{"id":152017,"url":"https://ivod.ly.gov.tw/Play/Clip/1M/152017","video_url":"https://ivod-lyvod.cdn.hinet.net/vod_1/_definst_/mp4:1MClips/6f015fe8e6787db1d6cc98f2a9c1b6f5e12ebde737ab3c1955be169921a0a71707ff25990a71b8fd5ea18f28b6918d91.mp4/playlist.m3u8","委員名稱":"謝衣鳯","委員發言時間":"09:45:42 - 09:54:44","影片長度":"00:09:02","會議時間":"2024-05-02T09:00:00+08:00","會議名稱":"立法院第11屆第1會期經濟委員會第10次全體委員會議（事由：審查：\n一、行政院函請審議「中小企業發展條例部分條文修正草案」案。\n二、本院委員柯志恩等17人擬具「中小企業發展條例第三十六條之二條文修正草案」案。\n三、本院委員賴士葆等19人擬具「中小企業發展條例第三十六條之二條文修正草案」案。\n四、本院委員楊瓊瓔等16人擬具「中小企業發展條例第三十六條之二條文修正草案」案。\n五、本院委員楊瓊瓔等16人擬具「中小企業發展條例增訂第三十六條之四條文草案」案。\n六、本院台灣民眾黨黨團擬具「中小企業發展條例部分條文修正草案」案。\n七、本院國民黨黨團擬具「中小企業發展條例第三十六條之二條文修正草案」案。\n八、本院委員張智倫等19人擬具「中小企業發展條例第三十五條、第三十六條之二及第四十條條文修正草案」案。\n九、本院委員王世堅等16人擬具「中小企業發展條例第三十五條、第三十六條之二及第四十條條文修正草案」案。\n十、本院委員郭國文等19人擬具「中小企業發展條例第三十六條之二條文修正草案」案。\n十一、本院委員邱議瑩等29人擬具「中小企業發展條例部分條文修正草案」案。\n（詢答及處理，委員郭國文等人提案如未接獲議事處來函則不予審查）【4月29日、5月1日及2日三天一次會】）","date":"2024-05-02","meet":{"tmpMeeting":null,"title":"第11屆第1會期經濟委員會第10次全體委員會議","term":11,"type":"委員會","sessionPeriod":1,"sessionTimes":10,"committees":[19],"id":"委員會-11-1-19-10"},"duration":542,"end_time":"2024-05-02T09:54:44+08:00","start_time":"2024-05-02T09:45:42+08:00","features":["ai-transcript","gazette"],"type":"Clip","gazette":{"lineno":189,"blocks":[["謝委員衣鳯：（9時45分）主席好，我想要請王部長、李次長、還有中小及新創署的何署長。"],["主席：請以上三位，謝謝。"],["王部長美花：委員好。"],["謝委員衣鳯：其實經濟部的版本除了在第三十六條之二的部分我們有疑慮，其他都是原則上同意。但我認為就是在第三十六條之二，我們剛才也聽到幾位委員所說，剛才事前我也跟李次長做一些溝通，他們認為過去即便是提高也沒有辦法促成中小企業為員工加薪，我不知道這是原因還是結果？是你們不願意提高？因為我在學校上課的時候，連大學生都跟我說，如果我們中小企業提高租稅減免也只是1年而已，150%，但是他為青年加薪或者為員工加薪是每年都要提撥！所以你們只把扣抵額從130提撥到150，怎麼能有足夠的誘因讓企業為員工加薪呢，是不是？我們請次長說一下。"],["李次長慶華：報告委員，基本上我們修正前的中小企業發展條例第三十六條之二，當然是因為原來的適用門檻相對比較嚴格，可能就是因為這個啟動的條件太嚴格，所以之前適用的家數不是很多；但是我們這次修正其實是整個放寬了、幾乎是沒有任何的條件了，所以只要企業願意加薪的話，就可以適用這樣的租稅優惠。而且剛才委員講說這是1年的優惠，其實不是，只要企業逐年加薪都可以適用相關的租稅優惠措施。"],["謝委員衣鳯：我所謂的1年就是他今年加薪只有今年適用嘛，他不可能每年加薪，可是他每年所要負擔的……因為今年度的加薪，未來他所要負擔的勞健保提高等等都會在今年，如果他認為這個試算結果沒有足夠誘因的時候，他就不可能為員工加薪嘛！","其實我們剛才看到，不管是藍綠的委員都認為我們在租稅上面應該要給予企業足夠的誘因為員工加薪，如果財政部認為加薪的誘因不夠的話，那也不會造成稅損啊，既然不會造成稅損，為什麼我們不就在第三十六條之二直接提高，像國民黨的版本，我們就是從130提高到200；如果是30歲以下提高到220%，我認為這不可能造成多少稅損。