{"id":151580,"url":"https://ivod.ly.gov.tw/Play/Clip/1M/151580","video_url":"https://ivod-lyvod.cdn.hinet.net/vod_1/_definst_/mp4:1MClips/5754819b6179c3363411369deee59be67dee175bc8e0be1adcb4691eb09bf4e2d5bbd21d65eb54615ea18f28b6918d91.mp4/playlist.m3u8","委員名稱":"徐欣瑩","委員發言時間":"13:02:23 - 13:08:06","影片長度":"00:05:43","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":343,"end_time":"2024-04-22T13:08:06+08:00","start_time":"2024-04-22T13:02:23+08:00","features":["ai-transcript","gazette"],"type":"Clip","gazette":{"lineno":1059,"blocks":[["徐委員欣瑩：（13時2分）謝謝主席。本席請財政部莊部長。"],["主席：莊部長，辛苦了。"],["莊部長翠雲：委員好。"],["徐委員欣瑩：部長好。首先恭喜您繼續留任，本席也要說大家辛苦了，不只是您，今天來了那麼多單位，包括財政部、金管會、主計總處、教育部等各部會，還有包含跟娛樂稅有關的各縣市政府稅務局主管，大家真的辛苦了，現在已經是下午一點多，但是大家都還坐在這邊開會。部長知道最大的原因，剛剛很多委員都提出來了，今天不是第一次要審這個法案、第一次討論這個議題，財政部在跟地方開會的時候，如果中央可以有一個解決的辦法，地方政府怎麼會拒絕呢？怎麼會反彈呢？本席想請教您，娛樂相關產業，包括體育、藝文、表演等鼓勵，對於他們租稅的合理待遇和機制給予支持，您認同嗎？"],["莊部長翠雲：相關產業我們都非常重視，有關文化、藝文部分有文創法，也有文化創意補助條例，都有相關規定給予相關的補助跟獎勵。"],["徐委員欣瑩：就振興運動產業的角度，您認為應該繼續對高爾夫球場徵營業稅嗎？"],["莊部長翠雲：您是說營業稅還是娛樂稅？"],["徐委員欣瑩：娛樂稅。"],["莊部長翠雲：高爾夫球場的部分，您知道上一次在娛樂稅法修正的時候，曾經提出要把保齡球館、撞球場以及高爾夫球場刪除掉，不要課娛樂稅。最後在討論的時候，針對高爾夫球場，委員之間並沒有達成共同的意見。高爾夫球場因為面積比較大，耗費土地資源，還有對水土保持等等的影響，所以在那一次修法的時候就沒有把這個部分拿掉。針對高爾夫球場的部分，還要有社會上的共識。"],["徐委員欣瑩：什麼共識？高爾夫也是一種很健康的運動，應該不需要課娛樂稅才對。"],["莊部長翠雲：高爾夫球當然也是一個運動，至於要不要課娛樂稅，在上一次討論的時候就已經提過。"],["徐委員欣瑩：您覺得高爾夫球是有錢人打的，所以你要課他稅嗎？是因為這樣嗎？"],["莊部長翠雲：並不因為是有錢人打的，所以要課稅，現在高爾夫球場的收費當然也有不同。這個地方還是就有關水土資源的保育及外部的一些成本因素考量，所以上一次修的時候在立法院也沒有共識說要把它拿掉。"],["徐委員欣瑩：這一次立法院有共識，是不是就可以拿掉？"],["莊部長翠雲：這一次修正委員有不同的意見要考慮，當然也要考慮地方政府，尤其在鄉鎮的部分……"],["徐委員欣瑩：對，你一直都拿……"],["莊部長翠雲：尤其對鄉鎮來說是一個很重要的財源。"],["徐委員欣瑩：太好了！你就是一直拿鄉鎮市公所當擋箭牌。你知道為什麼你當財政部長，不是當財政科長嗎？你知道為什麼嗎？"],["莊部長翠雲：不是擋箭牌，對於地方政府的意見，我們還是必須要尊重。"],["徐委員欣瑩：對。剛剛每個委員都說了，如果財政部跟他們溝通的時候，有拿出彌補的財源或者說可以從財政收支劃分法，甚至統籌分配稅款彌補這一塊，他們怎麼會反對？