{"id":154262,"url":"https://ivod.ly.gov.tw/Play/Clip/1M/154262","video_url":"https://ivod-lyvod.cdn.hinet.net/vod_1/_definst_/mp4:1MClips/0ea7781078621bd1931f494f8d92d73708df44dd9bf560a23176ac657cb8ac9cff11454beb88585d5ea18f28b6918d91.mp4/playlist.m3u8","委員名稱":"黃珊珊","委員發言時間":"10:51:18 - 11:01:31","影片長度":"00:10:13","會議時間":"2024-06-26T09:00:00+08:00","會議名稱":"立法院第11屆第1會期財政委員會第19次全體委員會議（事由：審查行政院函請審議、本院委員鄭天財Sra 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\"然後至於我們的18萬是放在特別扣除額裏面還有跟委員報告這18萬的支出呢還要如果是它是超額應該怎麼講租金補貼它如果有租金補貼的話超過租金補貼的部分是可以做扣除也就是租金補貼那個不會再影響它\", \"words\": [{\"word\": \"然\", \"start\": 230.711, \"end\": 230.851, \"score\": 0.713}, {\"word\": \"後\", \"start\": 230.851, \"end\": 231.491, \"score\": 0.965}, {\"word\": \"至\", \"start\": 231.491, \"end\": 231.691, \"score\": 0.963}, {\"word\": \"於\", \"start\": 231.691, \"end\": 232.371, \"score\": 0.969}, {\"word\": \"我\", \"start\": 232.371, \"end\": 232.691, \"score\": 0.869}, {\"word\": \"們\"}, {\"word\": \"的\", \"start\": 232.691, \"end\": 232.831, \"score\": 0.998}, {\"word\": \"1\"}, {\"word\": \"8\"}, {\"word\": \"萬\"}, {\"word\": \"是\", \"start\": 232.831, \"end\": 233.592, \"score\": 0.901}, {\"word\": \"放\", \"start\": 233.592, \"end\": 233.752, \"score\": 0.857}, {\"word\": \"在\", \"start\": 233.752, \"end\": 233.972, \"score\": 0.957}, {\"word\": \"特\", \"start\": 233.972, \"end\": 234.192, \"score\": 0.957}, {\"word\": \"別\", \"start\": 234.192, \"end\": 234.452, 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\"zh\"}","srt":"1\n00:00:03,133 --> 00:00:12,046\n這個時間緊鑼密鼓我希望財政部盡快的跟各縣市政府再把相關的東西整理一下也有如果有什麼意見的話我覺得都可以討論好嗎\n\n2\n00:00:13,732 --> 00:00:31,527\n我們會跟各地方政府來在座討論謝謝委員今天我要問的是就是央行的總裁楊金龍其實他曾經在立法院說他自己也是40歲才首購年輕人如果買不起房大部分可以選擇先租房所以租市場\n\n3\n00:00:32,988 --> 