{"id":152208,"url":"https://ivod.ly.gov.tw/Play/Clip/1M/152208","video_url":"https://ivod-lyvod.cdn.hinet.net/vod_1/_definst_/mp4:1MClips/6319d5f220c85a6851170f047314c9eb84bf63cf92ad2af6801aa916026d4d4207ad918d6d5f52c65ea18f28b6918d91.mp4/playlist.m3u8","委員名稱":"陳玉珍","委員發言時間":"11:11:02 - 11:19:26","影片長度":"00:08:24","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":504,"end_time":"2024-05-06T11:19:26+08:00","start_time":"2024-05-06T11:11:02+08:00","features":["ai-transcript","gazette"],"type":"Clip","gazette":{"lineno":713,"blocks":[["陳委員玉珍：（11時11分）謝謝主席。主席，請次長。"],["主席：請李次長。"],["李次長慶華：委員好。"],["陳委員玉珍：次長早，辛苦了，恭喜留任，任重道遠！"],["李次長慶華：謝謝委員。"],["陳委員玉珍：國內的貧富差距越來越高，現在是窮更窮、富更富，現在的差距飆破66倍，相當的驚人，從109年所得分配級距與相應對之稅捐負擔比例來看，藍色線是所得分配級距，紅色線是相對應的稅捐負擔，簡單的趨勢來看，就是當所得越來越多的時候，與相對應的稅捐負擔差距也越來越大，這就是一般百姓的心聲，比如上班族、薪資，賺的每一分錢都要繳稅，窮人一分稅都跑不掉，富人賺的比較多，事實上卻沒有相對應繳比較多稅，有沒有什麼方式可以在稅制上面改革？我相信我國的富裕階層也願意多繳一點稅，為國家貢獻心力，但是在稅制上，我們有沒有什麼方式或政策來改變這樣的情形？"],["李次長慶華：報告委員，其實在所得重分配這件事情上面，財政部是非常重視的，所以近幾年我們對於這些薪資所得者、中低所得者、育兒家庭有很多的減稅措施，除此之外，當然我們也希望能夠對一些所得比較高的人或財富比較充裕的人合理課稅，因此，我們也實施房地合一所得稅制以及房屋稅差別稅率2.0制度。另外，我們也在所得基本稅額條例針對一般民眾買賣未上市櫃股票的證券交易所得，也把它納入基本所得的課稅範圍，這個部分的制度改變就是希望能夠對於所得重分配這件事情有一些著墨。其實經過我們這麼多的努力，從稅的角度來看，像現在正在申報綜合所得稅，從110年度綜合所得稅申報的狀況來看，已經有305萬戶的民眾是不用繳稅的。"],["陳委員玉珍：因為現在是納稅季，根據納稅者權利保護法的規定，為了保護納稅人的權利，所以你們每年都會公布基本生活所需費用，現在是113年，要繳112年的稅。"],["李次長慶華：這個我們逐年調整。"],["陳委員玉珍：112年為20.2萬元，就是不用繳稅的門檻，這部法律於2016年12月經立法院三讀通過，同年12月28日總統公布以後，2017年12月28日開始施行，但到目前為止，沒有修訂任何一個條文，你們有沒有做什麼相關的修法討論？"],["李次長慶華：報告委員，納保法從106年實施到現在，基本上它運作得也算相當順暢，有關這些……"],["陳委員玉珍：納保法第二十條規定，稅捐稽徵機關應主動提供納稅者妥適必要之協助，並以任務編組方式指定專人為納稅者權利保護官，請問目前全國的納保官是誰擔任？"],["李次長慶華：目前我們的納保官是由各稽徵機關的資深稅務同仁擔任。"],["陳委員玉珍：就是稅務局裡面的同仁擔任，所以是由稅務機關裡面的人擔任納保官，代表人民向課徵單位檢討不合理的課稅，這是不是有一點……"],["李次長慶華：我要說明一下……"],["陳委員玉珍：你要代表人民向機關檢討，然後又請那個機關擔任納保官，納保官的立場是要保護國庫，還是保護稅捐機關，還是會保護人民？