每個委員都這樣質詢了，今天大家會坐這麼久，也是因為財政部就是沒有拿出具體的方案，特別在報告裡面就直接表示，沒有適合彌補財源的方式。部長，你知道什麼路最好走嗎？就是放棄的路，兩手一攤說沒有辦法，中央政府不可以這樣。本席也要在這邊表達，我簽署羅明才委員的提案是非常痛苦的決定，因為我們覺得娛樂稅要與時俱進，但是本席的轄區新竹縣的高爾夫球場在全國排名第3多，所以還是要為地方請命，希望中央可以拿出辦法。剛剛伍麗華委員還有鄭天財委員都給您很多意見，還包括洪孟楷委員，我相信今天所有委員都給財政部意見，所以希望財政部不要兩手一攤、不要甩鍋給地方政府，你們要有作為，部長可以嗎？"],["莊部長翠雲：委員的意見我們都虛心聆聽。"],["徐委員欣瑩：好，謝謝。"],["莊部長翠雲：謝謝。"],["主席：謝謝徐委員。","接著請羅明才委員。"]],"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 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\"才\", \"start\": 337.827, \"end\": 337.947, \"score\": 0.833}, {\"word\": \"委\", \"start\": 337.947, \"end\": 337.967, \"score\": 0.0}, {\"word\": \"員\"}], \"language\": \"zh\"}","srt":"1\n00:00:00,330 --> 00:00:01,212\n本席請財政部莊部長\n\n2\n00:00:08,757 --> 00:00:38,260\n委員好部長好首先恭喜您繼續留任本席也要說大家辛苦了不只是您今天我們來了那麼多單位財政部、金管會、主計處、教育部各部會還有包含各縣市相關跟娛樂稅有關的縣市政府的稅務局的主管我想大家真的辛苦了\n\n3\n00:00:38,860 --> 00:00:59,803\n現在已經是下午一點多但是大家都還坐在這邊開會部長你知道最大的原因就是我們財政部剛剛我想很多委員都提出來了如果財政部這個過去也不是今天第一次要審這個法案第一次大家討論這個議題財政部在跟地方開會的時候\n\n4\n00:01:01,204 --> 00:01:27,161\n如果財政部可以拿著我們中央有一個解決的辦法那地方政府怎麼會拒絕呢?或是怎麼會反彈呢?本席想請教您對於娛樂相關產業包括體育、藝文表演等鼓勵讓他們租稅的合理待遇和機制給予他們支持您認同嗎?\n\n5\n00:01:29,104 --> 00:01:29,704\n那就振興運動產業的角度您認為應該繼續對高爾夫球場徵營業稅嗎\n\n6\n00:01:52,777 --> 00:02:06,424\n您是說營業稅還是娛樂稅?娛樂稅那這個高爾夫球場的部分您知道上一次在娛樂稅法修正的時候曾經有提出來的保齡球館還有撞球場以及高爾夫球場要把它\n\n7\n00:02:08,324 --> 00:02:32,699\n除掉要剋娛樂稅那最後事實上在討論的時候高爾夫球場這個部分並沒有委員的之間達成一個共同的意見也就是說對於高爾夫球場因為面積比較大嘛他耗費的一個土地資源還有水土保持等等的一些影響所以在那一次修法的時候就沒有把這個部分拿掉我想這個部分對高爾夫球場這個部分還要有社會上的一個共識\n\n8\n00:02:33,760 --> 00:02:56,409\n什麼共識?難道高爾夫球場它也是一種很健康的運動嗎?應該不需要課娛樂稅才對?高爾夫球當然它也是一個運動嘛至於它要不要課娛樂稅在上一次討論的時候那您覺得高爾夫球是有錢人打的所以你要課他稅嗎?是因為這樣嗎?