{"id":151566,"url":"https://ivod.ly.gov.tw/Play/Clip/1M/151566","video_url":"https://ivod-lyvod.cdn.hinet.net/vod_1/_definst_/mp4:1MClips/5754819b6179c336f5fe527e81205c567dee175bc8e0be1adcb4691eb09bf4e2f537da7f4e493df25ea18f28b6918d91.mp4/playlist.m3u8","委員名稱":"黃珊珊","委員發言時間":"11:55:34 - 12:08:10","影片長度":"00:12:36","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":756,"end_time":"2024-04-22T12:08:10+08:00","start_time":"2024-04-22T11:55:34+08:00","features":["ai-transcript","gazette"],"type":"Clip","gazette":{"lineno":735,"blocks":[["黃委員珊珊：（11時55分）我請莊部長還有黃主委。"],["主席：請莊部長、黃主委。"],["莊部長翠雲：委員好。"],["黃主任委員天牧：委員好。"],["黃委員珊珊：部長跟主委，其實我這次也是第一次到立法院來，但是我看到今天財委會的兩個案子，在立法院應該都討論了不知道多少年了，對吧？娛樂稅，前政府、現任的政府還有上一屆的立委全部都提過要廢除，台灣民眾黨在2022年也提案要廢除，顯然因為跨屆不連續所以沒有繼續審查，而保險業務員剛剛主委也說很久了，今天的案子，你們兩位認為它多久了？部長，娛樂稅討論多久了？"],["莊部長翠雲：跟委員報告，娛樂稅確實有討論了一段時間，但是我們去年邀集地方政府開會，大概有幾個方向……"],["黃委員珊珊：所以地方政府又不同意，是嗎？"],["莊部長翠雲：第一個，他們是反對廢止的，這是第一個；第二個，娛樂稅的部分，隨著社會經濟發展而調整，還有娛樂項目的多元化，項目是可以做一些調整的，就是要課娛樂稅的項目；第三個，稅率部分的上限也可以考慮調整；另外，可以賦予……"],["黃委員珊珊：討論了這麼久，答案就是地方政府不同意，所以永遠不會有進步，對吧？"],["莊部長翠雲：但是也有幾個大概的方向，賦予地方政府可以停徵的權限，就以上部分進行說明。"],["黃委員珊珊：我在總質詢的時候就跟院長問過了，你也在現場，我問過到底財政部檢討了多久，從蔡英文政府在2019年提過廢除印花稅，到娛樂稅，到剛剛講的可能還有貨物稅，其實財政部一直都在檢討，不是嗎？"],["莊部長翠雲：這個部分我們要尋求大家的共識。"],["黃委員珊珊：好。重點是娛樂稅在現在這樣的狀況下，兩黨甚至三黨大概都朝向廢除的立場，所以我要問的是，雖然廢除，它的總金額一年大概是18、19億，占中央政府實徵的淨額比例，112年大概只占0.05%，其實算是非常小的錢，但是對於地方政府的確是筆大錢，尤其是鄉鎮市政府。所以我在意的是，不管稅怎麼廢，我希望知道的是有沒有替代財源，部長，你同意吧？"],["莊部長翠雲：當然您提的也是，第一個替代財源；第二個，這是地方稅，所以我們還是要尊重地方政府。"],["黃委員珊珊：部長，我今天知道您既然可能留任，所以我想把這個責任交給您，要廢除相關稅額，我希望能夠幫地方政府多爭取替代稅源，尤其是替代財源，讓他們不至於因為稅制改革而受到影響，這個是地方政府需要的。","另外，在財劃法的部分，本席代表台灣民眾黨提出財劃法的修正草案，我們也希望不要影響到地方政府的財政自主，但同時能夠讓它分配比較公平，這兩個事情應該拉在一起看，包括今天的娛樂稅法，部長，這是我們很懇切的要求，我們不希望下一屆立法院再拿同樣的案子出來再討論一次。"],["莊部長翠雲：是，瞭解。"],["黃委員珊珊：這個案子已經很久了。同樣地，如同剛剛講的，娛樂稅廢止之後的整個影響，其實你說大也很大，少也很少，但畢竟已經21世紀了，已經2024年了，娛樂稅在2007年修正過，到現在也已經十幾年沒修了，而且藝文表演、球賽都還在收這種很奇怪的稅，我覺得我們應該要重新檢討，不是單單說地方政府可以自主就可以了，如果中華民國要朝向一個稅制進步的地方，我們應該把這些事項做相關的檢討，而不是單純說這是地方的稅源，我們沒辦法處理，另外去找到錢，可能是財政部另外的一個責任，部長，這是您的責任，尤其是如果您留任的話，從總質詢到現在，我們都希望看到財政部對於稅制改革有一些積極的立場，包括印花稅、包括貨物稅。所以部長，不管這個案子立法院是否通過，我希望財政部都能夠在一個月之內，針對娛樂稅如果被廢除，它的替代財源還有相關稅制改革，我希望你們有一些態度跟立場，可以嗎？"],["莊部長翠雲：是，我想委員您的期許我很瞭解。"],["黃委員珊珊：好。主委，我們今天的題目是保險業務員，剛剛很多委員都已經提過了，我想問一下，這個案子你也說已經很久了，我們為什麼要在同樣一個地方討論同樣的題目繼續這麼久？"],["黃主任委員天牧：立意上，保險法是涵蓋契約法跟業務，我們當初有保險業務員管理規則，是針對他的招攬行為來做管理，但是這個入法的議題……"],["黃委員珊珊：是，但是對於他們相關的權利跟義務，請勞動部跟你們一起會同溝通，這樣有什麼困難嗎？"],["黃主任委員天牧：其實大法官釋字第740號對這個契約的性質已經做了一個定性……"],["黃委員珊珊：所以它是契約嘛。"],["黃主任委員天牧：這種私法的契約有一個彈性，主管機關怎麼去介入，我覺得這裡面有技術上很多問題。"],["黃委員珊珊：時間暫停，我們請勞動部。"],["主席：好，請勞動部。"],["黃副司長琦雅：委員好。"],["黃委員珊珊：勞動部，我們所有的勞工都應該是勞動部所保護的對象，不是嗎？"],["黃副司長琦雅：是。"],["黃委員珊珊：所以我們各行各業都有不同的業別、有不同的工作型態、有不同的私法契約，各種狀況都有，但是最基本的保障跟基本的勞動條件應該是勞動部所主管。保險業務員目前為止有一部分可能適用勞基法，有一部分可能簽了合約，也有混同合約，有各種不同類型的合約，勞動部真的不用管嗎？"],["黃副司長琦雅：跟委員報告，就如同剛剛委員所述，我們現在各行各業不同的產業，可能依它的產業會有一些特殊或管制的必要。"],["黃委員珊珊：是的。"],["黃副司長琦雅：有部分的工作者的確會有別於勞動基準，我們勞動部主管的是各行各業，所訂定的是勞動基準法。"],["黃委員珊珊：所以今天這個法條的修正只有一個目標，就是希望金管會去找勞動部討論討論、修正修正，我們沒有要金管會馬上改變你們所有的管轄內容，我們只是在法條上面希望你們跟勞動部會同討論、辦理修正，內容部分，這個修法並沒有明確的要求，但是金管會連跟勞動部討論都不願意啊？主委。"],["黃主任委員天牧：報告委員，這個可能不是事實，我們過去跟黃副司長，有關工人的工會跟公司的公會都有在討論。"],["黃委員珊珊：主委，那我就唸給你聽，這個修正條文很簡單，第一百七十七條：「保險業務員之資格取得、登錄、撤銷或廢止登錄、工作條件、教育訓練、懲處、申訴管道及其他攸關勞動權益事項之規則，由主管機關會同勞動部定之。」如此而已，這個法授權希望勞動部門能夠跟金管會協助、協調有關保險業務員的相關權利跟義務，這個並沒有去僭越剛剛所提到的大法官解釋，也沒有僭越你們所謂的契約自由的約定。我的意思是，這只是希望讓勞動單位能夠瞭解這個行業、能夠提供他們的意見，會同你們修正所謂的管理規則，這才是這個修法的主要意旨，這個修法我不覺得有你剛剛講的那些困難，我只是認為連這麼簡單的修法都要完全抵抗，我也不太明白為什麼。