你瞭解我的意思嗎？"],["李次長慶華：我瞭解。"],["陳委員玉珍：由你們自己裡面的人擔任，會不會有點球員兼裁判？"],["李次長慶華：不會，跟委員報告，為什麼是由我們稅捐機關人員任務編組來擔任納稅者權利保護官，因為現在進入納保官的這些同仁都是非常有經驗的資深同仁。"],["陳委員玉珍：我當然不否認，一定是非常瞭解的。"],["李次長慶華：而且他對稅務案件非常瞭解。"],["陳委員玉珍：像我們民代常常接受到很多民眾的陳情案，如果納保官又是由你們裡面的人擔任，很多行政處分要做課徵決定時，事實上，還是由相關的課徵機關、稅捐機關決定，又由裡面的人擔任納保官的話，這樣怎麼保護人民的權利呢？"],["李次長慶華：跟委員報告，因為這個納保官……"],["陳委員玉珍：事實上，這個部分應該可以討論修改。"],["李次長慶華：我要先跟委員報告，雖然納保官本身是由我們的稅務同仁擔任，但是他是站在一個非常客觀的立場，而且非常公平，因為他非常有經驗，所以他可以知道民眾發生什麼問題。"],["陳委員玉珍：我相信他非常有經驗……"],["李次長慶華：都可以協助解決問題。"],["陳委員玉珍：但是不是非常的客觀或公平？"],["李次長慶華：真的是很客觀、公平。"],["陳委員玉珍：主要也不是從你來看，而是要從百姓的信任度來看。"],["李次長慶華：有，委員可以去跟民間訪查一下，接受過我們納保官服務的這些納稅義務人，或是公會業者、記帳士、會計師公會，他們都覺得納保官的服務確實能夠給予他們很多的協助，而且我們針對這些服務的結果每一季都會開諮詢委員會，邀請外部的學者專家來做相關檢視，我們服務的成果會在每一年公布於機關網站，而且也有報給立法院做參考，所以這個部分我們覺得是可以禁得起檢視的。"],["陳委員玉珍：所以你覺得由你們自己來擔任是沒有什麼疑問就對了？"],["李次長慶華：我們是真的可以禁得起檢視，因為我們的納保官真的很棒。"],["陳委員玉珍：我沒有說禁不起，我是肯定這些人的專業，一定沒有問題，我是認為要從百姓的角度出發，這種信任感，你們可以思考看看，社會上有很多公正也專業的人士，也許也可以思考看看。"],["李次長慶華：好，謝謝委員。"],["陳委員玉珍：回到今天討論的制定地方特別稅的問題，現在有地方特別稅的縣市有10個，包含桃園、高雄、宜蘭、苗栗、南投、雲林、嘉義、屏東、花蓮及臺東，金門縣以前也討論過要課徵觀光稅，但是因為現在景氣非常不好，所以不可能，我們也很怕嚇走旅客。金門縣常常在討論的事情是我們的過境旅客相當多，過境旅客也許對地方有點貢獻，但貢獻還是不足，你覺得離島是不是可以考慮對過境旅客課過境捐，這個部分可以幫我們研究一下嗎？"],["李次長慶華：跟委員報告，因為地方稅法通則雖然有賦予地方可以開徵特別稅課或相關權責，但是通則第三條有特別明定，對於有關轄區外交易、流通至轄區外之天然資源或礦產品、或是有損及國家整體利益或其他地方公共利益事項是不宜課徵的。以前金門縣曾經有想過，其實不只金門縣，還有有些縣市都因為觀光的考量，有些是覺得人太多了，造成他們的污染，希望能夠對過境……"],["陳委員玉珍：我是不會建議我們要課觀光稅，因為我們的人不夠，沒有人啦！"],["李次長慶華：我知道，他們就是希望對過境能夠課徵……"],["陳委員玉珍：課了以後沒人來，這樣就不好了，但是過境的人倒是不少，而且每次只要天氣有什麼問題，機場、水頭碼頭全部都是好像變成地方政府的責任，不管過境的是誰，都會要求地方政府來負相關的責任。"],["李次長慶華：主要就是因為有這樣的限制，有幾個不能課徵的範圍。"],["陳委員玉珍：針對離島這個部分，你們做一下報告，好嗎？"],["李次長慶華：好，我們可以把這個部分的評估報告提供給委員參考。"],["陳委員玉珍：好，謝謝。"],["主席：謝謝。"],["主席（陳委員玉珍代）：接著請羅明才委員。"]],"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":"152208","pyannote":{"name":"ronny","tool":"pyannote","data":{"url":"https://ivod.ly.gov.tw/Play/Clip/1M/152208","tool":"pyannote","id":"152208-pyannote"},"job_id":"e9KRoiqvhtSH17Qs","queued_at":"2024-05-31 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{\"word\": \"宜\", \"start\": 459.145, \"end\": 459.305, \"score\": 