{"id":150099,"url":"https://ivod.ly.gov.tw/Play/Clip/1M/150099","video_url":"https://ivod-lyvod.cdn.hinet.net/vod_1/_definst_/mp4:1MClips/b8deaa01a2e7f19245a1e48a8860d02eed861a3b97380652f8ba9b0039caa7a6a515b23fefa1fd695ea18f28b6918d91.mp4/playlist.m3u8","委員名稱":"伍麗華Saidhai Tahovecahe","委員發言時間":"10:13:35 - 10:24:36","影片長度":"00:11:01","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":661,"end_time":"2024-03-20T10:24:36+08:00","start_time":"2024-03-20T10:13:35+08:00","features":["ai-transcript","gazette"],"type":"Clip","gazette":{"lineno":508,"blocks":[["伍麗華Saidhai Tahovecahe委員：（10時13分）謝謝主席。有請部長。"],["主席：有請莊部長。"],["莊部長翠雲：委員好。"],["伍麗華Saidhai Tahovecahe委員：部長好。我們看到經濟部在3月1號有預告一個加薪減稅的草案，部長知道嗎？"],["莊部長翠雲：是中小企業發展條例的修正。"],["伍麗華Saidhai Tahovecahe委員：是。我們看到2022年的主計調查，它是這麼說的，公司的規模愈大，加薪調升的比例就會愈高。也就是說，我們應該要去想怎麼誘導中小企業來幫員工加薪。","我們看到過去的作法，在2016年的時候有修正中小企業發展條例希望透過租稅優惠來帶動加薪。其作法有幾個條件，我們來複習一下。第一個就是，失業率要連續六個月高於3.78%；另外它的補助就是月均五萬元以下的基層員工；再來就是抵減率，130%營所稅的扣減額。結果我們來看一下，這麼樣做之後，只有萬分之四的員工，也就是3,738名員工有平均加薪到1,338元。請教部長，這樣子的效果是好的還是不好的？"],["莊部長翠雲：第一個，委員整理得非常清楚，是不好的，所以這次的修正就是針對這個問題來解決。"],["伍麗華Saidhai Tahovecahe委員：您覺得問題出在哪裡？如果是您會做哪些對症下藥的策略？"],["莊部長翠雲：經過我們跟經濟部的討論，第一個就是有關這個門檻，指數要達到一定的情形，這個就要把它拿掉，因為這個部分在適用上一直沒有動用過；第二個部分，對於五萬元以下基層員工的加薪也做了調整，把它調高到六萬塊，能適用的員工就可以更多；第三個部分就是把加薪費用抵減率從130%增加到150%，這樣子的話，可扣減的稅額就可以比較多，我想這個部分很實務。另外，在時間上，也把它延長到10年……"],["伍麗華Saidhai Tahovecahe委員：是。"],["莊部長翠雲：我想這個部分最主要就是實施以後，我們發現問題了，希望能夠去解決，然後讓適用的中小企業可以更多，讓他們可以達到真正的加薪。"],["伍麗華Saidhai Tahovecahe委員：部長真的很棒，完全正確100分，跟我準備的資料一樣。不過我還是要來講一下，當然很多中小企業不需要繳營所稅，就不適用這個租稅優惠嘛！大部分採擴大書審制的話，因為相對簡單，但是也有它的缺點，沒有辦法計算到它的薪資，所以就沒有辦法去抵減這個租稅優惠。","我們來看一下，您剛剛講的都對，經濟部3月1號預告的加薪減稅，它就是對症下藥，它去做了您剛才所說的那些對策。但是我還是要問部長，這樣問題就可以解決了嗎？"],["莊部長翠雲：委員說得很是，也就是說一個事情修正以後是不是能夠解決全部的問題，您剛剛也提到，有很多中小企業可能都不到要繳稅的門檻，所以你給它減稅，它也沒有實質的獲益。"],["伍麗華Saidhai Tahovecahe委員：對。"],["莊部長翠雲：有關擴大書審的部分，當然這是財政部能做的，因為減免與他們相關的報稅……"],["伍麗華Saidhai Tahovecahe委員：對，所以我們今天才會來到這裡，對吧？"],["莊部長翠雲：是。"],["伍麗華Saidhai Tahovecahe委員：我就是要跟您說，您也很清楚為什麼我們要問財政部這個問題，因為這8年來，採取這個擴大書審制的有增無減，我的數據是77%，將近八成。如果按照他們營業額達1,000萬的小工廠，我們來試算一下，它的營業額1,000萬乘以純益率6%，乘以它的所得稅率20%，它的稅就是12萬。","現在它為了要來因應3月1號的加薪減稅方案，我們來看一下，假設它的員工有6人，它想幫這6個人每個月加薪1,000塊，再乘以提高的減除率150%，乘以所得稅率，可以節稅2.16萬。看起來好像是不錯，但是它會有幾個問題，第一個問題，在這樣的狀況之下，它原來擴大書審12萬的所得稅，為了要適用增加7.2萬元的加薪支出而改採查帳申報，所以它的記帳費會增加，然後再加上減除它可以減稅的2.16萬。","我就是想要問一下，您應該很清楚，這樣是划算還是不划算？"],["莊部長翠雲：委員剛剛所提的這個計算公式，很明顯，它會增加記帳費的支出。"],["伍麗華Saidhai Tahovecahe委員：是，不划算嘛！"],["莊部長翠雲：對。"],["伍麗華Saidhai Tahovecahe委員：所以你看，這種3,000萬元以下的中小企業，有將近八成是採擴大書審制，如果它為了要因應這個方案，還要去做查帳申報，它又擔心會被國稅局查帳，所以我們就可以想像，這個應該是它的困難、障礙、門檻。","另外還有一個問題，大概有三成，就是有87萬家是屬於獨資合夥的中小企業，這個部分您應該也很清楚，它本來就沒有營所稅，對於這樣的員工，是要怎麼引導加薪政策？因為這樣的員工數還不少，大約占了33%，所以這個其實都是障礙。","部長，我們總是要有一些方法，其實今天來也是想要問，財政部有沒有什麼方法？","以過去來講，2018年為了要因應一例一休，那個時候營所稅採擴大書審，它有一個純益率打九折，它也有它的步驟，如果擴大書審無法反映人事成本增加，如果它有依法為勞工投保勞健保，如果怎麼樣、怎麼樣，它可以適用純益率乘以90%，打九折。現在我就是說我們可不可以比照類似的作法？是拋磚引玉啦！您應該有更好的想法，如果它去填這樣的表格，只要勾稽勞健保，我們就可以去設計加薪多少，達標就打幾折，我想這個部分你們可以自己去試算，部長，不曉得您覺得怎麼樣？我只是要說，經濟部已經預告調整這個啟動的門檻，財政部應該要主動積極的協助處理後端減稅的問題，因為我們會覺得為德不卒啦！我們也不曉得到底是不適用還是不想用。","這個部分只是要提醒，因為稅的部分恐怕還是最重要的一個因素，過去的歷史經驗我們也看到，如果政府出一筆錢去做補助加薪，應該是失敗的，所以大家都會朝這個方向，財政部針對這個部分是不是可以有一個報告讓我們來參考？可以嗎？"],["莊部長翠雲：跟委員報告，經濟部那個法案預告以後，完成立法程序，其實在這個過程當中後面稅務需要配合的，我們都在進行當中……"],["伍麗華Saidhai Tahovecahe委員：好。"],["莊部長翠雲：至於您這邊提到要評估的這樣的報告，是不是讓我們以書面的方式來跟您回復……"],["伍麗華Saidhai Tahovecahe委員：是，書面喔！"],["莊部長翠雲：是不是時間可以容許我們有兩個月，好嗎？"],["伍麗華Saidhai Tahovecahe委員：好，兩個月就兩個月……"],["莊部長翠雲：是，謝謝委員。"],["伍麗華Saidhai Tahovecahe委員：總是要想方設法，好不好？"],["莊部長翠雲：是、是、是，我們來研議。"],["伍麗華Saidhai Tahovecahe委員：好。","我來關心另外一個問題，其實我們原住民最大的資產就是土地很多，雖然不值錢，我們也是正在想辦法讓它值錢。