{"id":151556,"url":"https://ivod.ly.gov.tw/Play/Clip/1M/151556","video_url":"https://ivod-lyvod.cdn.hinet.net/vod_1/_definst_/mp4:1MClips/5754819b6179c336d00351e6784ac89a7dee175bc8e0be1adcb4691eb09bf4e2d9d231a63c5675865ea18f28b6918d91.mp4/playlist.m3u8","委員名稱":"賴惠員","委員發言時間":"11:31:57 - 11:43:09","影片長度":"00:11:12","會議時間":"2024-04-22T09:00:00+08:00","會議名稱":"立法院第11屆第1會期財政委員會第10次全體委員會議（事由：一、審查「娛樂稅法」6案：\n(一)\t本院委員徐富癸等17人、委員陳秀寳等18人、委員羅明才等19人、委員王世堅等23人分別擬具「娛樂稅法第二條及第五條條文修正草案」等4案。【本院委員王世堅等23人提案須經各黨團簽署不復議同意書】\n(二)\t本院委員黃捷等19人、委員羅明才等16人分別擬廢止「娛樂稅法」等2案。【本院委員羅明才等16人提案須經各黨團簽署不復議同意書】\n二、審查「保險法」4案：\n(一)\t本院委員羅明才等17人擬具「保險法第一百四十六條之四條文修正草案」案。\n(二)\t本院台灣民眾黨黨團、委員蔡易餘等19人、委員王鴻薇等16人分別擬具「保險法第一百七十七條條文修正草案」等3案。【本院台灣民眾黨黨團提案須經各黨團簽署不復議同意書】\n三、審查人民請願案有關「娛樂稅法」3案。\n【4月22日及24日二天一次會】）","date":"2024-04-22","meet":{"tmpMeeting":null,"title":"第11屆第1會期財政委員會第10次全體委員會議","term":11,"type":"委員會","sessionPeriod":1,"sessionTimes":10,"committees":[20],"id":"委員會-11-1-20-10"},"duration":672,"end_time":"2024-04-22T11:43:09+08:00","start_time":"2024-04-22T11:31:57+08:00","features":["ai-transcript","gazette"],"type":"Clip","gazette":{"lineno":677,"blocks":[["賴委員惠員：（11時31分）謝謝主席。有請部長還有賦稅署署長。"],["主席：請莊部長以及賦稅署宋署長。"],["莊部長翠雲：委員好。"],["賴委員惠員：部長好、署長好。娛樂稅長期採取寓禁於徵的態度，其實娛樂稅的第一次公布是在民國31年，從31年開始以後，這個過程裡頭只有一次的修法。針對今天我們討論的這個議題，我想跟部長、署長探討，戒嚴時期因為政府擔心老百姓過度奢侈，所以用抽稅的方式來降低民眾參與奢侈活動的意願，可是避免奢侈而徵娛樂稅的，其實就是現在大部分民眾的日常活動，不管是運動比賽、高爾夫球賽，還是舞蹈表演、看電影。我想在這裡請教部長，如果看電影在法律的定義是奢侈，你怎麼看待？你平常看不看電影？大概也沒時間吧？"],["莊部長翠雲：對，很多年沒看。"],["賴委員惠員：你認為看電影是奢侈的嗎？"],["莊部長翠雲：現在娛樂稅是不是還是有奢侈這樣的定義？倒是也沒有。有關娛樂稅，您剛剛提了很多，我們也知道，隨著社會經濟的轉化以及娛樂消遣活動越來越多元，有一些項目適不適合課，在我們去年邀請各地方政府來開會的時候有討論過，認為部分課稅項目可以做一些調整，稅率也可以調整，即第五條規定的稅率上限也可以做一些調整考量。這個部分事實上如同委員所說的，當然項目可以做一些檢討跟調整。"],["賴委員惠員：對於新形式的表演型態，怎麼樣定義要不要徵收娛樂稅？其實我們信手拈來就有很多，不管是脫口秀，還是內容有趣的演講，到底哪一個需要徵收？它的標準在哪裡？脫口秀要徵娛樂稅，但有趣的演講不徵。說實在的，如果虛擬偶像的線上演唱會不徵，有實體空間的卻要徵？事實上都非常的空洞。蔡依林的線上活動、線上演唱會扣不扣稅？如果他到小巨蛋裡頭舉辦，則是絕對要扣稅，差別在哪裡？舊時代的法令無法解釋新時代的表演方式，我在這裡要跟部長跟署長講的是，如果再不調整，怎麼跟上來？我簡單的用韓國的電影產業來講，韓國的電影產業用斜槓操作理論，實際上，真的把韓國電影推向全世界。你看一來可以推動他們國內的觀光，再來還可以收這麼多的海外版權，甚至把國家形象整體帶動。到底文化事業我們要不要課稅？"],["莊部長翠雲：跟委員報告，娛樂稅部分，當然是具有娛樂性質的部分由事實認定要不要課稅，委員剛剛提到的許多文化事業，現在有一些相關法令，比如文創法或文化事業補助相關條例等等，這些都有補助作用，所以就如同我剛才說的，上次我們跟地方政府開會討論，大概有一個想法，就是未來賦予地方政府一些彈性，就是地方政府在替他的文化政策目的，或者因為他的鄉鎮、地區特性需要發展一個項目，就賦予他們停徵的權限，這樣地方政府就可以在自己的權限內去做一些彈性的運用，然後獎助這樣的一個文化事業等。"],["賴委員惠員：部長，你也看出來了，中央的補助跟地方稅收其實政策是互相矛盾的，我們也看出來了，這是不是變相的收回補助？當然，我們不需要繞這麼一大圈，然後把這個政策搞得這麼歪樓，事實上你也知道現今這個問題的嚴重性。我試著再跟部長討論，不然我請問署長好了，署長，LPGA是一個高爾夫的大型賽事，它在臺灣舉行過，未來我們是不是可以看到它再跟臺灣業者合作，在臺灣舉辦賽事呢？我想真正的問題是，娛樂稅的徵收，是不是影響高爾夫球運動在臺灣發展的一個最主要原因？你想，這麼大的一個國際賽事，如果我們在稅法上一直停滯不前，該怎麼辦呢？尤其老年化社會來臨，越來越多人會到球場打球，署長，你怎麼看待呢？"],["宋署長秀玲：報告委員，像高爾夫球這樣的運動，其實大家也都蠻鼓勵的，當然他使用的高爾夫球場，環保團體也有一些不同意見……"],["賴委員惠員：是。"],["宋署長秀玲：像這種國際性競賽，過去也曾經來跟我們申請減免稅額，包含我們剛才講的LPGA，還有SBL這種超級籃球及中華職棒等，都曾經跟我們申請過免稅。目前我們減免的稅額，以112年為例，減了一千五百多萬，所以這也可以達到這個目的，就是看舉辦活動的性質……"],["賴委員惠員：署長，一千多萬的減稅，其實占我們國家整體稅收而言是非常非常少的，放眼全世界，高稅率的北歐國家都有優惠稅率，所以我們是不是應該要廢除呢？你看那些租稅負擔一向是最高的北歐國家，包括荷蘭等，人家都是減稅優惠，而到現在你們還一直主張要收稅，其實你們也非常清楚，文化跟娛樂活動應該要提升，但為什麼這樣一個消費稅，你們還在那邊猶豫不決要不要減稅呢？署長，我再給你看一個例子，以看電影這一塊為例，其實稅率也不同，看國外電影和看本國語言的電影不一樣，尤其是在雙北，新北跟臺北又有兩套機制，這麼簡單的一個稅目，收入已經這麼少了，為什麼不廢除呢？是不是可以告訴我，你們最大的困難在哪裡？"],["宋署長秀玲：委員，因為娛樂稅本身是地方稅，在非直轄市的縣市，這個稅是屬於鄉鎮稅，鄉鎮稅對鄉鎮來講是一個非常重要的財源，也許委員覺得金額不大，但對他們就夠……"],["賴委員惠員：其實它的金額並不大，如果中央可以補助，是不是就可以完整地把這個問題解決呢？