所以主委，你們的態度是什麼？金管會的態度就是連跟勞動部討論都不願意，是嗎？"],["黃主任委員天牧：我們是有跟勞動部討論，但是要入法去定義，金管會對於勞動條件要去明定，我覺得這個是有基本價值的差異問題。"],["黃委員珊珊：但是如果立法院通過了，這個還是得做吧！我想今天就是一個很好的開始，任何法案的修正都需要大家共同的研商。至於保險業務員他本身簽了什麼樣的合約，合約的內容他應該都可以理解，只是我們要保障他的一些工作條件而已，我相信這個部分不是要去牴觸他們本身跟公司之間的契約自由，而是要讓他有一個基本工作條件的保障。我想今天這兩個法案都不應該再討論好幾屆，然後到新的國會又來重新討論，這一屆大概是唯一一次有機會通過，因為三黨不過半，加上這兩個法案我看三黨都提出相關的版本，通過的機率是很高的。所以兩位首長，雖然黃主委可能要離任，但是也都需要各單位正視這件事情，而不要讓它成為這一屆國會又沒辦法處理、下一屆國會要重來的法案。主委，雖然您要離職，我覺得這個事情也是重要的，好嗎？"],["黃主任委員天牧：好，謝謝委員。"],["黃委員珊珊：好。莊部長，同樣的問題，剛剛講的我這邊有一個簡單的案子，其實有很多自用住宅的用地，因為他是自用住宅，所以地價稅比較優惠，對不對？"],["莊部長翠雲：是。"],["黃委員珊珊：但是我們最近有一個陳情案很有趣，就是有人過世了，過世之後他的繼承人不能當然適用所謂的自用住宅稅率的地價稅，還要再重新申請一次，但要在每年9月22號以前向稅捐處申請，不然整年度就會變成非自用住宅，曾經有很多的案例，目前為止，這個案子很清楚，就是如果我已經住了7個月，我爸爸過世了，然後我9月之前忘記去申請，我這一整年都沒有優惠了。民眾其實很簡單，當他家人過世，沒有人會搞得清楚什麼時候要去申請自用住宅用地的優惠，所以在民國87年的時候其實曾經有過，臺北市陳水扁當市長的時候曾經重新核定過，可是後來整個不管是賦稅署也好，或財政部也好，就再也沒有同意民眾能夠優惠了。所以，我只希望這是一個簡單的事情，但是法令非常的死，也就是我如果超過時間去申請，我這一整年的優惠就沒有了。所以，部長，我只希望能夠提供一個簡政便民的方案，讓家裡有人過世，然後可能沒能來得及在9月22號以前去申請自用住宅的人，他有機會再獲得並按照他實際使用的月份來做比例的扣除。部長，這個可以做到吧？"],["莊部長翠雲：好，這個部分，我們再來瞭解一下這個案子的實際情形，看一下法規……"],["黃委員珊珊：他也許不只是個案，可能將來是一個通案，但是大部分的民眾因為忽略了，或還在傷心痛苦的時候沒有去申請，而造成喪失一整年所謂自用住宅優惠的地價稅。我想這個部分，署長，我們可以在會後再把個案交給你，但是我覺得要訂出一個未來的方案。"],["宋署長秀玲：報告委員，因為目前在辦繼承的時候，一般地方稅捐機關會提醒繼承人要去變更自用住宅，就是補辦自用住宅的登記……"],["黃委員珊珊：我覺得要給人家補正的機會啦，好不好？提醒是一回事，補正的機會很重要。"],["宋署長秀玲：這個我們再來研究，因為主要現在地價稅是按年課徵的關係啦！"],["黃委員珊珊：因為個案也不多嘛，你就讓他有補救的機會，讓一整年他可以按比例來優惠，好嗎？"],["宋署長秀玲：好，我們來瞭解一下。"],["莊部長翠雲：好，我們來研議。"],["黃委員珊珊：請財政部給我一個報告，謝謝。"],["主席：謝謝。下一位發言請陳玉珍委員。"]],"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":"151566","pyannote":{"name":"ronny","tool":"pyannote","data":{"url":"https://ivod.ly.gov.tw/Play/Clip/1M/151566","tool":"pyannote","id":"151566-pyannote"},"job_id":"C2IsQfuAwxfOBfqd","queued_at":"2024-05-31 19:52:52","status":"done","log":[{"time":"2024-05-31 19:54:08","msg":"downloading https://ivod.ly.gov.tw/Play/Clip/1M/151566"},{"time":"2024-05-31 19:54:08","msg":"downloading 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\"score\": 0.842}, {\"word\": \"一\", \"start\": 748.857, \"end\": 748.918, \"score\": 0.667}, {\"word\": \"位\", \"start\": 748.918, \"end\": 750.02, \"score\": 0.95}, {\"word\": \"歡\"}, {\"word\": \"迎\", \"start\": 750.02, \"end\": 750.181, \"score\": 0.875}, {\"word\": \"陳\"}, {\"word\": \"玉\", \"start\": 750.181, \"end\": 750.361, \"score\": 0.954}, {\"word\": \"珍\", \"start\": 750.361, \"end\": 750.942, \"score\": 0.954}, {\"word\": \"陳\"}, {\"word\": \"委\", \"start\": 750.942, \"end\": 750.962, \"score\": 0.775}, {\"word\": \"員\"}], \"language\": \"zh\"}","srt":"1\n00:00:03,243 --> 00:00:25,499\n還有請莊部長還有黃主委請莊部長、黃主委是委員好部長、部長跟主委喔其實我也是這一次第一次到立法院來但是我看到今天財委會的兩個案子應該是在立法院都討論不知道多少年了對吧?娛樂稅\n\n2\n00:00:27,600 --> 00:00:47,688\n前政府、現任的政府還有上一屆的立委全部都提過要廢除台灣民眾黨在2022年也提案要廢除顯然跨界不連續沒有繼續審查那保險業務員剛主委也說很久了今天的案子兩位你們認為他多久了部長\n\n3\n00:00:49,191 --> 00:00:52,734\n娛樂稅討論多久了?娛樂稅確實有討論的時間但是我們其實在去年的時候邀請地方政府開會所以地方政府又不同意是嗎?他們是反對廢止的這是第一個那第二個當然娛樂稅的部分項目隨著社會經濟發展的調和娛樂項目的多元化項目是可以做一些調整\n\n4\n00:01:12,150 --> 00:01:28,960\n獲得娛樂稅的項目。第三個稅率的部分的上限也可以考慮調整。討論了這麼久,所以答案就是地方政府不同意,所以永遠不會有進步。但是也有幾個大概的一個方向,然後賦予地方政府可以停征的一個權限。