{"id":151004,"url":"https://ivod.ly.gov.tw/Play/Clip/1M/151004","video_url":"https://ivod-lyvod.cdn.hinet.net/vod_1/_definst_/mp4:1MClips/871d5246fb87948e2101827d16dabadf41a30a144cce7a10f8ba9b0039caa7a62c9984deaade3f485ea18f28b6918d91.mp4/playlist.m3u8","委員名稱":"張雅琳","委員發言時間":"12:48:23 - 12:56:11","影片長度":"00:07:48","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":468,"end_time":"2024-04-10T12:56:11+08:00","start_time":"2024-04-10T12:48:23+08:00","features":["ai-transcript","gazette"],"type":"Clip","gazette":{"lineno":1020,"blocks":[["張委員雅琳：（12時48分）主席好，有請財政部部長。"],["主席：請莊部長。"],["莊部長翠雲：委員好。"],["張委員雅琳：部長好。今天想要來跟部長討論有關於扣除額的部分，過去我們的標準扣除額逐年提高，今年可以扣除的費用從24.8萬調整到26.2萬，育有學前子女的，從107年的2.5萬調整到現在的12萬，去年又再度修法，擴大年齡到6歲以下，而且刪除了排富條款，所以每一年第一名子女的額度也提高到15萬，第二名可以扣除到22.5萬，這對於親子來說真的是一個非常好的政策。同時我們在特別扣除額以外還有二擇一，標準扣除額跟列舉扣除額，列舉扣除額裡面有包含捐贈、保險費、醫藥及生育費、災害損失跟購屋借款利息。","今天我就想要請教了，家長帶小孩打小兒自費疫苗，能不能成為列舉扣除額的醫藥及生育費？我先說，目前的規定是不行，但是我想跟部長討論一下，我們現在一直在鼓勵大家施打疫苗，疾管署也一直說一定要打疫苗提升自己的防禦力，也是公共衛生的一環，也可以減少重症跟死亡。我們一直在講預防勝於治療，今天家長自己自費打疫苗也是在降低整個國家的財政、醫療負擔，也能夠幫助整個社區……包含像腸病毒，只要一有腸病毒小孩就要停課，家長就要多花額外的時間照顧，也會影響到整個班一起停課，其實整個影響是非常大的，尤其是今年腸病毒的人數達到10年來的最高點。我想請教，如果我們看到這些案例，身為父母會不會讓小孩去打腸病毒這一支疫苗？"],["莊部長翠雲：當然，預防勝於治療，對於有關傳染病的部分，我們都希望能夠打疫苗，免除這樣的病痛，相對地也可以減少健保的支出，我們當然希望去打疫苗。"],["張委員雅琳：對，我們當然希望去打疫苗，現在小兒疫苗也是因為政府都會提醒家長，如果你沒有打的話，它會鼓勵你去施打，可是我們現在還是有這麼多自費疫苗，你看這些自費疫苗，像是輪狀病毒就3劑，然後還有水痘疫苗。如果去醫療院所，他會再貼更多，身為家長看到他一定會打，除了照顧自己小孩的健康之外，也可以避免其他的傳染病傳染到其他的小孩或是一些長輩，可是小孩的自費疫苗都是家長自己承擔，承擔的費用多高呢？我們可以看到整個金額，我自己加總計算起來已經是三萬七千多，如果他今天再加打腸病毒疫苗就是3劑1萬2,900元，所以家長生一個小孩就要負擔五萬多塊錢。像我自己有3個小孩，等於我要負擔的金額是這麼地高。我在想尤其像是腸病毒，其中有一個我們現在講的71型，有非常高的併發症，家長看到這個金額到底要不要打？他可能會擔憂，可是如果我們可以讓它變成列舉的部分的話，是不是可能可以增加施打的意願？同時也可以增強整個社區公共衛生的防護？","現在就有一個爭議點，到底小兒自費疫苗能不能報稅？在網路上面有民眾跟我反映，或是我們過去在網路上面也有看到家長在相關的親子網站上面留言，詢問到底這樣可不可以？國稅局之前一開始說可以列舉，但是後來又說可能不行，對不對？到底可不可以？過去我們都認定醫療必須的才可以讓他列舉，但是還是回到剛剛講的，預防勝於治療，這個部分我希望可以跟部長溝通，我們可不可以把小兒疫苗也納入列舉扣除額醫藥及生育費用的範疇？這個部長和署長認同嗎？"],["莊部長翠雲：目前施打小兒疫苗並沒有在醫藥費之內，除非這個預防疫苗跟他後面的醫療行為有關係的就可以，但是如果是……"],["張委員雅琳：但是我們打預防疫苗其實就是在降低未來可能產生的一些相關的社會成本，這些成本不應該都由家長自己吸收，因為他等於是為了整個社區、為了整個社會承擔這樣的費用。我們是不是可以往這個方向？