{"id":149576,"url":"https://ivod.ly.gov.tw/Play/Clip/1M/149576","video_url":"https://ivod-lyvod.cdn.hinet.net/vod_1/_definst_/mp4:1MClips/1441ba9c2015bdbebc5d02b02c146feff84c29b94b9165f0f8ba9b0039caa7a625a32fc0a1f089135ea18f28b6918d91.mp4/playlist.m3u8","委員名稱":"羅廷瑋","委員發言時間":"12:11:44 - 12:18:33","影片長度":"00:06:49","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":409,"end_time":"2024-03-07T12:18:33+08:00","start_time":"2024-03-07T12:11:44+08:00","features":["ai-transcript","gazette"],"type":"Clip","gazette":{"lineno":951,"blocks":[["羅委員廷瑋：（12時11分）謝謝主席，有請財政部莊部長。"],["主席：有請莊部長。"],["莊部長翠雲：委員好。"],["羅委員廷瑋：部長，你好。我們即將面對電價要上漲、健保費也有可能會上漲，現在民眾苦不堪言，今天我要為民發聲、為民轉達一些事務。就本席所知，現行的所得稅法第五條第一項，免稅額每遇消費者物價指數較上次調整年度之指數上漲累計達百分之三以上時，按上漲的程度調整之。部長，臺灣的央行、美國的央行、日本的央行以及很多國家的央行都是以通膨2%為警戒值，為什麼所得稅法、財政部主管的法規是3%？"],["莊部長翠雲：當時的法令就是這樣訂。"],["羅委員廷瑋：就經濟學來看，財政部是一國財政政策的表徵，央行是一國貨幣財政政策的表徵，兩個單位就像國家的左手與右手，都是同一個身體的組織，為什麼會一國兩個體制不同分別？央行2%以上就有可能考慮啟動利率政策或其他的相關政策，而財政部要3%才會啟動租稅政策的調整？"],["莊部長翠雲：第一個，央行是達2%時會考慮調整相關的利率政策，但是我們稅的部分訂為3%，當時可能是考慮避免過度頻繁地調整，委員對於這個部分的提議蠻好的，我們也許可以去了解一下為什麼當時會訂為3%。"],["羅委員廷瑋：這個應該是我們說的滾動式調整，當年度我們不知道是什麼樣的狀況，但現在民眾苦不堪言，我希望免稅額的部分能否給我們一點小確幸？本席在這邊提出這個問題，大家要知道，如果連續兩年都是1.5%，累積才有3%，與一年就達到3%，部長，你覺得對每一個納稅人而言，結果會一樣嗎？或者是像溫水煮青蛙，如果前兩年的通膨是1.5、1.4，到了第三年才因為新的通膨超過3%，我們要知道前兩年沒有調高免稅額喔！第三年才宣布要調高時，請問是第三年嗎？不是，最快是第四年才可以申請第三年的年所得享受到調高的這個部分的結果，我們累積了4年才超過3%，到第五年才有可能享受第四年調高的結果，你懂我的意思嗎？"],["莊部長翠雲：了解。報告委員，不是一年一年，我們是採累計的，也就是比上次調整累計超過3%，不是看單一年度的3%。"],["羅委員廷瑋：對，所以是用累計嘛！"],["莊部長翠雲：是用累計、是用累計。"],["羅委員廷瑋：我的問題是累計讓我們享受不到即時的救援，通膨對於一個經濟體系而言，很多的情況，就像是人類發燒，拜託喔！這樣發燒之後，我們的貨幣政策、財政政策就像退燒藥，我們應該劍及履及啊！結果通膨已經燒起來了，近火沒有用近水來澆熄，你要等到兩、三年之後，甚至是三、四年，四、五年之後的遠水來澆，我想這樣的法條是應該要適時地做一個調整，你對於我的論述有何看法？"],["莊部長翠雲：我了解委員的論述，我們也回去了解一下為什麼當時的所得稅法會這樣訂，以及你的論述是不是可以納入我們的參考，是否能容我們回去研議？"],["羅委員廷瑋：你願意朝向苦民所苦的方向研議嗎？"],["莊部長翠雲：苦民所苦一直是我們努力在做的，至於研議的可行性，我們要看結果是怎麼樣，好嗎？"],["羅委員廷瑋：部長，我真的是要為民拜託、請託！