如果企業願意為員工加薪，就會造成剛才郭委員所提到的，可能未來我們的薪資占GDP的比例可以逐年提高，是不是？"],["李次長慶華：委員剛才講的其實非常正確，但是我們也考慮到企業要不要為員工加薪，當然除了租稅的誘因之外，同樣的，剛才委員也有提到，員工加薪以後有一些成本也會相對提高，包含它要替員工提撥勞健保的費率會提高；另外，提撥退休金的額度也會提高，所以企業在適用租稅優惠的時候，他們會做相關的評量跟考慮。當然這個要看企業怎麼衡酌，願意為員工付出相關的……"],["謝委員衣鳯：我們今天訂定這個法律，其實我們是希望提供誘因。如果依財政部的想法，認為提供這個誘因會造成稅損的話，我認為財政部應該贊同提高扣抵的比率，因為即便是提高扣抵的比率也不會造成稅損。既然沒有造成稅損，如果未來有可能造成額外的誘因，讓企業願意為員工加薪的話，是不是代表政府的政策足夠誘導中小企業為員工加薪？畢竟中小企業占全體企業的98%，是不是？"],["李次長慶華：是，其實不是說沒有稅損，還是會有租稅的損失。"],["謝委員衣鳯：我知道，可是不是很多，其實……"],["李次長慶華：對，也許金額評估下來不是很大。"],["謝委員衣鳯：相對來說不是很多。"],["李次長慶華：對，但是……"],["謝委員衣鳯：既然稅損不是很多，如果這一條稅法裡面的扣抵額比率能夠提高的話，因為到5月20日就到期了，現在經濟部的版本是希望可以延長十年，我們是不是在延長十年的期間，看是不是可以增加足夠的誘因，讓中小企業為勞工加薪？如果有相關誘因的時候，畢竟我們還有電價的問題，對不對？你如果沒有在這些經營成本上給企業誘因的話，企業怎麼樣為員工加薪，對不對？"],["李次長慶華：是，也跟委員報告，其實我們這一次的修法，政府已經把130%提高到150%，等於公司支付……"],["謝委員衣鳯：才20%。"],["李次長慶華：對，公司支付了一定的薪資費用，政府也負擔將近三成的成本。各位委員的版本當然會提高這個比例。"],["謝委員衣鳯：這只有一年，其實企業為員工加薪以後，每年都是這個，不可能今年加了以後隔年又調回來，是不是？"],["李次長慶華：這個我們不確定。"],["謝委員衣鳯：不可能今年加了以後隔年又調回來，既然代表每一年都是維持這樣的水準，那你就要在第一年的扣抵額度給予足夠的誘因，是不是？"],["李次長慶華：是，謝謝委員。"],["謝委員衣鳯：如果有足夠的誘因，我認為企業才可能在各項成本都要墊高的情況下，願意為員工加薪。還有，我也想要順便問一下，這一次在臺美21世紀貿易倡議裡面，OTN有沒有提到？其實對於國內的企業或者是專業的經理人來講，他們在意的是雙重課稅，有沒有提到相關的議題？"],["李次長慶華：雙重課稅這件事情不會在21世紀貿易倡議裡面討論，因為臺美一定要透過簽署租稅協定來適用，21世紀貿易倡議裡面沒有談到租稅減免的事情。"],["謝委員衣鳯：沒有談到租稅相關的議題？"],["李次長慶華：對。"],["謝委員衣鳯：未來你們會在談租稅協定的時候提到嗎？"],["李次長慶華：對，現在是因為美方已經有相關的提案，眾議院也已經通過這個法案送到參議院做最後的決定，目前參議院在做最後的考量。如果美方的參議院大家都同意，願意修法並通過這個法案的話，我們就會跟美方啟動相關租稅協議的換文，還有後續的程序。"],["謝委員衣鳯：好，我希望我們趕快促成，因為這個是國際法人會共同注意到的相關問題，我也希望財政部的李次長帶回去財政部。其實我們的第三十六條之二或者是召委的第三十六條之四，即便是加入也沒有造成多少稅損，但是這樣扣抵以及減稅會不會造成企業為員工加薪，以及增加品牌發展的情況？我希望財政部帶回去跟行政院共同考量，好不好？"],["李次長慶華：好，謝謝委員。"],["主席：謝謝。","接下來請陳亭妃委員詢答。"]],"agenda":{"page_end":510,"meet_id":"委員會-11-1-19-10","speakers":["楊瓊瓔","謝衣鳯","賴士葆","邱議瑩","張智倫","郭國文","陳亭妃","林岱樺","鄭正鈐","鄭天財Sra 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\"a\", \"start\": 519.02, \"end\": 519.16, \"score\": 0.857}, {\"word\": \"t\", \"start\": 519.16, \"end\": 519.18, \"score\": 0.0}, {\"word\": \"e\", \"start\": 519.18, \"end\": 519.2, \"score\": 0.0}], \"language\": \"zh\"}","srt":"1\n00:00:01,940 --> 00:00:11,969\n主席好,我想要請王部長、李市長,還有我們中小更新創署的候書長。