{"id":152198,"url":"https://ivod.ly.gov.tw/Play/Clip/1M/152198","video_url":"https://ivod-lyvod.cdn.hinet.net/vod_1/_definst_/mp4:1MClips/6319d5f220c85a68925d1503e29d0b0484bf63cf92ad2af6801aa916026d4d4276863d041742db315ea18f28b6918d91.mp4/playlist.m3u8","委員名稱":"李坤城","委員發言時間":"10:37:00 - 10:46:21","影片長度":"00:09:21","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":561,"end_time":"2024-05-06T10:46:21+08:00","start_time":"2024-05-06T10:37:00+08:00","features":["ai-transcript","gazette"],"type":"Clip","gazette":{"lineno":558,"blocks":[["李委員坤城：（10時37分）謝謝主席，我們請財政部李次長。"],["主席：請李次長。"],["李次長慶華：委員好！"],["李委員坤城：次長好！財政部是難得包含部長及次長還繼續留在原崗位繼續奮鬥的單位，所以很多政策應該可以繼續，不管是延續下去或是等一下回答的時候，應該比較能夠有具體的答案。","本席先請教一下次長，113年（今年）到期的租稅減免至少有3個，其中1個就是中小企業加薪減稅，這個條例上個禮拜在經濟委員會有做審查，據我瞭解，經濟委員會的委員認為誘因不夠，就是你們認為要增訂增僱中高齡及高齡勞工適用150%的加成減除率，還有提高薪資費用減除率到150%，很多委員都認為這樣子誘因是不夠，希望把這個加成減除率再提高，提高到180%、200%，甚至250%都有。本席想先請教一下，到底你們有沒有算過，本來是130%，現在到150%，或是再提高的話，每個級距大概稅損是多少，你們有沒有算過？"],["李次長慶華：這個跟委員報告，我們有算過，照目前院版的部分，大概損失……"],["李委員坤城：院版是150%。"],["李次長慶華：對，但是如果要再提高的話，目前委員會已經決議，就是由經濟部再去按照不同的加成比率去計算他的稅收損失，而且要……"],["李委員坤城：稅損不是你們這邊也會知道嗎？"],["李次長慶華：沒有，因為我們的稅式支出評估報告一向都是由產業主管機關來做評估……"],["李委員坤城：所以你們這邊也沒有數字……"],["李次長慶華：對、對、對。"],["李委員坤城：譬如150%到180%到200%，稅損會多少就不知道。"],["李次長慶華：目前由經濟部在精算，他們會仔細地去計算，而且會提出……"],["李委員坤城：所以這150%是你們提出來的版本，還是經濟部？"],["李次長慶華：沒有，是我們跟經濟部一起在行政院討論、會同決定的結果。"],["李委員坤城：好，那130%到150%，稅損是多少呢？"],["李次長慶華：大概是2億左右。"],["李委員坤城：2億左右。"],["李次長慶華：對，2億左右。"],["李委員坤城：其實按照比例上去，那個數字也差不了多少吧！"],["李次長慶華：就是金額應該不是太大啦！金額應該不是太大。"],["李委員坤城：對啊！金額不是太大，難怪相關的提案委員認為既然稅損的金額不大的話，其實誘因要增加，所以我看當初討論的內容，150%到200%都有，如果按照這樣子，130%到150%是2億多的話，如果到180%或是到200%的話，大概3、4億，4億多，4、5億吧！"],["李次長慶華：委員，不過因為我們這次修法其實很重要的一點就是因為原來的中小企業發展條例有一個減稅措施的啟動門檻……"],["李委員坤城：這個我支持啦，你們把景氣的這個門檻廢除掉……"],["李次長慶華：因為我們這次整個大幅度刪除以後，幾乎所有的中小企業都可以適用……"],["李委員坤城：這個我支持，那個……"],["李次長慶華：所以那個加成的比例才會……"],["李委員坤城：這個也是誘因之一，不然我看你們過去的資料，啟動的次數只有一次或是兩次，很少啦！我也希望不分朝野大家難得有這種共識，其實那個誘因要再增加的話，加成的比例應該要再提高一點啦！我想進入朝野協商大概150%以上是跑不掉，對不對？"],["李次長慶華：對，各位委員都是希望再提高啦！"],["李委員坤城：對。剛剛講的部分比較急，是到5月19日對嗎？"],["李次長慶華：是。"],["李委員坤城：證交稅當沖減半是到年底，金管會也有送出資料了，對不對？"],["李次長慶華：是。"],["李委員坤城：財政部現在的看法怎麼樣？"],["李次長慶華：因為證交稅當沖降稅的措施有它的歷史背景……"],["李委員坤城：當然。"],["李次長慶華：因為當時在105年的時候，整個證券交易市場","的成交值幾乎降到1,000億以下，所以那時候提出了那個措施……"],["李委員坤城：好，那我先講它的效果，因為金管會也有提出它的效果……"],["李次長慶華：提出了這個措施以後，因為又延長了一次，現在市場上的成交值每天都到五、六千億，是不是要繼續延長、是不是要維持原來當沖降稅的一些措施，這個部分我們還是會請金管會提供一些比較具體的數據以及具體的效益。"],["李委員坤城：我看他們都有把數據提供給你們了。"],["李次長慶華：對，但是委員……"],["李委員