00:00:55,617\n應該是目前為止大概算起來有98萬戶如果一家有2到3個人的話大概將近再加20多萬的學生我們有300萬戶的租屋組所以租屋組在台灣是人口的15%左右也就是說目前為止購屋如果沒有辦法那麼快購屋所以租屋應該是一個選擇對吧\n\n4\n00:00:58,018 --> 00:01:08,800\n而且台灣還有300萬人正在租屋所以目前為止我們應該是認為租屋的經濟能力會比有買房的經濟能力稍微弱勢吧\n\n5\n00:01:10,390 --> 00:01:13,231\n關於所得稅法,我們針對各項免稅額和各項扣除額特別去算了一下。其實在房貸有房貸自用住宅的扣除額,在租金有租金的扣除額。\n\n6\n00:01:36,800 --> 00:01:51,997\n從單單所得稅法這一條17條我們目前為怎麼算起來非常的有趣我們相對經濟弱勢的租屋族我們給他的優惠反而比有自用貸款的購屋族給他的扣除而來的少\n\n7\n00:01:53,089 --> 00:02:12,228\n我簡單的說如果目前的利率大概是2%30年期的房貸貸款的金額要超過1500萬每年利息才會到達我們所得稅法30萬的扣除的上限也就是說考量我們的房貸大概是八成所以買一個1800多萬的房子\n\n8\n00:02:14,790 --> 00:02:29,452\n他繳的自用租財利息才會達到我們所得稅法給他的稅負減免的範圍也就是他要買一個很高至少1800萬的房子但是我們的房租扣除了現在是18萬\n\n9\n00:02:30,914 --> 00:02:47,976\n那如果按照這個房租的扣除了他的投資報酬率我們用最少的2%來算他租了一個房子大概900萬他就會達到他的政府稅負減免的範圍也就是說我們的所得稅法對於購屋族比較優惠\n\n10\n00:02:49,238 --> 00:02:49,338\n﹚黃珊珊﹚\n\n11\n00:03:12,540 --> 00:03:30,358\n一千四百塊一坪一個小家庭租20坪一對夫妻大概他一年的房租就要30萬所以我們只給他扣18萬所以部長你覺得我們所得稅法是對購屋族比較優惠對租屋族比較苛刻嗎?\n\n12\n00:03:32,657 --> 00:03:38,322\n委員報告啊,這個30萬是在列舉扣除額裡面,那這個當時委員也算出來的,但是在訂30萬的時候,當時的利率是比較高的,所以訂了一個30萬,我們訂得太高了是嗎?\n\n13\n00:03:50,711 --> 00:04:12,417\n然後至於我們的18萬是放在特別扣除額裏面還有跟委員報告這18萬的支出呢還要如果是它是超額應該怎麼講租金補貼它如果有租金補貼的話超過租金補貼的部分是可以做扣除也就是租金補貼那個不會再影響它\n\n14\n00:04:13,217 --> 00:04:14,958\n所以部長我的意思是說特的確是我們所得稅法裡面對於租族跟\n\n15\n00:04:22,179 --> 00:04:44,938\n國務組不同的對待這個是有認為有必要真的有必要對於18萬的扣除額我們有必要再做檢討而且這麼多年在房貸利息已經調漲過4次但是房租扣除額2000年之後24年只在去年調升過一次所以這個是有必要檢討的\n\n16\n00:04:46,399 --> 00:05:01,565\n這個是二十多年來我們只條生過那麼一次所以我認為啦租稅的中立性還是應該公平對待所以不管怎麼樣我希望這個部分要做一個檢討我們也會提案也希望財政部有一些相關的這個18萬的部分是\n\n17\n00:05:02,225 --> 00:05:04,567\n新青年貸款目前為止他的父母親有房子,他能不能夠貸?\n\n18\n00:05:24,312 --> 00:05:25,893\n那請問一下所得稅法裡面房租的扣除額跟他有撫養父母的撫養扣除額他們能不能夠同時申請?\n\n19\n00:05:50,069 --> 00:06:15,395\n您說指房屋租金支出的費用我房屋不能夠扣除跟我父母有沒有房子有沒有關係那是同一個申報戶裡面是同一個申報戶裡面的話如果他被我撫養他爸媽有房子我就不能扣我的房租了對吧對就不行因為他是同一個申報戶而且是他要撫養清楚部長剛剛講了新青安我們認為他是成年人所以他父母有房子跟他沒有關係\n\n20\n00:06:16,835 --> 00:06:23,021\n今天所得稅我能不能扣房子?