期貪還的需求的話\n\n10\n00:03:32,048 --> 00:03:53,717\n可以和原來的銀行再做一個協議就是割案的協議那另外呢經濟部他也有一個協商的機制那可以協助有營運困難的企業然後紓解他金融機構還款的壓力那防止資金周轉不靈影響到的持續性我想這個部分政府也非常重視那提出相關的機制這樣子跟委員做報告好那再請問\n\n11\n00:03:56,351 --> 00:04:16,475\n消費者物價指數CPI一般定義超過3%就是通貨膨脹那超過5%就是比較嚴重的通貨膨脹那根據112年主計總署公布的消費者CPI指數較前次中所稅免稅額扣除這個調整的累計幅度達5.5%\n\n12\n00:04:21,381 --> 00:04:28,953\n遠超過調整基準的3%那預計今年度的中手稅免稅額將調升5000至9.7萬元標準扣除額將調升7000至13.1萬元\n\n13\n00:04:35,512 --> 00:04:50,848\n那我想在這個物價飛漲的年代那減輕人民的付稅是非常必要要做的近兩次調整的時間上上次調整年度是106年111年度適用之平均CPI指數與106年適用之指數相較\n\n14\n00:04:56,027 --> 00:05:21,869\n上漲了4.17%再來是本次的113年度那平均CPI指數與111年度適用之指數相較上漲5.5%近兩次的調整累積幅度都超過所得稅法所規定的3%那部長請說明那在這個這樣子的情況要怎麼樣去做改善怎麼樣去做制定\n\n15\n00:05:22,669 --> 00:05:40,566\n跟委員報告就是說我們的綜合所得稅裡面的免稅額跟標準扣除額還有薪資所得特別扣除額這些都會隨著物價指數長到某一個時候就必須要做調整所以在我們去年底的時候已經公告了在113年適用的免稅額標準扣除額以及相關的扣除額一個調整數據都有做調整\n\n16\n00:05:45,450 --> 00:06:11,048\n那個會在明年的5月報稅的時候就可以納入那今年呢我們還調高了基本生活費這個基本生活費如果調高的話你的相關扣除額沒有達到這個基本扣除額的基本生活費的話都還可以要到比較高的數據來做扣除所以這個部分對於物價指數的一個調升我們必須要去減輕民眾在出稅上的一個負擔所以我們按照所得稅法的規定都有在做調整\n\n17\n00:06:11,510 --> 00:06:11,690\n議員提供財政委員會議\n\n18\n00:06:36,514 --> 00:06:41,697\n請財政部在這部分研擬新的方案讓免稅額能夠在最即時的狀況即時的狀況來每年檢討\n\n19\n00:06:46,607 --> 00:06:54,070\n我因為稅法裡面是有規定要累計達到3%的時候可以做調整這個部分是稅法裡面對超過了就調所以已經調了所以已經調那另外跟委員報告為了穩定物價那這個部分在穩定物價小組裡面我們從兩年前就已經對於這個大宗物資的進口像黃豆小玉小黃小玉的進口營業進口的\n\n20\n00:07:11,637 --> 00:07:11,937\n稅務報告．顏寬恒稅務報告\n\n21\n00:07:39,813 --> 00:08:05,219\n企車競買買車啦不管是進口車或者是國產車那我們車價的組成包括關稅、貨物稅、營業稅那以最近的中國中國大陸整車進口關稅15%南韓8%那全球汽車龍頭的日本他關稅零那以次之美國也僅僅只有2.5%但是台灣要17.5%\n\n22\n00:08:09,229 --> 00:08:24,794\n那我們的整車關稅是早期政府為了要扶植本土汽車產業要保護本土產業所設下的一個高昂進口關稅但是從2002年加入世貿組織然後一直到2010年調降到現在17.5%17.5%那另外以汽車零件關稅的部分\n\n23\n00:08:37,216 --> 00:08:48,945\n要使國產車能夠提高國產車的自治比例而課稅但是如果國產車國產製造商沒有辦法使用國產零件必須要從國外進口然後再來組裝一樣會被課到10%至17.5%的不同的關稅\n\n24\n00:08:53,376 --> 00:09:10,123\n那想要請教部長在關稅保護的立場上這個稅率已經不合時宜而且對我國要加入CPTPP這樣的國際組織也會造成阻礙所以對於這個關稅的部分本席認為應該要調整而且要大幅度的調整部長你的看法\n\n25\n00:09:11,838 --> 00:09:35,185\n委員非常清楚這個關稅的一個調整的一個歷史就是從加入WTO我們做關稅減讓到現在17.5%一直維持那當然關稅的這個政策除了我們的稅收之外還涉及到產業的政策剛剛委員所提到的幾個國家的關稅非常低甚至是0那基本上他們都是自己是製造車的自由品牌的國家\n\n26\n00:09:35,805 --> 00:09:39,227\n所以這個部分他們的關稅很低那我們的涉及到產業政策的部分我們也去徵詢過經濟部的意見那經濟部是認為說以我們這個17.5來看的話比鄰近國家他沒有自由品牌車輛的製造的國家來已經來的算的比較低的那如果我們再降低的話可能會衝擊到\n\n27\n00:09:56,317 --> 00:10:09,887\n我們整車還有整車零組件的一個製造產業的一個發展永續所以認為是要維持那當然委員您知道就是說如果我們自發性的把它調降那對所以我們必須要適用所有WTO會員國都要讓他們關稅調降那這樣的話是不是對我們國內有相關的衝擊這都要審慎的評估\n\n28\n00:10:17,213 --> 00:10:31,357\n我這邊做一個比較那以如果以一台100萬的定價為100萬的進口車那以我國零件製造作為成本計算在加付所有的稅負之後進口車會高達154到160萬那如果說國產車的售價會在131到135萬所以\n\n29\n00:10:40,086 --> 00:10:55,996\n以原定價同樣100萬的來做一個比較買一台進口車需要比國產車的稅務增加24萬左右但是又以另外一個來做一個比較以現在市場上賣的最夯的那個TOYOTA的RAV4來比較\n\n30\n00:10:57,554 --> 00:11:24,713\n我太太跟女兒都開這種車啦那在美國的報價是2.9萬美金到3.9萬那在日本的話是大概85萬台幣390萬日元那在台灣的話大概是100萬到137萬那以國產車那字節75萬到110萬來做一個比較雖然比進口車便宜但是它等於是可以買到進口車的中階或中高階的車型\n\n31\n00:11:26,974 --> 00:11:45,641\n所以大家就是會多數會選擇購買進口車所以現在台灣的進口車比例還是超過一半以上所以我想再請部長說要跟部長希望說財政部能夠在這個問題來做一個深切的思考來做一個調整這會是一個得證好不好\n\n32\n00:11:47,688 --> 00:11:54,511\n是,謝謝委員,我們可以把相關的資料提供委員做一個參考,是,謝謝好,謝謝顏寬恒委員的質詢,那我們現在休息10分鐘,謝謝\n\n","tsv":"start\tend\ttext\n1534\t7978\t主席各位委員同仁主席我想請財政部長有請莊部長委員好部長好部長\n17421\t36778\t企業紓困貸款分為振興資金貸款而營運資金貸款就有貸款展延那我贊成這些政策對於許多企業度過疫情期間的一些幫助那營運資金貸款可以暫時解決員工\n39416\t60020\t新資以及廠房的一些租金的南美知己正新資金貸款能夠幫助受影響企業所需要之周轉性的支出資本性的支出然而營運資金貸款含寬限期僅有3年正新資金貸款含寬限期僅有5年以營運資金貸款為例110年開始貸款的企業必須在今年113年必須要還款\n66843\t93218\t那112年疫情才逐漸解封得以復甦那等於是說112年開始貸款的中小企業今年他就必須要把他的貸款還清那他所剩下一年的時間這樣子的一個貸款期限是不是對才剛走出疫情的這樣子的一個企業衝擊太大那可不可以請部長先回答\n94773\t112199\t跟委員報告確實為了要讓企業能夠紓困貸款這個期限目前是延長到113年12月31號那這個部分政府是基於讓他們可以走度過難關所以透過這樣的一個方式讓他們可以鬆一口氣這樣延緩對\n116086\t132674\t我要跟部長說就是因為像我手上這個部分剛剛過來的時候就在我研究室過來這一邊那就接受了這個業者的陳情那現在變成說因為還款的期限這麼短\n133914\t161975\t那許多業者其實在疫情期間他就是咬牙苦撐能夠損益平衡已經是非常萬幸了那現在還不容易開始復甦但是時間這麼短所以說已經是挖東牆補西牆先去跟別人借貸來還清要想辦法先跟別人借貸來還清這樣子的一個貸款所以這個部分我想這是目前發生的這是目前正在發生的這是一個非常嚴肅的議題\n163556\t185605\t那我想希望說有立即的改善的方案這個貸款含寬限期是否可否延長作為通安性的問題來做處理大家都不希望說會再碰到一個大規模的經濟衰退的狀況發生必須要站在百姓跟業者的立場來鑿定政策可不可以\n186158\t210728\t好 謝謝委員 這個部分也跟委員再做一個補充就是說原來是到一百今年的年底那如果說他還是有需要展延的話就是要展延繳本金還可以再延長6個月那如果還是有相關的困難的話我們的公股行庫呢其實持續有下面的一個包含協議的償還機制就企業原來的借款還有續月展延或分期貪還的需求的話\n212048\t233717\t可以和原來的銀行再做一個協議就是割案的協議那另外呢經濟部他也有一個協商的機制那可以協助有營運困難的企業然後紓解他金融機構還款的壓力那防止資金周轉不靈影響到的持續性我想這個部分政府也非常重視那提出相關的機制這樣子跟委員做報告好那再請問\n236351\t256475\t消費者物價指數CPI一般定義超過3%就是通貨膨脹那超過5%就是比較嚴重的通貨膨脹那根據112年主計總署公布的消費者CPI指數較前次中所稅免稅額扣除這個調整的累計幅度達5.5%\n261381\t268953\t遠超過調整基準的3%那預計今年度的中手稅免稅額將調升5000至9.7萬元標準扣除額將調升7000至13.1萬元\n275512\t290848\t那我想在這個物價飛漲的年代那減輕人民的付稅是非常必要要做的近兩次調整的時間上上次調整年度是106年111年