我們看到國外，像紐西蘭有一個最大的商城，本來是軍事基地，但是毛利人就把這塊地要回來，發展成一個大型的購物商區，店家要繳納租金給他們的部落，部落就設立信託，然後運用這些錢再去做其他事。反觀國內，這樣的東西幾乎沒有、很少，我們來看一下，頂多像有一個原住民地區參與再生能源設置示範的獎勵辦法，我們看到這個很好，雖然很好，但是好像很多也不適用。雖然這個政策已經啟動四年，但是我聽很多的鄉跟我說，不可能啦！做不到。它也有一些缺失，因為負擔很大，像它申請1,000萬，要自籌4,000萬，然後1,000萬還要繳回，還有開發地熱的費用，成本真的是很大，所以也無法吸引民間投資參與，這是一回事。","但是我說起碼已經開始有這種東西，我現在知道財政部有促參辦法，但是我們發現好像鄉公所不能夠作為主辦機關，所以我只是要簡單來講，按照目前的辦法，如果公所要做的話，有一個縣市政府委辦機關，它只能夠走委辦的路徑，但是委辦你就知道，有時候還要看跟縣市政府關係好不好，還有很多什麼權利義務關係目前也沒有明文規定。針對促參法第五條的「主辦機關」，本席要求納入鄉鎮市（原住民區）公所，包含六都的，好不好？我希望一個月內提供一個評估的書面報告，可以嗎？"],["莊部長翠雲：好的，我們來評估這個部分。"],["伍麗華Saidhai Tahovecahe委員：好。還有一個小小的東西，現在我知道我們想要去調整「營業稅特種稅額查定費用標準等級表」，只有一個小問題，因為很久沒調，所以要調，我只是覺得要考慮城鄉差距，這邊只有八級，可不可以改成十級？"],["莊部長翠雲：我們通盤在檢討當中。"],["伍麗華Saidhai Tahovecahe委員：好，謝謝部長，謝謝主席。"],["莊部長翠雲：謝謝委員。"],["主席：謝謝伍麗華委員的質詢。緊接著請顏寬恒委員質詢。"]],"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 Kacaw","羅明才"],"page_start":215,"meetingDate":["2024-03-20"],"gazette_id":"1131601","agenda_lcidc_ids":["1131601_00005"],"meet_name":"立法院第11屆第1會期財政委員會第4次全體委員會議紀錄","content":"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","agenda_id":"1131601_00004"}},"transcript":{"id":"150099","pyannote":{"name":"ronny","tool":"pyannote","data":{"url":"https://ivod.ly.gov.tw/Play/Clip/1M/150099","tool":"pyannote","id":"150099-pyannote"},"job_id":"FfDxSa4FwsF3Dp7b","queued_at":"2024-06-02 00:24:12","status":"done","log":[{"time":"2024-06-02 00:24:12","msg":"downloading https://ivod.ly.gov.tw/Play/Clip/1M/150099"},{"time":"2024-06-02 00:24:13","msg":"downloading 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\"score\": 0.994}, {\"word\": \"理\", \"start\": 102.439, \"end\": 102.54, \"score\": 0.966}, {\"word\": \"得\", \"start\": 102.54, \"end\": 102.66, \"score\": 0.833}, {\"word\": \"非\", \"start\": 102.66, \"end\": 102.74, \"score\": 0.794}, {\"word\": \"常\", \"start\": 102.74, \"end\": 102.92, \"score\": 0.888}, {\"word\": \"清\", \"start\": 102.92, \"end\": 103.22, \"score\": 0.917}, {\"word\": \"楚\", \"start\": 103.22, \"end\": 103.42, \"score\": 0.904}, {\"word\": \"是\", \"start\": 103.42, \"end\": 103.941, \"score\": 0.962}, {\"word\": \"不\", \"start\": 103.941, \"end\": 104.061, \"score\": 0.981}, {\"word\": \"好\", \"start\": 104.061, \"end\": 104.321, \"score\": 0.976}, {\"word\": \"的\", \"start\": 104.321, \"end\": 104.821, \"score\": 0.978}, {\"word\": \"所\", \"start\": 104.821, \"end\": 104.921, \"score\": 0.797}, {\"word\": \"以\", \"start\": 104.921, \"end\": 105.322, \"score\": 0.898}, {\"word\": \"這\"}, {\"word\": \"次\", \"start\": 105.322, \"end\": 105.502, \"score\": 0.981}, {\"word\": \"修\", \"start\": 105.502, \"end\": 105.762, \"score\": 0.99}, {\"word\": \"正\", \"start\": 105.762, \"end\": 105.942, \"score\": 0.889}, {\"word\": \"就\", \"start\": 105.942, \"end\": 106.022, \"score\": 0.997}, {\"word\": \"針\"}, {\"word\": \"對\"}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"問\"}, {\"word\": \"題\"}, {\"word\": \"來\"}, {\"word\": \"做\", \"start\": 106.022, \"end\": 106.042, \"score\": 0.0}, {\"word\": \"解\", \"start\": 106.042, \"end\": 106.062, \"score\": 0.0}, {\"word\": \"決\"}]}, {\"start\": 108.524, \"end\": 125.249, \"text\": \"那您覺得問題出在哪裡?