{"id":150072,"url":"https://ivod.ly.gov.tw/Play/Clip/1M/150072","video_url":"https://ivod-lyvod.cdn.hinet.net/vod_1/_definst_/mp4:1MClips/b8deaa01a2e7f192daff460ea9464dfced861a3b97380652f8ba9b0039caa7a6c45c48c28a1760735ea18f28b6918d91.mp4/playlist.m3u8","委員名稱":"林德福","委員發言時間":"09:15:02 - 09:26:27","影片長度":"00:11:25","會議時間":"2024-03-20T09:00:00+08:00","會議名稱":"立法院第11屆第1會期財政委員會第4次全體委員會議（事由：處理或審查中華民國113年度中央政府總預算決議，有關財政部主管預算凍結書面報告案45案。[如經院會復議，則不予處理或審查]\n【3月18日及20日二天一次會】）","meet":{"tmpMeeting":null,"title":"第11屆第1會期財政委員會第4次全體委員會議","term":11,"type":"委員會","sessionPeriod":1,"sessionTimes":4,"committees":[20],"id":"委員會-11-1-20-4"},"date":"2024-03-20","duration":685,"end_time":"2024-03-20T09:26:27+08:00","start_time":"2024-03-20T09:15:02+08:00","features":["ai-transcript","gazette"],"type":"Clip","gazette":{"lineno":159,"blocks":[["林委員德福：（9時15分）謝謝主席。是不是請莊部長？"],["主席：有請莊部長。"],["莊部長翠雲：委員早。"],["林委員德福：部長早。依財政資訊中心的統計資料分析，民國105年到110年，一共6年，薪資所得應納稅額占總所得應納稅額的比例分別為57%、57%、54%、51%、52%及51%，這6年它所占的比例是這樣，呈現逐年下降的趨勢。在財政部統計薪資所得占比的歷史紀錄中，105年度以前薪資所得在應納稅額占比的變化狀況，請部長說明一下，好不好？"],["莊部長翠雲：有關105年以前薪資所得占總所得的占比，我們現在手上沒有數據，是不是可以容我們會後提供給委員？"],["林委員德福：本席要瞭解到底是波浪型，還是呈現由高往低下滑。財政部表示薪資所得占總所得比例高低，與一國的經濟、產業結構、民眾偏好受僱或創業、是否願意承擔風險的特性相關，比例高低呈現國內的整個經濟特性以及所得結構的變化。請問部長，財政部從這些統計數字看出它的特性、變化到底是什麼？你認為呢？"],["莊部長翠雲：也就是說，呈現一國的特性，可能有的民眾創業，有的喜歡受僱，受僱的話就是以薪資所得為主，如果創業的話，可能就是營業收入等等，所以這個跟一個國家民族的特性或經濟的特性有關。但是可以看出來，近年在所得稅制的優化裡面，薪資所得扣除額有相關的一些調整，降低這個比例，所以這個部分是我們一直努力的方向，對薪資所得者在所得稅裡面的扣除額，我們會做一些調整。"],["林委員德福：對於這些產業興衰、貧富差距、所得分配極端化，能不能提供更精準的判斷以及參考？你的看法呢？"],["莊部長翠雲：對於所得分配等等，那個當然要從整個所得稅制去看，譬如說，有一些免稅額跟標準扣除額等等歷年有提高，也就是讓所得、收入比較少的人可以減除的金額比較高，減輕他一些租稅的負擔。這個部分一直在努力，像去年提高了幼兒特別扣除額，還有租金支出從列舉扣除額轉到特別扣除額，都是希望在所得稅制裡面鼓勵生育年齡的青年們可以多生孩子，以及有租金支出的一些青年朋友們可以核實扣除相關的租金支出，這個部分在所得分配上都是有幫助的。"],["林委員德福：對於統計數字下的變化，你認為政府應該扮演什麼樣的角色？"],["莊部長翠雲：政府扮演的角色中，我們當然可以在這裡面就收入的部分調整；另外，對於支出面，政府的社會福利支出歷年都在調整，比如說，整個歲出裡面，社會福利支出大概占了26%，希望藉此分配國家的資源，對於需要協助的一些民眾多提供協助。"],["林委員德福：其實我認為有的比較不合實際，我就舉一個例子，我們已經步入高齡化社會，年紀大有的要請外傭照顧，請外傭一年現在能夠扣多少所得？20萬是不是？"],["莊部長翠雲：目前長照特別扣除額……"],["林委員德福：12萬？"],["莊部長翠雲：一個人是12萬。"],["林委員德福：對。"],["莊部長翠雲：另外還有身心障礙特別扣除額是21萬8,000……"],["林委員德福：這跟實際的出入有多大，你知不知道？"],["莊部長翠雲：另外……"],["林委員德福：實際有多大，你知道嗎？"],["莊部長翠雲：當然，我們知道。另外，對於70歲以上的長者免稅額是乘以1.5，所以在113年……"],["林委員德福：12萬的1.5也是18萬而已啊！"],["莊部長翠雲：對。"],["林委員德福：實際上，你知不知道？要是今天長照請一個外勞來照顧的話，一年最少要30萬以上，甚至有的要請兩個人欸！"],["莊部長翠雲：這個我知道，對，因為家裡有老人的都清楚。"],["林委員德福：這個要務實，因為已經步入高齡化社會，這是現實的問題嘛！"],["莊部長翠雲：是。"],["林委員德福：我其實有提過幾次的案，但是都沒有過，實際上只有扣那麼一點點，杯水車薪啦。"],["莊部長翠雲：是，當然從稅收的部分去調整，另外政府在長照支出部分，其實也挹注了相關的財源去協助一些需要長期照顧的國民。"],["林委員德福：部長，因為年紀越大，花費的費用越多，不但經常要上醫院，甚至於有的請一位外勞不夠，還要請兩位喔！"],["莊部長翠雲：是。"],["林委員德福：兩位一年最少要花60萬以上，甚至到70萬。"],["莊部長翠雲：是。"],["林委員德福：兩位70萬，結果你只讓他扣12萬，那個落差多大！因為步入高齡化社會是現實的問題啊！"],["莊部長翠雲：瞭解。"],["林委員德福：部長，這個應該還要再檢討啦！後天禮拜五要召開物價穩定小組會議，媒體報導說政府可能因為考量國際物價特性的波動，再加上電價即將調整，所以打算計畫減徵關鍵原物料的稅負，也就是再度展延減稅措施一季到6月底，請問部長，你認為電價影響物價波動的狀況有嚴重到政府需要延長對這些原物料實施減稅措施嗎？"],["莊部長翠雲：跟委員報告，這個禮拜五確實行政院會開穩定物價小組的會議，這次會議會去討論各方面國內外物資的供需、價格的走勢，以及減稅的一些成本效益等等。就這個部分，我要跟委員報告，從110年12月開始到今年3月總共我們減少了營業稅、貨物稅以及關稅有853億，這個部分可以協助廠商降低成本來緩解物價的上漲。