扣房租扣除了跟我爸媽有沒有房子為什麼有關係?\n\n21\n00:06:24,670 --> 00:06:50,862\n我再講一遍很多人是中南部的爸媽有老家的房子他到北部來租房子但是他爸媽可能年紀大了所以他沒有辦法之後他會繼續撫養父母撫養義務是每一個人的存在不會因為他家住哪裡他就沒有撫養義務當他的爸媽有房子的時候他在台北租房子的扣除額就不能計算你覺得這樣公平嗎\n\n22\n00:06:54,056 --> 00:07:18,828\n當時我們確實把他放在同一個報戶裡面這兩個事情對我來說他就是矛盾的如果親親案貸款我們認為他是成年人他爸媽的房子跟他無關他應該自己負責所以他可以取得親親案貸款但是當他爸媽在南部有房子他在台北的租屋的金額在他的薪水裡面即使他撫養了他的父母他就沒有辦法\n\n23\n00:07:22,351 --> 00:07:28,779\n我希望財政部應該要去檢討一下這兩個的論理理由沒有辦法說服我\n\n24\n00:07:29,913 --> 00:07:50,510\n如果你剛剛講的那個是一個理由那就請把他當成成年人他的撫養義務是民法給他的不是因為他不能扣除所得相關的租金支出是因為他有撫養義務因為他爸媽幫他扣除了另外一筆錢這是不對的撫養義務是全中華民國人民都有的誰都有\n\n25\n00:07:52,532 --> 00:08:12,348\n不是只有他但是因為這樣他不能把房租的支出扣除這是不公平的部長你們有想過這件事嗎在訂這個條文的時候是有考慮過那為什麼還放在裡面所以我要講的是如果我們把它當成年人就把它當成年人\n\n26\n00:08:13,208 --> 00:08:24,738\n如果把他當撫養義務,他就是撫養義務。他有沒有租屋的事實,他有。那能不能扣除,我認為應該要去做檢討。這是第二個部分。部長,這個是今天我們提出的。這個部分,我們再來研議。\n\n27\n00:08:28,961 --> 00:08:51,381\n租稅中立性公平就好所以這個我們希望如果我們把租屋族當成政府希望剛剛講將近有300萬的租屋需求的人我們希望他又是我們承認他是經濟相對弱勢的人我們怎麼樣讓他在租稅上面得到一定公平的對待這個很重要\n\n28\n00:08:52,472 --> 00:09:15,092\n尤其是剛剛講我們不是要鼓勵人民孝順父母嗎?我們不是要鼓勵大家因為中南部的房子他可能有個老家但他在台北的租屋的費用竟然不能扣除這兩個本身就是矛盾衝突的所以部長我希望你研議我也希望在下一個會期前如果你們沒有相關的版本我們可能也會來提出修法的要求\n\n29\n00:09:16,352 --> 00:09:16,632\n我認為這兩個原理應該要一樣\n\n30\n00:09:46,161 --> 00:10:06,233\n是不是相同當然我們要看他的用意在哪裡還是回到稅稅工作平息委員剛剛提的那個我知道委員的意思這部分容我們再來做思考跟研議好的謝謝部長我等你的回答我們希望開議前也給我一個滿意的答覆謝謝委員謝謝謝謝黃珊珊委員的質詢請接著我們請武力化委員質詢\n\n","tsv":"start\tend\ttext\n3133\t12046\t這個時間緊鑼密鼓我希望財政部盡快的跟各縣市政府再把相關的東西整理一下也有如果有什麼意見的話我覺得都可以討論好嗎\n13732\t31527\t我們會跟各地方政府來在座討論謝謝委員今天我要問的是就是央行的總裁楊金龍其實他曾經在立法院說他自己也是40歲才首購年輕人如果買不起房大部分可以選擇先租房所以租市場\n32988\t55617\t應該是目前為止大概算起來有98萬戶如果一家有2到3個人的話大概將近再加20多萬的學生我們有300萬戶的租屋組所以租屋組在台灣是人口的15%左右也就是說目前為止購屋如果沒有辦法那麼快購屋所以租屋應該是一個選擇對吧\n58018\t68800\t而且台灣還有300萬人正在租屋所以目前為止我們應該是認為租屋的經濟能力會比有買房的經濟能力稍微弱勢吧\n70390\t73231\t關於所得稅法,我們針對各項免稅額和各項扣除額特別去算了一下。