如果是您的話您會做哪一些對症下藥的策略?第一個我們經過跟財政跟跟經濟部討論第一個就是您看的第一個就是有關這個門檻要達到一個一定的指數達到一定的情形之下這個就把它拿掉因為這個部分\", \"words\": [{\"word\": \"那\", \"start\": 108.524, \"end\": 108.784, \"score\": 0.861}, {\"word\": \"您\", \"start\": 108.784, \"end\": 109.264, \"score\": 0.826}, {\"word\": \"覺\"}, {\"word\": \"得\", \"start\": 109.264, \"end\": 109.764, \"score\": 0.862}, {\"word\": \"問\"}, {\"word\": \"題\"}, {\"word\": \"出\", \"start\": 109.764, \"end\": 109.904, \"score\": 0.989}, {\"word\": \"在\", \"start\": 109.904, \"end\": 110.064, \"score\": 0.993}, {\"word\": \"哪\", \"start\": 110.064, \"end\": 110.365, \"score\": 0.922}, {\"word\": \"裡\"}, {\"word\": \"?\"}, {\"word\": \"如\", \"start\": 110.365, \"end\": 110.505, \"score\": 0.891}, {\"word\": \"果\", \"start\": 110.505, \"end\": 110.645, \"score\": 0.844}, {\"word\": \"是\", \"start\": 110.645, \"end\": 110.825, \"score\": 0.883}, {\"word\": \"您\", \"start\": 110.825, \"end\": 111.025, \"score\": 0.874}, {\"word\": \"的\", \"start\": 111.025, \"end\": 111.725, \"score\": 0.908}, {\"word\": \"話\"}, {\"word\": \"您\", \"start\": 111.725, \"end\": 112.545, \"score\": 0.929}, {\"word\": \"會\"}, {\"word\": \"做\", \"start\": 112.545, \"end\": 112.725, \"score\": 0.949}, {\"word\": \"哪\", \"start\": 112.725, \"end\": 112.925, \"score\": 0.921}, {\"word\": \"一\", \"start\": 112.925, \"end\": 113.045, \"score\": 0.991}, {\"word\": \"些\", \"start\": 113.045, \"end\": 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{\"word\": \"個\"}, {\"word\": \"部\", \"start\": 125.089, \"end\": 125.229, \"score\": 0.994}, {\"word\": \"分\", \"start\": 125.229, \"end\": 125.249, \"score\": 0.462}]}, {\"start\": 125.649, \"end\": 143.415, \"text\": \"在試用上所以一直動用沒有動用過那第二個部分對5萬元以下基層員工的加薪也做了一個調整把它調高到6萬塊那可以試用的一個員工可以更多第三個部分就是加薪費用底減率的130%呢增加到150%這樣子的話可扣減的稅額就可以比較多我想這個部分很實務另外在時間上呢也把它延長到10年吧\", \"words\": [{\"word\": \"在\", \"start\": 125.649, \"end\": 125.989, \"score\": 0.781}, {\"word\": \"試\"}, {\"word\": \"用\", \"start\": 125.989, \"end\": 126.149, \"score\": 0.804}, {\"word\": \"上\", \"start\": 126.149, \"end\": 126.309, \"score\": 0.818}, {\"word\": \"所\", \"start\": 126.309, \"end\": 126.329, \"score\": 0.023}, {\"word\": \"以\", \"start\": 126.329, \"end\": 126.449, \"score\": 0.761}, {\"word\": \"一\", \"start\": 126.449, \"end\": 126.529, \"score\": 0.51}, {\"word\": \"直\", \"start\": 126.529, \"end\": 126.829, \"score\": 0.797}, {\"word\": \"動\"}, {\"word\": \"用\", \"start\": 126.829, \"end\": 127.01, \"score\": 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{\"word\": \"員\"}, {\"word\": \"謝\"}, {\"word\": \"謝\"}, {\"word\": \"伍\", \"start\": 652.113, \"end\": 652.273, \"score\": 0.875}, {\"word\": \"麗\"}, {\"word\": \"華\"}, {\"word\": \"委\", \"start\": 652.273, \"end\": 652.293, \"score\": 0.0}, {\"word\": \"員\"}, {\"word\": \"的\", \"start\": 652.293, \"end\": 652.313, \"score\": 0.0}, {\"word\": \"質\"}, {\"word\": \"詢\"}], \"language\": \"zh\"}","srt":"1\n00:00:05,426 --> 00:00:08,588\n謝謝主席有請部長有請莊部長委員好部長好我們看到經濟部他在3月1號有預告一個加薪減稅的草案那部長知道嗎\n\n2\n00:00:24,417 --> 00:00:39,946\n中小企業條例的一個修正是吼那我們看到2022年的主計調查他是這麼說啦公司的規模越大那加薪調升的比例就會越高那也就是說我們應該要去想\n\n3\n00:00:40,526 --> 00:01:03,802\n怎麼誘導中小企業來幫員工加薪那我們看到過去的一個做法在2016年的時候有修正一個中小企業發展條例那希望透過租稅優惠來帶動加薪那他的一個做法他有幾個條件那我們來複習一下第一個就是說他的失業率呢要連續6個月要高於3.78%\n\n4\n00:01:07,304 --> 00:01:27,869\n那另外呢他的一個補助就是月均五萬元以下的基層員工那再來就是抵減率130%的營業營所稅的一個扣減額那結果呢我們來看一下結果就是這麼樣做之後呢只有萬分之四\n\n5\n00:01:28,689 --> 00:01:46,062\n的員工也就是3738名員工他有平均加薪到1338元那請教部長這樣子的一個效果是好的還是不好的第一個當然委員整理得非常清楚是不好的所以這次修正就針對這個問題來做解決\n\n6\n00:01:48,524 --> 00:02:05,249\n那您覺得問題出在哪裡?