每年收不到20億，可以用統籌分配款來填補啊！我們看得出來六都和其他縣市這部分收到的稅款非常非常少，為什麼我們不面對這個問題呢？部長，這個稅收的占比這麼低，稽徵成本卻多出10倍，需要這麼多人來做這件事情，不管是印花稅或所有其他的稅，全部把它匡在一塊，要用這麼多成本，你覺得划得來嗎？"],["莊部長翠雲：委員，就您上面的PowerPoint可以看出來，一塊錢大概的成本是0.17%，我想這個部分……"],["賴委員惠員：是，這是新北市111年的預算。"],["莊部長翠雲：是，是，是。"],["賴委員惠員：是啊！"],["莊部長翠雲：雖然金額不高，但是對地方政府來說是一個重要財源，然後他們也需要財政自主的一個空間，至於中央統籌分配稅款是用國稅的一部分稅目及一定比率納入，中央統籌分配稅款在分配給相關地方政府的時候，是按照公式來分配，所以並不會因為娛樂稅廢止以後，就可以透過中央統籌分配稅款來增加，我想這是兩個不同的事情，因為娛樂稅是地方稅，所以不會進入中央統籌分配稅款裡面。"],["賴委員惠員：部長，如果是兩件事的話，基於你是財政部長，站在位階這麼高的一個位子，你有沒有想過用什麼辦法來把它克服掉？你們有沒有評估過，停徵對產業發展的影響？就是停徵了，有沒有機會帶動周邊的商機？其他的稅收有沒有可能變多？我希望你可以提出這樣的評估報告給本席，就是停徵以後是不是會影響地方的自有財源？以統籌分配款來補貼的部分，你剛才已經說不可以，但是不是可以評估現有人力若用於其他稅徵稽徵作業，能不能提升賦稅效率？這些都是本席希望你們在短期內提供給本席的資料，好不好？"],["莊部長翠雲：好，是，謝謝委員。"],["賴委員惠員：謝謝，謝謝主席。"],["莊部長翠雲：謝謝委員。"],["主席：謝謝。接著請王鴻薇委員質詢。"]],"agenda":{"page_end":122,"meet_id":"委員會-11-1-20-10","speakers":["羅明才","王世堅","徐富癸","王鴻薇","林德福","吳秉叡","賴士葆","郭國文","李坤城","李彥秀","顏寬恒","賴惠員","黃珊珊","陳玉珍","楊瓊瓔","洪孟楷","黃國昌","伍麗華Saidhai‧Tahovecahe","鄭天財Sra Kacaw","徐欣瑩"],"page_start":53,"meetingDate":["2024-04-22"],"gazette_id":"1133201","agenda_lcidc_ids":["1133201_00003"],"meet_name":"立法院第11屆第1會期財政委員會第10次全體委員會議紀錄","content":"一、審查「娛樂稅法」6案：(一)本院委員徐富癸等17人、委員陳秀寳等18人、委員羅明才等19\n人、委員王世堅等23人分別擬具「娛樂稅法第二條及第五條條文修正草案」等 4案、(二)本院委\n員黃捷等19 人、委員羅明才等16 人分別擬廢止「娛樂稅法」等 2 案；二、審查「保險法」 4 案：\n(一)本院委員羅明才等17人擬具「保險法第一百四十六條之四條文修正草案」案、(二)本院委員\n蔡易餘等 19 人、委員王鴻薇等 16 人分別擬具「保險法第一百七十七條條文修正草案」等 2 案；\n三、審查人民請願案有關「娛樂稅法」3案","agenda_id":"1133201_00002"}},"transcript":{"id":"151556","pyannote":{"name":"ronny","tool":"pyannote","data":{"url":"https://ivod.ly.gov.tw/Play/Clip/1M/151556","tool":"pyannote","id":"151556-pyannote"},"job_id":"dF2tYBp9wJTUYl08","queued_at":"2024-05-31 20:01:44","status":"done","log":[{"time":"2024-05-31 20:01:44","msg":"downloading https://ivod.ly.gov.tw/Play/Clip/1M/151556"},{"time":"2024-05-31 20:01:45","msg":"downloading 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{\"start\": 406.664, \"end\": 425.512, \"text\": \"一千多萬的一個減稅其實這個在我們整體國家的一個稅收其實非常非常的少那我們如果晃遠全世界我們再用全世界來看的話就是說我再請問署長就是說高稅率的北歐國家都有優惠的一個稅率了\", \"words\": [{\"word\": \"一\", \"start\": 406.664, \"end\": 406.804, \"score\": 0.992}, {\"word\": \"千\", \"start\": 406.804, \"end\": 407.104, \"score\": 0.965}, {\"word\": \"多\", \"start\": 407.104, \"end\": 407.584, \"score\": 0.943}, {\"word\": \"萬\"}, {\"word\": \"的\", \"start\": 407.584, \"end\": 407.825, \"score\": 0.996}, {\"word\": \"一\", \"start\": 407.825, \"end\": 408.865, \"score\": 0.94}, {\"word\": \"個\"}, {\"word\": \"減\"}, {\"word\": \"稅\"}, {\"word\": \"其\", \"start\": 408.865, \"end\": 409.905, \"score\": 0.94}, {\"word\": \"實\"}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"在\", \"start\": 409.905, \"end\": 410.085, \"score\": 0.894}, {\"word\": \"我\", \"start\": 410.085, \"end\": 410.426, \"score\": 0.924}, {\"word\": \"們\"}, {\"word\": \"整\", \"start\": 410.426, \"end\": 410.986, \"score\": 0.896}, {\"word\": \"體\"}, 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{\"word\": \"在\", \"start\": 430.575, \"end\": 430.715, \"score\": 0.996}, {\"word\": \"一\", \"start\": 430.715, \"end\": 430.855, \"score\": 0.981}, {\"word\": \"直\", \"start\": 430.855, \"end\": 431.035, \"score\": 0.991}, {\"word\": \"主\", \"start\": 