其實在房貸有房貸自用住宅的扣除額,在租金有租金的扣除額。\n96800\t111997\t從單單所得稅法這一條17條我們目前為怎麼算起來非常的有趣我們相對經濟弱勢的租屋族我們給他的優惠反而比有自用貸款的購屋族給他的扣除而來的少\n113089\t132228\t我簡單的說如果目前的利率大概是2%30年期的房貸貸款的金額要超過1500萬每年利息才會到達我們所得稅法30萬的扣除的上限也就是說考量我們的房貸大概是八成所以買一個1800多萬的房子\n134790\t149452\t他繳的自用租財利息才會達到我們所得稅法給他的稅負減免的範圍也就是他要買一個很高至少1800萬的房子但是我們的房租扣除了現在是18萬\n150914\t167976\t那如果按照這個房租的扣除了他的投資報酬率我們用最少的2%來算他租了一個房子大概900萬他就會達到他的政府稅負減免的範圍也就是說我們的所得稅法對於購屋族比較優惠\n169238\t169338\t﹚黃珊珊﹚\n192540\t210358\t一千四百塊一坪一個小家庭租20坪一對夫妻大概他一年的房租就要30萬所以我們只給他扣18萬所以部長你覺得我們所得稅法是對購屋族比較優惠對租屋族比較苛刻嗎?\n212657\t218322\t委員報告啊,這個30萬是在列舉扣除額裡面,那這個當時委員也算出來的,但是在訂30萬的時候,當時的利率是比較高的,所以訂了一個30萬,我們訂得太高了是嗎?\n230711\t252417\t然後至於我們的18萬是放在特別扣除額裏面還有跟委員報告這18萬的支出呢還要如果是它是超額應該怎麼講租金補貼它如果有租金補貼的話超過租金補貼的部分是可以做扣除也就是租金補貼那個不會再影響它\n253217\t254958\t所以部長我的意思是說特的確是我們所得稅法裡面對於租族跟\n262179\t284938\t國務組不同的對待這個是有認為有必要真的有必要對於18萬的扣除額我們有必要再做檢討而且這麼多年在房貸利息已經調漲過4次但是房租扣除額2000年之後24年只在去年調升過一次所以這個是有必要檢討的\n286399\t301565\t這個是二十多年來我們只條生過那麼一次所以我認為啦租稅的中立性還是應該公平對待所以不管怎麼樣我希望這個部分要做一個檢討我們也會提案也希望財政部有一些相關的這個18萬的部分是\n302225\t304567\t新青年貸款目前為止他的父母親有房子,他能不能夠貸?\n324312\t325893\t那請問一下所得稅法裡面房租的扣除額跟他有撫養父母的撫養扣除額他們能不能夠同時申請?\n350069\t375395\t您說指房屋租金支出的費用我房屋不能夠扣除跟我父母有沒有房子有沒有關係那是同一個申報戶裡面是同一個申報戶裡面的話如果他被我撫養他爸媽有房子我就不能扣我的房租了對吧對就不行因為他是同一個申報戶而且是他要撫養清楚部長剛剛講了新青安我們認為他是成年人所以他父母有房子跟他沒有關係\n376835\t383021\t今天所得稅我能不能扣房子?扣房租扣除了跟我爸媽有沒有房子為什麼有關係?\n384670\t410862\t我再講一遍很多人是中南部的爸媽有老家的房子他到北部來租房子但是他爸媽可能年紀大了所以他沒有辦法之後他會繼續撫養父母撫養義務是每一個人的存在不會因為他家住哪裡他就沒有撫養義務當他的爸媽有房子的時候他在台北租房子的扣除額就不能計算你覺得這樣公平嗎\n414056\t438828\t當時我們確實把他放在同一個報戶裡面這兩個事情對我來說他就是矛盾的如果親親案貸款我們認為他是成年人他爸媽的房子跟他無關他應該自己負責所以他可以取得親親案貸款但是當他爸媽在南部有房子他在台北的租屋的金額在他的薪水裡面即使他撫養了他的父母他就沒有辦法\n442351\t448779\t我希望財政部應該要去檢討一下這兩個的論理理由沒有辦法說服我\n449913\t470510\t如果你剛剛講的那個是一個理由那就請把他當成成年人他的撫養義務是民法給他的不是因為他不能扣除所得相關的租金支出是因為他有撫養義務因為他爸媽幫他扣除了另外一筆錢這是不對的撫養義務是全中華民國人民都有的誰都有\n472532\t492348\t不是只有他但是因為這樣他不能把房租的支出扣除這是不公平的部長你們有想過這件事嗎在訂這個條文的時候是有考慮過那為什麼還放在裡面所以我要講的是如果我們把它當成年人就把它當成年人\n493208\t504738\t如果把他當撫養義務,他就是撫養義務。