我想會使用的家長也不是很多，稅損規模應該都還好，是不是可以往這個方向努力？"],["莊部長翠雲：當然我們目前也有把幼兒學前特別扣除額的金額再調高，相關孩子的支出應該是涵蓋在整個學前幼兒特別扣除額裡面，如果要單項一項一項列的話，可能會很多，會不會太……這個部分要考慮疫苗原則上大部分都有公費，比如說我們現在自己打許多疫苗都由公費支出，自費疫苗要怎麼樣再從稅裡面扣，這個部分要審慎考量。"],["張委員雅琳：我想說明一下，我們雖然有公費疫苗，但是你可以看看自費疫苗洋洋灑灑就是這麼多，就是五萬多塊這麼高的金額，把它放在列舉扣除額上面……你剛剛雖然說有幼兒的部分，但是我們還是會選擇要從標準去扣還是要列舉。我只是想說這是一個宣示性的意義，讓家長可以知道政府其實非常看重他們的辛苦，因為他等於是為社會承擔這個成本。我們是不是可以考慮往這個地方邁進，讓他列在列舉扣除額？因為這不涉及修法，稅損應該也不是很多，還是我們已經有計算這個數字了？有嗎？"],["莊部長翠雲：委員的建議可能會跟法有關係，我們一併在通盤研議的時候考量好了。"],["張委員雅琳：我想問一下，這個部分我們大概什麼時候可以知道進度呢？我還是滿希望5月報稅的季節就可以納入，可不可以儘快？"],["莊部長翠雲：今年5月報稅應該是絕對不可能。"],["張委員雅琳：那大概是……"],["莊部長翠雲：因為沒有這一個項目可以放進去。"],["張委員雅琳：好，沒關係，我們會後持續討論這一個部分，好嗎？"],["莊部長翠雲：好，謝謝委員。"],["主席：好，謝謝。","下一位請鍾佳濱委員質詢。"]],"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 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\"委員報告目前來說對於施打這個小兒疫苗部分並沒有在這個所謂醫藥費因為除非他這個疫苗是跟他的預防疫苗是跟他的後面的醫療行為是有關係的就可以但是預防但是\", \"words\": [{\"word\": \"委\", \"start\": 310.905, \"end\": 311.286, \"score\": 0.838}, {\"word\": \"員\"}, {\"word\": \"報\"}, {\"word\": \"告\", \"start\": 311.286, \"end\": 311.426, \"score\": 0.76}, {\"word\": \"目\", \"start\": 311.426, \"end\": 311.586, \"score\": 0.832}, {\"word\": \"前\", \"start\": 311.586, \"end\": 312.788, \"score\": 0.889}, {\"word\": \"來\"}, {\"word\": \"說\"}, {\"word\": \"對\"}, {\"word\": \"於\", \"start\": 312.788, \"end\": 313.148, \"score\": 0.944}, {\"word\": \"施\", \"start\": 313.148, \"end\": 313.348, \"score\": 0.904}, {\"word\": \"打\", \"start\": 313.348, \"end\": 314.169, \"score\": 0.841}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"小\", \"start\": 314.169, \"end\": 314.55, \"score\": 0.834}, {\"word\": \"兒\"}, {\"word\": \"疫\", \"start\": 314.55, \"end\": 314.69, \"score\": 0.949}, {\"word\": \"苗\", \"start\": 314.69, \"end\": 314.95, \"score\": 0.787}, {\"word\": 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00:00:14,729\n主席好。那我們有請財政部部長。\n\n2\n00:00:21,243 --> 00:00:33,054\n委員好。部長好。今天想要來跟那個部長討論有關於這個扣除額的部分。就是說過去我們在那個標準扣除額是逐年的來提高。今年可以扣除的費用從24.8萬調整到26點。\n\n3\n00:00:36,737 --> 00:00:59,469\n余有學前的子女從107年的2.5萬也調整到了現在的12萬。去年又再度的修法,其實去擴大這個年齡到6歲以下,而且刪除了牌婦條款。所以每一年其實我們低名子女的額度也提高到15萬,第二名可以扣除到22.5萬。這對於親子來說真的是一個非常非常好的一個政策。\n\n4\n00:01:00,189 --> 00:01:15,151\n同時我們在於這個特別扣除額以外我們還有二則一的標準扣除額跟列舉扣除額。