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10:08:04","影片長度":"00:09:46","會議時間":"2024-05-06T09:00:00+08:00","會議名稱":"立法院第11屆第1會期財政、內政委員會第1次聯席會議（事由：審查本院委員賴士葆等22人、委員傅崐萁等20人分別擬具「地方稅法通則第四條條文修正草案」等2案。\n【5月6日及8日二天一次會】）","date":"2024-05-06","meet":{"tmpMeeting":null,"title":"立法院第11屆第1會期財政、內政委員會第1次聯席會議","type":"聯席會議","term":11,"sessionPeriod":1,"sessionTimes":1,"committees":[20,15],"id":"聯席會議-11-1-20,15-1"},"duration":586,"end_time":"2024-05-06T10:08:04+08:00","start_time":"2024-05-06T09:58:18+08:00","features":["ai-transcript","gazette"],"type":"Clip","gazette":{"lineno":332,"blocks":[["顏委員寬恒：（9時58分）主席、各位列席委員。主席，請財政部李次長。"],["主席：請李次長。"],["李次長慶華：委員好。"],["顏委員寬恒：次長好。請教次長，今天要審查的是地方稅法通則第四條，我國地方稅法可分為兩大類，第一類是屬於中央立法者，另一類是地方自主制定者。地方財源都仰賴中央統籌分配款、中央補助款及專案補助款，目前六都自籌的財源大約占了五成，其他縣市就更辛苦了，自籌財源僅占大概三成。中央政府經常鼓勵地方要自籌財源，原條文所規範的地方稅應是由中央規定稅率，因此與地方自治權力訂定無相關。","為了避免意思不明而引起爭議及誤會，所以提案委員把文字做了一些修正，更清楚地表達法條想要表達的意思，本席認為地方稅制應該回歸給地方自治，除了需要中央制定的稅則之外，讓地方自己有空間來做處理。對於這部分的修正，請教次長的態度為何？"],["李次長慶華：是，委員，今天賴委員跟傅委員提案修正的地方稅法通則第四條就是把中央立法的相關地方稅的附加稅率百分之三十予以明確化，有關這個部分，我們認為跟地方稅法通則當時立法的意旨完全相符，所以這個部分我們沒有意見。"],["顏委員寬恒：支持？財政部是支持的？"],["李次長慶華：是的。"],["顏委員寬恒：好。接下來，4月22日是世界地球日，大家最關切的議題當然是有關於碳費的徵收及淨零排碳，淨零排碳是世界趨勢啦，各國利用碳權、碳稅及碳交易的手段來達成減少二氧化碳排放的目標。碳費是2023年1月10日三讀通過氣候變遷因應法時，將2050淨零排碳目標入法設立的機制，碳費、碳稅、碳交易都不同。在臺灣，計算企業排放量之後，碳費會繳給環境部，用於減碳措施、能源轉型等公共建設用途；碳稅是由各國稅務機關來徵收，作為國庫的收入。本席的選區有許多的工廠，這些廠商都非常關切碳稅及碳費的相關議題，想要請教次長，關於碳稅的部分，財政部是不是在520之後就會開始課徵？"],["李次長慶華：報告委員，基本上，有關於氣候變遷因應法的部分，目前我們是以推動碳費先行的方式來處理，至於碳稅的課徵，原則上將來我們應該會視碳費施行的情形再來評估它的推動是不是要課徵碳稅的可行性。"],["顏委員寬恒：所以520不會開始課徵？"],["李次長慶華：不會，目前是不會，而且目前我們是委託給學者專家在進行研究，看看將來碳稅要怎麼樣去參考國際的方式來跟碳費接軌，這個研究案要到113年，也就是今年的11月30號才會完成。"],["顏委員寬恒：另外一個更重要，因為臺灣的碳費制度引發業界質疑可能被同時收取碳費及貨物稅的雙重課稅，所以現在產業界都希望財政部可以重新、新設能源稅，來取代貨物稅，讓相關的稅率明確化，可不可以？"],["李次長慶華：目前我們的規劃方向，假設這個研究案最後是建議我們推動碳稅的話，我們會併同檢討貨物稅的課稅項目。"],["顏委員寬恒：對，要一併檢討。"],["李次長慶華：會。"],["顏委員寬恒：因為我們有很多的部分，像現在在課徵的貨物稅當中就有油氣、汽車等能源的部分，所以它已經具備了環境稅的性質，如果你現在再去課徵碳稅，就會變成一隻牛被剝好幾層皮……"],["李次長慶華：不會，基本上我們一定……"],["顏委員寬恒：一牛多吃啊！"],["李次長慶華：我們一定不會重複課稅的，在不重複課稅的原則下來處理。"],["顏委員寬恒：OK，要符合環境保護還有產業的發展，好不好？"],["李次長慶華：是，沒錯。"],["顏委員寬恒：因為時間有限，有關產業創新條例，108年制定的產業創新條例第十條之一，針對購置智慧機械、5G 通訊系統的全新硬體、軟體、技術或技術服務等，提供企業投資抵減租稅。在抵減租稅的部分，全國工總主張抵減稅率應該提高到百分之十五；財政部主張是百分之五；經濟部則是取中間值百分之十，我想要請教次長，這一部分有沒有共識？做了多少次的研討、討論？跟企業還有工會之間有沒有做更進一步的協調？"],["李次長慶華：是，報告委員，因為產創條例是經濟部主導的法案，目前有關於跟業界的溝通，還有召開相關公聽會聽取各界意見，都是由經濟部那邊在辦理，目前經濟部會在聽取各界意見以後，會整理出一個方案，之後才會會同……"],["顏委員寬恒：如果是經濟部，為什麼財政部會主張是百分之五？