當然電費的調整也要經過電價審議委員會通過才知道要調整到多少，我想這個部分行政院在考量的時候會一併納入，如果行政院政策決定要延長這個減稅措施的話，財政部就會配合做相關的一些行政作業。"],["林委員德福：部長，如果有的話，你認為哪幾種稅負對物價影響波動比較大？"],["莊部長翠雲：我想我們現在減少的營業稅、貨物稅及關稅，整個來說，以3個月為一期的話，減稅的利益可以達到96億，我想這個部分對於廠商降低成本應該會有所幫助。"],["林委員德福：希望如此啦！降低的話不要說變成廠商受益。"],["莊部長翠雲：是。"],["林委員德福：你們要去督導，不然的話，這個中間你給他減稅，然後他就藉著電價的上漲，認為什麼都要漲。"],["莊部長翠雲：是。"],["林委員德福：減稅這部分，有的廠商就整個等於過水，根本就沒有真正的去降。"],["莊部長翠雲：是，瞭解。"],["林委員德福：你認為哪時候可以取消降稅？"],["莊部長翠雲：這個問題當然要看整個行政院穩定物價小組，他們會去綜合的考量各個情勢，譬如我剛剛提到的國內外物資的供需和整個價格的走勢，都必須要去考量。"],["林委員德福：部長，減稅措施失敗會造成稅損，大眾物資如果真的是延長到6月底，請問部長，對這樣減稅措施的範圍，應該考量電價調漲衝擊，比上一波強還是持平？還是可能降稅範圍會再縮小？你認為呢？"],["莊部長翠雲：我想這個部分穩定物價小組都會去綜合評估。"],["林委員德福：因為去年底到今年3月底的降稅措施，財政部預估貨物稅減稅的利益達到77.37億，營業稅是14.82億，加上關稅4.05億，總共是剛剛你講的96億。"],["莊部長翠雲：是。"],["林委員德福：請問部長，這一波的降稅措施如果實施，有沒有預估出到底有多少減稅的利益？"],["莊部長翠雲：這個就是96億的減稅利益，減稅以後，對於廠商來說，他的成本可以稍微緩解，對物價的穩定應該有所幫助。"],["林委員德福：部長，上個月中旬財政部公布112年全國賦稅收入的統計，全年實徵淨額是3兆4,562億，全年超徵3,860億，達成率為112.6%，經由財政部觀察景氣和出口的狀況，你說目前應該是屬於平穩而且溫和的復甦，而且逐漸好轉。"],["莊部長翠雲：是。"],["林委員德福：請問部長，既然是景氣好轉，你認為今年稅負的收入是不是應該比照去年，還是會比去年來得好？"],["莊部長翠雲：跟委員報告，雖然現在113年到2月的稅收狀況是比去年有所成長，但是因為現在只有兩個月，要等到5月有大的所得稅進來，以及9月有關營所稅的暫繳稅款會進來，會比較明朗，所以現在還……"],["林委員德福：未來會不會產生其他的變數？"],["莊部長翠雲：當然這個部分有可能，但是是什麼樣的變數我們現在也無法確定，包含地緣政治的影響，以及出口的情形，我們都會密切的關注，但是因為現在才兩個月，所以很難評估到全年可以的稅收。"],["林委員德福：好，謝謝，其他我下次再問。"],["莊部長翠雲：謝謝委員。"],["主席：謝謝林德福委員的質詢。","接著請賴士葆委員質詢。"]],"agenda":{"page_end":278,"meet_id":"委員會-11-1-20-4","speakers":["郭國文","林德福","賴士葆","賴惠員","王世堅","伍麗華Saidhai‧Tahovecahe","顏寬恒","李坤城","黃珊珊","吳秉叡","陳玉珍","李彥秀","鍾佳濱","黃國昌","王鴻薇","謝衣鳯","鄭天財Sra 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{\"word\": \"調\"}, {\"word\": \"整\", \"start\": 388.9, \"end\": 388.92, \"score\": 0.0}]}, {\"start\": 391.602, \"end\": 407.884, \"text\": \"所以說打算計畫減增關鍵的這些原物料的稅戶這些措施也就是再度來展演減稅措施一劑或者是6個月底到6月底\", \"words\": [{\"word\": \"所\", \"start\": 391.602, \"end\": 391.782, \"score\": 0.789}, {\"word\": \"以\", \"start\": 391.782, \"end\": 391.962, \"score\": 0.889}, {\"word\": \"說\"}, {\"word\": \"打\", \"start\": 391.962, \"end\": 392.123, \"score\": 0.998}, {\"word\": \"算\", \"start\": 392.123, \"end\": 393.565, \"score\": 0.957}, {\"word\": \"計\"}, {\"word\": \"畫\"}, {\"word\": \"減\"}, {\"word\": \"增\", \"start\": 393.565, \"end\": 394.786, \"score\": 0.935}, {\"word\": \"關\"}, {\"word\": \"鍵\"}, {\"word\": \"的\", \"start\": 394.786, \"end\": 395.107, \"score\": 0.938}, {\"word\": \"這\"}, {\"word\": \"些\", \"start\": 395.107, \"end\": 395.607, \"score\": 0.997}, {\"word\": \"原\", \"start\": 395.607, \"end\": 395.768, \"score\": 0.879}, {\"word\": \"物\", \"start\": 395.768, \"end\": 395.908, 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\"如果這個有的話那你認為哪幾種稅務對物價影響波動比較大我想我們現在減少的營業稅貨物稅以及關稅整個來說以3個月為一期的話減稅的利益可以達到96億那我想這個部分對廠商降低成本應該是會有所幫助希望如此啦那你降低的話不要說變成廠商受益啊是\", \"words\": [{\"word\": \"如\", \"start\": 467.97, \"end\": 468.19, \"score\": 0.954}, {\"word\": \"果\", \"start\": 468.19, \"end\": 470.351, \"score\": 0.97}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"有\", \"start\": 470.351, \"end\": 470.531, \"score\": 0.893}, {\"word\": \"的\", \"start\": 470.531, \"end\": 470.851, \"score\": 0.816}, {\"word\": \"話\"}, {\"word\": \"那\", \"start\": 470.851, \"end\": 471.011, \"score\": 