{"id":150160,"url":"https://ivod.ly.gov.tw/Play/Clip/1M/150160","video_url":"https://ivod-lyvod.cdn.hinet.net/vod_1/_definst_/mp4:1MClips/b8deaa01a2e7f192ce7bf67ed64e0274ed861a3b97380652f8ba9b0039caa7a6c59471bd01b9acfd5ea18f28b6918d91.mp4/playlist.m3u8","委員名稱":"謝衣鳯","委員發言時間":"12:07:33 - 12:15:29","影片長度":"00:07:56","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":476,"end_time":"2024-03-20T12:15:29+08:00","start_time":"2024-03-20T12:07:33+08:00","features":["ai-transcript","gazette"],"type":"Clip","gazette":{"lineno":1094,"blocks":[["謝委員衣鳯：（12時07分）謝謝主席。我想請部長。"],["主席：有請莊部長。"],["莊部長翠雲：委員好。"],["謝委員衣鳯：不好意思，我的時間不夠。我相信大家對於超徵的稅，不管是證所稅或是出口的相關稅制。統計處的蔡處長有來嗎？"],["莊部長翠雲：有。"],["謝委員衣鳯：今年出口稅預估的數值是多少？也順便跟大家報告一下。","還有從過去以來，我們的薪資所得好像同樣都是用所得稅課徵，不論是任何的職業別。但是目前對於所謂的核心醫院或重大的醫療院所、醫學中心等等，我們發現有一些科別招不到醫生的原因，在於在醫院任職的稅率跟在診所任職的稅率是不同的。在診所，因為他們以合夥人的方式課稅，對於所得的認定以及費用的認定是一致性的；在醫學中心任職的醫生反而沒有這類相關的減免，或者是對於費用的認定方面不一致，也造成了醫學中心訓練好一些主要的醫生以後，他們就流到了診所，造成醫學中心的醫生不足。在我們彰化，這次家扶三姐弟的事件裡就發現兒科醫生不足，這種情況也發生在臺北臺大醫院，甚至在外科、急診等等的科別都有相關的情況。","你認為對於這樣子相關的業別，當然我們知道就理論而言，對有能力者課以較低的稅負，會使有能力者對於社會的付出、貢獻及產值比較大，但是主要國家、歐美國家都沒有人採取與理論相同的方式嘛，雖然部長不是稅務出身，但是你也應該了解。有沒有可能針對這些主要醫學中心及核心醫院相關缺乏的醫生科別，我不是說所有醫生，而是相關的科別，在稅負上能不能不要與地區診所差異太大？在這樣的情況下，給予他們相對高的誘因，留任於主要醫學中心。我相信每個人都可能會有這些醫療需求，總有一天我們會用到嘛！我們也希望這些重要醫學中心的相關科別不會因為醫療人員的缺乏，導致病人的就醫權受損，所以有沒有可能部裡也可以提出部版的？當然委員這邊可以提出委員的版本，而部裡有沒有辦法研議相關的暫行條例？我不知道這個誘因是否能夠達成，因為我們的課稅有兩種，先課稅之後再去補貼，也就是tax transfer，但是我們有沒有可能在稅前就做出這樣的差別部分？那就是兩種方式。部長，我們是不是可以做這樣的考慮，降低這樣的效率？"],["莊部長翠雲：剛剛委員提到出口的問題，我們1、2月的出口總值達到868億美元，比去年同期增加9.7%，所以是正成長。全年的出口會比去年的出口成長6.1%，所以是一個很正向的方向。剛剛委員提到有關稅負的部分，尤其是醫事人員稅負的部分，委員講得非常清楚，賦稅署對這個部分也有所了解，是不是我們做一個研議，再向委員報告？"],["謝委員衣鳯：現在是否能請賦稅署先回答？"],["莊部長翠雲：好。"],["宋署長秀玲：報告委員，我們講醫事人員好了，假設他是受僱的，那麼他所領的薪資，無論是大醫院或診所，只要是受僱關係都是薪資所得，薪資所得的課徵方式當然就有他自己的……"],["謝委員衣鳯：我說的是誘因，是不是？"],["宋署長秀玲：如果你講的是自己出來開業，那就變成是執行業務者，譬如他自己開了診所，自己就是負責人，這種執行業務者本身要自負盈虧，簡單講，僱用醫師或護士都是他自己付的，這種自負盈虧就是執行業務所得，不可以扣除成本費用，所以兩者不太一樣，它是不同的關係。"],["謝委員衣鳯：但是我們必須要考量，剛才我說的是誘因嘛！