好,請以上三位,謝謝。\n\n2\n00:00:15,401 --> 00:00:41,590\n其實經濟部的那個版本除了在36條之二我們有疑慮的部分我其他都是原則上的同意但是我認為就是在36條之二我們剛才也聽到了幾位委員所說其實我覺得剛才在事前的時候我也跟理事長有做一些溝通他們認為說好像過去\n\n3\n00:00:42,330 --> 00:01:09,771\nadequ.是提高也沒有辦法促成中小企業為員工加薪喔那我不知道這是原因還是結果是你們不願意提高因為我在學校上課的時候連大學生都跟我說他說如果我們中小企業提高就是租稅減免也只是一年而已150%但是他為了\n\n4\n00:01:10,572 --> 00:01:30,305\n就是青年加薪或者是為員工加薪是每年都要提撥所以你們只把那個扣底額從130提撥到150怎麼能夠有足夠的誘因讓企業為員工加薪呢?是不是?我們請次長說一下好不好?\n\n5\n00:01:32,532 --> 00:01:50,232\n報告委員基本上因為我們以前舊的就是修正前的這個中小企業發展條例第三十六條之二當然是因為原來的門檻適用的門檻相對比較嚴格所以呢可能就是因為這個門檻啟動的條件太嚴格所以之前適用的這個加數不是很多\n\n6\n00:01:50,993 --> 00:01:51,233\n賴士葆等\n\n7\n00:02:13,715 --> 00:02:14,416\n議員柯志恩等19人擬具\n\n8\n00:02:36,113 --> 00:02:54,370\n其實我們剛才看到的不管是藍綠的委員也好都認為說我們在租稅上面應該要給予足夠企業足夠的誘因為員工加薪那你如果認為就是說我們財政部如果認為說好像加薪的這個誘因不夠的話那\n\n9\n00:02:57,694 --> 00:03:12,413\nполне不會造成稅損啊。那既然不會造成稅損,為什麼我們不就在三十六條之二就直接提高?像國民黨的版本,我們就是從一百五、一百三提高到兩百嘛。那\n\n10\n00:03:13,253 --> 00:03:14,695\nadequ.\n\n11\n00:03:14,695 --> 00:03:35,432\n如果是30歲以下提高到220%我認為這不可能造成多少的稅損但是如果企業願意為員工加薪的時候就會造成說剛才郭委員所提到的可能未來我們的薪資佔GDP可以逐年的提高啊是不是\n\n12\n00:03:36,352 --> 00:03:57,826\n委員剛才講的其實是非常正確的基本上就是當然因為企業但是我們也考慮到就是說因為企業要不要為員工加薪當然除了租稅的誘因之外但是同樣的就是剛才委員有提到就是說因為員工加薪以後他相對的有一些相對的成本也會相對提高包含他要替員工提撥勞健保的費率會提高然後另外呢他的提撥退休金的這個額度也會提高\n\n13\n00:04:03,490 --> 00:04:04,731\nadequatetothelaw.\n\n14\n00:04:52,242 --> 00:04:55,004\n議員柯志恩等19人發展條例第三十六條之二條文修正草案。\n\n15\n00:05:09,158 --> 00:05:16,301\n議員柯志恩等19人擬具:「中小企業發展條例第三十六條之二條文修正草案案。」案。議員柯志恩等19人擬具:「中小企業發展條例第三十六條之二條文修正草案。」案。\n\n16\n00:05:49,377 --> 00:05:49,537\nadequ.\n\n17\n00:05:49,537 --> 00:05:55,099\n那如果有相關的誘因的時候,畢竟我們還有電價的問題,對不對?\n\n18\n00:05:55,099 --> 00:06:02,941\n那你如果沒有在這些經營成本上面給企業誘因的話,企業怎麼樣子為員工加薪啊?\n\n19\n00:06:02,941 --> 00:06:03,741\n對不對?\n\n20\n00:06:03,741 --> 00:06:12,444\n是,也跟委員報,其實我們這一次的修法也是政府因為已經把130提高到150%,等於就是公司我支付\n\n21\n00:06:12,824 --> 00:06:32,310\nadequate公司提供公司支付了一定的薪資費用政府也負擔了將近三成的成本當然委員如果要各位委員版本當然會因為這只有一年其實企業為員工加薪以後他是每年都是這個他不可能今年加以後隔年又調回來是不是\n\n22\n00:06:33,932 --> 00:06:50,985\n這個我們不確定是不是?