0.536}, {\"word\": \"克\", \"start\": 459.305, \"end\": 459.446, \"score\": 0.948}, {\"word\": \"徵\"}, {\"word\": \"的\", \"start\": 459.446, \"end\": 459.466, \"score\": 0.0}, {\"word\": \"謝\"}, {\"word\": \"謝\"}, {\"word\": \"委\", \"start\": 483.988, \"end\": 484.008, \"score\": 0.0}, {\"word\": \"員\"}, {\"word\": \"﹗\"}], \"language\": \"zh\"}","srt":"1\n00:00:06,211 --> 00:00:28,098\n謝謝主席主席請次長請李次長委員好次長早辛苦了恭喜劉任謝謝委員謝謝任重道遠我們國內的貧富差距越來越高你看現在是窮更窮富更富現在差距標破66倍\n\n2\n00:00:31,253 --> 00:00:41,277\n109年所得分配積聚和相應對的稅捐負擔的比例這個藍色線是所得分配積聚紅色線是相應對的稅捐負擔簡單的趨勢看來就是所得越來越多的時候相應對的稅捐負擔差距越來越大\n\n3\n00:00:55,814 --> 00:01:18,799\n那意思就是說一般百姓的心聲比如說上班族啊薪資啊就覺得說每賺的每一分錢都要繳稅就是窮人一分錢都一分稅都跑不掉那富人賺的比較多事實上沒有相對應繳比較多稅有沒有什麼方式可以在稅制上面改革我相信我國的這個富裕階層有願意多繳一點稅為國家貢獻心力\n\n4\n00:01:21,700 --> 00:01:41,045\n在稅制上有沒有什麼方式、什麼政策來改變這樣的情形?報告委員,其實我們在所得存分配這件事情上面財政部是非常重視的所以近幾年除了我們之前對於這些薪資所得者還有就是中低所得者還有一些育兒家庭我們有了很多的減稅措施\n\n5\n00:01:42,185 --> 00:02:09,215\n之外呢當然我們也希望能夠對一些就是所得比較高的人或財富比較充裕的人我們希望能夠合理的課稅所以我們也實施了這個就是房地合一所得稅制還有房屋稅的差別稅率2.0的制度那另外我們也在所得基本稅的條例裡面呢針對這個如果是一般民眾的去買賣未上市貴股票的這個證券交易所得呢我們也把他納入我們基本所得課稅的範圍\n\n6\n00:02:10,935 --> 00:02:26,026\n當然這個部分的制度的改變當然希望能夠對於所得重分配這件事情能夠有一些琢磨那其實經過我們這麼多的努力其實從稅的角度來看的話像現在我們正在申報綜合所得稅我們從110年度綜合所得稅申報的狀況來看其實已經有305萬戶的民眾他是不用繳稅的\n\n7\n00:02:33,391 --> 00:02:48,601\n現在我們是納稅器,你們之前有過一個納稅者權利保護法,保護納稅人的權利,所以你們都會公布每年基本生活費用,112年,現在1比3繳12年,20.2萬元,就是不用繳稅的門檻,這個法律通過以後是2016年12月\n\n8\n00:02:59,668 --> 00:03:19,400\n我們立法院三度通過那同年12月28日總統公佈以後2017年12月28日開始實行但到目前為止沒有修訂任何一個條文那你們有沒有做什麼相關的修法討論因為我們納保法從106年實施到現在基本上因為它運作的也算相當的順暢\n\n9\n00:03:20,541 --> 00:03:23,564\n納保法第20條有規定稅爭機關應該主動提供納稅者妥適必要的協助並以任務編組方式指定專人為納稅者權力保護官\n\n10\n00:03:40,340 --> 00:03:57,236\n請問您目前全國的納稅、納保官是誰擔任?目前我們那個納保官是由我們各基金機關的資深的稅務同仁來擔任納保官。就是稅務局裡面的同仁擔任嗎?所以由稅務機關裡面的人來擔任納保官嘛,代表人民像\n\n11\n00:04:19,318 --> 00:04:42,772\n會不會有點求援兼裁判?不會,其實今天要跟委員報告為什麼我們是由我們自己稅務院金官的人員任務編組來擔任這個納稅者權力保護官因為呢我們現在這個讓他進入納保官的這些同仁他都是非常有經驗的資深的人而且他對稅務案件是非常了解的\n\n12\n00:04:44,153 --> 00:04:44,413\n委員賴士葆\n\n13\n00:05:08,607 --> 00:05:11,288\n我相信非常有經驗,都可以協助解決問題。