我們就是在稅前給予他誘因、給予租稅上的誘因，讓他願意留在那個位置上，不要離開嘛！在這些急重症的地方，他們本來就很容易面臨醫療糾紛以及相關的工作壓力等等，遠比一般的診所大，在這個情況下，我們是不是有辦法做相關政策以及所得稅上的租稅優惠，這樣也是提供一種誘因。當然我們其實也了解，人民是有選擇職業的自由，即便我們提供這樣的誘因，他也不一定會留在這樣的職業上，在這樣的情況下，我認為是不是應該提出暫行條例？我們可以看這個情況是否會因此而有改善，但也不用讓這個免稅條例實施過長，導致無法看出這個情況，甚至會影響未來租稅的公平，好不好？"],["莊部長翠雲：我們會針對這個幾個面向加以考量。"],["謝委員衣鳯：好，謝謝。"],["莊部長翠雲：謝謝委員。"],["主席：謝謝謝衣鳯委員的質詢。","請蘇清泉委員、蘇清泉委員、蘇清泉委員不在。","請何欣純委員、何欣純委員、何欣純委員不在。","接著請鄭天財委員質詢。"]],"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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00:01:24,941\n那我們發現到就是有一些科別照不到醫生的原因在於在醫院任職的時候稅率跟在診所任職的稅率是不同的那在診所因為他們以合夥人的方式來科稅\n\n5\n00:01:25,902 --> 00:01:52,992\n可以就是對於就是說所得的認定以及費用認定是一致性的那對於在醫學中心任職的醫生反而沒有這樣子相關的就是檢免或者是對於費用的認定方面那也造成了醫學中心訓練好一些主要的\n\n6\n00:01:53,712 --> 00:02:17,492\n一生以後他們就流到了就是整所去那照成了醫學中心的病醫生不足那在我們彰化的這一次的就是家福的兩位三位三姐弟的事件裡面就發現了兒科醫生不足那這也發生在臺北臺大那甚至在外科\n\n7\n00:02:18,412 --> 00:02:30,200\n舉正等等的科別都有相關的情況你認為對於這樣子相關的就是業別我們知道\n\n8\n00:02:31,508 --> 00:02:52,957\n當然我們知道說在理論上來說當然如果我們從理論上來看對於有能力者給予科與較低的說服會使得有能力者對於社會的付出跟貢獻跟產值比較大但是主要國家\n\n9\n00:02:53,757 --> 00:03:05,822\n歐美國家都沒有人採取跟理論相同的這個方式吧我雖然說那個部長不是稅務出身的那但是你也應該了解\n\n10\n00:03:06,857 --> 00:03:33,839\n然後但是有沒有可能是我們對於這些主要醫學中心跟核心醫院相關缺乏的醫生科別我不是說所有醫生就是相關的科別能不能給予就是稅賦上面的就是說不要跟地區診所差異太大這樣子的情況下\n\n11\n00:03:35,641 --> 00:03:49,536\n給予他們相對高的誘因然後來留任於主要的醫學中心我相信我們每一個人都可能會用到這些醫療的需求最後一天我們會用到\n\n12\n00:03:50,197 --> 00:04:13,963\n那我們也希望在於這些重要的醫學中心跟相關的科別不會因為醫療人員的缺乏導致於病人的受益權受到相關的這個受損所以有沒有可能我們不理我們我們不也可以\n\n13\n00:04:39,971 --> 00:04:57,492\n但是我們有沒有可能在稅前我們就做這樣子的一個差別的就是部分那這是兩種方式我覺得部長我們是不是可以做這樣子的考慮然後降低這樣子的效率\n\n14\n00:04:59,096 --> 