就是可以抵減的部分……"],["李次長慶華：沒有，目前還沒有跟我們進一步討論，都還沒有。"],["顏委員寬恒：財政部就是要求比較嚴苛的啊，對產業要求比較嚴苛啊！"],["李次長慶華：沒有，我們原則上就是維持現行產創條例第十條之一的稅率，目前還沒有進行進一步的討論。"],["顏委員寬恒：就是說，鼓勵企業投資這些智慧機械、5G通訊相關技術，還有科技的創新等等，這是一個相當好的政策，所以財政部這邊應該要大力支持，我希望各部會溝通完成之後，儘速把這些法案送到立法院來審查，好不好？"],["李次長慶華：是，我們會跟經濟部，等經濟部那邊……"],["顏委員寬恒：希望能夠趕在年底以前啦，在這些原租稅的優惠到期之前，能夠讓他們……"],["李次長慶華：會，我們會配合經濟部來訂定修法時程。"],["顏委員寬恒：好。最後一項也是最重要的，就是財政收支劃分法，已經講了二十幾年了啦，都在原地踏步，財政部目前喊出的六大修法原則都僅僅是停滯在空泛的口號，欠缺實際計算的公式及具體的作法。請教次長，上述這六點，你有要補充的部分嗎？請精確的補充，好不好？"],["李次長慶華：基本上，其實我們還是依照目前初擬的六大原則在做相關的研議方向，也在徵詢各地方政府的意見，因為目前各地方政府的意見還相當分歧，所以財政部這邊在近期會召集地方政府來做意見的溝通，等到相關意見如果有整合的話，也許我們就會提出相關財劃法的修正方向，更具體的修正方向。"],["顏委員寬恒：部長請假出國，對不對？"],["李次長慶華：是，部長去參加……"],["顏委員寬恒：但是政策是延續的，而且部長跟次長你們都留任了，所以我想財政部應該是最穩定的。"],["李次長慶華：是，謝謝委員。"],["顏委員寬恒：我想你們應該要開始著手規劃，把財政收支劃分法更具體的來做一個設計，就以臺中市為例好了，臺中市113年總歲出1,775億，比112年的歲出減少了200億，因為112年臺中市的歲出只有1,504億，臺中市市政府以更覈實的方式在編列這些預算，而且臺中市的財政升級，從三級升到二級，但是它並沒有因為這樣得到中央政府什麼樣的鼓勵或者嘉獎，反倒是因為這樣，對於臺中市的各項補助都減少，不管是捷運、交通建設，還有所有的補助款，比例都比其他，包括其他六都，其他六都一樣，但我們比人家更少，所以這是變相的在懲罰臺中市，懲罰一個財政優秀的城市。不只是臺中市碰到這樣的情況，我相信其他縣市也都非常的困難，只是以臺中市為例，希望財政部做好準備，因為財源的分配影響各地很多的公共建設，不管是臺中市也好，其他的六都也好，甚至是六都之外的城市，都需要中央的經費，統籌分配款、中央補助款及專案補助款等等這些東西，所以次長，請財政部一定要加緊動員，把這件事情做好，好不好？"],["李次長慶華：好，謝謝委員，我們會積極來處理這個事情。"],["顏委員寬恒：好，謝謝。"],["主席：謝謝。","下一位質詢請牛煦庭牛委員。"]],"agenda":{"page_end":58,"meet_id":"聯席會議-11-1-20,15-1","speakers":["羅明才","賴士葆","林德福","吳秉叡","郭國文","賴惠員","顏寬恒","牛煦庭","蘇巧慧","李彥秀","李坤城","王鴻薇","張宏陸","陳玉珍","張智倫","王世堅","黃國昌","鍾佳濱","伍麗華Saidhai‧Tahovecahe","王美惠","許宇甄","李柏毅"],"page_start":1,"meetingDate":["2024-05-06"],"gazette_id":"1134101","agenda_lcidc_ids":["1134101_00002"],"meet_name":"立法院第11屆第1會期財政、內政委員會第1次聯席會議紀錄","content":"審查本院委員賴士葆等22人、委員傅崐萁等20人分別擬具「地方稅法通則第四條條文修正草案」\n等2案","agenda_id":"1134101_00001"}},"transcript":{"id":"152189","pyannote":{"name":"ronny","tool":"pyannote","data":{"url":"https://ivod.ly.gov.tw/Play/Clip/1M/152189","tool":"pyannote","id":"152189-pyannote"},"job_id":"9wSrHms7RfrADrXI","queued_at":"2024-05-31 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{\"word\": \"自\", \"start\": 89.211, \"end\": 89.411, \"score\": 0.999}, {\"word\": \"己\", \"start\": 89.411, \"end\": 89.551, \"score\": 0.997}, {\"word\": \"有\", \"start\": 89.551, \"end\": 89.732, \"score\": 0.996}, {\"word\": \"空\", \"start\": 89.732, \"end\": 90.212, \"score\": 0.912}, {\"word\": \"間\"}, {\"word\": \"來\"}, {\"word\": \"做\", \"start\": 