他有沒有租屋的事實,他有。那能不能扣除,我認為應該要去做檢討。這是第二個部分。部長,這個是今天我們提出的。這個部分,我們再來研議。\n508961\t531381\t租稅中立性公平就好所以這個我們希望如果我們把租屋族當成政府希望剛剛講將近有300萬的租屋需求的人我們希望他又是我們承認他是經濟相對弱勢的人我們怎麼樣讓他在租稅上面得到一定公平的對待這個很重要\n532472\t555092\t尤其是剛剛講我們不是要鼓勵人民孝順父母嗎?我們不是要鼓勵大家因為中南部的房子他可能有個老家但他在台北的租屋的費用竟然不能扣除這兩個本身就是矛盾衝突的所以部長我希望你研議我也希望在下一個會期前如果你們沒有相關的版本我們可能也會來提出修法的要求\n556352\t556632\t我認為這兩個原理應該要一樣\n586161\t606233\t是不是相同當然我們要看他的用意在哪裡還是回到稅稅工作平息委員剛剛提的那個我知道委員的意思這部分容我們再來做思考跟研議好的謝謝部長我等你的回答我們希望開議前也給我一個滿意的答覆謝謝委員謝謝謝謝黃珊珊委員的質詢請接著我們請武力化委員質詢\n","txt":"這個時間緊鑼密鼓我希望財政部盡快的跟各縣市政府再把相關的東西整理一下也有如果有什麼意見的話我覺得都可以討論好嗎\n我們會跟各地方政府來在座討論謝謝委員今天我要問的是就是央行的總裁楊金龍其實他曾經在立法院說他自己也是40歲才首購年輕人如果買不起房大部分可以選擇先租房所以租市場\n應該是目前為止大概算起來有98萬戶如果一家有2到3個人的話大概將近再加20多萬的學生我們有300萬戶的租屋組所以租屋組在台灣是人口的15%左右也就是說目前為止購屋如果沒有辦法那麼快購屋所以租屋應該是一個選擇對吧\n而且台灣還有300萬人正在租屋所以目前為止我們應該是認為租屋的經濟能力會比有買房的經濟能力稍微弱勢吧\n關於所得稅法,我們針對各項免稅額和各項扣除額特別去算了一下。其實在房貸有房貸自用住宅的扣除額,在租金有租金的扣除額。\n從單單所得稅法這一條17條我們目前為怎麼算起來非常的有趣我們相對經濟弱勢的租屋族我們給他的優惠反而比有自用貸款的購屋族給他的扣除而來的少\n我簡單的說如果目前的利率大概是2%30年期的房貸貸款的金額要超過1500萬每年利息才會到達我們所得稅法30萬的扣除的上限也就是說考量我們的房貸大概是八成所以買一個1800多萬的房子\n他繳的自用租財利息才會達到我們所得稅法給他的稅負減免的範圍也就是他要買一個很高至少1800萬的房子但是我們的房租扣除了現在是18萬\n那如果按照這個房租的扣除了他的投資報酬率我們用最少的2%來算他租了一個房子大概900萬他就會達到他的政府稅負減免的範圍也就是說我們的所得稅法對於購屋族比較優惠\n﹚黃珊珊﹚\n一千四百塊一坪一個小家庭租20坪一對夫妻大概他一年的房租就要30萬所以我們只給他扣18萬所以部長你覺得我們所得稅法是對購屋族比較優惠對租屋族比較苛刻嗎?\n委員報告啊,這個30萬是在列舉扣除額裡面,那這個當時委員也算出來的,但是在訂30萬的時候,當時的利率是比較高的,所以訂了一個30萬,我們訂得太高了是嗎?\n然後至於我們的18萬是放在特別扣除額裏面還有跟委員報告這18萬的支出呢還要如果是它是超額應該怎麼講租金補貼它如果有租金補貼的話超過租金補貼的部分是可以做扣除也就是租金補貼那個不會再影響它\n所以部長我的意思是說特的確是我們所得稅法裡面對於租族跟\n國務組不同的對待這個是有認為有必要真的有必要對於18萬的扣除額我們有必要再做檢討而且這麼多年在房貸利息已經調漲過4次但是房租扣除額2000年之後24年只在去年調升過一次所以這個是有必要檢討的\n這個是二十多年來我們只條生過那麼一次所以我認為啦租稅的中立性還是應該公平對待所以不管怎麼樣我希望這個部分要做一個檢討我們也會提案也希望財政部有一些相關的這個18萬的部分是\n新青年貸款目前為止他的父母親有房子,他能不能夠貸?