{"id":150960,"url":"https://ivod.ly.gov.tw/Play/Clip/1M/150960","video_url":"https://ivod-lyvod.cdn.hinet.net/vod_1/_definst_/mp4:1MClips/871d5246fb87948eb48e676c7a11bce041a30a144cce7a10f8ba9b0039caa7a60e54cbabf27324c15ea18f28b6918d91.mp4/playlist.m3u8","委員名稱":"吳秉叡","委員發言時間":"09:55:33 - 10:06:09","影片長度":"00:10:36","會議時間":"2024-04-10T09:00:00+08:00","會議名稱":"立法院第11屆第1會期財政委員會第7次全體委員會議（事由：一、審查「所得稅法」12案：\n(一)\t審查本院委員羅明才等23人擬具「所得稅法第十五條條文修正草案」案。\n(二)\t審查本院國民黨黨團、台灣民眾黨黨團、委員馬文君等16人、委員魯明哲等23人、委員謝龍介等20人、委員賴士葆等17人、委員賴士葆等18人、委員林德福等21人、委員楊瓊瓔等16人、委員賴士葆等28人、委員王正旭等17人分別擬具「所得稅法第十七條條文修正草案」等11案。【本院國民黨黨團、台灣民眾黨黨團、委員賴士葆等28人及委員王正旭等17人提案如經院會復議，則不予審查】\n二、審查「加值型及非加值型營業稅法」4案：\n(一)\t行政院函請審議「加值型及非加值型營業稅法部分條文修正草案」案。\n(二)\t本院台灣民眾黨黨團、委員黃捷等17人、委員吳宗憲等18人分別擬具「加值型及非加值型營業稅法第八條條文修正草案」等3案。【本院委員黃捷等17人及委員吳宗憲等18人提案如經院會復議，則不予審查】\n【11日下午2時止，4月10日及11日二天一次會，僅詢答】）","meet":{"tmpMeeting":null,"title":"第11屆第1會期財政委員會第7次全體委員會議","term":11,"type":"委員會","sessionPeriod":1,"sessionTimes":7,"committees":[20],"id":"委員會-11-1-20-7"},"date":"2024-04-10","duration":636,"end_time":"2024-04-10T10:06:09+08:00","start_time":"2024-04-10T09:55:33+08:00","features":["ai-transcript","gazette"],"type":"Clip","gazette":{"lineno":213,"blocks":[["吳委員秉叡：（9時55分）主席，麻煩請財政部莊部長。"],["主席：請莊部長。"],["莊部長翠雲：委員好。"],["吳委員秉叡：部長，剛剛幾位同仁的提案說明跟你們的回答裡，我聽起來最大的差別在哪裡呢？幾位的提案說明都信誓旦旦的說，很多國家對於女性生理用品已經都免營業稅，但是你的報告裡面卻說，目前先進國家沒有人有這樣的作法，到底誰的說法是正確的？"],["莊部長翠雲：跟委員報告，我們也收集了相關國際間對於女性生理用品給予免稅的國家，目前是英國、澳洲跟加拿大，但他們的稅率相對都是高的，像英國是20%，澳洲是10%，其他像匈牙利、丹麥、瑞典等等都沒有免稅的規定。"],["吳委員秉叡：他們剛剛提到好多國家像美國、英國等等，到底誰的資訊是正確的？我沒有採一定的立場，只是我坐在臺下聽，發現你們最大的問題是，你們根本就沒有在同一個平臺上面對話啊！提案說明的人說，這麼多先進國家對女性生理用品都已經免營業稅了，結果你們的報告裡面說沒有，只有少數國家，當然你們還列舉了其他的點，我只是要提醒你，剛剛我在臺下聽了半個小時，你們的對話沒有在同一個層面上。"],["莊部長翠雲：是，這個部分我們也可以再去擴大瞭解。"],["吳委員秉叡：要瞭解，有調查、有瞭解、詳盡瞭解，在發言的時候才能正確。"],["莊部長翠雲：好，是，謝謝委員。"],["吳委員秉叡：要跟你請教的是，最近因為美國跟南韓同時都發現中國電商平臺希音（Shein）和拼多多海外版Temu寄給他們的免稅包裹數量非常龐大，甚至認為有傾銷的嫌疑，所以在政策上，他們兩個國家都要提出對策，這個訊息你知道嗎？"],["莊部長翠雲：是的，瞭解。"],["吳委員秉叡：美國的對策是要加強審查，他們認為這麼大量有可能違反強制勞動禁令，所謂美國認為強制勞動禁令就是對於在新疆這樣的集中營製造的東西，或是在中國的監所加工製造的產品，如果用這樣的方式賣過來的話，他們認為違反了強制勞動禁令；南韓是這樣子，如果你沒有在當地、在韓國落地，然後設立辦公室，你的這個包裹、電商的包裹進來之後會有消費者保護的問題，因為將來如果有瑕疵的時候，這些消費者不知道去找誰，所以它要求要強制落地，目前這兩個方面臺灣都沒採，臺灣的策略是過去我一再要求，所以你們第一個是把免稅的金額從3,000元降到2,000元，第二個是1個人1年只有6次的免稅額度，目前的作法是這樣。他山之石，可以攻錯，我想請問，電商平臺賣到臺灣來的這些包裹，第一個，它不用繳營業稅對不對？在免稅範圍內的不用繳營業稅，對不對？"],["莊部長翠雲：對，免稅範圍裡面才有，超過就要。"],["吳委員秉叡：沒有營業稅也沒有關稅，所以它的成本比在臺灣自己本身製造的廠商……臺灣的廠商出廠要營業稅耶！在我們臺灣消費是不是要營業稅？今天大家在談的營業稅，臺灣是5%嘛！"],["莊部長翠雲：是。"],["吳委員秉叡：像上次所謂的中國震盪就是中國把大量的製造業都搶到中國去，美國的報告說，鋼鐵業在上一波的中國震盪，讓美國損失了200萬到240萬個工作機會，所以川普才提出製造業重回美國。現在因為中國的低價品大量傾銷、大量的補貼，全世界認為它的產能不當、沒有限制，然後政府不斷在補貼，要引起第二波的中國震盪，那我請問你，臺灣這些大量的包裹都從哪裡來？主要都從哪裡來？"],["莊部長翠雲：跟委員報告，從快遞報單來看，大概8成以上都是從中港澳來的。"],["吳委員秉叡：對。"],["莊部長翠雲：事實上數量是滿大的。"],["吳委員秉叡：那我想請教你，你政策上不能夠再思考嗎？為什麼臺灣的廠商在臺灣製造的產品要繳營業稅、要繳加值型營業稅，然後從中國來的這些電商的貨品不用營業稅？再來，如果在免稅額度裡面又不用關稅，那我們關稅的目的在哪裡？原來關稅最大的目的就是要保護臺灣的製造業，結果你把關稅免掉了，想要請教，你們有沒有統計80%以上從中國地區來的這些電商的包裹，有沒有估過它的金額是多少？"],["彭署長英偉：完稅價格大概1兆。"],["吳委員秉叡：一兆多？那一兆多裡面的免稅額是占多少？"],["彭署長英偉：目前我們快遞貨物的徵稅金額是三百一十幾億左右。"],["吳委員秉叡：一兆多才徵三百一十幾億，假設一兆多的貨物在臺灣製造的話，光營業稅最少就要500億了，更不要講說企業賺的錢，還有在臺灣增加的工作機會，臺灣的員工領的薪水如果超過所得稅應納額，他將來、隔年要繳的所得稅，所以我們放任電商的這些包裹大量進到臺灣來是好到誰？