我在總質詢的時候就跟院長問過了,你也在現場,有問過說到底財政部檢討了多久,從\n\n5\n00:01:36,673 --> 00:02:03,306\n蔡英文政府在2019年提過廢除印花稅那到娛樂稅到剛剛講可能還有貨物稅其實財政部一直都在檢討不是嗎這個部分我們會要尋求大家的一個共識重點是今天的娛樂稅在現在這樣的狀況下兩黨甚至三黨的大概都朝向廢除的立場所以我要問的是雖然\n\n6\n00:02:04,786 --> 00:02:28,156\n這個廢除它的金額總金額大概一年改18、9億占中央政府實證的金額比例112年大概比例只有占到0.05%其實算是非常小的錢但是對於地方政府的確是比大錢尤其是鄉鎮市政府所以我在意的是不管稅怎麼廢我希望知道的是有沒有替代財源部長你同意吧\n\n7\n00:02:29,305 --> 00:02:57,738\n當然您提的也是第一個替代財源第二個這是地方稅我們還是要尊重地方政府部長我今天知道您盡量可能會留任所以我想把這個責任也要交給您要廢除相關稅額我希望能夠幫地方政府多爭取替代稅源尤其是替代財源讓他們不至於因為稅制改革而受到影響這個是地方政府需要的另外就是在財化法的部分本席要表台灣民眾黨也提出了財化法的修正草案\n\n8\n00:02:58,218 --> 00:03:20,269\n我們也希望說不要影響到地方政府的財政自主但是同時能夠讓它分配比較公平這兩個事情應該拉在一起看包括今天的娛樂稅法部長這是我們很懇切的要求我們不希望在下一屆立法院再拿同樣的案子再出來討論一次這個案子已經很久了同樣的\n\n9\n00:03:22,397 --> 00:03:49,559\n剛剛講的這個娛樂稅廢止之後它的整個的影響其實廢你說大也很大少也很少但是畢竟已經21世紀了已經2024年了娛樂稅在2007年修正過到現在也十幾年沒修了而且藝人表演、球賽他還在收這種很奇怪的稅我覺得我們應該要重新檢討\n\n10\n00:03:50,973 --> 00:04:15,672\n不是只有單單說地方政府可以自主就可以了如果中華民國朝向一個稅制進步的地方我們應該把這些應該要做相關的檢討而不是單純說只是地方的稅源我們沒辦法處理另外去找到錢可能是財政部另外一個責任部長這是您的責任尤其是如果您留任的話這個我希望從總指訓到現在我們都希望看到\n\n11\n00:04:16,312 --> 00:04:38,209\n財政部對於稅制改革有一些積極的立場包括印花稅包括貨物稅所以部長我希望在這個案子不管立法院通不通過我希望財政部都能夠在一個月之內針對娛樂稅如果被廢除它的替代財源還有它的稅制改革我希望你們有一些態度跟立場可以嗎\n\n12\n00:04:43,113 --> 00:04:55,907\n主委,今天一樣的,我們今天的題目是保險業務,剛剛很多委員都已經提過了。我想問一下,為什麼這個案子你也說很久了,那我們為什麼要在同一個地方討論同樣的題目,繼續這麼久?\n\n13\n00:04:59,591 --> 00:05:17,024\n律意上保險法是涵蓋企業法跟業務我們當初有保險業務院管理規則是對他招攬行為去做管理但是這個入法的目的﹖但是對於他跟勞動部去會同他們的相關的權利跟義務請勞動部跟你們一起溝通這樣有什麼困難嗎?\n\n14\n00:05:17,805 --> 00:05:30,162\n其實大法官述字740號已經對這個契約的性質有做了一個定性了。這種司法的契約有一個彈性,主管機關怎麼去介入,我覺得這裡面有些技術上的問題。請勞動部\n\n15\n00:05:43,964 --> 00:05:47,228\n我們所有的勞工都應該是勞動部所保護的對象\n\n16\n00:05:49,074 --> 00:06:16,428\n所以我們的各行各業都有不同的業別有不同的工作型態有不同的司法的契約各種狀況都有但是勞動部最基本的保障跟基本的勞動條件應該是勞動部所主管如果保險業務員他在目前為止有一部分可能是用勞基法有一部分他可能簽了合約也有混同合約有各種不同類型的合約勞動部真的不用管嗎\n\n17\n00:06:17,942 --> 00:06:33,990\n根委員報告就如同剛剛委員所述我們現在各行各業不同的產業可能依著他的產業有一些特殊或者管制必要有部分的工作者的確他會這個有別於勞動基準我們勞動部主管的是各行各業\n\n18\n00:06:34,650 --> 00:07:00,777\n今天這個法條的修正只有一個目標就是希望金管會去找勞動部討論討論修正修正我們沒有要金管會馬上改變你們所有管轄的內容我們只是在法條上面希望你們跟勞動部來會同討論、辦理、修正內容這個修法並沒有明確的要求但是金管會連跟勞動部討論都不願意啊主委\n\n19\n00:07:01,963 --> 00:07:26,339\n報告委員這個可能不是事實那個黃副司長我們過去很多跟兩個工人的工跟公司的工的工會都有在討論來來來主委那我就唸給你聽啦這個修正條文很簡單啦177條保險業務員的資格取得登錄、撤銷或廢止登錄工作條件、教育訓練、懲處、申訴管道及其他攸關勞動權益事項之規則由主管機關會同勞動部定之\n\n20\n00:07:30,302 --> 00:07:51,144\n如此而已這個法授權希望勞動部門能夠來跟金管會協助協調有關保險業務員他的相關的權利跟義務這個並沒有去僭越剛講的大法官的解釋也沒有僭越你們所謂的契約自由的規定我的意思是他只是希望能夠讓勞動單位\n\n21\n00:07:52,685 --> 00:08:18,061\n能夠了解這個行業能夠提供他們的意見來會同你們修正所謂的管理規則這才是這個修法的主要的意志這個修法我不覺得有你剛剛講的那些困難啦我只是認為說連這麼簡單的修法都要完全抵抗我也不太明白為什麼所以主委你們的態度是什麼?經管會的態度就是連跟勞動部討論都不願意是嗎?\n\n22\n00:08:20,621 --> 00:08:35,804\n我們是有跟勞動部討論但是要入法去訂金管會的勞動條件要去明訂我覺得這個是有基本價值的差異的問題但是如果立法院通過了這個還是得做吧我想今天就是一個很好的開始\n\n23\n00:08:36,705 --> 00:09:02,233\n任何法案的修正都需要大家共同的研商至於保險業務員他本身簽了什麼樣的合約合約的內容他應該都可以理解只是我們要保障一些他的工作條件而已我相信這個部分不是要去抵觸他們本身跟公司之間的企業自由而是要讓他有一個基本的工作條件的保障我想今天這兩個法案都不應該在\n\n24\n00:09:04,453 --> 00:09:31,602\n討論好幾屆然後到新的國會又來總理討論那這一屆大概是唯一一次有機會通過因為三黨不過半加上這個兩個法案我看三黨都提出相關的版本這個通過的機率是很高的所以兩位首長這樣黃主委已經可能要離任但是可能都需要各單位把這件事情正視而不要讓它成為這一屆國會又沒辦法處理下一屆國會要重來的法案\n\n25\n00:09:32,881 --> 00:09:45,930\n主委,雖然您要離職,我覺得這個事情也是重要的,好嗎?好,謝謝委員,謝謝。莊部長,同樣的問題,剛剛講的,我這邊有一個簡單的案子,它其實很多自用住宅的\n\n26\n00:09:48,251 --> 00:09:48,871\n議員王世堅等23人提案須經各黨團簽署\n\n27\n00:10:18,614 --> 00:10:36,172\n這個案子很清楚就是如果我已經住了7個月我爸爸過世了然後我9月之前忘記去申請我就一整年都沒有優惠了所以我們希望說民眾其實很簡單當他家人過世沒有人會搞得清楚什麼時候要去申請自用住宅用地的優惠\n\n28\n00:10:37,173 --> 00:10:58,849\n所以之前在民國87年的時候其實曾經有過臺北市陳水扁當市長的時候曾經重新核定過可是後來在整個不管是負稅署也好或財政部也好就再也沒有同意民眾能夠優惠了所以我只希望這是一個簡單的事情但是法令非常的死\n\n29\n00:10:59,770 --> 00:11:20,953\n也就是我如果超過時間去申請我這一整年的優惠就沒有了所以部長我只希望能夠提供一個簡正便民的方案讓家裡有人過世然後他可能沒有來得及在9月22號以前去申請自用住宅的他有機會再獲得按照他的使用實際使用的年\n\n30\n00:11:22,423 --> 00:11:41,201\n月份來做比例的扣除。