如果是您的話您會做哪一些對症下藥的策略?第一個我們經過跟財政跟跟經濟部討論第一個就是您看的第一個就是有關這個門檻要達到一個一定的指數達到一定的情形之下這個就把它拿掉因為這個部分\n\n7\n00:02:05,649 --> 00:02:23,415\n在試用上所以一直動用沒有動用過那第二個部分對5萬元以下基層員工的加薪也做了一個調整把它調高到6萬塊那可以試用的一個員工可以更多第三個部分就是加薪費用底減率的130%呢增加到150%這樣子的話可扣減的稅額就可以比較多我想這個部分很實務另外在時間上呢也把它延長到10年吧\n\n8\n00:02:34,979 --> 00:02:52,416\n視野那是用時間上我想這個部分最主要就是實施以後我們發現問題希望能夠去解決然後讓適用的中小企業可以更多讓他們可以達到真正的加薪部長你真的很棒完全正確100分跟我準備的資料一樣不過我還是要來講一下當然\n\n9\n00:02:54,798 --> 00:03:16,386\n我們很多這些中小企業他不需要繳銀索稅他就不適用這個租稅優惠嗎那大部分的採擴大叔省製的話因為他相對簡單但是他有他的缺點沒有辦法計算到他的薪資嗎所以呢就沒有辦法去抵減這個租稅優惠所以我們來看一下您剛剛講的都對\n\n10\n00:03:18,247 --> 00:03:28,594\n經濟部3月1日預告的這個加薪減稅他就是對症下藥他去做了您剛才所說的那一些對策好但是我還是要問部長這樣問題就可以解決了嗎\n\n11\n00:03:33,093 --> 00:03:33,533\n我就是要跟您說啦\n\n12\n00:03:57,259 --> 00:04:02,184\n您也很清楚為什麼我們要到財政部這邊來問這個問題因為這8年來齁採取這個擴大書審制的齁有增無減吶我這邊的數據是77%將近八成\n\n13\n00:04:13,214 --> 00:04:23,746\n按照營業額1000萬的小工廠我們來試算一下他的營業額1000萬乘以他的存益率6%乘以他的所得稅率20%他的稅是12萬\n\n14\n00:04:27,450 --> 00:04:49,987\n現在他為了要來應應這個3月1號的加薪減稅方案的話我們來看一下假設他的員工有6人那他想幫這個6個人每個月加薪1000塊再乘以他提高的減除率150%乘以所得稅率他可以結稅2.16萬看起來好像是不錯但是呢他會有幾個問題第一個問題在這樣的一個狀況之下他原來的擴大書審12萬的所得稅\n\n15\n00:04:56,952 --> 00:05:17,754\n他呢為了要試用他增加了7.2萬元的加薪支出那他為了要試用他就去改採查賬申報所以他的記賬費會增加然後再加上減除他的一個減稅的2.16萬那我就是想要問一下您應該很清楚划算還是不划算\n\n16\n00:05:19,210 --> 00:05:37,083\n我們剛剛所提的一個這樣的計算公式很明顯它會增加計算費的一些支出是嗎?不划算嗎?對對對所以你看這種3000萬元以下的中小企業有將近八成它是採擴大書甚至如果它為了要因應這個方案\n\n17\n00:05:37,903 --> 00:06:00,503\n還要去做一個查賬申報那他又擔心會被國稅局查賬所以我們就可以想像這個應該是他的一個困難一個他的障礙門檻那另外還有一個問題就是有大概三成的就是有87萬家他是屬於獨資合夥的中小企業那這個部分你應該也很清楚\n\n18\n00:06:01,504 --> 00:06:25,220\n他本來就沒有銀索稅嘛吼那這樣的一個員工他要怎麼樣去引導他的一個加薪政策因為這樣的員工數還不少大約佔了33%所以呢我想這個部分其實都是一個障礙那我想部長我們總是要有一些方法嘛其實今天來也是想要問財政部有沒有什麼方法\n\n19\n00:06:25,620 --> 00:06:50,720\n以過去來講在那個2018年的時候為了要因應一律一修那那個時候銀索稅才擴大書審他有一個存益率打9折那他也有他的一個步驟如果擴大書審呢無法反映人事成本增加那如果他有依法為勞工投保勞健保那如果怎麼樣怎麼樣他可以適用存益率他可以乘以90%打9折\n\n20\n00:06:52,842 --> 00:07:19,045\n那現在我就是說好那我們可不可以比照類似的做法是拋磚引玉啦您應該有更好的想法如果說他要去填這樣的一個表格他只要勾基勞健保那我們就去可以設計加薪到達多少達標就打幾折達標多少就打幾折那我想這個部分你們可以自己去試算啦那不曉得部長您覺得怎麼樣我只是要說\n\n21\n00:07:20,387 --> 00:07:38,566\n經濟部已經預告這個調整啟動的門檻財政部應該要主動積極的協助處理這個後端減稅的問題因為我們會覺得說違德不足啦那我們也不曉得說到底是不是用還是說不想用那也許我想這個部分只是要提醒\n\n22\n00:07:39,227 --> 00:08:00,083\n因為這個稅的部分恐怕還是最重要的一個因素那過去的歷史經驗我們也看到如果政府出一筆錢去做補助加薪那個應該是失敗的所以大家都會朝這個方向所以希望說我們財政部針對這個部分是不是可以有一個報告讓我們來參考參考可以嗎\n\n23\n00:08:04,086 --> 00:08:23,145\n議員報告財政部那個經濟部那個法案預告以後完成立法程序那其實在這過程當中我們都會去後面的一個稅務的一個需要需要配合的我們都在進行當中至於您這邊提到要評估的這樣的一個報告是不是讓我們以書面的方式來回覆那是不是時間各位容許我們有兩個月\n\n24\n00:08:24,787 --> 00:08:24,947\n我們看到國外國外\n\n25\n00:08:43,272 --> 00:08:43,472\n新聞新聞新聞新聞新聞\n\n26\n00:09:07,048 --> 00:09:08,910\nnetesedbythe\n\n27\n00:09:23,081 --> 00:09:48,032\n我聽很多的香跟我說哎呀不可能啦做不到他有一些缺失因為負擔很大像他申請一千萬要自籌四千萬然後一千萬呢還要繳回那開發的地熱的費用呢成本真的是很大所以也無法吸引民間投資參與這是一回事但是我說起碼已經有開始這種東西那我現在知道財政部這邊有出餐辦法嘛\n\n28\n00:09:49,092 --> 00:10:15,884\n但是我們發現說好像鄉公所他不能夠作為一個主辦機關所以我這邊只是簡單要來講因為按照目前的辦法如果公所他要做的話他有一個縣市政府委辦機關他只能夠走委辦的路徑但是委辦你就知道啊有時候還要看跟縣市政府關係好不好啊還有很多什麼權利義務的關係目前呢也沒有明文規定所以我是想說部長\n\n29\n00:10:17,646 --> 00:10:31,261\n針對出產法第5條的主辦機關我是希望您要求納入鄉鎮市包含六都的原民區公所好不好那我希望一個月內提供一個評估的書面報告可以嗎\n\n30\n00:10:32,142 --> 