{"id":150101,"url":"https://ivod.ly.gov.tw/Play/Clip/1M/150101","video_url":"https://ivod-lyvod.cdn.hinet.net/vod_1/_definst_/mp4:1MClips/b8deaa01a2e7f19244897e28a60b8983ed861a3b97380652f8ba9b0039caa7a6ec1a1595b71728d95ea18f28b6918d91.mp4/playlist.m3u8","委員名稱":"顏寬恒","委員發言時間":"10:24:45 - 10:34:46","影片長度":"00:10:01","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":601,"end_time":"2024-03-20T10:34:46+08:00","start_time":"2024-03-20T10:24:45+08:00","features":["ai-transcript","gazette"],"type":"Clip","gazette":{"lineno":557,"blocks":[["顏委員寬恒：（10時24分）主席、各位列席委員。主席，我請財政部莊部長。"],["主席：有請莊部長。"],["莊部長翠雲：委員好！"],["顏委員寬恒：部長早！部長，今天我看到我們預算解凍報告裡面有提到稅務人員獎勵金，獎勵金目前是以什麼法來規範發放呢？可不可以告訴我們一下？"],["莊部長翠雲：跟委員說明，稅務獎勵金編列的法令依據是全國軍公教員工待遇支給要點的第七點以及行政院核定的財政部核發稅務獎勵金作業要點，這個部分事實上也經過司法院釋字391號的解釋及520號的解釋，都是屬於措施性的法律，形式上是跟法律相當，所以它具有法源。"],["顏委員寬恒：對，真正的法源就是你們提到的這些立法院三讀的預算、措施性法律。"],["莊部長翠雲：沒錯，也是經過立法院審議通過的。"],["顏委員寬恒：對。當時監察院不是也有要求要對於這樣子的做出更全面的檢討？"],["莊部長翠雲：我想監察院這個部分的要求，也就是剛剛跟委員所報告的，稅務獎勵金還有其他機關發給的個別獎勵金都是經過大院審議通過，根據剛剛司法院的釋字，都是屬於相當法律性質的措施性法律，我們也跟監察院都有說明。"],["顏委員寬恒：好。你們在這個解凍案報告書裡面說是為了激勵公務人員的士氣，稅務獎勵金在每一次的預算會期當中都會被提出來、被凍結，再做這樣子的處理，那你們推動法制化的進度如何？"],["莊部長翠雲：這個部分我們持續會跟銓敘部還有人事總處來溝通，我們也希望能夠研擬相關的法律來做立法的進程，這也是我們一直在努力做的。我想稅務獎勵金可以激勵我們的同仁，他們很辛苦，這個是有必要的，也請委員及大院能夠給予支持。"],["顏委員寬恒：可不可以請教部長，這個獎勵金支領的數額會依照職等的差異不同嗎？"],["莊部長翠雲：我們是看他對於業務的貢獻度來發給。"],["顏委員寬恒：既然是要提升稅務人員的士氣，應該最辛苦的也是第一線人員。"],["莊部長翠雲：對，這個部分我們一定會照做，謝謝委員。"],["顏委員寬恒：對，應該是要鼓勵這些第一線人員，而不是讓自己……"],["莊部長翠雲：對，讓我們的同仁可以有一些士氣及鼓勵，做一些正面的鼓勵，謝謝。"],["顏委員寬恒：對、對、對，就是不應該讓長官自肥，應該是要讓這些稅務人員……"],["莊部長翠雲：是。"],["顏委員寬恒：辛苦的稅務人員，因為他們的工作和職務是很勞累啦！"],["莊部長翠雲：是，很沉重，對、對、對。"],["顏委員寬恒：對、對、對，其實這個獎勵金一直被人家詬病，認為好像是在分紅的概念……"],["莊部長翠雲：沒有。"],["顏委員寬恒：不是，這個是說外面詬病……"],["莊部長翠雲：是、是、是。"],["顏委員寬恒：大家會認為你查稅本來就是你的職責，稅務人員就是要查稅，但是查稅之後又有分紅獎金，就是有激勵獎金，會變成讓外界的觀感不好，認為是在分紅，所以我剛剛才提到法制化的部分是不是有在進行的過程當中？什麼時候會整個法制化完成？"],["莊部長翠雲：跟委員報告，如同剛剛說的，因為涉及到銓敘部還有人事總處的權責，財政部也一直都跟他們在溝通，希望能夠法制化，也謝謝委員對稅務同仁的鼓勵以及肯定、理解他們的辛勞。"],["顏委員寬恒：部長，既然這個工作非常的繁重，收入與他的工作不符，或者是認為太過勞累，所以要用這個獎勵金，這樣子是不是應該從薪俸本身去檢討，而不要用獎勵金的部分？"],["莊部長翠雲：薪俸涉及的層面就更大，因為人事總處對於公務員的薪給都有一定的標準，基本的本俸，再加上所謂的專業加給，這個數額都是一定的，這個部分我們會去爭取，但是人事總處可能會考慮到牽一髮動全身。另外也要跟委員說明，這個部分的稅務獎勵金並不是所謂查稅給予的獎勵，事實上是對於有關賦稅的稅制也好、稅政也好，有所貢獻的同仁給予激勵，當然對第一線的同仁，因為服務納稅者、說明等等，也要更加地鼓勵。"],["顏委員寬恒：好，除了查稅之外，其他還有哪些工作可以得到評定績優來獲得這些獎金呢？"],["莊部長翠雲：就如同剛剛講的，比如在賦稅署，主要就是有關法規的修訂，還有一些制度的建立。在地方的話，執行相關的計畫，然後推動很多便民措施，也都是我們會納入考慮給予獎金的評核重點。"],["顏委員寬恒：好，部長，接下來我再請問一下，因為我接收到很多學校的陳情，針對臺中市市立高中職有關國有地的問題，因為臺中市在縣市合併之後，有許多的土地仍然是國產署所有，目前遇到的狀況是學校的主管機關是臺中市政府教育局，但是土地跟使用房舍的部分是屬於國產署，後續校舍的維修、改建以及土地使用會很困難，導致學校在運作上困難重重，國產署能不能主動針對這些問題清查，通盤辦理移撥？