0.86}, {\"word\": \"你\", \"start\": 471.011, \"end\": 471.351, \"score\": 0.805}, {\"word\": \"認\"}, {\"word\": \"為\"}, {\"word\": \"哪\", \"start\": 471.351, \"end\": 472.431, \"score\": 0.845}, {\"word\": \"幾\"}, {\"word\": \"種\"}, {\"word\": \"稅\"}, {\"word\": \"務\"}, {\"word\": \"對\"}, {\"word\": \"物\", \"start\": 472.431, \"end\": 473.231, \"score\": 0.932}, {\"word\": \"價\"}, {\"word\": \"影\", \"start\": 473.231, \"end\": 473.651, 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\"text\": \"你們要去督導不然的話這個中間喔對不對你給他減稅然後他就藉著電價的上漲然後認為說什麼都要漲減稅這部分有的廠商就把他整個等於是過水根本就沒有真正的去降所以說你認為這個會不會哪時候可以取消這個降稅的問題\", \"words\": [{\"word\": \"你\", \"start\": 495.937, \"end\": 496.137, \"score\": 0.722}, {\"word\": \"們\"}, {\"word\": \"要\", \"start\": 496.137, \"end\": 496.257, \"score\": 0.81}, {\"word\": \"去\", \"start\": 496.257, \"end\": 496.617, \"score\": 0.847}, {\"word\": \"督\", \"start\": 496.617, \"end\": 496.797, \"score\": 0.861}, {\"word\": \"導\"}, {\"word\": \"不\", \"start\": 496.797, \"end\": 496.917, \"score\": 0.802}, {\"word\": \"然\", \"start\": 496.917, \"end\": 497.097, \"score\": 0.86}, {\"word\": \"的\", \"start\": 497.097, \"end\": 498.358, \"score\": 0.893}, {\"word\": \"話\"}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"中\", \"start\": 498.358, \"end\": 498.818, \"score\": 0.923}, {\"word\": \"間\"}, {\"word\": \"喔\", \"start\": 498.818, \"end\": 499.638, \"score\": 0.887}, {\"word\": \"對\"}, {\"word\": \"不\", \"start\": 499.638, \"end\": 500.319, \"score\": 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00:00:38,774\n因納稅額的比例分別為57%57%然後54%51%52%到及51%就是說這6年他所佔的比例是這樣呈現逐年下降的一個趨勢那我請問部長在財政部統計薪資所得佔比的歷史紀錄中105年度以前薪資所得\n\n3\n00:00:59,446 --> 00:01:16,811\n在因納稅而占比的變化狀況是不是這個請部長也說明一下好不好有關105年以前薪資所得占總所得的占比的部分因為我們現在手上沒有數據是不是可以容我們會後提供給委員\n\n4\n00:01:18,049 --> 00:01:31,699\n因為本席要了解到底是波浪性還是呈現由高往低來下滑那部長因為財政部表示說薪資所得占總所得比例高低以一國的經濟與產業結構及民眾\n\n5\n00:01:35,646 --> 00:02:01,612\n偏好受雇或創業是否願意來承擔風險的特性有關係有相關那比例高低呈現出國內整個經濟特性以及這個所得結構的變化那我請問部長財政部從這些統計數字看出他的特性啊變化到底是什麼你認為呢\n\n6\n00:02:03,789 --> 00:02:24,144\n也就是說一國的一個特性他可能一個有的是創業有的是喜歡受雇那受雇的話他就是以薪資所得為主那如果創業的話他可能就是營業收入等等那所以這個跟一個國的一個民族的一個特性或經濟的一個特性有關係但是可以看出來因為我們近年在所得稅制的一個優化裡面對於薪資所得可以扣除額的部分有隨著\n\n7\n00:02:28,638 --> 00:02:55,345\n相關的一些調整然後降低這個比例所以這個部分是一直我們在努力的一個方向對薪資所得者在所得稅裡面的扣除額裡面我們會做一些調整那個對於這些產業興衰啦貧富差距啦所得分配極端化能不能提供更精準的判斷以及參考你的看法呢這個部分如果對於所得分配等等那個當然要整個所得稅制裡面去看比如說我們\n\n8\n00:03:17,648 --> 00:03:40,459\n標扣列舉扣除而轉到特別扣除都是希望這個部分在所得稅制裏面鼓勵生育年齡的青年們可以多生孩子以及對於租金支出的一些青年朋友們可以合時的扣除他相關的一些相關租金支出我想這個部分在一個所得分配上都是有所幫助的\n\n9\n00:03:41,087 --> 00:04:10,590\n那個對於這個統計數字下的變化你認為政府應該要扮演什麼樣的一個角色你的認為呢我想這個部分政府在扮演的角色裡面我們當然可以這裡面收入的部分我們來做調整之外另外對於支出面政府對於社會福利支出歷年其實都在調整比如說整整個稅出裡面社會福利支出大概佔了26%也就是希望把國家的資源對於一些需要協助的一些民眾我們多提供協助\n\n10\n00:04:11,223 --> 00:04:30,853\n其實齁我認為有的比較不符合實際啊那個部長你像我就舉一個齁像有很多高齡化我們已經步入高齡化的社會那年紀大有的要請外傭來照顧那外傭你一年現在能夠扣所得扣多少20萬是不是\n\n11\n00:04:33,426 --> 00:04:35,429\n身心障礙特別扣除額是218,000\n\n12\n00:04:50,389 --> 00:04:55,373\n另外對於70歲以上的長者免稅額是事實上增加就是乘以1.5所以在113年那你12萬1.5也是18萬而已啊對不對\n\n13\n00:05:07,128 --> 00:05:32,097\n那實際上你知不知道你要是今天長照請一個外這個外勞來照顧的話一年最少要30萬以上沒有30萬根本就甚至於有的要請兩個人餒對不對這個要務實因為你並不入高齡化社會這是現實的問題嘛但是我其實有提過幾次的案但是齁都沒有過實際上只有扣那麼一點點\n\n14\n00:05:33,217 --> 00:05:41,302\n對不對背水車薪啊是當然從稅收的部分做調整另外政府我想在長照支出部分其實也預注了相關的財源\n\n15\n00:05:42,714 --> 00:06:06,723\n去協助一些需要長期照顧的年紀越大那個部長年紀越大發會的費用越多不但要他就要經常上醫院甚至於啊這個有的要請一位不夠要請兩位喔對不對兩位一年最少要花60萬以上甚至一到70萬那你說兩位70萬結果你讓他扣只有扣12萬\n\n16\n00:06:09,912 --> 00:06:28,920\n那個落差多大?