00:05:24,776\n委員說明剛剛您提一個問題是出口的問題我們12月的出口總值達到868億美元那比去年的同期是增加9.7%所以是正成長那全年的出口會比去年的出口成長6.1%所以是一個很正向的一個方向那您剛剛提到有關稅賦的部分尤其是在醫事人員的稅賦的部分我想委員剛剛想得非常的一些清楚\n\n15\n00:05:25,396 --> 00:05:51,167\n那這個部分的話復稅署這邊也有所瞭解那是不是我們再做一個研議跟委員做報告好嗎我們好可是我現在想請復稅署先回答好不好報告委員因為現在如果說我們講醫事人員好了假設是因為他受雇那受雇的部分他領的就是薪資不管你是大醫院或在診所只要是受雇關係都是薪資所得那薪資所得的課徵方式當然就有\n\n16\n00:05:51,727 --> 00:06:08,944\n那我說的是幼齡嘛那如果您講的那種是他自己出來開變成執行業務者就是他自己開了一個診所他自己就是負責人那這種叫執行業務者他本身要自負盈虧簡單講雇用的醫師或是他所謂的護士都是他自己負的\n\n17\n00:06:09,484 --> 00:06:14,686\n但是我們必須要考量到我剛才說是誘因嘛我們有一種叫做就是我們稅錢就差我們就是稅錢對於他給予誘因給予租稅上面的誘因讓他願意留在那個位置上嘛不要離開嘛\n\n18\n00:06:37,233 --> 00:07:03,075\n或者是因為他們本來在這些急重症的地方他們本來就面對的相關的醫療的糾紛以及相關的就是工作壓力等等就比一般的診所大那在這個情況下我們是不是有辦法做相關政策以及我們租稅上面的就是所得稅上面的優惠那這也是提供一種誘因\n\n19\n00:07:03,996 --> 00:07:28,521\n那當然我們其實也了解讓人就是說職業人民對於職業的選擇是有自由性的即便我們提供這樣子的誘因他也不一定會留在這樣的職業上面那在這樣子的情況下我認為是不是應該提出戰刑條例我們可以看這個情況是怎麼樣子的就是說到底\n\n20\n00:07:29,481 --> 00:07:30,722\n謝衣鳯委員的質詢接下來我們請蘇卿卿委員蘇卿委員蘇卿委員\n\n","tsv":"start\tend\ttext\n4095\t6696\t謝謝主席我想要請部長有請庄部長部長好不好意思我時間不夠我相信大家對於就是超徵的這個稅就是說不管是我們在鎮守稅或者是在就是出口的相關稅我們統計我們統計處的\n31598\t44063\t蔡處長有來嗎今年的預估的數值是多少然後也順便跟大家報告一下然後還有目前呢\n45889\t66427\t從過去以來我們的薪資所得好像都是就是同樣都是用所得稅的科證嘛不論是任何的職業別嘛但是目前對於所謂的核心醫院或者是重大的醫療院所就是醫學中心等等\n67228\t84941\t那我們發現到就是有一些科別照不到醫生的原因在於在醫院任職的時候稅率跟在診所任職的稅率是不同的那在診所因為他們以合夥人的方式來科稅\n85902\t112992\t可以就是對於就是說所得的認定以及費用認定是一致性的那對於在醫學中心任職的醫生反而沒有這樣子相關的就是檢免或者是對於費用的認定方面那也造成了醫學中心訓練好一些主要的\n113712\t137492\t一生以後他們就流到了就是整所去那照成了醫學中心的病醫生不足那在我們彰化的這一次的就是家福的兩位三位三姐弟的事件裡面就發現了兒科醫生不足那這也發生在臺北臺大那甚至在外科\n138412\t150200\t舉正等等的科別都有相關的情況你認為對於這樣子相關的就是業別我們知道\n151508\t172957\t當然我們知道說在理論上來說當然如果我們從理論上來看對於有能力者給予科與較低的說服會使得有能力者對於社會的付出跟貢獻跟產值比較大但是主要國家\n173757\t185822\t歐美國家都沒有人採取跟理論相同的這個方式吧我雖然說那個部長不是稅務出身的那但是你也應該了解\n186857\t213839\t然後但是有沒有可能是我們對於這些主要醫學中心跟核心醫院相關缺乏的醫生科別我不是說所有醫生就是相關的科別能不能給予就是稅賦上面的就是說不要跟地區診所差異太大這樣子的情況下\n215641\t229536\t給予他們相對高的誘因然後來留任於主要的醫學中心我相信我們每一個人都可能會用到這些醫療的需求最後一天我們會用