431.035, \"end\": 431.636, \"score\": 0.933}, {\"word\": \"張\"}, {\"word\": \"說\"}, {\"word\": \"要\", \"start\": 431.636, \"end\": 431.876, \"score\": 0.998}, {\"word\": \"收\", \"start\": 431.876, \"end\": 432.777, \"score\": 0.962}, {\"word\": \"稅\"}, {\"word\": \"那\", \"start\": 432.777, \"end\": 432.957, \"score\": 0.761}, {\"word\": \"你\", \"start\": 432.957, \"end\": 433.197, \"score\": 0.871}, {\"word\": \"看\", \"start\": 433.197, \"end\": 433.977, \"score\": 0.969}, {\"word\": \"從\"}, {\"word\": \"所\", \"start\": 433.977, \"end\": 434.278, \"score\": 0.99}, {\"word\": \"有\", \"start\": 434.278, \"end\": 434.538, \"score\": 0.967}, {\"word\": \"北\", \"start\": 434.538, \"end\": 434.678, \"score\": 0.998}, {\"word\": \"歐\", 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\"些\", \"start\": 442.003, \"end\": 442.303, \"score\": 0.995}, {\"word\": \"北\", \"start\": 442.303, \"end\": 442.423, \"score\": 0.994}, {\"word\": \"歐\", \"start\": 442.423, \"end\": 442.623, \"score\": 0.752}, {\"word\": \"的\", \"start\": 442.623, \"end\": 442.963, \"score\": 0.903}, {\"word\": \"國\"}, {\"word\": \"家\", \"start\": 442.963, \"end\": 443.524, \"score\": 0.956}, {\"word\": \"那\", \"start\": 443.524, \"end\": 443.744, \"score\": 0.923}, {\"word\": \"你\", \"start\": 443.744, \"end\": 444.124, \"score\": 0.803}, {\"word\": \"們\"}, {\"word\": \"其\", \"start\": 444.124, \"end\": 444.384, \"score\": 0.857}, {\"word\": \"實\"}, {\"word\": \"也\", \"start\": 444.384, \"end\": 444.564, \"score\": 0.974}, {\"word\": \"非\", \"start\": 444.564, \"end\": 444.725, \"score\": 0.844}, {\"word\": \"常\", \"start\": 444.725, \"end\": 444.925, \"score\": 0.876}, {\"word\": \"的\", \"start\": 444.925, \"end\": 445.025, \"score\": 0.997}, {\"word\": \"一\", \"start\": 445.025, \"end\": 445.265, \"score\": 0.903}, {\"word\": \"個\"}, {\"word\": \"清\", \"start\": 445.265, \"end\": 445.545, \"score\": 0.953}, {\"word\": \"楚\", \"start\": 445.545, \"end\": 445.825, \"score\": 0.997}, {\"word\": \"就\", \"start\": 445.825, \"end\": 445.985, \"score\": 0.856}, {\"word\": \"是\", \"start\": 445.985, \"end\": 446.646, \"score\": 0.851}, {\"word\": \"說\"}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"文\", \"start\": 446.646, \"end\": 446.906, \"score\": 0.993}, {\"word\": \"化\", \"start\": 446.906, \"end\": 447.166, \"score\": 0.975}, {\"word\": \"跟\", \"start\": 447.166, \"end\": 447.707, \"score\": 0.885}, {\"word\": \"娛\"}, {\"word\": \"樂\"}, {\"word\": \"活\", \"start\": 447.707, \"end\": 447.727, \"score\": 1.0}, {\"word\": \"動\"}]}, {\"start\": 448.547, \"end\": 449.408, \"text\": \"蘇長,我再給你看一個那個就是在看電影在看電影這一塊\", \"words\": [{\"word\": \"蘇\"}, {\"word\": \"長\"}, {\"word\": \",\"}, {\"word\": \"我\", \"start\": 448.547, \"end\": 448.567, \"score\": 0.0}, {\"word\": \"再\", \"start\": 448.567, \"end\": 448.647, \"score\": 0.748}, {\"word\": \"給\"}, {\"word\": \"你\", \"start\": 448.647, \"end\": 448.667, \"score\": 0.0}, {\"word\": \"看\", \"start\": 448.667, \"end\": 448.687, \"score\": 0.0}, {\"word\": \"一\", \"start\": 448.687, \"end\": 448.707, \"score\": 0.0}, {\"word\": \"個\"}, {\"word\": \"那\", \"start\": 448.707, \"end\": 448.727, \"score\": 