因為不入高齡化社會這是現實的問題啊對不對?那個部長這個應該還要再檢討啦後天禮拜五要召開物價穩定小組會議媒體報導說政府可能因為考量國際物價特性的波動再加上電價即將調整\n\n17\n00:06:31,602 --> 00:06:47,884\n所以說打算計畫減增關鍵的這些原物料的稅戶這些措施也就是再度來展演減稅措施一劑或者是6個月底到6月底\n\n18\n00:06:48,445 --> 00:06:51,826\n那請問部長你認為電價影響物價波動的狀況情況有嚴重到政府需要延長對這些原物料實施減稅措施嗎?你認為呢?跟委員報告這個禮拜我確實行會會開穩定物價小組的會議那在這個會議裡面會去討論各方面的國內外物資的供需還有價格的走勢\n\n19\n00:07:11,243 --> 00:07:17,688\n以及減稅的一些成本效益等等那就這個部分我也跟委員報告是從110年12月開始到今年3月總共我們減少了營業稅貨物稅以及關稅有853億那這個部分可以協助廠商降低成本那緩解物價的上漲\n\n20\n00:07:28,917 --> 00:07:28,937\n»:部長。\n\n21\n00:07:47,970 --> 00:08:15,277\n如果這個有的話那你認為哪幾種稅務對物價影響波動比較大我想我們現在減少的營業稅貨物稅以及關稅整個來說以3個月為一期的話減稅的利益可以達到96億那我想這個部分對廠商降低成本應該是會有所幫助希望如此啦那你降低的話不要說變成廠商受益啊是\n\n22\n00:08:15,937 --> 00:08:41,545\n你們要去督導不然的話這個中間喔對不對你給他減稅然後他就藉著電價的上漲然後認為說什麼都要漲減稅這部分有的廠商就把他整個等於是過水根本就沒有真正的去降所以說你認為這個會不會哪時候可以取消這個降稅的問題\n\n23\n00:08:44,147 --> 00:09:03,621\n這個問題當然要看整個行政院的穩定物價小組他們會去綜合的考量各個的情勢就比如我剛剛提到國內外物資的供需還有整個價格的走勢這都必須要去考量的部長撿稅措施失敗是在造成稅損那大宗物資如果真的是延長到6月底那請問部長對這樣撿稅措施的範圍應該考量電價\n\n24\n00:09:09,386 --> 00:09:23,708\n條帳衝擊所以說上一波牆還是持平還是可能在降稅範圍會縮小你認為呢我想這個部分都會在穩定物價小組裡面去整個去做綜合的評估\n\n25\n00:09:24,332 --> 00:09:35,456\n因為去年底到今年3月底的降稅措施才任務預估這個貨物稅這個減稅的利益達到77.37億那營業稅是14.82億總共加上關稅4.05億剛剛您講的96億那請問部長這一波的降稅措施如果實施到底有沒有預估出到底是多少減稅的這些利益呢\n\n26\n00:09:53,041 --> 00:10:16,573\n有沒有預估過?這個就是96億的減稅率那這就是我們這樣這個減稅以後對於廠商來說它的成本是可以稍微緩解那對物價的一個穩定應該有所幫助部長上個月中旬財政部公佈112年全國負稅收入的統計全年阿十增金額是3兆4562億全年超增3860億阿那達成率為百分之112.6\n\n27\n00:10:21,876 --> 00:10:41,936\n經由財政部觀察景氣和出口的狀況你說目前應該是屬於平穩而且溫和的復甦而且逐漸好轉那請問部長既然是景氣好轉你認為今年稅務的收入是不是應該比照去年來得好你認為呢跟委員報告雖然現在\n\n28\n00:10:44,699 --> 00:10:56,486\n一百一十三年到二月的稅收狀況是比去年有所成長但是因為現在還是兩個月要等到五月有大的所得稅進來以及九月有關營所稅的暫收暫繳稅款會進來後會比較明朗\n\n29\n00:11:01,028 --> 00:11:21,957\n會不會有產生其他的變數目前當然這個部分有可能什麼樣的變數我們現在也無法確定包含這個有關這個地緣政治的影響等等以及出口的一個情形我們都會密切的關注但是因為現在才兩個月所以很難評估到全年可以的稅收這樣喔是好謝謝期待我下次再問謝謝委員是謝謝委員謝謝林德福委員的討論\n\n","tsv":"start\tend\ttext\n2756\t6117\t謝謝主席是不是請莊部長有請莊部長委員長部長早部長我請教因為依財政資訊中心的統計裡面的資料去分析民國105年年度到110年一共6年薪資所得因納稅而佔總所得\n31069\t38774\t因納稅額的比例分別為57% 57%然後54%51%52%到及51%就是說這6年他所佔的比例是這樣呈現逐年下降的一個趨勢那我請問部長在財政部統計薪資所得佔比的歷史紀錄中105年度以前薪資所得\n59446\t76811\t在因納稅而占比的變化狀況是不是這個請部長也說明一下好不好有關105年以前薪資所得占總所得的占比的部分因為我們現在手上沒有數據是不是可以容我們會後提供給委員\n78049\t91699\t因為本席要了解到底是波浪性還是呈現由高往低來下滑那部長因為財政部表示說薪資所得占總所得比例高低以一國的經濟與產業結構及民眾\n95646\t121612\t偏好受雇或創業是否願意來承擔風險的特性有關係有相關那比例高低呈現出國內整個經濟特性以及這個所得結構的變化那我請問部長財政部從這些統計數字看出他的特性啊變化到底是什麼你認為呢\n123789\t144144\t也就是說一國的一個特性他可能一個有的是創業有的是喜歡受雇那受雇的話他就是以薪資所得為主那如果創業的話他可能就是營業收入等等那所以這個跟一個國的一個民族的一個特性或經濟的一個特性有關係但是可以看出來因為我們近年在所得稅制的一個優化裡面對於薪資所得可以扣除額的部分有隨著\n148638\t175345\t相關的一些調整然後降低這個比例所以這個部分是一直我們在努力的一個方向對薪資所得者在所得稅裡面的扣除額裡面我們會做一些調整那個對於這些產業興衰啦貧富差距啦所得分配極端化能不能提供更精準的判斷以及參考你的看法呢這個部分如果對於所得分配等等那個當然要整個所得稅制裡面去看比如說我們\n175845\t196988\t​​​​​​​​​​​​\n197648\t220459\t標扣列舉扣除而轉到特別扣除都是希望這個部分在所得稅制裏面鼓勵生育年齡的青年們可以多生孩子以及對於租金支出的一些青年朋友們可以合時的扣除他相關的一些相關租金支出我想這個部分在一個所得分配上都是有所幫助的\n221087\t250590\t那個對於這個統計數字下的變化你認為政府應該要扮演什麼樣的一個角色你的認為呢我想這個部分政府在扮演的角色裡面我們當然可以這裡面收入的部分我們來做調整之外另外對於支出面政府對於社會福利支出歷年其實都在調整比如說整整個稅出裡面社會福利支出大概佔了26%也就是希望把國家的資源對於一些需要協助的一些民眾我們多提供協助\n251223\t270853\t其實齁我認為有的比較不符合實際啊那個部長你像我就舉一個齁像有很多高齡化我們已經步入高齡化的社會那年紀大有的要請外傭來照顧那外傭你一年現在能夠扣所得扣多少20萬是不是\n273426\t275429\t身心障礙特別扣除額是218,000\n290389\t295373\t另外對於70歲以上的長者免稅額是事實上增加就是乘以1.5所以在113年那你12萬1.5也是18萬而已啊 