90.212, \"end\": 90.552, \"score\": 0.934}, {\"word\": \"處\"}, {\"word\": \"理\", \"start\": 90.552, \"end\": 90.732, \"score\": 0.923}, {\"word\": \"對\"}, {\"word\": \"於\", \"start\": 90.732, \"end\": 91.173, \"score\": 0.893}, {\"word\": \"這\"}, {\"word\": \"部\", \"start\": 91.173, \"end\": 91.273, \"score\": 1.0}, {\"word\": \"分\", \"start\": 91.273, \"end\": 91.373, \"score\": 0.967}, {\"word\": \"的\", \"start\": 91.373, \"end\": 91.473, \"score\": 0.996}, {\"word\": \"修\", \"start\": 91.473, \"end\": 91.653, \"score\": 0.94}, {\"word\": \"正\", \"start\": 91.653, \"end\": 92.274, \"score\": 0.945}, {\"word\": \"請\"}, {\"word\": 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00:01:32,854\n所以為了避免意識不明引起的爭議及誤會所以提案委員把文字做了一些修正更清楚表達法條想要表達的意思本席認為地方稅制應該回歸給地方自治那除了需要中方制定的稅者之外讓地方自己有空間來做處理對於這部分的修正請教次長您的態度\n\n5\n00:01:33,875 --> 00:01:53,621\n委員今天賴委員跟副委員所提案的部分他修正地方稅法通則第四條就是把中央立法的這個相關的地方稅的附增、附加稅率30%明確化那這個部分我們是跟地方稅法通則的意旨當時立法的意旨完全相符這個部分還沒有一件事財政部是支持的\n\n6\n00:01:54,341 --> 00:02:23,294\n市長那接下來就是世界地球日10月22號大家最關切的議題當然是有關於這個碳費的徵收還有淨零排碳這個淨零排碳是世界趨勢那各國利用碳權、碳稅還有碳交易的手段來這個達成減少二氧化碳排放的目標那碳費是2023年1月10日山土通過\n\n7\n00:02:27,157 --> 00:02:48,110\n氣候變遷因應法將2050淨零排碳目標入法設立的機制。碳費、碳稅、碳教育都不同。在台灣,計算7月排放量之後,碳費會繳給環境部,用於減碳措施、能源轉型等公共建設用途。\n\n8\n00:02:48,570 --> 00:03:08,349\n那碳稅是由各國稅務機關來徵收作為國庫的收入那本席的選區有許多的工廠這些廠商都非常的關切碳稅及碳費的相關議題請教次長關於碳稅的部分我們財政部是不是在5月領事後就會開始課程\n\n9\n00:03:09,359 --> 00:03:27,691\n報告委員,基本上我們是目前就是氣候變遷因應法目前我們是以推動碳費先行的方式來處理。那有關碳稅的課徵呢,原則上我們將來應該要試碳費施行的情形,再來評估它推動是不是要課徵碳稅的實現。\n\n10\n00:03:29,552 --> 00:03:30,133\n另一個更重要,因為這個\n\n11\n00:03:52,441 --> 00:04:14,035\n臺灣的一個碳費的制度,引發業界可能被同時收取碳費還有貨物稅的一個雙重課稅。那所以希望財政部可以重新,現在產業都在希望說財政部可以重新來新設能源稅,取代貨物稅,讓相關的稅率明確化可不可以?\n\n12\n00:04:14,745 --> 00:04:42,499\n目前我們的規劃方向就是可能將來就是如果在課徵假設這個研究案最後建議我們能夠推動這個碳稅的話我們會並同檢討這個貨物稅的課稅項目,對是的,因為我們有很多的部分像現在在課徵的貨物稅當中就有油氣、汽車這些能源的部分所以它已經具備了環境稅的性質那你現在在課徵這個碳稅那就變成一隻股百億這樣賠\n\n13\n00:04:43,599 --> 00:04:43,619\n我實踐\n\n14\n00:04:59,298 --> 00:05:20,493\n有關產業創新條例那108年制定的這個產業創新條例第10條之一針對這個構置智慧機械5G通訊系統的全新硬體軟體技術還有技術服務等那提供企業投資這個抵減租稅那在抵減租稅的部分\n\n15\n00:05:21,594 --> 00:05:41,996\n全國工種主張抵減稅率應該提高到15%財政部主張是5%經濟部則是取中間值10%我想請教次長這一部分有沒有共識做了多少次的研討、討論跟企業還有工會之間有沒有做更進一步的協調\n\n16\n00:05:43,698 --> 00:05:44,218\n經濟部會聽取各界意見後整理一個方案\n\n17\n00:06:02,563 --> 00:06:11,190\n為什麼財政部會主張是5%?