度適用之平均CPI指數與106年適用之指數相較\n296027\t321869\t上漲了4.17%再來是本次的113年度那平均CPI指數與111年度適用之指數相較上漲5.5%近兩次的調整累積幅度都超過所得稅法所規定的3%那部長請說明那在這個這樣子的情況要怎麼樣去做改善怎麼樣去做制定\n322669\t340566\t跟委員報告就是說我們的綜合所得稅裡面的免稅額跟標準扣除額還有薪資所得特別扣除額這些都會隨著物價指數長到某一個時候就必須要做調整所以在我們去年底的時候已經公告了在113年適用的免稅額標準扣除額以及相關的扣除額一個調整數據都有做調整\n345450\t371048\t那個會在明年的5月報稅的時候就可以納入那今年呢我們還調高了基本生活費這個基本生活費如果調高的話你的相關扣除額沒有達到這個基本扣除額的基本生活費的話都還可以要到比較高的數據來做扣除所以這個部分對於物價指數的一個調升我們必須要去減輕民眾在出稅上的一個負擔所以我們按照所得稅法的規定都有在做調整\n371510\t371690\t議員提供財政委員會議\n396514\t401697\t請財政部在這部分研擬新的方案讓免稅額能夠在最即時的狀況即時的狀況來每年檢討\n406607\t414070\t我因為稅法裡面是有規定要累計達到3%的時候可以做調整這個部分是稅法裡面對超過了就調所以已經調了所以已經調那另外跟委員報告為了穩定物價那這個部分在穩定物價小組裡面我們從兩年前就已經對於這個大宗物資的進口像黃豆小玉小黃小玉的進口營業進口的\n431637\t431937\t稅務報告．顏寬恒稅務報告\n459813\t485219\t企車競買買車啦不管是進口車或者是國產車那我們車價的組成包括關稅、貨物稅、營業稅那以最近的中國中國大陸整車進口關稅15%南韓8%那全球汽車龍頭的日本他關稅零那以次之美國也僅僅只有2.5%但是台灣要17.5%\n489229\t504794\t那我們的整車關稅是早期政府為了要扶植本土汽車產業要保護本土產業所設下的一個高昂進口關稅但是從2002年加入世貿組織然後一直到2010年調降到現在17.5%17.5%那另外以汽車零件關稅的部分\n517216\t528945\t要使國產車能夠提高國產車的自治比例而課稅但是如果國產車國產製造商沒有辦法使用國產零件必須要從國外進口然後再來組裝一樣會被課到10%至17.5%的不同的關稅\n533376\t550123\t那想要請教部長在關稅保護的立場上這個稅率已經不合時宜而且對我國要加入CPTPP這樣的國際組織也會造成阻礙所以對於這個關稅的部分本席認為應該要調整而且要大幅度的調整部長你的看法\n551838\t575185\t委員非常清楚這個關稅的一個調整的一個歷史就是從加入WTO我們做關稅減讓到現在17.5%一直維持那當然關稅的這個政策除了我們的稅收之外還涉及到產業的政策剛剛委員所提到的幾個國家的關稅非常低甚至是0那基本上他們都是自己是製造車的自由品牌的國家\n575805\t579227\t所以這個部分他們的關稅很低那我們的涉及到產業政策的部分我們也去徵詢過經濟部的意見那經濟部是認為說以我們這個17.5來看的話比鄰近國家他沒有自由品牌車輛的製造的國家來已經來的算的比較低的那如果我們再降低的話可能會衝擊到\n596317\t609887\t我們整車還有整車零組件的一個製造產業的一個發展永續所以認為是要維持那當然委員您知道就是說如果我們自發性的把它調降那對所以我們必須要適用所有WTO會員國都要讓他們關稅調降那這樣的話是不是對我們國內有相關的衝擊這都要審慎的評估\n617213\t631357\t我這邊做一個比較那以如果以一台100萬的定價為100萬的進口車那以我國零件製造作為成本計算在加付所有的稅負之後進口車會高達154到160萬那如果說國產車的售價會在131到135萬所以\n640086\t655996\t以原定價同樣100萬的來做一個比較買一台進口車需要比國產車的稅務增加24萬左右但是又以另外一個來做一個比較以現在市場上賣的最夯的那個TOYOTA的RAV4來比較\n657554\t684713\t我太太跟女兒都開這種車啦那在美國的報價是2.9萬美金到3.9萬那在日本的話是大概85萬台幣390萬日元那在台灣的話大概是100萬到137萬那以國產車那字節75萬到110萬來做一個比較雖然比進口車便宜但是它等於是可以買到進口車的中階或中高階的車型\n686974\t705641\t所以大家就是會多數會選擇購買進口車所以現在台灣的進口車比例還是超過一半以上所以我想再請部長說要跟部長希望說財政部能夠在這個問題來做一個深切的思考來做一個調整這會是一個得證好不好\n707688\t714511\t是,謝謝委員,我們可以把相關的資料提供委員做一個參考,是,謝謝好,謝謝顏寬恒委員的質詢,那我們現在休息10分鐘,謝謝\n","txt":"主席各位委員同仁主席我想請財政部長有請莊部長委員好部長好部長\n企業紓困貸款分為振興資金貸款而營運資金貸款就有貸款展延那我贊成這些政策對於許多企業度過疫情期間的一些幫助那營運資金貸款可