或者是就學校無力管理的部分，由你們收回進行管理，可以嗎？"],["莊部長翠雲：跟委員報告，國產署管理的國有非公用土地，對於學校因為要做公務使用或公共使用的話，都可以依照國產法的規定來辦理撥用，而且在程序上都會儘量給予便捷，這個部分沒有問題，也就是撥用以後雖然是國有，權屬是國有，但是它的管理機關會成為實際的管理機關，它就可以依照它的權責去管理。至於委員提到的相關問題，我想是不是可以讓國產署就這個部分，看看實務上有沒有接受到學校反映相關問題，然後我們去協助處理？是不是可以讓國產署署長來說明這個部分？"],["顏委員寬恒：好。"],["曾署長國基：報告委員，臺中一中或二中從國立改成市立，第一個，使用國有土地的權利不會受損，也就是說臺中市所轄的這些高級中學使用的國有土地產權還是登記中華民國，管理機關也是一樣，還是維持是學校，所以它的權利不會受損。第二個，如果它要重新使用或利用國有土地的部分，剛剛部長有報告過，它可以來辦撥用，只不過以前它是送到教育部轉到財政部，它以後是要送到臺中市政府才會再轉到國產署，如果個別有個案上面的困擾，我可以請臺中分署就近給予協助。"],["顏委員寬恒：對，因為就我目前掌握到的，它不只是有管理的問題，也有占用的問題，有些甚至在學校建校之前就被占用了。第一個，它本身就沒有能力去管理那些那麼大的土地，再加上被占用，而且學校本身的人力也不足，預算也不足，然後還要去管理這些有可能也不是在學校內部，它的土地是在學校外部，所以這些我想……"],["曾署長國基：報告委員，我想學校對於之前的使用，如果符合「82721條款」，已經被占用的，可以來接洽我們國產署，變更為非公用，移回來，我們再依照規定對占用人的部分來處理，如果符合承租規範，我們會讓他來承租，那土地就會移到國產署來管，就不會由學校管理了。"],["顏委員寬恒：這個部分……"],["曾署長國基：個案部分可以請兩個學校跟中區分署聯繫，我們可以給予協助，因為學校對國有財產的管理可能比較陌生，我們會主動來協助。"],["顏委員寬恒：對，因為第一個，你要它去管理這麼多，其實是強人所難啦，剛剛署長提到的這個部分，你們還是要儘速地來辦理這些後續事項。"],["曾署長國基：好。"],["顏委員寬恒：如果非他們管理的，你們就把它移撥回來，好不好？"],["曾署長國基：是，好。"],["顏委員寬恒：好，謝謝。"],["莊部長翠雲：謝謝委員，這我們來主動協助。"],["主席：謝謝顏寬恒委員的質詢。","接著請李坤城委員質詢。"]],"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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{\"start\": 325.579, \"end\": 337.775, \"text\": \"我們的復稅的稅制也好稅政也好有所貢獻的同仁我們給予激勵那當然對第一線的同仁因為他服務納稅者的說明等等也要更加的鼓勵\", \"words\": [{\"word\": \"我\", \"start\": 325.579, \"end\": 325.94, \"score\": 0.665}, {\"word\": \"們\"}, {\"word\": \"的\", \"start\": 325.94, \"end\": 326.701, \"score\": 0.86}, {\"word\": \"復\"}, {\"word\": \"稅\"}, {\"word\": \"的\", \"start\": 326.701, \"end\": 327.282, \"score\": 0.842}, {\"word\": \"稅\"}, {\"word\": \"制\", \"start\": 327.282, \"end\": 327.502, \"score\": 0.745}, {\"word\": \"也\", \"start\": 327.502, \"end\": 327.762, \"score\": 0.84}, {\"word\": \"好\", \"start\": 327.762, \"end\": 328.343, \"score\": 0.809}, {\"word\": \"稅\"}, {\"word\": \"政\", \"start\": 328.343, \"end\": 328.563, \"score\": 0.657}, {\"word\": \"也\", \"start\": 328.563, \"end\": 328.784, \"score\": 0.84}, {\"word\": \"好\", \"start\": 328.784, \"end\": 329.024, \"score\": 0.764}, {\"word\": \"有\", \"start\": 329.024, \"end\": 329.204, \"score\": 0.954}, {\"word\": \"所\", \"start\": 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--> 00:00:45,185\n稅務人員的獎勵金的部分那目前是以什麼規範什麼法來規範來發放呢可不可以告訴我們一下\n\n3\n00:00:46,130 --> 00:01:10,009\n委員說明我們稅務獎勵金的編列的法律依據是全國軍公教員工待遇支給要點的第7點以及行政院核定的財政部核發稅務獎勵金作業要點這部分那這個部分事實上也經過司法院4至391號的解釋跟520號的解釋都是屬於措施性的法律形式上是跟法律相當所以它具有法律法源\n\n4\n00:01:11,726 --> 00:01:34,965\n對,正正的法源就是你們提到立法院的這些三讀的預算措施性法律也是沒錯,也是經過立法院審議通過的當時那個監察院不是也有要求說要對於這樣子的一個來做出更全面的檢討監察院啊\n\n5\n00:01:37,054 --> 00:01:46,673\n我想監察院這個部分的一個要求那我們想我們在這個目前來說也就是剛剛跟委員所報告的這個稅務獎勵金還有其他機關發給的個別獎勵金都是經過\n\n6\n00:01:49,931 --> 00:02:16,514\n這個大院審議通過那所以根據在剛剛司法院的釋制都是屬於相當的法律性質然後措施性的一個法律那我們也跟監察院一直也都有做一個說明是那你們在這個解凍案裡面報告書說是為了激勵公務人員的士氣那我想這個稅務獎勵金的部分在每一次預算的會期當中都會被提出來被凍結然後再\n\n7\n00:02:18,095 --> 00:02:39,550\n在做這樣子的一個處理那你們偷動法制化的進度如何我這個部分我們持續會跟那個權序部還有人事總處的部分來做溝通我們也希望能夠做這個能夠有研擬相關的法律來做立法的進程這是我們一直在努力做的事\n\n8\n00:02:40,470 --> 00:02:56,145\n我想這個部分稅務獎勵金可以激勵我們的同仁我想很辛苦我想這個是有必要的那也請委員跟大院能夠支持他可不可以請教部長這個獎勵金的部分他支領的數額會依照職等的差異不同嗎我們是看他對於這個業務的貢獻度來支給對來發給\n\n9\n00:03:05,779 --> 00:03:21,078\n那所以既然是要提升這個稅務人員的士氣是那應該最辛苦的也是第一線的第一線人員這個部分我們一定對會照做對那應該是說要鼓勵這些第一線人員而不是說讓自己\n\n10\n00:03:22,619 --> 00:03:45,527\n對,讓我們的同仁再可以有一些士氣跟鼓勵做一些正面的鼓勵、謝謝對,就是說不應該說讓長官自肥啦應該是要讓我們的這些稅務人員辛苦的稅務人員因為他們這個工作跟職務是很勞累啦是,很沉重,對對對對對對,所以說那我可不可以說\n\n11\n00:03:46,932 --> 00:04:09,615\n其實這個獎勵金的部分一直被人家詬病認為說就好像是在分紅的概念沒有不是這個是說這個外面詬病嘛大家會認為說你查稅本來就是你的職責所有人也就是要查稅但是因為你查稅之後又有分紅獎金就是有這個績效激勵獎金那所以會變成說讓外界的觀感不好\n\n12\n00:04:10,657 --> 00:04:21,871\n認為說是在分紅所以我才說剛剛才提到說法制化的部分是不是有在進行的過程當中現在階段或什麼時候會\n\n13\n00:04:23,226 --> 00:04:24,506\n整個法制化完成是額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額\n\n14\n00:04:45,506 --> 00:04:58,872\n我非常反中那收入與他的工作不符或者是說認為說太過勞累所以要用這個獎勵金那這樣子是不是應該從新鳳本身去做檢討新鳳那涉及的層面就更大因為人事總署對公務員的一個\n\n15\n00:05:03,934 --> 00:05:05,034\n新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞\n\n16\n00:05:25,579 --> 00:05:37,775\n我們的復稅的稅制也好稅政也好有所貢獻的同仁我們給予激勵那當然對第一線的同仁因為他服務納稅者的說明等等也要更加的鼓勵\n\n17\n00:05:39,231 --> 00:06:06,426\n那除了查稅之外還有其他的哪些工作可以得到這個評定機由來獲得這些獎金呢?就如同剛剛講的比如說在我們複稅署主要就是有關法規的修訂還有適度的一些建立那在我們的地方的話它執行相關的計畫然後推動很多的變名措施的部分也都是我們會納入考慮的一個給予獎金的平和的一個重點\n\n18\n00:06:08,479 --> 00:06:36,080\n好部長那我接下來我再請問一下因為我接受到很多的陳請學校的陳請那針對台中市的這個私立高中職那對於國有地的問題因為台中市在縣市合併之後有許多的土地仍然是國產署所有那目前遇到的狀況就是學校的主管機關是台中市教育局但是土地跟使用房子是屬於國產署\n\n19\n00:06:37,501 --> 00:06:58,835\n那後續的校舍維修改建以及土地使用會很困難學校在運作上困難重重國產署能不能主動來針對這些問題做一個清查同盤性的辦理移撥或者是這個學校無力管理的部分由你們來收回進行管理可以嗎\n\n20\n00:07:01,765 --> 00:07:15,764\n跟委員報告我們國產署管理的國有非公用土地對於學校因為要做公務用的或公共用的話都可以依照國產法規定來辦理撥用而且在程序上都盡量給予便捷\n\n21\n00:07:16,084 --> 00:07:19,767\n閱议委員．有關相關的問題,我想這個部分是不是可以讓我們國產署這個部分,看看它實務上有沒有接受到這個學校的相關反應的問題,然後我們去做協助處理,是不是可以讓國產署署長來說?