{"id":152203,"url":"https://ivod.ly.gov.tw/Play/Clip/1M/152203","video_url":"https://ivod-lyvod.cdn.hinet.net/vod_1/_definst_/mp4:1MClips/6319d5f220c85a680b2dbfcfbbc3eb0f84bf63cf92ad2af6801aa916026d4d42a70d2b13d237a2c95ea18f28b6918d91.mp4/playlist.m3u8","委員名稱":"張宏陸","委員發言時間":"10:56:30 - 11:00:21","影片長度":"00:03:51","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":231,"end_time":"2024-05-06T11:00:21+08:00","start_time":"2024-05-06T10:56:30+08:00","features":["ai-transcript","gazette"],"type":"Clip","gazette":{"lineno":683,"blocks":[["張委員宏陸：（10時56分）我請李政次。"],["主席：請李次長。"],["李次長慶華：委員好。"],["張委員宏陸：次長，針對今天的議題，我想要請教一下，現在有很多透天的老房子，我們都鼓勵加裝電梯，方便家中老者移動。次長，這些加裝的設備是不是增加了房屋稅？"],["李次長慶華：目前升降設備因為是屬於雜項工作物，是我們房屋稅條例裡面所說的課稅標的，而且因為可以增加房屋使用價值，所以基本上目前是課稅的範圍，但是可以在稅基評定的時候由地方政府做一些核實的評定。如果地方政府考量為了高齡社會的來臨，而且電梯是為了行動不便的長者所必需的話，在評定的時候可以針對加裝電梯的住家用房屋做一些核實的調整，主要是現值的調整。"],["張委員宏陸：對，可是這樣子變成……我們不要講全國，六都就標準不一致，是不是這樣子？"],["李次長慶華：目前這個部分是地方政府的權責。"],["張委員宏陸：我當然知道這個是地方政府的權責沒有錯，但以一樣的六都來講就好，臺北跟新北就不一樣，兩市是共同生活圈，你覺得財政部不需要去協調嗎？"],["李次長慶華：當然我們可以參考一下各縣市政府的狀況，也許我們看看是不是需要督導他們儘量往一致的方向來做處理。"],["張委員宏陸：我簡單說，像臺北市108年召開不動產評價委員會之後，就取消了五層樓以下房屋設有電梯的房屋稅加價規定。"],["李次長慶華：是。"],["張委員宏陸：對，但我們……"],["李次長慶華：新北市沒有。"],["張委員宏陸：新北市還是有啊！你鼓勵我們去申請補助，然後去裝電梯，結果裝了電梯之後，我們的房屋稅又要增加，其實光新北及臺北就非常地不一致，我覺得財政部是不是應該要去協調一下？"],["李次長慶華：委員，讓我們跟兩個縣市瞭解一下，看看是不是有辦法讓他們在評定的過程當中有一致的參考標準。我們來提……"],["張委員宏陸：我必須說，六都裡面的臺北、新北、桃園，臺北也沒有，桃園也沒有，只有新北有。"],["李次長慶華：是。"],["張委員宏陸：其實我覺得這個金額不大，加裝電梯的也不多，不過整個從桃園、新北、臺北來看，只有新北有，這樣子感覺很奇怪。"],["李次長慶華：加價的部分，也許在參考須知裡面，我們可以再召集一下各縣市政府來討論一下，看是不是可以在電梯的評定上面能夠採一致的認定標準。"],["張委員宏陸：你們去協調一下，不然造成只有新北有，我覺得不太公平，好不好？"],["李次長慶華：好，謝謝委員。"],["張委員宏陸：豪宅稅什麼的都一樣，像這種老舊房屋，我覺得這樣有點不太公平。"],["李次長慶華：這個部分我們可以來協調一下。"],["張委員宏陸：謝謝。"],["李次長慶華：謝謝委員。"],["主席：現在休息10分鐘。","休息（11時）","繼續開會（11時10分）"],["主席：繼續開會。","下一位請黃建賓委員質詢，黃建賓、黃