{"id":150991,"url":"https://ivod.ly.gov.tw/Play/Clip/1M/150991","video_url":"https://ivod-lyvod.cdn.hinet.net/vod_1/_definst_/mp4:1MClips/871d5246fb87948e3f3fac105c6854e541a30a144cce7a10f8ba9b0039caa7a6fc0768286ba31c035ea18f28b6918d91.mp4/playlist.m3u8","委員名稱":"伍麗華Saidhai Tahovecahe","委員發言時間":"12:04:30 - 12:15:12","影片長度":"00:10:42","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":642,"end_time":"2024-04-10T12:15:12+08:00","start_time":"2024-04-10T12:04:30+08:00","features":["ai-transcript","gazette"],"type":"Clip","gazette":{"lineno":806,"blocks":[["伍麗華Saidhai Tahovecahe委員：（12時4分）謝謝主席，有請部長。"],["主席：請莊部長。"],["莊部長翠雲：委員好。"],["伍麗華Saidhai Tahovecahe委員：部長好，辛苦了！我們在所得稅法第十七條看到災害損失可以在申報的時候列舉扣除所得稅額，那它是需要舉證勘查，特別是在災損減免專區有提到拍照存證、檢附文件申請減免，而且要在災後30天內報請轄區的稅捐機關辦理。我想重大災害的發生，其實有很多我們無法預期的狀況，以4月3號的花蓮震災來講，我們可以看到其實有很多道路是沒有辦法修復的，可能要花很長的一段時間，很多人也必須在這段時間內安置在外，也就是說，他還要面對無止境的不方便、心力交瘁，回家路迢迢。所以本席特別覺得奇怪的是，像這種規定要在災後發生30天內去做申請減免，其實對他們來講很困難。另外，我們在賦稅署的申辦網站也可以看到，它說收件之後會儘速處理，並且以書面郵寄的方式回復，針對這個部分，其實他安置在外，那他要如何拿到這個書面郵寄的東西？所以想要特別請教一下部長，關於申請災害損失、勘查的時間限制，未來不知道有沒有什麼樣的規劃？另外，關於書面答復，看起來也不符實際狀況，所以有沒有要研議更貼近民眾需求的方式？"],["莊部長翠雲：謝謝委員指教，剛剛也有好幾位委員都提出這方面的指教，對於申請災害損失的申請時間，我們原來說30天，但我們現在一致延長到3個月，也就是90天，讓民眾有比較寬鬆的時間可以來申請。"],["伍麗華Saidhai Tahovecahe委員：是只有單指這一次嗎？"],["莊部長翠雲：我想這個部分是通案的部分，這一次我們先把它延到30天……"],["伍麗華Saidhai Tahovecahe委員：那未來會通案？"],["莊部長翠雲：通案我們再來做處理。"],["伍麗華Saidhai Tahovecahe委員：好，謝謝。"],["莊部長翠雲：另外，是不是以一個更貼近民眾需求的方式，以書面答復顯然不實際，這個我們再來做一些檢討，至於書面怎麼答復，是不是要由國稅局補充說明一下？針對這個部分，委員既然提了，我們一定以更貼近民意的方式來重新檢討，也謝謝委員給我們這樣的一個指教。"],["伍麗華Saidhai Tahovecahe委員：簡政便民非常地重要。"],["莊部長翠雲：對，我們要從速從寬。"],["伍麗華Saidhai Tahovecahe委員：特別是對我們這些災民來說。"],["莊部長翠雲：或者我們在那個說明裡面要寫得更詳細一點，讓民眾知道可以有更好的方式。"],["伍麗華Saidhai Tahovecahe委員：因為他們會很憂慮啦！"],["莊部長翠雲：是。"],["伍麗華Saidhai Tahovecahe委員：另外，請教一下部長，關於所得稅的部分，我們看到所得稅法第十七條有所謂的列舉扣除額和特別扣除額，想要請教您可不可以簡單說明這兩者之間的差別，讓一般民眾可以理解？"],["莊部長翠雲：跟委員報告，在列舉扣除額裡面有一些項目，有一些是有上限的規定等等，在他所能列舉的扣除額裡面，如果比標準扣除額來得低的話，那他可以直接適用標準扣除額，因為列舉扣除額要有一些舉證。"],["伍麗華Saidhai Tahovecahe委員：二擇一嘛！"],["莊部長翠雲：對，二擇一。至於特別扣除額，那是在標準扣除額或列舉扣除額之外符合這樣的情況的話，就可以定額去扣除，這是特別扣除額的一個方式。基本上特別扣除額裡面都有一些政策目的，譬如說少子化，或者是人口老化、長照的部分，少子化就是學齡前幼兒可以做一些特別扣除，所以有這樣的差別性。"],["伍麗華Saidhai Tahovecahe委員：所以它還是有差別性，有一些政策目的可以列入。"],["莊部長翠雲：對。"],["伍麗華Saidhai Tahovecahe委員：為什麼我會這樣子問？我們看一下國外的作法，以德國的所得稅法來看，它會把非屬於醫療保險範圍的醫療費用、長照的費用、身心殘障照顧的費用、子女教育的費用還有這種不可抗力的天然災害導致損失的這些費用，視為是特別保障生存所需，您覺得這樣來看它會比較接近我國的列舉扣除額還是特別扣除額？"],["莊部長翠雲：你說天然災害這一塊？"],["伍麗華Saidhai Tahovecahe委員：就是它上面所列的這些。"],["莊部長翠雲：在我們這邊，您是指說哪一個項目？"],["伍麗華Saidhai Tahovecahe委員：就是剛才這5項。"],["莊部長翠雲：對，這5項，是不是？"],["伍麗華Saidhai Tahovecahe委員：對。"],["莊部長翠雲：長照跟身心障礙、幼兒學前的是在特別扣除額，醫療的部分以及天然災害損失是在列舉扣除額裡面。"],["伍麗華Saidhai Tahovecahe委員：您覺得他們為什麼沒有跟我們做同樣的分類？"],["莊部長翠雲：因為每一個國家的稅制是不同的，可能在結構上會有一些不同的分類，在我們這邊的話，列舉扣除額譬如說醫療的一些費用，現在目前醫療診所的一些費用都可以，你的金額如果加上其他列舉扣除額超過了標準扣除額，事實上你可以實際地再做列舉，沒有上限的限制，像天然災害也沒有一個上限限制，按照實際的損失可以來做列舉的扣除。"],["伍麗華Saidhai