\n\n14\n00:05:50,543 --> 00:06:11,745\n每一季我們都會開諮詢委員會來邀請外部的學者專家來做相關的檢視那我們服務的成果也會在每一年都會公報公布於我們這個機關的網站而且有報給立法院來做參考所以這個部分其實也可以我們是覺得值得可以檢視的可以經得起檢視的所以你覺得由你們自己來擔任是沒有什麼\n\n15\n00:06:12,726 --> 00:06:26,824\n我沒有說禁不起,我是肯定這些專業一定沒有問題,要從百姓的角度來出發這種信任感,我們可以思考看看,因為社會上有很多公正也專業的人士,也許也可以思考看看。\n\n16\n00:06:32,048 --> 00:06:53,225\n今天討論這個地方稅這個問題現在有地方特別稅的縣市有10個嘛桃園、高雄、宜蘭、苗栗南投、雲林、嘉義、屏東、花蓮跟台東啦我們金門縣已經也討論過要增這個觀光稅但是現在景氣非常不好這不可能啦因為我們很怕嚇走這個旅客啦但是我們金門縣常在討論的事情是說這個\n\n17\n00:06:55,006 --> 00:07:11,844\n我們的過境旅客相當多啦那也許對地方的有點貢獻但貢獻還是不足啦齁過境的這個旅客那你覺得我們旅島這個是不是可以考慮對這個過境旅客科一點過境的捐啊這一個部分你可以幫我們研究一下嗎\n\n18\n00:07:12,564 --> 00:07:39,466\n是各位報告因為我們地方稅法通則雖然有賦予地方可以開徵這個特別稅客或這個相關的權責但是呢因為我們這個通則的第三條有特別明定就是說對於這個有關這個轄區外的交易啊也就是流通至轄區外的天然資源或者是礦產品或者是說有損及國家整體利益或其他地方公共利益的事項是不宜克徵的\n\n19\n00:08:03,988 --> 00:08:04,008\n謝謝委員﹗\n\n","tsv":"start\tend\ttext\n6211\t28098\t謝謝主席 主席請次長請李次長委員好 次長早 辛苦了 恭喜劉任謝謝委員謝謝任重道遠 我們國內的貧富差距越來越高你看現在是窮更窮 富更富 現在差距標破66倍\n31253\t41277\t109年所得分配積聚和相應對的稅捐負擔的比例這個藍色線是所得分配積聚紅色線是相應對的稅捐負擔簡單的趨勢看來就是所得越來越多的時候相應對的稅捐負擔差距越來越大\n55814\t78799\t那意思就是說一般百姓的心聲比如說上班族啊薪資啊就覺得說每賺的每一分錢都要繳稅就是窮人一分錢都一分稅都跑不掉那富人賺的比較多事實上沒有相對應繳比較多稅有沒有什麼方式可以在稅制上面改革我相信我國的這個富裕階層有願意多繳一點稅為國家貢獻心力\n81700\t101045\t在稅制上有沒有什麼方式、什麼政策來改變這樣的情形?報告委員,其實我們在所得存分配這件事情上面財政部是非常重視的所以近幾年除了我們之前對於這些薪資所得者還有就是中低所得者還有一些育兒家庭我們有了很多的減稅措施\n102185\t129215\t之外呢當然我們也希望能夠對一些就是所得比較高的人或財富比較充裕的人我們希望能夠合理的課稅所以我們也實施了這個就是房地合一所得稅制還有房屋稅的差別稅率2.0的制度那另外我們也在所得基本稅的條例裡面呢針對這個如果是一般民眾的去買賣未上市貴股票的這個證券交易所得呢我們也把他納入我們基本所得課稅的範圍\n130935\t146026\t當然這個部分的制度的改變當然希望能夠對於所得重分配這件事情能夠有一些琢磨那其實經過我們這麼多的努力其實從稅的角度來看的話像現在我們正在申報綜合所得稅我們從110年度綜合所得稅申報的狀況來看其實已經有305萬戶的民眾他是不用繳稅的\n153391\t168601\t現在我們是納稅器,你們之前有過一個納稅者權利保護法,保護納稅人的權利,所以你們都會公布每年基本生活費用,112年,現在1比3繳12年,20.2萬元,就是不用繳稅的門檻,這個法律通過以後是2016年12月\n179668\t199400\t我們立法院三度通過那同年12月28日總統公佈以後2017年12月28日開始實行但到目前為止沒有修訂任何一個條文那你們有沒有做什麼相關的修法討論因為我們納保法從106年實施到現在基本上因為它運作的也算相當的順暢\n200541\t203564\t納保法第20條有規定稅爭機關應該主動提供納稅者妥適必要的協助並以任務編組方式指定專人為納稅者權力保護官\n220340\t237236\t請問您目前全國的納稅、納保官是誰擔任?