然後那他不可能今年加了以後隔年又調回來所以他代表他每一年都是維持這樣子的一個水準的時候那你就要在第一年這個扣抵額度的時候給予足夠的誘因啊是不是?\n\n23\n00:06:51,325 --> 00:06:51,365\n議員主席\n\n24\n00:07:06,785 --> 00:07:25,992\n我也想要順便問一下,就是在這一次的台美21世紀貿易倡議這裡面,OTN有沒有提到其實對於國內的企業或者是對於專業的經理人來講,他在意的是雙重課稅,有沒有提到這個相關的?\n\n25\n00:07:27,312 --> 00:07:36,436\n三重退稅這件事情不會在21貿易倡議裡面討論,因為臺美的租稅協定基本上一定要透過這個所謂租稅協定的簽署來適用。那個21世紀貿易倡議裡面沒有談到租稅相關,那未來你們會在租稅協定的時候提出?\n\n26\n00:07:46,239 --> 00:08:12,999\n現在是因為那個就是美方他們其實已經有相關的提案在那個也通過了這個參議院的是眾議院眾議院已經通過這個法案送到參議院去做最後的決定那目前就是參議院這邊在做最後的考量那如果說美方那邊參議院已經大家都同意願意修法的話通過的話這個這個法案通過的話其實我們就會跟美方啟動那個相關的註冊協議的範文還有就是後續的程序\n\n27\n00:08:13,880 --> 00:08:36,878\n好,我希望我們趕快促成,因為這也是我認為就是說國際法人在這個上面共同會注意到的相關的問題。那我也希望就是財政部的理事長,你應該要帶回去財政部。其實我們三十六條之二或者是召委的三十六條之四,即便是加入的話,\n\n28\n00:08:37,919 --> 00:08:39,200\nadequate\n\n","tsv":"start\tend\ttext\n1940\t11969\t主席好,我想要請王部長、李市長,還有我們中小更新創署的候書長。好,請以上三位,謝謝。\n15401\t41590\t其實經濟部的那個版本除了在36條之二我們有疑慮的部分我其他都是原則上的同意但是我認為就是在36條之二我們剛才也聽到了幾位委員所說其實我覺得剛才在事前的時候我也跟理事長有做一些溝通他們認為說好像過去\n42330\t69771\tadequ.是提高也沒有辦法促成中小企業為員工加薪喔那我不知道這是原因還是結果是你們不願意提高因為我在學校上課的時候連大學生都跟我說他說如果我們中小企業提高就是租稅減免也只是一年而已150%但是他為了\n70572\t90305\t就是青年加薪或者是為員工加薪是每年都要提撥所以你們只把那個扣底額從130提撥到150怎麼能夠有足夠的誘因讓企業為員工加薪呢?是不是?我們請次長說一下好不好?\n92532\t110232\t報告委員基本上因為我們以前舊的就是修正前的這個中小企業發展條例第三十六條之二當然是因為原來的門檻適用的門檻相對比較嚴格所以呢可能就是因為這個門檻啟動的條件太嚴格所以之前適用的這個加數不是很多\n110993\t111233\t賴士葆等\n133715\t134416\t議員柯志恩等19人擬具\n156113\t174370\t其實我們剛才看到的不管是藍綠的委員也好都認為說我們在租稅上面應該要給予足夠企業足夠的誘因為員工加薪那你如果認為就是說我們財政部如果認為說好像加薪的這個誘因不夠的話那\n177694\t192413\tполне不會造成稅損啊。那既然不會造成稅損,為什麼我們不就在三十六條之二就直接提高?像國民黨的版本,我們就是從一百五、一百三提高到兩百嘛。那\n193253\t194695\tadequ.\n194695\t215432\t如果是30歲以下提高到220%我認為這不可能造成多少的稅損但是如果企業願意為員工加薪的時候就會造成說剛才郭委員所提到的可能未來我們的薪資佔GDP可以逐年的提高啊是不是\n216352\t237826\t委員剛才講的其實是非常正確的基本上就是當然因為企業但是我們也考慮到就是說因為企業要不要為員工加薪當然除了租稅的誘因之外但是同樣的就是剛才委員有提到就是說因為員工加薪以後他相對的有一些相對的成本也會相對提高包含他要替員工提撥勞健保的費率會提高然後另外呢他的提撥退休金的這個額度也會提高\n243490\t244731\tadequate to the law.\n261561\t291561\t\n292242\t295004\t議員柯志恩等19人發展條例第三十六條之二條文修正草案。\n309158\t316301\t議員柯志恩等19人擬具:「中小企業發展條例第三十六條之二條文修正草案案。」案。議員柯志恩等19人擬具:「中小企業發展條例第三十六條之二條文修正草案。」案。\n329565\t349377\t\n349377\t349537\tadequ.