臺灣飽受通膨之苦，多少的企業公司倒的倒、裁員的裁員、減薪的減薪、失業的失業，多少薪水階級工作根本朝不保夕，我們現在看到還有工作的人，通膨已經打擊他，申報綜所稅，名目稅負沒有降，實質的稅負卻增加了，等到按法條終於可以調高免稅額、扣除額等等，多少的上班族與公司行號早就已經陣亡了，他們在等待調高的半路上，我想真的是非常地辛苦。本席在此建議，修改所得稅法以及納稅者權利保護法，採取逐年滾動式的作法，每年多少通膨就調高多少的幅度，你覺得這個會很難嗎？"],["莊部長翠雲：除了免稅額與扣除額之外，在納稅者保護法裡面還有一個基本生活費，這是每一年都在調整的，其實就已經做適度的反映了。"],["羅委員廷瑋：就本席剛剛提出的整個論述，希望你能好好的適時做個研議。"],["莊部長翠雲：好。"],["羅委員廷瑋：我覺得不難啦！現在才3月，主計總處已經將全年官方的通膨CPI試算出來，報稅是5月喔！財政部最少有2個月的時間打開程式與報稅軟體，馬上就程式與軟體的適當處，把該各年度的CPI數值輸入，電腦馬上就可以算出當年度調整通膨的實質免稅額以及各項扣除額，我想這個應該不困難吧！"],["莊部長翠雲：委員，這個涉及到法律的修正，在今年5月是不可能的。"],["羅委員廷瑋：對，至於法律的修正，就像剛剛我們說的要苦民所苦，所以要研議看看，但是如果法律修正完之後，實際上在我們的軟體中是直接可以改數值的。"],["莊部長翠雲：法律修正完之後，我們當然就按照法律的規定來做。"],["羅委員廷瑋：因為我本身來自臺中，臺中的盧秀燕市長也長期在這個委員會問政，就臺中來說，財政劃分收支法，你有辦法在520之前提出草案嗎？"],["莊部長翠雲：委員知道，各地方政府的意見還相當分歧，事實上在520之前提出來應該是有困難的。"],["羅委員廷瑋：好，我們期許在520之後還看得到你，如果在520之後，你有辦法在這個年度提出草案嗎？"],["莊部長翠雲：520之後當然會有新政府。"],["羅委員廷瑋：對不起，你剛剛說什麼，我沒聽到？"],["莊部長翠雲：520之後是由新政府銜接。"],["羅委員廷瑋：對，我說期許能夠再看到你嘛！如果你能續任的話，不知道在520之後，你有辦法在今年度提出嗎？"],["莊部長翠雲：對於這個說法，我沒辦法回答。"],["羅委員廷瑋：你有預計往什麼方向討論嗎？有沒有自己的時程表？"],["莊部長翠雲：我的時程表是5月19日就總辭。"],["羅委員廷瑋：好，謝謝。"],["主席：謝謝羅廷瑋委員的質詢。","接著請陳培瑜委員質詢。"]],"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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\"陳\"}, {\"word\": \"佩\", \"start\": 375.116, \"end\": 375.297, \"score\": 0.888}, {\"word\": \"瑜\", \"start\": 375.297, \"end\": 375.417, \"score\": 0.832}, {\"word\": \"委\", \"start\": 375.417, \"end\": 375.437, \"score\": 0.0}, {\"word\": \"員\"}, {\"word\": \"謝\"}, {\"word\": \"謝\"}, {\"word\": \"主\", \"start\": 408.684, \"end\": 408.908, \"score\": 0.994}, {\"word\": \"席\", \"start\": 408.908, \"end\": 408.928, \"score\": 0.976}], \"language\": \"zh\"}","srt":"1\n00:00:02,701 --> 00:00:02,984\n委員好。