這是一個要很慎重思考的問題。關於整個臺灣的產業，臺灣的稅率政策，我們為什麼要一個這樣的政策呢？為什麼要有一個2,000塊以下的免稅額？原因是什麼？"],["彭署長英偉：報告委員，這是WTO還有世界關務組織（WCO）的規定，全世界各國都有採取低價免稅。"],["吳委員秉叡：為什麼美國的標準是800美金，韓國是150美金，臺灣是2,000臺幣？所以每一個國家的金額、額度不一樣，差距也這麼大，你讓它進來越多，對臺灣的製造業就越不利。現在中國一個最大的問題、被全世界詬病的就是他們這些產品本來對外沒有競爭力，因為中國政府的大量補貼，甚至只要賣出國它就賺錢了，不論比它製造的成本高還是低。這個要想辦法，現在全球的浪潮，美國、南韓這些國家正在重視這些問題，我們臺灣是不是應該也要重視這些問題？"],["彭署長英偉：是，報告委員，如同委員剛剛所說的，美國是從2016年從200美金提高到800美金，非常大幅的提高。"],["吳委員秉叡：對啊！"],["彭署長英偉：所以它現在的情況會非常嚴重，我們從以前就只有3,000元，後來在107年降至2,000元，然後剛剛委員提到的次數頻繁，我們是每一件都要過X光，然後都要實名制，都要以報單通報，這在美國是沒有的，所以我們對大陸貨物有嚴格……"],["吳委員秉叡：那你有查它有沒有違反他們的強制勞動禁令嗎？我們臺灣容許新疆那種集中營製造的這些商品到臺灣來嗎？你們沒有辦法查驗對不對？"],["彭署長英偉：目前這部分行政院已經指示各部會研議當中，對於這些強迫勞動的貨品，應該要禁止它輸入，這已經在研議當中。"],["吳委員秉叡：好，他山之石，可以攻錯，韓國的政策是這些電商必須在韓國落地，不然它的消費者保護，將來瑕疵商品造成的損害賠償，他要去找誰？不是只有商品本身的問題喔！商品的瑕疵有可能造成消費者另外的傷害，這在民法的損害賠償裡面講得清清楚楚，如果你這個是電商寄來的，消費者打開後發現裡面有瑕疵，造成消費者受害，照目前的方法，他要去找誰呢？所以為了消費者保護的需要，韓國要求電商必須在韓國落地，臺灣會做這個方面的要求嗎？"],["彭署長英偉：報告委員，如同委員講的，韓國是在電子商務法裡面去規範電商要落地。"],["吳委員秉叡：是。"],["彭署長英偉：這部分目前臺灣的確沒有規範到電商要在臺灣落地。"],["吳委員秉叡：那你們打不打算提出這一方面的建議呢？要求電商落地，這樣繳稅也清楚，不然，它錢賺走了，結果造成了損害，不用賠償，屁股拍一拍，不要負責任嗎？"],["彭署長英偉：報告委員，這一部分容我們再研議一下……"],["吳委員秉叡：好，部長，我現在講，其實過去你們因為我的要求，所以已經有做了一些改善……"],["莊部長翠雲：是。"],["吳委員秉叡：但是我覺得趁著這個浪潮，現在全球正在面對中國第二次震盪這一些大量傾銷、補貼傾銷的狀況，我們要再一次來檢討這個政策……"],["莊部長翠雲：好。"],["吳委員秉叡：既然有規定不能沒有，但是金額是大家可以自己高興決定的……"],["莊部長翠雲：是，所以我們……"],["吳委員秉叡：看起來沒有強制規定金額，那第一個、檢討金額，第二個、檢討次數，第三個、要求對於強制勞動禁令的檢查，第四個、對於消費者保護，要求它落地，這一些都是其他國家的政策可以供我們參考，做通盤性、全面性的檢討，好不好？"],["莊部長翠雲：好，我想謝謝委員的建議，這個部分我們來……"],["吳委員秉叡：這個也是為了保護我們臺灣的製造業及保護臺灣的勞工……"],["莊部長翠雲：是……"],["吳委員秉叡：好，謝謝。"],["莊部長翠雲：謝謝委員。"],["主席：謝謝。下一位質詢請賴士葆委員。"]],"agenda":{"page_end":72,"meet_id":"委員會-11-1-20-7","speakers":["羅明才","賴士葆","林德福","楊瓊瓔","王正旭","黃捷","吳宗憲","黃珊珊","吳秉叡","郭國文","賴惠員","李彥秀","王世堅","顏寬恒","李坤城","伍麗華Saidhai‧Tahovecahe","黃國昌","洪孟楷","鄭天財Sra Kacaw","張雅琳","鍾佳濱","張智倫","蔡易餘","王鴻薇","邱志偉"],"page_start":1,"meetingDate":["2024-04-10"],"gazette_id":"1132701","agenda_lcidc_ids":["1132701_00002"],"meet_name":"立法院第11屆第1會期財政委員會第7次全體委員會議紀錄","content":"一、審查「所得稅法」12案：(一)審查本院委員羅明才等23人擬具「所得稅法第十五條條文修正\n草案」案、( 二) 審查本院國民黨黨團、台灣民眾黨黨團、委員馬文君等 16 人、委員魯明哲等23\n人、委員謝龍介等20人、委員賴士葆等17人、委員賴士葆等18人、委員林德福等21人、委員楊瓊\n瓔等16人、委員賴士葆等28人、委員王正旭等17人分別擬具「所得稅法第十七條條文修正草案」\n等11案；二、審查「加值型及非加值型營業稅法」 4案：(一)行政院函請審議「加值型及非加值\n型營業稅法部分條文修正草案」案、(二)本院台灣民眾黨黨團、委員黃捷等17人、委員吳宗憲等\n18人分別擬具「加值型及非加值型營業稅法第八條條文修正草案」等3案（僅詢答）","agenda_id":"1132701_00001"}},"transcript":{"id":"150960","pyannote":{"name":"ronny","tool":"pyannote","data":{"url":"https://ivod.ly.gov.tw/Play/Clip/1M/150960","tool":"pyannote","id":"150960-pyannote"},"job_id":"ZH3zfBuC5XGnw4m5","queued_at":"2024-06-01 12:51:59","status":"done","log":[{"time":"2024-06-01 12:51:59","msg":"downloading https://ivod.ly.gov.tw/Play/Clip/1M/150960"},{"time":"2024-06-01 12:52:00","msg":"downloading 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\"score\": 0.981}, {\"word\": \"謝\"}, {\"word\": \"謝\"}, {\"word\": \"下\", \"start\": 633.359, \"end\": 633.439, \"score\": 0.779}, {\"word\": \"一\", \"start\": 