部長這個可以做到吧?這個部分我們再來瞭解一下這個案的實際情形看一下法規。它可能不是只有個案。它可能將來是一個同案。但是大部分的民眾因為忽略了或還在傷心痛苦的時候沒有去申請而造成了喪失一整年的\n\n31\n00:11:42,122 --> 00:11:52,156\n幼惠的所謂自用住宅的幼惠的地價稅我想這個部分署長我們可以在會後再把個案交給你但是我覺得要訂出一個未來的方案\n\n32\n00:11:55,475 --> 00:12:21,062\n包括委員因為目前在辦計程的時候一般地方稅計的機會會提醒計程人他要去變更那個自用住宅就補辦那個自用住宅的等級我覺得要給人家補正的機會啦好不好提醒是一回事補正的機會很重要因為主要是現在地價稅是按年課徵的關係啦所以因為個案也不多嘛你就讓他有補救的機會有機會每一整年他可以按比例來優惠好嗎好請財政部給我一個報告謝謝好謝謝謝謝\n\n33\n00:12:28,737 --> 00:12:30,962\n下一位歡迎陳玉珍陳委員\n\n","tsv":"start\tend\ttext\n3243\t25499\t還有請莊部長還有黃主委請莊部長、黃主委是委員好部長、部長跟主委喔其實我也是這一次第一次到立法院來但是我看到今天財委會的兩個案子應該是在立法院都討論不知道多少年了對吧?娛樂稅\n27600\t47688\t前政府、現任的政府還有上一屆的立委全部都提過要廢除台灣民眾黨在2022年也提案要廢除顯然跨界不連續沒有繼續審查那保險業務員剛主委也說很久了今天的案子兩位你們認為他多久了部長\n49191\t52734\t娛樂稅討論多久了?娛樂稅確實有討論的時間但是我們其實在去年的時候邀請地方政府開會所以地方政府又不同意是嗎?他們是反對廢止的這是第一個那第二個當然娛樂稅的部分項目隨著社會經濟發展的調和娛樂項目的多元化項目是可以做一些調整\n72150\t88960\t獲得娛樂稅的項目。第三個稅率的部分的上限也可以考慮調整。討論了這麼久,所以答案就是地方政府不同意,所以永遠不會有進步。但是也有幾個大概的一個方向,然後賦予地方政府可以停征的一個權限。我在總質詢的時候就跟院長問過了,你也在現場,有問過說到底財政部檢討了多久,從\n96673\t123306\t蔡英文政府在2019年提過廢除印花稅那到娛樂稅到剛剛講可能還有貨物稅其實財政部一直都在檢討不是嗎這個部分我們會要尋求大家的一個共識重點是今天的娛樂稅在現在這樣的狀況下兩黨甚至三黨的大概都朝向廢除的立場所以我要問的是雖然\n124786\t148156\t這個廢除它的金額總金額大概一年改18、9億占中央政府實證的金額比例112年大概比例只有占到0.05%其實算是非常小的錢但是對於地方政府的確是比大錢尤其是鄉鎮市政府所以我在意的是不管稅怎麼廢我希望知道的是有沒有替代財源部長你同意吧\n149305\t177738\t當然您提的也是第一個替代財源第二個這是地方稅我們還是要尊重地方政府部長我今天知道您盡量可能會留任所以我想把這個責任也要交給您要廢除相關稅額我希望能夠幫地方政府多爭取替代稅源尤其是替代財源讓他們不至於因為稅制改革而受到影響這個是地方政府需要的另外就是在財化法的部分本席要表台灣民眾黨也提出了財化法的修正草案\n178218\t200269\t我們也希望說不要影響到地方政府的財政自主但是同時能夠讓它分配比較公平這兩個事情應該拉在一起看包括今天的娛樂稅法部長這是我們很懇切的要求我們不希望在下一屆立法院再拿同樣的案子再出來討論一次這個案子已經很久了同樣的\n202397\t229559\t剛剛講的這個娛樂稅廢止之後它的整個的影響其實廢你說大也很大少也很少但是畢竟已經21世紀了已經2024年了娛樂稅在2007年修正過到現在也十幾年沒修了而且藝人表演、球賽他還在收這種很奇怪的稅我覺得我們應該要重新檢討\n230973\t255672\t不是只有單單說地方政府可以自主就可以了如果中華民國朝向一個稅制進步的地方我們應該把這些應該要做相關的檢討而不是單純說只是地方的稅源我們沒辦法處理另外去找到錢可能是財政部另外一個責任部長這是您的責任尤其是如果您留任的話這個我希望從總指訓到現在我們都希望看到\n256312\t278209\t財政部對於稅制改革有一些積極的立場包括印花稅包括貨物稅所以部長我希望在這個案子不管立法院通不通過我希望財政部都能夠在一個月之內針對娛樂稅如果被廢除它的替代財源還有它的稅制改革我希望你們有一些態度跟立場可以嗎\n283113\t295907\t主委,今天一樣的,我們今天的題目是保險業務,剛剛很多委員都已經提過了。我想問一下,為什麼這個案子你也說很久了,那我們為什麼要在同一個地方討論同樣的題目,繼續這麼久?\n299591\t317024\t律意上保險法是涵蓋企業法跟業務我們當初有保險業務院管理規則是對他招攬行為去做管理但是這個入法的目的﹖但是對於他跟勞動部去會同他們的相關的權利跟義務請勞動部跟你們一起溝通這樣有什麼困難嗎?\n317805\t330162\t其實大法官述字740號已經對這個契約的性質有做了一個定性了。這種司法的契約有一個彈性,主管機關怎麼去介入,我覺得這裡面有些技術上的問題。請勞動部\n343964\t347228\t我們所有的勞工都應該是勞動部所保護的對象\n349074\t376428\t所以我們的各行各業都有不同的業別有不同的工作型態有不同的司法的契約各種狀況都有但是勞動部最基本的保障跟基本的勞動條件應該是勞動部所主管如果保險業務員他在目前為止有一部分可能是用勞基法有一部分他可能簽了合約也有混同合約有各種不同類型的合約勞動部真的不用管嗎\n377942\t393990\t根委員報告就如同剛剛委員所述我們現在各行各業不同的產業可能依著他的產業有一些特殊或者管制必要有部分的工作者的確他會這個有別於勞動基準我們勞動部主管的是各行各業\n394650\t420777\t今天這個法條的修正只有一個目標就是希望金管會去找勞動部討論討論修正修正我們沒有要金管會馬上改變你們所有管轄的內容我們只是在法條上面希望你們跟勞動部來會同討論、辦理、修正內容這個修法並沒有明確的要求但是金管會連跟勞動部討論都不願意啊主委\n421963\t446339\t報告委員 這個可能不是事實那個黃副司長我們過去很多跟兩個工人的工跟公司的工的工會都有在討論來來來主委那我就唸給你聽啦這個修正條文很簡單啦177條保險業務員的資格取得登錄、撤銷或廢止登錄工作條件、教育訓練、懲處、申訴管道及其他攸關勞動權益事項之規則由主管機關會同勞動部定之\n450302\t471144\t如此而已這個法授權希望勞動部門能夠來跟金管會協助協調有關保險業務員他的相關的權利跟義務這個並沒有去僭越剛講的大法官的解釋也沒有僭越你們所謂的契約自由的規定我的意思是他只是希望能夠讓勞動單位\n472685\t498061\t能夠了解這個行業能夠提供他們的意見來會同你們修正所謂的管理規則這才是這個修法的主要的意志這個修法我不覺得有你剛剛講的那些困難啦我只是認為說連這麼簡單的修法都要完全抵抗我也不太明白為什麼所以主委你們的態度是什麼?經管會的態度就是連跟勞動部討論都不願意是嗎?\n500621\t515804\t我們是有跟勞動部討論但是要入法去訂金管會的勞動條件要去明訂我覺得這個是有基本價值的差異的問題但是如果立法院通過了這個還是得做吧我想今天就是一個很好的開始\n516705\t542233\t任何法案的修正都需要大家共同的研商至於保險業務員他本身簽了什麼樣的合約合約的內容他應該都可以理解只是我們要保障一些他的工作條件而已我相信這個部分不是要去抵觸他們本身跟公司之間的企業自由而是要讓他有一個基本的工作條件的保障我想今天這兩個法案都不應該在\n544453\t571602\t討論好幾屆然後到新的國會又來總理討論那這一屆大概是唯一一次有機會通過因為三黨不過半加上這個兩個法案我看三黨都提出相關的版本這個通過的機率是很高的所以兩位首長這樣黃主委已經可能要離任但是可能都需要各單位把這件事情正視而不要讓它成為這一屆國會又沒辦法處理下一屆國會要重來的法案\n572881\t585930\t主委,雖然您要離職,我覺得這個事情也是重要的,好嗎?