\n\n2\n00:00:04,219 --> 00:00:30,694\n部長你好我想我們即將會面對電價要上漲健保費也有可能會上漲而現在呢我想民眾苦不堪言今天我要為民發聲要為民轉達一些事物我想就本席所知現行的所得稅法第5條第1項免稅額免預消費者物價指數叫上次調整年度的指數上漲累積達3%按上漲的幅度調整之部長\n\n3\n00:00:31,454 --> 00:00:40,630\n台灣的央行、美國的央行、日本的央行還有很多國家的央行都是以通膨2%為警戒值為什麼所得稅法財政部主管的法規是3%?\n\n4\n00:00:45,662 --> 00:01:11,563\n經濟學來看財政部是一國國政財政政策的一個表徵央行是一國貨幣財政政策的一個表徵兩個單位就像國家的左手右手都是同一個身體的組織為什麼會一國兩個體制不同分別央行2%以上就有可能考慮啟動利率的政策或其他的相關政策而財政部要3%才會啟動租稅政策這樣子的調整呢\n\n5\n00:01:14,063 --> 00:01:40,202\n第一個央行是考量有關就是2%的時候他可能調整有所相關的政策利率但是我們的稅的部分定為3%當時可能是考慮就是說避免過度的一個平凡的調整我想這個部分委員的提議蠻好的我覺得我們也許可以去了解一下為什麼當時定3%我想這應該我們說的滾動式調整當年度我們不知道是什麼樣的狀況但現在\n\n6\n00:01:42,230 --> 00:02:09,477\n民眾苦不堪言我希望這個部分免稅額的部分能不能給我們一點小確信所以本席在這邊提出這個問題我想大家要知道如果連續兩年都1.5%累積才有3%只要一年就發生3%院長你覺得對每一個像這樣子的納稅人結果會一樣嗎或者是跟溫水煮青蛙前兩年的通膨如果1.51.4到了第三年才因為新的通膨超過3%\n\n7\n00:02:11,297 --> 00:02:25,473\n我們要知道前兩年沒有調高免稅額第三年才宣布要調高的時候請問是第三年嗎不是是最快第四年才可以申請第三年的年所得享受受調高的這一個部分這結果\n\n8\n00:02:26,334 --> 00:02:45,295\n我們累積了4年才超過3%到第5年才有可能到第4年享受調高的結果您懂我的意思嗎?了解那跟委員報告就是不是一年一年我們是用累積就是說比上一次調整累積超過3%不是一年看單一年度的3%對所以是累積嘛是用累積\n\n9\n00:02:46,876 --> 00:02:57,220\n拜託我們這樣發燒以後我們的貨幣政策財政政策就像退燒藥我們應該見急祭急啊我們應該結果通膨已經燒起來了結果你這個進火你沒有用進水來澆洗你要等到兩三年以後甚至是三四年四五年以後的原水來澆我想這樣子的一個法條\n\n10\n00:03:16,067 --> 00:03:37,234\n我們應該要適時的做一個調整我想您對於我的一個論述您覺得怎麼樣?您委員的論述我了解那我們也回去了解一下為什麼所得稅法當時這樣訂以及您的一個論述是不是可以納入我們的一個參考是不是容我們回去研議那您願意朝向苦民所苦的一個方向來\n\n11\n00:03:39,495 --> 00:04:07,518\n苦民所苦一致是我們努力在做的至於演繹的可行性我們要看結果是怎麼樣部長我真的是要為民拜託請託台灣飽受通膨之苦多少的企業公司倒的倒財源的財源減薪的減薪失業的失業多少薪水階級工作根本遭不保戲我們現在看到結果還有工作的人通膨已經打擊他申報眾所遂名目遂附\n\n12\n00:04:07,918 --> 00:04:34,704\n沒有降,實質的稅負卻增加了等到按法條終於可以調高免稅額扣除額等等的時候多少的上班族和公司行號早就已經陣亡了他們在等待調高的半路上我想真的是非常的辛苦本席在此建議修改所的稅法還有納稅者權利保護法採取逐年滾動式的一個做法每年多少通膨就調高多少的幅度我想這會很難嗎您覺得\n\n13\n00:04:36,965 --> 00:04:54,939\n除了免稅額跟扣除額之外那在納稅者保護法裡面還有一個基本生活費那個是每一年都在調整的就已經做適度的反應了就本期剛剛所提出整個論述我希望你能夠好好適時去做一個我們研議啦因為我覺得不會難啦\n\n14\n00:04:55,640 --> 00:05:18,878\n因為現在才3月,竹記總署已經將全年官方的通膨CPI都已經試算出來報稅是5月,財政部最少有兩個月時間打開程式和報稅軟體馬上就程式和軟體的一個適當處把該個年度的CPI數值輸入電腦馬上就可以算出當年度調整通膨的實質免稅額還有各項的一個扣除額我想這應該不困難吧\n\n15\n00:05:20,559 --> 00:05:39,362\n委員這個涉及到法律的修正。