建賓，黃委員不在。","請陳玉珍委員質詢。"]],"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":"152203","pyannote":{"name":"ronny","tool":"pyannote","data":{"url":"https://ivod.ly.gov.tw/Play/Clip/1M/152203","tool":"pyannote","id":"152203-pyannote"},"job_id":"xPfBLlf3TZodl3IQ","queued_at":"2024-05-31 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0.822}, {\"word\": \",\"}, {\"word\": \"好\", \"start\": 186.431, \"end\": 187.192, \"score\": 0.967}, {\"word\": \",\"}, {\"word\": \"謝\"}, {\"word\": \"謝\"}, {\"word\": \"委\", \"start\": 187.192, \"end\": 187.212, \"score\": 0.0}, {\"word\": \"員\"}, {\"word\": \"。\"}, {\"word\": \"謝\"}, {\"word\": \"謝\"}, {\"word\": \"委\", \"start\": 215.882, \"end\": 215.902, \"score\": 0.0}, {\"word\": \"員\"}, {\"word\": \"謝\"}, {\"word\": \"謝\"}], \"language\": \"zh\"}","srt":"1\n00:00:07,660 --> 00:00:35,518\n我請李政次請李次長其實我們今天想這個議題我有一個想要請教一下我們現在很多的老的房子透天的都鼓勵人家加裝電梯方便加裝老者移動那次長這些加裝的這些設備是不是增加了房屋稅\n\n2\n00:00:36,867 --> 00:00:51,842\n目前是生薑設備如果是他因為是屬於雜項工作物啦他是我們房屋稅條例裡面所說的課稅標的因為他而且他因為可以增加房屋使用價值所以基本上目前是課稅的範圍\n\n3\n00:00:53,684 --> 00:01:18,380\n但是部分呢因為這個稅基的評定呢他可以在稅基評定的時候由地方政府來做一些核實的評定如果說地方政府有考量就是是為了高齡社會的來臨還有電梯是為了行動不便的長者所必須的話他在評定的時候可以針對這個家裝電梯的住家用的房屋呢做一些核實的調整\n\n4\n00:01:19,963 --> 00:01:45,475\n所以主要是限職的調整可是這樣子變成我們不要講全國啦六都就標準不一致是不是這樣子目前因為這個部分是地方政府的權責啦我當然知道這個是地方政府的權責沒有錯但你以一樣的六都來講就好了臺北跟新北就不一樣啊共同生活圈啊你覺得我們財政部不需要去協調嗎\n\n5\n00:01:47,366 --> 00:02:02,359\n當然我們可以參考一下各縣市政府的狀況也許我們看看是不是需要就是來督導他們盡量往一致的方向來做處理我簡單說像臺北市他108年之後他們召開不動產平價委員會他們就取消了五層樓以下房屋設有電梯的這個加價的規定\n\n6\n00:02:16,650 --> 00:02:37,785\n我們新北市還是有啊你只要你又鼓勵我們的人去申請補助然後去裝電梯結果裝了電梯之後我們的房屋稅又要增加那其實光新北跟台北就非常的不一致我覺得這個我們財政部是不是應該要去協調一下\n\n7\n00:02:40,612 --> 00:02:43,014\n我必須說,六都裡面的臺北、新北、桃園,桃園也沒有,臺北也沒有,只有新北有。那這樣子,其實我覺得這個金額不大。\n\n8\n00:03:06,311 --> 00:03:07,212\n好,好,謝謝委員。