00:10:52,313\n我們這個部分來做一個評估還有一個小小的東西現在我知道我們想要去調整這個營業稅特種稅額的查定費用標準等級表只有一個小問題因為很久沒調所以要調我只是覺得說要考慮城鄉差距這邊只有8級可不可以改成10級我們來通盤在檢討當中是好謝謝部長謝謝主席謝謝委員謝謝伍麗華委員的質詢\n\n","tsv":"start\tend\ttext\n5426\t8588\t謝謝主席有請部長有請莊部長委員好部長好我們看到經濟部他在3月1號有預告一個加薪減稅的草案那部長知道嗎\n24417\t39946\t中小企業條例的一個修正是吼那我們看到2022年的主計調查他是這麼說啦公司的規模越大那加薪調升的比例就會越高那也就是說我們應該要去想\n40526\t63802\t怎麼誘導中小企業來幫員工加薪那我們看到過去的一個做法在2016年的時候有修正一個中小企業發展條例那希望透過租稅優惠來帶動加薪那他的一個做法他有幾個條件那我們來複習一下第一個就是說他的失業率呢要連續6個月要高於3.78%\n67304\t87869\t那另外呢他的一個補助就是月均五萬元以下的基層員工那再來就是抵減率130%的營業營所稅的一個扣減額那結果呢我們來看一下結果就是這麼樣做之後呢只有萬分之四\n88689\t106062\t的員工也就是3738名員工他有平均加薪到1338元那請教部長這樣子的一個效果是好的還是不好的第一個當然委員整理得非常清楚是不好的所以這次修正就針對這個問題來做解決\n108524\t125249\t那您覺得問題出在哪裡?如果是您的話您會做哪一些對症下藥的策略?第一個我們經過跟財政跟跟經濟部討論第一個就是您看的第一個就是有關這個門檻要達到一個一定的指數達到一定的情形之下這個就把它拿掉因為這個部分\n125649\t143415\t在試用上所以一直動用沒有動用過那第二個部分對5萬元以下基層員工的加薪也做了一個調整把它調高到6萬塊那可以試用的一個員工可以更多第三個部分就是加薪費用底減率的130%呢增加到150%這樣子的話可扣減的稅額就可以比較多我想這個部分很實務另外在時間上呢也把它延長到10年吧\n154979\t172416\t視野那是用時間上我想這個部分最主要就是實施以後我們發現問題希望能夠去解決然後讓適用的中小企業可以更多讓他們可以達到真正的加薪部長你真的很棒完全正確100分跟我準備的資料一樣不過我還是要來講一下當然\n174798\t196386\t我們很多這些中小企業他不需要繳銀索稅他就不適用這個租稅優惠嗎那大部分的採擴大叔省製的話因為他相對簡單但是他有他的缺點沒有辦法計算到他的薪資嗎所以呢就沒有辦法去抵減這個租稅優惠所以我們來看一下您剛剛講的都對\n198247\t208594\t經濟部3月1日預告的這個加薪減稅他就是對症下藥他去做了您剛才所說的那一些對策好但是我還是要問部長這樣問題就可以解決了嗎\n213093\t213533\t我就是要跟您說啦\n237259\t242184\t您也很清楚為什麼我們要到財政部這邊來問這個問題因為這8年來齁採取這個擴大書審制的齁有增無減吶我這邊的數據是77%將近八成\n253214\t263746\t按照營業額1000萬的小工廠我們來試算一下他的營業額1000萬乘以他的存益率6%乘以他的所得稅率20%他的稅是12萬\n267450\t289987\t現在他為了要來應應這個3月1號的加薪減稅方案的話我們來看一下假設他的員工有6人那他想幫這個6個人每個月加薪1000塊再乘以他提高的減除率150%乘以所得稅率他可以結稅2.16萬看起來好像是不錯但是呢他會有幾個問題第一個問題在這樣的一個狀況之下他原來的擴大書審12萬的所得稅\n296952\t317754\t他呢為了要試用他增加了7.2萬元的加薪支出那他為了要試用他就去改採查賬申報所以他的記賬費會增加然後再加上減除他的一個減稅的2.16萬那我就是想要問一下您應該很清楚划算還是不划算\n319210\t337083\t我們剛剛所提的一個這樣的計算公式很明顯它會增加計算費的一些支出是嗎?不划算嗎?對對對所以你看這種3000萬元以下的中小企業有將近八成它是採擴大書甚至如果它為了要因應這個方案\n337903\t360503\t還要去做一個查賬申報那他又擔心會被國稅局查賬所以我們就可以想像這個應該是他的一個困難一個他的障礙門檻那另外還有一個問題就是有大概三成的就是有87萬家他是屬於獨資合夥的中小企業那這個部分你應該也很清楚\n361504\t385220\t他本來就沒有銀索稅嘛吼那這樣的一個員工他要怎麼樣去引導他的一個加薪政策因為這樣的員工數還不少大約佔了33%所以呢我想這個部分其實都是一個障礙那我想部長我們總是要有一些方法嘛其實今天來也是想要問財政部有沒有什麼方法\n385620\t410720\t以過去來講在那個2018年的時候為了要因應一律一修那那個時候銀索稅才擴大書審他有一個存益率打9折那他也有他的一個步驟如果擴大書審呢無法反映人事成本增加那如果他有依法為勞工投保勞健保那如果怎麼樣怎麼樣他可以適用存益率他可以乘以90%打9折\n412842\t439045\t那現在我就是說好那我們可不可以比照類似的做法是拋磚引玉啦您應該有更好的想法如果說他要去填這樣的一個表格他只要勾基勞健保那我們就去可以設計加薪到達多少達標就打幾折達標多少就打幾折那我想這個部分你們可以自己去試算啦那不曉得部長您覺得怎麼樣我只是要說\n440387\t458566\t經濟部已經預告這個調整啟動的門檻財政部應該要主動積極的協助處理這個後端減稅的問題因為我們會覺得說違德不足啦那我們也不曉得說到底是不是用還是說不想用那也許我想這個部分只是要提醒\n459227\t480083\t因為這個稅的部分恐怕還是最重要的一個因素那過去的歷史經驗我們也看到如果政府出一筆錢去做補助加薪那個應該是失敗的所以大家都會朝這個方向所以希望說我們財政部針對這個部分是不是可以有一個報告讓我們來參考參考可以嗎\n484086\t503145\t議員報告財政部那個經濟部那個法案預告以後完成立法程序那其實在這過程當中我們都會去後面的一個稅務的一個需要需要配合的我們都在進行當中至於您這邊提到要評估的這樣的一個報告是不是讓我們以書面的方式來回覆那是不是時間各位容許我們有兩個月\n504787\t504947\t我們看到國外國外\n523272\t523472\t新聞新聞新聞新聞新聞\n547048\t548910\tnetesed by the\n563081\t588032\t我聽很多的香跟我說哎呀不可能啦做不到他有一些缺失因為負擔很大像他申請一千萬要自籌四千萬然後一千萬呢還要繳回那開發的地熱的費用呢成本真的是很大所以也無法吸引民間投資參與這是一回事但是我說起碼已經有開始這種東西那我現在知道財政部這邊有出餐辦法嘛\n589092\t615884\t但是我們發現說好像鄉公所他不能夠作為一個主辦機關所以我這邊只是簡單要來講因為按照目前的辦法如果公所他要做的話他有一個縣市政府委辦機關他只能夠走委辦的路徑但是委辦你就知道啊有時候還要看跟縣市政府關係好不好啊還有很多什麼權利義務的關係目前呢也沒有明文規定所以我是想說部長\n617646\t631261\t針對出產法第5條的主辦機關我是希望您要求納入鄉鎮市包含六都的原民區公所好不好那我希望一個月內提供一個評估的書面報告可以嗎\n632142\t652313\t我們這個部分來做一個評估還有一個小小的東西現在我知道我們想要去調整這個營業稅特種稅額的查定費用標準等級表只有一個小問題因為很久沒調所以要調我只是覺得說要考慮城鄉差距這邊只有8級可不可以改成10級我們來通盤在檢討當中是好謝謝部長謝謝主席謝謝委員謝謝伍麗華委員的質詢\n","txt":"謝謝主席有請部長有請莊部長委員好部長好我們看到經濟部他在3月1號有預告一個加薪減稅的草案那部長知道嗎\n中小企業條例的一個修正是吼那我們看到2022年的主計調查他是這麼說啦公司的規模越大那加薪調升的比例就會越高那也就是說我們應該要去想\n怎麼誘導中小企業來幫員工加薪那我們看到過去的一個做法在2016年的時候有修正一個中小企業發展條例那希望透過租稅優惠來帶動加薪那他的一個做法他有幾個條件那我們來複習一下第一個就是說他的失業率呢要連續6個月要高於3.78%\n那另外呢他的一個補助就是月均五萬元以下的基層員工那再來就是抵減率130%的營業營所稅的一個扣減額那結果呢我們來看一下結果就是這麼樣做之後呢只有萬分之四\n的員工也就是3738名員工他有平均加薪到1338元那請教部長這樣子的一個效果是好的還是不好的第一個當然委員整理得非常清楚是不好的所以這次修正就針對這個問題來做解決\n那您覺得問題出在哪裡?