\n\n22\n00:07:42,142 --> 00:07:59,653\n拜託委員我想那個台中一中或二中從國立改成勢力第一個他使用國有土地的權利不會受損也就是說他可以是台中市所狹的這些高級中協他使用的國有土地\n\n23\n00:08:01,173 --> 00:08:24,925\n產權還是登記中華民國管理機關只是也是一樣還是維持學校所以他的權利不會受損第二個如果他有需要重新使用或利用國有土地的部分剛剛部長有報告過他可以來辦多用只不過以前他是送到交易部轉到財政部這裡來他以後是要送到交台北台中市政府\n\n24\n00:08:25,345 --> 00:08:42,925\n才會再轉到國產署這邊來那如果他們個別有個案上面的困擾我可以請我們台中分署就近給移協助對因為就我目前掌握到了他不只是因為管理的問題還再加上也有戰用的問題有些甚至於在學校\n\n25\n00:08:43,826 --> 00:09:02,761\n在建校之前就被佔用了他第一個他本身就沒有能力去管理那些那麼大的這些土地再加上被佔用而且學校本身他的人也不足預算也不足然後還要去管理這些有可能也不是在學校內部他的土地是在學校外部所以這些我想\n\n26\n00:09:04,160 --> 00:09:26,173\n報告委員我想如果學校在他們之前使用如果符合8272已經被佔用的他可以來接洽我們國產署變更為非公用移回來那我們再依照規定跟對佔用人或的部分如果符合陳出我們會讓他來陳出土地就會移到國產署來管就不會有學校了\n\n27\n00:09:27,057 --> 00:09:39,573\n我想個案這個部分請兩個學校可以跟我們中區分屬這邊我們可以給他協助因為學校對這個國有財產的管理可能比較那麼陌生我想我們會主動來協助\n\n28\n00:09:41,380 --> 00:09:41,400\n閱议員．\n\n","tsv":"start\tend\ttext\n5684\t29964\t主席各位列席委員主席我請財政部莊部長有請莊部長委員好部長早部長今天的那個我看到我們那個預算解凍報告裡面那有提到就是這個\n35912\t45185\t稅務人員的獎勵金的部分那目前是以什麼規範什麼法來規範來發放呢可不可以告訴我們一下\n46130\t70009\t委員說明我們稅務獎勵金的編列的法律依據是全國軍公教員工待遇支給要點的第7點以及行政院核定的財政部核發稅務獎勵金作業要點這部分那這個部分事實上也經過司法院4至391號的解釋跟520號的解釋都是屬於措施性的法律形式上是跟法律相當所以它具有法律法源\n71726\t94965\t對,正正的法源就是你們提到立法院的這些三讀的預算措施性法律也是沒錯,也是經過立法院審議通過的當時那個監察院不是也有要求說要對於這樣子的一個來做出更全面的檢討監察院啊\n97054\t106673\t我想監察院這個部分的一個要求那我們想我們在這個目前來說也就是剛剛跟委員所報告的這個稅務獎勵金還有其他機關發給的個別獎勵金都是經過\n109931\t136514\t這個大院審議通過那所以根據在剛剛司法院的釋制都是屬於相當的法律性質然後措施性的一個法律那我們也跟監察院一直也都有做一個說明是那你們在這個解凍案裡面報告書說是為了激勵公務人員的士氣那我想這個稅務獎勵金的部分在每一次預算的會期當中都會被提出來被凍結然後再\n138095\t159550\t在做這樣子的一個處理那你們偷動法制化的進度如何我這個部分我們持續會跟那個權序部還有人事總處的部分來做溝通我們也希望能夠做這個能夠有研擬相關的法律來做立法的進程這是我們一直在努力做的事\n160470\t176145\t我想這個部分稅務獎勵金可以激勵我們的同仁我想很辛苦我想這個是有必要的那也請委員跟大院能夠支持他可不可以請教部長這個獎勵金的部分他支領的數額會依照職等的差異不同嗎我們是看他對於這個業務的貢獻度來支給對來發給\n185779\t201078\t那所以既然是要提升這個稅務人員的士氣是那應該最辛苦的也是第一線的第一線人員這個部分我們一定對會照做對那應該是說要鼓勵這些第一線人員而不是說讓自己\n202619\t225527\t對,讓我們的同仁再可以有一些士氣跟鼓勵做一些正面的鼓勵、謝謝對,就是說不應該說讓長官自肥啦應該是要讓我們的這些稅務人員辛苦的稅務人員因為他們這個工作跟職務是很勞累啦是,很沉重,對對對對對對,所以說那我可不可以說\n226932\t249615\t其實這個獎勵金的部分一直被人家詬病認為說就好像是在分紅的概念沒有不是這個是說這個外面詬病嘛大家會認為說你查稅本來就是你的職責所有人也就是要查稅但是因為你查稅之後又有分紅獎金就是有這個績效激勵獎金那所以會變成說讓外界的觀感不好\n250657\t261871\t認為說是在分紅所以我才說剛剛才提到說法制化的部分是不是有在進行的過程當中現在階段或什麼時候會\n263226\t264506\t整個法制化完成是額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額\n285506\t298872\t我非常反中那收入與他的工作不符或者是說認為說太過勞累所以要用這個獎勵金那這樣子是不是應該從新鳳本身去做檢討新鳳那涉及的層面就更大因為人事總署對公務員的一個\n303934\t305034\t新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞\n325579\t337775\t我們的復稅的稅制也好稅政也好有所貢獻的同仁我們給予激勵那當然對第一線的同仁因為他服務納稅者的說明等等也要更加的鼓勵\n339231\t366426\t那除了查稅之外還有其他的哪些工作可以得到這個評定機由來獲得這些獎金呢?就如同剛剛講的比如說在我們複稅署主要就是有關法規的修訂還有適度的一些建立那在我們的地方的話它執行相關的計畫然後推動很多的變名措施的部分也都是我們會納入考慮的一個給予獎金的平和的一個重點\n368479\t396080\t好部長那我接下來我再請問一下因為我接受到很多的陳請學校的陳請那針對台中市的這個私立高中職那對於國有地的問題因為台中市在縣市合併之後有許多的土地仍然是國產署所有那目前遇到的狀況就是學校的主管機關是台中市教育局但是土地跟使用房子是屬於國產署\n397501\t418835\t那後續的校舍維修改建以及土地使用會很困難學校在運作上困難重重國產署能不能主動來針對這些問題做一個清查同盤性的辦理移撥或者是這個學校無力管理的部分由你們來收回進行管理可以嗎\n421765\t435764\t跟委員報告我們國產署管理的國有非公用土地對於學校因為要做公務用的或公共用的話都可以依照國產法規定來辦理撥用而且在程序上都盡量給予便捷\n436084\t439767\t閱议委員．