\n\n9\n00:03:35,882 --> 00:03:35,902\n謝謝委員謝謝\n\n","tsv":"start\tend\ttext\n7660\t35518\t我請李政次請李次長其實我們今天想這個議題我有一個想要請教一下我們現在很多的老的房子透天的都鼓勵人家加裝電梯方便加裝老者移動那次長這些加裝的這些設備是不是增加了房屋稅\n36867\t51842\t目前是生薑設備如果是他因為是屬於雜項工作物啦他是我們房屋稅條例裡面所說的課稅標的因為他而且他因為可以增加房屋使用價值所以基本上目前是課稅的範圍\n53684\t78380\t但是部分呢因為這個稅基的評定呢他可以在稅基評定的時候由地方政府來做一些核實的評定如果說地方政府有考量就是是為了高齡社會的來臨還有電梯是為了行動不便的長者所必須的話他在評定的時候可以針對這個家裝電梯的住家用的房屋呢做一些核實的調整\n79963\t105475\t所以主要是限職的調整可是這樣子變成我們不要講全國啦六都就標準不一致是不是這樣子目前因為這個部分是地方政府的權責啦我當然知道這個是地方政府的權責沒有錯但你以一樣的六都來講就好了臺北跟新北就不一樣啊共同生活圈啊你覺得我們財政部不需要去協調嗎\n107366\t122359\t當然我們可以參考一下各縣市政府的狀況也許我們看看是不是需要就是來督導他們盡量往一致的方向來做處理我簡單說像臺北市他108年之後他們召開不動產平價委員會他們就取消了五層樓以下房屋設有電梯的這個加價的規定\n136650\t157785\t我們新北市還是有啊你只要你又鼓勵我們的人去申請補助然後去裝電梯結果裝了電梯之後我們的房屋稅又要增加那其實光新北跟台北就非常的不一致我覺得這個我們財政部是不是應該要去協調一下\n160612\t163014\t我必須說,六都裡面的臺北、新北、桃園,桃園也沒有,臺北也沒有,只有新北有。那這樣子,其實我覺得這個金額不大。\n186311\t187212\t好,好,謝謝委員。\n215882\t215902\t謝謝委員 謝謝\n","txt":"我請李政次請李次長其實我們今天想這個議題我有一個想要請教一下我們現在很多的老的房子透天的都鼓勵人家加裝電梯方便加裝老者移動那次長這些加裝的這些設備是不是增加了房屋稅\n目前是生薑設備如果是他因為是屬於雜項工作物啦他是我們房屋稅條例裡面所說的課稅標的因為他而且他因為可以增加房屋使用價值所以基本上目前是課稅的範圍\n但是部分呢因為這個稅基的評定呢他可以在稅基評定的時候由地方政府來做一些核實的評定如果說地方政府有考量就是是為了高齡社會的來臨還有電梯是為了行動不便的長者所必須的話他在評定的時候可以針對這個家裝電梯的住家用的房屋呢做一些核實的調整\n所以主要是限職的調整可是這樣子變成我們不要講全國啦六都就標準不一致是不是這樣子目前因為這個部分是地方政府的權責啦我當然知道這個是地方政府的權責沒有錯但你以一樣的六都來講就好了臺北跟新北就不一樣啊共同生活圈啊你覺得我們財政部不需要去協調嗎\n當然我們可以參考一下各縣市政府的狀況也許我們看看是不是需要就是來督導他們盡量往一致的方向來做處理我簡單說像臺北市他108年之後他們召開不動產平價委員會他們就取消了五層樓以下房屋設有電梯的這個加價的規定\n我們新北市還是有啊你只要你又鼓勵我們的人去申請補助然後去裝電梯結果裝了電梯之後我們的房屋稅又要增加那其實光新北跟台北就非常的不一致我覺得這個我們財政部是不是應該要去協調一下\n我必須說,六都裡面的臺北、新北、桃園,桃園也沒有,臺北也沒有,只有新北有。那這樣子,其實我覺得這個金額不大。\n好,好,謝謝委員。