好,謝謝委員,謝謝。莊部長,同樣的問題,剛剛講的,我這邊有一個簡單的案子,它其實很多自用住宅的\n588251\t588871\t議員王世堅等23人提案須經各黨團簽署\n618614\t636172\t這個案子很清楚就是如果我已經住了7個月我爸爸過世了然後我9月之前忘記去申請我就一整年都沒有優惠了所以我們希望說民眾其實很簡單當他家人過世沒有人會搞得清楚什麼時候要去申請自用住宅用地的優惠\n637173\t658849\t所以之前在民國87年的時候其實曾經有過臺北市陳水扁當市長的時候曾經重新核定過可是後來在整個不管是負稅署也好或財政部也好就再也沒有同意民眾能夠優惠了所以我只希望這是一個簡單的事情但是法令非常的死\n659770\t680953\t也就是我如果超過時間去申請我這一整年的優惠就沒有了所以部長我只希望能夠提供一個簡正便民的方案讓家裡有人過世然後他可能沒有來得及在9月22號以前去申請自用住宅的他有機會再獲得按照他的使用實際使用的年\n682423\t701201\t月份來做比例的扣除。部長這個可以做到吧?這個部分我們再來瞭解一下這個案的實際情形看一下法規。它可能不是只有個案。它可能將來是一個同案。但是大部分的民眾因為忽略了或還在傷心痛苦的時候沒有去申請而造成了喪失一整年的\n702122\t712156\t幼惠的所謂自用住宅的幼惠的地價稅我想這個部分署長我們可以在會後再把個案交給你但是我覺得要訂出一個未來的方案\n715475\t741062\t包括委員因為目前在辦計程的時候一般地方稅計的機會會提醒計程人他要去變更那個自用住宅就補辦那個自用住宅的等級我覺得要給人家補正的機會啦好不好提醒是一回事補正的機會很重要因為主要是現在地價稅是按年課徵的關係啦所以因為個案也不多嘛你就讓他有補救的機會有機會每一整年他可以按比例來優惠好嗎好請財政部給我一個報告謝謝好謝謝謝謝\n748737\t750962\t下一位歡迎陳玉珍陳委員\n","txt":"還有請莊部長還有黃主委請莊部長、黃主委是委員好部長、部長跟主委喔其實我也是這一次第一次到立法院來但是我看到今天財委會的兩個案子應該是在立法院都討論不知道多少年了對吧?娛樂稅\n前政府、現任的政府還有上一屆的立委全部都提過要廢除台灣民眾黨在2022年也提案要廢除顯然跨界不連續沒有繼續審查那保險業務員剛主委也說很久了今天的案子兩位你們認為他多久了部長\n娛樂稅討論多久了?娛樂稅確實有討論的時間但是我們其實在去年的時候邀請地方政府開會所以地方政府又不同意是嗎?他們是反對廢止的這是第一個那第二個當然娛樂稅的部分項目隨著社會經濟發展的調和娛樂項目的多元化項目是可以做一些調整\n獲得娛樂稅的項目。第三個稅率的部分的上限也可以考慮調整。討論了這麼久,所以答案就是地方政府不同意,所以永遠不會有進步。但是也有幾個大概的一個方向,然後賦予地方政府可以停征的一個權限。我在總質詢的時候就跟院長問過了,你也在現場,有問過說到底財政部檢討了多久,從\n蔡英文政府在2019年提過廢除印花稅那到娛樂稅到剛剛講可能還有貨物稅其實財政部一直都在檢討不是嗎這個部分我們會要尋求大家的一個共識重點是今天的娛樂稅在現在這樣的狀況下兩黨甚至三黨的大概都朝向廢除的立場所以我要問的是雖然\n這個廢除它的金額總金額大概一年改18、9億占中央政府實證的金額比例112年大概比例只有占到0.05%其實算是非常小的錢但是對於地方政府的確是比大錢尤其是鄉鎮市政府所以我在意的是不管稅怎麼廢我希望知道的是有沒有替代財源部長你同意吧\n當然您提的也是第一個替代財源第二個這是地方稅我們還是要尊重地方政府部長我今天知道您盡量可能會留任所以我想把這個責任也要交給您要廢除相關稅額我希望能夠幫地方政府多爭取替代稅源尤其是替代財源讓他們不至於因為稅制改革而受到影響這個是地方政府需要的另外就是在財化法的部分本席要表台灣民眾黨也提出了財化法的修正草案\n我們也希望說不要影響到地方政府的財政自主但是同時能夠讓它分配比較公平這兩個事情應該拉在一起看包括今天的娛樂稅法部長這是我們很懇切的要求我們不希望在下一屆立法院再拿同樣的案子再出來討論一次這個案子已經很久了同樣的\n剛剛講的這個娛樂稅廢止之後它的整個的影響其實廢你說大也很大少也很少但是畢竟已經21世紀了已經2024年了娛樂稅在2007年修正過到現在也十幾年沒修了而且藝人表演、球賽他還在收這種很奇怪的稅我覺得我們應該要重新檢討\n不是只有單單說地方政府可以自主就可以了如果中華民國朝向一個稅制進步的地方我們應該把這些應該要做相關的檢討而不是單純說只是地方的稅源我們沒辦法處理另外去找到錢可能是財政部另外一個責任部長這是您的責任尤其是如果您留任的話這個我希望從總指訓到現在我們都希望看到\n財政部對於稅制改革有一些積極的立場包括印花稅包括貨物稅所以部長我希望在這個案子不管立法院通不通過我希望財政部都能夠在一個月之內針對娛樂稅如果被廢除它的替代財源還有它的稅制改革我希望你們有一些態度跟立場可以嗎\n主委,今天一樣的,我們今天的題目是保險業務,剛剛很多委員都已經提過了。我想問一下,為什麼這個案子你也說很久了,那我們為什麼要在同一個地方討論同樣的題目,繼續這麼久?\n律意上保險法是涵蓋企業法跟業務我們當初有保險業務院管理規則是對他招攬行為去做管理但是這個入法的目的﹖但是對於他跟勞動部去會同他們的相關的權利跟義務請勞動部跟你們一起溝通這樣有什麼困難嗎?\n其實大法官述字740號已經對這個契約的性質有做了一個定性了。這種司法的契約有一個彈性,主管機關怎麼去介入,我覺得這裡面有些技術上的問題。請勞動部\n我們所有的勞工都應該是勞動部所保護的對象\n所以我們的各行各業都有不同的業別有不同的工作型態有不同的司法的契約各種狀況都有但是勞動部最基本的保障跟基本的勞動條件應該是勞動部所主管如果保險業務員他在目前為止有一部分可能是用勞基法有一部分他可能簽了合約也有混同合約有各種不同類型的合約勞動部真的不用管嗎\n根委員報告就如同剛剛委員所述我們現在各行各業不同的產業可能依著他的產業有一些特殊或者管制必要有部分的工作者的確他會這個有別於勞動基準我們勞動部主管的是各行各業\n今天這個法條的修正只有一個目標就是希望金管會去找勞動部討論討論修正修正我們沒有要金管會馬上改變你們所有管轄的內容我們只是在法條上面希望你們跟勞動部來會同討論、辦理、修正內容這個修法並沒有明確的要求但是金管會連跟勞動部討論都不願意啊主委\n報告委員 這個可能不是事實那個黃副司長我們過去很多跟兩個工人的工跟公司的工的工會都有在討論來來來主委那我就唸給你聽啦這個修正條文很簡單啦177條保險業務員的資格取得登錄、撤銷或廢止登錄工作條件、教育訓練、懲處、申訴管道及其他攸關勞動權益事項之規則由主管機關會同勞動部定之\n如此而已這個法授權希望勞動部門能夠來跟金管會協助協調有關保險業務員他的相關的權利跟義務這個並沒有去僭越剛講的大法官的解釋也沒有僭越你們所謂的契約自由的規定我的意思是他只是希望能夠讓勞動單位\n能夠了解這個行業能夠提供他們的意見來會同你們修正所謂的管理規則這才是這個修法的主要的意志這個修法我不覺得有你剛剛講的那些困難啦我只是認為說連這麼簡單的修法都要完全抵抗我也不太明白為什麼所以主委你們的態度是什麼?經管會的態度就是連跟勞動部討論都不願意是嗎?