對不對\n307128\t332097\t那實際上你知不知道你要是今天長照請一個外這個外勞來照顧的話一年最少要30萬以上沒有30萬根本就甚至於有的要請兩個人餒對不對這個要務實因為你並不入高齡化社會這是現實的問題嘛但是我其實有提過幾次的案但是齁都沒有過實際上只有扣那麼一點點\n333217\t341302\t對不對背水車薪啊是當然從稅收的部分做調整另外政府我想在長照支出部分其實也預注了相關的財源\n342714\t366723\t去協助一些需要長期照顧的年紀越大那個部長年紀越大發會的費用越多不但要他就要經常上醫院甚至於啊這個有的要請一位不夠要請兩位喔對不對兩位一年最少要花60萬以上甚至一到70萬那你說兩位70萬結果你讓他扣只有扣12萬\n369912\t388920\t那個落差多大?因為不入高齡化社會這是現實的問題啊對不對?那個部長這個應該還要再檢討啦後天禮拜五要召開物價穩定小組會議媒體報導說政府可能因為考量國際物價特性的波動再加上電價即將調整\n391602\t407884\t所以說打算計畫減增關鍵的這些原物料的稅戶這些措施也就是再度來展演減稅措施一劑或者是6個月底到6月底\n408445\t411826\t那請問部長你認為電價影響物價波動的狀況情況有嚴重到政府需要延長對這些原物料實施減稅措施嗎?你認為呢?跟委員報告這個禮拜我確實行會會開穩定物價小組的會議那在這個會議裡面會去討論各方面的國內外物資的供需還有價格的走勢\n431243\t437688\t以及減稅的一些成本效益等等那就這個部分我也跟委員報告是從110年12月開始到今年3月總共我們減少了營業稅貨物稅以及關稅有853億那這個部分可以協助廠商降低成本那緩解物價的上漲\n448917\t448937\t»:部長。\n467970\t495277\t如果這個有的話那你認為哪幾種稅務對物價影響波動比較大我想我們現在減少的營業稅貨物稅以及關稅整個來說以3個月為一期的話減稅的利益可以達到96億那我想這個部分對廠商降低成本應該是會有所幫助希望如此啦那你降低的話不要說變成廠商受益啊是\n495937\t521545\t你們要去督導不然的話這個中間喔對不對你給他減稅然後他就藉著電價的上漲然後認為說什麼都要漲減稅這部分有的廠商就把他整個等於是過水根本就沒有真正的去降所以說你認為這個會不會哪時候可以取消這個降稅的問題\n524147\t543621\t這個問題當然要看整個行政院的穩定物價小組他們會去綜合的考量各個的情勢就比如我剛剛提到國內外物資的供需還有整個價格的走勢這都必須要去考量的部長撿稅措施失敗是在造成稅損那大宗物資如果真的是延長到6月底那請問部長對這樣撿稅措施的範圍應該考量電價\n549386\t563708\t條帳衝擊所以說上一波牆還是持平還是可能在降稅範圍會縮小你認為呢我想這個部分都會在穩定物價小組裡面去整個去做綜合的評估\n564332\t575456\t因為去年底到今年3月底的降稅措施才任務預估這個貨物稅這個減稅的利益達到77.37億那營業稅是14.82億總共加上關稅4.05億剛剛您講的96億那請問部長這一波的降稅措施如果實施到底有沒有預估出到底是多少減稅的這些利益呢\n593041\t616573\t有沒有預估過?這個就是96億的減稅率那這就是我們這樣這個減稅以後對於廠商來說它的成本是可以稍微緩解那對物價的一個穩定應該有所幫助部長上個月中旬財政部公佈112年全國負稅收入的統計全年阿十增金額是3兆4562億全年超增3860億阿那達成率為百分之112.6\n621876\t641936\t經由財政部觀察景氣和出口的狀況你說目前應該是屬於平穩而且溫和的復甦而且逐漸好轉那請問部長既然是景氣好轉你認為今年稅務的收入是不是應該比照去年來得好你認為呢跟委員報告雖然現在\n644699\t656486\t一百一十三年到二月的稅收狀況是比去年有所成長但是因為現在還是兩個月要等到五月有大的所得稅進來以及九月有關營所稅的暫收暫繳稅款會進來後會比較明朗\n661028\t681957\t會不會有產生其他的變數目前當然這個部分有可能什麼樣的變數我們現在也無法確定包含這個有關這個地緣政治的影響等等以及出口的一個情形我們都會密切的關注但是因為現在才兩個月所以很難評估到全年可以的稅收這樣喔是好謝謝期待我下次再問謝謝委員是謝謝委員謝謝林德福委員的討論\n","txt":"謝謝主席是不是請莊部長有請莊部長委員長部長早部長我請教因為依財政資訊中心的統計裡面的資料去分析民國105年年度到110年一共6年薪資所得因納稅而佔總所得\n因納稅額的比例分別為57% 57%然後54%51%52%到及51%就是說這6年他所佔的比例是這樣呈現逐年下降的一個趨勢那我請問部長在財政部統計薪資所得佔比的歷史紀錄中105年度以前薪資所得\n在因納稅而占比的變化狀況是不是這個請部長也說明一下好不好有關105年以前薪資所得占總所得的占比的部分因為我們現在手上沒有數據是不是可以容我們會後提供給委員\n因為本席要了解到底是波浪性還是呈現由高往低來下滑那部長因為財政部表示說薪資所得占總所得比例高低以一國的經濟與產業結構及民眾\n偏好受雇或創業是否願意來承擔風險的特性有關係有相關那比例高低呈現出國內整個經濟特性以及這個所得結構的變化那我請問部長財政部從這些統計數字看出他的特性啊變化到底是什麼你認為呢\n也就是說一國的一個特性他可能一個有的是創業有的是喜歡受雇那受雇的話他就是以薪資所得為主那如果創業的話他可能就是營業收入等等那所以這個跟一個國的一個民族的一個特性或經濟的一個特性有關係但是可以看出來因為我們近年在所得稅制的一個優化裡面對於薪資所得可以扣除額的部分有隨著\n相關的一些調整然後降低這個比例所以這個部分是一直我們在努力的一個方向對薪資所得者在所得稅裡面的扣除額裡面我們會做一些調整那個對於這些產業興衰啦貧富差距啦所得分配極端化能不能提供更精準的判斷以及參考你的看法呢這個部分如果對於所得分配等等那個當然要整個所得稅制裡面去看比如說我們\n​​​​​​​​​​​​\n標扣列舉扣除而轉到特別扣除都是希望這個部分在所得稅制裏面鼓勵生育年齡的青年們可以多生孩子以及對於租金支出的一些青年朋友們可以合時的扣除他相關的一些相關租金支出我想這個部分在一個所得分配上都是有所幫助的\n那個對於這個統計數字下的變化你認為政府應該要扮演什麼樣的一個角色你的認為呢我想這個部分政府在扮演的角色裡面我們當然可以這裡面收入的部分我們來做調整之外另外對於支出面政府對於社會福利支出歷年其實都在調整比如說整整個稅出裡面社會福利支出大概佔了26%也就是希望把國家的資源對於一些需要協助的一些民眾我們多提供協助\n其實齁我認為有的比較不符合實際啊那個部長你像我就舉一個齁像有很多高齡化我們已經步入高齡化的社會那年紀大有的要請外傭來照顧那外傭你一年現在能夠扣所得扣多少20萬是不是\n身心障礙特別扣除額是218,000\n另外對於70歲以上的長者免稅額是事實上增加就是乘以1.5所以在113年那你12萬1.5也是18萬而已啊 