0.0}, {\"word\": \"個\"}, {\"word\": \"就\", \"start\": 448.727, \"end\": 448.927, \"score\": 0.867}, {\"word\": \"是\", \"start\": 448.927, \"end\": 449.047, \"score\": 0.967}, {\"word\": \"在\", \"start\": 449.047, \"end\": 449.148, \"score\": 0.664}, {\"word\": \"看\", \"start\": 449.148, \"end\": 449.308, \"score\": 0.875}, {\"word\": \"電\"}, {\"word\": \"影\", \"start\": 449.308, \"end\": 449.328, \"score\": 0.0}, {\"word\": \"在\", \"start\": 449.328, \"end\": 449.348, \"score\": 0.0}, {\"word\": \"看\", \"start\": 449.348, \"end\": 449.368, \"score\": 0.0}, {\"word\": \"電\"}, {\"word\": \"影\", \"start\": 449.368, 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\"score\": 0.929}, {\"word\": \"威\", \"start\": 649.302, \"end\": 649.442, \"score\": 0.857}, {\"word\": \"、\"}, {\"word\": \"王\", \"start\": 649.442, \"end\": 649.463, \"score\": 0.0}, {\"word\": \"委\", \"start\": 649.463, \"end\": 649.483, \"score\": 0.0}, {\"word\": \"員\"}, {\"word\": \"質\"}, {\"word\": \"詢\"}], \"language\": \"zh\"}","srt":"1\n00:00:01,086 --> 00:00:03,277\n請莊部長以及副社屬宋署長\n\n2\n00:00:08,424 --> 00:00:33,367\n部長好!署長好!我想這個針對的今天就是我們娛樂稅長期就是採取一個一鏡一針的一個態度其實從第一次那個娛樂稅的第一次公佈是在民國31年那這31年開始以後這個過程裡頭只有一次只有一次的一個修法那\n\n3\n00:00:35,849 --> 00:00:57,938\n在今天我們討論的這個議題裡頭我想跟部長、跟署長做一個探討其實在戒嚴時期老百姓因為我們政府擔心老百姓的過度奢侈所以我們用抽稅的方式來降低民眾參與這些奢侈的活動\n\n4\n00:00:59,679 --> 00:01:22,915\n但是避免奢侈而真的娛樂稅其實就是現在大部分的民眾的日常活動不管是這個運動比賽還是高爾夫球賽還是舞蹈表演看電影我想在這裡請教部長部長如果這個看電影是在法律的定義是一個奢侈的話你怎麼看待你平常看不看電影\n\n5\n00:01:30,422 --> 00:01:41,427\n委員現在娛樂稅是不是還是有奢侈這樣的一個定義倒是也沒有那娛樂稅我也跟委員報告您剛剛提了很多那我們也知道\n\n6\n00:01:42,052 --> 00:01:54,420\n除了社會經濟的一個轉化以及娛樂消遣的活動越來越多元,那有一些項目呢是不是適合客,在這一次也在我們去年在邀請各地方政府來開會的時候,那也有討論過,所以認為部分的課稅項目可以做一些調整。\n\n7\n00:02:01,525 --> 00:02:29,883\n那稅率呢也可以因為我們第五條規定的稅率上限也可以做一些調整的考量所以這個部分呢事實上如同委員所說的當然是因為項目的部分可以做一些檢討跟調整是好部長我想我們就提出這個新形式的這個表演的一個形態怎麼樣定義要不要徵收這個稅號其實我們信守可那個找來就是有很多不管是脫口秀還是\n\n8\n00:02:31,464 --> 00:02:51,733\n內容有趣的一個演講這個到底哪一個需要徵收?它的標準在哪裡?你脫口秀要徵這個稅然後有趣的一個演講不徵這個說實在的如果說虛擬偶像的一個線上演唱會那不徵然後沒有實體空間的要徵這個\n\n9\n00:02:54,087 --> 00:02:54,888\n議員王世堅等23人提案須經各黨團簽署不復議\n\n10\n00:03:19,068 --> 00:03:19,428\n李慧琼議員\n\n11\n00:03:35,611 --> 00:03:57,307\n議論然後他也實際上就是說真的就是把韓國的這個電影推向了全世界你看他一來他可以推推動他國內的一個觀光然後再來就是說他還可以收海外這麼多的一個版權甚至他把國家的一個形象整體的一個帶動那到底這個文化事業我們要不要課他的稅\n\n12\n00:04:00,485 --> 00:04:28,034\n跟委員報告娛樂稅當然是具有娛樂性質的部分然後用事實來認定要不要課稅那您剛剛提到許多的文化事業那我們現在有一些相關的法律比如說文創法還有文化事業什麼補助條例等等這些都有一些補助的作用那所以我也跟委員說明就如同我剛剛說的就是我們未來呢我們希望我們也跟上次跟地方政府開會的時候\n\n13\n00:04:29,874 --> 00:04:39,941\n大概有一個想法就是說賦予地方政府有一些他可以他寄他的文化政策的目的或者因為他的一個鄉鎮的他的這個地區的一個特性他需要發展的一個項目那麼賦予他們一個停征的權限\n\n14\n00:04:45,845 --> 00:04:47,046\n﹚立法院第11屆第1會期財政委員會提案須經各黨團簽署不復議須經各黨團簽署不復議須經各黨團簽署\n\n15\n00:05:07,264 --> 00:05:09,285\n﹚立法院第11屆第1會期財政委員會第10次全體委員會及第15條條文修正草案。\n\n16\n00:05:32,173 --> 00:05:32,714\n議員王世堅等23人提案須經各黨團簽署不復議同意書\n\n17\n00:05:54,657 --> 00:05:56,278\n委員王世堅等23人提案須經各黨團簽署不復議\n\n18\n00:06:10,732 --> 00:06:25,568\n報告委員,像高爾夫球這樣的運動其實大家也都是蠻鼓勵的但是當然他使用的高爾夫球場也有一些環保團體有不同的意見但目前我們這種國際性的競賽過去也曾經來跟我們申請解免過稅額\n\n19\n00:06:27,350 --> 00:06:27,370\n〔記者註冊〕\n\n20\n00:06:46,664 --> 00:07:05,512\n一千多萬的一個減稅其實這個在我們整體國家的一個稅收其實非常非常的少那我們如果晃遠全世界我們再用全世界來看的話就是說我再請問署長就是說高稅率的北歐國家都有優惠的一個稅率了\n\n21\n00:07:06,072 --> 00:07:27,727\n所以我們是不是應該要匯儲呢那你們還在一直主張說要收稅那你看從所有北歐的一個國家他其實租稅負擔一向是最高的喔不管是荷蘭不管是就是整體這些北歐的國家那你們其實也非常的一個清楚就是說這個文化跟娛樂活動\n\n22\n00:07:28,547 --> 00:07:29,408\n蘇長,我再給你看一個那個就是在看電影在看電影這一塊\n\n23\n00:07:43,638 --> 00:08:12,009\n其實它的稅率也不同你是看國外的電影還是看本國的語言片這個也不一樣尤其是在雙北跟台北又有兩套的一個機制怎麼為什麼一個這麼簡單的一個稅款那它收入這麼少了為什麼不會它呢是不是可以告訴我你們最大的一個困難在哪裡委員因為娛樂稅本身它是地方稅那在非直銷式的縣市這個稅它是屬於鄉鎮稅\n\n24\n00:08:14,124 --> 00:08:19,465\n但是他其實他的金額並不大,如果中央可以補助的話,那是不是我們就可以完整的把這個問題來解決呢?