\n我們是有跟勞動部討論但是要入法去訂金管會的勞動條件要去明訂我覺得這個是有基本價值的差異的問題但是如果立法院通過了這個還是得做吧我想今天就是一個很好的開始\n任何法案的修正都需要大家共同的研商至於保險業務員他本身簽了什麼樣的合約合約的內容他應該都可以理解只是我們要保障一些他的工作條件而已我相信這個部分不是要去抵觸他們本身跟公司之間的企業自由而是要讓他有一個基本的工作條件的保障我想今天這兩個法案都不應該在\n討論好幾屆然後到新的國會又來總理討論那這一屆大概是唯一一次有機會通過因為三黨不過半加上這個兩個法案我看三黨都提出相關的版本這個通過的機率是很高的所以兩位首長這樣黃主委已經可能要離任但是可能都需要各單位把這件事情正視而不要讓它成為這一屆國會又沒辦法處理下一屆國會要重來的法案\n主委,雖然您要離職,我覺得這個事情也是重要的,好嗎?好,謝謝委員,謝謝。莊部長,同樣的問題,剛剛講的,我這邊有一個簡單的案子,它其實很多自用住宅的\n議員王世堅等23人提案須經各黨團簽署\n這個案子很清楚就是如果我已經住了7個月我爸爸過世了然後我9月之前忘記去申請我就一整年都沒有優惠了所以我們希望說民眾其實很簡單當他家人過世沒有人會搞得清楚什麼時候要去申請自用住宅用地的優惠\n所以之前在民國87年的時候其實曾經有過臺北市陳水扁當市長的時候曾經重新核定過可是後來在整個不管是負稅署也好或財政部也好就再也沒有同意民眾能夠優惠了所以我只希望這是一個簡單的事情但是法令非常的死\n也就是我如果超過時間去申請我這一整年的優惠就沒有了所以部長我只希望能夠提供一個簡正便民的方案讓家裡有人過世然後他可能沒有來得及在9月22號以前去申請自用住宅的他有機會再獲得按照他的使用實際使用的年\n月份來做比例的扣除。部長這個可以做到吧?這個部分我們再來瞭解一下這個案的實際情形看一下法規。它可能不是只有個案。它可能將來是一個同案。但是大部分的民眾因為忽略了或還在傷心痛苦的時候沒有去申請而造成了喪失一整年的\n幼惠的所謂自用住宅的幼惠的地價稅我想這個部分署長我們可以在會後再把個案交給你但是我覺得要訂出一個未來的方案\n包括委員因為目前在辦計程的時候一般地方稅計的機會會提醒計程人他要去變更那個自用住宅就補辦那個自用住宅的等級我覺得要給人家補正的機會啦好不好提醒是一回事補正的機會很重要因為主要是現在地價稅是按年課徵的關係啦所以因為個案也不多嘛你就讓他有補救的機會有機會每一整年他可以按比例來優惠好嗎好請財政部給我一個報告謝謝好謝謝謝謝\n下一位歡迎陳玉珍陳委員\n","vtt":"WEBVTT\n\n00:03.243 --> 00:25.499\n還有請莊部長還有黃主委請莊部長、黃主委是委員好部長、部長跟主委喔其實我也是這一次第一次到立法院來但是我看到今天財委會的兩個案子應該是在立法院都討論不知道多少年了對吧?娛樂稅\n\n00:27.600 --> 00:47.688\n前政府、現任的政府還有上一屆的立委全部都提過要廢除台灣民眾黨在2022年也提案要廢除顯然跨界不連續沒有繼續審查那保險業務員剛主委也說很久了今天的案子兩位你們認為他多久了部長\n\n00:49.191 --> 00:52.734\n娛樂稅討論多久了?娛樂稅確實有討論的時間但是我們其實在去年的時候邀請地方政府開會所以地方政府又不同意是嗎?他們是反對廢止的這是第一個那第二個當然娛樂稅的部分項目隨著社會經濟發展的調和娛樂項目的多元化項目是可以做一些調整\n\n01:12.150 --> 01:28.960\n獲得娛樂稅的項目。第三個稅率的部分的上限也可以考慮調整。討論了這麼久,所以答案就是地方政府不同意,所以永遠不會有進步。但是也有幾個大概的一個方向,然後賦予地方政府可以停征的一個權限。我在總質詢的時候就跟院長問過了,你也在現場,有問過說到底財政部檢討了多久,從\n\n01:36.673 --> 02:03.306\n蔡英文政府在2019年提過廢除印花稅那到娛樂稅到剛剛講可能還有貨物稅其實財政部一直都在檢討不是嗎這個部分我們會要尋求大家的一個共識重點是今天的娛樂稅在現在這樣的狀況下兩黨甚至三黨的大概都朝向廢除的立場所以我要問的是雖然\n\n02:04.786 --> 02:28.156\n這個廢除它的金額總金額大概一年改18、9億占中央政府實證的金額比例112年大概比例只有占到0.05%其實算是非常小的錢但是對於地方政府的確是比大錢尤其是鄉鎮市政府所以我在意的是不管稅怎麼廢我希望知道的是有沒有替代財源部長你同意吧\n\n02:29.305 --> 02:57.738\n當然您提的也是第一個替代財源第二個這是地方稅我們還是要尊重地方政府部長我今天知道您盡量可能會留任所以我想把這個責任也要交給您要廢除相關稅額我希望能夠幫地方政府多爭取替代稅源尤其是替代財源讓他們不至於因為稅制改革而受到影響這個是地方政府需要的另外就是在財化法的部分本席要表台灣民眾黨也提出了財化法的修正草案\n\n02:58.218 --> 03:20.269\n我們也希望說不要影響到地方政府的財政自主但是同時能夠讓它分配比較公平這兩個事情應該拉在一起看包括今天的娛樂稅法部長這是我們很懇切的要求我們不希望在下一屆立法院再拿同樣的案子再出來討論一次這個案子已經很久了同樣的\n\n03:22.397 --> 03:49.559\n剛剛講的這個娛樂稅廢止之後它的整個的影響其實廢你說大也很大少也很少但是畢竟已經21世紀了已經2024年了娛樂稅在2007年修正過到現在也十幾年沒修了而且藝人表演、球賽他還在收這種很奇怪的稅我覺得我們應該要重新檢討\n\n03:50.973 --> 04:15.672\n不是只有單單說地方政府可以自主就可以了如果中華民國朝向一個稅制進步的地方我們應該把這些應該要做相關的檢討而不是單純說只是地方的稅源我們沒辦法處理另外去找到錢可能是財政部另外一個責任部長這是您的責任尤其是如果您留任的話這個我希望從總指訓到現在我們都希望看到\n\n04:16.312 --> 04:38.209\n財政部對於稅制改革有一些積極的立場包括印花稅包括貨物稅所以部長我希望在這個案子不管立法院通不通過我希望財政部都能夠在一個月之內針對娛樂稅如果被廢除它的替代財源還有它的稅制改革我希望你們有一些態度跟立場可以嗎\n\n04:43.113 --> 04:55.907\n主委,今天一樣的,我們今天的題目是保險業務,剛剛很多委員都已經提過了。我想問一下,為什麼這個案子你也說很久了,那我們為什麼要在同一個地方討論同樣的題目,繼續這麼久?\n\n04:59.591 --> 05:17.024\n律意上保險法是涵蓋企業法跟業務我們當初有保險業務院管理規則是對他招攬行為去做管理但是這個入法的目的﹖但是對於他跟勞動部去會同他們的相關的權利跟義務請勞動部跟你們一起溝通這樣有什麼困難嗎?\n\n05:17.805 --> 05:30.162\n其實大法官述字740號已經對這個契約的性質有做了一個定性了。這種司法的契約有一個彈性,主管機關怎麼去介入,我覺得這裡面有些技術上的問題。