633.439, \"end\": 633.5, \"score\": 0.666}, {\"word\": \"位\", \"start\": 633.5, \"end\": 633.64, \"score\": 0.857}, {\"word\": \"質\"}, {\"word\": \"詢\"}, {\"word\": \"請\"}, {\"word\": \"賴\"}, {\"word\": \"士\", \"start\": 633.64, \"end\": 633.76, \"score\": 0.833}, {\"word\": \"寶\"}, {\"word\": \"、\"}, {\"word\": \"賴\"}, {\"word\": \"委\", \"start\": 633.76, \"end\": 633.78, \"score\": 0.0}, {\"word\": \"員\"}], \"language\": \"zh\"}","srt":"1\n00:00:00,987 --> 00:00:12,196\n主席麻煩請財政部莊部長請莊部長是委員好部長剛剛幾位同仁在這個\n\n2\n00:00:14,226 --> 00:00:39,857\n提案說明跟你們的回答我聽起來最大的差別在哪裡呢?幾位提案說明都誓言旦旦說很多的國家對於這一些女性的那個身體用品已經都免了營業稅但是你的報告裡面卻說目前沒有先進國家沒有人有這樣的做法那到底是誰的說法是正確的呢?\n\n3\n00:00:42,219 --> 00:01:05,590\n跟委員報告這邊我們也收集了相關國際間對於女性生理用品給予免稅的目前是英國澳洲跟加拿大但他們的稅率呢相對都是高的大概有英國像百分之二十澳洲是十然後加拿大數那其他像匈牙利丹麥瑞典等等都沒有免稅的規定那剛剛提到的好多國家美國啊英國啊什麼\n\n4\n00:01:06,790 --> 00:01:32,298\n到底誰的資訊是正確的我現在我沒有採一定的立場是我坐在台下聽發現你們最大的問題是你們根本就沒有在同一個平台上面對話啊他們提案說明的人說這麼多的先進國家對女性的這個生理用品都已經免營業稅了結果你們的報告裡面講說沒有啊只有少數國家那當然還有你們還列舉了其他的點啦我只是要跟你提醒\n\n5\n00:01:33,038 --> 00:01:59,484\n提醒說你們剛剛我在台下聽了半個小時你們的對話沒有在同一個層面上那這個部分我們也可以再去擴大了解大家要了解有調查有了解詳盡了解才能有發言的所有的正確那要跟你請教就是最近因為美國跟南韓同時都發現中國大量的這個電商平台這個西音、拼多多的海外版這個TMU\n\n6\n00:02:03,837 --> 00:02:24,134\n寄給他們的這個免稅包裹數量非常的龐大甚至認為有傾銷的嫌疑所以在政策上面他們兩個國家都要提出對策這個是這個訊息你知道嗎是的了解那美國的這個對策他是這個要加強來審查然後\n\n7\n00:02:26,756 --> 00:02:49,053\n對於違反他們認為說有可能這些這麼大量的有可能違反了這個強制勞動的禁令所謂美國認為強制勞動禁令就是對於新疆這樣子的這個集中營在那邊製造的東西或是在這個中國的監所加工製造的產品如果用這樣的方式來賣來的話他們認為違反了這個強制勞動的禁令那韓國南韓是這樣子是\n\n8\n00:02:55,356 --> 00:03:04,654\n如果你沒有在當地南韓國落地然後設立辦公室你的這個包裹電商的包裹進來之後會\n\n9\n00:03:07,307 --> 00:03:33,033\n消費者保護的問題因為將來這些消費者不知道要去找誰如果有瑕疵的時候所以他要求要強制落地那目前這兩個方面台灣都沒踩台灣的策略是過去我一再要求所以你們第一個把免稅的薪酬從3000降到2000第二個是一個人一年只能六次的免稅額度目前的做法是這樣那他三至十可以工作我想請問\n\n10\n00:03:35,473 --> 00:04:02,261\n這個電商平台賣到台灣來的這些的包裹第一個他不用繳營業稅對不對在免稅的範圍內的不用繳營業稅對不對對免稅範圍裡面才有超過就要沒有營業稅也沒有關稅所以他的成本比在台灣自己本身製造的廠商台灣的廠商出廠要營業稅捏在我們台灣消費是不是要營業稅今天大家在談的營業稅台灣是5%嘛是的是那\n\n11\n00:04:03,616 --> 00:04:31,621\n這些產品為什麼這些產品像上一次的所謂的中國震盪就是中國把大量的製造業都搶到中國去美國的報告說鋼鐵業在上一波中國震盪讓美國損失了200萬到240萬的工作機會所以川普才提出製造會重圍美國那現在因為中國的這個低價品的這些大量的傾銷大量的補貼\n\n12\n00:04:32,961 --> 00:04:44,515\n全世界認為他的產能不當沒有限制然後政府不斷在補貼要引起第二波的中國震盪那我請問你台灣這些大量的包裹都從哪裡來的?主要都從哪裡來?\n\n13\n00:04:45,860 --> 00:05:05,547\n委員報告大概快遞報單裡面你看大概百分之八十八成以上都是從中港澳來的事實上數量是蠻大的對那我想請教你你政策上不能夠再思考嗎我們為什麼台灣的廠商在台灣製造的產品要繳營業稅要繳這個加值型營業稅然後\n\n14\n00:05:11,131 --> 00:05:32,431\n從中國來的這些這個電商的貨品不用營業稅再來之後再免稅額度你們又不用關稅那我們關稅的目的在哪裡?原來關稅做到的目的就是要保護台灣的製造業啊結果你把關稅免掉了那想要請教有沒有統計中國80%以上從中國地區來的\n\n15\n00:05:36,298 --> 00:05:56,598\n這一些電商的這些包裹,你們估過它的金額是多少?一兆,完稅價格大概一兆一兆多?那一兆多裡面的免稅額是佔多少?免稅額目前我們徵稅的金額快遞貨物是310幾億左右\n\n16\n00:06:00,441 --> 00:06:25,098\n一兆多才300億是幾億了一兆多的貨物假設一兆多的貨物在台灣製造的話光一頁稅最少就要500億了更不要講說他企業賺的錢然後在台灣增加的工作機會台灣的員工領的薪水如果超過所得稅一納額他將來隔年要繳的所得稅所以我們放任這樣大量的電商的這些包裹大量進到台灣來是好到誰啊這是一個\n\n17\n00:06:30,529 --> 00:06:51,287\n要很慎重思考的問題關於整個台灣的產業台灣的稅率的政策我們為什麼要一個這樣的政策呢?為什麼要一個兩千萬兩千塊以下的這個免稅額呢?原因是什麼?