每年收不到20億,你的統籌分配款就可以來補這些啊。我們看看,其實在六都裡頭還有其他的縣市裡頭,\n\n25\n00:08:38,689 --> 00:09:06,364\n我們看得出來其實這一個收到的一個稅款是非常非常的少為什麼我們不要面對的這個問題呢甚至就是說部長我想這個稅收的一個占比這麼低成本多出了一個10倍那你還需要這麼多人來做這些事情不管就是你的印花稅你的這個所有的一個稅然後把它框在一塊要用這麼多的一個成本你覺得划得來嗎\n\n26\n00:09:08,065 --> 00:09:18,736\n委員就您這個上面的powerpoint在看出來就一塊錢大概它的成本是0.17%0.17我想這個部分要很明確對這是用新北市嘛121年的預算嘛是是是是啊但是雖然金額不高但對地方政府來說它是一個重要的財源然後呢他們也需要財政自主的一個空間\n\n27\n00:09:30,208 --> 00:09:58,955\n那至於中央統籌分配稅款它是用國稅的一部分項稅務以及一定的比例納入中央統籌分配稅款那中央統籌分配稅款在分配給相關的地方政府的時候是按照公式來分配所以並不會因為娛樂稅把它廢止以後就可以透過中央統籌分配稅款來增加我想這個部分是兩個不同的事情那我想因為那個這個娛樂稅是地方稅所以它不會進入中央統籌分配稅款裡面去\n\n28\n00:09:59,875 --> 00:10:00,335\n財政部長陳秀寳財政部長陳秀寳財政部長\n\n29\n00:10:24,995 --> 00:10:48,442\n有沒有可能變多呢?所以這個我希望就是說你可以提出這樣的一個評估報告給本席然後評估就是聽證以後是不是會影響地方的自有財源那可以不可以用統籌這個第一條你說是不可以的嘛是不是可以做報告給本席然後評估現有的人力若是用在其他的一個稅徵的一個作業\n\n30\n00:10:49,002 --> 00:10:49,483\n王宏威、王委員質詢\n\n","tsv":"start\tend\ttext\n1086\t3277\t請莊部長以及副社屬宋署長\n8424\t33367\t部長好!署長好!我想這個針對的今天就是我們娛樂稅長期就是採取一個一鏡一針的一個態度其實從第一次那個娛樂稅的第一次公佈是在民國31年那這31年開始以後這個過程裡頭只有一次只有一次的一個修法那\n35849\t57938\t在今天我們討論的這個議題裡頭我想跟部長、跟署長做一個探討其實在戒嚴時期老百姓因為我們政府擔心老百姓的過度奢侈所以我們用抽稅的方式來降低民眾參與這些奢侈的活動\n59679\t82915\t但是避免奢侈而真的娛樂稅其實就是現在大部分的民眾的日常活動不管是這個運動比賽還是高爾夫球賽還是舞蹈表演看電影我想在這裡請教部長部長如果這個看電影是在法律的定義是一個奢侈的話你怎麼看待你平常看不看電影\n90422\t101427\t委員現在娛樂稅是不是還是有奢侈這樣的一個定義倒是也沒有那娛樂稅我也跟委員報告您剛剛提了很多那我們也知道\n102052\t114420\t除了社會經濟的一個轉化以及娛樂消遣的活動越來越多元,那有一些項目呢是不是適合客,在這一次也在我們去年在邀請各地方政府來開會的時候,那也有討論過,所以認為部分的課稅項目可以做一些調整。\n121525\t149883\t那稅率呢也可以因為我們第五條規定的稅率上限也可以做一些調整的考量所以這個部分呢事實上如同委員所說的當然是因為項目的部分可以做一些檢討跟調整是好部長我想我們就提出這個新形式的這個表演的一個形態怎麼樣定義要不要徵收這個稅號其實我們信守可那個找來就是有很多不管是脫口秀還是\n151464\t171733\t內容有趣的一個演講 這個到底哪一個需要徵收?它的標準在哪裡?你脫口秀要徵這個稅 然後有趣的一個演講不徵 這個說實在的 如果說虛擬偶像的一個線上演唱會 那不徵 然後沒有實體空間的要徵 這個\n174087\t174888\t議員王世堅等23人提案須經各黨團簽署不復議\n199068\t199428\t李慧琼議員\n215611\t237307\t議論然後他也實際上就是說真的就是把韓國的這個電影推向了全世界你看他一來他可以推推動他國內的一個觀光然後再來就是說他還可以收海外這麼多的一個版權甚至他把國家的一個形象整體的一個帶動那到底這個文化事業我們要不要課他的稅\n240485\t268034\t跟委員報告娛樂稅當然是具有娛樂性質的部分然後用事實來認定要不要課稅那您剛剛提到許多的文化事業那我們現在有一些相關的法律比如說文創法還有文化事業什麼補助條例等等這些都有一些補助的作用那所以我也跟委員說明就如同我剛剛說的就是我們未來呢我們希望我們也跟上次跟地方政府開會的時候\n269874\t279941\t大概有一個想法就是說賦予地方政府有一些他可以他寄他的文化政策的目的或者因為他的一個鄉鎮的他的這個地區的一個特性他需要發展的一個項目那麼賦予他們一個停征的權限\n285845\t287046\t﹚立法院第11屆第1會期財政委員會提案須經各黨團簽署不復議須經各黨團簽署不復議須經各黨團簽署\n307264\t309285\t﹚立法院第11屆第1會期財政委員會第10次全體委員會及第15條條文修正草案。\n332173\t332714\t議員王世堅等23人提案須經各黨團簽署不復議同意書\n354657\t356278\t委員王世堅等23人提案須經各黨團簽署不復議\n370732\t385568\t報告委員,像高爾夫球這樣的運動其實大家也都是蠻鼓勵的但是當然他使用的高爾夫球場也有一些環保團體有不同的意見但目前我們這種國際性的競賽過去也曾經來跟我們申請解免過稅額\n387350\t387370\t〔記者註冊〕\n406664\t425512\t一千多萬的一個減稅其實這個在我們整體國家的一個稅收其實非常非常的少那我們如果晃遠全世界我們再用全世界來看的話就是說我再請問署長就是說高稅率的北歐國家都有優惠的一個稅率了\n426072\t447727\t所以我們是不是應該要匯儲呢那你們還在一直主張說要收稅那你看從所有北歐的一個國家他其實租稅負擔一向是最高的喔不管是荷蘭不管是就是整體這些北歐的國家那你們其實也非常的一個清楚就是說這個文化跟娛樂活動\n448547\t449408\t蘇長,我再給你看一個那個就是在看電影在看電影這一塊\n463638\t492009\t其實它的稅率也不同你是看國外的電影還是看本國的語言片這個也不一樣尤其是在雙北跟台北又有兩套的一個機制怎麼為什麼一個這麼簡單的一個稅款那它收入這麼少了為什麼不會它呢是不是可以告訴我你們最大的一個困難在哪裡委員因為娛樂稅本身它是地方稅那在非直銷式的縣市這個稅它是屬於鄉鎮稅\n494124\t499465\t但是他其實他的金額並不大,如果中央可以補助的話,那是不是我們就可以完整的把這個問題來解決呢?