對不對\n那實際上你知不知道你要是今天長照請一個外這個外勞來照顧的話一年最少要30萬以上沒有30萬根本就甚至於有的要請兩個人餒對不對這個要務實因為你並不入高齡化社會這是現實的問題嘛但是我其實有提過幾次的案但是齁都沒有過實際上只有扣那麼一點點\n對不對背水車薪啊是當然從稅收的部分做調整另外政府我想在長照支出部分其實也預注了相關的財源\n去協助一些需要長期照顧的年紀越大那個部長年紀越大發會的費用越多不但要他就要經常上醫院甚至於啊這個有的要請一位不夠要請兩位喔對不對兩位一年最少要花60萬以上甚至一到70萬那你說兩位70萬結果你讓他扣只有扣12萬\n那個落差多大?因為不入高齡化社會這是現實的問題啊對不對?那個部長這個應該還要再檢討啦後天禮拜五要召開物價穩定小組會議媒體報導說政府可能因為考量國際物價特性的波動再加上電價即將調整\n所以說打算計畫減增關鍵的這些原物料的稅戶這些措施也就是再度來展演減稅措施一劑或者是6個月底到6月底\n那請問部長你認為電價影響物價波動的狀況情況有嚴重到政府需要延長對這些原物料實施減稅措施嗎?你認為呢?跟委員報告這個禮拜我確實行會會開穩定物價小組的會議那在這個會議裡面會去討論各方面的國內外物資的供需還有價格的走勢\n以及減稅的一些成本效益等等那就這個部分我也跟委員報告是從110年12月開始到今年3月總共我們減少了營業稅貨物稅以及關稅有853億那這個部分可以協助廠商降低成本那緩解物價的上漲\n»:部長。\n如果這個有的話那你認為哪幾種稅務對物價影響波動比較大我想我們現在減少的營業稅貨物稅以及關稅整個來說以3個月為一期的話減稅的利益可以達到96億那我想這個部分對廠商降低成本應該是會有所幫助希望如此啦那你降低的話不要說變成廠商受益啊是\n你們要去督導不然的話這個中間喔對不對你給他減稅然後他就藉著電價的上漲然後認為說什麼都要漲減稅這部分有的廠商就把他整個等於是過水根本就沒有真正的去降所以說你認為這個會不會哪時候可以取消這個降稅的問題\n這個問題當然要看整個行政院的穩定物價小組他們會去綜合的考量各個的情勢就比如我剛剛提到國內外物資的供需還有整個價格的走勢這都必須要去考量的部長撿稅措施失敗是在造成稅損那大宗物資如果真的是延長到6月底那請問部長對這樣撿稅措施的範圍應該考量電價\n條帳衝擊所以說上一波牆還是持平還是可能在降稅範圍會縮小你認為呢我想這個部分都會在穩定物價小組裡面去整個去做綜合的評估\n因為去年底到今年3月底的降稅措施才任務預估這個貨物稅這個減稅的利益達到77.37億那營業稅是14.82億總共加上關稅4.05億剛剛您講的96億那請問部長這一波的降稅措施如果實施到底有沒有預估出到底是多少減稅的這些利益呢\n有沒有預估過?這個就是96億的減稅率那這就是我們這樣這個減稅以後對於廠商來說它的成本是可以稍微緩解那對物價的一個穩定應該有所幫助部長上個月中旬財政部公佈112年全國負稅收入的統計全年阿十增金額是3兆4562億全年超增3860億阿那達成率為百分之112.6\n經由財政部觀察景氣和出口的狀況你說目前應該是屬於平穩而且溫和的復甦而且逐漸好轉那請問部長既然是景氣好轉你認為今年稅務的收入是不是應該比照去年來得好你認為呢跟委員報告雖然現在\n一百一十三年到二月的稅收狀況是比去年有所成長但是因為現在還是兩個月要等到五月有大的所得稅進來以及九月有關營所稅的暫收暫繳稅款會進來後會比較明朗\n會不會有產生其他的變數目前當然這個部分有可能什麼樣的變數我們現在也無法確定包含這個有關這個地緣政治的影響等等以及出口的一個情形我們都會密切的關注但是因為現在才兩個月所以很難評估到全年可以的稅收這樣喔是好謝謝期待我下次再問謝謝委員是謝謝委員謝謝林德福委員的討論\n","vtt":"WEBVTT\n\n00:02.756 --> 00:06.117\n謝謝主席是不是請莊部長有請莊部長委員長部長早部長我請教因為依財政資訊中心的統計裡面的資料去分析民國105年年度到110年一共6年薪資所得因納稅而佔總所得\n\n00:31.069 --> 00:38.774\n因納稅額的比例分別為57%57%然後54%51%52%到及51%就是說這6年他所佔的比例是這樣呈現逐年下降的一個趨勢那我請問部長在財政部統計薪資所得佔比的歷史紀錄中105年度以前薪資所得\n\n00:59.446 --> 01:16.811\n在因納稅而占比的變化狀況是不是這個請部長也說明一下好不好有關105年以前薪資所得占總所得的占比的部分因為我們現在手上沒有數據是不是可以容我們會後提供給委員\n\n01:18.049 --> 01:31.699\n因為本席要了解到底是波浪性還是呈現由高往低來下滑那部長因為財政部表示說薪資所得占總所得比例高低以一國的經濟與產業結構及民眾\n\n01:35.646 --> 02:01.612\n偏好受雇或創業是否願意來承擔風險的特性有關係有相關那比例高低呈現出國內整個經濟特性以及這個所得結構的變化那我請問部長財政部從這些統計數字看出他的特性啊變化到底是什麼你認為呢\n\n02:03.789 --> 02:24.144\n也就是說一國的一個特性他可能一個有的是創業有的是喜歡受雇那受雇的話他就是以薪資所得為主那如果創業的話他可能就是營業收入等等那所以這個跟一個國的一個民族的一個特性或經濟的一個特性有關係但是可以看出來因為我們近年在所得稅制的一個優化裡面對於薪資所得可以扣除額的部分有隨著\n\n02:28.638 --> 02:55.345\n相關的一些調整然後降低這個比例所以這個部分是一直我們在努力的一個方向對薪資所得者在所得稅裡面的扣除額裡面我們會做一些調整那個對於這些產業興衰啦貧富差距啦所得分配極端化能不能提供更精準的判斷以及參考你的看法呢這個部分如果對於所得分配等等那個當然要整個所得稅制裡面去看比如說我們\n\n03:17.648 --> 03:40.459\n標扣列舉扣除而轉到特別扣除都是希望這個部分在所得稅制裏面鼓勵生育年齡的青年們可以多生孩子以及對於租金支出的一些青年朋友們可以合時的扣除他相關的一些相關租金支出我想這個部分在一個所得分配上都是有所幫助的\n\n03:41.087 --> 04:10.590\n那個對於這個統計數字下的變化你認為政府應該要扮演什麼樣的一個角色你的認為呢我想這個部分政府在扮演的角色裡面我們當然可以這裡面收入的部分我們來做調整之外另外對於支出面政府對於社會福利支出歷年其實都在調整比如說整整個稅出裡面社會福利支出大概佔了26%也就是希望把國家的資源對於一些需要協助的一些民眾我們多提供協助\n\n04:11.223 --> 