列舉扣除額裡面是有包含的捐贈保險費、醫藥、生產、災害損失跟購物的借款利息。\n\n5\n00:01:16,272 --> 00:01:44,371\n那今天我就想要請教了就是家長帶育小孩去打小兒自費疫苗能不能成為這個列舉扣除額的醫藥及生產費用我先說目前的規定是不行啦那但是我想跟部長也討論一下就是說其實我們現在一直在鼓勵大家去施打疫苗嘛那世界這個機關署也一直在講說那個一定要去打疫苗啊來提升自己的這個防禦力啊那其實也是一個公共衛生的一環\n\n6\n00:01:45,171 --> 00:01:54,420\n委員賴士葆等19人、委員賴士葆等19人、委員賴士葆等19人、委員賴士葆等19人、委員賴士葆等19人、委員賴士葆等19人、委員賴士葆等19人、委員賴士葆等19人、委員賴士葆等19人、委員賴士葆等19人、委員賴士葆等19人、委員賴士葆等19人、委員\n\n7\n00:02:05,231 --> 00:02:30,109\n長病毒只要一有長病毒小孩就要停課家長就要多花他額外的時間去照顧那其實也會影響到整個班一起來停課其實這整個影響性是非常大的尤其是在今年長病毒的這個人數是達到了十年來的最高點那我想請教如果我們今天看到這些案例身為父母他會不會去打長病毒這支疫苗\n\n8\n00:02:32,114 --> 00:02:38,534\n當然預防剩疑治療那對於有關那個傳染病的部分我們都希望能夠打疫苗然後讓\n\n9\n00:02:39,807 --> 00:03:01,645\n免除這樣的一個病痛嘛那相對的也可以減少健保的一個支出那我想這個部分是這樣子我們當然希望去打疫苗對對但我們當然會希望去打疫苗嘛好那我們現在其實小兒疫苗也是因為政府其實都會去提醒家長如果你沒有打的話他會鼓勵你去施打喔可是我們現在還是有這麼多的自費疫苗欸你看喔這些自費疫苗\n\n10\n00:03:02,245 --> 00:03:02,846\n林鄭月娥、林鄭月娥、林鄭月娥、林鄭月娥、\n\n11\n00:03:30,307 --> 00:03:47,905\n他已經是三萬七千多了三萬七千多如果他今天要再加打長病毒就是三劑一萬兩千九百元所以總金額一個家長他生一個小孩他就要負擔五萬多塊錢那像我自己有三個小孩等於我要負擔的金額是這麼的高欸那\n\n12\n00:03:49,326 --> 00:04:15,127\n我在想啊就是說尤其像這場病毒它其中有一個就是我們現在講的這個71型是有一個非常高的一個病發症所以如果今天我們到底家長看到這個金額他到底要不要打他其實可能會擔憂可是如果我們今天可以讓他變成一個列舉的部分的話是不是可能可以增加這個施打的意願然後同時也可以增加我們整個社區的一個衛生公共衛生的一個防護那\n\n13\n00:04:18,891 --> 00:04:45,331\n現在就有一個爭議點了到底小兒子非疫苗能不能報稅這個不管是在網路上面有民眾跟我反映或是我們過去在網路上面也有看到家長在這些相關的親子的網站上面留言詢問就是說到底這樣可不可以那國稅局之前一開始是說是可以的你可以列舉但是後來又說可能不行對不對那所以到底\n\n14\n00:04:45,971 --> 00:05:07,363\n可不可以我們如果認定說這個過去我們都認定說這是醫療必須的我們才可以讓他列舉但是還是回到剛講的嘛預防生育治療那這一個部分我是希望說可以來跟部長溝通我們可不可以把小兒疫苗也納入這個列舉扣除我的醫藥及生產費用的範疇這個部長和署長認同嗎\n\n15\n00:05:10,905 --> 00:05:25,464\n委員報告目前來說對於施打這個小兒疫苗部分並沒有在這個所謂醫藥費因為除非他這個疫苗是跟他的預防疫苗是跟他的後面的醫療行為是有關係的就可以但是預防但是\n\n16\n00:05:26,045 --> 00:05:46,586\n我們今天如果有打這個預防疫苗其實就是在降低可能未來產生的一些相關的社會成本嘛可是這些成本不應該都由家長自己來吸收啊因為它等於是為了整個社區整個為了整個社會來去承擔了這樣子的一個費用嘛我們是不是可以往這個方向因為我想會使用的家長其實也不是很多啦這個稅損規模應該都是還好欸\n\n17\n00:05:49,188 --> 00:06:05,386\n是不是可以往這個方向來去做努力呢?我想當然我們目前也有這個幼兒學錢特別扣除額那個金額在調高其實在有相關的相關的孩子的一些支出裡面應該是涵蓋在這個整個學錢幼兒特別扣除額裡面如果要單項一項項列的話可能會\n\n18\n00:06:08,289 --> 00:06:08,429\n蔣麗芸、蔣麗芸、蔣麗芸、蔣麗芸\n\n19\n00:06:27,229 --> 00:06:52,207\n欸我想一下喔就我想說明一下我們雖然說有供非疫苗但是你可以看看自非疫苗洋洋灑灑就是這麼多就是有五萬多塊這麼這麼高的一個金額欸那把它放在列舉扣除額上面的因為你剛剛雖然說有誘餌的部分齁但是這個還是因為我們還是會選擇嘛它是要選從標準去扣還是要從列舉嘛那我只是想說我們其實這是一個宣示性的意義啦讓家長可以知道說政府其實是非常看重他們的這些\n\n20\n00:06:53,027 --> 00:06:55,688\n審查委員羅明的建議可能會跟法有關係,我想您的建議我們納入,一定就是在通盤研議的時候來做考量。