\n349537\t355099\t那如果有相關的誘因的時候,畢竟我們還有電價的問題,對不對?\n355099\t362941\t那你如果沒有在這些經營成本上面給企業誘因的話,企業怎麼樣子為員工加薪啊?\n362941\t363741\t對不對?\n363741\t372444\t是,也跟委員報,其實我們這一次的修法也是政府因為已經把130提高到150%,等於就是公司我支付\n372824\t392310\tadequate公司提供公司支付了一定的薪資費用政府也負擔了將近三成的成本當然委員如果要各位委員版本當然會因為這只有一年其實企業為員工加薪以後他是每年都是這個他不可能今年加以後隔年又調回來是不是\n393932\t410985\t這個我們不確定是不是?然後那他不可能今年加了以後隔年又調回來所以他代表他每一年都是維持這樣子的一個水準的時候那你就要在第一年這個扣抵額度的時候給予足夠的誘因啊是不是?\n411325\t411365\t議員主席\n426785\t445992\t我也想要順便問一下,就是在這一次的台美21世紀貿易倡議這裡面,OTN有沒有提到其實對於國內的企業或者是對於專業的經理人來講,他在意的是雙重課稅,有沒有提到這個相關的?\n447312\t456436\t三重退稅這件事情不會在21貿易倡議裡面討論,因為臺美的租稅協定基本上一定要透過這個所謂租稅協定的簽署來適用。那個21世紀貿易倡議裡面沒有談到租稅相關,那未來你們會在租稅協定的時候提出?\n466239\t492999\t現在是因為那個就是美方他們其實已經有相關的提案在那個也通過了這個參議院的是眾議院眾議院已經通過這個法案送到參議院去做最後的決定那目前就是參議院這邊在做最後的考量那如果說美方那邊參議院已經大家都同意願意修法的話通過的話這個這個法案通過的話其實我們就會跟美方啟動那個相關的註冊協議的範文還有就是後續的程序\n493880\t516878\t好,我希望我們趕快促成,因為這也是我認為就是說國際法人在這個上面共同會注意到的相關的問題。那我也希望就是財政部的理事長,你應該要帶回去財政部。其實我們三十六條之二或者是召委的三十六條之四,即便是加入的話,\n517919\t519200\tadequate\n","txt":"主席好,我想要請王部長、李市長,還有我們中小更新創署的候書長。好,請以上三位,謝謝。\n其實經濟部的那個版本除了在36條之二我們有疑慮的部分我其他都是原則上的同意但是我認為就是在36條之二我們剛才也聽到了幾位委員所說其實我覺得剛才在事前的時候我也跟理事長有做一些溝通他們認為說好像過去\nadequ.是提高也沒有辦法促成中小企業為員工加薪喔那我不知道這是原因還是結果是你們不願意提高因為我在學校上課的時候連大學生都跟我說他說如果我們中小企業提高就是租稅減免也只是一年而已150%但是他為了\n就是青年加薪或者是為員工加薪是每年都要提撥所以你們只把那個扣底額從130提撥到150怎麼能夠有足夠的誘因讓企業為員工加薪呢?是不是?我們請次長說一下好不好?\n報告委員基本上因為我們以前舊的就是修正前的這個中小企業發展條例第三十六條之二當然是因為原來的門檻適用的門檻相對比較嚴格所以呢可能就是因為這個門檻啟動的條件太嚴格所以之前適用的這個加數不是很多\n賴士葆等\n議員柯志恩等19人擬具\n其實我們剛才看到的不管是藍綠的委員也好都認為說我們在租稅上面應該要給予足夠企業足夠的誘因為員工加薪那你如果認為就是說我們財政部如果認為說好像加薪的這個誘因不夠的話那\nполне不會造成稅損啊。那既然不會造成稅損,為什麼我們不就在三十六條之二就直接提高?像國民黨的版本,我們就是從一百五、一百三提高到兩百嘛。那\nadequ.\n如果是30歲以下提高到220%我認為這不可能造成多少的稅損但是如果企業願意為員工加薪的時候就會造成說剛才郭委員所提到的可能未來我們的薪資佔GDP可以逐年的提高啊是不是\n委員剛才講的其實是非常正確的基本上就是當然因為企業但是我們也考慮到就是說因為企業要不要為員工加薪當然除了租稅的誘因之外但是同樣的就是剛才委員有提到就是說因為員工加薪以後他相對的有一些相對的成本也會相對提高包含他要替員工提撥勞健保的費率會提高然後另外呢他的提撥退休金的這個額度也會提高\nadequate to the law.\n\n議員柯志恩等19人發展條例第三十六條之二條文修正草案。\n議員柯志恩等19人擬具:「中小企業發展條例第三十六條之二條文修正草案案。」案。議員柯志恩等19人擬具:「中小企業發展條例第三十六條之二條文修正草案。」案。\n\nadequ.\n那如果有相關的誘因的時候,畢竟我們還有電價的問題,對不對?\n那你如果沒有在這些經營成本上面給企業誘因的話,企業怎麼樣子為員工加薪啊?\n對不對?