目前還沒有跟我們進一步討論財政部就是要求比較嚴苛的啊對產業要求比較嚴苛啊沒有,我們原則上就是維持現行產創條例10條之一的稅率目前就是還沒有進行進一步的討論就是說鼓勵企業投資這些智慧機械5G通訊相關技術還有這個科技的創新等等\n\n18\n00:06:29,654 --> 00:06:49,261\n這是一個相當好的政策啦,所以我們財政部這邊應該要大力支持,所以我希望各部會溝通完成之後,儘速把這些法案趕快送到立法院來審查。能夠趕在年底以前,就是說讓這些原始,這個原租稅的優惠到期之前,能夠讓它暫停。\n\n19\n00:06:54,803 --> 00:07:18,772\n最後一項就是最重要也是最重要的財產財政收支劃分法已經講了20幾年了都在原地踏步財政部目前喊出的六大修法原則都僅僅是停滯在空泛的口號那欠缺實際計算的公式還有具體的做法那請教次長上述的就是這六點你要補充的部分嗎精確的補充好不好\n\n20\n00:07:19,555 --> 00:07:44,255\n基本上其實我們還是依照目前這個初米的六大原則在做相關的研議方向啦那也在徵詢我們各地方政府的意見那我想因為目前各地方政府的意見還相當的分歧所以我們財政部在近期會召集地方政府來做一個意見的溝通那等到相關的意見能夠如果有整合的話也許我們就會提出相關財務法的修正方向更具體的修正方向\n\n21\n00:07:47,368 --> 00:08:11,455\n部長出國請假,但是政策是延續的,而且部長跟次長你們都留任,所以我想說財政部應該是最穩定的,我想就是說應該要開始著手規劃,把這些財政措施劃分法更具體的來做一個設計,然後我跟你講以台中市為例,就以台中市為例好了,\n\n22\n00:08:13,035 --> 00:08:36,694\n台中市113年總稅出1775億比112年稅出減少了200億,超過200億因為112年台中市的稅出只有1504台中市市政府以更合適的方式在編列這些預算而且台中市的財政升級從3級升到2級\n\n23\n00:08:39,696 --> 00:08:50,450\n但是他並沒有因為這樣得到什麼樣的一個中央政府的一個鼓勵或者是一個加獎反倒是因為這樣對於台中市的各項補助都減少\n\n24\n00:08:51,787 --> 00:08:52,107\n委員賴士葆\n\n25\n00:09:17,898 --> 00:09:44,987\n希望財政部做好準備因為財源的分配影響各地還有很多公共建設那不管是台中市也好其他六都的其他城市還有其六都之外的城市都需要中央的經費統籌分配款、中央補助款、專案補助款等等這些東西所以次長我們請財政部一定要加緊動員把這件事情做好好不好好謝謝委員我們會來積極來處理這個事情\n\n","tsv":"start\tend\ttext\n8790\t15358\t主席、各位內席委員、主席、請財政部理次長。請理次長。是,委員好。次長好。\n24263\t52059\t請教次長今天要審查的是地方稅法通則第四條我國地方稅法可分為兩大類一類是屬於中央立法者另一類是地方自主制定者地方的財源都仰賴中央統籌付費款中央補助款及專案補助款目前六都自籌的財源大約佔了五成其他縣市就更辛苦了自籌財源僅佔大概三成\n53199\t59845\t中央政府經常鼓勵地方要自首裁員。原條文規範的地方稅應由中央規定稅率,因此與地方自治權益定定無相關。\n71195\t92854\t所以為了避免意識不明引起的爭議及誤會所以提案委員把文字做了一些修正更清楚表達法條想要表達的意思本席認為地方稅制應該回歸給地方自治那除了需要中方制定的稅者之外讓地方自己有空間來做處理對於這部分的修正請教次長您的態度\n93875\t113621\t委員今天賴委員跟副委員所提案的部分他修正地方稅法通則第四條就是把中央立法的這個相關的地方稅的附增、附加稅率30%明確化那這個部分我們是跟地方稅法通則的意旨當時立法的意旨完全相符這個部分還沒有一件事財政部是支持的\n114341\t143294\t市長那接下來就是世界地球日10月22號大家最關切的議題當然是有關於這個碳費的徵收還有淨零排碳這個淨零排碳是世界趨勢那各國利用碳權、碳稅還有碳交易的手段來這個達成減少二氧化碳排放的目標那碳費是2023年1月10日山土通過\n147157\t168110\t氣候變遷因應法將2050淨零排碳目標入法設立的機制。碳費、碳稅、碳教育都不同。在台灣,計算7月排放量之後,碳費會繳給環境部,用於減碳措施、能源轉型等公共建設用途。\n168570\t188349\t那碳稅是由各國稅務機關來徵收作為國庫的收入那本席的選區有許多的工廠這些廠商都非常的關切碳稅及碳費的相關議題請教次長關於碳稅的部分我們財政部是不是在5月領事後就會開始課程\n189359\t207691\t報告委員,基本上我們是目前就是氣候變遷因應法目前我們是以推動碳費先行的方式來處理。那有關碳稅的課徵呢,原則上我們將來應該要試碳費施行的情形,再來評估它推動是不是要課徵碳稅的實現。\n209552\t210133\t另一個更重要,因為這個\n232441\t254035\t臺灣的一個碳費的制度,引發業界可能被同時收取碳費還有貨物稅的一個雙重課稅。那所以希望財政部可以重新,現在產業都在希望說財政部可以重新來新設能源稅,取代貨物稅,讓相關的稅率明確化可不可以?