\n謝謝委員 謝謝\n","vtt":"WEBVTT\n\n00:07.660 --> 00:35.518\n我請李政次請李次長其實我們今天想這個議題我有一個想要請教一下我們現在很多的老的房子透天的都鼓勵人家加裝電梯方便加裝老者移動那次長這些加裝的這些設備是不是增加了房屋稅\n\n00:36.867 --> 00:51.842\n目前是生薑設備如果是他因為是屬於雜項工作物啦他是我們房屋稅條例裡面所說的課稅標的因為他而且他因為可以增加房屋使用價值所以基本上目前是課稅的範圍\n\n00:53.684 --> 01:18.380\n但是部分呢因為這個稅基的評定呢他可以在稅基評定的時候由地方政府來做一些核實的評定如果說地方政府有考量就是是為了高齡社會的來臨還有電梯是為了行動不便的長者所必須的話他在評定的時候可以針對這個家裝電梯的住家用的房屋呢做一些核實的調整\n\n01:19.963 --> 01:45.475\n所以主要是限職的調整可是這樣子變成我們不要講全國啦六都就標準不一致是不是這樣子目前因為這個部分是地方政府的權責啦我當然知道這個是地方政府的權責沒有錯但你以一樣的六都來講就好了臺北跟新北就不一樣啊共同生活圈啊你覺得我們財政部不需要去協調嗎\n\n01:47.366 --> 02:02.359\n當然我們可以參考一下各縣市政府的狀況也許我們看看是不是需要就是來督導他們盡量往一致的方向來做處理我簡單說像臺北市他108年之後他們召開不動產平價委員會他們就取消了五層樓以下房屋設有電梯的這個加價的規定\n\n02:16.650 --> 02:37.785\n我們新北市還是有啊你只要你又鼓勵我們的人去申請補助然後去裝電梯結果裝了電梯之後我們的房屋稅又要增加那其實光新北跟台北就非常的不一致我覺得這個我們財政部是不是應該要去協調一下\n\n02:40.612 --> 02:43.014\n我必須說,六都裡面的臺北、新北、桃園,桃園也沒有,臺北也沒有,只有新北有。那這樣子,其實我覺得這個金額不大。\n\n03:06.311 --> 03:07.212\n好,好,謝謝委員。\n\n03:35.882 --> 03:35.902\n謝謝委員謝謝\n\n","segments":[{"start":7.66,"end":35.518,"text":"我請李政次請李次長其實我們今天想這個議題我有一個想要請教一下我們現在很多的老的房子透天的都鼓勵人家加裝電梯方便加裝老者移動那次長這些加裝的這些設備是不是增加了房屋稅"},{"start":36.867,"end":51.842,"text":"目前是生薑設備如果是他因為是屬於雜項工作物啦他是我們房屋稅條例裡面所說的課稅標的因為他而且他因為可以增加房屋使用價值所以基本上目前是課稅的範圍"},{"start":53.684,"end":78.38,"text":"但是部分呢因為這個稅基的評定呢他可以在稅基評定的時候由地方政府來做一些核實的評定如果說地方政府有考量就是是為了高齡社會的來臨還有電梯是為了行動不便的長者所必須的話他在評定的時候可以針對這個家裝電梯的住家用的房屋呢做一些核實的調整"},{"start":79.963,"end":105.475,"text":"所以主要是限職的調整可是這樣子變成我們不要講全國啦六都就標準不一致是不是這樣子目前因為這個部分是地方政府的權責啦我當然知道這個是地方政府的權責沒有錯但你以一樣的六都來講就好了臺北跟新北就不一樣啊共同生活圈啊你覺得我們財政部不需要去協調嗎"},{"start":107.366,"end":122.359,"text":"當然我們可以參考一下各縣市政府的狀況也許我們看看是不是需要就是來督導他們盡量往一致的方向來做處理我簡單說像臺北市他108年之後他們召開不動產平價委員會他們就取消了五層樓以下房屋設有電梯的這個加價的規定"},{"start":136.65,"end":157.785,"text":"我們新北市還是有啊你只要你又鼓勵我們的人去申請補助然後去裝電梯結果裝了電梯之後我們的房屋稅又要增加那其實光新北跟台北就非常的不一致我覺得這個我們財政部是不是應該要去協調一下"},{"start":160.612,"end":163.014,"text":"我必須說,六都裡面的臺北、新北、桃園,桃園也沒有,臺北也沒有,只有新北有。那這樣子,其實我覺得這個金額不大。"},{"start":186.311,"end":187.212,"text":"好,好,謝謝委員。"},{"start":215.882,"end":215.902,"text":"謝謝委員 謝謝"}]}}}}