如果是您的話您會做哪一些對症下藥的策略?第一個我們經過跟財政跟跟經濟部討論第一個就是您看的第一個就是有關這個門檻要達到一個一定的指數達到一定的情形之下這個就把它拿掉因為這個部分\n在試用上所以一直動用沒有動用過那第二個部分對5萬元以下基層員工的加薪也做了一個調整把它調高到6萬塊那可以試用的一個員工可以更多第三個部分就是加薪費用底減率的130%呢增加到150%這樣子的話可扣減的稅額就可以比較多我想這個部分很實務另外在時間上呢也把它延長到10年吧\n視野那是用時間上我想這個部分最主要就是實施以後我們發現問題希望能夠去解決然後讓適用的中小企業可以更多讓他們可以達到真正的加薪部長你真的很棒完全正確100分跟我準備的資料一樣不過我還是要來講一下當然\n我們很多這些中小企業他不需要繳銀索稅他就不適用這個租稅優惠嗎那大部分的採擴大叔省製的話因為他相對簡單但是他有他的缺點沒有辦法計算到他的薪資嗎所以呢就沒有辦法去抵減這個租稅優惠所以我們來看一下您剛剛講的都對\n經濟部3月1日預告的這個加薪減稅他就是對症下藥他去做了您剛才所說的那一些對策好但是我還是要問部長這樣問題就可以解決了嗎\n我就是要跟您說啦\n您也很清楚為什麼我們要到財政部這邊來問這個問題因為這8年來齁採取這個擴大書審制的齁有增無減吶我這邊的數據是77%將近八成\n按照營業額1000萬的小工廠我們來試算一下他的營業額1000萬乘以他的存益率6%乘以他的所得稅率20%他的稅是12萬\n現在他為了要來應應這個3月1號的加薪減稅方案的話我們來看一下假設他的員工有6人那他想幫這個6個人每個月加薪1000塊再乘以他提高的減除率150%乘以所得稅率他可以結稅2.16萬看起來好像是不錯但是呢他會有幾個問題第一個問題在這樣的一個狀況之下他原來的擴大書審12萬的所得稅\n他呢為了要試用他增加了7.2萬元的加薪支出那他為了要試用他就去改採查賬申報所以他的記賬費會增加然後再加上減除他的一個減稅的2.16萬那我就是想要問一下您應該很清楚划算還是不划算\n我們剛剛所提的一個這樣的計算公式很明顯它會增加計算費的一些支出是嗎?不划算嗎?對對對所以你看這種3000萬元以下的中小企業有將近八成它是採擴大書甚至如果它為了要因應這個方案\n還要去做一個查賬申報那他又擔心會被國稅局查賬所以我們就可以想像這個應該是他的一個困難一個他的障礙門檻那另外還有一個問題就是有大概三成的就是有87萬家他是屬於獨資合夥的中小企業那這個部分你應該也很清楚\n他本來就沒有銀索稅嘛吼那這樣的一個員工他要怎麼樣去引導他的一個加薪政策因為這樣的員工數還不少大約佔了33%所以呢我想這個部分其實都是一個障礙那我想部長我們總是要有一些方法嘛其實今天來也是想要問財政部有沒有什麼方法\n以過去來講在那個2018年的時候為了要因應一律一修那那個時候銀索稅才擴大書審他有一個存益率打9折那他也有他的一個步驟如果擴大書審呢無法反映人事成本增加那如果他有依法為勞工投保勞健保那如果怎麼樣怎麼樣他可以適用存益率他可以乘以90%打9折\n那現在我就是說好那我們可不可以比照類似的做法是拋磚引玉啦您應該有更好的想法如果說他要去填這樣的一個表格他只要勾基勞健保那我們就去可以設計加薪到達多少達標就打幾折達標多少就打幾折那我想這個部分你們可以自己去試算啦那不曉得部長您覺得怎麼樣我只是要說\n經濟部已經預告這個調整啟動的門檻財政部應該要主動積極的協助處理這個後端減稅的問題因為我們會覺得說違德不足啦那我們也不曉得說到底是不是用還是說不想用那也許我想這個部分只是要提醒\n因為這個稅的部分恐怕還是最重要的一個因素那過去的歷史經驗我們也看到如果政府出一筆錢去做補助加薪那個應該是失敗的所以大家都會朝這個方向所以希望說我們財政部針對這個部分是不是可以有一個報告讓我們來參考參考可以嗎\n議員報告財政部那個經濟部那個法案預告以後完成立法程序那其實在這過程當中我們都會去後面的一個稅務的一個需要需要配合的我們都在進行當中至於您這邊提到要評估的這樣的一個報告是不是讓我們以書面的方式來回覆那是不是時間各位容許我們有兩個月\n我們看到國外國外\n新聞新聞新聞新聞新聞\nnetesed by the\n我聽很多的香跟我說哎呀不可能啦做不到他有一些缺失因為負擔很大像他申請一千萬要自籌四千萬然後一千萬呢還要繳回那開發的地熱的費用呢成本真的是很大所以也無法吸引民間投資參與這是一回事但是我說起碼已經有開始這種東西那我現在知道財政部這邊有出餐辦法嘛\n但是我們發現說好像鄉公所他不能夠作為一個主辦機關所以我這邊只是簡單要來講因為按照目前的辦法如果公所他要做的話他有一個縣市政府委辦機關他只能夠走委辦的路徑但是委辦你就知道啊有時候還要看跟縣市政府關係好不好啊還有很多什麼權利義務的關係目前呢也沒有明文規定所以我是想說部長\n針對出產法第5條的主辦機關我是希望您要求納入鄉鎮市包含六都的原民區公所好不好那我希望一個月內提供一個評估的書面報告可以嗎\n我們這個部分來做一個評估還有一個小小的東西現在我知道我們想要去調整這個營業稅特種稅額的查定費用標準等級表只有一個小問題因為很久沒調所以要調我只是覺得說要考慮城鄉差距這邊只有8級可不可以改成10級我們來通盤在檢討當中是好謝謝部長謝謝主席謝謝委員謝謝伍麗華委員的質詢\n","vtt":"WEBVTT\n\n00:05.426 --> 00:08.588\n謝謝主席有請部長有請莊部長委員好部長好我們看到經濟部他在3月1號有預告一個加薪減稅的草案那部長知道嗎\n\n00:24.417 --> 00:39.946\n中小企業條例的一個修正是吼那我們看到2022年的主計調查他是這麼說啦公司的規模越大那加薪調升的比例就會越高那也就是說我們應該要去想\n\n00:40.526 --> 01:03.802\n怎麼誘導中小企業來幫員工加薪那我們看到過去的一個做法在2016年的時候有修正一個中小企業發展條例那希望透過租稅優惠來帶動加薪那他的一個做法他有幾個條件那我們來複習一下第一個就是說他的失業率呢要連續6個月要高於3.78%\n\n01:07.304 --> 01:27.869\n那另外呢他的一個補助就是月均五萬元以下的基層員工那再來就是抵減率130%的營業營所稅的一個扣減額那結果呢我們來看一下結果就是這麼樣做之後呢只有萬分之四\n\n01:28.689 --> 01:46.062\n的員工也就是3738名員工他有平均加薪到1338元那請教部長這樣子的一個效果是好的還是不好的第一個當然委員整理得非常清楚是不好的所以這次修正就針對這個問題來做解決\n\n01:48.524 --> 02:05.249\n那您覺得問題出在哪裡?如果是您的話您會做哪一些對症下藥的策略?