報告委員這是WTO世界就是那個還有WTO世界公務組織他的規定全世界各國都有採取低價免稅\n\n18\n00:06:52,908 --> 00:07:07,873\n何謂美國標準是800美金韓國是150美金我們台灣是2000台幣所以每一個國家的金額都不一樣差距這麼大這個你越讓他進來越多對台灣的製造業就越不利\n\n19\n00:07:10,653 --> 00:07:36,172\n現在中國一個最大的問題被全世界詬病就是他們這些的產品本來對外沒有競爭力因為中國政府的大量補貼他甚至只要賣出國他就賺錢了不論他比他製造的成本高還是低那要想辦法現在全球的浪潮美國、南韓這些國家正在重視這些問題我們台灣是不是應該要重視這些問題\n\n20\n00:07:37,697 --> 00:07:51,907\n是,報告委員,這個如同委員剛所說的,美國他是從2016年從200美金提高到800美金,非常大幅的提高,所以他現在的情況會非常嚴重,那我們從以前就只有3000,後來在\n\n21\n00:07:54,629 --> 00:08:15,942\n一百零七人降兩千。然後我們有剛剛委員提到的次數頻繁。然後我們有每一件都要過X光。我們都要實名制、都要以報單。那這在美國它是沒有的。所以我們對大陸貨物有頻繁。那你有查他有沒有違反他們的強制勞動禁令嗎?我們台灣容許新疆那種集中營製造的這些商品到台灣來嗎?\n\n22\n00:08:17,520 --> 00:08:40,432\n你們沒有辦法查驗嘛對不對目前這部分行政院已經在指示各部會研議當中對於這個強迫勞動的貨品應該要禁止他輸入這已經在研議當中好那韓國他在這時刻工作韓國的政策必須這些電商要在韓國落地不然他的消費者保護將來瑕疵商品造成的損害賠償他要去找誰\n\n23\n00:08:42,199 --> 00:09:07,025\n不是只有商品本身的問題商品的瑕疵有可能造成消費者另外的傷害這在民法的損害賠償裡面講得清清楚楚那如果你這個是電商寄來的消費者打開就裡面有瑕疵害得消費者受害照目前的方法要去找誰找誰呢所以消費者保護的需要韓國要求電商必須在韓國落地台灣會做這個方面的要求嗎\n\n24\n00:09:08,415 --> 00:09:31,172\n呃,包委員,呃,如同委員講的,他韓國是在電子商務法裡面去規範,他電商要落地。是。那這一部分目前台灣的確沒有規範到說電商要…那你們打不打算提出這方面的建議呢?要求電商落地啊,這樣繳稅也清楚啊。啊,不然他錢賺走了,結果他造成了損害賠償,屁股拍一拍不要負責任嗎?\n\n25\n00:09:33,710 --> 00:09:57,377\n這部分我們再研議一下。其實過去你們因為我的要求所以已經有做了一些改善但是我覺得趁著這個浪潮現在全球是在面對中國第二次震盪這一些大量請消補貼請消的這個狀況我們要再一次來檢討這個政策既然有規定不能沒有但是金額是大家可以自己高興決定的\n\n26\n00:09:58,777 --> 00:10:25,513\n看起來沒有強制規定金額嘛那第一個檢討金額第二個檢討次數第三個要求對於這個強制勞動禁令的這個檢查第四個對於消費者保護要求它落地這一些都是人家其他國家可以提供的這些政策可以供我們參考做通盤性、全面性的檢討好不好是我想謝謝委員的建議這個部分這也是為了保護我們台灣的製造業跟保護台灣的勞工啦好謝謝謝謝委員好謝謝\n\n27\n00:10:33,359 --> 00:10:33,780\n下一位質詢請賴士寶、賴委員\n\n","tsv":"start\tend\ttext\n987\t12196\t主席麻煩請財政部莊部長請莊部長是委員好部長剛剛幾位同仁在這個\n14226\t39857\t提案說明跟你們的回答我聽起來最大的差別在哪裡呢?幾位提案說明都誓言旦旦說很多的國家對於這一些女性的那個身體用品已經都免了營業稅但是你的報告裡面卻說目前沒有先進國家沒有人有這樣的做法那到底是誰的說法是正確的呢?\n42219\t65590\t跟委員報告這邊我們也收集了相關國際間對於女性生理用品給予免稅的目前是英國澳洲跟加拿大但他們的稅率呢相對都是高的大概有英國像百分之二十澳洲是十然後加拿大數那其他像匈牙利丹麥瑞典等等都沒有免稅的規定那剛剛提到的好多國家美國啊英國啊什麼\n66790\t92298\t到底誰的資訊是正確的我現在我沒有採一定的立場是我坐在台下聽發現你們最大的問題是你們根本就沒有在同一個平台上面對話啊他們提案說明的人說這麼多的先進國家對女性的這個生理用品都已經免營業稅了結果你們的報告裡面講說沒有啊只有少數國家那當然還有你們還列舉了其他的點啦我只是要跟你提醒\n93038\t119484\t提醒說你們剛剛我在台下聽了半個小時你們的對話沒有在同一個層面上那這個部分我們也可以再去擴大了解大家要了解有調查有了解詳盡了解才能有發言的所有的正確那要跟你請教就是最近因為美國跟南韓同時都發現中國大量的這個電商平台這個西音、拼多多的海外版這個TMU\n123837\t144134\t寄給他們的這個免稅包裹數量非常的龐大甚至認為有傾銷的嫌疑所以在政策上面他們兩個國家都要提出對策這個是這個訊息你知道嗎是的了解那美國的這個對策他是這個要加強來審查然後\n146756\t169053\t對於違反他們認為說有可能這些這麼大量的有可能違反了這個強制勞動的禁令所謂美國認為強制勞動禁令就是對於新疆這樣子的這個集中營在那邊製造的東西或是在這個中國的監所加工製造的產品如果用這樣的方式來賣來的話他們認為違反了這個強制勞動的禁令那韓國南韓是這樣子是\n175356\t184654\t如果你沒有在當地南韓國落地然後設立辦公室你的這個包裹電商的包裹進來之後會\n187307\t213033\t消費者保護的問題因為將來這些消費者不知道要去找誰如果有瑕疵的時候所以他要求要強制落地那目前這兩個方面台灣都沒踩台灣的策略是過去我一再要求所以你們第一個把免稅的薪酬從3000降到2000第二個是一個人一年只能六次的免稅額度目前的做法是這樣那他三至十可以工作我想請問\n215473\t242261\t這個電商平台賣到台灣來的這些的包裹第一個他不用繳營業稅對不對在免稅的範圍內的不用繳營業稅對不對對免稅範圍裡面才有超過就要沒有營業稅也沒有關稅所以他的成本比在台灣自己本身製造的廠商台灣的廠商出廠要營業稅捏在我們台灣消費是不是要營業稅今天大家在談的營業稅台灣是5%嘛是的是那\n243616\t271621\t這些產品為什麼這些產品像上一次的所謂的中國震盪就是中國把大量的製造業都搶到中國去美國的報告說鋼鐵業在上一波中國震盪讓美國損失了200萬到240萬的工作機會所以川普才提出製造會重圍美國那現在因為中國的這個低價品的這些大量的傾銷大量的補貼\n272961\t284515\t全世界認為他的產能不當沒有限制然後政府不斷在補貼要引起第二波的中國震盪那我請問你台灣這些大量的包裹都從哪裡來的?主要都從哪裡來?\n285860\t305547\t委員報告大概快遞報單裡面你看大概百分之八十八成以上都是從中港澳來的事實上數量是蠻大的對那我想請教你你政策上不能夠再思考嗎我們為什麼台灣的廠商在台灣製造的產品要繳營業稅要繳這個加值型營業稅然後\n311131\t332431\t從中國來的這些這個電商的貨品不用營業稅再來之後再免稅額度你們又不用關稅那我們關稅的目的在哪裡?原來關稅做到的目的就是要保護台灣的製造業啊結果你把關稅免掉了那想要請教有沒有統計中國80%以上從中國地區來的\n336298\t356598\t這一些電商的這些包裹,你們估過它的金額是多少?