每年收不到20億,你的統籌分配款就可以來補這些啊。我們看看,其實在六都裡頭還有其他的縣市裡頭,\n518689\t546364\t我們看得出來其實這一個收到的一個稅款是非常非常的少為什麼我們不要面對的這個問題呢甚至就是說部長我想這個稅收的一個占比這麼低成本多出了一個10倍那你還需要這麼多人來做這些事情不管就是你的印花稅你的這個所有的一個稅然後把它框在一塊要用這麼多的一個成本你覺得划得來嗎\n548065\t558736\t委員就您這個上面的powerpoint在看出來就一塊錢大概它的成本是0.17%0.17我想這個部分要很明確對這是用新北市嘛121年的預算嘛是是是是啊但是雖然金額不高但對地方政府來說它是一個重要的財源然後呢他們也需要財政自主的一個空間\n570208\t598955\t那至於中央統籌分配稅款它是用國稅的一部分項稅務以及一定的比例納入中央統籌分配稅款那中央統籌分配稅款在分配給相關的地方政府的時候是按照公式來分配所以並不會因為娛樂稅把它廢止以後就可以透過中央統籌分配稅款來增加我想這個部分是兩個不同的事情那我想因為那個這個娛樂稅是地方稅所以它不會進入中央統籌分配稅款裡面去\n599875\t600335\t財政部長陳秀寳財政部長陳秀寳財政部長\n624995\t648442\t有沒有可能變多呢?所以這個我希望就是說你可以提出這樣的一個評估報告給本席然後評估就是聽證以後是不是會影響地方的自有財源那可以不可以用統籌這個第一條你說是不可以的嘛是不是可以做報告給本席然後評估現有的人力若是用在其他的一個稅徵的一個作業\n649002\t649483\t王宏威、王委員質詢\n","txt":"請莊部長以及副社屬宋署長\n部長好!署長好!我想這個針對的今天就是我們娛樂稅長期就是採取一個一鏡一針的一個態度其實從第一次那個娛樂稅的第一次公佈是在民國31年那這31年開始以後這個過程裡頭只有一次只有一次的一個修法那\n在今天我們討論的這個議題裡頭我想跟部長、跟署長做一個探討其實在戒嚴時期老百姓因為我們政府擔心老百姓的過度奢侈所以我們用抽稅的方式來降低民眾參與這些奢侈的活動\n但是避免奢侈而真的娛樂稅其實就是現在大部分的民眾的日常活動不管是這個運動比賽還是高爾夫球賽還是舞蹈表演看電影我想在這裡請教部長部長如果這個看電影是在法律的定義是一個奢侈的話你怎麼看待你平常看不看電影\n委員現在娛樂稅是不是還是有奢侈這樣的一個定義倒是也沒有那娛樂稅我也跟委員報告您剛剛提了很多那我們也知道\n除了社會經濟的一個轉化以及娛樂消遣的活動越來越多元,那有一些項目呢是不是適合客,在這一次也在我們去年在邀請各地方政府來開會的時候,那也有討論過,所以認為部分的課稅項目可以做一些調整。\n那稅率呢也可以因為我們第五條規定的稅率上限也可以做一些調整的考量所以這個部分呢事實上如同委員所說的當然是因為項目的部分可以做一些檢討跟調整是好部長我想我們就提出這個新形式的這個表演的一個形態怎麼樣定義要不要徵收這個稅號其實我們信守可那個找來就是有很多不管是脫口秀還是\n內容有趣的一個演講 這個到底哪一個需要徵收?它的標準在哪裡?你脫口秀要徵這個稅 然後有趣的一個演講不徵 這個說實在的 如果說虛擬偶像的一個線上演唱會 那不徵 然後沒有實體空間的要徵 這個\n議員王世堅等23人提案須經各黨團簽署不復議\n李慧琼議員\n議論然後他也實際上就是說真的就是把韓國的這個電影推向了全世界你看他一來他可以推推動他國內的一個觀光然後再來就是說他還可以收海外這麼多的一個版權甚至他把國家的一個形象整體的一個帶動那到底這個文化事業我們要不要課他的稅\n跟委員報告娛樂稅當然是具有娛樂性質的部分然後用事實來認定要不要課稅那您剛剛提到許多的文化事業那我們現在有一些相關的法律比如說文創法還有文化事業什麼補助條例等等這些都有一些補助的作用那所以我也跟委員說明就如同我剛剛說的就是我們未來呢我們希望我們也跟上次跟地方政府開會的時候\n大概有一個想法就是說賦予地方政府有一些他可以他寄他的文化政策的目的或者因為他的一個鄉鎮的他的這個地區的一個特性他需要發展的一個項目那麼賦予他們一個停征的權限\n﹚立法院第11屆第1會期財政委員會提案須經各黨團簽署不復議須經各黨團簽署不復議須經各黨團簽署\n﹚立法院第11屆第1會期財政委員會第10次全體委員會及第15條條文修正草案。\n議員王世堅等23人提案須經各黨團簽署不復議同意書\n委員王世堅等23人提案須經各黨團簽署不復議\n報告委員,像高爾夫球這樣的運動其實大家也都是蠻鼓勵的但是當然他使用的高爾夫球場也有一些環保團體有不同的意見但目前我們這種國際性的競賽過去也曾經來跟我們申請解免過稅額\n〔記者註冊〕\n一千多萬的一個減稅其實這個在我們整體國家的一個稅收其實非常非常的少那我們如果晃遠全世界我們再用全世界來看的話就是說我再請問署長就是說高稅率的北歐國家都有優惠的一個稅率了\n所以我們是不是應該要匯儲呢那你們還在一直主張說要收稅那你看從所有北歐的一個國家他其實租稅負擔一向是最高的喔不管是荷蘭不管是就是整體這些北歐的國家那你們其實也非常的一個清楚就是說這個文化跟娛樂活動\n蘇長,我再給你看一個那個就是在看電影在看電影這一塊\n其實它的稅率也不同你是看國外的電影還是看本國的語言片這個也不一樣尤其是在雙北跟台北又有兩套的一個機制怎麼為什麼一個這麼簡單的一個稅款那它收入這麼少了為什麼不會它呢是不是可以告訴我你們最大的一個困難在哪裡委員因為娛樂稅本身它是地方稅那在非直銷式的縣市這個稅它是屬於鄉鎮稅\n但是他其實他的金額並不大,如果中央可以補助的話,那是不是我們就可以完整的把這個問題來解決呢?每年收不到20億,你的統籌分配款就可以來補這些啊。我們看看,其實在六都裡頭還有其他的縣市裡頭,\n我們看得出來其實這一個收到的一個稅款是非常非常的少為什麼我們不要面對的這個問題呢甚至就是說部長我想這個稅收的一個占比這麼低成本多出了一個10倍那你還需要這麼多人來做這些事情不管就是你的印花稅你的這個所有的一個稅然後把它框在一塊要用這麼多的一個成本你覺得划得來嗎\n委員就您這個上面的powerpoint在看出來就一塊錢大概它的成本是0.17%0.17我想這個部分要很明確對這是用新北市嘛121年的預算嘛是是是是啊但是雖然金額不高但對地方政府來說它是一個重要的財源然後呢他們也需要財政自主的一個空間\n那至於中央統籌分配稅款它是用國稅的一部分項稅務以及一定的比例納入中央統籌分配稅款那中央統籌分配稅款在分配給相關的地方政府的時候是按照公式來分配所以並不會因為娛樂稅把它廢止以後就可以透過中央統籌分配稅款來增加我想這個部分是兩個不同的事情那我想因為那個這個娛樂稅是地方稅所以它不會進入中央統籌分配稅款裡面去\n財政部長陳秀寳財政部長陳秀寳財政部長\n有沒有可能變多呢?所以這個我希望就是說你可以提出這樣的一個評估報告給本席然後評估就是聽證以後是不是會影響地方的自有財源那可以不可以用統籌這個第一條你說是不可以的嘛是不是可以做報告給本席然後評估現有的人力若是用在其他的一個稅徵的一個作業\n王宏威、王委員質詢\n","vtt":"WEBVTT\n\n00:01.086 --> 00:03.277\n請莊部長以及副社屬宋署長\n\n00:08.424 --> 00:33.367\n部長好!署長好!