第一個我們經過跟財政跟跟經濟部討論第一個就是您看的第一個就是有關這個門檻要達到一個一定的指數達到一定的情形之下這個就把它拿掉因為這個部分\n\n02:05.649 --> 02:23.415\n在試用上所以一直動用沒有動用過那第二個部分對5萬元以下基層員工的加薪也做了一個調整把它調高到6萬塊那可以試用的一個員工可以更多第三個部分就是加薪費用底減率的130%呢增加到150%這樣子的話可扣減的稅額就可以比較多我想這個部分很實務另外在時間上呢也把它延長到10年吧\n\n02:34.979 --> 02:52.416\n視野那是用時間上我想這個部分最主要就是實施以後我們發現問題希望能夠去解決然後讓適用的中小企業可以更多讓他們可以達到真正的加薪部長你真的很棒完全正確100分跟我準備的資料一樣不過我還是要來講一下當然\n\n02:54.798 --> 03:16.386\n我們很多這些中小企業他不需要繳銀索稅他就不適用這個租稅優惠嗎那大部分的採擴大叔省製的話因為他相對簡單但是他有他的缺點沒有辦法計算到他的薪資嗎所以呢就沒有辦法去抵減這個租稅優惠所以我們來看一下您剛剛講的都對\n\n03:18.247 --> 03:28.594\n經濟部3月1日預告的這個加薪減稅他就是對症下藥他去做了您剛才所說的那一些對策好但是我還是要問部長這樣問題就可以解決了嗎\n\n03:33.093 --> 03:33.533\n我就是要跟您說啦\n\n03:57.259 --> 04:02.184\n您也很清楚為什麼我們要到財政部這邊來問這個問題因為這8年來齁採取這個擴大書審制的齁有增無減吶我這邊的數據是77%將近八成\n\n04:13.214 --> 04:23.746\n按照營業額1000萬的小工廠我們來試算一下他的營業額1000萬乘以他的存益率6%乘以他的所得稅率20%他的稅是12萬\n\n04:27.450 --> 04:49.987\n現在他為了要來應應這個3月1號的加薪減稅方案的話我們來看一下假設他的員工有6人那他想幫這個6個人每個月加薪1000塊再乘以他提高的減除率150%乘以所得稅率他可以結稅2.16萬看起來好像是不錯但是呢他會有幾個問題第一個問題在這樣的一個狀況之下他原來的擴大書審12萬的所得稅\n\n04:56.952 --> 05:17.754\n他呢為了要試用他增加了7.2萬元的加薪支出那他為了要試用他就去改採查賬申報所以他的記賬費會增加然後再加上減除他的一個減稅的2.16萬那我就是想要問一下您應該很清楚划算還是不划算\n\n05:19.210 --> 05:37.083\n我們剛剛所提的一個這樣的計算公式很明顯它會增加計算費的一些支出是嗎?不划算嗎?對對對所以你看這種3000萬元以下的中小企業有將近八成它是採擴大書甚至如果它為了要因應這個方案\n\n05:37.903 --> 06:00.503\n還要去做一個查賬申報那他又擔心會被國稅局查賬所以我們就可以想像這個應該是他的一個困難一個他的障礙門檻那另外還有一個問題就是有大概三成的就是有87萬家他是屬於獨資合夥的中小企業那這個部分你應該也很清楚\n\n06:01.504 --> 06:25.220\n他本來就沒有銀索稅嘛吼那這樣的一個員工他要怎麼樣去引導他的一個加薪政策因為這樣的員工數還不少大約佔了33%所以呢我想這個部分其實都是一個障礙那我想部長我們總是要有一些方法嘛其實今天來也是想要問財政部有沒有什麼方法\n\n06:25.620 --> 06:50.720\n以過去來講在那個2018年的時候為了要因應一律一修那那個時候銀索稅才擴大書審他有一個存益率打9折那他也有他的一個步驟如果擴大書審呢無法反映人事成本增加那如果他有依法為勞工投保勞健保那如果怎麼樣怎麼樣他可以適用存益率他可以乘以90%打9折\n\n06:52.842 --> 07:19.045\n那現在我就是說好那我們可不可以比照類似的做法是拋磚引玉啦您應該有更好的想法如果說他要去填這樣的一個表格他只要勾基勞健保那我們就去可以設計加薪到達多少達標就打幾折達標多少就打幾折那我想這個部分你們可以自己去試算啦那不曉得部長您覺得怎麼樣我只是要說\n\n07:20.387 --> 07:38.566\n經濟部已經預告這個調整啟動的門檻財政部應該要主動積極的協助處理這個後端減稅的問題因為我們會覺得說違德不足啦那我們也不曉得說到底是不是用還是說不想用那也許我想這個部分只是要提醒\n\n07:39.227 --> 08:00.083\n因為這個稅的部分恐怕還是最重要的一個因素那過去的歷史經驗我們也看到如果政府出一筆錢去做補助加薪那個應該是失敗的所以大家都會朝這個方向所以希望說我們財政部針對這個部分是不是可以有一個報告讓我們來參考參考可以嗎\n\n08:04.086 --> 08:23.145\n議員報告財政部那個經濟部那個法案預告以後完成立法程序那其實在這過程當中我們都會去後面的一個稅務的一個需要需要配合的我們都在進行當中至於您這邊提到要評估的這樣的一個報告是不是讓我們以書面的方式來回覆那是不是時間各位容許我們有兩個月\n\n08:24.787 --> 08:24.947\n我們看到國外國外\n\n08:43.272 --> 08:43.472\n新聞新聞新聞新聞新聞\n\n09:07.048 --> 09:08.910\nnetesedbythe\n\n09:23.081 --> 09:48.032\n我聽很多的香跟我說哎呀不可能啦做不到他有一些缺失因為負擔很大像他申請一千萬要自籌四千萬然後一千萬呢還要繳回那開發的地熱的費用呢成本真的是很大所以也無法吸引民間投資參與這是一回事但是我說起碼已經有開始這種東西那我現在知道財政部這邊有出餐辦法嘛\n\n09:49.092 --> 10:15.884\n但是我們發現說好像鄉公所他不能夠作為一個主辦機關所以我這邊只是簡單要來講因為按照目前的辦法如果公所他要做的話他有一個縣市政府委辦機關他只能夠走委辦的路徑但是委辦你就知道啊有時候還要看跟縣市政府關係好不好啊還有很多什麼權利義務的關係目前呢也沒有明文規定所以我是想說部長\n\n10:17.646 --> 10:31.261\n針對出產法第5條的主辦機關我是希望您要求納入鄉鎮市包含六都的原民區公所好不好那我希望一個月內提供一個評估的書面報告可以嗎\n\n10:32.142 --> 10:52.313\n我們這個部分來做一個評估還有一個小小的東西現在我知道我們想要去調整這個營業稅特種稅額的查定費用標準等級表只有一個小問題因為很久沒調所以要調我只是覺得說要考慮城鄉差距這邊只有8級可不可以改成10級我們來通盤在檢討當中是好謝謝部長謝謝主席謝謝委員謝謝伍麗華委員的質詢\n\n","segments":[{"start":5.426,"end":8.588,"text":"謝謝主席有請部長有請莊部長委員好部長好我們看到經濟部他在3月1號有預告一個加薪減稅的草案那部長知道嗎"},{"start":24.417,"end":39.946,"text":"中小企業條例的一個修正是吼那我們看到2022年的主計調查他是這麼說啦公司的規模越大那加薪調升的比例就會越高那也就是說我們應該要去想"},{"start":40.526,"end":63.802,"text":"怎麼誘導中小企業來幫員工加薪那我們看到過去的一個做法在2016年的時候有修正一個中小企業發展條例那希望透過租稅優惠來帶動加薪那他的一個做法他有幾個條件那我們來複習一下第一個就是說他的失業率呢要連續6個月要高於3.78%"},{"start":67.304,"end":87.869,"text":"那另外呢他的一個補助就是月均五萬元以下的基層員工那再來就是抵減率130%的營業營所稅的一個扣減額那結果呢我們來看一下結果就是這麼樣做之後呢只有萬分之四"},{"start":88.689,"end":106.062,"text":"的員工也就是3738名員工他有平均加薪到1338元那請教部長這樣子的一個效果是好的還是不好的第一個當然委員整理得非常清楚是不好的所以這次修正就針對這個問題來做解決"},{"start":108.524,"end":125.249,"text":"那您覺得問題出在哪裡?