一兆,完稅價格大概一兆一兆多?那一兆多裡面的免稅額是佔多少?免稅額目前我們徵稅的金額快遞貨物是310幾億左右\n360441\t385098\t一兆多才300億是幾億了一兆多的貨物假設一兆多的貨物在台灣製造的話光一頁稅最少就要500億了更不要講說他企業賺的錢然後在台灣增加的工作機會台灣的員工領的薪水如果超過所得稅一納額他將來隔年要繳的所得稅所以我們放任這樣大量的電商的這些包裹大量進到台灣來是好到誰啊這是一個\n390529\t411287\t要很慎重思考的問題關於整個台灣的產業台灣的稅率的政策我們為什麼要一個這樣的政策呢?為什麼要一個兩千萬兩千塊以下的這個免稅額呢?原因是什麼?報告委員這是WTO世界就是那個還有WTO世界公務組織他的規定全世界各國都有採取低價免稅\n412908\t427873\t何謂美國標準是800美金韓國是150美金我們台灣是2000台幣所以每一個國家的金額都不一樣差距這麼大這個你越讓他進來越多對台灣的製造業就越不利\n430653\t456172\t現在中國一個最大的問題被全世界詬病就是他們這些的產品本來對外沒有競爭力因為中國政府的大量補貼他甚至只要賣出國他就賺錢了不論他比他製造的成本高還是低那要想辦法現在全球的浪潮美國、南韓這些國家正在重視這些問題我們台灣是不是應該要重視這些問題\n457697\t471907\t是,報告委員,這個如同委員剛所說的,美國他是從2016年從200美金提高到800美金,非常大幅的提高,所以他現在的情況會非常嚴重,那我們從以前就只有3000,後來在\n474629\t495942\t一百零七人降兩千。然後我們有剛剛委員提到的次數頻繁。然後我們有每一件都要過X光。我們都要實名制、都要以報單。那這在美國它是沒有的。所以我們對大陸貨物有頻繁。那你有查他有沒有違反他們的強制勞動禁令嗎?我們台灣容許新疆那種集中營製造的這些商品到台灣來嗎?\n497520\t520432\t你們沒有辦法查驗嘛對不對目前這部分行政院已經在指示各部會研議當中對於這個強迫勞動的貨品應該要禁止他輸入這已經在研議當中好那韓國他在這時刻工作韓國的政策必須這些電商要在韓國落地不然他的消費者保護將來瑕疵商品造成的損害賠償他要去找誰\n522199\t547025\t不是只有商品本身的問題商品的瑕疵有可能造成消費者另外的傷害這在民法的損害賠償裡面講得清清楚楚那如果你這個是電商寄來的消費者打開就裡面有瑕疵害得消費者受害照目前的方法要去找誰找誰呢所以消費者保護的需要韓國要求電商必須在韓國落地台灣會做這個方面的要求嗎\n548415\t571172\t呃,包委員,呃,如同委員講的,他韓國是在電子商務法裡面去規範,他電商要落地。是。那這一部分目前台灣的確沒有規範到說電商要…那你們打不打算提出這方面的建議呢?要求電商落地啊,這樣繳稅也清楚啊。啊,不然他錢賺走了,結果他造成了損害賠償,屁股拍一拍不要負責任嗎?\n573710\t597377\t這部分我們再研議一下。其實過去你們因為我的要求所以已經有做了一些改善但是我覺得趁著這個浪潮現在全球是在面對中國第二次震盪這一些大量請消補貼請消的這個狀況我們要再一次來檢討這個政策既然有規定不能沒有但是金額是大家可以自己高興決定的\n598777\t625513\t看起來沒有強制規定金額嘛那第一個檢討金額第二個檢討次數第三個要求對於這個強制勞動禁令的這個檢查第四個對於消費者保護要求它落地這一些都是人家其他國家可以提供的這些政策可以供我們參考做通盤性、全面性的檢討好不好是我想謝謝委員的建議這個部分這也是為了保護我們台灣的製造業跟保護台灣的勞工啦好謝謝謝謝委員好謝謝\n633359\t633780\t下一位質詢請賴士寶、賴委員\n","txt":"主席麻煩請財政部莊部長請莊部長是委員好部長剛剛幾位同仁在這個\n提案說明跟你們的回答我聽起來最大的差別在哪裡呢?幾位提案說明都誓言旦旦說很多的國家對於這一些女性的那個身體用品已經都免了營業稅但是你的報告裡面卻說目前沒有先進國家沒有人有這樣的做法那到底是誰的說法是正確的呢?\n跟委員報告這邊我們也收集了相關國際間對於女性生理用品給予免稅的目前是英國澳洲跟加拿大但他們的稅率呢相對都是高的大概有英國像百分之二十澳洲是十然後加拿大數那其他像匈牙利丹麥瑞典等等都沒有免稅的規定那剛剛提到的好多國家美國啊英國啊什麼\n到底誰的資訊是正確的我現在我沒有採一定的立場是我坐在台下聽發現你們最大的問題是你們根本就沒有在同一個平台上面對話啊他們提案說明的人說這麼多的先進國家對女性的這個生理用品都已經免營業稅了結果你們的報告裡面講說沒有啊只有少數國家那當然還有你們還列舉了其他的點啦我只是要跟你提醒\n提醒說你們剛剛我在台下聽了半個小時你們的對話沒有在同一個層面上那這個部分我們也可以再去擴大了解大家要了解有調查有了解詳盡了解才能有發言的所有的正確那要跟你請教就是最近因為美國跟南韓同時都發現中國大量的這個電商平台這個西音、拼多多的海外版這個TMU\n寄給他們的這個免稅包裹數量非常的龐大甚至認為有傾銷的嫌疑所以在政策上面他們兩個國家都要提出對策這個是這個訊息你知道嗎是的了解那美國的這個對策他是這個要加強來審查然後\n對於違反他們認為說有可能這些這麼大量的有可能違反了這個強制勞動的禁令所謂美國認為強制勞動禁令就是對於新疆這樣子的這個集中營在那邊製造的東西或是在這個中國的監所加工製造的產品如果用這樣的方式來賣來的話他們認為違反了這個強制勞動的禁令那韓國南韓是這樣子是\n如果你沒有在當地南韓國落地然後設立辦公室你的這個包裹電商的包裹進來之後會\n消費者保護的問題因為將來這些消費者不知道要去找誰如果有瑕疵的時候所以他要求要強制落地那目前這兩個方面台灣都沒踩台灣的策略是過去我一再要求所以你們第一個把免稅的薪酬從3000降到2000第二個是一個人一年只能六次的免稅額度目前的做法是這樣那他三至十可以工作我想請問\n這個電商平台賣到台灣來的這些的包裹第一個他不用繳營業稅對不對在免稅的範圍內的不用繳營業稅對不對對免稅範圍裡面才有超過就要沒有營業稅也沒有關稅所以他的成本比在台灣自己本身製造的廠商台灣的廠商出廠要營業稅捏在我們台灣消費是不是要營業稅今天大家在談的營業稅台灣是5%嘛是的是那\n這些產品為什麼這些產品像上一次的所謂的中國震盪就是中國把大量的製造業都搶到中國去美國的報告說鋼鐵業在上一波中國震盪讓美國損失了200萬到240萬的工作機會所以川普才提出製造會重圍美國那現在因為中國的這個低價品的這些大量的傾銷大量的補貼\n全世界認為他的產能不當沒有限制然後政府不斷在補貼要引起第二波的中國震盪那我請問你台灣這些大量的包裹都從哪裡來的?主要都從哪裡來?\n委員報告大概快遞報單裡面你看大概百分之八十八成以上都是從中港澳來的事實上數量是蠻大的對那我想請教你你政策上不能夠再思考嗎我們為什麼台灣的廠商在台灣製造的產品要繳營業稅要繳這個加值型營業稅然後\n從中國來的這些這個電商的貨品不用營業稅再來之後再免稅額度你們又不用關稅那我們關稅的目的在哪裡?