以暫時解決員工\n新資以及廠房的一些租金的南美知己正新資金貸款能夠幫助受影響企業所需要之周轉性的支出資本性的支出然而營運資金貸款含寬限期僅有3年正新資金貸款含寬限期僅有5年以營運資金貸款為例110年開始貸款的企業必須在今年113年必須要還款\n那112年疫情才逐漸解封得以復甦那等於是說112年開始貸款的中小企業今年他就必須要把他的貸款還清那他所剩下一年的時間這樣子的一個貸款期限是不是對才剛走出疫情的這樣子的一個企業衝擊太大那可不可以請部長先回答\n跟委員報告確實為了要讓企業能夠紓困貸款這個期限目前是延長到113年12月31號那這個部分政府是基於讓他們可以走度過難關所以透過這樣的一個方式讓他們可以鬆一口氣這樣延緩對\n我要跟部長說就是因為像我手上這個部分剛剛過來的時候就在我研究室過來這一邊那就接受了這個業者的陳情那現在變成說因為還款的期限這麼短\n那許多業者其實在疫情期間他就是咬牙苦撐能夠損益平衡已經是非常萬幸了那現在還不容易開始復甦但是時間這麼短所以說已經是挖東牆補西牆先去跟別人借貸來還清要想辦法先跟別人借貸來還清這樣子的一個貸款所以這個部分我想這是目前發生的這是目前正在發生的這是一個非常嚴肅的議題\n那我想希望說有立即的改善的方案這個貸款含寬限期是否可否延長作為通安性的問題來做處理大家都不希望說會再碰到一個大規模的經濟衰退的狀況發生必須要站在百姓跟業者的立場來鑿定政策可不可以\n好 謝謝委員 這個部分也跟委員再做一個補充就是說原來是到一百今年的年底那如果說他還是有需要展延的話就是要展延繳本金還可以再延長6個月那如果還是有相關的困難的話我們的公股行庫呢其實持續有下面的一個包含協議的償還機制就企業原來的借款還有續月展延或分期貪還的需求的話\n可以和原來的銀行再做一個協議就是割案的協議那另外呢經濟部他也有一個協商的機制那可以協助有營運困難的企業然後紓解他金融機構還款的壓力那防止資金周轉不靈影響到的持續性我想這個部分政府也非常重視那提出相關的機制這樣子跟委員做報告好那再請問\n消費者物價指數CPI一般定義超過3%就是通貨膨脹那超過5%就是比較嚴重的通貨膨脹那根據112年主計總署公布的消費者CPI指數較前次中所稅免稅額扣除這個調整的累計幅度達5.5%\n遠超過調整基準的3%那預計今年度的中手稅免稅額將調升5000至9.7萬元標準扣除額將調升7000至13.1萬元\n那我想在這個物價飛漲的年代那減輕人民的付稅是非常必要要做的近兩次調整的時間上上次調整年度是106年111年度適用之平均CPI指數與106年適用之指數相較\n上漲了4.17%再來是本次的113年度那平均CPI指數與111年度適用之指數相較上漲5.5%近兩次的調整累積幅度都超過所得稅法所規定的3%那部長請說明那在這個這樣子的情況要怎麼樣去做改善怎麼樣去做制定\n跟委員報告就是說我們的綜合所得稅裡面的免稅額跟標準扣除額還有薪資所得特別扣除額這些都會隨著物價指數長到某一個時候就必須要做調整所以在我們去年底的時候已經公告了在113年適用的免稅額標準扣除額以及相關的扣除額一個調整數據都有做調整\n那個會在明年的5月報稅的時候就可以納入那今年呢我們還調高了基本生活費這個基本生活費如果調高的話你的相關扣除額沒有達到這個基本扣除額的基本生活費的話都還可以要到比較高的數據來做扣除所以這個部分對於物價指數的一個調升我們必須要去減輕民眾在出稅上的一個負擔所以我們按照所得稅法的規定都有在做調整\n議員提供財政委員會議\n請財政部在這部分研擬新的方案讓免稅額能夠在最即時的狀況即時的狀況來每年檢討\n我因為稅法裡面是有規定要累計達到3%的時候可以做調整這個部分是稅法裡面對超過了就調所以已經調了所以已經調那另外跟委員報告為了穩定物價那這個部分在穩定物價小組裡面我們從兩年前就已經對於這個大宗物資的進口像黃豆小玉小黃小玉的進口營業進口的\n稅務報告．顏寬恒稅務報告\n企車競買買車啦不管是進口車或者是國產車那我們車價的組成包括關稅、貨物稅、營業稅那以最近的中國中國大陸整車進口關稅15%南韓8%那全球汽車龍頭的日本他關稅零那以次之美國也僅僅只有2.5%但是台灣要17.5%\n那我們的整車關稅是早期政府為了要扶植本土汽車產業要保護本土產業所設下的一個高昂進口關稅但是從2002年加入世貿組織然後一直到2010年調降到現在17.5%17.5%那另外以汽車零件關稅的部分\n要使國產車能夠提高國產車的自治比例而課稅但是如果國產車國產製造商沒有辦法使用國產零件必須要從國外進口然後再來組裝一樣會被課到10%至17.5%的不同的關稅\n那想要請教部長在關稅保護的立場上這個稅率已經不合時宜而且對我國要加入CPTPP這樣的國際組織也會造成阻礙所以對於這個關稅的部分本席認為應該要調整而且要大幅度的調整部長你的看法\n委員非常清楚這個關稅的一個調整的一個歷史就是從加入WTO我們做關稅減讓到現在17.5%一直維持那當然關稅的這個政策除了我們的稅收之外還涉及到產業的政策剛剛委員所提到的幾個國家的關稅非常低甚至是0那基本上他們都是自己是製造車的自由品牌的國家\n所以這個部分他們的關稅很低那我們的涉及到產業政策的部分我