到\n230197\t253963\t那我們也希望在於這些重要的醫學中心跟相關的科別不會因為醫療人員的缺乏導致於病人的受益權受到相關的這個受損所以有沒有可能我們不理我們我們不也可以\n255077\t278029\t​​​​​​​​​​​​\n279971\t297492\t但是我們有沒有可能在稅前我們就做這樣子的一個差別的就是部分那這是兩種方式我覺得部長我們是不是可以做這樣子的考慮然後降低這樣子的效率\n299096\t324776\t委員說明剛剛您提一個問題是出口的問題我們12月的出口總值達到868億美元那比去年的同期是增加9.7%所以是正成長那全年的出口會比去年的出口成長6.1%所以是一個很正向的一個方向那您剛剛提到有關稅賦的部分尤其是在醫事人員的稅賦的部分我想委員剛剛想得非常的一些清楚\n325396\t351167\t那這個部分的話復稅署這邊也有所瞭解那是不是我們再做一個研議跟委員做報告好嗎我們好可是我現在想請復稅署先回答好不好報告委員因為現在如果說我們講醫事人員好了假設是因為他受雇那受雇的部分他領的就是薪資不管你是大醫院或在診所只要是受雇關係都是薪資所得那薪資所得的課徵方式當然就有\n351727\t368944\t那我說的是幼齡嘛那如果您講的那種是他自己出來開 變成執行業務者就是他自己開了一個診所他自己就是負責人那這種叫執行業務者他本身要自負盈虧簡單講 雇用的醫師或是他所謂的護士都是他自己負的\n369484\t374686\t但是我們必須要考量到我剛才說是誘因嘛我們有一種叫做就是我們稅錢就差我們就是稅錢對於他給予誘因給予租稅上面的誘因讓他願意留在那個位置上嘛不要離開嘛\n397233\t423075\t或者是因為他們本來在這些急重症的地方他們本來就面對的相關的醫療的糾紛以及相關的就是工作壓力等等就比一般的診所大那在這個情況下我們是不是有辦法做相關政策以及我們租稅上面的就是所得稅上面的優惠那這也是提供一種誘因\n423996\t448521\t那當然我們其實也了解讓人就是說職業人民對於職業的選擇是有自由性的即便我們提供這樣子的誘因他也不一定會留在這樣的職業上面那在這樣子的情況下我認為是不是應該提出戰刑條例我們可以看這個情況是怎麼樣子的就是說到底\n449481\t450722\t謝衣鳯委員的質詢接下來我們請蘇卿卿委員蘇卿委員蘇卿委員\n","txt":"謝謝主席我想要請部長有請庄部長部長好不好意思我時間不夠我相信大家對於就是超徵的這個稅就是說不管是我們在鎮守稅或者是在就是出口的相關稅我們統計我們統計處的\n蔡處長有來嗎今年的預估的數值是多少然後也順便跟大家報告一下然後還有目前呢\n從過去以來我們的薪資所得好像都是就是同樣都是用所得稅的科證嘛不論是任何的職業別嘛但是目前對於所謂的核心醫院或者是重大的醫療院所就是醫學中心等等\n那我們發現到就是有一些科別照不到醫生的原因在於在醫院任職的時候稅率跟在診所任職的稅率是不同的那在診所因為他們以合夥人的方式來科稅\n可以就是對於就是說所得的認定以及費用認定是一致性的那對於在醫學中心任職的醫生反而沒有這樣子相關的就是檢免或者是對於費用的認定方面那也造成了醫學中心訓練好一些主要的\n一生以後他們就流到了就是整所去那照成了醫學中心的病醫生不足那在我們彰化的這一次的就是家福的兩位三位三姐弟的事件裡面就發現了兒科醫生不足那這也發生在臺北臺大那甚至在外科\n舉正等等的科別都有相關的情況你認為對於這樣子相關的就是業別我們知道\n當然我們知道說在理論上來說當然如果我們從理論上來看對於有能力者給予科與較低的說服會使得有能力者對於社會的付出跟貢獻跟產值比較大但是主要國家\n歐美國家都沒有人採取跟理論相同的這個方式吧我雖然說那個部長不是稅務出身的那但是你也應該了解\n然後但是有沒有可能是我們對於這些主要醫學中心跟核心醫院相關缺乏的醫生科別我不是說所有醫生就是相關的科別能不能給予就是稅賦上面的就是說不要跟地區診所差異太大這樣子的情況下\n給予他們相對高的誘因然後來留任於主要的醫學中心我相信我們每一個人都可能會用到這些醫療的需求最後一天我們會用到\n那我們也希望在於這些重要的醫學中心跟相關的科別不會因為醫療人員的缺乏導致於病