請勞動部\n\n05:43.964 --> 05:47.228\n我們所有的勞工都應該是勞動部所保護的對象\n\n05:49.074 --> 06:16.428\n所以我們的各行各業都有不同的業別有不同的工作型態有不同的司法的契約各種狀況都有但是勞動部最基本的保障跟基本的勞動條件應該是勞動部所主管如果保險業務員他在目前為止有一部分可能是用勞基法有一部分他可能簽了合約也有混同合約有各種不同類型的合約勞動部真的不用管嗎\n\n06:17.942 --> 06:33.990\n根委員報告就如同剛剛委員所述我們現在各行各業不同的產業可能依著他的產業有一些特殊或者管制必要有部分的工作者的確他會這個有別於勞動基準我們勞動部主管的是各行各業\n\n06:34.650 --> 07:00.777\n今天這個法條的修正只有一個目標就是希望金管會去找勞動部討論討論修正修正我們沒有要金管會馬上改變你們所有管轄的內容我們只是在法條上面希望你們跟勞動部來會同討論、辦理、修正內容這個修法並沒有明確的要求但是金管會連跟勞動部討論都不願意啊主委\n\n07:01.963 --> 07:26.339\n報告委員這個可能不是事實那個黃副司長我們過去很多跟兩個工人的工跟公司的工的工會都有在討論來來來主委那我就唸給你聽啦這個修正條文很簡單啦177條保險業務員的資格取得登錄、撤銷或廢止登錄工作條件、教育訓練、懲處、申訴管道及其他攸關勞動權益事項之規則由主管機關會同勞動部定之\n\n07:30.302 --> 07:51.144\n如此而已這個法授權希望勞動部門能夠來跟金管會協助協調有關保險業務員他的相關的權利跟義務這個並沒有去僭越剛講的大法官的解釋也沒有僭越你們所謂的契約自由的規定我的意思是他只是希望能夠讓勞動單位\n\n07:52.685 --> 08:18.061\n能夠了解這個行業能夠提供他們的意見來會同你們修正所謂的管理規則這才是這個修法的主要的意志這個修法我不覺得有你剛剛講的那些困難啦我只是認為說連這麼簡單的修法都要完全抵抗我也不太明白為什麼所以主委你們的態度是什麼?經管會的態度就是連跟勞動部討論都不願意是嗎?\n\n08:20.621 --> 08:35.804\n我們是有跟勞動部討論但是要入法去訂金管會的勞動條件要去明訂我覺得這個是有基本價值的差異的問題但是如果立法院通過了這個還是得做吧我想今天就是一個很好的開始\n\n08:36.705 --> 09:02.233\n任何法案的修正都需要大家共同的研商至於保險業務員他本身簽了什麼樣的合約合約的內容他應該都可以理解只是我們要保障一些他的工作條件而已我相信這個部分不是要去抵觸他們本身跟公司之間的企業自由而是要讓他有一個基本的工作條件的保障我想今天這兩個法案都不應該在\n\n09:04.453 --> 09:31.602\n討論好幾屆然後到新的國會又來總理討論那這一屆大概是唯一一次有機會通過因為三黨不過半加上這個兩個法案我看三黨都提出相關的版本這個通過的機率是很高的所以兩位首長這樣黃主委已經可能要離任但是可能都需要各單位把這件事情正視而不要讓它成為這一屆國會又沒辦法處理下一屆國會要重來的法案\n\n09:32.881 --> 09:45.930\n主委,雖然您要離職,我覺得這個事情也是重要的,好嗎?好,謝謝委員,謝謝。莊部長,同樣的問題,剛剛講的,我這邊有一個簡單的案子,它其實很多自用住宅的\n\n09:48.251 --> 09:48.871\n議員王世堅等23人提案須經各黨團簽署\n\n10:18.614 --> 10:36.172\n這個案子很清楚就是如果我已經住了7個月我爸爸過世了然後我9月之前忘記去申請我就一整年都沒有優惠了所以我們希望說民眾其實很簡單當他家人過世沒有人會搞得清楚什麼時候要去申請自用住宅用地的優惠\n\n10:37.173 --> 10:58.849\n所以之前在民國87年的時候其實曾經有過臺北市陳水扁當市長的時候曾經重新核定過可是後來在整個不管是負稅署也好或財政部也好就再也沒有同意民眾能夠優惠了所以我只希望這是一個簡單的事情但是法令非常的死\n\n10:59.770 --> 11:20.953\n也就是我如果超過時間去申請我這一整年的優惠就沒有了所以部長我只希望能夠提供一個簡正便民的方案讓家裡有人過世然後他可能沒有來得及在9月22號以前去申請自用住宅的他有機會再獲得按照他的使用實際使用的年\n\n11:22.423 --> 11:41.201\n月份來做比例的扣除。部長這個可以做到吧?這個部分我們再來瞭解一下這個案的實際情形看一下法規。它可能不是只有個案。它可能將來是一個同案。但是大部分的民眾因為忽略了或還在傷心痛苦的時候沒有去申請而造成了喪失一整年的\n\n11:42.122 --> 11:52.156\n幼惠的所謂自用住宅的幼惠的地價稅我想這個部分署長我們可以在會後再把個案交給你但是我覺得要訂出一個未來的方案\n\n11:55.475 --> 12:21.062\n包括委員因為目前在辦計程的時候一般地方稅計的機會會提醒計程人他要去變更那個自用住宅就補辦那個自用住宅的等級我覺得要給人家補正的機會啦好不好提醒是一回事補正的機會很重要因為主要是現在地價稅是按年課徵的關係啦所以因為個案也不多嘛你就讓他有補救的機會有機會每一整年他可以按比例來優惠好嗎好請財政部給我一個報告謝謝好謝謝謝謝\n\n12:28.737 --> 12:30.962\n下一位歡迎陳玉珍陳委員\n\n","segments":[{"start":3.243,"end":25.499,"text":"還有請莊部長還有黃主委請莊部長、黃主委是委員好部長、部長跟主委喔其實我也是這一次第一次到立法院來但是我看到今天財委會的兩個案子應該是在立法院都討論不知道多少年了對吧?娛樂稅"},{"start":27.6,"end":47.688,"text":"前政府、現任的政府還有上一屆的立委全部都提過要廢除台灣民眾黨在2022年也提案要廢除顯然跨界不連續沒有繼續審查那保險業務員剛主委也說很久了今天的案子兩位你們認為他多久了部長"},{"start":49.191,"end":52.734,"text":"娛樂稅討論多久了?娛樂稅確實有討論的時間但是我們其實在去年的時候邀請地方政府開會所以地方政府又不同意是嗎?他們是反對廢止的這是第一個那第二個當然娛樂稅的部分項目隨著社會經濟發展的調和娛樂項目的多元化項目是可以做一些調整"},{"start":72.15,"end":88.96,"text":"獲得娛樂稅的項目。第三個稅率的部分的上限也可以考慮調整。討論了這麼久,所以答案就是地方政府不同意,所以永遠不會有進步。但是也有幾個大概的一個方向,然後賦予地方政府可以停征的一個權限。我在總質詢的時候就跟院長問過了,你也在現場,有問過說到底財政部檢討了多久,從"},{"start":96.673,"end":123.306,"text":"蔡英文政府在2019年提過廢除印花稅那到娛樂稅到剛剛講可能還有貨物稅其實財政部一直都在檢討不是嗎這個部分我們會要尋求大家的一個共識重點是今天的娛樂稅在現在這樣的狀況下兩黨甚至三黨的大概都朝向廢除的立場所以我要問的是雖然"},{"start":124.786,"end":148.156,"text":"這個廢除它的金額總金額大概一年改18、9億占中央政府實證的金額比例112年大概比例只有占到0.05%其實算是非常小的錢但是對於地方政府的確是比大錢尤其是鄉鎮市政府所以我在意的是不管稅怎麼廢我希望知道的是有沒有替代財源部長你同意吧"},{"start":149.305,"end":177.738,"text":"當然您提的也是第一個替代財源第二個這是地方稅我們還是要尊重地方政府部長我今天知道您盡量可能會留任所以我想把這個責任也要交給您要廢除相關稅額我希望能夠幫地方政府多爭取替代稅源尤其是替代財源讓他們不至於因為稅制改革而受到影響這個是地方政府需要的另外就是在財化法的部分本席要表台灣民眾黨也提出了財化法的修正草案"},{"start":178.218,"end":200.269,"text":"我們也希望說不要影響到地方政府的財政自主但是同時能夠讓它分配比較公平這兩個事情應該拉在一起看包括今天的娛樂稅法部長這是我們很懇切的要求我們不希望在下一屆立法院再拿同樣的案子再出來討論一次這個案子已經很久了同樣的"},{"start":202.397,"end":229.559,"text":"剛剛講的這個娛樂稅廢止之後它的整個的影響其實廢你說大也很大少也很少但是畢竟已經21世紀了已經2024年了娛樂稅在2007年修正過到現在也十幾年沒修了而且藝人表演、球賽他還在收這種很奇怪的稅我覺得我們應該要重新檢討"},{"start":230.973,"end":255.672,"text":"不是只有單單說地方政府可以自主就可以了如果中華民國朝向一個稅制進步的地方我們應該把這些應該要做相關的檢討而不是單純說只是地方的稅源我們沒辦法處理另外去找到錢可能是財政部另外一個責任部長這是您的責任尤其是如果您留任的話這個我希望從總指訓到現在我們都希望看到"},{"start":256.312,"end":278.209,"text":"財政部對於稅制改革有一些積極的立場包括印花稅包括貨物稅所以部長我希望在這個案子不管立法院通不通過我希望財政部都能夠在一個月之內針對娛樂稅如果被廢除它的替代財源還有它的稅制改革我希望你們有一些態度跟立場可以嗎"},{"start":283.113,"end":295.907,"text":"主委,今天一樣的,我們今天的題目是保險業務,剛剛很多委員都已經提過了。