\n\n9\n00:02:58,910 --> 00:03:18,980\n並不是說因為是有錢人打的所以要做課所以因為現在高爾夫球場的收費當然也有不同啦那我想這個地方還是就於這個有關水土資源的保育及外部的一些成本的因素考量所以在上一次修的時候在立法院也沒有共識說要把它拿掉那這一次立法院有共識是不是就可以拿掉這一次的修正的話其實我們覺得修正的話其實也要考慮\n\n10\n00:03:25,403 --> 00:03:46,373\n當然委員有不同的意見也要考慮地方政府尤其在鄉鎮的部分尤其在鄉鎮的部分對他們來說是很重要的一個財源太好了你就是一直拿鄉鎮的鄉鎮事工所他們來當黨箭牌部長你知道為什麼你當財政部長然後不是當財政科長你知道為什麼嗎不是黨箭牌我覺得地方政府的意見我們必須還是要尊重各位剛剛每個委員都說了部長\n\n11\n00:03:53,854 --> 00:04:08,526\n每個委員都說了如果您這個財政部在跟他們溝通的時候你有拿出彌補的財源或者是你說我可以從財政收支劃分法甚至我統籌分配稅款我可以去彌補你這一塊他們怎麼會反對\n\n12\n00:04:11,277 --> 00:04:33,284\n每個委員都這樣質詢了但是今天大家會做這麼久也是因為財政部就是沒有拿出這個具體的方案特別在報告書裡面就直接表示沒有適合彌補財源的方式部長你知道什麼路最好走嗎就是放棄的路兩手一攤沒有辦法\n\n13\n00:04:34,404 --> 00:05:02,971\n我們中央政府不可以這樣所以本席也要在這邊表達我今天簽署羅明才委員的提案是非常痛苦的決定因為我們覺得娛樂稅要與時俱進但是本席的轄區、關西鎮、新竹縣應該說整個新竹縣我們有在高爾夫球場裡面全國的高爾夫球場排名第三多所以我們還是要為\n\n14\n00:05:34,960 --> 00:05:37,967\n謝謝徐委員接著我們請羅明才委員\n\n","tsv":"start\tend\ttext\n330\t1212\t本席請財政部莊部長\n8757\t38260\t委員好部長好首先恭喜您繼續留任本席也要說大家辛苦了不只是您今天我們來了那麼多單位財政部、金管會、主計處、教育部各部會還有包含各縣市相關跟娛樂稅有關的縣市政府的稅務局的主管我想大家真的辛苦了\n38860\t59803\t現在已經是下午一點多但是大家都還坐在這邊開會部長你知道最大的原因就是我們財政部剛剛我想很多委員都提出來了如果財政部這個過去也不是今天第一次要審這個法案第一次大家討論這個議題財政部在跟地方開會的時候\n61204\t87161\t如果財政部可以拿著我們中央有一個解決的辦法那地方政府怎麼會拒絕呢?或是怎麼會反彈呢?本席想請教您對於娛樂相關產業包括體育、藝文表演等鼓勵讓他們租稅的合理待遇和機制給予他們支持您認同嗎?\n89104\t89704\t那就振興運動產業的角度您認為應該繼續對高爾夫球場徵營業稅嗎\n112777\t126424\t您是說營業稅還是娛樂稅?娛樂稅那這個高爾夫球場的部分您知道上一次在娛樂稅法修正的時候曾經有提出來的保齡球館還有撞球場以及高爾夫球場要把它\n128324\t152699\t除掉要剋娛樂稅那最後事實上在討論的時候高爾夫球場這個部分並沒有委員的之間達成一個共同的意見也就是說對於高爾夫球場因為面積比較大嘛他耗費的一個土地資源還有水土保持等等的一些影響所以在那一次修法的時候就沒有把這個部分拿掉我想這個部分對高爾夫球場這個部分還要有社會上的一個共識\n153760\t176409\t什麼共識?難道高爾夫球場它也是一種很健康的運動嗎?應該不需要課娛樂稅才對?高爾夫球當然它也是一個運動嘛至於它要不要課娛樂稅在上一次討論的時候那您覺得高爾夫球是有錢人打的所以你要課他稅嗎?是因為這樣嗎?