Tahovecahe委員：部長，我們看一下我們的特別扣除額，如果我們仔細來看我國，像這些儲蓄投資的、身心障礙、教育學費、幼兒學前費用、長照費用、房租支出費用，看起來都是為了個人的生存權，也就是說，特別扣除額不僅僅是我們財政部常常講的愛心辦稅，而是保障生存權所必須減免的項目，所以我要再請教一下部長，您覺得為何災害損失並不能列為特別扣除額？"],["莊部長翠雲：我覺得災害損失方面，第一個，他要按實際的損失來列報，而且它也沒有上限，事實上列舉扣除額對他來說應該是比較有利。"],["伍麗華Saidhai Tahovecahe委員：但是它是保障生存權沒錯吧？"],["莊部長翠雲：因為它是生活裡面一個重大的支出，所以在稅裡面，我們要讓它從可以總所得裡面來扣除，所以如果他有受到什麼樣損害的話，他就按他實際損失的情況來列報、來做扣除，這會比特別扣除額更好，因為特別扣除額是一個定額的情況，如果他超過的話，他就沒有辦法來列舉。"],["伍麗華Saidhai Tahovecahe委員：這樣好不好？因為很多人關心這個部分，特別是這一次的災損，我希望說是不是可以提出從各扣除目的的評估來評估災害損失改列特別扣除的可行性報告，可以嗎？"],["莊部長翠雲：可以的，我們再提書面報告。"],["伍麗華Saidhai Tahovecahe委員：我會這樣提是因為我們為了要提供低所得者的生存保障，所以我們在去年底特別修正租金列入特別扣除額，可是那個時候也有一個但書，就是如果受扶養直系親屬在中華民國境內有房屋的就不得扣除，這種大家都說是一種通殺式的排富，因為我們知道它是今年生效，明年要申報，很多人就會很憂慮，為什麼？因為很多人來自偏鄉，家裡也有家屋，可是他必須在都會地區就業或者是就學，他必須要租屋，所以想要請教一下部長，如果我們的父母、祖父母在自己的地方有自有住宅，可是我們必須要在外地上班就學租屋，是不是就不符合房屋租金支出的特別扣除？"],["莊部長翠雲：如果父母跟祖父母並不是受扶養的親屬的話，這個孩子、這個年輕人在臺北上班跟就學租屋，他是可以做租金支出特別扣除的。"],["伍麗華Saidhai Tahovecahe委員：對，但是我的意思是說，現在他就會面臨天人交戰，因為你等於是告訴他扶養60歲以上沒有工作的爸爸，他有房子，或者是他不扶養他，他要來報租金扣除額，這個對他來講恰當嗎？我現在的意思是說，我們可不可以去看一下，就是受扶養親屬是不是以他租屋所在地有房為限？我是希望財政部可以去邀請一些內政部以及相關的單位，針對這種社會弱勢的情況去擬一些例外條款，是不是可以提供這樣的一個報告？"],["莊部長翠雲：對於委員這兩項訴求，我們再來研議，然後3個月提報告。"],["伍麗華Saidhai Tahovecahe委員：好。最後一個小問題，因為我們今年生效，明年申報，我想知道他要怎麼申報這個租金特別扣除？財政部會不會跟內政部的租金補貼自動做勾稽？"],["莊部長翠雲：我請署長來做實務面的回答。"],["宋署長秀玲：報告委員，因為現在租金特別扣除要扣掉接受內政部租金補貼的部分，所以我們基本上當然會有一個勾稽的機制，否則會有重複列報的情形。"],["伍麗華Saidhai Tahovecahe委員：好，這樣子很好，因為像教育學費也是跟教育部直接做勾稽，這樣子簡政便民，謝謝部長，謝謝主席。"],["莊部長翠雲：謝謝委員。"],["主席：下一位質詢請黃國昌委員。"]],"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":"150991","pyannote":{"name":"ronny","tool":"pyannote","data":{"url":"https://ivod.ly.gov.tw/Play/Clip/1M/150991","tool":"pyannote","id":"150991-pyannote"},"job_id":"c40lnjWeBpwSTPnu","queued_at":"2024-06-01 12:21:37","status":"done","log":[{"time":"2024-06-01 12:23:20","msg":"downloading https://ivod.ly.gov.tw/Play/Clip/1M/150991"},{"time":"2024-06-01 12:23:21","msg":"downloading https://ivod-lyvod.cdn.hinet.net/vod_1/_definst_/mp4:1MClips/871d5246fb87948e3f3fac105c6854e541a30a144cce7a109cf12f16b805e0f44b664da36d5803b25ea18f28b6918d91.mp4/playlist.m3u8"},{"time":"2024-06-01 12:23:38","msg":"converting mp4 to wav"},{"time":"2024-06-01 12:23:40","msg":"running pyannote"},{"time":"2024-06-01 12:23:51","msg":"status: 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12:21:38","status":"done","log":[{"time":"2024-06-01 12:23:51","msg":"https://ivod.ly.gov.tw/Play/Clip/1M/150991 already downloaded"},{"time":"2024-06-01 12:23:51","msg":"running whisperx with  --language zh --model large-v3 --initial_prompt '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'"},{"time":"2024-06-01 