\n\n21\n00:07:16,218 --> 00:07:34,271\n那我想問一下就這個部分的話我們大概什麼時候可以知道有一個進度呢?因為我還是蠻希望說五月報稅季的報稅的季節我們就可以來納入我們可不可以盡快?五月報稅這個部分應該今年是絕對不可能的對對因為這個項目就因為就沒有這個項目可以放進去好啊那沒關係我們就會後持續的討論這一這個部分好嗎?謝謝好謝謝委員好謝謝\n\n22\n00:07:43,737 --> 00:07:45,046\n接下來質詢請鍾嘉斌、鍾委員\n\n","tsv":"start\tend\ttext\n12086\t14729\t主席好。那我們有請財政部部長。\n21243\t33054\t委員好。部長好。今天想要來跟那個部長討論有關於這個扣除額的部分。就是說過去我們在那個標準扣除額是逐年的來提高。今年可以扣除的費用從24.8萬調整到26點。\n36737\t59469\t余有學前的子女從107年的2.5萬也調整到了現在的12萬。去年又再度的修法,其實去擴大這個年齡到6歲以下,而且刪除了牌婦條款。所以每一年其實我們低名子女的額度也提高到15萬,第二名可以扣除到22.5萬。這對於親子來說真的是一個非常非常好的一個政策。\n60189\t75151\t同時我們在於這個特別扣除額以外我們還有二則一的標準扣除額跟列舉扣除額。列舉扣除額裡面是有包含的捐贈保險費、醫藥、生產、災害損失跟購物的借款利息。\n76272\t104371\t那今天我就想要請教了就是家長帶育小孩去打小兒自費疫苗能不能成為這個列舉扣除額的醫藥及生產費用我先說目前的規定是不行啦那但是我想跟部長也討論一下就是說其實我們現在一直在鼓勵大家去施打疫苗嘛那世界這個機關署也一直在講說那個一定要去打疫苗啊來提升自己的這個防禦力啊那其實也是一個公共衛生的一環\n105171\t114420\t委員賴士葆等19人、委員賴士葆等19人、委員賴士葆等19人、委員賴士葆等19人、委員賴士葆等19人、委員賴士葆等19人、委員賴士葆等19人、委員賴士葆等19人、委員賴士葆等19人、委員賴士葆等19人、委員賴士葆等19人、委員賴士葆等19人、委員\n125231\t150109\t長病毒只要一有長病毒小孩就要停課家長就要多花他額外的時間去照顧那其實也會影響到整個班一起來停課其實這整個影響性是非常大的尤其是在今年長病毒的這個人數是達到了十年來的最高點那我想請教如果我們今天看到這些案例身為父母他會不會去打長病毒這支疫苗\n152114\t158534\t當然預防剩疑治療那對於有關那個傳染病的部分我們都希望能夠打疫苗然後讓\n159807\t181645\t免除這樣的一個病痛嘛那相對的也可以減少健保的一個支出那我想這個部分是這樣子我們當然希望去打疫苗對對但我們當然會希望去打疫苗嘛好那我們現在其實小兒疫苗也是因為政府其實都會去提醒家長如果你沒有打的話他會鼓勵你去施打喔可是我們現在還是有這麼多的自費疫苗欸你看喔這些自費疫苗\n182245\t182846\t林鄭月娥、林鄭月娥、林鄭月娥、林鄭月娥、\n210307\t227905\t他已經是三萬七千多了三萬七千多如果他今天要再加打長病毒就是三劑一萬兩千九百元所以總金額一個家長他生一個小孩他就要負擔五萬多塊錢那像我自己有三個小孩等於我要負擔的金額是這麼的高欸那\n229326\t255127\t我在想啊就是說尤其像這場病毒它其中有一個就是我們現在講的這個71型是有一個非常高的一個病發症所以如果今天我們到底家長看到這個金額他到底要不要打他其實可能會擔憂可是如果我們今天可以讓他變成一個列舉的部分的話是不是可能可以增加這個施打的意願然後同時也可以增加我們整個社區的一個衛生公共衛生的一個防護那\n258891\t285331\t現在就有一個爭議點了到底小兒子非疫苗能不能報稅這個不管是在網路上面有民眾跟我反映或是我們過去在網路上面也有看到家長在這些相關的親子的網站上面留言詢問就是說到底這樣可不可以那國稅局之前一開始是說是可以的你可以列舉但是後來又說可能不行對不對那所以到底\n285971\t307363\t可不可以我們如果認定說這個過去我們都認定說這是醫療必須的我們才可以讓他列舉但是還是回到剛講的嘛預防生育治療那這一個部分我是希望說可以來跟部長溝通我們可不可以把小兒疫苗也納入這個列舉扣除我的醫藥及生產費用的範疇這個部長和署長認同嗎\n310905\t325464\t委員報告目前來說對於施打這個小兒疫苗部分並沒有在這個所謂醫藥費因為除非他這個疫苗是跟他的預防疫苗是跟他的後面的醫療行為是有關係的就可以但是預防但是\n326045\t346586\t我們今天如果有打這個預防疫苗其實就是在降低可能未來產生的一些相關的社會成本嘛可是這些成本不應該都由家長自己來吸收啊因為它等於是為了整個社區整個為了整個社會來去承擔了這樣子的一個費用嘛我們是不是可以往這個方向因為我想會使用的家長其實也不是很多啦這個稅損規模應該都是還好欸\n349188\t365386\t是不是可以往這個方向來去做努力呢?