目前我們那個納保官是由我們各基金機關的資深的稅務同仁來擔任納保官。就是稅務局裡面的同仁擔任嗎?所以由稅務機關裡面的人來擔任納保官嘛,代表人民像\n238097\t259258\t⋯⋯⋯⋯\n259318\t282772\t會不會有點求援兼裁判?不會,其實今天要跟委員報告為什麼我們是由我們自己稅務院金官的人員任務編組來擔任這個納稅者權力保護官因為呢我們現在這個讓他進入納保官的這些同仁他都是非常有經驗的資深的人而且他對稅務案件是非常了解的\n284153\t284413\t委員賴士葆\n308607\t311288\t我相信非常有經驗,都可以協助解決問題。\n327295\t350503\t⋯⋯⋯⋯\n350543\t371745\t每一季我們都會開諮詢委員會來邀請外部的學者專家來做相關的檢視那我們服務的成果也會在每一年都會公報公布於我們這個機關的網站而且有報給立法院來做參考所以這個部分其實也可以我們是覺得值得可以檢視的可以經得起檢視的所以你覺得由你們自己來擔任是沒有什麼\n372726\t386824\t我沒有說禁不起,我是肯定這些專業一定沒有問題,要從百姓的角度來出發這種信任感,我們可以思考看看,因為社會上有很多公正也專業的人士,也許也可以思考看看。\n392048\t413225\t今天討論這個地方稅這個問題現在有地方特別稅的縣市有10個嘛桃園、高雄、宜蘭、苗栗南投、雲林、嘉義、屏東、花蓮跟台東啦我們金門縣已經也討論過要增這個觀光稅但是現在景氣非常不好這不可能啦因為我們很怕嚇走這個旅客啦但是我們金門縣常在討論的事情是說這個\n415006\t431844\t我們的過境旅客相當多啦那也許對地方的有點貢獻但貢獻還是不足啦齁過境的這個旅客那你覺得我們旅島這個是不是可以考慮對這個過境旅客科一點過境的捐啊這一個部分你可以幫我們研究一下嗎\n432564\t459466\t是各位報告因為我們地方稅法通則雖然有賦予地方可以開徵這個特別稅客或這個相關的權責但是呢因為我們這個通則的第三條有特別明定就是說對於這個有關這個轄區外的交易啊也就是流通至轄區外的天然資源或者是礦產品或者是說有損及國家整體利益或其他地方公共利益的事項是不宜克徵的\n460026\t483968\t⋯⋯⋯⋯\n483988\t484008\t謝謝委員﹗\n","txt":"謝謝主席 主席請次長請李次長委員好 次長早 辛苦了 恭喜劉任謝謝委員謝謝任重道遠 我們國內的貧富差距越來越高你看現在是窮更窮 富更富 現在差距標破66倍\n109年所得分配積聚和相應對的稅捐負擔的比例這個藍色線是所得分配積聚紅色線是相應對的稅捐負擔簡單的趨勢看來就是所得越來越多的時候相應對的稅捐負擔差距越來越大\n那意思就是說一般百姓的心聲比如說上班族啊薪資啊就覺得說每賺的每一分錢都要繳稅就是窮人一分錢都一分稅都跑不掉那富人賺的比較多事實上沒有相對應繳比較多稅有沒有什麼方式可以在稅制上面改革我相信我國的這個富裕階層有願意多繳一點稅為國家貢獻心力\n在稅制上有沒有什麼方式、什麼政策來改變這樣的情形?報告委員,其實我們在所得存分配這件事情上面財政部是非常重視的所以近幾年除了我們之前對於這些薪資所得者還有就是中低所得者還有一些育兒家庭我們有了很多的減稅措施\n之外呢當然我們也希望能夠對一些就是所得比較高的人或財富比較充裕的人我們希望能夠合理的課稅所以我們也實施了這個就是房地合一所得稅制還有房屋稅的差別稅率2.0的制度那另外我們也在所得基本稅的條例裡面呢針對這個如果是一般民眾的去買賣未上市貴股票的這個證券交易所得呢我們也把他納入我們基本所得課稅的範圍\n當然這個部分的制度的改變當然希望能夠對於所得重分配這件事情能夠有一些琢磨那其實經過我們這麼多的努力其實從稅的角度來看的話像現在我們正在申報綜合所得稅我們從110年度綜合所得稅申報的狀況來看其實已經有305萬戶的民眾他是不用繳稅的\n現在我們是納稅器,你們之前有過一個納稅者權利保護法,保護納稅人的權利,所以你們都會公布每年基本生活費用,112年,現在1比3繳12年,20.2萬元,就是不用繳稅的門檻,這個法律通過以後是2016年12月\n我們立法院三度通過那同年12月28日總統公佈以後2017年12月28日開始實行但到目前為止沒有修訂任何一個條文那你們有沒有做什麼相關的修法討論因為我們納保法從106年實施到現在基本上因為它運作的也算相當的順暢\n納保法第20條有規定稅爭機關應該主動提供納稅者妥適必要的協助並以任務編組方式指定專人為納稅者權力保護官\n請問您目前全國的納稅、納保官是誰擔任?