12:24:11","msg":"merging result"},{"time":"2024-06-01 12:24:11","msg":"status: done"}],"result":{"json":"{\"segments\": [{\"start\": 4.471, \"end\": 26.738, \"text\": \"委員好部長好辛苦了齁我們在所得稅法的第17條可以看到災害損失呢可以在申報的時候列舉扣除所得稅額齁那他是需要舉證勘查特別是在我們的災損減免專區他有提到拍照純證減負文件\", \"words\": [{\"word\": \"委\", \"start\": 4.471, \"end\": 4.731, \"score\": 0.85}, {\"word\": \"員\"}, {\"word\": \"好\", \"start\": 4.731, \"end\": 5.391, \"score\": 0.947}, {\"word\": \"部\", \"start\": 5.391, \"end\": 5.691, \"score\": 0.852}, {\"word\": \"長\"}, {\"word\": \"好\", \"start\": 5.691, \"end\": 5.891, \"score\": 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\"score\": 0.999}, {\"word\": \"動\"}, {\"word\": \"做\", \"start\": 604.183, \"end\": 604.223, \"score\": 0.493}, {\"word\": \"勾\", \"start\": 604.223, \"end\": 604.343, \"score\": 0.833}, {\"word\": \"結\"}, {\"word\": \"我\", \"start\": 604.343, \"end\": 604.363, \"score\": 0.0}, {\"word\": \"請\"}, {\"word\": \"署\", \"start\": 604.363, \"end\": 604.423, \"score\": 0.666}, {\"word\": \"長\"}, {\"word\": \"來\"}, {\"word\": \"做\", \"start\": 604.423, \"end\": 604.523, \"score\": 0.865}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"實\"}, {\"word\": \"務\"}, {\"word\": \"面\", \"start\": 604.523, \"end\": 604.543, \"score\": 0.0}, {\"word\": \"的\", \"start\": 604.543, \"end\": 604.624, \"score\": 0.748}, {\"word\": \"回\", \"start\": 604.624, \"end\": 604.864, \"score\": 0.916}, {\"word\": \"答\", \"start\": 604.864, \"end\": 604.884, \"score\": 0.0}, {\"word\": \"黃\"}, {\"word\": \"國\"}, {\"word\": \"昌\", \"start\": 610.768, \"end\": 610.988, \"score\": 0.823}, {\"word\": \"、\"}, {\"word\": \"黃\"}, {\"word\": \"委\", \"start\": 610.988, \"end\": 611.008, \"score\": 0.008}, {\"word\": \"員\"}], \"language\": \"zh\"}","srt":"1\n00:00:04,471 --> 00:00:26,738\n委員好部長好辛苦了齁我們在所得稅法的第17條可以看到災害損失呢可以在申報的時候列舉扣除所得稅額齁那他是需要舉證勘查特別是在我們的災損減免專區他有提到拍照純證減負文件\n\n2\n00:00:47,074 --> 00:01:01,520\n四月三號的這個花蓮正哉我們可以看到他其實很多的道路他是沒有辦法修復可能要花很長的一段時間那很多的人呢\n\n3\n00:01:01,980 --> 00:01:27,802\n他也必須在這段時間內安置在外也就是說他還要面對無止境的不方便心靈交瘁那回家路條條所以特別就是覺得奇怪說那像這種規定要災後發生30天內要來去做申請減免其實對他們來講很困難那另外我們在負稅署的申辦網站也可以看到\n\n4\n00:01:28,322 --> 00:01:49,853\n他說收件之後會儘速處理並且以書面郵寄的方式回覆所以這個部分其實他安置在外那他要如何拿到這個書面的郵寄的東西所以特別想要請教一下部長關於申請災害損失勘查的一個時間限制\n\n5\n00:01:50,773 --> 00:02:03,038\n那未來不知道有沒有什麼樣的規劃那另外關於書面答覆看起來也不符實際狀況所以有沒有要研議更貼近民眾需求的方式部長\n\n6\n00:02:04,981 --> 00:02:15,755\n呃謝謝委員主指教那剛剛也有好幾位委員都有在這方面的指教那對於申請災害損失的這個申請時間呃我們原來說30天但我們現在一直延長到3個月就是90天讓民眾有比較寬鬆的時間可以來只有單紙這一次嗎\n\n7\n00:02:22,063 --> 00:02:22,783\n賴慧琳、賴慧琳、賴慧琳、賴慧琳、賴慧琳、\n\n8\n00:02:42,512 --> 00:02:42,892\n國稅局補充說明\n\n9\n00:03:04,894 --> 00:03:24,151\n那另外請教一下部長就是關於這個所得稅的部分我們看到所得稅法第17條所謂的列舉扣除額跟特別扣除額想請教您一下可不可以簡單的講就是這兩者之間它的一個差別讓我們的一般民眾可以理解\n\n10\n00:03:26,320 --> 00:03:50,576\n委員報告列舉扣除額裡面我們有一些項目然後他也有一些有一些是有上限的規定喔等等那他如果說他所能列舉的扣除額裡面如果比標準扣除額來的低的話那他可以直接試用標準扣除額因為列舉扣除額他要一二折一嘛對對對二折一嘛如果這那特別扣除額那是在標準扣除額或列舉扣除額之外\n\n11\n00:03:51,056 --> 00:03:51,617\n賴清晨、賴清晨、賴清晨、賴清晨、\n\n12\n00:04:10,310 --> 00:04:17,357\n李慧琼等19人、李慧琼等19人、李慧琼等19人、李慧琼等19人、李慧琼等19人、李慧琼等19人、李慧琼等19人、李慧琼等19人、李慧琼等19人、\n\n13\n00:04:29,589 --> 00:04:50,384\n長照的費用、身心殘障照顧的費用、子女教育的費用還有這種不可抗力的天然災害導致損失的這些費用他把它視為是特別保障生存所需那您覺得這樣子來看他會比較接近我國的列舉扣除額還是特別扣除額就是他上面所列的這些在我們這邊對\n\n14\n00:04:58,886 --> 00:05:05,472\n您是指說哪一個項目?就是剛才這五項呢?對,這五項是不是?那長照跟身心障礙、幼兒學前的是在特別扣除額。那醫療的部分以及天然災害損失是在列舉扣除額裡面。那您覺得他們為什麼沒有跟我們做同樣的分類?\n\n15\n00:05:22,933 --> 00:05:37,259\n呃他因為每一個國家他的稅制是不同的是好那他可能在結構上會有一些不同做分類那在我們這邊的話你這邊列舉扣除額的話比如說醫療的一些費用那現在目前醫療診所的一些費用都可以那你的金額如果\n\n16\n00:05:37,639 --> 00:05:38,800\n李慧琼、李慧琼、李慧琼、李慧琼\n\n17\n00:05:57,555 --> 00:06:25,922\n像這些除序投資的身心障礙、教育學費、幼兒學錢費用、長照費用、房租支出費用看起來都是為了個人的生存權也就是說特別扣除額它不僅僅是我們財政部常常講的愛心半稅而是保障生存權所必須減免的一個項目所以我要再請教一下部長您覺得為何災害損失並不能列為特別扣除額\n\n18\n00:06:28,223 --> 00:06:38,470\n在災害損失他第一個他就要按他實際的損失可以來可以來列保而且他也沒有上限那事實上在列舉扣除對他來說應該是比較有利但是他是保障生存權沒錯吧\n\n19\n00:06:44,038 --> 00:07:03,835\n因為他是在這個生活裡面的一個重大的一個支出重大的支出所以在稅的裡面我們要讓他可以從所得裡面來做一個扣除所以如果他有受到什麼樣的一個損害的話他就按他實際損失的情況來列報來做扣除那會比特別扣除更好因為特別扣除他是一個定額的情況定額的情況如果他超過的話他就沒有辦法來列舉了這樣好不好就是\n\n20\n00:07:08,419 --> 00:07:29,814\n因為很多人關心這個部分特別是這一次的災損那我希望說是不是可以從各扣除目的的評估來評估這個災害損失改列特別扣除的一個可行性的一個報告可以嗎可以的我們再提書面報告那我會這樣提是因為我們在去年年底\n\n21\n00:07:30,695 --> 00:07:51,960\n因為為了要提供低所得者的一個生存保障所以呢我們在去年底有特別修正一個就是租金列入特別扣除可是呢那個時候也有一個但書就是如果受扶養直系的親屬他在中華民國境內有房屋的就不得扣除\n\n22\n00:07:52,720 --> 00:08:04,208\n賴士葆等21人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士�\n\n23\n00:08:14,395 --> 00:08:41,617\n可是呢他必須在都會地區或者就業或者是就學他必須要來去做租屋所以想要請教一下部長您就是如果我們的父母祖父母他在自己的地方他有自由住宅可是他必須要在外地上班就學租屋那他是不是就不符合房屋租金支出的這個特別扣除\n\n24\n00:08:43,243 --> 00:08:44,445\n李慧琼、李慧琼、李慧琼、李慧琼\n\n25\n00:08:54,775 --> 00:09:14,960\n租金支出特別扣除對但是我的意思是說現在他就會面臨天人交戰啊因為你等於是告訴他說我撫養我這個60歲以上沒有工作的爸爸他有房子那或者是我不撫養他我要來報這個租金扣除其實\n\n26\n00:09:16,380 --> 00:09:42,611\n這個對他來講恰當嗎那我現在的意思是說我們可不可以去看一下就是我們受撫養親屬是不是以他的租屋所在地的有房為限我是希望說財政部可以去邀集一些內政部以及相關的單位針對這種社會弱勢的情況去擬一些例外條款那是不是可以提供這樣的一個報告\n\n27\n00:09:43,929 --> 00:10:04,884\n對於委員這個地方這兩項訴求我們再來研議然後3個議員你提報告好那最後一個小問題因為我們今年生效明年申報啦那我是想知道說像這個租金特別扣除他要怎麼申報那財政部會不會跟內政部的租金補貼去自動做勾結我請署長來做這個實務面的回答\n\n28\n00:10:10,768 --> 00:10:11,008\n黃國昌、黃委員\n\n","tsv":"start\tend\ttext\n4471\t26738\t委員好部長好辛苦了齁我們在所得稅法的第17條可以看到災害損失呢可以在申報的時候列舉扣除所得稅額齁那他是需要舉證勘查特別是在我們的災損減免專區他有提到拍照純證減負文件\n28439\t46834\t賴慎、賴慎、賴慎、\n47074\t61520\t四月三號的這個花蓮正哉我們可以看到他其實很多的道路他是沒有辦法修復可能要花很長的一段時間那很多的人呢\n61980\t87802\t他也必須在這段時間內安置在外也就是說他還要面對無止境的不方便心靈交瘁那回家路條條所以特別就是覺得奇怪說那像這種規定要災後發生30天內要來去做申請減免其實對他們來講很困難那另外我們在負稅署的申辦網站也可以看到\n88322\t109853\t他說收件之後會儘速處理並且以書面郵寄的方式回覆所以這個部分其實他安置在外那他要如何