對,但是我說就實務面啊。法律的修正當然剛剛我們說的嘛我們苦民所苦我們去研議看看嘛但是實際上如果法律修正完以後它實際在我們的相關軟體當中它是直接可以改數值的。那法律修正完當然我們就按照法律的規定來做。\n\n16\n00:05:40,263 --> 00:05:55,480\n最後我想再請問因為我本身來自台中我想台中盧學院市長長期也在這個委員會有做一個相關的一個問政但我就台中來說財政劃分收支法在520之前您有辦法提出草案嗎?\n\n17\n00:05:56,651 --> 00:05:59,012\n五二零之後當然會有新政府\n\n18\n00:06:14,656 --> 00:06:15,437\n羅廷瑋委員的質詢接著陳佩瑜委員\n\n19\n00:06:48,684 --> 00:06:48,928\n謝謝主席\n\n","tsv":"start\tend\ttext\n2701\t2984\t委員好。\n4219\t30694\t部長你好我想我們即將會面對電價要上漲健保費也有可能會上漲而現在呢我想民眾苦不堪言今天我要為民發聲要為民轉達一些事物我想就本席所知現行的所得稅法第5條第1項免稅額免預消費者物價指數叫上次調整年度的指數上漲累積達3%按上漲的幅度調整之部長\n31454\t40630\t台灣的央行、美國的央行、日本的央行還有很多國家的央行都是以通膨2%為警戒值為什麼所得稅法財政部主管的法規是3%?\n45662\t71563\t經濟學來看財政部是一國國政財政政策的一個表徵央行是一國貨幣財政政策的一個表徵兩個單位就像國家的左手右手都是同一個身體的組織為什麼會一國兩個體制不同分別央行2%以上就有可能考慮啟動利率的政策或其他的相關政策而財政部要3%才會啟動租稅政策這樣子的調整呢\n74063\t100202\t第一個央行是考量有關就是2%的時候他可能調整有所相關的政策利率但是我們的稅的部分定為3%當時可能是考慮就是說避免過度的一個平凡的調整我想這個部分委員的提議蠻好的我覺得我們也許可以去了解一下為什麼當時定3%我想這應該我們說的滾動式調整當年度我們不知道是什麼樣的狀況但現在\n102230\t129477\t民眾苦不堪言我希望這個部分免稅額的部分能不能給我們一點小確信所以本席在這邊提出這個問題我想大家要知道如果連續兩年都1.5%累積才有3%只要一年就發生3%院長你覺得對每一個像這樣子的納稅人結果會一樣嗎或者是跟溫水煮青蛙前兩年的通膨如果1.5 1.4到了第三年才因為新的通膨超過3%\n131297\t145473\t我們要知道前兩年沒有調高免稅額第三年才宣布要調高的時候請問是第三年嗎不是是最快第四年才可以申請第三年的年所得享受受調高的這一個部分這結果\n146334\t165295\t我們累積了4年才超過3%到第5年才有可能到第4年享受調高的結果您懂我的意思嗎?了解那跟委員報告就是不是一年一年我們是用累積就是說比上一次調整累積超過3%不是一年看單一年度的3%對所以是累積嘛是用累積\n166876\t177220\t拜託我們這樣發燒以後我們的貨幣政策財政政策就像退燒藥我們應該見急祭急啊我們應該結果通膨已經燒起來了結果你這個進火你沒有用進水來澆洗你要等到兩三年以後甚至是三四年四五年以後的原水來澆我想這樣子的一個法條\n196067\t217234\t我們應該要適時的做一個調整我想您對於我的一個論述您覺得怎麼樣?