\n254745\t282499\t目前我們的規劃方向就是可能將來就是如果在課徵假設這個研究案最後建議我們能夠推動這個碳稅的話我們會並同檢討這個貨物稅的課稅項目,對是的,因為我們有很多的部分像現在在課徵的貨物稅當中就有油氣、汽車這些能源的部分所以它已經具備了環境稅的性質那你現在在課徵這個碳稅那就變成一隻股百億這樣賠\n283599\t283619\t我實踐\n299298\t320493\t有關產業創新條例那108年制定的這個產業創新條例第10條之一針對這個構置智慧機械5G通訊系統的全新硬體軟體技術還有技術服務等那提供企業投資這個抵減租稅那在抵減租稅的部分\n321594\t341996\t全國工種主張抵減稅率應該提高到15%財政部主張是5%經濟部則是取中間值10%我想請教次長這一部分有沒有共識做了多少次的研討、討論跟企業還有工會之間有沒有做更進一步的協調\n343698\t344218\t經濟部會聽取各界意見後整理一個方案\n362563\t371190\t為什麼財政部會主張是5%?目前還沒有跟我們進一步討論財政部就是要求比較嚴苛的啊對產業要求比較嚴苛啊沒有,我們原則上就是維持現行產創條例10條之一的稅率目前就是還沒有進行進一步的討論就是說鼓勵企業投資這些智慧機械5G通訊相關技術還有這個科技的創新等等\n389654\t409261\t這是一個相當好的政策啦,所以我們財政部這邊應該要大力支持,所以我希望各部會溝通完成之後,儘速把這些法案趕快送到立法院來審查。能夠趕在年底以前,就是說讓這些原始,這個原租稅的優惠到期之前,能夠讓它暫停。\n414803\t438772\t最後一項就是最重要也是最重要的財產財政收支劃分法已經講了20幾年了都在原地踏步財政部目前喊出的六大修法原則都僅僅是停滯在空泛的口號那欠缺實際計算的公式還有具體的做法那請教次長上述的就是這六點你要補充的部分嗎精確的補充好不好\n439555\t464255\t基本上其實我們還是依照目前這個初米的六大原則在做相關的研議方向啦那也在徵詢我們各地方政府的意見那我想因為目前各地方政府的意見還相當的分歧所以我們財政部在近期會召集地方政府來做一個意見的溝通那等到相關的意見能夠如果有整合的話也許我們就會提出相關財務法的修正方向更具體的修正方向\n467368\t491455\t部長出國請假,但是政策是延續的,而且部長跟次長你們都留任,所以我想說財政部應該是最穩定的,我想就是說應該要開始著手規劃,把這些財政措施劃分法更具體的來做一個設計,然後我跟你講以台中市為例,就以台中市為例好了,\n493035\t516694\t台中市113年總稅出1775億比112年稅出減少了200億,超過200億因為112年台中市的稅出只有1504台中市市政府以更合適的方式在編列這些預算而且台中市的財政升級從3級升到2級\n519696\t530450\t但是他並沒有因為這樣得到什麼樣的一個中央政府的一個鼓勵或者是一個加獎反倒是因為這樣對於台中市的各項補助都減少\n531787\t532107\t委員賴士葆\n557898\t584987\t希望財政部做好準備因為財源的分配影響各地還有很多公共建設那不管是台中市也好其他六都的其他城市還有其六都之外的城市都需要中央的經費統籌分配款、中央補助款、專案補助款等等這些東西所以次長我們請財政部一定要加緊動員把這件事情做好好不好好謝謝委員我們會來積極來處理這個事情\n","txt":"主席、各位內席委員、主席、請財政部理次長。請理次長。是,委員好。次長好。\n請教次長今天要審查的是地方稅法通則第四條我國地方稅法可分為兩大類一類是屬於中央立法者另一類是地方自主制定者地方的財源都仰賴中央統籌付費款中央補助款及專案補助款目前六都自籌的財源大約佔了五成其他縣市就更辛苦了自籌財源僅佔大概三成\n中央政府經常鼓勵地方要自首裁員。原條文規範的地方稅應由中央規定稅率,因此與地方自治權益定定無相關。\n所以為了避免意識不明引起的爭議及誤會所以提案委員把文字做了一些修正更清楚表達法條想要表達的意思本席認為地方稅制應該回歸給地方自治那除了需要中方制定的稅者之外讓地方自己有空間來做處理對於這部分的修正請教次長您的態度\n委員今天賴委員跟副委員所提案的部分他修正地方稅法通則第四條就是把中央立法的這個相關的地方稅的附增、附加稅率30%明確化那這個部分我們是跟地方稅法通則的意旨當時立法的意旨完全相符這個部分還沒有一件事財政部是支持的\n市長那接下來就是世界地球日10月22號大家最關切的議題當然是有關於這個碳費的徵收還有淨零排碳這個淨零排碳是世界趨勢那各國利用碳權、碳稅還有碳交易的手段來這個達成減少二氧化碳排放的目標那碳費是2023年1月10日山土通過\n氣候變遷因應法將2050淨零排碳目標入法設立的機制。碳費、碳稅、碳教育都不同。在台灣,計算7月排放量之後,碳費會繳給環境部,用於減碳措施、能源轉型等公共建設用途。\n那碳稅是由各國稅務機關來徵收作為國庫的收入那本席的選區有許多的工廠這些廠商都非常的關切碳稅及碳費的相關議題請教次長關於碳稅的部分我們財政部是不是在5月領事後就會開始課程\n報告委員,基本上我們是目前就是氣候變遷因應法目前我們是以推動碳費先行的方式來處理。那有關碳稅的課徵呢,原則上我們將來應該要試碳費施行的情形,再來評估它推動是不是要課徵碳稅的實現。\n另一個更重要,因為這個\n臺灣的一個碳費的制度,引發業界可能被同時收取碳費還有貨物稅的一個雙重課稅。那所以希望財政部可以重新,現在產業都在希望說財政部可以重新來新設能源稅,取代貨物稅,讓相關的稅率明確化可不可以?