有關相關的問題,我想這個部分是不是可以讓我們國產署這個部分,看看它實務上有沒有接受到這個學校的相關反應的問題,然後我們去做協助處理,是不是可以讓國產署署長來說?\n462142\t479653\t拜託委員我想那個台中一中或二中從國立改成勢力第一個他使用國有土地的權利不會受損也就是說他可以是台中市所狹的這些高級中協他使用的國有土地\n481173\t504925\t產權還是登記中華民國管理機關只是也是一樣還是維持學校所以他的權利不會受損第二個如果他有需要重新使用或利用國有土地的部分剛剛部長有報告過他可以來辦多用只不過以前他是送到交易部轉到財政部這裡來他以後是要送到交台北台中市政府\n505345\t522925\t才會再轉到國產署這邊來那如果他們個別有個案上面的困擾我可以請我們台中分署就近給移協助對因為就我目前掌握到了他不只是因為管理的問題還再加上也有戰用的問題有些甚至於在學校\n523826\t542761\t在建校之前就被佔用了他第一個他本身就沒有能力去管理那些那麼大的這些土地再加上被佔用而且學校本身他的人也不足預算也不足然後還要去管理這些有可能也不是在學校內部他的土地是在學校外部所以這些我想\n544160\t566173\t報告委員我想如果學校在他們之前使用如果符合8272已經被佔用的他可以來接洽我們國產署變更為非公用移回來那我們再依照規定跟對佔用人或的部分如果符合陳出我們會讓他來陳出土地就會移到國產署來管就不會有學校了\n567057\t579573\t我想個案這個部分請兩個學校可以跟我們中區分屬這邊我們可以給他協助因為學校對這個國有財產的管理可能比較那麼陌生我想我們會主動來協助\n581380\t581400\t閱议員．\n","txt":"主席各位列席委員主席我請財政部莊部長有請莊部長委員好部長早部長今天的那個我看到我們那個預算解凍報告裡面那有提到就是這個\n稅務人員的獎勵金的部分那目前是以什麼規範什麼法來規範來發放呢可不可以告訴我們一下\n委員說明我們稅務獎勵金的編列的法律依據是全國軍公教員工待遇支給要點的第7點以及行政院核定的財政部核發稅務獎勵金作業要點這部分那這個部分事實上也經過司法院4至391號的解釋跟520號的解釋都是屬於措施性的法律形式上是跟法律相當所以它具有法律法源\n對,正正的法源就是你們提到立法院的這些三讀的預算措施性法律也是沒錯,也是經過立法院審議通過的當時那個監察院不是也有要求說要對於這樣子的一個來做出更全面的檢討監察院啊\n我想監察院這個部分的一個要求那我們想我們在這個目前來說也就是剛剛跟委員所報告的這個稅務獎勵金還有其他機關發給的個別獎勵金都是經過\n這個大院審議通過那所以根據在剛剛司法院的釋制都是屬於相當的法律性質然後措施性的一個法律那我們也跟監察院一直也都有做一個說明是那你們在這個解凍案裡面報告書說是為了激勵公務人員的士氣那我想這個稅務獎勵金的部分在每一次預算的會期當中都會被提出來被凍結然後再\n在做這樣子的一個處理那你們偷動法制化的進度如何我這個部分我們持續會跟那個權序部還有人事總處的部分來做溝通我們也希望能夠做這個能夠有研擬相關的法律來做立法的進程這是我們一直在努力做的事\n我想這個部分稅務獎勵金可以激勵我們的同仁我想很辛苦我想這個是有必要的那也請委員跟大院能夠支持他可不可以請教部長這個獎勵金的部分他支領的數額會依照職等的差異不同嗎我們是看他對於這個業務的貢獻度來支給對來發給\n那所以既然是要提升這個稅務人員的士氣是那應該最辛苦的也是第一線的第一線人員這個部分我們一定對會照做對那應該是說要鼓勵這些第一線人員而不是說讓自己\n對,讓我們的同仁再可以有一些士氣跟鼓勵做一些正面的鼓勵、謝謝對,就是說不應該說讓長官自肥啦應該是要讓我們的這些稅務人員辛苦的稅務人員因為他們這個工作跟職務是很勞累啦是,很沉重,對對對對對對,所以說那我可不可以說\n其實這個獎勵金的部分一直被人家詬病認為說就好像是在分紅的概念沒有不是這個是說這個外面詬病嘛大家會認為說你查稅本來就是你的職責所有人也就是要查稅但是因為你查稅之後又有分紅獎金就是有這個績效激勵獎金那所以會變成說讓外界的觀感不好\n認為說是在分紅所以我才說剛剛才提到說法制化的部分是不是有在進行的過程當中現在階段或什麼時候會\n整個法制化完成是額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額\n我非常反中那收入與他的工作不符或者是說認為說太過勞累所以要用這個獎勵金那這樣子是不是應該從新鳳本身去做檢討新鳳那涉及的層面就更大因為人事總署對公務員的一個\n新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞\n我們的復稅的稅制也好稅政也好有所貢獻的同仁我們給予激勵那當然對第一線的同仁因為他服務納稅者的說明等等也要更加的鼓勵\n那除了查稅之外還有其他的哪些工作可以得到這個評定機由來獲得這些獎金呢?就如同剛剛講的比如說在我們複稅署主要就是有關法規的修訂還有適度的一些建立那在我們的地方的話它執行相關的計畫然後推動很多的變名措施的部分也都是我們會納入考慮的一個給予獎金的平和的一個重點\n好部長那我接下來我再請問一下因為我接受到很多的陳請學校的陳請那針對台中市的這個私立高中職那對於國有地的問題因為台中市在縣市合併之後有許多的土地仍然是國產署所有那目前遇到的狀況就是學校的主管機關是台中市教育局但是土地跟使用房子是屬於國產署\n那後續的校舍維修改建以及土地使用會很困難學校在運作上困難重重國產署能不能主動來針對這些問題做一個清查同盤性的辦理移撥或者是這個學校無力管理的部分由你們來收回進行管理可以嗎\n跟委員報告我們國產署管理的國有非公用土地對於學校因為要做公務用的或公共用的話都可以依照國產法規定來辦理撥用而且在程序上都盡量給予便捷\n閱议委員．