原來關稅做到的目的就是要保護台灣的製造業啊結果你把關稅免掉了那想要請教有沒有統計中國80%以上從中國地區來的\n這一些電商的這些包裹,你們估過它的金額是多少?一兆,完稅價格大概一兆一兆多?那一兆多裡面的免稅額是佔多少?免稅額目前我們徵稅的金額快遞貨物是310幾億左右\n一兆多才300億是幾億了一兆多的貨物假設一兆多的貨物在台灣製造的話光一頁稅最少就要500億了更不要講說他企業賺的錢然後在台灣增加的工作機會台灣的員工領的薪水如果超過所得稅一納額他將來隔年要繳的所得稅所以我們放任這樣大量的電商的這些包裹大量進到台灣來是好到誰啊這是一個\n要很慎重思考的問題關於整個台灣的產業台灣的稅率的政策我們為什麼要一個這樣的政策呢?為什麼要一個兩千萬兩千塊以下的這個免稅額呢?原因是什麼?報告委員這是WTO世界就是那個還有WTO世界公務組織他的規定全世界各國都有採取低價免稅\n何謂美國標準是800美金韓國是150美金我們台灣是2000台幣所以每一個國家的金額都不一樣差距這麼大這個你越讓他進來越多對台灣的製造業就越不利\n現在中國一個最大的問題被全世界詬病就是他們這些的產品本來對外沒有競爭力因為中國政府的大量補貼他甚至只要賣出國他就賺錢了不論他比他製造的成本高還是低那要想辦法現在全球的浪潮美國、南韓這些國家正在重視這些問題我們台灣是不是應該要重視這些問題\n是,報告委員,這個如同委員剛所說的,美國他是從2016年從200美金提高到800美金,非常大幅的提高,所以他現在的情況會非常嚴重,那我們從以前就只有3000,後來在\n一百零七人降兩千。然後我們有剛剛委員提到的次數頻繁。然後我們有每一件都要過X光。我們都要實名制、都要以報單。那這在美國它是沒有的。所以我們對大陸貨物有頻繁。那你有查他有沒有違反他們的強制勞動禁令嗎?我們台灣容許新疆那種集中營製造的這些商品到台灣來嗎?\n你們沒有辦法查驗嘛對不對目前這部分行政院已經在指示各部會研議當中對於這個強迫勞動的貨品應該要禁止他輸入這已經在研議當中好那韓國他在這時刻工作韓國的政策必須這些電商要在韓國落地不然他的消費者保護將來瑕疵商品造成的損害賠償他要去找誰\n不是只有商品本身的問題商品的瑕疵有可能造成消費者另外的傷害這在民法的損害賠償裡面講得清清楚楚那如果你這個是電商寄來的消費者打開就裡面有瑕疵害得消費者受害照目前的方法要去找誰找誰呢所以消費者保護的需要韓國要求電商必須在韓國落地台灣會做這個方面的要求嗎\n呃,包委員,呃,如同委員講的,他韓國是在電子商務法裡面去規範,他電商要落地。是。那這一部分目前台灣的確沒有規範到說電商要…那你們打不打算提出這方面的建議呢?要求電商落地啊,這樣繳稅也清楚啊。啊,不然他錢賺走了,結果他造成了損害賠償,屁股拍一拍不要負責任嗎?\n這部分我們再研議一下。其實過去你們因為我的要求所以已經有做了一些改善但是我覺得趁著這個浪潮現在全球是在面對中國第二次震盪這一些大量請消補貼請消的這個狀況我們要再一次來檢討這個政策既然有規定不能沒有但是金額是大家可以自己高興決定的\n看起來沒有強制規定金額嘛那第一個檢討金額第二個檢討次數第三個要求對於這個強制勞動禁令的這個檢查第四個對於消費者保護要求它落地這一些都是人家其他國家可以提供的這些政策可以供我們參考做通盤性、全面性的檢討好不好是我想謝謝委員的建議這個部分這也是為了保護我們台灣的製造業跟保護台灣的勞工啦好謝謝謝謝委員好謝謝\n下一位質詢請賴士寶、賴委員\n","vtt":"WEBVTT\n\n00:00.987 --> 00:12.196\n主席麻煩請財政部莊部長請莊部長是委員好部長剛剛幾位同仁在這個\n\n00:14.226 --> 00:39.857\n提案說明跟你們的回答我聽起來最大的差別在哪裡呢?幾位提案說明都誓言旦旦說很多的國家對於這一些女性的那個身體用品已經都免了營業稅但是你的報告裡面卻說目前沒有先進國家沒有人有這樣的做法那到底是誰的說法是正確的呢?\n\n00:42.219 --> 01:05.590\n跟委員報告這邊我們也收集了相關國際間對於女性生理用品給予免稅的目前是英國澳洲跟加拿大但他們的稅率呢相對都是高的大概有英國像百分之二十澳洲是十然後加拿大數那其他像匈牙利丹麥瑞典等等都沒有免稅的規定那剛剛提到的好多國家美國啊英國啊什麼\n\n01:06.790 --> 01:32.298\n到底誰的資訊是正確的我現在我沒有採一定的立場是我坐在台下聽發現你們最大的問題是你們根本就沒有在同一個平台上面對話啊他們提案說明的人說這麼多的先進國家對女性的這個生理用品都已經免營業稅了結果你們的報告裡面講說沒有啊只有少數國家那當然還有你們還列舉了其他的點啦我只是要跟你提醒\n\n01:33.038 --> 01:59.484\n提醒說你們剛剛我在台下聽了半個小時你們的對話沒有在同一個層面上那這個部分我們也可以再去擴大了解大家要了解有調查有了解詳盡了解才能有發言的所有的正確那要跟你請教就是最近因為美國跟南韓同時都發現中國大量的這個電商平台這個西音、拼多多的海外版這個TMU\n\n02:03.837 --> 02:24.134\n寄給他們的這個免稅包裹數量非常的龐大甚至認為有傾銷的嫌疑所以在政策上面他們兩個國家都要提出對策這個是這個訊息你知道嗎是的了解那美國的這個對策他是這個要加強來審查然後\n\n02:26.756 --> 02:49.053\n對於違反他們認為說有可能這些這麼大量的有可能違反了這個強制勞動的禁令所謂美國認為強制勞動禁令就是對於新疆這樣子的這個集中營在那邊製造的東西或是在這個中國的監所加工製造的產品如果用這樣的方式來賣來的話他們認為違反了這個強制勞動的禁令那韓國南韓是這樣子是\n\n02:55.356 --> 03:04.654\n如果你沒有在當地南韓國落地然後設立辦公室你的這個包裹電商的包裹進來之後會\n\n03:07.307 --> 03:33.033\n消費者保護的問題因為將來這些消費者不知道要去找誰如果有瑕疵的時候所以他要求要強制落地那目前這兩個方面台灣都沒踩台灣的策略是過去我一再要求所以你們第一個把免稅的薪酬從3000降到2000第二個是一個人一年只能六次的免稅額度目前的做法是這樣那他三至十可以工作我想請問\n\n03:35.473 --> 04:02.261\n這個電商平台賣到台灣來的這些的包裹第一個他不用繳營業稅對不對在免稅的範圍內的不用繳營業稅對不對對免稅範圍裡面才有超過就要沒有營業稅也沒有關稅所以他的成本比在台灣自己本身製造的廠商台灣的廠商出廠要營業稅捏在我們台灣消費是不是要營業稅今天大家在談的營業稅台灣是5%嘛是的是那\n\n04:03.616 --> 04:31.621\n這些產品為什麼這些產品像上一次的所謂的中國震盪就是中國把大量的製造業都搶到中國去美國的報告說鋼鐵業在上一波中國震盪讓美國損失了200萬到240萬的工作機會所以川普才提出製造會重圍美國那現在因為中國的這個低價品的這些大量的傾銷大量的補貼\n\n04:32.961 --> 04:44.515\n全世界認為他的產能不當沒有限制然後政府不斷在補貼要引起第二波的中國震盪那我請問你台灣這些大量的包裹都從哪裡來的?