\n目前我們的規劃方向就是可能將來就是如果在課徵假設這個研究案最後建議我們能夠推動這個碳稅的話我們會並同檢討這個貨物稅的課稅項目,對是的,因為我們有很多的部分像現在在課徵的貨物稅當中就有油氣、汽車這些能源的部分所以它已經具備了環境稅的性質那你現在在課徵這個碳稅那就變成一隻股百億這樣賠\n我實踐\n有關產業創新條例那108年制定的這個產業創新條例第10條之一針對這個構置智慧機械5G通訊系統的全新硬體軟體技術還有技術服務等那提供企業投資這個抵減租稅那在抵減租稅的部分\n全國工種主張抵減稅率應該提高到15%財政部主張是5%經濟部則是取中間值10%我想請教次長這一部分有沒有共識做了多少次的研討、討論跟企業還有工會之間有沒有做更進一步的協調\n經濟部會聽取各界意見後整理一個方案\n為什麼財政部會主張是5%?目前還沒有跟我們進一步討論財政部就是要求比較嚴苛的啊對產業要求比較嚴苛啊沒有,我們原則上就是維持現行產創條例10條之一的稅率目前就是還沒有進行進一步的討論就是說鼓勵企業投資這些智慧機械5G通訊相關技術還有這個科技的創新等等\n這是一個相當好的政策啦,所以我們財政部這邊應該要大力支持,所以我希望各部會溝通完成之後,儘速把這些法案趕快送到立法院來審查。能夠趕在年底以前,就是說讓這些原始,這個原租稅的優惠到期之前,能夠讓它暫停。\n最後一項就是最重要也是最重要的財產財政收支劃分法已經講了20幾年了都在原地踏步財政部目前喊出的六大修法原則都僅僅是停滯在空泛的口號那欠缺實際計算的公式還有具體的做法那請教次長上述的就是這六點你要補充的部分嗎精確的補充好不好\n基本上其實我們還是依照目前這個初米的六大原則在做相關的研議方向啦那也在徵詢我們各地方政府的意見那我想因為目前各地方政府的意見還相當的分歧所以我們財政部在近期會召集地方政府來做一個意見的溝通那等到相關的意見能夠如果有整合的話也許我們就會提出相關財務法的修正方向更具體的修正方向\n部長出國請假,但是政策是延續的,而且部長跟次長你們都留任,所以我想說財政部應該是最穩定的,我想就是說應該要開始著手規劃,把這些財政措施劃分法更具體的來做一個設計,然後我跟你講以台中市為例,就以台中市為例好了,\n台中市113年總稅出1775億比112年稅出減少了200億,超過200億因為112年台中市的稅出只有1504台中市市政府以更合適的方式在編列這些預算而且台中市的財政升級從3級升到2級\n但是他並沒有因為這樣得到什麼樣的一個中央政府的一個鼓勵或者是一個加獎反倒是因為這樣對於台中市的各項補助都減少\n委員賴士葆\n希望財政部做好準備因為財源的分配影響各地還有很多公共建設那不管是台中市也好其他六都的其他城市還有其六都之外的城市都需要中央的經費統籌分配款、中央補助款、專案補助款等等這些東西所以次長我們請財政部一定要加緊動員把這件事情做好好不好好謝謝委員我們會來積極來處理這個事情\n","vtt":"WEBVTT\n\n00:08.790 --> 00:15.358\n主席、各位內席委員、主席、請財政部理次長。請理次長。是,委員好。次長好。\n\n00:24.263 --> 00:52.059\n請教次長今天要審查的是地方稅法通則第四條我國地方稅法可分為兩大類一類是屬於中央立法者另一類是地方自主制定者地方的財源都仰賴中央統籌付費款中央補助款及專案補助款目前六都自籌的財源大約佔了五成其他縣市就更辛苦了自籌財源僅佔大概三成\n\n00:53.199 --> 00:59.845\n中央政府經常鼓勵地方要自首裁員。原條文規範的地方稅應由中央規定稅率,因此與地方自治權益定定無相關。\n\n01:11.195 --> 01:32.854\n所以為了避免意識不明引起的爭議及誤會所以提案委員把文字做了一些修正更清楚表達法條想要表達的意思本席認為地方稅制應該回歸給地方自治那除了需要中方制定的稅者之外讓地方自己有空間來做處理對於這部分的修正請教次長您的態度\n\n01:33.875 --> 01:53.621\n委員今天賴委員跟副委員所提案的部分他修正地方稅法通則第四條就是把中央立法的這個相關的地方稅的附增、附加稅率30%明確化那這個部分我們是跟地方稅法通則的意旨當時立法的意旨完全相符這個部分還沒有一件事財政部是支持的\n\n01:54.341 --> 02:23.294\n市長那接下來就是世界地球日10月22號大家最關切的議題當然是有關於這個碳費的徵收還有淨零排碳這個淨零排碳是世界趨勢那各國利用碳權、碳稅還有碳交易的手段來這個達成減少二氧化碳排放的目標那碳費是2023年1月10日山土通過\n\n02:27.157 --> 02:48.110\n氣候變遷因應法將2050淨零排碳目標入法設立的機制。碳費、碳稅、碳教育都不同。在台灣,計算7月排放量之後,碳費會繳給環境部,用於減碳措施、能源轉型等公共建設用途。\n\n02:48.570 --> 03:08.349\n那碳稅是由各國稅務機關來徵收作為國庫的收入那本席的選區有許多的工廠這些廠商都非常的關切碳稅及碳費的相關議題請教次長關於碳稅的部分我們財政部是不是在5月領事後就會開始課程\n\n03:09.359 --> 03:27.691\n報告委員,基本上我們是目前就是氣候變遷因應法目前我們是以推動碳費先行的方式來處理。那有關碳稅的課徵呢,原則上我們將來應該要試碳費施行的情形,再來評估它推動是不是要課徵碳稅的實現。\n\n03:29.552 --> 03:30.133\n另一個更重要,因為這個\n\n03:52.441 --> 04:14.035\n臺灣的一個碳費的制度,引發業界可能被同時收取碳費還有貨物稅的一個雙重課稅。那所以希望財政部可以重新,現在產業都在希望說財政部可以重新來新設能源稅,取代貨物稅,讓相關的稅率明確化可不可以?