我想當然我們目前也有這個幼兒學錢特別扣除額那個金額在調高其實在有相關的相關的孩子的一些支出裡面應該是涵蓋在這個整個學錢幼兒特別扣除額裡面如果要單項一項項列的話可能會\n368289\t368429\t蔣麗芸、蔣麗芸、蔣麗芸、蔣麗芸\n387229\t412207\t欸我想一下喔就我想說明一下我們雖然說有供非疫苗但是你可以看看自非疫苗洋洋灑灑就是這麼多就是有五萬多塊這麼這麼高的一個金額欸那把它放在列舉扣除額上面的因為你剛剛雖然說有誘餌的部分齁但是這個還是因為我們還是會選擇嘛它是要選從標準去扣還是要從列舉嘛那我只是想說我們其實這是一個宣示性的意義啦讓家長可以知道說政府其實是非常看重他們的這些\n413027\t415688\t審查委員羅明的建議可能會跟法有關係,我想您的建議我們納入,一定就是在通盤研議的時候來做考量。\n436218\t454271\t那我想問一下就這個部分的話我們大概什麼時候可以知道有一個進度呢?因為我還是蠻希望說五月報稅季的報稅的季節我們就可以來納入我們可不可以盡快?五月報稅這個部分應該今年是絕對不可能的對對因為這個項目就因為就沒有這個項目可以放進去好啊那沒關係我們就會後持續的討論這一這個部分好嗎?謝謝好謝謝委員好謝謝\n463737\t465046\t接下來質詢請鍾嘉斌、鍾委員\n","txt":"主席好。那我們有請財政部部長。\n委員好。部長好。今天想要來跟那個部長討論有關於這個扣除額的部分。就是說過去我們在那個標準扣除額是逐年的來提高。今年可以扣除的費用從24.8萬調整到26點。\n余有學前的子女從107年的2.5萬也調整到了現在的12萬。去年又再度的修法,其實去擴大這個年齡到6歲以下,而且刪除了牌婦條款。所以每一年其實我們低名子女的額度也提高到15萬,第二名可以扣除到22.5萬。這對於親子來說真的是一個非常非常好的一個政策。\n同時我們在於這個特別扣除額以外我們還有二則一的標準扣除額跟列舉扣除額。列舉扣除額裡面是有包含的捐贈保險費、醫藥、生產、災害損失跟購物的借款利息。\n那今天我就想要請教了就是家長帶育小孩去打小兒自費疫苗能不能成為這個列舉扣除額的醫藥及生產費用我先說目前的規定是不行啦那但是我想跟部長也討論一下就是說其實我們現在一直在鼓勵大家去施打疫苗嘛那世界這個機關署也一直在講說那個一定要去打疫苗啊來提升自己的這個防禦力啊那其實也是一個公共衛生的一環\n委員賴士葆等19人、委員賴士葆等19人、委員賴士葆等19人、委員賴士葆等19人、委員賴士葆等19人、委員賴士葆等19人、委員賴士葆等19人、委員賴士葆等19人、委員賴士葆等19人、委員賴士葆等19人、委員賴士葆等19人、委員賴士葆等19人、委員\n長病毒只要一有長病毒小孩就要停課家長就要多花他額外的時間去照顧那其實也會影響到整個班一起來停課其實這整個影響性是非常大的尤其是在今年長病毒的這個人數是達到了十年來的最高點那我想請教如果我們今天看到這些案例身為父母他會不會去打長病毒這支疫苗\n當然預防剩疑治療那對於有關那個傳染病的部分我們都希望能夠打疫苗然後讓\n免除這樣的一個病痛嘛那相對的也可以減少健保的一個支出那我想這個部分是這樣子我們當然希望去打疫苗對對但我們當然會希望去打疫苗嘛好那我們現在其實小兒疫苗也是因為政府其實都會去提醒家長如果你沒有打的話他會鼓勵你去施打喔可是我們現在還是有這麼多的自費疫苗欸你看喔這些自費疫苗\n林鄭月娥、林鄭月娥、林鄭月娥、林鄭月娥、\n他已經是三萬七千多了三萬七千多如果他今天要再加打長病毒就是三劑一萬兩千九百元所以總金額一個家長他生一個小孩他就要負擔五萬多塊錢那像我自己有三個小孩等於我要負擔的金額是這麼的高欸那\n我在想啊就是說尤其像這場病毒它其中有一個就是我們現在講的這個71型是有一個非常高的一個病發症所以如果今天我們到底家長看到這個金額他到底要不要打他其實可能會擔憂可是如果我們今天可以讓他變成一個列舉的部分的話是不是可能可以增加這個施打的意願然後同時也可以增加我們整個社區的一個衛生公共衛生的一個防護那\n現在就有一個爭議點了到底小兒子非疫苗能不能報稅這個不管是在網路上面有民眾跟我反映或是我們過去在網路上面也有看到家長在這些相關的親子的網站上面留言詢問就是說到底這樣可不可以那國稅局之前一開始是說是可以的你可以列舉但是後來又說可能不行對不對那所以到底\n可不可以我們如果認定說這個過去我們都認定說這是醫療必須的我們才可以讓他列舉但是還是回到剛講的嘛預防生育治療那這一個部分我是希望說可以來跟部長溝通我們可不可以把小兒疫苗也納入這個列舉扣除我的醫藥及生產費用的範疇這個部長和署長認同嗎\n委員報告目前來說對於施打這個小兒疫苗部分並沒有在這個所謂醫藥費因為除非他這個疫苗是跟他的預防疫苗是跟他的後面的醫療行為是有關係的就可以但是預防但是\n我們今天如果有打這個預防疫苗其實就是在降低可能未來產生的一些相關的社會成本嘛可是這些成本不應該都由家長自己來吸收啊因為它等於是為了整個社區整個為了整個社會來去承擔了這樣子的一個費用嘛我們是不是可以往這個方向因為我想會使用的家長其實也不是很多啦這個稅損規模應該都是還好欸\n是不是可以往這個方向來去做努力呢?