主要都從哪裡來?\n\n04:45.860 --> 05:05.547\n委員報告大概快遞報單裡面你看大概百分之八十八成以上都是從中港澳來的事實上數量是蠻大的對那我想請教你你政策上不能夠再思考嗎我們為什麼台灣的廠商在台灣製造的產品要繳營業稅要繳這個加值型營業稅然後\n\n05:11.131 --> 05:32.431\n從中國來的這些這個電商的貨品不用營業稅再來之後再免稅額度你們又不用關稅那我們關稅的目的在哪裡?原來關稅做到的目的就是要保護台灣的製造業啊結果你把關稅免掉了那想要請教有沒有統計中國80%以上從中國地區來的\n\n05:36.298 --> 05:56.598\n這一些電商的這些包裹,你們估過它的金額是多少?一兆,完稅價格大概一兆一兆多?那一兆多裡面的免稅額是佔多少?免稅額目前我們徵稅的金額快遞貨物是310幾億左右\n\n06:00.441 --> 06:25.098\n一兆多才300億是幾億了一兆多的貨物假設一兆多的貨物在台灣製造的話光一頁稅最少就要500億了更不要講說他企業賺的錢然後在台灣增加的工作機會台灣的員工領的薪水如果超過所得稅一納額他將來隔年要繳的所得稅所以我們放任這樣大量的電商的這些包裹大量進到台灣來是好到誰啊這是一個\n\n06:30.529 --> 06:51.287\n要很慎重思考的問題關於整個台灣的產業台灣的稅率的政策我們為什麼要一個這樣的政策呢?為什麼要一個兩千萬兩千塊以下的這個免稅額呢?原因是什麼?報告委員這是WTO世界就是那個還有WTO世界公務組織他的規定全世界各國都有採取低價免稅\n\n06:52.908 --> 07:07.873\n何謂美國標準是800美金韓國是150美金我們台灣是2000台幣所以每一個國家的金額都不一樣差距這麼大這個你越讓他進來越多對台灣的製造業就越不利\n\n07:10.653 --> 07:36.172\n現在中國一個最大的問題被全世界詬病就是他們這些的產品本來對外沒有競爭力因為中國政府的大量補貼他甚至只要賣出國他就賺錢了不論他比他製造的成本高還是低那要想辦法現在全球的浪潮美國、南韓這些國家正在重視這些問題我們台灣是不是應該要重視這些問題\n\n07:37.697 --> 07:51.907\n是,報告委員,這個如同委員剛所說的,美國他是從2016年從200美金提高到800美金,非常大幅的提高,所以他現在的情況會非常嚴重,那我們從以前就只有3000,後來在\n\n07:54.629 --> 08:15.942\n一百零七人降兩千。然後我們有剛剛委員提到的次數頻繁。然後我們有每一件都要過X光。我們都要實名制、都要以報單。那這在美國它是沒有的。所以我們對大陸貨物有頻繁。那你有查他有沒有違反他們的強制勞動禁令嗎?我們台灣容許新疆那種集中營製造的這些商品到台灣來嗎?\n\n08:17.520 --> 08:40.432\n你們沒有辦法查驗嘛對不對目前這部分行政院已經在指示各部會研議當中對於這個強迫勞動的貨品應該要禁止他輸入這已經在研議當中好那韓國他在這時刻工作韓國的政策必須這些電商要在韓國落地不然他的消費者保護將來瑕疵商品造成的損害賠償他要去找誰\n\n08:42.199 --> 09:07.025\n不是只有商品本身的問題商品的瑕疵有可能造成消費者另外的傷害這在民法的損害賠償裡面講得清清楚楚那如果你這個是電商寄來的消費者打開就裡面有瑕疵害得消費者受害照目前的方法要去找誰找誰呢所以消費者保護的需要韓國要求電商必須在韓國落地台灣會做這個方面的要求嗎\n\n09:08.415 --> 09:31.172\n呃,包委員,呃,如同委員講的,他韓國是在電子商務法裡面去規範,他電商要落地。是。那這一部分目前台灣的確沒有規範到說電商要…那你們打不打算提出這方面的建議呢?要求電商落地啊,這樣繳稅也清楚啊。啊,不然他錢賺走了,結果他造成了損害賠償,屁股拍一拍不要負責任嗎?\n\n09:33.710 --> 09:57.377\n這部分我們再研議一下。其實過去你們因為我的要求所以已經有做了一些改善但是我覺得趁著這個浪潮現在全球是在面對中國第二次震盪這一些大量請消補貼請消的這個狀況我們要再一次來檢討這個政策既然有規定不能沒有但是金額是大家可以自己高興決定的\n\n09:58.777 --> 10:25.513\n看起來沒有強制規定金額嘛那第一個檢討金額第二個檢討次數第三個要求對於這個強制勞動禁令的這個檢查第四個對於消費者保護要求它落地這一些都是人家其他國家可以提供的這些政策可以供我們參考做通盤性、全面性的檢討好不好是我想謝謝委員的建議這個部分這也是為了保護我們台灣的製造業跟保護台灣的勞工啦好謝謝謝謝委員好謝謝\n\n10:33.359 --> 10:33.780\n下一位質詢請賴士寶、賴委員\n\n","segments":[{"start":0.987,"end":12.196,"text":"主席麻煩請財政部莊部長請莊部長是委員好部長剛剛幾位同仁在這個"},{"start":14.226,"end":39.857,"text":"提案說明跟你們的回答我聽起來最大的差別在哪裡呢?幾位提案說明都誓言旦旦說很多的國家對於這一些女性的那個身體用品已經都免了營業稅但是你的報告裡面卻說目前沒有先進國家沒有人有這樣的做法那到底是誰的說法是正確的呢?"},{"start":42.219,"end":65.59,"text":"跟委員報告這邊我們也收集了相關國際間對於女性生理用品給予免稅的目前是英國澳洲跟加拿大但他們的稅率呢相對都是高的大概有英國像百分之二十澳洲是十然後加拿大數那其他像匈牙利丹麥瑞典等等都沒有免稅的規定那剛剛提到的好多國家美國啊英國啊什麼"},{"start":66.79,"end":92.298,"text":"到底誰的資訊是正確的我現在我沒有採一定的立場是我坐在台下聽發現你們最大的問題是你們根本就沒有在同一個平台上面對話啊他們提案說明的人說這麼多的先進國家對女性的這個生理用品都已經免營業稅了結果你們的報告裡面講說沒有啊只有少數國家那當然還有你們還列舉了其他的點啦我只是要跟你提醒"},{"start":93.038,"end":119.484,"text":"提醒說你們剛剛我在台下聽了半個小時你們的對話沒有在同一個層面上那這個部分我們也可以再去擴大了解大家要了解有調查有了解詳盡了解才能有發言的所有的正確那要跟你請教就是最近因為美國跟南韓同時都發現中國大量的這個電商平台這個西音、拼多多的海外版這個TMU"},{"start":123.837,"end":144.134,"text":"寄給他們的這個免稅包裹數量非常的龐大甚至認為有傾銷的嫌疑所以在政策上面他們兩個國家都要提出對策這個是這個訊息你知道嗎是的了解那美國的這個對策他是這個要加強來審查然後"},{"start":146.756,"end":169.053,"text":"對於違反他們認為說有可能這些這麼大量的有可能違反了這個強制勞動的禁令所謂美國認為強制勞動禁令