坤城：不論是證交稅的增加，或是交易量的成長都有啦！"],["李次長慶華：對，但是不能只看證交稅的稅收增加或者是成交值的增加，因為當沖降稅有另外一個負面的評估是認為它對我們租稅公平還有對投機市場造成整個就業市場投機的因素……"],["李委員坤城：這個當然是財政部要考量的。"],["李次長慶華：對，這個我們要考量。"],["李委員坤城：金管會有金管會考量的部分，財政部有財政部考量的部分，我相信這個最後應該要由新的院長來做決定，因為這個有點是政策性的決定。"],["李次長慶華：是。"],["李委員坤城：兩邊的資料我都看過，其實都有道理，對於財政部來講的話，當然第一個是不希望把它變成常態化，第二個就是稅收也不希望再減，這大概是你們的立場，我相信你們和金管會應該會再跟新的院長報告，因為這是由政策來決定。"],["李次長慶華：對，這個我們一定會跟院方報告。"],["李委員坤城：好。第三個，有關貨物稅條例，本來低底盤公共汽車、天然氣公共汽車、油電混合動力公共汽車、電動公共汽車、身心障礙者、復康巴士都免徵貨物稅到年底對不對？"],["李次長慶華：是。"],["李委員坤城：那現在呢？交通部有跟你們提到上述我所說的這一些，不管是跟長照有關係的，或是跟節能減碳有關係的，這些貨物稅的免徵是到年底結束，有沒有機會再延長？"],["李次長慶華：這部分我們已經有請交通部表示意見，因為他們是這些大巴士的主管機關，另外還有衛福部我們也有請他們表示意見。基本上，交通部目前的考量是認為公共汽車已經逐漸電動化了，而且業者購買電動公共汽車本來就可以依照貨物稅條例第十二條之六享有電動車減徵或免徵貨物稅的措施，所以目前交通部是比較傾向於不延長這些大型電動公共汽車的減稅措施及實施年限，但是有關復康巴士以及載運輪椅所使用的這些車輛，衛福部跟交通部都希望我們繼續延長它的免稅。"],["李委員坤城：所以我剛才講的就是只有身心障礙者的復康巴士免徵貨物稅？"],["李次長慶華：對。"],["李委員坤城：那其他的呢？"],["李次長慶華：因為那個現行就可以用電動車免稅的相關優惠。"],["李委員坤城：可是同性質的貨物稅條例第十二條之三是針對電動車，為什麼電動車就可以延長四年？"],["李次長慶華：因為它的電動車範圍不限於大型公共巴士，它是包含所有的電動機車、電動小客車……"],["李委員坤城：我的意思是說它為什麼要延長電動車減免貨物稅？"],["李次長慶華：就是這邊延長了，所以那邊不延長。這邊還是可以用的，它還是可以適用這個東西……"],["李委員坤城：它可以適用？"],["李次長慶華：對，它可以適用。"],["李委員坤城：沒有啊，它是一般的電動車啊！"],["李次長慶華：但是那個電動車……"],["李委員坤城：那有包含天然氣公共汽車嗎？油電混合動力……"],["李次長慶華：那也是包含了，電動的大客車都包含在裡面。"],["李委員坤城：什麼？"],["李次長慶華：包含了電動型的大客車，大型公車、公共汽車都包含在裡面。"],["李委員坤城：所以我剛才講的天然氣公共汽車、油電混合動力公共汽車、電動公共汽車都含在這裡面嗎？"],["李次長慶華：主要是電動的。"],["李委員坤城：電動的？就是電動公共汽車是不是？"],["李次長慶華：對。"],["李委員坤城：油電就沒有了？天然氣就沒有了？"],["李次長慶華：因為大部分的公共巴士目前都是往電動公共汽車來發展，所以油電車已經不是我們現在獎勵的範圍。"],["李委員坤城：現在只有電動車、電動公共汽車可以減免貨物稅就對了？"],["李次長慶華：對，完全免稅。但是油電混合車可以減半課徵，它還是有減半課徵的相關規定。"],["李委員坤城：好，遊覽車客運商業同業公會他們有提出陳情，因為遊覽車具有大眾運輸的功能，希望能夠比照免徵貨物稅，不知道你們有沒有收到這份陳情函？"],["李次長慶華：遊覽車是不是屬於大眾運輸的車輛，可能要請交通部來做一些評估，因為有關發展大眾運輸條例所稱的大眾運輸，它是指有固定的路線、固定的班次、固定的場站以及固定的費率，或者是中央主管機關核定的特殊服務方式，提供偏遠離島地區的特殊服務公共運輸設施，至於遊覽車是不是符合大眾運輸的……"],["李委員坤城：所以你的意思是說這個可能要由交通部來認定就對了？"],["李次長慶華：對，需要由交通部來認定。"],["李委員坤城：好，我先請教到這邊，因為時間已經到了。"],["李次長慶華：謝謝委員。"],["李委員坤城：謝謝次長、謝謝主席。"],["主席：謝謝，接著請王鴻薇委員質詢。"]],"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":"152198","pyannote":{"name":"ronny","tool":"pyannote","data":{"url":"https://ivod.ly.gov.tw/Play/Clip/1M/152198","tool":"pyannote","id":"152198-pyannote"},"job_id":"rLBrD7GqLbAghrDW","queued_at":"2024-05-31 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\"score\": 0.875}, {\"word\": \"這\"}, {\"word\": \"邊\"}, {\"word\": \",\"}, {\"word\": \"因\", \"start\": 559.536, \"end\": 559.656, \"score\": 0.833}, {\"word\": \"為\"}, {\"word\": \"時\"}, {\"word\": \"間\"}, {\"word\": \"已\", \"start\": 559.656, \"end\": 559.756, \"score\": 0.8}, {\"word\": \"經\"}, {\"word\": \"到\", \"start\": 559.756, \"end\": 559.796, \"score\": 0.499}, {\"word\": \"了\", \"start\": 559.796, \"end\": 559.816, \"score\": 0.166}, {\"word\": \"。