您委員的論述我了解那我們也回去了解一下為什麼所得稅法當時這樣訂以及您的一個論述是不是可以納入我們的一個參考是不是容我們回去研議那您願意朝向苦民所苦的一個方向來\n219495\t247518\t苦民所苦一致是我們努力在做的至於演繹的可行性我們要看結果是怎麼樣部長我真的是要為民拜託請託台灣飽受通膨之苦多少的企業公司倒的倒財源的財源減薪的減薪失業的失業多少薪水階級工作根本遭不保戲我們現在看到結果還有工作的人通膨已經打擊他申報眾所遂名目遂附\n247918\t274704\t沒有降,實質的稅負卻增加了等到按法條終於可以調高免稅額扣除額等等的時候多少的上班族和公司行號早就已經陣亡了他們在等待調高的半路上我想真的是非常的辛苦本席在此建議修改所的稅法還有納稅者權利保護法採取逐年滾動式的一個做法每年多少通膨就調高多少的幅度我想這會很難嗎您覺得\n276965\t294939\t除了免稅額跟扣除額之外那在納稅者保護法裡面還有一個基本生活費那個是每一年都在調整的就已經做適度的反應了就本期剛剛所提出整個論述我希望你能夠好好適時去做一個我們研議啦因為我覺得不會難啦\n295640\t318878\t因為現在才3月,竹記總署已經將全年官方的通膨CPI都已經試算出來報稅是5月,財政部最少有兩個月時間打開程式和報稅軟體馬上就程式和軟體的一個適當處把該個年度的CPI數值輸入電腦馬上就可以算出當年度調整通膨的實質免稅額還有各項的一個扣除額我想這應該不困難吧\n320559\t339362\t委員這個涉及到法律的修正。對,但是我說就實務面啊。法律的修正當然剛剛我們說的嘛我們苦民所苦我們去研議看看嘛但是實際上如果法律修正完以後它實際在我們的相關軟體當中它是直接可以改數值的。那法律修正完當然我們就按照法律的規定來做。\n340263\t355480\t最後我想再請問因為我本身來自台中我想台中盧學院市長長期也在這個委員會有做一個相關的一個問政但我就台中來說財政劃分收支法在520之前您有辦法提出草案嗎?\n356651\t359012\t五二零之後當然會有新政府\n374656\t375437\t羅廷瑋委員的質詢接著陳佩瑜委員\n408684\t408928\t謝謝主席\n","txt":"委員好。\n部長你好我想我們即將會面對電價要上漲健保費也有可能會上漲而現在呢我想民眾苦不堪言今天我要為民發聲要為民轉達一些事物我想就本席所知現行的所得稅法第5條第1項免稅額免預消費者物價指數叫上次調整年度的指數上漲累積達3%按上漲的幅度調整之部長\n台灣的央行、美國的央行、日本的央行還有很多國家的央行都是以通膨2%為警戒值為什麼所得稅法財政部主管的法規是3%?\n經濟學來看財政部是一國國政財政政策的一個表徵央行是一國貨幣財政政策的一個表徵兩個單位就像國家的左手右手都是同一個身體的組織為什麼會一國兩個體制不同分別央行2%以上就有可能考慮啟動利率的政策或其他的相關政策而財政部要3%才會啟動租稅政策這樣子的調整呢\n第一個央行是考量有關就是2%的時候他可能調整有所相關的政策利率但是我們的稅的部分定為3%當時可能是考慮就是說避免過度的一個平凡的調整我想這個部分委員的提議蠻好的我覺得我們也許可以去了解一下為什麼當時定3%我想這應該我們說的滾動式調整當年度我們不知道是什麼樣的狀況但現在\n民眾苦不堪言我希望這個部分免稅額的部分能不能給我們一點小確信所以本席在這邊提出這個問題我想大家要知道如果連續兩年都1.5%累積才有3%只要一年就發生3%院長你覺得對每一個像這樣子的納稅人結果會一樣嗎或者是跟溫水煮青蛙前兩年的通膨如果1.5 1.4到了第三年才因為新的通膨超過3%\n我們要知道前兩年沒有調高免稅額第三年才宣布要調高的時候請問是第三年嗎不是是最快第四年才可以申請第三年的年所得享受受調高的這一個部分這結果\n我們累積了4年才超過3%到第5年才有可能到第4年享受調高的結果您懂我的意思嗎?了解那跟委員報告就是不是一年一年我們是用累積就是說比上一次調整累積超過3%不是一年看單一年度的3%對所以是累積嘛是用累積\n拜託我們這樣發燒以後我們的貨幣政策財政政策就像退燒藥我們應該見急祭急啊我們應該結果通膨已經燒起來了結果你這個進火你沒有用進水來澆洗你要等到兩三年以後甚至是三四年四五年以後的原水來澆我想這樣子的一個法條\n我們應該要適時的做一個調整我想您對於我的一個論述您覺得怎麼樣?