我想當然我們目前也有這個幼兒學錢特別扣除額那個金額在調高其實在有相關的相關的孩子的一些支出裡面應該是涵蓋在這個整個學錢幼兒特別扣除額裡面如果要單項一項項列的話可能會\n蔣麗芸、蔣麗芸、蔣麗芸、蔣麗芸\n欸我想一下喔就我想說明一下我們雖然說有供非疫苗但是你可以看看自非疫苗洋洋灑灑就是這麼多就是有五萬多塊這麼這麼高的一個金額欸那把它放在列舉扣除額上面的因為你剛剛雖然說有誘餌的部分齁但是這個還是因為我們還是會選擇嘛它是要選從標準去扣還是要從列舉嘛那我只是想說我們其實這是一個宣示性的意義啦讓家長可以知道說政府其實是非常看重他們的這些\n審查委員羅明的建議可能會跟法有關係,我想您的建議我們納入,一定就是在通盤研議的時候來做考量。\n那我想問一下就這個部分的話我們大概什麼時候可以知道有一個進度呢?因為我還是蠻希望說五月報稅季的報稅的季節我們就可以來納入我們可不可以盡快?五月報稅這個部分應該今年是絕對不可能的對對因為這個項目就因為就沒有這個項目可以放進去好啊那沒關係我們就會後持續的討論這一這個部分好嗎?謝謝好謝謝委員好謝謝\n接下來質詢請鍾嘉斌、鍾委員\n","vtt":"WEBVTT\n\n00:12.086 --> 00:14.729\n主席好。那我們有請財政部部長。\n\n00:21.243 --> 00:33.054\n委員好。部長好。今天想要來跟那個部長討論有關於這個扣除額的部分。就是說過去我們在那個標準扣除額是逐年的來提高。今年可以扣除的費用從24.8萬調整到26點。\n\n00:36.737 --> 00:59.469\n余有學前的子女從107年的2.5萬也調整到了現在的12萬。去年又再度的修法,其實去擴大這個年齡到6歲以下,而且刪除了牌婦條款。所以每一年其實我們低名子女的額度也提高到15萬,第二名可以扣除到22.5萬。這對於親子來說真的是一個非常非常好的一個政策。\n\n01:00.189 --> 01:15.151\n同時我們在於這個特別扣除額以外我們還有二則一的標準扣除額跟列舉扣除額。列舉扣除額裡面是有包含的捐贈保險費、醫藥、生產、災害損失跟購物的借款利息。\n\n01:16.272 --> 01:44.371\n那今天我就想要請教了就是家長帶育小孩去打小兒自費疫苗能不能成為這個列舉扣除額的醫藥及生產費用我先說目前的規定是不行啦那但是我想跟部長也討論一下就是說其實我們現在一直在鼓勵大家去施打疫苗嘛那世界這個機關署也一直在講說那個一定要去打疫苗啊來提升自己的這個防禦力啊那其實也是一個公共衛生的一環\n\n01:45.171 --> 01:54.420\n委員賴士葆等19人、委員賴士葆等19人、委員賴士葆等19人、委員賴士葆等19人、委員賴士葆等19人、委員賴士葆等19人、委員賴士葆等19人、委員賴士葆等19人、委員賴士葆等19人、委員賴士葆等19人、委員賴士葆等19人、委員賴士葆等19人、委員\n\n02:05.231 --> 02:30.109\n長病毒只要一有長病毒小孩就要停課家長就要多花他額外的時間去照顧那其實也會影響到整個班一起來停課其實這整個影響性是非常大的尤其是在今年長病毒的這個人數是達到了十年來的最高點那我想請教如果我們今天看到這些案例身為父母他會不會去打長病毒這支疫苗\n\n02:32.114 --> 02:38.534\n當然預防剩疑治療那對於有關那個傳染病的部分我們都希望能夠打疫苗然後讓\n\n02:39.807 --> 03:01.645\n免除這樣的一個病痛嘛那相對的也可以減少健保的一個支出那我想這個部分是這樣子我們當然希望去打疫苗對對但我們當然會希望去打疫苗嘛好那我們現在其實小兒疫苗也是因為政府其實都會去提醒家長如果你沒有打的話他會鼓勵你去施打喔可是我們現在還是有這麼多的自費疫苗欸你看喔這些自費疫苗\n\n03:02.245 --> 03:02.846\n林鄭月娥、林鄭月娥、林鄭月娥、林鄭月娥、\n\n03:30.307 --> 03:47.905\n他已經是三萬七千多了三萬七千多如果他今天要再加打長病毒就是三劑一萬兩千九百元所以總金額一個家長他生一個小孩他就要負擔五萬多塊錢那像我自己有三個小孩等於我要負擔的金額是這麼的高欸那\n\n03:49.326 --> 04:15.127\n我在想啊就是說尤其像這場病毒它其中有一個就是我們現在講的這個71型是有一個非常高的一個病發症所以如果今天我們到底家長看到這個金額他到底要不要打他其實可能會擔憂可是如果我們今天可以讓他變成一個列舉的部分的話是不是可能可以增加這個施打的意願然後同時也可以增加我們整個社區的一個衛生公共衛生的一個防護那\n\n04:18.891 --> 04:45.331\n現在就有一個爭議點了到底小兒子非疫苗能不能報稅這個不管是在網路上面有民眾跟我反映或是我們過去在網路上面也有看到家長在這些相關的親子的網站上面留言詢問就是說到底這樣可不可以那國稅局之前一開始是說是可以的你可以列舉但是後來又說可能不行對不對那所以到底\n\n04:45.971 --> 05:07.363\n可不可以我們如果認定說這個過去我們都認定說這是醫療必須的我們才可以讓他列舉但是還是回到剛講的嘛預防生育治療那這一個部分我是希望說可以來跟部長溝通我們可不可以把小兒疫苗也納入這個列舉扣除我的醫藥及生產費用的範疇這個部長和署長認同嗎\n\n05:10.905 --> 05:25.464\n委員報告目前來說對於施打這個小兒疫苗部分並沒有在這個所謂醫藥費因為除非他這個疫苗是跟他的預防疫苗是跟他的後面的醫療行為是有關係的就可以但是預防但是\n\n05:26.045 --> 05:46.586\n我們今天如果有打這個預防疫苗其實就是在降低可能未來產生的一些相關的社會成本嘛可是這些成本不應該都由家長自己來吸收啊因為它等於是為了整個社區整個為了整個社會來去承擔了這樣子的一個費用嘛我們是不是可以往這個方向因為我想會使用的家長其實也不是很多啦這個稅損規模應該都是還好欸\n\n05:49.188 --> 06:05.386\n是不是可以往這個方向來去做努力呢?我想當然我們目前也有這個幼兒學錢特別扣除額那個金額在調高其實在有相關的相關的孩子的一些支出裡面應該是涵蓋在這個整個學錢幼兒特別扣除額裡面如果要單項一項項列的話可能會\n\n06:08.289 --> 06:08.429\n蔣麗芸、蔣麗芸、蔣麗芸、蔣麗芸\n\n06:27.229 --> 06:52.207\n欸我想一下喔就我想說明一下我們雖然說有供非疫苗但是你可以看看自非疫苗洋洋灑灑就是這麼多就是有五萬多塊這麼這麼高的一個金額欸那把它放在列舉扣除額上面的因為你剛剛雖然說有誘餌的部分齁但是這個還是因為我們還是會選擇嘛它是要選從標準去扣還是要從列舉嘛那我只是想說我們其實這是一個宣示性的意義啦讓家長可以知道說政府其實是非常看重他們的這些\n\n06:53.027 --> 06:55.688\n審查委員羅明的建議可能會跟法有關係,我想您的建議我們納入,一定就是在通盤研議的時候來做考量。\n\n07:16.218 --> 07:34.271\n那我想問一下就這個部分的話我們大概什麼時候可以知道有一個進度呢?因為我還是蠻希望說五月報稅季的報稅的季節我們就可以來納入我們可不可以盡快?五月報稅這個部分應該今年是絕對不可能的對對因為這個項目就因為就沒有這個項目可以放進去好啊那沒關係我們就會後持續的討論這一這個部分好嗎?謝謝好謝謝委員好謝謝\n\n07:43.737 --> 07:45.046\n接下來質詢請鍾嘉斌、鍾委員\n\n","segments":[{"start":12.086,"end":14.729,"text":"主席好。那我們有請財政部部長。"},{"start":21.243,"end":33.054,"text":"委員好。部長好。今天想要來跟那個部長討論有關於這個扣除額的部分。就是說過去我們在那個標準扣除額是逐年的來提高。今年可以扣除的費用從24.8萬調整到26點。"},{"start":36.737,"end":59.469,"text":"余有學前的子女從107年的2.5萬也調整到了現在的12萬。去年又再度的修法,其實去擴大這個年齡到6歲以下,而且刪除了牌婦條款。所以每一年其實我們低名子女的額度也提高到15萬,第二名可以扣除到22.5萬。這對於親子來說真的是一個非常非常好的一個政策。"},{"start":60.189,"end":75.151,"text":"同時我們在於這個特別扣除額以外我們還有二則一的標準扣除額跟列舉扣除額。列舉扣除額裡面是有包含的捐贈保險費、醫藥、生產、災害損失跟購物的借款利息。"},{"start":76.272,"end":104.371,"text":"那今天我就想要請教了就是家長帶育小孩去打小兒自費疫苗能不能成為這個列舉扣除額的醫藥及生產費用我先說目前的規定是不行啦那但是我想跟部長也討論一下就是說其實我們現在一直在鼓勵大家去施打疫苗嘛那世界這個機關署也一直在講說那個一定要去打疫苗啊來提升自己的這個防禦力啊那其實也是一個公共衛生的一環"},{"start":105.171,"end":114.42,"text":"委員賴士葆等19人、委員賴士葆等19人、委員賴士葆等19人、委員賴士葆等19人、委員賴士葆等19人、委員賴士葆等19人、委員賴士葆等19人、委員賴士葆等19人、委員賴士葆等19人、委員賴士葆等19人、委員賴士葆等19人、委員賴士葆等19人、委員"},{"start":125.231,"end":150.109,"text":"長病