\"}], \"language\": \"zh\"}","srt":"1\n00:00:00,609 --> 00:00:21,494\n謝謝主席,我們請財政部理事長請理事長市長好這個財政部是難得就是包含部長跟市長還會繼續留在原崗位繼續奮鬥的這個單位所以這個很多政策應該可以這個繼續不管是延續下去或是說等一下回答的時候應該比較能夠\n\n2\n00:00:23,114 --> 00:00:41,803\n這一個具體的答案本席先請教一下次長這個113年就是到今年到期的租稅減免至少有3個先請教一下次長其中一個是中小企業加薪減稅這個條例在上禮拜經濟委員會有做審查據我了解經濟委員會的委員認為誘因不夠\n\n3\n00:00:51,147 --> 00:00:52,448\n提高到180、兩百甚至兩百五都有\n\n4\n00:01:18,171 --> 00:01:27,550\n本席先請教一下那到底你們有算過就是說本來是130到150或是說再提高的話那每個結局大概稅損是多少你們有沒有算過啊?\n\n5\n00:01:28,753 --> 00:01:46,624\n這個公文報告我們有算過到目前院版的部分院版是150對但是如果要再提高的話目前是已經委員會有決議就是由經濟部他們再去按照不同的加成比例去計算它的稅收損失那稅收不是你們這邊也會知道嗎因為稅收損失我們的稅市支付評估報告一向都是由產業主管機關來做評估所以你們這邊也沒有數字比如說150到180到200\n\n6\n00:01:55,689 --> 00:02:18,646\n稅損會多少就不知道目前還由經濟部在精算那他們會仔細的去計算而且會提出他們的造成的預期效益所以這150是你們提出來的版本還是經濟部沒有我們跟經濟部一起在行政院討論會同決定的結果好那130到150那稅損是多少呢大概是2億左右那其實按照比例上去大概那個數字也差不多多少吧就是金融應該不是太大了\n\n7\n00:02:18,966 --> 00:02:38,310\n對阿,金額不是太大,難怪這個相關的提案委員認為說這個金額竟然稅稅的金額不大的話那其實又硬要增加,那這個到所以我看那個當初的討議的這個內容150到200都有那如果按照這樣子130到150是2億多的話那如果到180或是到這個\n\n8\n00:02:41,711 --> 00:02:41,831\n李坤城議員\n\n9\n00:03:06,833 --> 00:03:07,053\n李坤城議員\n\n10\n00:03:27,170 --> 00:03:51,204\n我想這個進入草野協商,那大概150以上是跑不掉啦,對不對?客人都是希望再提高啦。對對對對。好,那第二個是,因為這個剛才是比較解釋到5月20號,5月19號。是。好,那這個政交稅當初減半,這是到年底,那金管會也有送出資料嘛,對不對?那這個財政部現在的看法怎麼樣?\n\n11\n00:03:52,129 --> 00:04:10,388\n財政部基本上是當然因為證交稅這個當初降稅的措施它有它的歷史背景啦當然對因為當時真的在105年那時候我們的整個證券交易市場的成交值幾乎降到1000億以下那我先講說它的效果啦因為金管會也有提出它的效果\n\n12\n00:04:11,128 --> 00:04:39,498\n提出這個措施以後因為又延長了一次那現在我們的市場上的成交日子已經將近每天都到五、六千億那是不是要繼續延長那是不是要維持原來當沖降稅的一些措施這部分我們還是會請金管會提供一些比較具體的數據還有具體的這個效益我看他數據都有提供給你們了不論是這個增加稅的這個增加或是說這個教練的成長都有啦\n\n13\n00:04:40,098 --> 00:05:00,675\n對,幹事委員因為他不能只看他的證交稅的稅收增加或者是說他的成交值的增加因為當初這樣稅有另外一個負面的評估是認為覺得他對我們這個租稅公平還有對這個投機市場造成這個投機的因素對,所以這個我們要考量儘管會考量的部分財政部有財政部考量的部分那這個齁\n\n14\n00:05:03,297 --> 00:05:31,002\n我相信應該是最後要由新的院長來做決定因為這個是有點政策性的決定因為兩邊的資料我都看過那其實都有道理那對於這個財政部來講的話當然是不希望說第一個把它變成常態化那第二個就是說這個稅收也不希望再減這大概是你們的立場那所以說這個我是相信這個你們應該會跟這個金管會再跟新的院長再做報告因為這個是政策的決定\n\n15\n00:05:33,220 --> 00:05:57,650\n第三個,這也是年底要到了,就是有關我們貨物稅的條例。貨物稅條例本來在低底盤公共汽車、天然氣公共汽車、油電混合動力公共汽車、電動公共汽車、身心障礙者、復康巴士都免徵貨物稅到年底。