拿到這個書面的郵寄的東西所以特別想要請教一下部長關於申請災害損失勘查的一個時間限制\n110773\t123038\t那未來不知道有沒有什麼樣的規劃那另外關於書面答覆看起來也不符實際狀況所以有沒有要研議更貼近民眾需求的方式部長\n124981\t135755\t呃謝謝委員主指教那剛剛也有好幾位委員都有在這方面的指教那對於申請災害損失的這個申請時間呃我們原來說30天但我們現在一直延長到3個月就是90天讓民眾有比較寬鬆的時間可以來只有單紙這一次嗎\n142063\t142783\t賴慧琳、賴慧琳、賴慧琳、賴慧琳、賴慧琳、\n162512\t162892\t國稅局補充說明\n184894\t204151\t那另外請教一下部長就是關於這個所得稅的部分我們看到所得稅法第17條所謂的列舉扣除額跟特別扣除額想請教您一下可不可以簡單的講就是這兩者之間它的一個差別讓我們的一般民眾可以理解\n206320\t230576\t委員報告列舉扣除額裡面我們有一些項目然後他也有一些有一些是有上限的規定喔等等那他如果說他所能列舉的扣除額裡面如果比標準扣除額來的低的話那他可以直接試用標準扣除額因為列舉扣除額他要一二折一嘛對對對二折一嘛如果這那特別扣除額那是在標準扣除額或列舉扣除額之外\n231056\t231617\t賴清晨、賴清晨、賴清晨、賴清晨、\n250310\t257357\t李慧琼等19人、李慧琼等19人、李慧琼等19人、李慧琼等19人、李慧琼等19人、李慧琼等19人、李慧琼等19人、李慧琼等19人、李慧琼等19人、\n269589\t290384\t長照的費用、身心殘障照顧的費用、子女教育的費用還有這種不可抗力的天然災害導致損失的這些費用他把它視為是特別保障生存所需那您覺得這樣子來看他會比較接近我國的列舉扣除額還是特別扣除額就是他上面所列的這些在我們這邊對\n298886\t305472\t您是指說哪一個項目?就是剛才這五項呢?對,這五項是不是?那長照跟身心障礙、幼兒學前的是在特別扣除額。那醫療的部分以及天然災害損失是在列舉扣除額裡面。那您覺得他們為什麼沒有跟我們做同樣的分類?\n322933\t337259\t呃他因為每一個國家他的稅制是不同的是好那他可能在結構上會有一些不同做分類那在我們這邊的話你這邊列舉扣除額的話比如說醫療的一些費用那現在目前醫療診所的一些費用都可以那你的金額如果\n337639\t338800\t李慧琼、李慧琼、李慧琼、李慧琼\n357555\t385922\t像這些除序投資的身心障礙、教育學費、幼兒學錢費用、長照費用、房租支出費用看起來都是為了個人的生存權也就是說特別扣除額它不僅僅是我們財政部常常講的愛心半稅而是保障生存權所必須減免的一個項目所以我要再請教一下部長您覺得為何災害損失並不能列為特別扣除額\n388223\t398470\t在災害損失他第一個他就要按他實際的損失可以來可以來列保而且他也沒有上限那事實上在列舉扣除對他來說應該是比較有利但是他是保障生存權沒錯吧\n404038\t423835\t因為他是在這個生活裡面的一個重大的一個支出重大的支出所以在稅的裡面我們要讓他可以從所得裡面來做一個扣除所以如果他有受到什麼樣的一個損害的話他就按他實際損失的情況來列報來做扣除那會比特別扣除更好因為特別扣除他是一個定額的情況定額的情況如果他超過的話他就沒有辦法來列舉了這樣好不好就是\n428419\t449814\t因為很多人關心這個部分特別是這一次的災損那我希望說是不是可以從各扣除目的的評估來評估這個災害損失改列特別扣除的一個可行性的一個報告可以嗎可以的我們再提書面報告那我會這樣提是因為我們在去年年底\n450695\t471960\t因為為了要提供低所得者的一個生存保障所以呢我們在去年底有特別修正一個就是租金列入特別扣除可是呢那個時候也有一個但書就是如果受扶養直系的親屬他在中華民國境內有房屋的就不得扣除\n472720\t484208\t賴士葆等21人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士�\n494395\t521617\t可是呢他必須在都會地區或者就業或者是就學他必須要來去做租屋所以想要請教一下部長您就是如果我們的父母祖父母他在自己的地方他有自由住宅可是他必須要在外地上班就學租屋那他是不是就不符合房屋租金支出的這個特別扣除\n523243\t524445\t李慧琼、李慧琼、李慧琼、李慧琼\n534775\t554960\t租金支出特別扣除對但是我的意思是說現在他就會面臨天人交戰啊因為你等於是告訴他說我撫養我這個60歲以上沒有工作的爸爸他有房子那或者是我不撫養他我要來報這個租金扣除其實\n556380\t582611\t這個對他來講恰當嗎那我現在的意思是說我們可不可以去看一下就是我們受撫養親屬是不是以他的租屋所在地的有房為限我是希望說財政部可以去邀集一些內政部以及相關的單位針對這種社會弱勢的情況去擬一些例外條款那是不是可以提供這樣的一個報告\n583929\t604884\t對於委員這個地方這兩項訴求我們再來研議然後3個議員你提報告好那最後一個小問題因為我們今年生效明年申報啦那我是想知道說像這個租金特別扣除他要怎麼申報那財政部會不會跟內政部的租金補貼去自動做勾結我請署長來做這個實務面的回答\n610768\t611008\t黃國昌、黃委員\n","txt":"委員好部長好辛苦了齁我們在所得稅法的第17條可以看到災害損失呢可以在申報的時候列舉扣除所得稅額齁那他是需要舉證勘查特別是在我們的災損減免專區他有提到拍照純證減負文件\n賴慎、賴慎、賴慎、\n四月三號的這個花蓮正哉我們可以看到他其實很多的道路他是沒有辦法修復可能要花很長的一段時間那很多的人呢\n他也必須在這段時間內安置在外也就是說他還要面對無止境的不方便心靈交瘁那回家路條條所以特別就是覺得奇怪說那像這種規定要災後發生30天內要來去做申請減免其實對他們來講很困難那另外我們在負稅署的申辦網站也可以看到\n他說收件之後會儘速處理並且以書面郵寄的方式回覆所以這個部分其實他安置在外那他要如何拿到這個書面的郵寄的東西所以特別想要請教一下部長關於申請災害損失勘查的一個時間限制\n那未來不知道有沒有什麼樣的規劃那另外關於書面答覆看起來也不符實際狀況所以有沒有要研議更貼近民眾需求的方式部長\n呃謝謝委員主指教那剛剛也有好幾位