目前我們那個納保官是由我們各基金機關的資深的稅務同仁來擔任納保官。就是稅務局裡面的同仁擔任嗎?所以由稅務機關裡面的人來擔任納保官嘛,代表人民像\n⋯⋯⋯⋯\n會不會有點求援兼裁判?不會,其實今天要跟委員報告為什麼我們是由我們自己稅務院金官的人員任務編組來擔任這個納稅者權力保護官因為呢我們現在這個讓他進入納保官的這些同仁他都是非常有經驗的資深的人而且他對稅務案件是非常了解的\n委員賴士葆\n我相信非常有經驗,都可以協助解決問題。\n⋯⋯⋯⋯\n每一季我們都會開諮詢委員會來邀請外部的學者專家來做相關的檢視那我們服務的成果也會在每一年都會公報公布於我們這個機關的網站而且有報給立法院來做參考所以這個部分其實也可以我們是覺得值得可以檢視的可以經得起檢視的所以你覺得由你們自己來擔任是沒有什麼\n我沒有說禁不起,我是肯定這些專業一定沒有問題,要從百姓的角度來出發這種信任感,我們可以思考看看,因為社會上有很多公正也專業的人士,也許也可以思考看看。\n今天討論這個地方稅這個問題現在有地方特別稅的縣市有10個嘛桃園、高雄、宜蘭、苗栗南投、雲林、嘉義、屏東、花蓮跟台東啦我們金門縣已經也討論過要增這個觀光稅但是現在景氣非常不好這不可能啦因為我們很怕嚇走這個旅客啦但是我們金門縣常在討論的事情是說這個\n我們的過境旅客相當多啦那也許對地方的有點貢獻但貢獻還是不足啦齁過境的這個旅客那你覺得我們旅島這個是不是可以考慮對這個過境旅客科一點過境的捐啊這一個部分你可以幫我們研究一下嗎\n是各位報告因為我們地方稅法通則雖然有賦予地方可以開徵這個特別稅客或這個相關的權責但是呢因為我們這個通則的第三條有特別明定就是說對於這個有關這個轄區外的交易啊也就是流通至轄區外的天然資源或者是礦產品或者是說有損及國家整體利益或其他地方公共利益的事項是不宜克徵的\n⋯⋯⋯⋯\n謝謝委員﹗\n","vtt":"WEBVTT\n\n00:06.211 --> 00:28.098\n謝謝主席主席請次長請李次長委員好次長早辛苦了恭喜劉任謝謝委員謝謝任重道遠我們國內的貧富差距越來越高你看現在是窮更窮富更富現在差距標破66倍\n\n00:31.253 --> 00:41.277\n109年所得分配積聚和相應對的稅捐負擔的比例這個藍色線是所得分配積聚紅色線是相應對的稅捐負擔簡單的趨勢看來就是所得越來越多的時候相應對的稅捐負擔差距越來越大\n\n00:55.814 --> 01:18.799\n那意思就是說一般百姓的心聲比如說上班族啊薪資啊就覺得說每賺的每一分錢都要繳稅就是窮人一分錢都一分稅都跑不掉那富人賺的比較多事實上沒有相對應繳比較多稅有沒有什麼方式可以在稅制上面改革我相信我國的這個富裕階層有願意多繳一點稅為國家貢獻心力\n\n01:21.700 --> 01:41.045\n在稅制上有沒有什麼方式、什麼政策來改變這樣的情形?報告委員,其實我們在所得存分配這件事情上面財政部是非常重視的所以近幾年除了我們之前對於這些薪資所得者還有就是中低所得者還有一些育兒家庭我們有了很多的減稅措施\n\n01:42.185 --> 02:09.215\n之外呢當然我們也希望能夠對一些就是所得比較高的人或財富比較充裕的人我們希望能夠合理的課稅所以我們也實施了這個就是房地合一所得稅制還有房屋稅的差別稅率2.0的制度那另外我們也在所得基本稅的條例裡面呢針對這個如果是一般民眾的去買賣未上市貴股票的這個證券交易所得呢我們也把他納入我們基本所得課稅的範圍\n\n02:10.935 --> 02:26.026\n當然這個部分的制度的改變當然希望能夠對於所得重分配這件事情能夠有一些琢磨那其實經過我們這麼多的努力其實從稅的角度來看的話像現在我們正在申報綜合所得稅我們從110年度綜合所得稅申報的狀況來看其實已經有305萬戶的民眾他是不用繳稅的\n\n02:33.391 --> 02:48.601\n現在我們是納稅器,你們之前有過一個納稅者權利保護法,保護納稅人的權利,所以你們都會公布每年基本生活費用,112年,現在1比3繳12年,20.2萬元,就是不用繳稅的門檻,這個法律通過以後是2016年12月\n\n02:59.668 --> 03:19.400\n我們立法院三度通過那同年12月28日總統公佈以後2017年12月28日開始實行但到目前為止沒有修訂任何一個條文那你們有沒有做什麼相關的修法討論因為我們納保法從106年實施到現在基本上因為它運作的也算相當的順暢\n\n03:20.541 --> 03:23.564\n納保法第20條有規定稅爭機關應該主動提供納稅者妥適必要的協助並以任務編組方式指定專人為納稅者權力保護官\n\n03:40.340 --> 03:57.236\n請問您目前全國的納稅、納保官是誰擔任?