如果是您的話您會做哪一些對症下藥的策略?第一個我們經過跟財政跟跟經濟部討論第一個就是您看的第一個就是有關這個門檻要達到一個一定的指數達到一定的情形之下這個就把它拿掉因為這個部分"},{"start":125.649,"end":143.415,"text":"在試用上所以一直動用沒有動用過那第二個部分對5萬元以下基層員工的加薪也做了一個調整把它調高到6萬塊那可以試用的一個員工可以更多第三個部分就是加薪費用底減率的130%呢增加到150%這樣子的話可扣減的稅額就可以比較多我想這個部分很實務另外在時間上呢也把它延長到10年吧"},{"start":154.979,"end":172.416,"text":"視野那是用時間上我想這個部分最主要就是實施以後我們發現問題希望能夠去解決然後讓適用的中小企業可以更多讓他們可以達到真正的加薪部長你真的很棒完全正確100分跟我準備的資料一樣不過我還是要來講一下當然"},{"start":174.798,"end":196.386,"text":"我們很多這些中小企業他不需要繳銀索稅他就不適用這個租稅優惠嗎那大部分的採擴大叔省製的話因為他相對簡單但是他有他的缺點沒有辦法計算到他的薪資嗎所以呢就沒有辦法去抵減這個租稅優惠所以我們來看一下您剛剛講的都對"},{"start":198.247,"end":208.594,"text":"經濟部3月1日預告的這個加薪減稅他就是對症下藥他去做了您剛才所說的那一些對策好但是我還是要問部長這樣問題就可以解決了嗎"},{"start":213.093,"end":213.533,"text":"我就是要跟您說啦"},{"start":237.259,"end":242.184,"text":"您也很清楚為什麼我們要到財政部這邊來問這個問題因為這8年來齁採取這個擴大書審制的齁有增無減吶我這邊的數據是77%將近八成"},{"start":253.214,"end":263.746,"text":"按照營業額1000萬的小工廠我們來試算一下他的營業額1000萬乘以他的存益率6%乘以他的所得稅率20%他的稅是12萬"},{"start":267.45,"end":289.987,"text":"現在他為了要來應應這個3月1號的加薪減稅方案的話我們來看一下假設他的員工有6人那他想幫這個6個人每個月加薪1000塊再乘以他提高的減除率150%乘以所得稅率他可以結稅2.16萬看起來好像是不錯但是呢他會有幾個問題第一個問題在這樣的一個狀況之下他原來的擴大書審12萬的所得稅"},{"start":296.952,"end":317.754,"text":"他呢為了要試用他增加了7.2萬元的加薪支出那他為了要試用他就去改採查賬申報所以他的記賬費會增加然後再加上減除他的一個減稅的2.16萬那我就是想要問一下您應該很清楚划算還是不划算"},{"start":319.21,"end":337.083,"text":"我們剛剛所提的一個這樣的計算公式很明顯它會增加計算費的一些支出是嗎?不划算嗎?對對對所以你看這種3000萬元以下的中小企業有將近八成它是採擴大書甚至如果它為了要因應這個方案"},{"start":337.903,"end":360.503,"text":"還要去做一個查賬申報那他又擔心會被國稅局查賬所以我們就可以想像這個應該是他的一個困難一個他的障礙門檻那另外還有一個問題就是有大概三成的就是有87萬家他是屬於獨資合夥的中小企業那這個部分你應該也很清楚"},{"start":361.504,"end":385.22,"text":"他本來就沒有銀索稅嘛吼那這樣的一個員工他要怎麼樣去引導他的一個加薪政策因為這樣的員工數還不少大約佔了33%所以呢我想這個部分其實都是一個障礙那我想部長我們總是要有一些方法嘛其實今天來也是想要問財政部有沒有什麼方法"},{"start":385.62,"end":410.72,"text":"以過去來講在那個2018年的時候為了要因應一律一修那那個時候銀索稅才擴大書審他有一個存益率打9折那他也有他的一個步驟如果擴大書審呢無法反映人事成本增加那如果他有依法為勞工投保勞健保那如果怎麼樣怎麼樣他可以適用存益率他可以乘以90%打9折"},{"start":412.842,"end":439.045,"text":"那現在我就是說好那我們可不可以比照類似的做法是拋磚引玉啦您應該有更好的想法如果說他要去填這樣的一個表格他只要勾基勞健保那我們就去可以設計加薪到達多少達標就打幾折達標多少就打幾折那我想這個部分你們可以自己去試算啦那不曉得部長您覺得怎麼樣我只是要說"},{"start":440.387,"end":458.566,"text":"經濟部已經預告這個調整啟動的門檻財政部應該要主動積極的協助處理這個後端減稅的問題因為我們會覺得說違德不足啦那我們也不曉得說到底是不是用還是說不想用那也許我想這個部分只是要提醒"},{"start":459.227,"end":480.083,"text":"因為這個稅的部分恐怕還是最重要的一個因素那過去的歷史經驗我們也看到如果政府出一筆錢去做補助加薪那個應該是失敗的所以大家都會朝這個方向所以希望說我們財政部針對這個部分是不是可以有一個報告讓我們來參考參考可以嗎"},{"start":484.086,"end":503.145,"text":"議員報告財政部那個經濟部那個法案預告以後完成立法程序那其實在這過程當中我們都會去後面的一個稅務的一個需要需要配合的我們都在進行當中至於您這邊提到要評估的這樣的一個報告是不是讓我們以書面的方式來回覆那是不是時間各位容許我們有兩個月"},{"start":504.787,"end":504.947,"text":"我們看到國外國外"},{"start":523.272,"end":523.472,"text":"新聞新聞新聞新聞新聞"},{"start":547.048,"end":548.91,"text":"netesed by the"},{"start":563.081,"end":588.032,"text":"我聽很多的香跟我說哎呀不可能啦做不到他有一些缺失因為負擔很大像他申請一千萬要自籌四千萬然後一千萬呢還要繳回那開發的地熱的費用呢成本真的是很大所以也無法吸引民間投資參與這是一回事但是我說起碼已經有開始這種東西那我現在知道財政部這邊有出餐辦法嘛"},{"start":589.092,"end":615.884,"text":"但是我們發現說好像鄉公所他不能夠作為一個主辦機關所以我這邊只是簡單要來講因為按照目前的辦法如果公所他要做的話他有一個縣市政府委辦機關他只能夠走委辦的路徑但是委辦你就知道啊有時候還要看跟縣市政府關係好不好啊還有很多什麼權利義務的關係目前呢也沒有明文規定所以我是想說部長"},{"start":617.646,"end":631.261,"text":"針對出產法第5條的主辦機關我是希望您要求納入鄉鎮市包含六都的原民區公所好不好那我希望一個月內提供一個評估的書面報告可以嗎"},{"start":632.142,"end":652.313,"text":"我們這個部分來做一個評估還有一個小小的東西現在我知道我們想要去調整這個營業稅特種稅額的查定費用標準等級表只有一個小問題因為很久沒調所以要調我只是覺得說要考慮城鄉差距這邊只有8級可不可以改成10級我們來通盤在檢討當中是好謝謝部長謝謝主席謝謝委員謝謝伍麗華委員的質詢"}]}}}}