\n那請問一下所得稅法裡面房租的扣除額跟他有撫養父母的撫養扣除額他們能不能夠同時申請?\n您說指房屋租金支出的費用我房屋不能夠扣除跟我父母有沒有房子有沒有關係那是同一個申報戶裡面是同一個申報戶裡面的話如果他被我撫養他爸媽有房子我就不能扣我的房租了對吧對就不行因為他是同一個申報戶而且是他要撫養清楚部長剛剛講了新青安我們認為他是成年人所以他父母有房子跟他沒有關係\n今天所得稅我能不能扣房子?扣房租扣除了跟我爸媽有沒有房子為什麼有關係?\n我再講一遍很多人是中南部的爸媽有老家的房子他到北部來租房子但是他爸媽可能年紀大了所以他沒有辦法之後他會繼續撫養父母撫養義務是每一個人的存在不會因為他家住哪裡他就沒有撫養義務當他的爸媽有房子的時候他在台北租房子的扣除額就不能計算你覺得這樣公平嗎\n當時我們確實把他放在同一個報戶裡面這兩個事情對我來說他就是矛盾的如果親親案貸款我們認為他是成年人他爸媽的房子跟他無關他應該自己負責所以他可以取得親親案貸款但是當他爸媽在南部有房子他在台北的租屋的金額在他的薪水裡面即使他撫養了他的父母他就沒有辦法\n我希望財政部應該要去檢討一下這兩個的論理理由沒有辦法說服我\n如果你剛剛講的那個是一個理由那就請把他當成成年人他的撫養義務是民法給他的不是因為他不能扣除所得相關的租金支出是因為他有撫養義務因為他爸媽幫他扣除了另外一筆錢這是不對的撫養義務是全中華民國人民都有的誰都有\n不是只有他但是因為這樣他不能把房租的支出扣除這是不公平的部長你們有想過這件事嗎在訂這個條文的時候是有考慮過那為什麼還放在裡面所以我要講的是如果我們把它當成年人就把它當成年人\n如果把他當撫養義務,他就是撫養義務。他有沒有租屋的事實,他有。那能不能扣除,我認為應該要去做檢討。這是第二個部分。部長,這個是今天我們提出的。這個部分,我們再來研議。\n租稅中立性公平就好所以這個我們希望如果我們把租屋族當成政府希望剛剛講將近有300萬的租屋需求的人我們希望他又是我們承認他是經濟相對弱勢的人我們怎麼樣讓他在租稅上面得到一定公平的對待這個很重要\n尤其是剛剛講我們不是要鼓勵人民孝順父母嗎?我們不是要鼓勵大家因為中南部的房子他可能有個老家但他在台北的租屋的費用竟然不能扣除這兩個本身就是矛盾衝突的所以部長我希望你研議我也希望在下一個會期前如果你們沒有相關的版本我們可能也會來提出修法的要求\n我認為這兩個原理應該要一樣\n是不是相同當然我們要看他的用意在哪裡還是回到稅稅工作平息委員剛剛提的那個我知道委員的意思這部分容我們再來做思考跟研議好的謝謝部長我等你的回答我們希望開議前也給我一個滿意的答覆謝謝委員謝謝謝謝黃珊珊委員的質詢請接著我們請武力化委員質詢\n","vtt":"WEBVTT\n\n00:03.133 --> 00:12.046\n這個時間緊鑼密鼓我希望財政部盡快的跟各縣市政府再把相關的東西整理一下也有如果有什麼意見的話我覺得都可以討論好嗎\n\n00:13.732 --> 00:31.527\n我們會跟各地方政府來在座討論謝謝委員今天我要問的是就是央行的總裁楊金龍其實他曾經在立法院說他自己也是40歲才首購年輕人如果買不起房大部分可以選擇先租房所以租市場\n\n00:32.988 --> 00:55.617\n應該是目前為止大概算起來有98萬戶如果一家有2到3個人的話大概將近再加20多萬的學生我們有300萬戶的租屋組所以租屋組在台灣是人口的15%左右也就是說目前為止購屋如果沒有辦法那麼快購屋所以租屋應該是一個選擇對吧\n\n00:58.018 --> 01:08.800\n而且台灣還有300萬人正在租屋所以目前為止我們應該是認為租屋的經濟能力會比有買房的經濟能力稍微弱勢吧\n\n01:10.390 --> 01:13.231\n關於所得稅法,我們針對各項免稅額和各項扣除額特別去算了一下。其實在房貸有房貸自用住宅的扣除額,在租金有租金的扣除額。