現在交通部有跟你們提到說,上次我提到的這些\n\n16\n00:05:58,206 --> 00:05:58,646\n李坤城委員\n\n17\n00:06:06,806 --> 00:06:24,551\n因為是到年底結束嘛有沒有機會再延長?這部分我們已經有請交通部表示意見因為他是有我們這些大巴士的主管機關還有衛福部我們也有請他們表示意見基本上交通部目前的考量是認為說公共汽車目前已經逐漸電動化了而且我們業者去購買這個電動的公共汽車本來就可以依照我們貨物稅條例12條之6他就有電動車減徵或免徵貨物稅的措施\n\n18\n00:06:36,334 --> 00:07:02,370\n所以目前交通部是比較傾向說不延長這些大型電動公共汽車的減稅措施還有它的實施年限但是呢有關復康巴士還有就是載運輪椅使用的這些車輛的部分呢衛福部跟交通部都希望我們就繼續延長它的免稅所以我剛才講的是就是只有身心障礙者的復康巴士免徵貨物稅對是那其他的\n\n19\n00:07:03,050 --> 00:07:23,138\n因為那個他現行就可以用我們那個電動車免稅的相關優惠那可是這個同性質的貨物稅條例12之3條啊那個電動車那為什麼電動車就可以延長就是延長4年為什麼因為那個他的電動車範圍是不限於那個大型的公共巴士他是所有的包含電動機車電動小客車是啊我聽人家說因為他為什麼要延長這個電動車減免貨物稅\n\n20\n00:07:44,591 --> 00:07:45,152\n主要是電動公共汽車\n\n21\n00:08:00,834 --> 00:08:21,687\n就是電動公共汽車,是不是?油電就沒有了?因為現在我們大部分的公共巴士目前都是往這個電動公共汽車來發展。對,那現在只有電動公共汽車可以減免公共稅就對了?對,完全免稅,但是油電混合車它是可以減半課徵。\n\n22\n00:08:23,268 --> 00:08:24,409\n因為遊覽車是屬於大眾運輸的車輛,可能要請交通部來做一些評估\n\n23\n00:08:45,610 --> 00:09:09,386\n有關這個發展大眾運輸條例所稱的大眾運輸它是指有固定的路線、固定的班次還有固定的場站、還有固定的費率或者是說中央主管就要合併的特殊服務方式提供偏遠離島這些地區的特殊服務的公共運輸設施遊覽車是不是符合這個大眾運輸的\n\n24\n00:09:12,748 --> 00:09:19,816\n所以你的意思是說,這個還要由交通部來做認定就對了?對,是要由交通部來認定。好,我先請教到這邊,因為時間已經到了。\n\n","tsv":"start\tend\ttext\n609\t21494\t謝謝主席,我們請財政部理事長請理事長市長好這個財政部是難得就是包含部長跟市長還會繼續留在原崗位繼續奮鬥的這個單位所以這個很多政策應該可以這個繼續不管是延續下去或是說等一下回答的時候應該比較能夠\n23114\t41803\t這一個具體的答案本席先請教一下次長這個113年就是到今年到期的租稅減免至少有3個先請教一下次長其中一個是中小企業加薪減稅這個條例在上禮拜經濟委員會有做審查據我了解經濟委員會的委員認為誘因不夠\n51147\t52448\t提高到180、兩百甚至兩百五都有\n78171\t87550\t本席先請教一下那到底你們有算過就是說本來是130到150或是說再提高的話那每個結局大概稅損是多少你們有沒有算過啊?\n88753\t106624\t這個公文報告我們有算過到目前院版的部分院版是150對但是如果要再提高的話目前是已經委員會有決議就是由經濟部他們再去按照不同的加成比例去計算它的稅收損失那稅收不是你們這邊也會知道嗎因為稅收損失我們的稅市支付評估報告一向都是由產業主管機關來做評估所以你們這邊也沒有數字比如說150到180到200\n115689\t138646\t稅損會多少就不知道目前還由經濟部在精算那他們會仔細的去計算而且會提出他們的造成的預期效益所以這150是你們提出來的版本還是經濟部沒有我們跟經濟部一起在行政院討論會同決定的結果好那130到150那稅損是多少呢大概是2億左右那其實按照比例上去大概那個數字也差不多多少吧就是金融應該不是太大了\n138966\t158310\t對阿,金額不是太大,難怪這個相關的提案委員認為說這個金額竟然稅稅的金額不大的話那其實又硬要增加,那這個到所以我看那個當初的討議的這個內容150到200都有那如果按照這樣子130到150是2億多的話那如果到180或是到這個\n161711\t161831\t李坤城議員\n186833\t187053\t李坤城議員\n207170\t231204\t我想這個進入草野協商,那大概150以上是跑不掉啦,對不對?客人都是希望再提高啦。對對對對。好,那第二個是,因為這個剛才是比較解釋到5月20號,5月19號。是。好,那這個政交稅當初減半,這是到年底,那金管會也有送出資料嘛,對不對?那這個財政部現在的看法怎麼樣?\n232129\t250388\t財政部基本上是當然因為證交稅這個當初降稅的措施它有它的歷史背景啦當然對因為當時真的在105年那時候我們的整個證券交易市場的成交值幾乎降到1000億以下那我先講說它的效果啦因為金管會也有提出它的效果\n251128\t279498\t提出這個措施以後因為又延長了一次那現在我們的市場上的成交日子已經將近每天都到五、六千億那是不是要繼續延長那是不是要維持原來當沖降稅的一些措施這部分我們還是會請金管會提供一些比較具體的數據還有具體的這個效益我看他數據都有提供給你們了不論是這個增加稅的這個增加或是說這個教練的成長都有啦\n280098\t300675\t對,幹事委員因為他不能只看他的證交稅的稅收增加或者是說他的成交值的增加因為當初這樣稅有另外一個負面的評估是認為覺得他對我們這個租稅公平還有對這個投機市場造成這個投機的因素對,所以這個我們要考量儘管會考量的部分財政部有財政部考量的部分那這個齁\n303297\t331002\t我相信應該是最後要由新的院長來做決定因為這個是有點政策性的決定因為兩邊的資料我都看過那其實都有道理那對於這個財政部來講的話當然是不希望說第一個把它變成常態化那第二個就是說這個稅收也不希望再減這大概是你們的立場那所以說這個我是相信這個你們應該會跟這個金管會再跟新的院長再做報告因為這個是政策的決定\n333220\t357650\t第三個,這也是年底要到了,就是有關我們貨物稅的條例。