\n是,也跟委員報,其實我們這一次的修法也是政府因為已經把130提高到150%,等於就是公司我支付\nadequate公司提供公司支付了一定的薪資費用政府也負擔了將近三成的成本當然委員如果要各位委員版本當然會因為這只有一年其實企業為員工加薪以後他是每年都是這個他不可能今年加以後隔年又調回來是不是\n這個我們不確定是不是?然後那他不可能今年加了以後隔年又調回來所以他代表他每一年都是維持這樣子的一個水準的時候那你就要在第一年這個扣抵額度的時候給予足夠的誘因啊是不是?\n議員主席\n我也想要順便問一下,就是在這一次的台美21世紀貿易倡議這裡面,OTN有沒有提到其實對於國內的企業或者是對於專業的經理人來講,他在意的是雙重課稅,有沒有提到這個相關的?\n三重退稅這件事情不會在21貿易倡議裡面討論,因為臺美的租稅協定基本上一定要透過這個所謂租稅協定的簽署來適用。那個21世紀貿易倡議裡面沒有談到租稅相關,那未來你們會在租稅協定的時候提出?\n現在是因為那個就是美方他們其實已經有相關的提案在那個也通過了這個參議院的是眾議院眾議院已經通過這個法案送到參議院去做最後的決定那目前就是參議院這邊在做最後的考量那如果說美方那邊參議院已經大家都同意願意修法的話通過的話這個這個法案通過的話其實我們就會跟美方啟動那個相關的註冊協議的範文還有就是後續的程序\n好,我希望我們趕快促成,因為這也是我認為就是說國際法人在這個上面共同會注意到的相關的問題。那我也希望就是財政部的理事長,你應該要帶回去財政部。其實我們三十六條之二或者是召委的三十六條之四,即便是加入的話,\nadequate\n","vtt":"WEBVTT\n\n00:01.940 --> 00:11.969\n主席好,我想要請王部長、李市長,還有我們中小更新創署的候書長。好,請以上三位,謝謝。\n\n00:15.401 --> 00:41.590\n其實經濟部的那個版本除了在36條之二我們有疑慮的部分我其他都是原則上的同意但是我認為就是在36條之二我們剛才也聽到了幾位委員所說其實我覺得剛才在事前的時候我也跟理事長有做一些溝通他們認為說好像過去\n\n00:42.330 --> 01:09.771\nadequ.是提高也沒有辦法促成中小企業為員工加薪喔那我不知道這是原因還是結果是你們不願意提高因為我在學校上課的時候連大學生都跟我說他說如果我們中小企業提高就是租稅減免也只是一年而已150%但是他為了\n\n01:10.572 --> 01:30.305\n就是青年加薪或者是為員工加薪是每年都要提撥所以你們只把那個扣底額從130提撥到150怎麼能夠有足夠的誘因讓企業為員工加薪呢?是不是?我們請次長說一下好不好?\n\n01:32.532 --> 01:50.232\n報告委員基本上因為我們以前舊的就是修正前的這個中小企業發展條例第三十六條之二當然是因為原來的門檻適用的門檻相對比較嚴格所以呢可能就是因為這個門檻啟動的條件太嚴格所以之前適用的這個加數不是很多\n\n01:50.993 --> 01:51.233\n賴士葆等\n\n02:13.715 --> 02:14.416\n議員柯志恩等19人擬具\n\n02:36.113 --> 02:54.370\n其實我們剛才看到的不管是藍綠的委員也好都認為說我們在租稅上面應該要給予足夠企業足夠的誘因為員工加薪那你如果認為就是說我們財政部如果認為說好像加薪的這個誘因不夠的話那\n\n02:57.694 --> 03:12.413\nполне不會造成稅損啊。那既然不會造成稅損,為什麼我們不就在三十六條之二就直接提高?像國民黨的版本,我們就是從一百五、一百三提高到兩百嘛。那\n\n03:13.253 --> 03:14.695\nadequ.\n\n03:14.695 --> 03:35.432\n如果是30歲以下提高到220%我認為這不可能造成多少的稅損但是如果企業願意為員工加薪的時候就會造成說剛才郭委員所提到的可能未來我們的薪資佔GDP可以逐年的提高啊是不是\n\n03:36.352 --> 03:57.826\n委員剛才講的其實是非常正確的基本上就是當然因為企業但是我們也考慮到就是說因為企業要不要為員工加薪當然除了租稅的誘因之外但是同樣的就是剛才委員有提到就是說因為員工加薪以後他相對的有一些相對的成本也會相對提高包含他要替員工提撥勞健保的費率會提高然後另外呢他的提撥退休金的這個額度也會提高\n\n04:03.490 --> 04:04.731\nadequatetothelaw.\n\n04:52.242 --> 04:55.004\n議員柯志恩等19人發展條例第三十六條之二條文修正草案。\n\n05:09.158 --> 05:16.301\n議員柯志恩等19人擬具:「中小企業發展條例第三十六條之二條文修正草案案。」案。議員柯志恩等19人擬具:「中小企業發展條例第三十六條之二條文修正草案。」