委員都有在這方面的指教那對於申請災害損失的這個申請時間呃我們原來說30天但我們現在一直延長到3個月就是90天讓民眾有比較寬鬆的時間可以來只有單紙這一次嗎\n賴慧琳、賴慧琳、賴慧琳、賴慧琳、賴慧琳、\n國稅局補充說明\n那另外請教一下部長就是關於這個所得稅的部分我們看到所得稅法第17條所謂的列舉扣除額跟特別扣除額想請教您一下可不可以簡單的講就是這兩者之間它的一個差別讓我們的一般民眾可以理解\n委員報告列舉扣除額裡面我們有一些項目然後他也有一些有一些是有上限的規定喔等等那他如果說他所能列舉的扣除額裡面如果比標準扣除額來的低的話那他可以直接試用標準扣除額因為列舉扣除額他要一二折一嘛對對對二折一嘛如果這那特別扣除額那是在標準扣除額或列舉扣除額之外\n賴清晨、賴清晨、賴清晨、賴清晨、\n李慧琼等19人、李慧琼等19人、李慧琼等19人、李慧琼等19人、李慧琼等19人、李慧琼等19人、李慧琼等19人、李慧琼等19人、李慧琼等19人、\n長照的費用、身心殘障照顧的費用、子女教育的費用還有這種不可抗力的天然災害導致損失的這些費用他把它視為是特別保障生存所需那您覺得這樣子來看他會比較接近我國的列舉扣除額還是特別扣除額就是他上面所列的這些在我們這邊對\n您是指說哪一個項目?就是剛才這五項呢?對,這五項是不是?那長照跟身心障礙、幼兒學前的是在特別扣除額。那醫療的部分以及天然災害損失是在列舉扣除額裡面。那您覺得他們為什麼沒有跟我們做同樣的分類?\n呃他因為每一個國家他的稅制是不同的是好那他可能在結構上會有一些不同做分類那在我們這邊的話你這邊列舉扣除額的話比如說醫療的一些費用那現在目前醫療診所的一些費用都可以那你的金額如果\n李慧琼、李慧琼、李慧琼、李慧琼\n像這些除序投資的身心障礙、教育學費、幼兒學錢費用、長照費用、房租支出費用看起來都是為了個人的生存權也就是說特別扣除額它不僅僅是我們財政部常常講的愛心半稅而是保障生存權所必須減免的一個項目所以我要再請教一下部長您覺得為何災害損失並不能列為特別扣除額\n在災害損失他第一個他就要按他實際的損失可以來可以來列保而且他也沒有上限那事實上在列舉扣除對他來說應該是比較有利但是他是保障生存權沒錯吧\n因為他是在這個生活裡面的一個重大的一個支出重大的支出所以在稅的裡面我們要讓他可以從所得裡面來做一個扣除所以如果他有受到什麼樣的一個損害的話他就按他實際損失的情況來列報來做扣除那會比特別扣除更好因為特別扣除他是一個定額的情況定額的情況如果他超過的話他就沒有辦法來列舉了這樣好不好就是\n因為很多人關心這個部分特別是這一次的災損那我希望說是不是可以從各扣除目的的評估來評估這個災害損失改列特別扣除的一個可行性的一個報告可以嗎可以的我們再提書面報告那我會這樣提是因為我們在去年年底\n因為為了要提供低所得者的一個生存保障所以呢我們在去年底有特別修正一個就是租金列入特別扣除可是呢那個時候也有一個但書就是如果受扶養直系的親屬他在中華民國境內有房屋的就不得扣除\n賴士葆等21人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士�\n可是呢他必須在都會地區或者就業或者是就學他必須要來去做租屋所以想要請教一下部長您就是如果我們的父母祖父母他在自己的地方他有自由住宅可是他必須要在外地上班就學租屋那他是不是就不符合房屋租金支出的這個特別扣除\n李慧琼、李慧琼、李慧琼、李慧琼\n租金支出特別扣除對但是我的意思是說現在他就會面臨天人交戰啊因為你等於是告訴他說我撫養我這個60歲以上沒有工作的爸爸他有房子那或者是我不撫養他我要來報這個租金扣除其實\n這個對他來講恰當嗎那我現在的意思是說我們可不可以去看一下就是我們受撫養親屬是不是以他的租屋所在地的有房為限我是希望說財政部可以去邀集一些內政部以及相關的單位針對這種社會弱勢的情況去擬一些例外條款那是不是可以提供這樣的一個報告\n對於委員這個地方這兩項訴求我們再來研議然後3個議員你提報告好那最後一個小問題因為我們今年生效明年申報啦那我是想知道說像這個租金特別扣除他要怎麼申報那財政部會不會跟內政部的租金補貼去自動做勾結我請署長來做這個實務面的回答\n黃國昌、黃委員\n","vtt":"WEBVTT\n\n00:04.471 --> 00:26.738\n委員好部長好辛苦了齁我們在所得稅法的第17條可以看到災害損失呢可以在申報的時候列舉扣除所得稅額齁那他是需要舉證勘查特別是在我們的災損減免專區他有提到拍照純證減負文件\n\n00:47.074 --> 01:01.520\n四月三號的這個花蓮正哉我們可以看到他其實很多的道路他是沒有辦法修復可能要花很長的一段時間那很多的人呢\n\n01:01.980 --> 01:27.802\n他也必須在這段時間內安置在外也就是說他還要面對無止境的不方便心靈交瘁那回家路條條所以特別就是覺得奇怪說那像這種規定要災後發生30天內要來去做申請減免其實對他們來講很困難那另外我們在負稅署的申辦網站也可以看到\n\n01:28.322 --> 01:49.853\n他說收件之後會儘速處理並且以書面郵寄的方式回覆所以這個部分其實他安置在外那他要如何拿到這個書面的郵寄的東西所以特別想要請教一下部長關於申請災害損失勘查的一個時間限制\n\n01:50.773 --> 02:03.038\n那未來不知道有沒有什麼樣的規劃那另外關於書面答覆看起來也不符實際狀況所以有沒有要研議更貼近民眾需求的方式部長\n\n02:04.981 --> 02:15.755\n呃謝謝委員主指教那剛剛也有好幾位委員都有在這方面的指教那對於申請災害損失的這個申請時間呃我們原來說30天但我們現在一直延長到3個月就是90天讓民眾有比較寬鬆的時間可以來只有單紙這一次嗎\n\n02:22.063 --> 02:22.783\n賴慧琳、賴慧琳、賴慧琳、賴慧琳、賴慧琳、\n\n02:42.512 --> 02:42.892\n國稅局補充說明\n\n03:04.894 --> 03:24.151\n那另外請教一下部長就是關於這個所得稅的部分我們看到所得稅法第17條所謂的列舉扣除額跟特別扣除額想請教您一下可不可以簡單的講就是這兩者之間它的一個差別讓我們的一般民眾可以理解\n\n03:26.320 --> 