有關相關的問題,我想這個部分是不是可以讓我們國產署這個部分,看看它實務上有沒有接受到這個學校的相關反應的問題,然後我們去做協助處理,是不是可以讓國產署署長來說?\n拜託委員我想那個台中一中或二中從國立改成勢力第一個他使用國有土地的權利不會受損也就是說他可以是台中市所狹的這些高級中協他使用的國有土地\n產權還是登記中華民國管理機關只是也是一樣還是維持學校所以他的權利不會受損第二個如果他有需要重新使用或利用國有土地的部分剛剛部長有報告過他可以來辦多用只不過以前他是送到交易部轉到財政部這裡來他以後是要送到交台北台中市政府\n才會再轉到國產署這邊來那如果他們個別有個案上面的困擾我可以請我們台中分署就近給移協助對因為就我目前掌握到了他不只是因為管理的問題還再加上也有戰用的問題有些甚至於在學校\n在建校之前就被佔用了他第一個他本身就沒有能力去管理那些那麼大的這些土地再加上被佔用而且學校本身他的人也不足預算也不足然後還要去管理這些有可能也不是在學校內部他的土地是在學校外部所以這些我想\n報告委員我想如果學校在他們之前使用如果符合8272已經被佔用的他可以來接洽我們國產署變更為非公用移回來那我們再依照規定跟對佔用人或的部分如果符合陳出我們會讓他來陳出土地就會移到國產署來管就不會有學校了\n我想個案這個部分請兩個學校可以跟我們中區分屬這邊我們可以給他協助因為學校對這個國有財產的管理可能比較那麼陌生我想我們會主動來協助\n閱议員．\n","vtt":"WEBVTT\n\n00:05.684 --> 00:29.964\n主席各位列席委員主席我請財政部莊部長有請莊部長委員好部長早部長今天的那個我看到我們那個預算解凍報告裡面那有提到就是這個\n\n00:35.912 --> 00:45.185\n稅務人員的獎勵金的部分那目前是以什麼規範什麼法來規範來發放呢可不可以告訴我們一下\n\n00:46.130 --> 01:10.009\n委員說明我們稅務獎勵金的編列的法律依據是全國軍公教員工待遇支給要點的第7點以及行政院核定的財政部核發稅務獎勵金作業要點這部分那這個部分事實上也經過司法院4至391號的解釋跟520號的解釋都是屬於措施性的法律形式上是跟法律相當所以它具有法律法源\n\n01:11.726 --> 01:34.965\n對,正正的法源就是你們提到立法院的這些三讀的預算措施性法律也是沒錯,也是經過立法院審議通過的當時那個監察院不是也有要求說要對於這樣子的一個來做出更全面的檢討監察院啊\n\n01:37.054 --> 01:46.673\n我想監察院這個部分的一個要求那我們想我們在這個目前來說也就是剛剛跟委員所報告的這個稅務獎勵金還有其他機關發給的個別獎勵金都是經過\n\n01:49.931 --> 02:16.514\n這個大院審議通過那所以根據在剛剛司法院的釋制都是屬於相當的法律性質然後措施性的一個法律那我們也跟監察院一直也都有做一個說明是那你們在這個解凍案裡面報告書說是為了激勵公務人員的士氣那我想這個稅務獎勵金的部分在每一次預算的會期當中都會被提出來被凍結然後再\n\n02:18.095 --> 02:39.550\n在做這樣子的一個處理那你們偷動法制化的進度如何我這個部分我們持續會跟那個權序部還有人事總處的部分來做溝通我們也希望能夠做這個能夠有研擬相關的法律來做立法的進程這是我們一直在努力做的事\n\n02:40.470 --> 02:56.145\n我想這個部分稅務獎勵金可以激勵我們的同仁我想很辛苦我想這個是有必要的那也請委員跟大院能夠支持他可不可以請教部長這個獎勵金的部分他支領的數額會依照職等的差異不同嗎我們是看他對於這個業務的貢獻度來支給對來發給\n\n03:05.779 --> 03:21.078\n那所以既然是要提升這個稅務人員的士氣是那應該最辛苦的也是第一線的第一線人員這個部分我們一定對會照做對那應該是說要鼓勵這些第一線人員而不是說讓自己\n\n03:22.619 --> 03:45.527\n對,讓我們的同仁再可以有一些士氣跟鼓勵做一些正面的鼓勵、謝謝對,就是說不應該說讓長官自肥啦應該是要讓我們的這些稅務人員辛苦的稅務人員因為他們這個工作跟職務是很勞累啦是,很沉重,對對對對對對,所以說那我可不可以說\n\n03:46.932 --> 04:09.615\n其實這個獎勵金的部分一直被人家詬病認為說就好像是在分紅的概念沒有不是這個是說這個外面詬病嘛大家會認為說你查稅本來就是你的職責所有人也就是要查稅但是因為你查稅之後又有分紅獎金就是有這個績效激勵獎金那所以會變成說讓外界的觀感不好\n\n04:10.657 --> 04:21.871\n認為說是在分紅所以我才說剛剛才提到說法制化的部分是不是有在進行的過程當中現在階段或什麼時候會\n\n04:23.226 --> 04:24.506\n整個法制化完成是額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額\n\n04:45.506 --> 04:58.872\n我非常反中那收入與他的工作不符或者是說認為說太過勞累所以要用這個獎勵金那這樣子是不是應該從新鳳本身去做檢討新鳳那涉及的層面就更大因為人事總署對公務員的一個\n\n05:03.934 --> 05:05.034\n新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞\n\n05:25.579 --> 05:37.775\n我們的復稅的稅制也好稅政也好有所貢獻的同仁我們給予激勵那當然對第一線的同仁因為他服務納稅者的說明等等也要更加的鼓勵\n\n05:39.231 --> 06:06.426\n那除了查稅之外還有其他的哪些工作可以得到這個評定機由來獲得這些獎金呢?