您委員的論述我了解那我們也回去了解一下為什麼所得稅法當時這樣訂以及您的一個論述是不是可以納入我們的一個參考是不是容我們回去研議那您願意朝向苦民所苦的一個方向來\n苦民所苦一致是我們努力在做的至於演繹的可行性我們要看結果是怎麼樣部長我真的是要為民拜託請託台灣飽受通膨之苦多少的企業公司倒的倒財源的財源減薪的減薪失業的失業多少薪水階級工作根本遭不保戲我們現在看到結果還有工作的人通膨已經打擊他申報眾所遂名目遂附\n沒有降,實質的稅負卻增加了等到按法條終於可以調高免稅額扣除額等等的時候多少的上班族和公司行號早就已經陣亡了他們在等待調高的半路上我想真的是非常的辛苦本席在此建議修改所的稅法還有納稅者權利保護法採取逐年滾動式的一個做法每年多少通膨就調高多少的幅度我想這會很難嗎您覺得\n除了免稅額跟扣除額之外那在納稅者保護法裡面還有一個基本生活費那個是每一年都在調整的就已經做適度的反應了就本期剛剛所提出整個論述我希望你能夠好好適時去做一個我們研議啦因為我覺得不會難啦\n因為現在才3月,竹記總署已經將全年官方的通膨CPI都已經試算出來報稅是5月,財政部最少有兩個月時間打開程式和報稅軟體馬上就程式和軟體的一個適當處把該個年度的CPI數值輸入電腦馬上就可以算出當年度調整通膨的實質免稅額還有各項的一個扣除額我想這應該不困難吧\n委員這個涉及到法律的修正。對,但是我說就實務面啊。法律的修正當然剛剛我們說的嘛我們苦民所苦我們去研議看看嘛但是實際上如果法律修正完以後它實際在我們的相關軟體當中它是直接可以改數值的。那法律修正完當然我們就按照法律的規定來做。\n最後我想再請問因為我本身來自台中我想台中盧學院市長長期也在這個委員會有做一個相關的一個問政但我就台中來說財政劃分收支法在520之前您有辦法提出草案嗎?\n五二零之後當然會有新政府\n羅廷瑋委員的質詢接著陳佩瑜委員\n謝謝主席\n","vtt":"WEBVTT\n\n00:02.701 --> 00:02.984\n委員好。\n\n00:04.219 --> 00:30.694\n部長你好我想我們即將會面對電價要上漲健保費也有可能會上漲而現在呢我想民眾苦不堪言今天我要為民發聲要為民轉達一些事物我想就本席所知現行的所得稅法第5條第1項免稅額免預消費者物價指數叫上次調整年度的指數上漲累積達3%按上漲的幅度調整之部長\n\n00:31.454 --> 00:40.630\n台灣的央行、美國的央行、日本的央行還有很多國家的央行都是以通膨2%為警戒值為什麼所得稅法財政部主管的法規是3%?\n\n00:45.662 --> 01:11.563\n經濟學來看財政部是一國國政財政政策的一個表徵央行是一國貨幣財政政策的一個表徵兩個單位就像國家的左手右手都是同一個身體的組織為什麼會一國兩個體制不同分別央行2%以上就有可能考慮啟動利率的政策或其他的相關政策而財政部要3%才會啟動租稅政策這樣子的調整呢\n\n01:14.063 --> 01:40.202\n第一個央行是考量有關就是2%的時候他可能調整有所相關的政策利率但是我們的稅的部分定為3%當時可能是考慮就是說避免過度的一個平凡的調整我想這個部分委員的提議蠻好的我覺得我們也許可以去了解一下為什麼當時定3%我想這應該我們說的滾動式調整當年度我們不知道是什麼樣的狀況但現在\n\n01:42.230 --> 02:09.477\n民眾苦不堪言我希望這個部分免稅額的部分能不能給我們一點小確信所以本席在這邊提出這個問題我想大家要知道如果連續兩年都1.5%累積才有3%只要一年就發生3%院長你覺得對每一個像這樣子的納稅人結果會一樣嗎或者是跟溫水煮青蛙前兩年的通膨如果1.51.4到了第三年才因為新的通膨超過3%\n\n02:11.297 --> 02:25.473\n我們要知道前兩年沒有調高免稅額第三年才宣布要調高的時候請問是第三年嗎不是是最快第四年才可以申請第三年的年所得享受受調高的這一個部分這結果\n\n02:26.334 --> 02:45.295\n我們累積了4年才超過3%到第5年才有可能到第4年享受調高的結果您懂我的意思嗎?了解那跟委員報告就是不是一年一年我們是用累積就是說比上一次調整累積超過3%不是一年看單一年度的3%對所以是累積嘛是用累積\n\n02:46.876 --> 02:57.220\n拜託我們這樣發燒以後我們的貨幣政策財政政策就像退燒藥我們應該見急祭急啊我們應該結果通膨已經燒起來了結果你這個進火你沒有用進水來澆洗你要等到兩三年以後甚至是三四年四五年以後的原水來澆我想這樣子的一個法條\n\n03:16.067 --> 03:37.234\n我們應該要適時的做一個調整我想您對於我的一個論述您覺得怎麼樣?