03:50.576\n委員報告列舉扣除額裡面我們有一些項目然後他也有一些有一些是有上限的規定喔等等那他如果說他所能列舉的扣除額裡面如果比標準扣除額來的低的話那他可以直接試用標準扣除額因為列舉扣除額他要一二折一嘛對對對二折一嘛如果這那特別扣除額那是在標準扣除額或列舉扣除額之外\n\n03:51.056 --> 03:51.617\n賴清晨、賴清晨、賴清晨、賴清晨、\n\n04:10.310 --> 04:17.357\n李慧琼等19人、李慧琼等19人、李慧琼等19人、李慧琼等19人、李慧琼等19人、李慧琼等19人、李慧琼等19人、李慧琼等19人、李慧琼等19人、\n\n04:29.589 --> 04:50.384\n長照的費用、身心殘障照顧的費用、子女教育的費用還有這種不可抗力的天然災害導致損失的這些費用他把它視為是特別保障生存所需那您覺得這樣子來看他會比較接近我國的列舉扣除額還是特別扣除額就是他上面所列的這些在我們這邊對\n\n04:58.886 --> 05:05.472\n您是指說哪一個項目?就是剛才這五項呢?對,這五項是不是?那長照跟身心障礙、幼兒學前的是在特別扣除額。那醫療的部分以及天然災害損失是在列舉扣除額裡面。那您覺得他們為什麼沒有跟我們做同樣的分類?\n\n05:22.933 --> 05:37.259\n呃他因為每一個國家他的稅制是不同的是好那他可能在結構上會有一些不同做分類那在我們這邊的話你這邊列舉扣除額的話比如說醫療的一些費用那現在目前醫療診所的一些費用都可以那你的金額如果\n\n05:37.639 --> 05:38.800\n李慧琼、李慧琼、李慧琼、李慧琼\n\n05:57.555 --> 06:25.922\n像這些除序投資的身心障礙、教育學費、幼兒學錢費用、長照費用、房租支出費用看起來都是為了個人的生存權也就是說特別扣除額它不僅僅是我們財政部常常講的愛心半稅而是保障生存權所必須減免的一個項目所以我要再請教一下部長您覺得為何災害損失並不能列為特別扣除額\n\n06:28.223 --> 06:38.470\n在災害損失他第一個他就要按他實際的損失可以來可以來列保而且他也沒有上限那事實上在列舉扣除對他來說應該是比較有利但是他是保障生存權沒錯吧\n\n06:44.038 --> 07:03.835\n因為他是在這個生活裡面的一個重大的一個支出重大的支出所以在稅的裡面我們要讓他可以從所得裡面來做一個扣除所以如果他有受到什麼樣的一個損害的話他就按他實際損失的情況來列報來做扣除那會比特別扣除更好因為特別扣除他是一個定額的情況定額的情況如果他超過的話他就沒有辦法來列舉了這樣好不好就是\n\n07:08.419 --> 07:29.814\n因為很多人關心這個部分特別是這一次的災損那我希望說是不是可以從各扣除目的的評估來評估這個災害損失改列特別扣除的一個可行性的一個報告可以嗎可以的我們再提書面報告那我會這樣提是因為我們在去年年底\n\n07:30.695 --> 07:51.960\n因為為了要提供低所得者的一個生存保障所以呢我們在去年底有特別修正一個就是租金列入特別扣除可是呢那個時候也有一個但書就是如果受扶養直系的親屬他在中華民國境內有房屋的就不得扣除\n\n07:52.720 --> 08:04.208\n賴士葆等21人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士�\n\n08:14.395 --> 08:41.617\n可是呢他必須在都會地區或者就業或者是就學他必須要來去做租屋所以想要請教一下部長您就是如果我們的父母祖父母他在自己的地方他有自由住宅可是他必須要在外地上班就學租屋那他是不是就不符合房屋租金支出的這個特別扣除\n\n08:43.243 --> 08:44.445\n李慧琼、李慧琼、李慧琼、李慧琼\n\n08:54.775 --> 09:14.960\n租金支出特別扣除對但是我的意思是說現在他就會面臨天人交戰啊因為你等於是告訴他說我撫養我這個60歲以上沒有工作的爸爸他有房子那或者是我不撫養他我要來報這個租金扣除其實\n\n09:16.380 --> 09:42.611\n這個對他來講恰當嗎那我現在的意思是說我們可不可以去看一下就是我們受撫養親屬是不是以他的租屋所在地的有房為限我是希望說財政部可以去邀集一些內政部以及相關的單位針對這種社會弱勢的情況去擬一些例外條款那是不是可以提供這樣的一個報告\n\n09:43.929 --> 10:04.884\n對於委員這個地方這兩項訴求我們再來研議然後3個議員你提報告好那最後一個小問題因為我們今年生效明年申報啦那我是想知道說像這個租金特別扣除他要怎麼申報那財政部會不會跟內政部的租金補貼去自動做勾結我請署長來做這個實務面的回答\n\n10:10.768 --> 10:11.008\n黃國昌、黃委員\n\n","segments":[{"start":4.471,"end":26.738,"text":"委員好部長好辛苦了齁我們在所得稅法的第17條可以看到災害損失呢可以在申報的時候列舉扣除所得稅額齁那他是需要舉證勘查特別是在我們的災損減免專區他有提到拍照純證減負文件"},{"start":28.439,"end":46.834,"text":"賴慎、賴慎、賴慎、"},{"start":47.074,"end":61.52,"text":"四月三號的這個花蓮正哉我們可以看到他其實很多的道路他是沒有辦法修復可能要花很長的一段時間那很多的人呢"},{"start":61.98,"end":87.802,"text":"他也必須在這段時間內安置在外也就是說他還要面對無止境的不方便心靈交瘁那回家路條條所以特別就是覺得奇怪說那像這種規定要災後發生30天內要來去做申請減免其實對他們來講很困難那另外我們在負稅署的申辦網站也可以看到"},{"start":88.322,"end":109.853,"text":"他說收件之後會儘速處理並且以書面郵寄的方式回覆所以這個部分其實他安置在外那他要如何拿到這個書面的郵寄的東西所以特別想要請教一下部長關於申請災害損失勘查的一個時間限制"},{"start":110.773,"end":123.038,"text":"那未來不知道有沒有什麼樣的規劃那另外關於書面答覆看起來也不符實際狀況所以有沒有要研議更貼近民眾需求的方式部長"},{"start":124.981,"end":135