貨物稅條例本來在低底盤公共汽車、天然氣公共汽車、油電混合動力公共汽車、電動公共汽車、身心障礙者、復康巴士都免徵貨物稅到年底。現在交通部有跟你們提到說,上次我提到的這些\n358206\t358646\t李坤城委員\n366806\t384551\t因為是到年底結束嘛有沒有機會再延長?這部分我們已經有請交通部表示意見因為他是有我們這些大巴士的主管機關還有衛福部我們也有請他們表示意見基本上交通部目前的考量是認為說公共汽車目前已經逐漸電動化了而且我們業者去購買這個電動的公共汽車本來就可以依照我們貨物稅條例12條之6他就有電動車減徵或免徵貨物稅的措施\n396334\t422370\t所以目前交通部是比較傾向說不延長這些大型電動公共汽車的減稅措施還有它的實施年限但是呢有關復康巴士還有就是載運輪椅使用的這些車輛的部分呢衛福部跟交通部都希望我們就繼續延長它的免稅所以我剛才講的是就是只有身心障礙者的復康巴士免徵貨物稅對是那其他的\n423050\t443138\t因為那個他現行就可以用我們那個電動車免稅的相關優惠那可是這個同性質的貨物稅條例12之3條啊那個電動車那為什麼電動車就可以延長就是延長4年為什麼因為那個他的電動車範圍是不限於那個大型的公共巴士他是所有的包含電動機車電動小客車是啊我聽人家說因為他為什麼要延長這個電動車減免貨物稅\n448660\t464411\t⋯⋯⋯\n464591\t465152\t主要是電動公共汽車\n480834\t501687\t就是電動公共汽車,是不是?油電就沒有了?因為現在我們大部分的公共巴士目前都是往這個電動公共汽車來發展。對,那現在只有電動公共汽車可以減免公共稅就對了?對,完全免稅,但是油電混合車它是可以減半課徵。\n503268\t504409\t因為遊覽車是屬於大眾運輸的車輛,可能要請交通部來做一些評估\n525610\t549386\t有關這個發展大眾運輸條例所稱的大眾運輸它是指有固定的路線、固定的班次還有固定的場站、還有固定的費率或者是說中央主管就要合併的特殊服務方式提供偏遠離島這些地區的特殊服務的公共運輸設施遊覽車是不是符合這個大眾運輸的\n552748\t559816\t所以你的意思是說,這個還要由交通部來做認定就對了?對,是要由交通部來認定。好,我先請教到這邊,因為時間已經到了。\n","txt":"謝謝主席,我們請財政部理事長請理事長市長好這個財政部是難得就是包含部長跟市長還會繼續留在原崗位繼續奮鬥的這個單位所以這個很多政策應該可以這個繼續不管是延續下去或是說等一下回答的時候應該比較能夠\n這一個具體的答案本席先請教一下次長這個113年就是到今年到期的租稅減免至少有3個先請教一下次長其中一個是中小企業加薪減稅這個條例在上禮拜經濟委員會有做審查據我了解經濟委員會的委員認為誘因不夠\n提高到180、兩百甚至兩百五都有\n本席先請教一下那到底你們有算過就是說本來是130到150或是說再提高的話那每個結局大概稅損是多少你們有沒有算過啊?\n這個公文報告我們有算過到目前院版的部分院版是150對但是如果要再提高的話目前是已經委員會有決議就是由經濟部他們再去按照不同的加成比例去計算它的稅收損失那稅收不是你們這邊也會知道嗎因為稅收損失我們的稅市支付評估報告一向都是由產業主管機關來做評估所以你們這邊也沒有數字比如說150到180到200\n稅損會多少就不知道目前還由經濟部在精算那他們會仔細的去計算而且會提出他們的造成的預期效益所以這150是你們提出來的版本還是經濟部沒有我們跟經濟部一起在行政院討論會同決定的結果好那130到150那稅損是多少呢大概是2億左右那其實按照比例上去大概那個數字也差不多多少吧就是金融應該不是太大了\n對阿,金額不是太大,難怪這個相關的提案委員認為說這個金額竟然稅稅的金額不大的話那其實又硬要增加,那這個到所以我看那個當初的討議的這個內容150到200都有那如果按照這樣子130到150是2億多的話那如果到180或是到這個\n李坤城議員\n李坤城議員\n我想這個進入草野協商,那大概150以上是跑不掉啦,對不對?客人都是希望再提高啦。對對對對。好,那第二個是,因為這個剛才是比較解釋到5月20號,5月19號。是。好,那這個政交稅當初減半,這是到年底,那金管會也有送出資料嘛,對不對?那這個財政部現在的看法怎麼樣?\n財政部基本上是當然因為證交稅這個當初降稅的措施它有它的歷史背景啦當然對因為當時真的在105年那時候我們的整個證券交易市場的成交值幾乎降到1000億以下那我先講說它的效果啦因為金管會也有提出它的效果\n提出這個措施以後因為又延長了一次那現在我們的市場上的成交日子已經將近每天都到五、六千億那是不是要繼續延長那是不是要維持原來當沖降稅的一些措施這部分我們還是會請金管會提供一些比較具體的數據還有具體的這個效益我看他數據都有提供給你們了不論是這個增加稅的這個增加或是說這個教練的成長都有啦\n對,幹事委員因為他不能只看他的證交稅的稅收增加或者是說他的成交值的增加因為當初這樣稅有另外一個負面的評估是認為覺得他對我們這個租稅公平還有對這個投機市場造成這個投機的因素對,所以這個我們要考量儘管會考量的部分財政部有財政部考量的部分那這個齁\n我相信應該是最後要由新的院長來做決定因為這個是有點政策性的決定因為兩邊的資料我都看過那其實都有道理那對於這個財政部來講的話當然是不希望說第一個把它變成常態化那第二個就是說這個稅收也不希望再減這大概是你們的立場那所以說這個我是相信這個你們應該會跟這個金管會再跟新的院長再做報告因為這個是政策的決定\n第三個,這也是年底要到了,就是有關我們貨物稅的條例。