就如同剛剛講的比如說在我們複稅署主要就是有關法規的修訂還有適度的一些建立那在我們的地方的話它執行相關的計畫然後推動很多的變名措施的部分也都是我們會納入考慮的一個給予獎金的平和的一個重點\n\n06:08.479 --> 06:36.080\n好部長那我接下來我再請問一下因為我接受到很多的陳請學校的陳請那針對台中市的這個私立高中職那對於國有地的問題因為台中市在縣市合併之後有許多的土地仍然是國產署所有那目前遇到的狀況就是學校的主管機關是台中市教育局但是土地跟使用房子是屬於國產署\n\n06:37.501 --> 06:58.835\n那後續的校舍維修改建以及土地使用會很困難學校在運作上困難重重國產署能不能主動來針對這些問題做一個清查同盤性的辦理移撥或者是這個學校無力管理的部分由你們來收回進行管理可以嗎\n\n07:01.765 --> 07:15.764\n跟委員報告我們國產署管理的國有非公用土地對於學校因為要做公務用的或公共用的話都可以依照國產法規定來辦理撥用而且在程序上都盡量給予便捷\n\n07:16.084 --> 07:19.767\n閱议委員．有關相關的問題,我想這個部分是不是可以讓我們國產署這個部分,看看它實務上有沒有接受到這個學校的相關反應的問題,然後我們去做協助處理,是不是可以讓國產署署長來說?\n\n07:42.142 --> 07:59.653\n拜託委員我想那個台中一中或二中從國立改成勢力第一個他使用國有土地的權利不會受損也就是說他可以是台中市所狹的這些高級中協他使用的國有土地\n\n08:01.173 --> 08:24.925\n產權還是登記中華民國管理機關只是也是一樣還是維持學校所以他的權利不會受損第二個如果他有需要重新使用或利用國有土地的部分剛剛部長有報告過他可以來辦多用只不過以前他是送到交易部轉到財政部這裡來他以後是要送到交台北台中市政府\n\n08:25.345 --> 08:42.925\n才會再轉到國產署這邊來那如果他們個別有個案上面的困擾我可以請我們台中分署就近給移協助對因為就我目前掌握到了他不只是因為管理的問題還再加上也有戰用的問題有些甚至於在學校\n\n08:43.826 --> 09:02.761\n在建校之前就被佔用了他第一個他本身就沒有能力去管理那些那麼大的這些土地再加上被佔用而且學校本身他的人也不足預算也不足然後還要去管理這些有可能也不是在學校內部他的土地是在學校外部所以這些我想\n\n09:04.160 --> 09:26.173\n報告委員我想如果學校在他們之前使用如果符合8272已經被佔用的他可以來接洽我們國產署變更為非公用移回來那我們再依照規定跟對佔用人或的部分如果符合陳出我們會讓他來陳出土地就會移到國產署來管就不會有學校了\n\n09:27.057 --> 09:39.573\n我想個案這個部分請兩個學校可以跟我們中區分屬這邊我們可以給他協助因為學校對這個國有財產的管理可能比較那麼陌生我想我們會主動來協助\n\n09:41.380 --> 09:41.400\n閱议員．\n\n","segments":[{"start":5.684,"end":29.964,"text":"主席各位列席委員主席我請財政部莊部長有請莊部長委員好部長早部長今天的那個我看到我們那個預算解凍報告裡面那有提到就是這個"},{"start":35.912,"end":45.185,"text":"稅務人員的獎勵金的部分那目前是以什麼規範什麼法來規範來發放呢可不可以告訴我們一下"},{"start":46.13,"end":70.009,"text":"委員說明我們稅務獎勵金的編列的法律依據是全國軍公教員工待遇支給要點的第7點以及行政院核定的財政部核發稅務獎勵金作業要點這部分那這個部分事實上也經過司法院4至391號的解釋跟520號的解釋都是屬於措施性的法律形式上是跟法律相當所以它具有法律法源"},{"start":71.726,"end":94.965,"text":"對,正正的法源就是你們提到立法院的這些三讀的預算措施性法律也是沒錯,也是經過立法院審議通過的當時那個監察院不是也有要求說要對於這樣子的一個來做出更全面的檢討監察院啊"},{"start":97.054,"end":106.673,"text":"我想監察院這個部分的一個要求那我們想我們在這個目前來說也就是剛剛跟委員所報告的這個稅務獎勵金還有其他機關發給的個別獎勵金都是經過"},{"start":109.931,"end":136.514,"text":"這個大院審議通過那所以根據在剛剛司法院的釋制都是屬於相當的法律性質然後措施性的一個法律那我們也跟監察院一直也都有做一個說明是那你們在這個解凍案裡面報告書說是為了激勵公務人員的士氣那我想這個稅務獎勵金的部分在每一次預算的會期當中都會被提出來被凍結然後再"},{"start":138.095,"end":159.55,"text":"在做這樣子的一個處理那你們偷動法制化的進度如何我這個部分我們持續會跟那個權序部還有人事總處的部分來做溝通我們也希望能夠做這個能夠有研擬相關的法律來做立法的進程這是我們一直在努力做的事"},{"start":160.47,"end":176.145,"text":"我想這個部分稅務獎勵金可以激勵我們的同仁我想很辛苦我想這個是有必要的那也請委員跟大院能夠支持他可不可以請教部長這個獎勵金的部分他支領的數額會依照職等的差異不同嗎我們是看