們也去徵詢過經濟部的意見那經濟部是認為說以我們這個17.5來看的話比鄰近國家他沒有自由品牌車輛的製造的國家來已經來的算的比較低的那如果我們再降低的話可能會衝擊到\n我們整車還有整車零組件的一個製造產業的一個發展永續所以認為是要維持那當然委員您知道就是說如果我們自發性的把它調降那對所以我們必須要適用所有WTO會員國都要讓他們關稅調降那這樣的話是不是對我們國內有相關的衝擊這都要審慎的評估\n我這邊做一個比較那以如果以一台100萬的定價為100萬的進口車那以我國零件製造作為成本計算在加付所有的稅負之後進口車會高達154到160萬那如果說國產車的售價會在131到135萬所以\n以原定價同樣100萬的來做一個比較買一台進口車需要比國產車的稅務增加24萬左右但是又以另外一個來做一個比較以現在市場上賣的最夯的那個TOYOTA的RAV4來比較\n我太太跟女兒都開這種車啦那在美國的報價是2.9萬美金到3.9萬那在日本的話是大概85萬台幣390萬日元那在台灣的話大概是100萬到137萬那以國產車那字節75萬到110萬來做一個比較雖然比進口車便宜但是它等於是可以買到進口車的中階或中高階的車型\n所以大家就是會多數會選擇購買進口車所以現在台灣的進口車比例還是超過一半以上所以我想再請部長說要跟部長希望說財政部能夠在這個問題來做一個深切的思考來做一個調整這會是一個得證好不好\n是,謝謝委員,我們可以把相關的資料提供委員做一個參考,是,謝謝好,謝謝顏寬恒委員的質詢,那我們現在休息10分鐘,謝謝\n","vtt":"WEBVTT\n\n00:01.534 --> 00:07.978\n主席各位委員同仁主席我想請財政部長有請莊部長委員好部長好部長\n\n00:17.421 --> 00:36.778\n企業紓困貸款分為振興資金貸款而營運資金貸款就有貸款展延那我贊成這些政策對於許多企業度過疫情期間的一些幫助那營運資金貸款可以暫時解決員工\n\n00:39.416 --> 01:00.020\n新資以及廠房的一些租金的南美知己正新資金貸款能夠幫助受影響企業所需要之周轉性的支出資本性的支出然而營運資金貸款含寬限期僅有3年正新資金貸款含寬限期僅有5年以營運資金貸款為例110年開始貸款的企業必須在今年113年必須要還款\n\n01:06.843 --> 01:33.218\n那112年疫情才逐漸解封得以復甦那等於是說112年開始貸款的中小企業今年他就必須要把他的貸款還清那他所剩下一年的時間這樣子的一個貸款期限是不是對才剛走出疫情的這樣子的一個企業衝擊太大那可不可以請部長先回答\n\n01:34.773 --> 01:52.199\n跟委員報告確實為了要讓企業能夠紓困貸款這個期限目前是延長到113年12月31號那這個部分政府是基於讓他們可以走度過難關所以透過這樣的一個方式讓他們可以鬆一口氣這樣延緩對\n\n01:56.086 --> 02:12.674\n我要跟部長說就是因為像我手上這個部分剛剛過來的時候就在我研究室過來這一邊那就接受了這個業者的陳情那現在變成說因為還款的期限這麼短\n\n02:13.914 --> 02:41.975\n那許多業者其實在疫情期間他就是咬牙苦撐能夠損益平衡已經是非常萬幸了那現在還不容易開始復甦但是時間這麼短所以說已經是挖東牆補西牆先去跟別人借貸來還清要想辦法先跟別人借貸來還清這樣子的一個貸款所以這個部分我想這是目前發生的這是目前正在發生的這是一個非常嚴肅的議題\n\n02:43.556 --> 03:05.605\n那我想希望說有立即的改善的方案這個貸款含寬限期是否可否延長作為通安性的問題來做處理大家都不希望說會再碰到一個大規模的經濟衰退的狀況發生必須要站在百姓跟業者的立場來鑿定政策可不可以\n\n03:06.158 --> 03:30.728\n好謝謝委員這個部分也跟委員再做一個補充就是說原來是到一百今年的年底那如果說他還是有需要展延的話就是要展延繳本金還可以再延長6個月那如果還是有相關的困難的話我們的公股行庫呢其實持續有下面的一個包含協議的償還機制就企業原來的借款還有續月展延或分期貪還的需求的話\n\n03:32.048 --> 03:53.717\n可以和原來的銀行再做一個協議就是割案的協議那另外呢經濟部他也有一個協商的機制那可以協助有營運困難的企業然後紓解他金融機構還款的壓力那防止資金周轉不靈影響到的持續性我想這個部分政府也非常重視那提出相關的機制這樣子跟委員做報告好那再請問\n\n03:56.351 --> 04:16.475\n消費者物價指數CPI一般定義超過3%就是通貨膨脹那超過5%就是比較嚴重的通貨膨脹那根據112年主計總署公布的消費者CPI指數較前次中所稅免稅額扣除這個調整的累計幅度達5.5%\n\n04:21.381 --> 04:28.953\n遠超過調整基準的3%那預計今年度的中手稅免稅額將調升5000至9.7萬元標準扣除額將調升7000至13.1萬元\n\n04:35.512 --> 04:50.848\n那我想在這個物價飛漲的年代那減輕人民的付稅是非常必要要做的近兩次調整的時間上上次調整年度是106年111年度適用之平均CPI指數與106年適用之指數相較\n\n04:56.027 --> 05:21.869\n上漲了4.17%再來是本次的113年度那平均CPI指數與111年度適用之指數相較上漲5.5%近兩次的調整累積幅度都超過所得稅法所規定的3%那部長請說明那在這個這樣子的情況要怎麼樣去做改善怎麼樣去做制定\n\n05:22.669 --> 05:40.566\n跟委員報告就是說我們的綜合所得稅裡面的免稅額跟標準扣除額還有薪資所得特別扣除額這些都會隨著物價指數長到某一個時候就必須要做調整所以在我們去年底的時候已經公告了在113年適用的免稅額標準扣除額以及相關的扣除額一個調整數據都有做調整\n\n05:45.450 --> 06:11.048\n那個會在明年的5月報稅的時候就可以納入那今年呢我們還調高了基本生活費這個基本生活費如果調高的話你的相關扣除額沒有達到這個基本扣除額的基本生活費的話都還可以要到比較高的數據來做扣除所以這個部分對於物價指數的一個調升我們必須要去減輕民眾在出稅上的一個負擔所以我們按照所得稅法的規定都有在做調整\n\n06:11.510 --> 06:11.690\n議員提供財政委員會議\n\n06:36.514 --> 06:41.697\n請財政部在這部分研擬新的方案讓免稅額能夠在最即時的狀況即時的狀況來每年檢討\n\n06:46.607 --> 06:54.070\n我因為稅法裡面是有規定要累計達到3%的時候可以做調整這個部分是稅法裡面對超過了就調所以已經調了所以已經調那另外跟委員報告為了穩定物價那這個部分在穩定物價小組裡面我們從兩年前就已經對於這個大宗物資的進口像黃豆小玉小黃小玉的進口營業進口的\n\n07:11.637 --> 07:11.937\n稅務報告．顏寬恒稅務報告\n\n07:39.813 --> 08:05.219\n企車競買買車啦不管是進口車或者是國產車那我們車價的組成包括關稅、貨物稅、營業稅那以最近的中國中國大陸整車進口關稅15%南韓8%那全球汽車龍頭的日本他關稅零那以次之美國也僅僅只有2.5%但是台灣要17.5%\n\n08:09.229 --> 08:24.794\n那我們的整車關稅是早期政府為了要扶植本土汽車產業要保護本土產業所設下的一個高昂進口關稅但是從2002年加入世貿組織然後一直到2010年調降到現在17.5%17.5%那另外以汽車零件關稅的部分\n\n08:37.216 --> 08:48.945\n要使國產車能夠提高國產車的自治比例而課稅但是如果國產車國產製造商沒有辦法使用國產零件必須要從國外進口然後再來組裝一樣會被課到10%至17.5%的不同的關稅\n\n08:53.376 --> 09:10.123\n那想要請教部長在關稅保護的立場上這個稅率已經不合時宜而且對我國要加入CPTPP這樣的國際組織也會造成阻礙所以對於這個關稅的部分本席認為應該要調整而且要大幅度的調整部長你的看法\n\n09:11.838 --> 09:35.185\n委員非常清楚這個關稅的一個調整的一個歷史就是從加入WTO我們做關稅減讓到現在17.5%一直維持那當然關稅的這個政策除了我們的稅收之外還涉及到產業的政策剛剛委員所提到的幾個國家的關稅非常低甚至是0那基本上他們都是自己是製造車的自由品牌的國家\n\n09:35.805 --> 09:39.227\n所以這個部分他們的關稅很低那我們的涉及到產業政策的部分我們也去徵詢過經濟部的意見那經濟部是認為說以我們這個17.5來看的話比鄰近國家他沒有自由品牌車輛的製造的國家來已經來的算的比較低的那如果我們再降低的話可能會衝擊到\n\n09:56.317 --> 10:09.887\n我們整車還有整車零組件的一個製造產業的一個發展永續所以認為是要維持那當然委員您知道就是說如果我們自發性的把它調降那對所以我們必須要適用所有WTO會員國都要讓他們關稅調降那這樣的話是不是對我們國內有相關的衝擊這都要審慎的評估\n\n10:17.213 --> 10:31.357\n我這邊做一個比較那以如果以一台100萬的定價為100萬的進口車那以我國零件製造作為成本計算在加付所有的稅負之後進口車會高達154到160萬那如果說國產車的售價會在131到135萬所以\n\n10:40.086 --> 10:55.996\n以原定價同樣100萬的來做一個比較買一台進口車需要比國產車的稅務增加24萬左右但是又以另外一個來做一個比較以現在市場上賣的最夯的那個TOYOTA的RAV4來比較\n\n10:57.554 --> 11:24.713\n我太太跟女兒都開這種車啦那在美國的報價是2.9萬美金到3.9萬那在日本的話是大概85萬台幣390萬日元那在台灣的話大概是100萬到137萬那以國產車那字節75萬到110萬來做一個比較雖然比進口車便宜但是它等於是可以買到進口車的中階或中高階的車型\n\n11:26.974 --> 11:45.641\n所以大家就是會多數會選擇購買進口車所以現在台灣的進口車比例還是超過一半以上所以我想再請部長說要跟部長希望說財政部能夠在這個問題來做一個深切的思考來做一個調整這會是一個得證好不好\n\n11:47.688 --> 11:54.511\n是,謝謝委員,我們可以把相關的資料提供委員做一個參考,是,謝謝好,謝謝顏寬恒委員的質詢,那我們現在休息10分鐘,謝謝\n\n","segments":[{"start":1.534,"end":7.978,"text":"主席各位委員同仁主席我想請財政部長有請莊部長委員好部長好部長"},{"start":17.421,"end":36.778,"text":"企業紓困貸款分為振興資金貸款而營運資金貸款就有貸款展延那我贊成這些政策對於許多企業度過疫情期間的一些幫助那營運資金貸款可以暫時解決員工"},{"start":39.416,"end":60.02,"text":"新資以及廠房的一些租金的南美知己正新資金貸款能夠幫助受影響企業所需要之周轉性的支出資本性的支出然而營運資金貸款含寬限期僅有3年正新資金貸款含寬限期僅有5年以營運資金貸款為例110年開始貸款的企業必須在今年113年必須要還款"},{"start":66.843,"end":93.218,"text":"那112年疫情才逐漸解封得以復甦那等於是說112年開始貸款的中小企業今年他就必須要把他的貸款還清那他所剩下一年的時間這樣子的一個貸款期限是不是對才剛走出疫情的這樣子的一個企業衝擊太大那可不可以請部長先回答"},{"start":94.773,"end":112.199,"text":"跟委員報告確實為了要讓企業能夠紓困貸款這個期限目前是延長到113年12月31號那這個部分政府是基於讓他們可以走度過難關所以透過這樣的一個方式讓他們可以鬆一口氣這樣延緩對"},{"start":116.086,"end":132.674,"text":"我要跟部長說就是因為像我手上這個部分剛剛過來的時候就在我研究室過來這一邊那就接受了這個業者的陳情那現在變成說因為還款的期限這麼短"},{"start":133.914,"end":161.975,"text":"那許多業者其實在疫情期間他就是咬牙苦撐能夠損益平衡已經是非常萬幸了那現在還不容易開始復甦但是時間這麼短所以說已經是挖東牆補西牆先去跟別人借貸來還清要想辦法先跟別人借貸來還清這樣子的一個貸款所以這個部分我想這是目前發生的這是目前正在發生的這是一個非常嚴肅的議題"},{"start":163.556,"end":185.605,"text":"那我想希望說有立即的改善的方案這個貸款含寬限期是否可否延長作為通安性的問題來做處理大家都不希望說會再碰到一個大規模的經濟衰退的狀況發生必須要站在百姓跟業者的立場來鑿定政策可不可以"},{"start":186.158,"end":210.728,"text":"好 謝謝委員 這個部分也跟委員再做一個補充就是說原來是到一百今年的年底那如果說他還是有需要展延的話就是要展延繳本金還可以再延長6個月那如果還是有相關的困難的話我們的公股行庫呢其實持續有下面的一個包含協議的償還機制就企業原來的借款還有續月展延或分期貪還的需求的話"},{"start":212.048,"end":233.717,"text":"可以和原來的銀行再做一個協議就是割案的協議那另外呢經濟部他也有一個協商的機制那可以協助有營運困難的企業然後紓解他金融機構還款的壓力那防止資金周轉不靈影響到的持續性我想這個部分政府也非常重視那提出相關的機制這樣子跟委員做報告好那再請問"},{"start":236.351,"end":256.475,"text":"消費者物價指數CPI一般定義超過3%就是通貨膨脹那超過5%就是比較嚴重的通貨膨脹那根據112年主計總署公布的消費者CPI指數較前次中所稅免稅額扣除這個調整的累計幅度達5.5%"},{"start":261.381,"end":268.953,"text":"遠超過調整基準的3%那預計今年度的中手稅免稅額將調升5000至9.7萬元標準扣除額將調升7000至13.1萬元"},{"start":275.512,"end":290.848,"text":"那我想在這個物價飛漲的年代那減輕人民的付稅是非常必要要做的近兩次調整的時間上上次調整年度是106年111年度適用之平均CPI指數與106年適用之指數相較"},{"start":296.027,"end":321.869,"text":"上漲了4.17%再來是本次的113年度那平均CPI指數與111年度適用之指數相較上漲5.5%近兩次的調整累積幅度都超過所得稅法所規定的3%那部長請說明那在這個這樣子的情況要怎麼樣去做改善怎麼樣去做制定"},{"start":322.669,"end":340.566,"text":"跟委員報告就是說我們的綜合所得稅裡面的免稅額跟標準扣除額還有薪資所得特別扣除額這些都會隨著物價指數長到某一個時候就必須要做調整所以在我們去年底的時候已經公告了在113年適用的免稅額標準扣除額以及相關的扣除額一個調整數據都有做調整"},{"start":345.45,"end":371.048,"text