貨物稅條例本來在低底盤公共汽車、天然氣公共汽車、油電混合動力公共汽車、電動公共汽車、身心障礙者、復康巴士都免徵貨物稅到年底。現在交通部有跟你們提到說,上次我提到的這些\n李坤城委員\n因為是到年底結束嘛有沒有機會再延長?這部分我們已經有請交通部表示意見因為他是有我們這些大巴士的主管機關還有衛福部我們也有請他們表示意見基本上交通部目前的考量是認為說公共汽車目前已經逐漸電動化了而且我們業者去購買這個電動的公共汽車本來就可以依照我們貨物稅條例12條之6他就有電動車減徵或免徵貨物稅的措施\n所以目前交通部是比較傾向說不延長這些大型電動公共汽車的減稅措施還有它的實施年限但是呢有關復康巴士還有就是載運輪椅使用的這些車輛的部分呢衛福部跟交通部都希望我們就繼續延長它的免稅所以我剛才講的是就是只有身心障礙者的復康巴士免徵貨物稅對是那其他的\n因為那個他現行就可以用我們那個電動車免稅的相關優惠那可是這個同性質的貨物稅條例12之3條啊那個電動車那為什麼電動車就可以延長就是延長4年為什麼因為那個他的電動車範圍是不限於那個大型的公共巴士他是所有的包含電動機車電動小客車是啊我聽人家說因為他為什麼要延長這個電動車減免貨物稅\n⋯⋯⋯\n主要是電動公共汽車\n就是電動公共汽車,是不是?油電就沒有了?因為現在我們大部分的公共巴士目前都是往這個電動公共汽車來發展。對,那現在只有電動公共汽車可以減免公共稅就對了?對,完全免稅,但是油電混合車它是可以減半課徵。\n因為遊覽車是屬於大眾運輸的車輛,可能要請交通部來做一些評估\n有關這個發展大眾運輸條例所稱的大眾運輸它是指有固定的路線、固定的班次還有固定的場站、還有固定的費率或者是說中央主管就要合併的特殊服務方式提供偏遠離島這些地區的特殊服務的公共運輸設施遊覽車是不是符合這個大眾運輸的\n所以你的意思是說,這個還要由交通部來做認定就對了?對,是要由交通部來認定。好,我先請教到這邊,因為時間已經到了。\n","vtt":"WEBVTT\n\n00:00.609 --> 00:21.494\n謝謝主席,我們請財政部理事長請理事長市長好這個財政部是難得就是包含部長跟市長還會繼續留在原崗位繼續奮鬥的這個單位所以這個很多政策應該可以這個繼續不管是延續下去或是說等一下回答的時候應該比較能夠\n\n00:23.114 --> 00:41.803\n這一個具體的答案本席先請教一下次長這個113年就是到今年到期的租稅減免至少有3個先請教一下次長其中一個是中小企業加薪減稅這個條例在上禮拜經濟委員會有做審查據我了解經濟委員會的委員認為誘因不夠\n\n00:51.147 --> 00:52.448\n提高到180、兩百甚至兩百五都有\n\n01:18.171 --> 01:27.550\n本席先請教一下那到底你們有算過就是說本來是130到150或是說再提高的話那每個結局大概稅損是多少你們有沒有算過啊?\n\n01:28.753 --> 01:46.624\n這個公文報告我們有算過到目前院版的部分院版是150對但是如果要再提高的話目前是已經委員會有決議就是由經濟部他們再去按照不同的加成比例去計算它的稅收損失那稅收不是你們這邊也會知道嗎因為稅收損失我們的稅市支付評估報告一向都是由產業主管機關來做評估所以你們這邊也沒有數字比如說150到180到200\n\n01:55.689 --> 02:18.646\n稅損會多少就不知道目前還由經濟部在精算那他們會仔細的去計算而且會提出他們的造成的預期效益所以這150是你們提出來的版本還是經濟部沒有我們跟經濟部一起在行政院討論會同決定的結果好那130到150那稅損是多少呢大概是2億左右那其實按照比例上去大概那個數字也差不多多少吧就是金融應該不是太大了\n\n02:18.966 --> 02:38.310\n對阿,金額不是太大,難怪這個相關的提案委員認為說這個金額竟然稅稅的金額不大的話那其實又硬要增加,那這個到所以我看那個當初的討議的這個內容150到200都有那如果按照這樣子130到150是2億多的話那如果到180或是到這個\n\n02:41.711 --> 02:41.831\n李坤城議員\n\n03:06.833 --> 03:07.053\n李坤城議員\n\n03:27.170 --> 03:51.204\n我想這個進入草野協商,那大概150以上是跑不掉啦,對不對?客人都是希望再提高啦。對對對對。好,那第二個是,因為這個剛才是比較解釋到5月20號,5月19號。是。好,那這個政交稅當初減半,這是到年底,那金管會也有送出資料嘛,對不對?那這個財政部現在的看法怎麼樣?