04:30.853\n其實齁我認為有的比較不符合實際啊那個部長你像我就舉一個齁像有很多高齡化我們已經步入高齡化的社會那年紀大有的要請外傭來照顧那外傭你一年現在能夠扣所得扣多少20萬是不是\n\n04:33.426 --> 04:35.429\n身心障礙特別扣除額是218,000\n\n04:50.389 --> 04:55.373\n另外對於70歲以上的長者免稅額是事實上增加就是乘以1.5所以在113年那你12萬1.5也是18萬而已啊對不對\n\n05:07.128 --> 05:32.097\n那實際上你知不知道你要是今天長照請一個外這個外勞來照顧的話一年最少要30萬以上沒有30萬根本就甚至於有的要請兩個人餒對不對這個要務實因為你並不入高齡化社會這是現實的問題嘛但是我其實有提過幾次的案但是齁都沒有過實際上只有扣那麼一點點\n\n05:33.217 --> 05:41.302\n對不對背水車薪啊是當然從稅收的部分做調整另外政府我想在長照支出部分其實也預注了相關的財源\n\n05:42.714 --> 06:06.723\n去協助一些需要長期照顧的年紀越大那個部長年紀越大發會的費用越多不但要他就要經常上醫院甚至於啊這個有的要請一位不夠要請兩位喔對不對兩位一年最少要花60萬以上甚至一到70萬那你說兩位70萬結果你讓他扣只有扣12萬\n\n06:09.912 --> 06:28.920\n那個落差多大?因為不入高齡化社會這是現實的問題啊對不對?那個部長這個應該還要再檢討啦後天禮拜五要召開物價穩定小組會議媒體報導說政府可能因為考量國際物價特性的波動再加上電價即將調整\n\n06:31.602 --> 06:47.884\n所以說打算計畫減增關鍵的這些原物料的稅戶這些措施也就是再度來展演減稅措施一劑或者是6個月底到6月底\n\n06:48.445 --> 06:51.826\n那請問部長你認為電價影響物價波動的狀況情況有嚴重到政府需要延長對這些原物料實施減稅措施嗎?你認為呢?跟委員報告這個禮拜我確實行會會開穩定物價小組的會議那在這個會議裡面會去討論各方面的國內外物資的供需還有價格的走勢\n\n07:11.243 --> 07:17.688\n以及減稅的一些成本效益等等那就這個部分我也跟委員報告是從110年12月開始到今年3月總共我們減少了營業稅貨物稅以及關稅有853億那這個部分可以協助廠商降低成本那緩解物價的上漲\n\n07:28.917 --> 07:28.937\n»:部長。\n\n07:47.970 --> 08:15.277\n如果這個有的話那你認為哪幾種稅務對物價影響波動比較大我想我們現在減少的營業稅貨物稅以及關稅整個來說以3個月為一期的話減稅的利益可以達到96億那我想這個部分對廠商降低成本應該是會有所幫助希望如此啦那你降低的話不要說變成廠商受益啊是\n\n08:15.937 --> 08:41.545\n你們要去督導不然的話這個中間喔對不對你給他減稅然後他就藉著電價的上漲然後認為說什麼都要漲減稅這部分有的廠商就把他整個等於是過水根本就沒有真正的去降所以說你認為這個會不會哪時候可以取消這個降稅的問題\n\n08:44.147 --> 09:03.621\n這個問題當然要看整個行政院的穩定物價小組他們會去綜合的考量各個的情勢就比如我剛剛提到國內外物資的供需還有整個價格的走勢這都必須要去考量的部長撿稅措施失敗是在造成稅損那大宗物資如果真的是延長到6月底那請問部長對這樣撿稅措施的範圍應該考量電價\n\n09:09.386 --> 09:23.708\n條帳衝擊所以說上一波牆還是持平還是可能在降稅範圍會縮小你認為呢我想這個部分都會在穩定物價小組裡面去整個去做綜合的評估\n\n09:24.332 --> 09:35.456\n因為去年底到今年3月底的降稅措施才任務預估這個貨物稅這個減稅的利益達到77.37億那營業稅是14.82億總共加上關稅4.05億剛剛您講的96億那請問部長這一波的降稅措施如果實施到底有沒有預估出到底是多少減稅的這些利益呢\n\n09:53.041 --> 10:16.573\n有沒有預估過?這個就是96億的減稅率那這就是我們這樣這個減稅以後對於廠商來說它的成本是可以稍微緩解那對物價的一個穩定應該有所幫助部長上個月中旬財政部公佈112年全國負稅收入的統計全年阿十增金額是3兆4562億全年超增3860億阿那達成率為百分之112.6\n\n10:21.876 --> 10:41.936\n經由財政部觀察景氣和出口的狀況你說目前應該是屬於平穩而且溫和的復甦而且逐漸好轉那請問部長既然是景氣好轉你認為今年稅務的收入是不是應該比照去年來得好你認為呢跟委員報告雖然現在\n\n10:44.699 --> 10:56.486\n一百一十三年到二月的稅收狀況是比去年有所成長但是因為現在還是兩個月要等到五月有大的所得稅進來以及九月有關營所稅的暫收暫繳稅款會進來後會比較明朗\n\n11:01.028 --> 11:21.957\n會不會有產生其他的變數目前當然這個部分有可能什麼樣的變數我們現在也無法確定包含這個有關這個地緣政治的影響等等以及出口的一個情形我們都會密切的關注但是因為現在才兩個月所以很難評估到全年可以的稅收這樣喔是好謝謝期待我下次再問謝謝委員是謝謝委員謝謝林德福委員的討論\n\n","segments":[{"start":2.756,"end":6.117,"text":"謝謝主席是不是請莊部長有請莊部長委員長部長早部長我請教因為依財政資訊中心的統計裡面的資料去分析民國105年年度到110年一共6年薪資所得因納稅而佔總所得"},{"start":31.069,"end":38.774,"text":"因納稅額的比例分別為57% 57%然後54%51%52%到及51%就是說這6年他所佔的比例是這樣呈現逐年下降的一個趨勢那我請問部長在財政部統計薪資所得佔比的歷史紀錄中105年度以前薪資所得"},{"start":59.446,"end":76.811,"text":"在因納稅而占比的變化狀況是不是這個請部長也說明一下好不好有關105年以前薪資所得占總所得的占比的部分因為我們現在手上沒有數據是不是可以容我們會後提供給委員"},{"start":78.049,"end":91.699,"text":"因為本席要了解到底是波浪性還是呈現由高往低來下滑那部長因為財政部表示說薪資所得占總所得比例高低以一國的經濟與產業結構及民眾"},{"start":95.646,"end":121.612,"text":"偏好受雇或創業是否願意來承擔風險的特性有關係有相關那比例高低呈現出國內整個經濟特性以及這個所得結構的變化那我請問部長財政部從這些統計數字看出他的特性啊變化到底是什麼你認為呢"},{"start":123.789,"end":144.144,"text":"也就是說一國的一個特性他可能一個有的是創業有的是喜歡受雇那受雇的話他就是以薪資所得為主那如果創業的話他可能就是營業收入等等那所以這個跟一個國的一個民族的一個特性或經濟的一個特性有關係但是可以看出來因為我們近年在所得稅制的一個優化裡面對於薪資所得可以扣除額的部分有隨著"},{"start":148.638,"end":175.345,"text":"