您委員的論述我了解那我們也回去了解一下為什麼所得稅法當時這樣訂以及您的一個論述是不是可以納入我們的一個參考是不是容我們回去研議那您願意朝向苦民所苦的一個方向來\n\n03:39.495 --> 04:07.518\n苦民所苦一致是我們努力在做的至於演繹的可行性我們要看結果是怎麼樣部長我真的是要為民拜託請託台灣飽受通膨之苦多少的企業公司倒的倒財源的財源減薪的減薪失業的失業多少薪水階級工作根本遭不保戲我們現在看到結果還有工作的人通膨已經打擊他申報眾所遂名目遂附\n\n04:07.918 --> 04:34.704\n沒有降,實質的稅負卻增加了等到按法條終於可以調高免稅額扣除額等等的時候多少的上班族和公司行號早就已經陣亡了他們在等待調高的半路上我想真的是非常的辛苦本席在此建議修改所的稅法還有納稅者權利保護法採取逐年滾動式的一個做法每年多少通膨就調高多少的幅度我想這會很難嗎您覺得\n\n04:36.965 --> 04:54.939\n除了免稅額跟扣除額之外那在納稅者保護法裡面還有一個基本生活費那個是每一年都在調整的就已經做適度的反應了就本期剛剛所提出整個論述我希望你能夠好好適時去做一個我們研議啦因為我覺得不會難啦\n\n04:55.640 --> 05:18.878\n因為現在才3月,竹記總署已經將全年官方的通膨CPI都已經試算出來報稅是5月,財政部最少有兩個月時間打開程式和報稅軟體馬上就程式和軟體的一個適當處把該個年度的CPI數值輸入電腦馬上就可以算出當年度調整通膨的實質免稅額還有各項的一個扣除額我想這應該不困難吧\n\n05:20.559 --> 05:39.362\n委員這個涉及到法律的修正。對,但是我說就實務面啊。法律的修正當然剛剛我們說的嘛我們苦民所苦我們去研議看看嘛但是實際上如果法律修正完以後它實際在我們的相關軟體當中它是直接可以改數值的。那法律修正完當然我們就按照法律的規定來做。\n\n05:40.263 --> 05:55.480\n最後我想再請問因為我本身來自台中我想台中盧學院市長長期也在這個委員會有做一個相關的一個問政但我就台中來說財政劃分收支法在520之前您有辦法提出草案嗎?\n\n05:56.651 --> 05:59.012\n五二零之後當然會有新政府\n\n06:14.656 --> 06:15.437\n羅廷瑋委員的質詢接著陳佩瑜委員\n\n06:48.684 --> 06:48.928\n謝謝主席\n\n","segments":[{"start":2.701,"end":2.984,"text":"委員好。"},{"start":4.219,"end":30.694,"text":"部長你好我想我們即將會面對電價要上漲健保費也有可能會上漲而現在呢我想民眾苦不堪言今天我要為民發聲要為民轉達一些事物我想就本席所知現行的所得稅法第5條第1項免稅額免預消費者物價指數叫上次調整年度的指數上漲累積達3%按上漲的幅度調整之部長"},{"start":31.454,"end":40.63,"text":"台灣的央行、美國的央行、日本的央行還有很多國家的央行都是以通膨2%為警戒值為什麼所得稅法財政部主管的法規是3%?"},{"start":45.662,"end":71.563,"text":"經濟學來看財政部是一國國政財政政策的一個表徵央行是一國貨幣財政政策的一個表徵兩個單位就像國家的左手右手都是同一個身體的組織為什麼會一國兩個體制不同分別央行2%以上就有可能考慮啟動利率的政策或其他的相關政策而財政部要3%才會啟動租稅政策這樣子的調整呢"},{"start":74.063,"end":100.202,"text":"第一個央行是考量有關就是2%的時候他可能調整有所相關的政策利率但是我們的稅的部分定為3%當時可能是考慮就是說避免過度的一個平凡的調整我想這個部分委員的提議蠻好的我覺得我們也許可以去了解一下為什麼當時定3%我想這應該我們說的滾動式調整當年度我們不知道是什麼樣的狀況但現在"},{"start":102.23,"end":129.477,"text":"民眾苦不堪言我希望這個部分免稅額的部分能不能給我們一點小確信所以本席在這邊提出這個問題我想大家要知道如果連續兩年都1.5%累積才有3%只要一年就發生3%院長你覺得對每一個像這樣子的納稅人結果會一樣嗎或者是跟溫水煮青蛙前兩年的通膨如果1.5 