人的受益權受到相關的這個受損所以有沒有可能我們不理我們我們不也可以\n​​​​​​​​​​​​\n但是我們有沒有可能在稅前我們就做這樣子的一個差別的就是部分那這是兩種方式我覺得部長我們是不是可以做這樣子的考慮然後降低這樣子的效率\n委員說明剛剛您提一個問題是出口的問題我們12月的出口總值達到868億美元那比去年的同期是增加9.7%所以是正成長那全年的出口會比去年的出口成長6.1%所以是一個很正向的一個方向那您剛剛提到有關稅賦的部分尤其是在醫事人員的稅賦的部分我想委員剛剛想得非常的一些清楚\n那這個部分的話復稅署這邊也有所瞭解那是不是我們再做一個研議跟委員做報告好嗎我們好可是我現在想請復稅署先回答好不好報告委員因為現在如果說我們講醫事人員好了假設是因為他受雇那受雇的部分他領的就是薪資不管你是大醫院或在診所只要是受雇關係都是薪資所得那薪資所得的課徵方式當然就有\n那我說的是幼齡嘛那如果您講的那種是他自己出來開 變成執行業務者就是他自己開了一個診所他自己就是負責人那這種叫執行業務者他本身要自負盈虧簡單講 雇用的醫師或是他所謂的護士都是他自己負的\n但是我們必須要考量到我剛才說是誘因嘛我們有一種叫做就是我們稅錢就差我們就是稅錢對於他給予誘因給予租稅上面的誘因讓他願意留在那個位置上嘛不要離開嘛\n或者是因為他們本來在這些急重症的地方他們本來就面對的相關的醫療的糾紛以及相關的就是工作壓力等等就比一般的診所大那在這個情況下我們是不是有辦法做相關政策以及我們租稅上面的就是所得稅上面的優惠那這也是提供一種誘因\n那當然我們其實也了解讓人就是說職業人民對於職業的選擇是有自由性的即便我們提供這樣子的誘因他也不一定會留在這樣的職業上面那在這樣子的情況下我認為是不是應該提出戰刑條例我們可以看這個情況是怎麼樣子的就是說到底\n謝衣鳯委員的質詢接下來我們請蘇卿卿委員蘇卿委員蘇卿委員\n","vtt":"WEBVTT\n\n00:04.095 --> 00:06.696\n謝謝主席我想要請部長有請庄部長部長好不好意思我時間不夠我相信大家對於就是超徵的這個稅就是說不管是我們在鎮守稅或者是在就是出口的相關稅我們統計我們統計處的\n\n00:31.598 --> 00:44.063\n蔡處長有來嗎今年的預估的數值是多少然後也順便跟大家報告一下然後還有目前呢\n\n00:45.889 --> 01:06.427\n從過去以來我們的薪資所得好像都是就是同樣都是用所得稅的科證嘛不論是任何的職業別嘛但是目前對於所謂的核心醫院或者是重大的醫療院所就是醫學中心等等\n\n01:07.228 --> 01:24.941\n那我們發現到就是有一些科別照不到醫生的原因在於在醫院任職的時候稅率跟在診所任職的稅率是不同的那在診所因為他們以合夥人的方式來科稅\n\n01:25.902 --> 01:52.992\n可以就是對於就是說所得的認定以及費用認定是一致性的那對於在醫學中心任職的醫生反而沒有這樣子相關的就是檢免或者是對於費用的認定方面那也造成了醫學中心訓練好一些主要的\n\n01:53.712 --> 02:17.492\n一生以後他們就流到了就是整所去那照成了醫學中心的病醫生不足那在我們彰化的這一次的就是家福的兩位三位三姐弟的事件裡面就發現了兒科醫生不足那這也發生在臺北臺大那甚至在外科\n\n02:18.412 --> 02:30.200\n舉正等等的科別都有相關的情況你認為對於這樣子相關的就是業別我們知道\n\n02:31.508 --> 02:52.957\n當然我們知道說在理論上來說當然如果我們從理論上來看對於有能力者給予科與較低的說服會使得有能力者對於社會的付出跟貢獻跟產值比較大但是主要國家\n\n02:53.757 --> 03:05.822\n歐美國家都沒有人採取跟理論相同的這個方式吧我雖然說那個部長不是稅務出身的那但是你也應該了解\n\n03:06.857 --> 03:33.839\n然後但是有沒有可能是我們對於這些主要醫學中心跟核心醫院相關缺乏的醫生科別我不是說所有醫生就是相關的科別能不能給予就是稅賦上面的就是說不要跟地區診所差異太大這樣子的情況下\n\n03:35.641 --> 