案。\n\n05:49.377 --> 05:49.537\nadequ.\n\n05:49.537 --> 05:55.099\n那如果有相關的誘因的時候,畢竟我們還有電價的問題,對不對?\n\n05:55.099 --> 06:02.941\n那你如果沒有在這些經營成本上面給企業誘因的話,企業怎麼樣子為員工加薪啊?\n\n06:02.941 --> 06:03.741\n對不對?\n\n06:03.741 --> 06:12.444\n是,也跟委員報,其實我們這一次的修法也是政府因為已經把130提高到150%,等於就是公司我支付\n\n06:12.824 --> 06:32.310\nadequate公司提供公司支付了一定的薪資費用政府也負擔了將近三成的成本當然委員如果要各位委員版本當然會因為這只有一年其實企業為員工加薪以後他是每年都是這個他不可能今年加以後隔年又調回來是不是\n\n06:33.932 --> 06:50.985\n這個我們不確定是不是?然後那他不可能今年加了以後隔年又調回來所以他代表他每一年都是維持這樣子的一個水準的時候那你就要在第一年這個扣抵額度的時候給予足夠的誘因啊是不是?\n\n06:51.325 --> 06:51.365\n議員主席\n\n07:06.785 --> 07:25.992\n我也想要順便問一下,就是在這一次的台美21世紀貿易倡議這裡面,OTN有沒有提到其實對於國內的企業或者是對於專業的經理人來講,他在意的是雙重課稅,有沒有提到這個相關的?\n\n07:27.312 --> 07:36.436\n三重退稅這件事情不會在21貿易倡議裡面討論,因為臺美的租稅協定基本上一定要透過這個所謂租稅協定的簽署來適用。那個21世紀貿易倡議裡面沒有談到租稅相關,那未來你們會在租稅協定的時候提出?\n\n07:46.239 --> 08:12.999\n現在是因為那個就是美方他們其實已經有相關的提案在那個也通過了這個參議院的是眾議院眾議院已經通過這個法案送到參議院去做最後的決定那目前就是參議院這邊在做最後的考量那如果說美方那邊參議院已經大家都同意願意修法的話通過的話這個這個法案通過的話其實我們就會跟美方啟動那個相關的註冊協議的範文還有就是後續的程序\n\n08:13.880 --> 08:36.878\n好,我希望我們趕快促成,因為這也是我認為就是說國際法人在這個上面共同會注意到的相關的問題。那我也希望就是財政部的理事長,你應該要帶回去財政部。其實我們三十六條之二或者是召委的三十六條之四,即便是加入的話,\n\n08:37.919 --> 08:39.200\nadequate\n\n","segments":[{"start":1.94,"end":11.969,"text":"主席好,我想要請王部長、李市長,還有我們中小更新創署的候書長。好,請以上三位,謝謝。"},{"start":15.401,"end":41.59,"text":"其實經濟部的那個版本除了在36條之二我們有疑慮的部分我其他都是原則上的同意但是我認為就是在36條之二我們剛才也聽到了幾位委員所說其實我覺得剛才在事前的時候我也跟理事長有做一些溝通他們認為說好像過去"},{"start":42.33,"end":69.771,"text":"adequ.是提高也沒有辦法促成中小企業為員工加薪喔那我不知道這是原因還是結果是你們不願意提高因為我在學校上課的時候連大學生都跟我說他說如果我們中小企業提高就是租稅減免也只是一年而已150%但是他為了"},{"start":70.572,"end":90.305,"text":"就是青年加薪或者是為員工加薪是每年都要提撥所以你們只把那個扣底額從130提撥到150怎麼能夠有足夠的誘因讓企業為員工加薪呢?是不是?我們請次長說一下好不好?"},{"start":92.532,"end":110.232,"text":"報告委員基本上因為我們以前舊的就是修正前的這個中小企業發展條例第三十六條之二當然是因為原來的門檻適用的門檻相對比較嚴格所以呢可能就是因為這個門檻啟動的條件太嚴格所以之前適用的這個加數不是很多"},{"start":110.993,"end":111.233,"text":"賴士葆等"},{"start":133.715,"end":134.416,"text":"議員柯志恩等19人擬具"},{"start":156.113,"end":174.37,"text":"其實我們剛才看到的不管是藍綠的委員也好都認為說我們在租稅上面應該要給予足夠企業足夠的誘因為員工加薪那你如果認為就是說我們財政部如果認為說好像加薪的這個誘因不夠的話那"},{"start":177.694,"end":192.413,"text":"полне不會造成稅損啊。