\n\n03:52.129 --> 04:10.388\n財政部基本上是當然因為證交稅這個當初降稅的措施它有它的歷史背景啦當然對因為當時真的在105年那時候我們的整個證券交易市場的成交值幾乎降到1000億以下那我先講說它的效果啦因為金管會也有提出它的效果\n\n04:11.128 --> 04:39.498\n提出這個措施以後因為又延長了一次那現在我們的市場上的成交日子已經將近每天都到五、六千億那是不是要繼續延長那是不是要維持原來當沖降稅的一些措施這部分我們還是會請金管會提供一些比較具體的數據還有具體的這個效益我看他數據都有提供給你們了不論是這個增加稅的這個增加或是說這個教練的成長都有啦\n\n04:40.098 --> 05:00.675\n對,幹事委員因為他不能只看他的證交稅的稅收增加或者是說他的成交值的增加因為當初這樣稅有另外一個負面的評估是認為覺得他對我們這個租稅公平還有對這個投機市場造成這個投機的因素對,所以這個我們要考量儘管會考量的部分財政部有財政部考量的部分那這個齁\n\n05:03.297 --> 05:31.002\n我相信應該是最後要由新的院長來做決定因為這個是有點政策性的決定因為兩邊的資料我都看過那其實都有道理那對於這個財政部來講的話當然是不希望說第一個把它變成常態化那第二個就是說這個稅收也不希望再減這大概是你們的立場那所以說這個我是相信這個你們應該會跟這個金管會再跟新的院長再做報告因為這個是政策的決定\n\n05:33.220 --> 05:57.650\n第三個,這也是年底要到了,就是有關我們貨物稅的條例。貨物稅條例本來在低底盤公共汽車、天然氣公共汽車、油電混合動力公共汽車、電動公共汽車、身心障礙者、復康巴士都免徵貨物稅到年底。現在交通部有跟你們提到說,上次我提到的這些\n\n05:58.206 --> 05:58.646\n李坤城委員\n\n06:06.806 --> 06:24.551\n因為是到年底結束嘛有沒有機會再延長?這部分我們已經有請交通部表示意見因為他是有我們這些大巴士的主管機關還有衛福部我們也有請他們表示意見基本上交通部目前的考量是認為說公共汽車目前已經逐漸電動化了而且我們業者去購買這個電動的公共汽車本來就可以依照我們貨物稅條例12條之6他就有電動車減徵或免徵貨物稅的措施\n\n06:36.334 --> 07:02.370\n所以目前交通部是比較傾向說不延長這些大型電動公共汽車的減稅措施還有它的實施年限但是呢有關復康巴士還有就是載運輪椅使用的這些車輛的部分呢衛福部跟交通部都希望我們就繼續延長它的免稅所以我剛才講的是就是只有身心障礙者的復康巴士免徵貨物稅對是那其他的\n\n07:03.050 --> 07:23.138\n因為那個他現行就可以用我們那個電動車免稅的相關優惠那可是這個同性質的貨物稅條例12之3條啊那個電動車那為什麼電動車就可以延長就是延長4年為什麼因為那個他的電動車範圍是不限於那個大型的公共巴士他是所有的包含電動機車電動小客車是啊我聽人家說因為他為什麼要延長這個電動車減免貨物稅\n\n07:44.591 --> 07:45.152\n主要是電動公共汽車\n\n08:00.834 --> 08:21.687\n就是電動公共汽車,是不是?油電就沒有了?因為現在我們大部分的公共巴士目前都是往這個電動公共汽車來發展。對,那現在只有電動公共汽車可以減免公共稅就對了?對,完全免稅,但是油電混合車它是可以減半課徵。\n\n08:23.268 --> 08:24.409\n因為遊覽車是屬於大眾運輸的車輛,可能要請交通部來做一些評估\n\n08:45.610 --> 09:09.386\n有關這個發展大眾運輸條例所稱的大眾運輸它是指有固定的路線、固定的班次還有固定的場站、還有固定的費率或者是說中央主管就要合併的特殊服務方式提供偏遠離島這些地區的特殊服務的公共運輸設施遊覽車是不是符合這個大眾運輸的\n\n09:12.748 --> 09:19.816\n所以你的意思是說,這個還要由交通部來做認定就對了?對,是要由交通部來認定。好,我先請教到這邊,因為時間已經到了。\n\n","segments":[{"start":0.609,"end":21.494,"text":"謝謝主席,我們請財政部理事長請理事長市長好這個財政部是難得就是包含部長跟市長還會繼續留在原崗位繼續奮鬥的這個單位所以這個很多政策應該可以這個繼續不管是延續下去或是說等一下回答的時候應該比較能夠"},{"start":23.114,"end":41.803,"text":"這一個具體的答案本席先請教一下次長這個113年就是到今年到期的租稅減免至少有3個先請教一下次長其中一個是中小企業加薪減稅這個條例在上禮拜經濟委員會有做審查據我了解經濟委員會的委員認為誘因不夠"},{"start":51.147,"end":52.448,"text":"提高到180、兩百甚至兩百五都有"},{"start":78.171,"end":87.55,"text":"本席先請教一下那到底你們有算過就是說本來是130到150或是說再提高的話那每個結局大概稅損是多少你們有沒有算過啊?"},{"start":88.753,"end":106.624,"text":"這個公文報告我們有算過到目前院版的部分院版是150對但是如果要再提高的話目前是已經委員會有決議就是由經濟部他們再去按照不同的加成比例去計算它的稅收損失那稅收不是你們這邊也會知道嗎因為稅收損失我們的稅市支付評估報告一向都是由產業主管機關來做評估所以你們這邊也沒有數字比如說150到180到200"},{"start":115.689,"end":138.646,"text":"稅損會多少就不知道目前還由經濟部在精算那他們會仔細的去計算而且會提出他們的造成的預期效益所以這150是你們提出來的版本還是經濟部沒有我們跟經濟部一起在行政院討論會同決定的結果好那130到150那稅損是多少呢大概是2億左右那其實按照比例上去大概那個數字也差不多多少吧就是金融應該不是太大了"},{"start":138.966,"end":158.31,"text":"對阿,金額不是太大,難怪這個相關的提案委員認為說這個金額竟然稅稅的金額不大的話那其實又硬要增加,那這個到所以我看那個當初的討議的這個內容150到200都有那如果按照這樣子130到150是2億多的話那如果到180或是到這個"},{"start":161.711,"end":161.831,"text":"李坤城議員"},{"start":186.833,"end":187.053,"text":"李坤城議員"},{"start":207.17,"end":231.204,"text":"我想這個進入草野協商,那大概150以上是跑不掉啦,對不對?