\n\n04:14.745 --> 04:42.499\n目前我們的規劃方向就是可能將來就是如果在課徵假設這個研究案最後建議我們能夠推動這個碳稅的話我們會並同檢討這個貨物稅的課稅項目,對是的,因為我們有很多的部分像現在在課徵的貨物稅當中就有油氣、汽車這些能源的部分所以它已經具備了環境稅的性質那你現在在課徵這個碳稅那就變成一隻股百億這樣賠\n\n04:43.599 --> 04:43.619\n我實踐\n\n04:59.298 --> 05:20.493\n有關產業創新條例那108年制定的這個產業創新條例第10條之一針對這個構置智慧機械5G通訊系統的全新硬體軟體技術還有技術服務等那提供企業投資這個抵減租稅那在抵減租稅的部分\n\n05:21.594 --> 05:41.996\n全國工種主張抵減稅率應該提高到15%財政部主張是5%經濟部則是取中間值10%我想請教次長這一部分有沒有共識做了多少次的研討、討論跟企業還有工會之間有沒有做更進一步的協調\n\n05:43.698 --> 05:44.218\n經濟部會聽取各界意見後整理一個方案\n\n06:02.563 --> 06:11.190\n為什麼財政部會主張是5%?目前還沒有跟我們進一步討論財政部就是要求比較嚴苛的啊對產業要求比較嚴苛啊沒有,我們原則上就是維持現行產創條例10條之一的稅率目前就是還沒有進行進一步的討論就是說鼓勵企業投資這些智慧機械5G通訊相關技術還有這個科技的創新等等\n\n06:29.654 --> 06:49.261\n這是一個相當好的政策啦,所以我們財政部這邊應該要大力支持,所以我希望各部會溝通完成之後,儘速把這些法案趕快送到立法院來審查。能夠趕在年底以前,就是說讓這些原始,這個原租稅的優惠到期之前,能夠讓它暫停。\n\n06:54.803 --> 07:18.772\n最後一項就是最重要也是最重要的財產財政收支劃分法已經講了20幾年了都在原地踏步財政部目前喊出的六大修法原則都僅僅是停滯在空泛的口號那欠缺實際計算的公式還有具體的做法那請教次長上述的就是這六點你要補充的部分嗎精確的補充好不好\n\n07:19.555 --> 07:44.255\n基本上其實我們還是依照目前這個初米的六大原則在做相關的研議方向啦那也在徵詢我們各地方政府的意見那我想因為目前各地方政府的意見還相當的分歧所以我們財政部在近期會召集地方政府來做一個意見的溝通那等到相關的意見能夠如果有整合的話也許我們就會提出相關財務法的修正方向更具體的修正方向\n\n07:47.368 --> 08:11.455\n部長出國請假,但是政策是延續的,而且部長跟次長你們都留任,所以我想說財政部應該是最穩定的,我想就是說應該要開始著手規劃,把這些財政措施劃分法更具體的來做一個設計,然後我跟你講以台中市為例,就以台中市為例好了,\n\n08:13.035 --> 08:36.694\n台中市113年總稅出1775億比112年稅出減少了200億,超過200億因為112年台中市的稅出只有1504台中市市政府以更合適的方式在編列這些預算而且台中市的財政升級從3級升到2級\n\n08:39.696 --> 08:50.450\n但是他並沒有因為這樣得到什麼樣的一個中央政府的一個鼓勵或者是一個加獎反倒是因為這樣對於台中市的各項補助都減少\n\n08:51.787 --> 08:52.107\n委員賴士葆\n\n09:17.898 --> 09:44.987\n希望財政部做好準備因為財源的分配影響各地還有很多公共建設那不管是台中市也好其他六都的其他城市還有其六都之外的城市都需要中央的經費統籌分配款、中央補助款、專案補助款等等這些東西所以次長我們請財政部一定要加緊動員把這件事情做好好不好好謝謝委員我們會來積極來處理這個事情\n\n","segments":[{"start":8.79,"end":15.358,"text":"主席、各位內席委員、主席、請財政部理次長。請理次長。是,委員好。次長好。"},{"start":24.263,"end":52.059,"text":"請教次長今天要審查的是地方稅法通則第四條我國地方稅法可分為兩大類一類是屬於中央立法者另一類是地方自主制定者地方的財源都仰賴中央統籌付費款中央補助款及專案補助款目前六都自籌的財源大約佔了五成其他縣市就更辛苦了自籌財源僅佔大概三成"},{"start":53.199,"end":59.845,"text":"中央政府經常鼓勵地方要自首裁員。原條文規範的地方稅應由中央規定稅率,因此與地方自治權益定定無相關。"},{"start":71.195,"end":92.854,"text":"所以為了避免意識不明引起的爭議及誤會所以提案委員把文字做了一些修正更清楚表達法條想要表達的意思本席認為地方稅制應該回歸給地方自治那除了需要中方制定的稅者之外讓地方自己有空間來做處理對於這部分的修正請教次長您的態度"},{"start":93.875,"end":113.621,"text":"委員今天賴委員跟副委員所提案的部分他修正地方稅法通則第四條就是把中央立法的這個相關的地方稅的附增、附加稅率30%明確化那這個部分我們是跟地方稅法通則的意旨當時立法的意旨完全相符這個部分還沒有一件事財政部是支持的"},{"start":114.341,"end":143.294,"text":"市長那接下來就是世界地球日10月22號大家最關切的議題當然是有關於這個碳費的徵收還有淨零排碳這個淨零排碳是世界趨勢那各國利用碳權、碳稅還有碳交易的手段來這個達成減少二氧化碳排放的目標那碳費是2023年1月10日山土通過"},{"start":147.157,"end":168.11,"text":"氣候變遷因應法將2050淨零排碳目標入法設立的機制。