1.4到了第三年才因為新的通膨超過3%"},{"start":131.297,"end":145.473,"text":"我們要知道前兩年沒有調高免稅額第三年才宣布要調高的時候請問是第三年嗎不是是最快第四年才可以申請第三年的年所得享受受調高的這一個部分這結果"},{"start":146.334,"end":165.295,"text":"我們累積了4年才超過3%到第5年才有可能到第4年享受調高的結果您懂我的意思嗎?了解那跟委員報告就是不是一年一年我們是用累積就是說比上一次調整累積超過3%不是一年看單一年度的3%對所以是累積嘛是用累積"},{"start":166.876,"end":177.22,"text":"拜託我們這樣發燒以後我們的貨幣政策財政政策就像退燒藥我們應該見急祭急啊我們應該結果通膨已經燒起來了結果你這個進火你沒有用進水來澆洗你要等到兩三年以後甚至是三四年四五年以後的原水來澆我想這樣子的一個法條"},{"start":196.067,"end":217.234,"text":"我們應該要適時的做一個調整我想您對於我的一個論述您覺得怎麼樣?您委員的論述我了解那我們也回去了解一下為什麼所得稅法當時這樣訂以及您的一個論述是不是可以納入我們的一個參考是不是容我們回去研議那您願意朝向苦民所苦的一個方向來"},{"start":219.495,"end":247.518,"text":"苦民所苦一致是我們努力在做的至於演繹的可行性我們要看結果是怎麼樣部長我真的是要為民拜託請託台灣飽受通膨之苦多少的企業公司倒的倒財源的財源減薪的減薪失業的失業多少薪水階級工作根本遭不保戲我們現在看到結果還有工作的人通膨已經打擊他申報眾所遂名目遂附"},{"start":247.918,"end":274.704,"text":"沒有降,實質的稅負卻增加了等到按法條終於可以調高免稅額扣除額等等的時候多少的上班族和公司行號早就已經陣亡了他們在等待調高的半路上我想真的是非常的辛苦本席在此建議修改所的稅法還有納稅者權利保護法採取逐年滾動式的一個做法每年多少通膨就調高多少的幅度我想這會很難嗎您覺得"},{"start":276.965,"end":294.939,"text":"除了免稅額跟扣除額之外那在納稅者保護法裡面還有一個基本生活費那個是每一年都在調整的就已經做適度的反應了就本期剛剛所提出整個論述我希望你能夠好好適時去做一個我們研議啦因為我覺得不會難啦"},{"start":295.64,"end":318.878,"text":"因為現在才3月,竹記總署已經將全年官方的通膨CPI都已經試算出來報稅是5月,財政部最少有兩個月時間打開程式和報稅軟體馬上就程式和軟體的一個適當處把該個年度的CPI數值輸入電腦馬上就可以算出當年度調整通膨的實質免稅額還有各項的一個扣除額我想這應該不困難吧"},{"start":320.559,"end":339.362,"text":"委員這個涉及到法律的修正。對,但是我說就實務面啊。法律的修正當然剛剛我們說的嘛我們苦民所苦我們去研議看看嘛但是實際上如果法律修正完以後它實際在我們的相關軟體當中它是直接可以改數值的。那法律修正完當然我們就按照法律的規定來做。"},{"start":340.263,"end":355.48,"text":"最後我想再請問因為我本身來自台中我想台中盧學院市長長期也在這個委員會有做一個相關的一個問政但我就台中來說財政劃分收支法在520之前您有辦法提出草案嗎?"},{"start":356.651,"end":359.012,"text":"五二零之後當然會有新政府"},{"start":374.656,"end":375.437,"text":"羅廷瑋委員的質詢接著陳佩瑜委員"},{"start":408.684,"end":408.928,"text":"謝謝主席"}]}}}}