就是對於新疆這樣子的這個集中營在那邊製造的東西或是在這個中國的監所加工製造的產品如果用這樣的方式來賣來的話他們認為違反了這個強制勞動的禁令那韓國南韓是這樣子是"},{"start":175.356,"end":184.654,"text":"如果你沒有在當地南韓國落地然後設立辦公室你的這個包裹電商的包裹進來之後會"},{"start":187.307,"end":213.033,"text":"消費者保護的問題因為將來這些消費者不知道要去找誰如果有瑕疵的時候所以他要求要強制落地那目前這兩個方面台灣都沒踩台灣的策略是過去我一再要求所以你們第一個把免稅的薪酬從3000降到2000第二個是一個人一年只能六次的免稅額度目前的做法是這樣那他三至十可以工作我想請問"},{"start":215.473,"end":242.261,"text":"這個電商平台賣到台灣來的這些的包裹第一個他不用繳營業稅對不對在免稅的範圍內的不用繳營業稅對不對對免稅範圍裡面才有超過就要沒有營業稅也沒有關稅所以他的成本比在台灣自己本身製造的廠商台灣的廠商出廠要營業稅捏在我們台灣消費是不是要營業稅今天大家在談的營業稅台灣是5%嘛是的是那"},{"start":243.616,"end":271.621,"text":"這些產品為什麼這些產品像上一次的所謂的中國震盪就是中國把大量的製造業都搶到中國去美國的報告說鋼鐵業在上一波中國震盪讓美國損失了200萬到240萬的工作機會所以川普才提出製造會重圍美國那現在因為中國的這個低價品的這些大量的傾銷大量的補貼"},{"start":272.961,"end":284.515,"text":"全世界認為他的產能不當沒有限制然後政府不斷在補貼要引起第二波的中國震盪那我請問你台灣這些大量的包裹都從哪裡來的?主要都從哪裡來?"},{"start":285.86,"end":305.547,"text":"委員報告大概快遞報單裡面你看大概百分之八十八成以上都是從中港澳來的事實上數量是蠻大的對那我想請教你你政策上不能夠再思考嗎我們為什麼台灣的廠商在台灣製造的產品要繳營業稅要繳這個加值型營業稅然後"},{"start":311.131,"end":332.431,"text":"從中國來的這些這個電商的貨品不用營業稅再來之後再免稅額度你們又不用關稅那我們關稅的目的在哪裡?原來關稅做到的目的就是要保護台灣的製造業啊結果你把關稅免掉了那想要請教有沒有統計中國80%以上從中國地區來的"},{"start":336.298,"end":356.598,"text":"這一些電商的這些包裹,你們估過它的金額是多少?一兆,完稅價格大概一兆一兆多?那一兆多裡面的免稅額是佔多少?免稅額目前我們徵稅的金額快遞貨物是310幾億左右"},{"start":360.441,"end":385.098,"text":"一兆多才300億是幾億了一兆多的貨物假設一兆多的貨物在台灣製造的話光一頁稅最少就要500億了更不要講說他企業賺的錢然後在台灣增加的工作機會台灣的員工領的薪水如果超過所得稅一納額他將來隔年要繳的所得稅所以我們放任這樣大量的電商的這些包裹大量進到台灣來是好到誰啊這是一個"},{"start":390.529,"end":411.287,"text":"要很慎重思考的問題關於整個台灣的產業台灣的稅率的政策我們為什麼要一個這樣的政策呢?為什麼要一個兩千萬兩千塊以下的這個免稅額呢?原因是什麼?報告委員這是WTO世界就是那個還有WTO世界公務組織他的規定全世界各國都有採取低價免稅"},{"start":412.908,"end":427.873,"text":"何謂美國標準是800美金韓國是150美金我們台灣是2000台幣所以每一個國家的金額都不一樣差距這麼大這個你越讓他進來越多對台灣的製造業就越不利"},{"start":430.653,"end":456.172,"text":"現在中國一個最大的問題被全世界詬病就是他們這些的產品本來對外沒有競爭力因為中國政府的大量補貼他甚至只要賣出國他就賺錢了不論他比他製造的成本高還是低那要想辦法現在全球的浪潮美國、南韓這些國家正在重視這些問題我們台灣是不是應該要重視這些問題"},{"start":457.697,"end":471.907,"text":"是,報告委員,這個如同委員剛所說的,美國他是從2016年從200美金提高到800美金,非常大幅的提高,所以他現在的情況會非常嚴重,那我們從以前就只有3000,後來在"},{"start":474.629,"end":495.942,"text":"一百零七人降兩千。然後我們有剛剛委員提到的次數頻繁。然後我們有每一件都要過X光。我們都要實名制、都要以報單。那這在美國它是沒有的。所以我們對大陸貨物有頻繁。那你有查他有沒有違反他們的強制勞動禁令嗎?我們台灣容許新疆那種集中營製造的這些商品到台灣來嗎?"},{"start":497.52,"end":520.432,"text":"你們沒有辦法查驗嘛對不對目前這部分行政院已經在指示各部會研議當中對於這個強迫勞動的貨品應該要禁止他輸入這已經在研議當中好那韓國他在這時刻工作韓國的政策必須這些電商要在韓國落地不然他的消費者保護將來瑕疵商品造成的損害賠償他要去找誰"},{"start":522.199,"end":547.025,"text":"不是只有商品本身的問題商品的瑕疵有可能造成消費者另外的傷害這在民法的損害賠償裡面講得清清楚楚那如果你這個是電商寄來的消費者打開就裡面有瑕疵害得消費者受害照目前的方法要去找誰找誰呢所以消費者保護的需要韓國要求電商必須在韓國落地台灣會做這個方面的要求嗎"},{"start":548.415,"end":571.172,"text":"呃,包委員,呃,如同委員講的,他韓國是在電子商務法裡面去規範,他電商要落地。是。那這一部分目前台灣的確沒有規範到說電商要…那你們打不打算提出這方面的建議呢?要求電商落地啊,這樣繳稅也清楚啊。啊,不然他錢賺走了,結果他造成了損害賠償,屁股拍一拍不要負責任嗎?"},{"start":573.71,"end":597.377,"text":"這部分我們再研議一下。其實過去你們因為我的要求所以已經有做了一些改善但是我覺得趁著這個浪潮現在全球是在面對中國第二次震盪這一些大量請消補貼請消的這個狀況我們要再一次來檢討這個政策既然有規定不能沒有但是金額是大家可以自己高興決定的"},{"start":598.777,"end":625.513,"text":"看起來沒有強制規定金額嘛那第一個檢討金額第二個檢討次數第三個要求對於這個強制勞動禁令的這個檢查第四個對於消費者保護要求它落地這一些都是人家其他國家可以提供的這些政策可以供我們參考做通盤性、全面性的檢討好不好是我想謝謝委員的建議這個部分這也是為了保護我們台灣的製造業跟保護台灣的勞工啦好謝謝謝謝委員好謝謝"},{"start":633.359,"end":633.78,"text":"下一位質詢請賴士寶、賴委員"}]}}}}