我想問一下,為什麼這個案子你也說很久了,那我們為什麼要在同一個地方討論同樣的題目,繼續這麼久?"},{"start":299.591,"end":317.024,"text":"律意上保險法是涵蓋企業法跟業務我們當初有保險業務院管理規則是對他招攬行為去做管理但是這個入法的目的﹖但是對於他跟勞動部去會同他們的相關的權利跟義務請勞動部跟你們一起溝通這樣有什麼困難嗎?"},{"start":317.805,"end":330.162,"text":"其實大法官述字740號已經對這個契約的性質有做了一個定性了。這種司法的契約有一個彈性,主管機關怎麼去介入,我覺得這裡面有些技術上的問題。請勞動部"},{"start":343.964,"end":347.228,"text":"我們所有的勞工都應該是勞動部所保護的對象"},{"start":349.074,"end":376.428,"text":"所以我們的各行各業都有不同的業別有不同的工作型態有不同的司法的契約各種狀況都有但是勞動部最基本的保障跟基本的勞動條件應該是勞動部所主管如果保險業務員他在目前為止有一部分可能是用勞基法有一部分他可能簽了合約也有混同合約有各種不同類型的合約勞動部真的不用管嗎"},{"start":377.942,"end":393.99,"text":"根委員報告就如同剛剛委員所述我們現在各行各業不同的產業可能依著他的產業有一些特殊或者管制必要有部分的工作者的確他會這個有別於勞動基準我們勞動部主管的是各行各業"},{"start":394.65,"end":420.777,"text":"今天這個法條的修正只有一個目標就是希望金管會去找勞動部討論討論修正修正我們沒有要金管會馬上改變你們所有管轄的內容我們只是在法條上面希望你們跟勞動部來會同討論、辦理、修正內容這個修法並沒有明確的要求但是金管會連跟勞動部討論都不願意啊主委"},{"start":421.963,"end":446.339,"text":"報告委員 這個可能不是事實那個黃副司長我們過去很多跟兩個工人的工跟公司的工的工會都有在討論來來來主委那我就唸給你聽啦這個修正條文很簡單啦177條保險業務員的資格取得登錄、撤銷或廢止登錄工作條件、教育訓練、懲處、申訴管道及其他攸關勞動權益事項之規則由主管機關會同勞動部定之"},{"start":450.302,"end":471.144,"text":"如此而已這個法授權希望勞動部門能夠來跟金管會協助協調有關保險業務員他的相關的權利跟義務這個並沒有去僭越剛講的大法官的解釋也沒有僭越你們所謂的契約自由的規定我的意思是他只是希望能夠讓勞動單位"},{"start":472.685,"end":498.061,"text":"能夠了解這個行業能夠提供他們的意見來會同你們修正所謂的管理規則這才是這個修法的主要的意志這個修法我不覺得有你剛剛講的那些困難啦我只是認為說連這麼簡單的修法都要完全抵抗我也不太明白為什麼所以主委你們的態度是什麼?經管會的態度就是連跟勞動部討論都不願意是嗎?"},{"start":500.621,"end":515.804,"text":"我們是有跟勞動部討論但是要入法去訂金管會的勞動條件要去明訂我覺得這個是有基本價值的差異的問題但是如果立法院通過了這個還是得做吧我想今天就是一個很好的開始"},{"start":516.705,"end":542.233,"text":"任何法案的修正都需要大家共同的研商至於保險業務員他本身簽了什麼樣的合約合約的內容他應該都可以理解只是我們要保障一些他的工作條件而已我相信這個部分不是要去抵觸他們本身跟公司之間的企業自由而是要讓他有一個基本的工作條件的保障我想今天這兩個法案都不應該在"},{"start":544.453,"end":571.602,"text":"討論好幾屆然後到新的國會又來總理討論那這一屆大概是唯一一次有機會通過因為三黨不過半加上這個兩個法案我看三黨都提出相關的版本這個通過的機率是很高的所以兩位首長這樣黃主委已經可能要離任但是可能都需要各單位把這件事情正視而不要讓它成為這一屆國會又沒辦法處理下一屆國會要重來的法案"},{"start":572.881,"end":585.93,"text":"主委,雖然您要離職,我覺得這個事情也是重要的,好嗎?好,謝謝委員,謝謝。莊部長,同樣的問題,剛剛講的,我這邊有一個簡單的案子,它其實很多自用住宅的"},{"start":588.251,"end":588.871,"text":"議員王世堅等23人提案須經各黨團簽署"},{"start":618.614,"end":636.172,"text":"這個案子很清楚就是如果我已經住了7個月我爸爸過世了然後我9月之前忘記去申請我就一整年都沒有優惠了所以我們希望說民眾其實很簡單當他家人過世沒有人會搞得清楚什麼時候要去申請自用住宅用地的優惠"},{"start":637.173,"end":658.849,"text":"所以之前在民國87年的時候其實曾經有過臺北市陳水扁當市長的時候曾經重新核定過可是後來在整個不管是負稅署也好或財政部也好就再也沒有同意民眾能夠優惠了所以我只希望這是一個簡單的事情但是法令非常的死"},{"start":659.77,"end":680.953,"text":"也就是我如果超過時間去申請我這一整年的優惠就沒有了所以部長我只希望能夠提供一個簡正便民的方案讓家裡有人過世然後他可能沒有來得及在9月22號以前去申請自用住宅的他有機會再獲得按照他的使用實際使用的年"},{"start":682.423,"end":701.201,"text":"月份來做比例的扣除。部長這個可以做到吧?這個部分我們再來瞭解一下這個案的實際情形看一下法規。它可能不是只有個案。它可能將來是一個同案。但是大部分的民眾因為忽略了或還在傷心痛苦的時候沒有去申請而造成了喪失一整年的"},{"start":702.122,"end":712.156,"text":"幼惠的所謂自用住宅的幼惠的地價稅我想這個部分署長我們可以在會後再把個案交給你但是我覺得要訂出一個未來的方案"},{"start":715.475,"end":741.062,"text":"包括委員因為目前在辦計程的時候一般地方稅計的機會會提醒計程人他要去變更那個自用住宅就補辦那個自用住宅的等級我覺得要給人家補正的機會啦好不好提醒是一回事補正的機會很重要因為主要是現在地價稅是按年課徵的關係啦所以因為個案也不多嘛你就讓他有補救的機會有機會每一整年他可以按比例來優惠好嗎好請財政部給我一個報告謝謝好謝謝謝謝"},{"start":748.737,"end":750.962,"text":"下一位歡迎陳玉珍陳委員"}]}}}}