相關的一些調整然後降低這個比例所以這個部分是一直我們在努力的一個方向對薪資所得者在所得稅裡面的扣除額裡面我們會做一些調整那個對於這些產業興衰啦貧富差距啦所得分配極端化能不能提供更精準的判斷以及參考你的看法呢這個部分如果對於所得分配等等那個當然要整個所得稅制裡面去看比如說我們"},{"start":175.845,"end":196.988,"text":"​​​​​​​​​​​​"},{"start":197.648,"end":220.459,"text":"標扣列舉扣除而轉到特別扣除都是希望這個部分在所得稅制裏面鼓勵生育年齡的青年們可以多生孩子以及對於租金支出的一些青年朋友們可以合時的扣除他相關的一些相關租金支出我想這個部分在一個所得分配上都是有所幫助的"},{"start":221.087,"end":250.59,"text":"那個對於這個統計數字下的變化你認為政府應該要扮演什麼樣的一個角色你的認為呢我想這個部分政府在扮演的角色裡面我們當然可以這裡面收入的部分我們來做調整之外另外對於支出面政府對於社會福利支出歷年其實都在調整比如說整整個稅出裡面社會福利支出大概佔了26%也就是希望把國家的資源對於一些需要協助的一些民眾我們多提供協助"},{"start":251.223,"end":270.853,"text":"其實齁我認為有的比較不符合實際啊那個部長你像我就舉一個齁像有很多高齡化我們已經步入高齡化的社會那年紀大有的要請外傭來照顧那外傭你一年現在能夠扣所得扣多少20萬是不是"},{"start":273.426,"end":275.429,"text":"身心障礙特別扣除額是218,000"},{"start":290.389,"end":295.373,"text":"另外對於70歲以上的長者免稅額是事實上增加就是乘以1.5所以在113年那你12萬1.5也是18萬而已啊 對不對"},{"start":307.128,"end":332.097,"text":"那實際上你知不知道你要是今天長照請一個外這個外勞來照顧的話一年最少要30萬以上沒有30萬根本就甚至於有的要請兩個人餒對不對這個要務實因為你並不入高齡化社會這是現實的問題嘛但是我其實有提過幾次的案但是齁都沒有過實際上只有扣那麼一點點"},{"start":333.217,"end":341.302,"text":"對不對背水車薪啊是當然從稅收的部分做調整另外政府我想在長照支出部分其實也預注了相關的財源"},{"start":342.714,"end":366.723,"text":"去協助一些需要長期照顧的年紀越大那個部長年紀越大發會的費用越多不但要他就要經常上醫院甚至於啊這個有的要請一位不夠要請兩位喔對不對兩位一年最少要花60萬以上甚至一到70萬那你說兩位70萬結果你讓他扣只有扣12萬"},{"start":369.912,"end":388.92,"text":"那個落差多大?因為不入高齡化社會這是現實的問題啊對不對?那個部長這個應該還要再檢討啦後天禮拜五要召開物價穩定小組會議媒體報導說政府可能因為考量國際物價特性的波動再加上電價即將調整"},{"start":391.602,"end":407.884,"text":"所以說打算計畫減增關鍵的這些原物料的稅戶這些措施也就是再度來展演減稅措施一劑或者是6個月底到6月底"},{"start":408.445,"end":411.826,"text":"那請問部長你認為電價影響物價波動的狀況情況有嚴重到政府需要延長對這些原物料實施減稅措施嗎?你認為呢?跟委員報告這個禮拜我確實行會會開穩定物價小組的會議那在這個會議裡面會去討論各方面的國內外物資的供需還有價格的走勢"},{"start":431.243,"end":437.688,"text":"以及減稅的一些成本效益等等那就這個部分我也跟委員報告是從110年12月開始到今年3月總共我們減少了營業稅貨物稅以及關稅有853億那這個部分可以協助廠商降低成本那緩解物價的上漲"},{"start":448.917,"end":448.937,"text":" »:部長。"},{"start":467.97,"end":495.277,"text":"如果這個有的話那你認為哪幾種稅務對物價影響波動比較大我想我們現在減少的營業稅貨物稅以及關稅整個來說以3個月為一期的話減稅的利益可以達到96億那我想這個部分對廠商降低成本應該是會有所幫助希望如此啦那你降低的話不要說變成廠商受益啊是"},{"start":495.937,"end":521.545,"text":"你們要去督導不然的話這個中間喔對不對你給他減稅然後他就藉著電價的上漲然後認為說什麼都要漲減稅這部分有的廠商就把他整個等於是過水根本就沒有真正的去降所以說你認為這個會不會哪時候可以取消這個降稅的問題"},{"start":524.147,"end":543.621,"text":"這個問題當然要看整個行政院的穩定物價小組他們會去綜合的考量各個的情勢就比如我剛剛提到國內外物資的供需還有整個價格的走勢這都必須要去考量的部長撿稅措施失敗是在造成稅損那大宗物資如果真的是延長到6月底那請問部長對這樣撿稅措施的範圍應該考量電價"},{"start":549.386,"end":563.708,"text":"條帳衝擊所以說上一波牆還是持平還是可能在降稅範圍會縮小你認為呢我想這個部分都會在穩定物價小組裡面去整個去做綜合的評估"},{"start":564.332,"end":575.456,"text":"因為去年底到今年3月底的降稅措施才任務預估這個貨物稅這個減稅的利益達到77.37億那營業稅是14.82億總共加上關稅4.05億剛剛您講的96億那請問部長這一波的降稅措施如果實施到底有沒有預估出到底是多少減稅的這些利益呢"},{"start":593.041,"end":616.573,"text":"有沒有預估過?這個就是96億的減稅率那這就是我們這樣這個減稅以後對於廠商來說它的成本是可以稍微緩解那對物價的一個穩定應該有所幫助部長上個月中旬財政部公佈112年全國負稅收入的統計全年阿十增金額是3兆4562億全年超增3860億阿那達成率為百分之112.6"},{"start":621.876,"end":641.936,"text":"經由財政部觀察景氣和出口的狀況你說目前應該是屬於平穩而且溫和的復甦而且逐漸好轉那請問部長既然是景氣好轉你認為今年稅務的收入是不是應該比照去年來得好你認為呢跟委員報告雖然現在"},{"start":644.699,"end":656.486,"text":"一百一十三年到二月的稅收狀況是比去年有所成長但是因為現在還是兩個月要等到五月有大的所得稅進來以及九月有關營所稅的暫收暫繳稅款會進來後會比較明朗"},{"start":661.028,"end":681.957,"text":"會不會有產生其他的變數目前當然這個部分有可能什麼樣的變數我們現在也無法確定包含這個有關這個地緣政治的影響等等以及出口的一個情形我們都會密切的關注但是因為現在才兩個月所以很難評估到全年可以的稅收這樣喔是好謝謝期待我下次再問謝謝委員是謝謝委員謝謝林德福委員的討論"}]}}}}