目前我們那個納保官是由我們各基金機關的資深的稅務同仁來擔任納保官。就是稅務局裡面的同仁擔任嗎?所以由稅務機關裡面的人來擔任納保官嘛,代表人民像\n\n04:19.318 --> 04:42.772\n會不會有點求援兼裁判?不會,其實今天要跟委員報告為什麼我們是由我們自己稅務院金官的人員任務編組來擔任這個納稅者權力保護官因為呢我們現在這個讓他進入納保官的這些同仁他都是非常有經驗的資深的人而且他對稅務案件是非常了解的\n\n04:44.153 --> 04:44.413\n委員賴士葆\n\n05:08.607 --> 05:11.288\n我相信非常有經驗,都可以協助解決問題。\n\n05:50.543 --> 06:11.745\n每一季我們都會開諮詢委員會來邀請外部的學者專家來做相關的檢視那我們服務的成果也會在每一年都會公報公布於我們這個機關的網站而且有報給立法院來做參考所以這個部分其實也可以我們是覺得值得可以檢視的可以經得起檢視的所以你覺得由你們自己來擔任是沒有什麼\n\n06:12.726 --> 06:26.824\n我沒有說禁不起,我是肯定這些專業一定沒有問題,要從百姓的角度來出發這種信任感,我們可以思考看看,因為社會上有很多公正也專業的人士,也許也可以思考看看。\n\n06:32.048 --> 06:53.225\n今天討論這個地方稅這個問題現在有地方特別稅的縣市有10個嘛桃園、高雄、宜蘭、苗栗南投、雲林、嘉義、屏東、花蓮跟台東啦我們金門縣已經也討論過要增這個觀光稅但是現在景氣非常不好這不可能啦因為我們很怕嚇走這個旅客啦但是我們金門縣常在討論的事情是說這個\n\n06:55.006 --> 07:11.844\n我們的過境旅客相當多啦那也許對地方的有點貢獻但貢獻還是不足啦齁過境的這個旅客那你覺得我們旅島這個是不是可以考慮對這個過境旅客科一點過境的捐啊這一個部分你可以幫我們研究一下嗎\n\n07:12.564 --> 07:39.466\n是各位報告因為我們地方稅法通則雖然有賦予地方可以開徵這個特別稅客或這個相關的權責但是呢因為我們這個通則的第三條有特別明定就是說對於這個有關這個轄區外的交易啊也就是流通至轄區外的天然資源或者是礦產品或者是說有損及國家整體利益或其他地方公共利益的事項是不宜克徵的\n\n08:03.988 --> 08:04.008\n謝謝委員﹗\n\n","segments":[{"start":6.211,"end":28.098,"text":"謝謝主席 主席請次長請李次長委員好 次長早 辛苦了 恭喜劉任謝謝委員謝謝任重道遠 我們國內的貧富差距越來越高你看現在是窮更窮 富更富 現在差距標破66倍"},{"start":31.253,"end":41.277,"text":"109年所得分配積聚和相應對的稅捐負擔的比例這個藍色線是所得分配積聚紅色線是相應對的稅捐負擔簡單的趨勢看來就是所得越來越多的時候相應對的稅捐負擔差距越來越大"},{"start":55.814,"end":78.799,"text":"那意思就是說一般百姓的心聲比如說上班族啊薪資啊就覺得說每賺的每一分錢都要繳稅就是窮人一分錢都一分稅都跑不掉那富人賺的比較多事實上沒有相對應繳比較多稅有沒有什麼方式可以在稅制上面改革我相信我國的這個富裕階層有願意多繳一點稅為國家貢獻心力"},{"start":81.7,"end":101.045,"text":"在稅制上有沒有什麼方式、什麼政策來改變這樣的情形?