碳費、碳稅、碳教育都不同。在台灣,計算7月排放量之後,碳費會繳給環境部,用於減碳措施、能源轉型等公共建設用途。"},{"start":168.57,"end":188.349,"text":"那碳稅是由各國稅務機關來徵收作為國庫的收入那本席的選區有許多的工廠這些廠商都非常的關切碳稅及碳費的相關議題請教次長關於碳稅的部分我們財政部是不是在5月領事後就會開始課程"},{"start":189.359,"end":207.691,"text":"報告委員,基本上我們是目前就是氣候變遷因應法目前我們是以推動碳費先行的方式來處理。那有關碳稅的課徵呢,原則上我們將來應該要試碳費施行的情形,再來評估它推動是不是要課徵碳稅的實現。"},{"start":209.552,"end":210.133,"text":"另一個更重要,因為這個"},{"start":232.441,"end":254.035,"text":"臺灣的一個碳費的制度,引發業界可能被同時收取碳費還有貨物稅的一個雙重課稅。那所以希望財政部可以重新,現在產業都在希望說財政部可以重新來新設能源稅,取代貨物稅,讓相關的稅率明確化可不可以?"},{"start":254.745,"end":282.499,"text":"目前我們的規劃方向就是可能將來就是如果在課徵假設這個研究案最後建議我們能夠推動這個碳稅的話我們會並同檢討這個貨物稅的課稅項目,對是的,因為我們有很多的部分像現在在課徵的貨物稅當中就有油氣、汽車這些能源的部分所以它已經具備了環境稅的性質那你現在在課徵這個碳稅那就變成一隻股百億這樣賠"},{"start":283.599,"end":283.619,"text":"我實踐"},{"start":299.298,"end":320.493,"text":"有關產業創新條例那108年制定的這個產業創新條例第10條之一針對這個構置智慧機械5G通訊系統的全新硬體軟體技術還有技術服務等那提供企業投資這個抵減租稅那在抵減租稅的部分"},{"start":321.594,"end":341.996,"text":"全國工種主張抵減稅率應該提高到15%財政部主張是5%經濟部則是取中間值10%我想請教次長這一部分有沒有共識做了多少次的研討、討論跟企業還有工會之間有沒有做更進一步的協調"},{"start":343.698,"end":344.218,"text":"經濟部會聽取各界意見後整理一個方案"},{"start":362.563,"end":371.19,"text":"為什麼財政部會主張是5%?目前還沒有跟我們進一步討論財政部就是要求比較嚴苛的啊對產業要求比較嚴苛啊沒有,我們原則上就是維持現行產創條例10條之一的稅率目前就是還沒有進行進一步的討論就是說鼓勵企業投資這些智慧機械5G通訊相關技術還有這個科技的創新等等"},{"start":389.654,"end":409.261,"text":"這是一個相當好的政策啦,所以我們財政部這邊應該要大力支持,所以我希望各部會溝通完成之後,儘速把這些法案趕快送到立法院來審查。能夠趕在年底以前,就是說讓這些原始,這個原租稅的優惠到期之前,能夠讓它暫停。"},{"start":414.803,"end":438.772,"text":"最後一項就是最重要也是最重要的財產財政收支劃分法已經講了20幾年了都在原地踏步財政部目前喊出的六大修法原則都僅僅是停滯在空泛的口號那欠缺實際計算的公式還有具體的做法那請教次長上述的就是這六點你要補充的部分嗎精確的補充好不好"},{"start":439.555,"end":464.255,"text":"基本上其實我們還是依照目前這個初米的六大原則在做相關的研議方向啦那也在徵詢我們各地方政府的意見那我想因為目前各地方政府的意見還相當的分歧所以我們財政部在近期會召集地方政府來做一個意見的溝通那等到相關的意見能夠如果有整合的話也許我們就會提出相關財務法的修正方向更具體的修正方向"},{"start":467.368,"end":491.455,"text":"部長出國請假,但是政策是延續的,而且部長跟次長你們都留任,所以我想說財政部應該是最穩定的,我想就是說應該要開始著手規劃,把這些財政措施劃分法更具體的來做一個設計,然後我跟你講以台中市為例,就以台中市為例好了,"},{"start":493.035,"end":516.694,"text":"台中市113年總稅出1775億比112年稅出減少了200億,超過200億因為112年台中市的稅出只有1504台中市市政府以更合適的方式在編列這些預算而且台中市的財政升級從3級升到2級"},{"start":519.696,"end":530.45,"text":"但是他並沒有因為這樣得到什麼樣的一個中央政府的一個鼓勵或者是一個加獎反倒是因為這樣對於台中市的各項補助都減少"},{"start":531.787,"end":532.107,"text":"委員賴士葆"},{"start":557.898,"end":584.987,"text":"希望財政部做好準備因為財源的分配影響各地還有很多公共建設那不管是台中市也好其他六都的其他城市還有其六都之外的城市都需要中央的經費統籌分配款、中央補助款、專案補助款等等這些東西所以次長我們請財政部一定要加緊動員把這件事情做好好不好好謝謝委員我們會來積極來處理這個事情"}]}}}}