我想這個針對的今天就是我們娛樂稅長期就是採取一個一鏡一針的一個態度其實從第一次那個娛樂稅的第一次公佈是在民國31年那這31年開始以後這個過程裡頭只有一次只有一次的一個修法那\n\n00:35.849 --> 00:57.938\n在今天我們討論的這個議題裡頭我想跟部長、跟署長做一個探討其實在戒嚴時期老百姓因為我們政府擔心老百姓的過度奢侈所以我們用抽稅的方式來降低民眾參與這些奢侈的活動\n\n00:59.679 --> 01:22.915\n但是避免奢侈而真的娛樂稅其實就是現在大部分的民眾的日常活動不管是這個運動比賽還是高爾夫球賽還是舞蹈表演看電影我想在這裡請教部長部長如果這個看電影是在法律的定義是一個奢侈的話你怎麼看待你平常看不看電影\n\n01:30.422 --> 01:41.427\n委員現在娛樂稅是不是還是有奢侈這樣的一個定義倒是也沒有那娛樂稅我也跟委員報告您剛剛提了很多那我們也知道\n\n01:42.052 --> 01:54.420\n除了社會經濟的一個轉化以及娛樂消遣的活動越來越多元,那有一些項目呢是不是適合客,在這一次也在我們去年在邀請各地方政府來開會的時候,那也有討論過,所以認為部分的課稅項目可以做一些調整。\n\n02:01.525 --> 02:29.883\n那稅率呢也可以因為我們第五條規定的稅率上限也可以做一些調整的考量所以這個部分呢事實上如同委員所說的當然是因為項目的部分可以做一些檢討跟調整是好部長我想我們就提出這個新形式的這個表演的一個形態怎麼樣定義要不要徵收這個稅號其實我們信守可那個找來就是有很多不管是脫口秀還是\n\n02:31.464 --> 02:51.733\n內容有趣的一個演講這個到底哪一個需要徵收?它的標準在哪裡?你脫口秀要徵這個稅然後有趣的一個演講不徵這個說實在的如果說虛擬偶像的一個線上演唱會那不徵然後沒有實體空間的要徵這個\n\n02:54.087 --> 02:54.888\n議員王世堅等23人提案須經各黨團簽署不復議\n\n03:19.068 --> 03:19.428\n李慧琼議員\n\n03:35.611 --> 03:57.307\n議論然後他也實際上就是說真的就是把韓國的這個電影推向了全世界你看他一來他可以推推動他國內的一個觀光然後再來就是說他還可以收海外這麼多的一個版權甚至他把國家的一個形象整體的一個帶動那到底這個文化事業我們要不要課他的稅\n\n04:00.485 --> 04:28.034\n跟委員報告娛樂稅當然是具有娛樂性質的部分然後用事實來認定要不要課稅那您剛剛提到許多的文化事業那我們現在有一些相關的法律比如說文創法還有文化事業什麼補助條例等等這些都有一些補助的作用那所以我也跟委員說明就如同我剛剛說的就是我們未來呢我們希望我們也跟上次跟地方政府開會的時候\n\n04:29.874 --> 04:39.941\n大概有一個想法就是說賦予地方政府有一些他可以他寄他的文化政策的目的或者因為他的一個鄉鎮的他的這個地區的一個特性他需要發展的一個項目那麼賦予他們一個停征的權限\n\n04:45.845 --> 04:47.046\n﹚立法院第11屆第1會期財政委員會提案須經各黨團簽署不復議須經各黨團簽署不復議須經各黨團簽署\n\n05:07.264 --> 05:09.285\n﹚立法院第11屆第1會期財政委員會第10次全體委員會及第15條條文修正草案。\n\n05:32.173 --> 05:32.714\n議員王世堅等23人提案須經各黨團簽署不復議同意書\n\n05:54.657 --> 05:56.278\n委員王世堅等23人提案須經各黨團簽署不復議\n\n06:10.732 --> 06:25.568\n報告委員,像高爾夫球這樣的運動其實大家也都是蠻鼓勵的但是當然他使用的高爾夫球場也有一些環保團體有不同的意見但目前我們這種國際性的競賽過去也曾經來跟我們申請解免過稅額\n\n06:27.350 --> 06:27.370\n〔記者註冊〕\n\n06:46.664 --> 07:05.512\n一千多萬的一個減稅其實這個在我們整體國家的一個稅收其實非常非常的少那我們如果晃遠全世界我們再用全世界來看的話就是說我再請問署長就是說高稅率的北歐國家都有優惠的一個稅率了\n\n07:06.072 --> 07:27.727\n所以我們是不是應該要匯儲呢那你們還在一直主張說要收稅那你看從所有北歐的一個國家他其實租稅負擔一向是最高的喔不管是荷蘭不管是就是整體這些北歐的國家那你們其實也非常的一個清楚就是說這個文化跟娛樂活動\n\n07:28.547 --> 07:29.408\n蘇長,我再給你看一個那個就是在看電影在看電影這一塊\n\n07:43.638 --> 08:12.009\n其實它的稅率也不同你是看國外的電影還是看本國的語言片這個也不一樣尤其是在雙北跟台北又有兩套的一個機制怎麼為什麼一個這麼簡單的一個稅款那它收入這麼少了為什麼不會它呢是不是可以告訴我你們最大的一個困難在哪裡委員因為娛樂稅本身它是地方稅那在非直銷式的縣市這個稅它是屬於鄉鎮稅\n\n08:14.124 --> 08:19.465\n但是他其實他的金額並不大,如果中央可以補助的話,那是不是我們就可以完整的把這個問題來解決呢?每年收不到20億,你的統籌分配款就可以來補這些啊。我們看看,其實在六都裡頭還有其他的縣市裡頭,\n\n08:38.689 --> 09:06.364\n我們看得出來其實這一個收到的一個稅款是非常非常的少為什麼我們不要面對的這個問題呢甚至就是說部長我想這個稅收的一個占比這麼低成本多出了一個10倍那你還需要這麼多人來做這些事情不管就是你的印花稅你的這個所有的一個稅然後把它框在一塊要用這麼多的一個成本你覺得划得來嗎\n\n09:08.065 --> 09:18.736\n委員就您這個上面的powerpoint在看出來就一塊錢大概它的成本是0.17%0.17我想這個部分要很明確對這是用新北市嘛121年的預算嘛是是是是啊但是雖然金額不高但對地方政府來說它是一個重要的財源然後呢他們也需要財政自主的一個空間\n\n09:30.208 --> 09:58.955\n那至於中央統籌分配稅款它是用國稅的一部分項稅務以及一定的比例納入中央統籌分配稅款那中央統籌分配稅款在分配給相關的地方政府的時候是按照公式來分配所以並不會因為娛樂稅把它廢止以後就可以透過中央統籌分配稅款來增加我想這個部分是兩個不同的事情那我想因為那個這個娛樂稅是地方稅所以它不會進入中央統籌分配稅款裡面去\n\n09:59.875 --> 10:00.335\n財政部長陳秀寳財政部長陳秀寳財政部長\n\n10:24.995 --> 10:48.442\n有沒有可能變多呢?所以這個我希望就是說你可以提出這樣的一個評估報告給本席然後評估就是聽證以後是不是會影響地方的自有財源那可以不可以用統籌這個第一條你說是不可以的嘛是不是可以做報告給本席然後評估現有的人力若是用在其他的一個稅徵的一個作業\n\n10:49.002 --> 10:49.483\n王宏威、王委員質詢\n\n","segments":[{"start":1.086,"end":3.277,"text":"請莊部長以及副社屬宋署長"},{"start":8.424,"end":33.367,"text":"部長好!署長好!