報告委員,其實我們在所得存分配這件事情上面財政部是非常重視的所以近幾年除了我們之前對於這些薪資所得者還有就是中低所得者還有一些育兒家庭我們有了很多的減稅措施"},{"start":102.185,"end":129.215,"text":"之外呢當然我們也希望能夠對一些就是所得比較高的人或財富比較充裕的人我們希望能夠合理的課稅所以我們也實施了這個就是房地合一所得稅制還有房屋稅的差別稅率2.0的制度那另外我們也在所得基本稅的條例裡面呢針對這個如果是一般民眾的去買賣未上市貴股票的這個證券交易所得呢我們也把他納入我們基本所得課稅的範圍"},{"start":130.935,"end":146.026,"text":"當然這個部分的制度的改變當然希望能夠對於所得重分配這件事情能夠有一些琢磨那其實經過我們這麼多的努力其實從稅的角度來看的話像現在我們正在申報綜合所得稅我們從110年度綜合所得稅申報的狀況來看其實已經有305萬戶的民眾他是不用繳稅的"},{"start":153.391,"end":168.601,"text":"現在我們是納稅器,你們之前有過一個納稅者權利保護法,保護納稅人的權利,所以你們都會公布每年基本生活費用,112年,現在1比3繳12年,20.2萬元,就是不用繳稅的門檻,這個法律通過以後是2016年12月"},{"start":179.668,"end":199.4,"text":"我們立法院三度通過那同年12月28日總統公佈以後2017年12月28日開始實行但到目前為止沒有修訂任何一個條文那你們有沒有做什麼相關的修法討論因為我們納保法從106年實施到現在基本上因為它運作的也算相當的順暢"},{"start":200.541,"end":203.564,"text":"納保法第20條有規定稅爭機關應該主動提供納稅者妥適必要的協助並以任務編組方式指定專人為納稅者權力保護官"},{"start":220.34,"end":237.236,"text":"請問您目前全國的納稅、納保官是誰擔任?目前我們那個納保官是由我們各基金機關的資深的稅務同仁來擔任納保官。就是稅務局裡面的同仁擔任嗎?所以由稅務機關裡面的人來擔任納保官嘛,代表人民像"},{"start":238.097,"end":259.258,"text":"⋯⋯⋯⋯"},{"start":259.318,"end":282.772,"text":"會不會有點求援兼裁判?不會,其實今天要跟委員報告為什麼我們是由我們自己稅務院金官的人員任務編組來擔任這個納稅者權力保護官因為呢我們現在這個讓他進入納保官的這些同仁他都是非常有經驗的資深的人而且他對稅務案件是非常了解的"},{"start":284.153,"end":284.413,"text":"委員賴士葆"},{"start":308.607,"end":311.288,"text":"我相信非常有經驗,都可以協助解決問題。"},{"start":327.295,"end":350.503,"text":"⋯⋯⋯⋯"},{"start":350.543,"end":371.745,"text":"每一季我們都會開諮詢委員會來邀請外部的學者專家來做相關的檢視那我們服務的成果也會在每一年都會公報公布於我們這個機關的網站而且有報給立法院來做參考所以這個部分其實也可以我們是覺得值得可以檢視的可以經得起檢視的所以你覺得由你們自己來擔任是沒有什麼"},{"start":372.726,"end":386.824,"text":"我沒有說禁不起,我是肯定這些專業一定沒有問題,要從百姓的角度來出發這種信任感,我們可以思考看看,因為社會上有很多公正也專業的人士,也許也可以思考看看。"},{"start":392.048,"end":413.225,"text":"今天討論這個地方稅這個問題現在有地方特別稅的縣市有10個嘛桃園、高雄、宜蘭、苗栗南投、雲林、嘉義、屏東、花蓮跟台東啦我們金門縣已經也討論過要增這個觀光稅但是現在景氣非常不好這不可能啦因為我們很怕嚇走這個旅客啦但是我們金門縣常在討論的事情是說這個"},{"start":415.006,"end":431.844,"text":"我們的過境旅客相當多啦那也許對地方的有點貢獻但貢獻還是不足啦齁過境的這個旅客那你覺得我們旅島這個是不是可以考慮對這個過境旅客科一點過境的捐啊這一個部分你可以幫我們研究一下嗎"},{"start":432.564,"end":459.466,"text":"是各位報告因為我們地方稅法通則雖然有賦予地方可以開徵這個特別稅客或這個相關的權責但是呢因為我們這個通則的第三條有特別明定就是說對於這個有關這個轄區外的交易啊也就是流通至轄區外的天然資源或者是礦產品或者是說有損及國家整體利益或其他地方公共利益的事項是不宜克徵的"},{"start":460.026,"end":483.968,"text":"⋯⋯⋯⋯"},{"start":483.988,"end":484.008,"text":"謝謝委員﹗"}]}}}}