.755,"text":"呃謝謝委員主指教那剛剛也有好幾位委員都有在這方面的指教那對於申請災害損失的這個申請時間呃我們原來說30天但我們現在一直延長到3個月就是90天讓民眾有比較寬鬆的時間可以來只有單紙這一次嗎"},{"start":142.063,"end":142.783,"text":"賴慧琳、賴慧琳、賴慧琳、賴慧琳、賴慧琳、"},{"start":162.512,"end":162.892,"text":"國稅局補充說明"},{"start":184.894,"end":204.151,"text":"那另外請教一下部長就是關於這個所得稅的部分我們看到所得稅法第17條所謂的列舉扣除額跟特別扣除額想請教您一下可不可以簡單的講就是這兩者之間它的一個差別讓我們的一般民眾可以理解"},{"start":206.32,"end":230.576,"text":"委員報告列舉扣除額裡面我們有一些項目然後他也有一些有一些是有上限的規定喔等等那他如果說他所能列舉的扣除額裡面如果比標準扣除額來的低的話那他可以直接試用標準扣除額因為列舉扣除額他要一二折一嘛對對對二折一嘛如果這那特別扣除額那是在標準扣除額或列舉扣除額之外"},{"start":231.056,"end":231.617,"text":"賴清晨、賴清晨、賴清晨、賴清晨、"},{"start":250.31,"end":257.357,"text":"李慧琼等19人、李慧琼等19人、李慧琼等19人、李慧琼等19人、李慧琼等19人、李慧琼等19人、李慧琼等19人、李慧琼等19人、李慧琼等19人、"},{"start":269.589,"end":290.384,"text":"長照的費用、身心殘障照顧的費用、子女教育的費用還有這種不可抗力的天然災害導致損失的這些費用他把它視為是特別保障生存所需那您覺得這樣子來看他會比較接近我國的列舉扣除額還是特別扣除額就是他上面所列的這些在我們這邊對"},{"start":298.886,"end":305.472,"text":"您是指說哪一個項目?就是剛才這五項呢?對,這五項是不是?那長照跟身心障礙、幼兒學前的是在特別扣除額。那醫療的部分以及天然災害損失是在列舉扣除額裡面。那您覺得他們為什麼沒有跟我們做同樣的分類?"},{"start":322.933,"end":337.259,"text":"呃他因為每一個國家他的稅制是不同的是好那他可能在結構上會有一些不同做分類那在我們這邊的話你這邊列舉扣除額的話比如說醫療的一些費用那現在目前醫療診所的一些費用都可以那你的金額如果"},{"start":337.639,"end":338.8,"text":"李慧琼、李慧琼、李慧琼、李慧琼"},{"start":357.555,"end":385.922,"text":"像這些除序投資的身心障礙、教育學費、幼兒學錢費用、長照費用、房租支出費用看起來都是為了個人的生存權也就是說特別扣除額它不僅僅是我們財政部常常講的愛心半稅而是保障生存權所必須減免的一個項目所以我要再請教一下部長您覺得為何災害損失並不能列為特別扣除額"},{"start":388.223,"end":398.47,"text":"在災害損失他第一個他就要按他實際的損失可以來可以來列保而且他也沒有上限那事實上在列舉扣除對他來說應該是比較有利但是他是保障生存權沒錯吧"},{"start":404.038,"end":423.835,"text":"因為他是在這個生活裡面的一個重大的一個支出重大的支出所以在稅的裡面我們要讓他可以從所得裡面來做一個扣除所以如果他有受到什麼樣的一個損害的話他就按他實際損失的情況來列報來做扣除那會比特別扣除更好因為特別扣除他是一個定額的情況定額的情況如果他超過的話他就沒有辦法來列舉了這樣好不好就是"},{"start":428.419,"end":449.814,"text":"因為很多人關心這個部分特別是這一次的災損那我希望說是不是可以從各扣除目的的評估來評估這個災害損失改列特別扣除的一個可行性的一個報告可以嗎可以的我們再提書面報告那我會這樣提是因為我們在去年年底"},{"start":450.695,"end":471.96,"text":"因為為了要提供低所得者的一個生存保障所以呢我們在去年底有特別修正一個就是租金列入特別扣除可是呢那個時候也有一個但書就是如果受扶養直系的親屬他在中華民國境內有房屋的就不得扣除"},{"start":472.72,"end":484.208,"text":"賴士葆等21人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士葆等22人、委員賴士�"},{"start":494.395,"end":521.617,"text":"可是呢他必須在都會地區或者就業或者是就學他必須要來去做租屋所以想要請教一下部長您就是如果我們的父母祖父母他在自己的地方他有自由住宅可是他必須要在外地上班就學租屋那他是不是就不符合房屋租金支出的這個特別扣除"},{"start":523.243,"end":524.445,"text":"李慧琼、李慧琼、李慧琼、李慧琼"},{"start":534.775,"end":554.96,"text":"租金支出特別扣除對但是我的意思是說現在他就會面臨天人交戰啊因為你等於是告訴他說我撫養我這個60歲以上沒有工作的爸爸他有房子那或者是我不撫養他我要來報這個租金扣除其實"},{"start":556.38,"end":582.611,"text":"這個對他來講恰當嗎那我現在的意思是說我們可不可以去看一下就是我們受撫養親屬是不是以他的租屋所在地的有房為限我是希望說財政部可以去邀集一些內政部以及相關的單位針對這種社會弱勢的情況去擬一些例外條款那是不是可以提供這樣的一個報告"},{"start":583.929,"end":604.884,"text":"對於委員這個地方這兩項訴求我們再來研議然後3個議員你提報告好那最後一個小問題因為我們今年生效明年申報啦那我是想知道說像這個租金特別扣除他要怎麼申報那財政部會不會跟內政部的租金補貼去自動做勾結我請署長來做這個實務面的回答"},{"start":610.768,"end":611.008,"text":"黃國昌、黃委員"}]}}}}