客人都是希望再提高啦。對對對對。好,那第二個是,因為這個剛才是比較解釋到5月20號,5月19號。是。好,那這個政交稅當初減半,這是到年底,那金管會也有送出資料嘛,對不對?那這個財政部現在的看法怎麼樣?"},{"start":232.129,"end":250.388,"text":"財政部基本上是當然因為證交稅這個當初降稅的措施它有它的歷史背景啦當然對因為當時真的在105年那時候我們的整個證券交易市場的成交值幾乎降到1000億以下那我先講說它的效果啦因為金管會也有提出它的效果"},{"start":251.128,"end":279.498,"text":"提出這個措施以後因為又延長了一次那現在我們的市場上的成交日子已經將近每天都到五、六千億那是不是要繼續延長那是不是要維持原來當沖降稅的一些措施這部分我們還是會請金管會提供一些比較具體的數據還有具體的這個效益我看他數據都有提供給你們了不論是這個增加稅的這個增加或是說這個教練的成長都有啦"},{"start":280.098,"end":300.675,"text":"對,幹事委員因為他不能只看他的證交稅的稅收增加或者是說他的成交值的增加因為當初這樣稅有另外一個負面的評估是認為覺得他對我們這個租稅公平還有對這個投機市場造成這個投機的因素對,所以這個我們要考量儘管會考量的部分財政部有財政部考量的部分那這個齁"},{"start":303.297,"end":331.002,"text":"我相信應該是最後要由新的院長來做決定因為這個是有點政策性的決定因為兩邊的資料我都看過那其實都有道理那對於這個財政部來講的話當然是不希望說第一個把它變成常態化那第二個就是說這個稅收也不希望再減這大概是你們的立場那所以說這個我是相信這個你們應該會跟這個金管會再跟新的院長再做報告因為這個是政策的決定"},{"start":333.22,"end":357.65,"text":"第三個,這也是年底要到了,就是有關我們貨物稅的條例。貨物稅條例本來在低底盤公共汽車、天然氣公共汽車、油電混合動力公共汽車、電動公共汽車、身心障礙者、復康巴士都免徵貨物稅到年底。現在交通部有跟你們提到說,上次我提到的這些"},{"start":358.206,"end":358.646,"text":"李坤城委員"},{"start":366.806,"end":384.551,"text":"因為是到年底結束嘛有沒有機會再延長?這部分我們已經有請交通部表示意見因為他是有我們這些大巴士的主管機關還有衛福部我們也有請他們表示意見基本上交通部目前的考量是認為說公共汽車目前已經逐漸電動化了而且我們業者去購買這個電動的公共汽車本來就可以依照我們貨物稅條例12條之6他就有電動車減徵或免徵貨物稅的措施"},{"start":396.334,"end":422.37,"text":"所以目前交通部是比較傾向說不延長這些大型電動公共汽車的減稅措施還有它的實施年限但是呢有關復康巴士還有就是載運輪椅使用的這些車輛的部分呢衛福部跟交通部都希望我們就繼續延長它的免稅所以我剛才講的是就是只有身心障礙者的復康巴士免徵貨物稅對是那其他的"},{"start":423.05,"end":443.138,"text":"因為那個他現行就可以用我們那個電動車免稅的相關優惠那可是這個同性質的貨物稅條例12之3條啊那個電動車那為什麼電動車就可以延長就是延長4年為什麼因為那個他的電動車範圍是不限於那個大型的公共巴士他是所有的包含電動機車電動小客車是啊我聽人家說因為他為什麼要延長這個電動車減免貨物稅"},{"start":448.66,"end":464.411,"text":"⋯⋯⋯"},{"start":464.591,"end":465.152,"text":"主要是電動公共汽車"},{"start":480.834,"end":501.687,"text":"就是電動公共汽車,是不是?油電就沒有了?因為現在我們大部分的公共巴士目前都是往這個電動公共汽車來發展。對,那現在只有電動公共汽車可以減免公共稅就對了?對,完全免稅,但是油電混合車它是可以減半課徵。"},{"start":503.268,"end":504.409,"text":"因為遊覽車是屬於大眾運輸的車輛,可能要請交通部來做一些評估"},{"start":525.61,"end":549.386,"text":"有關這個發展大眾運輸條例所稱的大眾運輸它是指有固定的路線、固定的班次還有固定的場站、還有固定的費率或者是說中央主管就要合併的特殊服務方式提供偏遠離島這些地區的特殊服務的公共運輸設施遊覽車是不是符合這個大眾運輸的"},{"start":552.748,"end":559.816,"text":"所以你的意思是說,這個還要由交通部來做認定就對了?對,是要由交通部來認定。好,我先請教到這邊,因為時間已經到了。"}]}}}}