我想這個針對的今天就是我們娛樂稅長期就是採取一個一鏡一針的一個態度其實從第一次那個娛樂稅的第一次公佈是在民國31年那這31年開始以後這個過程裡頭只有一次只有一次的一個修法那"},{"start":35.849,"end":57.938,"text":"在今天我們討論的這個議題裡頭我想跟部長、跟署長做一個探討其實在戒嚴時期老百姓因為我們政府擔心老百姓的過度奢侈所以我們用抽稅的方式來降低民眾參與這些奢侈的活動"},{"start":59.679,"end":82.915,"text":"但是避免奢侈而真的娛樂稅其實就是現在大部分的民眾的日常活動不管是這個運動比賽還是高爾夫球賽還是舞蹈表演看電影我想在這裡請教部長部長如果這個看電影是在法律的定義是一個奢侈的話你怎麼看待你平常看不看電影"},{"start":90.422,"end":101.427,"text":"委員現在娛樂稅是不是還是有奢侈這樣的一個定義倒是也沒有那娛樂稅我也跟委員報告您剛剛提了很多那我們也知道"},{"start":102.052,"end":114.42,"text":"除了社會經濟的一個轉化以及娛樂消遣的活動越來越多元,那有一些項目呢是不是適合客,在這一次也在我們去年在邀請各地方政府來開會的時候,那也有討論過,所以認為部分的課稅項目可以做一些調整。"},{"start":121.525,"end":149.883,"text":"那稅率呢也可以因為我們第五條規定的稅率上限也可以做一些調整的考量所以這個部分呢事實上如同委員所說的當然是因為項目的部分可以做一些檢討跟調整是好部長我想我們就提出這個新形式的這個表演的一個形態怎麼樣定義要不要徵收這個稅號其實我們信守可那個找來就是有很多不管是脫口秀還是"},{"start":151.464,"end":171.733,"text":"內容有趣的一個演講 這個到底哪一個需要徵收?它的標準在哪裡?你脫口秀要徵這個稅 然後有趣的一個演講不徵 這個說實在的 如果說虛擬偶像的一個線上演唱會 那不徵 然後沒有實體空間的要徵 這個"},{"start":174.087,"end":174.888,"text":"議員王世堅等23人提案須經各黨團簽署不復議"},{"start":199.068,"end":199.428,"text":"李慧琼議員"},{"start":215.611,"end":237.307,"text":"議論然後他也實際上就是說真的就是把韓國的這個電影推向了全世界你看他一來他可以推推動他國內的一個觀光然後再來就是說他還可以收海外這麼多的一個版權甚至他把國家的一個形象整體的一個帶動那到底這個文化事業我們要不要課他的稅"},{"start":240.485,"end":268.034,"text":"跟委員報告娛樂稅當然是具有娛樂性質的部分然後用事實來認定要不要課稅那您剛剛提到許多的文化事業那我們現在有一些相關的法律比如說文創法還有文化事業什麼補助條例等等這些都有一些補助的作用那所以我也跟委員說明就如同我剛剛說的就是我們未來呢我們希望我們也跟上次跟地方政府開會的時候"},{"start":269.874,"end":279.941,"text":"大概有一個想法就是說賦予地方政府有一些他可以他寄他的文化政策的目的或者因為他的一個鄉鎮的他的這個地區的一個特性他需要發展的一個項目那麼賦予他們一個停征的權限"},{"start":285.845,"end":287.046,"text":"﹚立法院第11屆第1會期財政委員會提案須經各黨團簽署不復議須經各黨團簽署不復議須經各黨團簽署"},{"start":307.264,"end":309.285,"text":"﹚立法院第11屆第1會期財政委員會第10次全體委員會及第15條條文修正草案。"},{"start":332.173,"end":332.714,"text":"議員王世堅等23人提案須經各黨團簽署不復議同意書"},{"start":354.657,"end":356.278,"text":"委員王世堅等23人提案須經各黨團簽署不復議"},{"start":370.732,"end":385.568,"text":"報告委員,像高爾夫球這樣的運動其實大家也都是蠻鼓勵的但是當然他使用的高爾夫球場也有一些環保團體有不同的意見但目前我們這種國際性的競賽過去也曾經來跟我們申請解免過稅額"},{"start":387.35,"end":387.37,"text":"〔記者註冊〕"},{"start":406.664,"end":425.512,"text":"一千多萬的一個減稅其實這個在我們整體國家的一個稅收其實非常非常的少那我們如果晃遠全世界我們再用全世界來看的話就是說我再請問署長就是說高稅率的北歐國家都有優惠的一個稅率了"},{"start":426.072,"end":447.727,"text":"所以我們是不是應該要匯儲呢那你們還在一直主張說要收稅那你看從所有北歐的一個國家他其實租稅負擔一向是最高的喔不管是荷蘭不管是就是整體這些北歐的國家那你們其實也非常的一個清楚就是說這個文化跟娛樂活動"},{"start":448.547,"end":449.408,"text":"蘇長,我再給你看一個那個就是在看電影在看電影這一塊"},{"start":463.638,"end":492.009,"text":"其實它的稅率也不同你是看國外的電影還是看本國的語言片這個也不一樣尤其是在雙北跟台北又有兩套的一個機制怎麼為什麼一個這麼簡單的一個稅款那它收入這麼少了為什麼不會它呢是不是可以告訴我你們最大的一個困難在哪裡委員因為娛樂稅本身它是地方稅那在非直銷式的縣市這個稅它是屬於鄉鎮稅"},{"start":494.124,"end":499.465,"text":"但是他其實他的金額並不大,如果中央可以補助的話,那是不是我們就可以完整的把這個問題來解決呢?每年收不到20億,你的統籌分配款就可以來補這些啊。我們看看,其實在六都裡頭還有其他的縣市裡頭,"},{"start":518.689,"end":546.364,"text":"我們看得出來其實這一個收到的一個稅款是非常非常的少為什麼我們不要面對的這個問題呢甚至就是說部長我想這個稅收的一個占比這麼低成本多出了一個10倍那你還需要這麼多人來做這些事情不管就是你的印花稅你的這個所有的一個稅然後把它框在一塊要用這麼多的一個成本你覺得划得來嗎"},{"start":548.065,"end":558.736,"text":"委員就您這個上面的powerpoint在看出來就一塊錢大概它的成本是0.17%0.17我想這個部分要很明確對這是用新北市嘛121年的預算嘛是是是是啊但是雖然金額不高但對地方政府來說它是一個重要的財源然後呢他們也需要財政自主的一個空間"},{"start":570.208,"end":598.955,"text":"那至於中央統籌分配稅款它是用國稅的一部分項稅務以及一定的比例納入中央統籌分配稅款那中央統籌分配稅款在分配給相關的地方政府的時候是按照公式來分配所以並不會因為娛樂稅把它廢止以後就可以透過中央統籌分配稅款來增加我想這個部分是兩個不同的事情那我想因為那個這個娛樂稅是地方稅所以它不會進入中央統籌分配稅款裡面去"},{"start":599.875,"end":600.335,"text":"財政部長陳秀寳財政部長陳秀寳財政部長"},{"start":624.995,"end":648.442,"text":"有沒有可能變多呢?所以這個我希望就是說你可以提出這樣的一個評估報告給本席然後評估就是聽證以後是不是會影響地方的自有財源那可以不可以用統籌這個第一條你說是不可以的嘛是不是可以做報告給本席然後評估現有的人力若是用在其他的一個稅徵的一個作業"},{"start":649.002,"end":649.483,"text":"王宏威、王委員質詢"}]}}}}