03:49.536\n給予他們相對高的誘因然後來留任於主要的醫學中心我相信我們每一個人都可能會用到這些醫療的需求最後一天我們會用到\n\n03:50.197 --> 04:13.963\n那我們也希望在於這些重要的醫學中心跟相關的科別不會因為醫療人員的缺乏導致於病人的受益權受到相關的這個受損所以有沒有可能我們不理我們我們不也可以\n\n04:39.971 --> 04:57.492\n但是我們有沒有可能在稅前我們就做這樣子的一個差別的就是部分那這是兩種方式我覺得部長我們是不是可以做這樣子的考慮然後降低這樣子的效率\n\n04:59.096 --> 05:24.776\n委員說明剛剛您提一個問題是出口的問題我們12月的出口總值達到868億美元那比去年的同期是增加9.7%所以是正成長那全年的出口會比去年的出口成長6.1%所以是一個很正向的一個方向那您剛剛提到有關稅賦的部分尤其是在醫事人員的稅賦的部分我想委員剛剛想得非常的一些清楚\n\n05:25.396 --> 05:51.167\n那這個部分的話復稅署這邊也有所瞭解那是不是我們再做一個研議跟委員做報告好嗎我們好可是我現在想請復稅署先回答好不好報告委員因為現在如果說我們講醫事人員好了假設是因為他受雇那受雇的部分他領的就是薪資不管你是大醫院或在診所只要是受雇關係都是薪資所得那薪資所得的課徵方式當然就有\n\n05:51.727 --> 06:08.944\n那我說的是幼齡嘛那如果您講的那種是他自己出來開變成執行業務者就是他自己開了一個診所他自己就是負責人那這種叫執行業務者他本身要自負盈虧簡單講雇用的醫師或是他所謂的護士都是他自己負的\n\n06:09.484 --> 06:14.686\n但是我們必須要考量到我剛才說是誘因嘛我們有一種叫做就是我們稅錢就差我們就是稅錢對於他給予誘因給予租稅上面的誘因讓他願意留在那個位置上嘛不要離開嘛\n\n06:37.233 --> 07:03.075\n或者是因為他們本來在這些急重症的地方他們本來就面對的相關的醫療的糾紛以及相關的就是工作壓力等等就比一般的診所大那在這個情況下我們是不是有辦法做相關政策以及我們租稅上面的就是所得稅上面的優惠那這也是提供一種誘因\n\n07:03.996 --> 07:28.521\n那當然我們其實也了解讓人就是說職業人民對於職業的選擇是有自由性的即便我們提供這樣子的誘因他也不一定會留在這樣的職業上面那在這樣子的情況下我認為是不是應該提出戰刑條例我們可以看這個情況是怎麼樣子的就是說到底\n\n07:29.481 --> 07:30.722\n謝衣鳯委員的質詢接下來我們請蘇卿卿委員蘇卿委員蘇卿委員\n\n","segments":[{"start":4.095,"end":6.696,"text":"謝謝主席我想要請部長有請庄部長部長好不好意思我時間不夠我相信大家對於就是超徵的這個稅就是說不管是我們在鎮守稅或者是在就是出口的相關稅我們統計我們統計處的"},{"start":31.598,"end":44.063,"text":"蔡處長有來嗎今年的預估的數值是多少然後也順便跟大家報告一下然後還有目前呢"},{"start":45.889,"end":66.427,"text":"從過去以來我們的薪資所得好像都是就是同樣都是用所得稅的科證嘛不論是任何的職業別嘛但是目前對於所謂的核心醫院或者是重大的醫療院所就是醫學中心等等"},{"start":67.228,"end":84.941,"text":"那我們發現到就是有一些科別照不到醫生的原因在於在醫院任職的時候稅率跟在診所任職的稅率是不同的那在診所因為他們以合夥人的方式來科稅"},{"start":85.902,"end":112.992,"text":"可以就是對於就是說所得的認定以及費用認定是一致性的那對於在醫學中心任職的醫生反而沒有這樣子相關的就是檢免或者是對於費用的認定方面那也造成了醫學中心訓練好一些主要的"},{"start":113.712,"end":137.492,"text":"一生以後他們就流到了就是整所去那照成了醫學中心的病醫生不足那在我們彰化的這一次的就是家福的兩位三位三姐弟的事