毒只要一有長病毒小孩就要停課家長就要多花他額外的時間去照顧那其實也會影響到整個班一起來停課其實這整個影響性是非常大的尤其是在今年長病毒的這個人數是達到了十年來的最高點那我想請教如果我們今天看到這些案例身為父母他會不會去打長病毒這支疫苗"},{"start":152.114,"end":158.534,"text":"當然預防剩疑治療那對於有關那個傳染病的部分我們都希望能夠打疫苗然後讓"},{"start":159.807,"end":181.645,"text":"免除這樣的一個病痛嘛那相對的也可以減少健保的一個支出那我想這個部分是這樣子我們當然希望去打疫苗對對但我們當然會希望去打疫苗嘛好那我們現在其實小兒疫苗也是因為政府其實都會去提醒家長如果你沒有打的話他會鼓勵你去施打喔可是我們現在還是有這麼多的自費疫苗欸你看喔這些自費疫苗"},{"start":182.245,"end":182.846,"text":"林鄭月娥、林鄭月娥、林鄭月娥、林鄭月娥、"},{"start":210.307,"end":227.905,"text":"他已經是三萬七千多了三萬七千多如果他今天要再加打長病毒就是三劑一萬兩千九百元所以總金額一個家長他生一個小孩他就要負擔五萬多塊錢那像我自己有三個小孩等於我要負擔的金額是這麼的高欸那"},{"start":229.326,"end":255.127,"text":"我在想啊就是說尤其像這場病毒它其中有一個就是我們現在講的這個71型是有一個非常高的一個病發症所以如果今天我們到底家長看到這個金額他到底要不要打他其實可能會擔憂可是如果我們今天可以讓他變成一個列舉的部分的話是不是可能可以增加這個施打的意願然後同時也可以增加我們整個社區的一個衛生公共衛生的一個防護那"},{"start":258.891,"end":285.331,"text":"現在就有一個爭議點了到底小兒子非疫苗能不能報稅這個不管是在網路上面有民眾跟我反映或是我們過去在網路上面也有看到家長在這些相關的親子的網站上面留言詢問就是說到底這樣可不可以那國稅局之前一開始是說是可以的你可以列舉但是後來又說可能不行對不對那所以到底"},{"start":285.971,"end":307.363,"text":"可不可以我們如果認定說這個過去我們都認定說這是醫療必須的我們才可以讓他列舉但是還是回到剛講的嘛預防生育治療那這一個部分我是希望說可以來跟部長溝通我們可不可以把小兒疫苗也納入這個列舉扣除我的醫藥及生產費用的範疇這個部長和署長認同嗎"},{"start":310.905,"end":325.464,"text":"委員報告目前來說對於施打這個小兒疫苗部分並沒有在這個所謂醫藥費因為除非他這個疫苗是跟他的預防疫苗是跟他的後面的醫療行為是有關係的就可以但是預防但是"},{"start":326.045,"end":346.586,"text":"我們今天如果有打這個預防疫苗其實就是在降低可能未來產生的一些相關的社會成本嘛可是這些成本不應該都由家長自己來吸收啊因為它等於是為了整個社區整個為了整個社會來去承擔了這樣子的一個費用嘛我們是不是可以往這個方向因為我想會使用的家長其實也不是很多啦這個稅損規模應該都是還好欸"},{"start":349.188,"end":365.386,"text":"是不是可以往這個方向來去做努力呢?我想當然我們目前也有這個幼兒學錢特別扣除額那個金額在調高其實在有相關的相關的孩子的一些支出裡面應該是涵蓋在這個整個學錢幼兒特別扣除額裡面如果要單項一項項列的話可能會"},{"start":368.289,"end":368.429,"text":"蔣麗芸、蔣麗芸、蔣麗芸、蔣麗芸"},{"start":387.229,"end":412.207,"text":"欸我想一下喔就我想說明一下我們雖然說有供非疫苗但是你可以看看自非疫苗洋洋灑灑就是這麼多就是有五萬多塊這麼這麼高的一個金額欸那把它放在列舉扣除額上面的因為你剛剛雖然說有誘餌的部分齁但是這個還是因為我們還是會選擇嘛它是要選從標準去扣還是要從列舉嘛那我只是想說我們其實這是一個宣示性的意義啦讓家長可以知道說政府其實是非常看重他們的這些"},{"start":413.027,"end":415.688,"text":"審查委員羅明的建議可能會跟法有關係,我想您的建議我們納入,一定就是在通盤研議的時候來做考量。"},{"start":436.218,"end":454.271,"text":"那我想問一下就這個部分的話我們大概什麼時候可以知道有一個進度呢?因為我還是蠻希望說五月報稅季的報稅的季節我們就可以來納入我們可不可以盡快?五月報稅這個部分應該今年是絕對不可能的對對因為這個項目就因為就沒有這個項目可以放進去好啊那沒關係我們就會後持續的討論這一這個部分好嗎?謝謝好謝謝委員好謝謝"},{"start":463.737,"end":465.046,"text":"接下來質詢請鍾嘉斌、鍾委員"}]}}}}