\n178910\t198980\t並不是說因為是有錢人打的所以要做課所以因為現在高爾夫球場的收費當然也有不同啦那我想這個地方還是就於這個有關水土資源的保育及外部的一些成本的因素考量所以在上一次修的時候在立法院也沒有共識說要把它拿掉那這一次立法院有共識是不是就可以拿掉這一次的修正的話其實我們覺得修正的話其實也要考慮\n205403\t226373\t當然委員有不同的意見也要考慮地方政府尤其在鄉鎮的部分尤其在鄉鎮的部分對他們來說是很重要的一個財源太好了你就是一直拿鄉鎮的鄉鎮事工所他們來當黨箭牌部長你知道為什麼你當財政部長然後不是當財政科長你知道為什麼嗎不是黨箭牌我覺得地方政府的意見我們必須還是要尊重各位剛剛每個委員都說了部長\n233854\t248526\t每個委員都說了如果您這個財政部在跟他們溝通的時候你有拿出彌補的財源或者是你說我可以從財政收支劃分法甚至我統籌分配稅款我可以去彌補你這一塊他們怎麼會反對\n251277\t273284\t每個委員都這樣質詢了但是今天大家會做這麼久也是因為財政部就是沒有拿出這個具體的方案特別在報告書裡面就直接表示沒有適合彌補財源的方式部長你知道什麼路最好走嗎就是放棄的路兩手一攤沒有辦法\n274404\t302971\t我們中央政府不可以這樣所以本席也要在這邊表達我今天簽署羅明才委員的提案是非常痛苦的決定因為我們覺得娛樂稅要與時俱進但是本席的轄區、關西鎮、新竹縣應該說整個新竹縣我們有在高爾夫球場裡面全國的高爾夫球場排名第三多所以我們還是要為\n303831\t333200\t⋯⋯⋯⋯⋯⋯\n334960\t337967\t謝謝徐委員接著我們請羅明才委員\n","txt":"本席請財政部莊部長\n委員好部長好首先恭喜您繼續留任本席也要說大家辛苦了不只是您今天我們來了那麼多單位財政部、金管會、主計處、教育部各部會還有包含各縣市相關跟娛樂稅有關的縣市政府的稅務局的主管我想大家真的辛苦了\n現在已經是下午一點多但是大家都還坐在這邊開會部長你知道最大的原因就是我們財政部剛剛我想很多委員都提出來了如果財政部這個過去也不是今天第一次要審這個法案第一次大家討論這個議題財政部在跟地方開會的時候\n如果財政部可以拿著我們中央有一個解決的辦法那地方政府怎麼會拒絕呢?或是怎麼會反彈呢?本席想請教您對於娛樂相關產業包括體育、藝文表演等鼓勵讓他們租稅的合理待遇和機制給予他們支持您認同嗎?\n那就振興運動產業的角度您認為應該繼續對高爾夫球場徵營業稅嗎\n您是說營業稅還是娛樂稅?娛樂稅那這個高爾夫球場的部分您知道上一次在娛樂稅法修正的時候曾經有提出來的保齡球館還有撞球場以及高爾夫球場要把它\n除掉要剋娛樂稅那最後事實上在討論的時候高爾夫球場這個部分並沒有委員的之間達成一個共同的意見也就是說對於高爾夫球場因為面積比較大嘛他耗費的一個土地資源還有水土保持等等的一些影響所以在那一次修法的時候就沒有把這個部分拿掉我想這個部分對高爾夫球場這個部分還要有社會上的一個共識\n什麼共識?難道高爾夫球場它也是一種很健康的運動嗎?應該不需要課娛樂稅才對?高爾夫球當然它也是一個運動嘛至於它要不要課娛樂稅在上一次討論的時候那您覺得高爾夫球是有錢人打的所以你要課他稅嗎?是因為這樣嗎?\n並不是說因為是有錢人打的所以要做課所以因為現在高爾夫球場的收費當然也有不同啦那我想這個地方還是就於這個有關水土資源的保育及外部的一些成本的因素考量所以在上一次修的時候在立法院也沒有共識說要把它拿掉那這一次立法院有共識是不是就可以拿掉這一次的修正的話其實我們覺得修正的話其實也要考慮\n當然委員有不同的意見也要考慮地方政府尤其在鄉鎮的部分尤其在鄉鎮的部分對他們來說是很重要的一個財源太好了你就是一直拿鄉鎮的鄉鎮事工所他們來當黨箭牌部長你知道為什麼你當財政部長然後不是當財政科長你知道為什麼嗎不是黨箭牌我覺得地方政府的意見我們必須還是要尊重各位剛剛每個委員都說了部長\n每個委員都說了如果您這個財政部在跟他們溝通的時候你有拿出彌補的財源或者是你說我可以從財政收支劃分法甚至我統籌分配稅款我可以去彌補你這一塊他們怎麼會反對\n每個委員都這樣質詢了但是今天大家會做這麼久也是因為財政部就是沒有拿出這個具體的方案特別在報告書裡面就直接表示沒有適合彌補財源的方式部長你知道什麼路最好走嗎就是放棄的路兩手一攤沒有辦法\n我們中央政府不可以這樣所以本席也要在這邊表達我今天簽署羅明才委員的提案是非常痛苦的決定因為我們覺得娛樂稅要與時俱進但是本席的轄區、關西鎮、新竹縣應該說整個新竹縣我們有在高爾夫球場裡面全國的高爾夫球場排名第三多所以我們還是要為\n⋯⋯⋯⋯⋯⋯\n謝謝徐委員接著我們請羅明才委員\n","vtt":"WEBVTT\n\n00:00.330 --> 00:01.212\n本席請財政部莊部長\n\n00:08.757 --> 00:38.260\n委員好部長好首先恭喜您繼續留任本席也要說大家辛苦了不只是您今天我們來了那麼多單位財政部、金管會、主計處、教育部各部會還有包含各縣市相關跟娛樂稅有關的縣市政府的稅務局的主管我想大家真的辛苦了\n\n00:38.860 --> 00:59.803\n現在已經是下午一點多但是大家都還坐在這邊開會部長你知道最大的原因就是我們財政部剛剛我想很多委員都提出來了如果財政部這個過去也不是今天第一次要審這個法案第一次大家討論這個議題財政部在跟地方開會的時候\n\n01:01.204 --> 01:27.161\n如果財政部可以拿著我們中央有一個解決的辦法那地方政府怎麼會拒絕呢?或是怎麼會反彈呢?本席想請教您對於娛樂相關產業包括體育、藝文表演等鼓勵讓他們租稅的合理待遇和機制給予他們支持您認同嗎?\n\n01:29.104 --> 01:29.704\n那就振興運動產業的角度您認為應該繼續對高爾夫球場徵營業稅嗎\n\n01:52.777 --> 02:06.424\n您是說營業稅還是娛樂稅?娛樂稅那這個高爾夫球場的部分您知道上一次在娛樂稅法修正的時候曾經有提出來的保齡球館還有撞球場以及高爾夫球場要把它\n\n02:08.324 --> 02:32.699\n除掉要剋娛樂稅那最後事實上在討論的時候高爾夫球場這個部分並沒有委員的之間達成一個共同的意見也就是說對於高爾夫球場因為面積比較大嘛他耗費的一個土地資源還有水土保持等等的一些影響所以在那一次修法的時候就沒有把這個部分拿掉我想這個部分對高爾夫球場這個部分還要有社會上的一個共識\n\n02:33.760 --> 02:56.409\n什麼共識?難道高爾夫球場它也是一種很健康的運動嗎?應該不需要課娛樂稅才對?高爾夫球當然它也是一個運動嘛至於它要不要課娛樂稅在上一次討論的時候那您覺得高爾夫球是有錢人打的所以你要課他稅嗎?是因為這樣嗎?\n\n02:58.910 --> 03:18.980\n並不是說因為是有錢人打的所以要做課所以因為現在高爾夫球場的收費當然也有不同啦那我想這個地方還是就於這個有關水土資源的保育及外部的一些成本的因素考量所以在上一次修的時候在立法院也沒有共識說要把它拿掉那這一次立法院有共識是不是就可以拿掉這一次的修正的話其實我們覺得修正的話其實也要考慮\n\n03:25.403 --> 03:46.373\n當然委員有不同的意見也要考慮地方政府尤其在鄉鎮的部分尤其在鄉鎮的部分對他們來說是很重要的一個財源太好了你就是一直拿鄉鎮的鄉鎮事工所他們來當黨箭牌部長你知道為什麼你當財政部長然後不是當財政科長你知道為什麼嗎不是黨箭牌我覺得地方政府的意見我們必須還是要尊重各位剛剛每個委員都說了部長\n\n03:53.854 --> 04:08.526\n每個委員都說了如果您這個財政部在跟他們溝通的時候你有拿出彌補的財源或者是你說我可以從財政收支劃分法甚至我統籌分配稅款我可以去彌補你這一塊他們怎麼會反對\n\n04:11.277 --> 04:33.284\n每個委員都這樣質詢了但是今天大家會做這麼久也是因為財政部就是沒有拿出這個具體的方案特別在報告書裡面就直接表示沒有適合彌補財源的方式部長你知道什麼路最好走嗎就是放棄的路兩手一攤沒有辦法\n\n04:34.404 --> 05:02.971\n我們中央政府不可以這樣所以本席也要在這邊表達我今天簽署羅明才委員的提案是非常痛苦的決定因為我們覺得娛樂稅要與時俱進但是本席的轄區、關西鎮、新竹縣應該說整個新竹縣我們有在高爾夫球場裡面全國的高爾夫球場排名第三多所以我們還是要為\n\n05:34.960 --> 