件裡面就發現了兒科醫生不足那這也發生在臺北臺大那甚至在外科"},{"start":138.412,"end":150.2,"text":"舉正等等的科別都有相關的情況你認為對於這樣子相關的就是業別我們知道"},{"start":151.508,"end":172.957,"text":"當然我們知道說在理論上來說當然如果我們從理論上來看對於有能力者給予科與較低的說服會使得有能力者對於社會的付出跟貢獻跟產值比較大但是主要國家"},{"start":173.757,"end":185.822,"text":"歐美國家都沒有人採取跟理論相同的這個方式吧我雖然說那個部長不是稅務出身的那但是你也應該了解"},{"start":186.857,"end":213.839,"text":"然後但是有沒有可能是我們對於這些主要醫學中心跟核心醫院相關缺乏的醫生科別我不是說所有醫生就是相關的科別能不能給予就是稅賦上面的就是說不要跟地區診所差異太大這樣子的情況下"},{"start":215.641,"end":229.536,"text":"給予他們相對高的誘因然後來留任於主要的醫學中心我相信我們每一個人都可能會用到這些醫療的需求最後一天我們會用到"},{"start":230.197,"end":253.963,"text":"那我們也希望在於這些重要的醫學中心跟相關的科別不會因為醫療人員的缺乏導致於病人的受益權受到相關的這個受損所以有沒有可能我們不理我們我們不也可以"},{"start":255.077,"end":278.029,"text":"​​​​​​​​​​​​"},{"start":279.971,"end":297.492,"text":"但是我們有沒有可能在稅前我們就做這樣子的一個差別的就是部分那這是兩種方式我覺得部長我們是不是可以做這樣子的考慮然後降低這樣子的效率"},{"start":299.096,"end":324.776,"text":"委員說明剛剛您提一個問題是出口的問題我們12月的出口總值達到868億美元那比去年的同期是增加9.7%所以是正成長那全年的出口會比去年的出口成長6.1%所以是一個很正向的一個方向那您剛剛提到有關稅賦的部分尤其是在醫事人員的稅賦的部分我想委員剛剛想得非常的一些清楚"},{"start":325.396,"end":351.167,"text":"那這個部分的話復稅署這邊也有所瞭解那是不是我們再做一個研議跟委員做報告好嗎我們好可是我現在想請復稅署先回答好不好報告委員因為現在如果說我們講醫事人員好了假設是因為他受雇那受雇的部分他領的就是薪資不管你是大醫院或在診所只要是受雇關係都是薪資所得那薪資所得的課徵方式當然就有"},{"start":351.727,"end":368.944,"text":"那我說的是幼齡嘛那如果您講的那種是他自己出來開 變成執行業務者就是他自己開了一個診所他自己就是負責人那這種叫執行業務者他本身要自負盈虧簡單講 雇用的醫師或是他所謂的護士都是他自己負的"},{"start":369.484,"end":374.686,"text":"但是我們必須要考量到我剛才說是誘因嘛我們有一種叫做就是我們稅錢就差我們就是稅錢對於他給予誘因給予租稅上面的誘因讓他願意留在那個位置上嘛不要離開嘛"},{"start":397.233,"end":423.075,"text":"或者是因為他們本來在這些急重症的地方他們本來就面對的相關的醫療的糾紛以及相關的就是工作壓力等等就比一般的診所大那在這個情況下我們是不是有辦法做相關政策以及我們租稅上面的就是所得稅上面的優惠那這也是提供一種誘因"},{"start":423.996,"end":448.521,"text":"那當然我們其實也了解讓人就是說職業人民對於職業的選擇是有自由性的即便我們提供這樣子的誘因他也不一定會留在這樣的職業上面那在這樣子的情況下我認為是不是應該提出戰刑條例我們可以看這個情況是怎麼樣子的就是說到底"},{"start":449.481,"end":450.722,"text":"謝衣鳯委員的質詢接下來我們請蘇卿卿委員蘇卿委員蘇卿委員"}]}}}}