他對於這個業務的貢獻度來支給對來發給"},{"start":185.779,"end":201.078,"text":"那所以既然是要提升這個稅務人員的士氣是那應該最辛苦的也是第一線的第一線人員這個部分我們一定對會照做對那應該是說要鼓勵這些第一線人員而不是說讓自己"},{"start":202.619,"end":225.527,"text":"對,讓我們的同仁再可以有一些士氣跟鼓勵做一些正面的鼓勵、謝謝對,就是說不應該說讓長官自肥啦應該是要讓我們的這些稅務人員辛苦的稅務人員因為他們這個工作跟職務是很勞累啦是,很沉重,對對對對對對,所以說那我可不可以說"},{"start":226.932,"end":249.615,"text":"其實這個獎勵金的部分一直被人家詬病認為說就好像是在分紅的概念沒有不是這個是說這個外面詬病嘛大家會認為說你查稅本來就是你的職責所有人也就是要查稅但是因為你查稅之後又有分紅獎金就是有這個績效激勵獎金那所以會變成說讓外界的觀感不好"},{"start":250.657,"end":261.871,"text":"認為說是在分紅所以我才說剛剛才提到說法制化的部分是不是有在進行的過程當中現在階段或什麼時候會"},{"start":263.226,"end":264.506,"text":"整個法制化完成是額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額額"},{"start":285.506,"end":298.872,"text":"我非常反中那收入與他的工作不符或者是說認為說太過勞累所以要用這個獎勵金那這樣子是不是應該從新鳳本身去做檢討新鳳那涉及的層面就更大因為人事總署對公務員的一個"},{"start":303.934,"end":305.034,"text":"新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞新聞"},{"start":325.579,"end":337.775,"text":"我們的復稅的稅制也好稅政也好有所貢獻的同仁我們給予激勵那當然對第一線的同仁因為他服務納稅者的說明等等也要更加的鼓勵"},{"start":339.231,"end":366.426,"text":"那除了查稅之外還有其他的哪些工作可以得到這個評定機由來獲得這些獎金呢?就如同剛剛講的比如說在我們複稅署主要就是有關法規的修訂還有適度的一些建立那在我們的地方的話它執行相關的計畫然後推動很多的變名措施的部分也都是我們會納入考慮的一個給予獎金的平和的一個重點"},{"start":368.479,"end":396.08,"text":"好部長那我接下來我再請問一下因為我接受到很多的陳請學校的陳請那針對台中市的這個私立高中職那對於國有地的問題因為台中市在縣市合併之後有許多的土地仍然是國產署所有那目前遇到的狀況就是學校的主管機關是台中市教育局但是土地跟使用房子是屬於國產署"},{"start":397.501,"end":418.835,"text":"那後續的校舍維修改建以及土地使用會很困難學校在運作上困難重重國產署能不能主動來針對這些問題做一個清查同盤性的辦理移撥或者是這個學校無力管理的部分由你們來收回進行管理可以嗎"},{"start":421.765,"end":435.764,"text":"跟委員報告我們國產署管理的國有非公用土地對於學校因為要做公務用的或公共用的話都可以依照國產法規定來辦理撥用而且在程序上都盡量給予便捷"},{"start":436.084,"end":439.767,"text":"閱议委員．有關相關的問題,我想這個部分是不是可以讓我們國產署這個部分,看看它實務上有沒有接受到這個學校的相關反應的問題,然後我們去做協助處理,是不是可以讓國產署署長來說?"},{"start":462.142,"end":479.653,"text":"拜託委員我想那個台中一中或二中從國立改成勢力第一個他使用國有土地的權利不會受損也就是說他可以是台中市所狹的這些高級中協他使用的國有土地"},{"start":481.173,"end":504.925,"text":"產權還是登記中華民國管理機關只是也是一樣還是維持學校所以他的權利不會受損第二個如果他有需要重新使用或利用國有土地的部分剛剛部長有報告過他可以來辦多用只不過以前他是送到交易部轉到財政部這裡來他以後是要送到交台北台中市政府"},{"start":505.345,"end":522.925,"text":"才會再轉到國產署這邊來那如果他們個別有個案上面的困擾我可以請我們台中分署就近給移協助對因為就我目前掌握到了他不只是因為管理的問題還再加上也有戰用的問題有些甚至於在學校"},{"start":523.826,"end":542.761,"text":"在建校之前就被佔用了他第一個他本身就沒有能力去管理那些那麼大的這些土地再加上被佔用而且學校本身他的人也不足預算也不足然後還要去管理這些有可能也不是在學校內部他的土地是在學校外部所以這些我想"},{"start":544.16,"end":566.173,"text":"報告委員我想如果學校在他們之前使用如果符合8272已經被佔用的他可以來接洽我們國產署變更為非公用移回來那我們再依照規定跟對佔用人或的部分如果符合陳出我們會讓他來陳出土地就會移到國產署來管就不會有學校了"},{"start":567.057,"end":579.573,"text":"我想個案這個部分請兩個學校可以跟我們中區分屬這邊我們可以給他協助因為學校對這個國有財產的管理可能比較那麼陌生我想我們會主動來協助"},{"start":581.38,"end":581.4,"text":"閱议員．"}]}}}}