05:37.967\n謝謝徐委員接著我們請羅明才委員\n\n","segments":[{"start":0.33,"end":1.212,"text":"本席請財政部莊部長"},{"start":8.757,"end":38.26,"text":"委員好部長好首先恭喜您繼續留任本席也要說大家辛苦了不只是您今天我們來了那麼多單位財政部、金管會、主計處、教育部各部會還有包含各縣市相關跟娛樂稅有關的縣市政府的稅務局的主管我想大家真的辛苦了"},{"start":38.86,"end":59.803,"text":"現在已經是下午一點多但是大家都還坐在這邊開會部長你知道最大的原因就是我們財政部剛剛我想很多委員都提出來了如果財政部這個過去也不是今天第一次要審這個法案第一次大家討論這個議題財政部在跟地方開會的時候"},{"start":61.204,"end":87.161,"text":"如果財政部可以拿著我們中央有一個解決的辦法那地方政府怎麼會拒絕呢?或是怎麼會反彈呢?本席想請教您對於娛樂相關產業包括體育、藝文表演等鼓勵讓他們租稅的合理待遇和機制給予他們支持您認同嗎?"},{"start":89.104,"end":89.704,"text":"那就振興運動產業的角度您認為應該繼續對高爾夫球場徵營業稅嗎"},{"start":112.777,"end":126.424,"text":"您是說營業稅還是娛樂稅?娛樂稅那這個高爾夫球場的部分您知道上一次在娛樂稅法修正的時候曾經有提出來的保齡球館還有撞球場以及高爾夫球場要把它"},{"start":128.324,"end":152.699,"text":"除掉要剋娛樂稅那最後事實上在討論的時候高爾夫球場這個部分並沒有委員的之間達成一個共同的意見也就是說對於高爾夫球場因為面積比較大嘛他耗費的一個土地資源還有水土保持等等的一些影響所以在那一次修法的時候就沒有把這個部分拿掉我想這個部分對高爾夫球場這個部分還要有社會上的一個共識"},{"start":153.76,"end":176.409,"text":"什麼共識?難道高爾夫球場它也是一種很健康的運動嗎?應該不需要課娛樂稅才對?高爾夫球當然它也是一個運動嘛至於它要不要課娛樂稅在上一次討論的時候那您覺得高爾夫球是有錢人打的所以你要課他稅嗎?是因為這樣嗎?"},{"start":178.91,"end":198.98,"text":"並不是說因為是有錢人打的所以要做課所以因為現在高爾夫球場的收費當然也有不同啦那我想這個地方還是就於這個有關水土資源的保育及外部的一些成本的因素考量所以在上一次修的時候在立法院也沒有共識說要把它拿掉那這一次立法院有共識是不是就可以拿掉這一次的修正的話其實我們覺得修正的話其實也要考慮"},{"start":205.403,"end":226.373,"text":"當然委員有不同的意見也要考慮地方政府尤其在鄉鎮的部分尤其在鄉鎮的部分對他們來說是很重要的一個財源太好了你就是一直拿鄉鎮的鄉鎮事工所他們來當黨箭牌部長你知道為什麼你當財政部長然後不是當財政科長你知道為什麼嗎不是黨箭牌我覺得地方政府的意見我們必須還是要尊重各位剛剛每個委員都說了部長"},{"start":233.854,"end":248.526,"text":"每個委員都說了如果您這個財政部在跟他們溝通的時候你有拿出彌補的財源或者是你說我可以從財政收支劃分法甚至我統籌分配稅款我可以去彌補你這一塊他們怎麼會反對"},{"start":251.277,"end":273.284,"text":"每個委員都這樣質詢了但是今天大家會做這麼久也是因為財政部就是沒有拿出這個具體的方案特別在報告書裡面就直接表示沒有適合彌補財源的方式部長你知道什麼路最好走嗎就是放棄的路兩手一攤沒有辦法"},{"start":274.404,"end":302.971,"text":"我們中央政府不可以這樣所以本席也要在這邊表達我今天簽署羅明才委員的提案是非常痛苦的決定因為我們覺得娛樂稅要與時俱進但是本席的轄區、關西鎮、新竹縣應該說整個新竹縣我們有在高爾夫球場裡面全國的高爾夫球場排名第三多所以我們還是要為"},{"start":303.831,"end":333.2,"text":"⋯⋯⋯⋯⋯⋯"},{"start":334.96,"end":337.967,"text":"謝謝徐委員接著我們請羅明才委員"}]}}}}