":"那個會在明年的5月報稅的時候就可以納入那今年呢我們還調高了基本生活費這個基本生活費如果調高的話你的相關扣除額沒有達到這個基本扣除額的基本生活費的話都還可以要到比較高的數據來做扣除所以這個部分對於物價指數的一個調升我們必須要去減輕民眾在出稅上的一個負擔所以我們按照所得稅法的規定都有在做調整"},{"start":371.51,"end":371.69,"text":"議員提供財政委員會議"},{"start":396.514,"end":401.697,"text":"請財政部在這部分研擬新的方案讓免稅額能夠在最即時的狀況即時的狀況來每年檢討"},{"start":406.607,"end":414.07,"text":"我因為稅法裡面是有規定要累計達到3%的時候可以做調整這個部分是稅法裡面對超過了就調所以已經調了所以已經調那另外跟委員報告為了穩定物價那這個部分在穩定物價小組裡面我們從兩年前就已經對於這個大宗物資的進口像黃豆小玉小黃小玉的進口營業進口的"},{"start":431.637,"end":431.937,"text":"稅務報告．顏寬恒稅務報告"},{"start":459.813,"end":485.219,"text":"企車競買買車啦不管是進口車或者是國產車那我們車價的組成包括關稅、貨物稅、營業稅那以最近的中國中國大陸整車進口關稅15%南韓8%那全球汽車龍頭的日本他關稅零那以次之美國也僅僅只有2.5%但是台灣要17.5%"},{"start":489.229,"end":504.794,"text":"那我們的整車關稅是早期政府為了要扶植本土汽車產業要保護本土產業所設下的一個高昂進口關稅但是從2002年加入世貿組織然後一直到2010年調降到現在17.5%17.5%那另外以汽車零件關稅的部分"},{"start":517.216,"end":528.945,"text":"要使國產車能夠提高國產車的自治比例而課稅但是如果國產車國產製造商沒有辦法使用國產零件必須要從國外進口然後再來組裝一樣會被課到10%至17.5%的不同的關稅"},{"start":533.376,"end":550.123,"text":"那想要請教部長在關稅保護的立場上這個稅率已經不合時宜而且對我國要加入CPTPP這樣的國際組織也會造成阻礙所以對於這個關稅的部分本席認為應該要調整而且要大幅度的調整部長你的看法"},{"start":551.838,"end":575.185,"text":"委員非常清楚這個關稅的一個調整的一個歷史就是從加入WTO我們做關稅減讓到現在17.5%一直維持那當然關稅的這個政策除了我們的稅收之外還涉及到產業的政策剛剛委員所提到的幾個國家的關稅非常低甚至是0那基本上他們都是自己是製造車的自由品牌的國家"},{"start":575.805,"end":579.227,"text":"所以這個部分他們的關稅很低那我們的涉及到產業政策的部分我們也去徵詢過經濟部的意見那經濟部是認為說以我們這個17.5來看的話比鄰近國家他沒有自由品牌車輛的製造的國家來已經來的算的比較低的那如果我們再降低的話可能會衝擊到"},{"start":596.317,"end":609.887,"text":"我們整車還有整車零組件的一個製造產業的一個發展永續所以認為是要維持那當然委員您知道就是說如果我們自發性的把它調降那對所以我們必須要適用所有WTO會員國都要讓他們關稅調降那這樣的話是不是對我們國內有相關的衝擊這都要審慎的評估"},{"start":617.213,"end":631.357,"text":"我這邊做一個比較那以如果以一台100萬的定價為100萬的進口車那以我國零件製造作為成本計算在加付所有的稅負之後進口車會高達154到160萬那如果說國產車的售價會在131到135萬所以"},{"start":640.086,"end":655.996,"text":"以原定價同樣100萬的來做一個比較買一台進口車需要比國產車的稅務增加24萬左右但是又以另外一個來做一個比較以現在市場上賣的最夯的那個TOYOTA的RAV4來比較"},{"start":657.554,"end":684.713,"text":"我太太跟女兒都開這種車啦那在美國的報價是2.9萬美金到3.9萬那在日本的話是大概85萬台幣390萬日元那在台灣的話大概是100萬到137萬那以國產車那字節75萬到110萬來做一個比較雖然比進口車便宜但是它等於是可以買到進口車的中階或中高階的車型"},{"start":686.974,"end":705.641,"text":"所以大家就是會多數會選擇購買進口車所以現在台灣的進口車比例還是超過一半以上所以我想再請部長說要跟部長希望說財政部能夠在這個問題來做一個深切的思考來做一個調整這會是一個得證好不好"},{"start":707.688,"end":714.511,"text":"是,謝謝委員,我們可以把相關的資料提供委員做一個參考,是,謝謝好,謝謝顏寬恒委員的質詢,那我們現在休息10分鐘,謝謝"}]}}}}