那既然不會造成稅損,為什麼我們不就在三十六條之二就直接提高?像國民黨的版本,我們就是從一百五、一百三提高到兩百嘛。那"},{"start":193.253,"end":194.695,"text":"adequ."},{"start":194.695,"end":215.432,"text":"如果是30歲以下提高到220%我認為這不可能造成多少的稅損但是如果企業願意為員工加薪的時候就會造成說剛才郭委員所提到的可能未來我們的薪資佔GDP可以逐年的提高啊是不是"},{"start":216.352,"end":237.826,"text":"委員剛才講的其實是非常正確的基本上就是當然因為企業但是我們也考慮到就是說因為企業要不要為員工加薪當然除了租稅的誘因之外但是同樣的就是剛才委員有提到就是說因為員工加薪以後他相對的有一些相對的成本也會相對提高包含他要替員工提撥勞健保的費率會提高然後另外呢他的提撥退休金的這個額度也會提高"},{"start":243.49,"end":244.731,"text":"adequate to the law."},{"start":261.561,"end":291.561,"text":""},{"start":292.242,"end":295.004,"text":"議員柯志恩等19人發展條例第三十六條之二條文修正草案。"},{"start":309.158,"end":316.301,"text":"議員柯志恩等19人擬具:「中小企業發展條例第三十六條之二條文修正草案案。」案。議員柯志恩等19人擬具:「中小企業發展條例第三十六條之二條文修正草案。」案。"},{"start":329.565,"end":349.377,"text":""},{"start":349.377,"end":349.537,"text":"adequ."},{"start":349.537,"end":355.099,"text":"那如果有相關的誘因的時候,畢竟我們還有電價的問題,對不對?"},{"start":355.099,"end":362.941,"text":"那你如果沒有在這些經營成本上面給企業誘因的話,企業怎麼樣子為員工加薪啊?"},{"start":362.941,"end":363.741,"text":"對不對?"},{"start":363.741,"end":372.444,"text":"是,也跟委員報,其實我們這一次的修法也是政府因為已經把130提高到150%,等於就是公司我支付"},{"start":372.824,"end":392.31,"text":"adequate公司提供公司支付了一定的薪資費用政府也負擔了將近三成的成本當然委員如果要各位委員版本當然會因為這只有一年其實企業為員工加薪以後他是每年都是這個他不可能今年加以後隔年又調回來是不是"},{"start":393.932,"end":410.985,"text":"這個我們不確定是不是?然後那他不可能今年加了以後隔年又調回來所以他代表他每一年都是維持這樣子的一個水準的時候那你就要在第一年這個扣抵額度的時候給予足夠的誘因啊是不是?"},{"start":411.325,"end":411.365,"text":"議員主席"},{"start":426.785,"end":445.992,"text":"我也想要順便問一下,就是在這一次的台美21世紀貿易倡議這裡面,OTN有沒有提到其實對於國內的企業或者是對於專業的經理人來講,他在意的是雙重課稅,有沒有提到這個相關的?"},{"start":447.312,"end":456.436,"text":"三重退稅這件事情不會在21貿易倡議裡面討論,因為臺美的租稅協定基本上一定要透過這個所謂租稅協定的簽署來適用。那個21世紀貿易倡議裡面沒有談到租稅相關,那未來你們會在租稅協定的時候提出?"},{"start":466.239,"end":492.999,"text":"現在是因為那個就是美方他們其實已經有相關的提案在那個也通過了這個參議院的是眾議院眾議院已經通過這個法案送到參議院去做最後的決定那目前就是參議院這邊在做最後的考量那如果說美方那邊參議院已經大家都同意願意修法的話通過的話這個這個法案通過的話其實我們就會跟美方啟動那個相關的註冊協議的範文還有就是後續的程序"},{"start":493.88,"end":516.878,"text":"好,我希望我們趕快促成,因為這也是我認為就是說國際法人在這個上面共同會注意到的相關的問題。那我也希望就是財政部的理事長,你應該要帶回去財政部。其實我們三十六條之二或者是召委的三十六條之四,即便是加入的話,"},{"start":517.919,"end":519.2,"text":"adequate"}]}}}}