\n\n01:36.800 --> 01:51.997\n從單單所得稅法這一條17條我們目前為怎麼算起來非常的有趣我們相對經濟弱勢的租屋族我們給他的優惠反而比有自用貸款的購屋族給他的扣除而來的少\n\n01:53.089 --> 02:12.228\n我簡單的說如果目前的利率大概是2%30年期的房貸貸款的金額要超過1500萬每年利息才會到達我們所得稅法30萬的扣除的上限也就是說考量我們的房貸大概是八成所以買一個1800多萬的房子\n\n02:14.790 --> 02:29.452\n他繳的自用租財利息才會達到我們所得稅法給他的稅負減免的範圍也就是他要買一個很高至少1800萬的房子但是我們的房租扣除了現在是18萬\n\n02:30.914 --> 02:47.976\n那如果按照這個房租的扣除了他的投資報酬率我們用最少的2%來算他租了一個房子大概900萬他就會達到他的政府稅負減免的範圍也就是說我們的所得稅法對於購屋族比較優惠\n\n02:49.238 --> 02:49.338\n﹚黃珊珊﹚\n\n03:12.540 --> 03:30.358\n一千四百塊一坪一個小家庭租20坪一對夫妻大概他一年的房租就要30萬所以我們只給他扣18萬所以部長你覺得我們所得稅法是對購屋族比較優惠對租屋族比較苛刻嗎?\n\n03:32.657 --> 03:38.322\n委員報告啊,這個30萬是在列舉扣除額裡面,那這個當時委員也算出來的,但是在訂30萬的時候,當時的利率是比較高的,所以訂了一個30萬,我們訂得太高了是嗎?\n\n03:50.711 --> 04:12.417\n然後至於我們的18萬是放在特別扣除額裏面還有跟委員報告這18萬的支出呢還要如果是它是超額應該怎麼講租金補貼它如果有租金補貼的話超過租金補貼的部分是可以做扣除也就是租金補貼那個不會再影響它\n\n04:13.217 --> 04:14.958\n所以部長我的意思是說特的確是我們所得稅法裡面對於租族跟\n\n04:22.179 --> 04:44.938\n國務組不同的對待這個是有認為有必要真的有必要對於18萬的扣除額我們有必要再做檢討而且這麼多年在房貸利息已經調漲過4次但是房租扣除額2000年之後24年只在去年調升過一次所以這個是有必要檢討的\n\n04:46.399 --> 05:01.565\n這個是二十多年來我們只條生過那麼一次所以我認為啦租稅的中立性還是應該公平對待所以不管怎麼樣我希望這個部分要做一個檢討我們也會提案也希望財政部有一些相關的這個18萬的部分是\n\n05:02.225 --> 05:04.567\n新青年貸款目前為止他的父母親有房子,他能不能夠貸?\n\n05:24.312 --> 05:25.893\n那請問一下所得稅法裡面房租的扣除額跟他有撫養父母的撫養扣除額他們能不能夠同時申請?\n\n05:50.069 --> 06:15.395\n您說指房屋租金支出的費用我房屋不能夠扣除跟我父母有沒有房子有沒有關係那是同一個申報戶裡面是同一個申報戶裡面的話如果他被我撫養他爸媽有房子我就不能扣我的房租了對吧對就不行因為他是同一個申報戶而且是他要撫養清楚部長剛剛講了新青安我們認為他是成年人所以他父母有房子跟他沒有關係\n\n06:16.835 --> 06:23.021\n今天所得稅我能不能扣房子?扣房租扣除了跟我爸媽有沒有房子為什麼有關係?\n\n06:24.670 --> 06:50.862\n我再講一遍很多人是中南部的爸媽有老家的房子他到北部來租房子但是他爸媽可能年紀大了所以他沒有辦法之後他會繼續撫養父母撫養義務是每一個人的存在不會因為他家住哪裡他就沒有撫養義務當他的爸媽有房子的時候他在台北租房子的扣除額就不能計算你覺得這樣公平嗎\n\n06:54.056 --> 07:18.828\n當時我們確實把他放在同一個報戶裡面這兩個事情對我來說他就是矛盾的如果親親案貸款我們認為他是成年人他爸媽的房子跟他無關他應該自己負責所以他可以取得親親案貸款但是當他爸媽在南部有房子他在台北的租屋的金額在他的薪水裡面即使他撫養了他的父母他就沒有辦法\n\n07:22.351 --> 07:28.779\n我希望財政部應該要去檢討一下這兩個的論理理由沒有辦法說服我\n\n07:29.913 --> 07:50.510\n如果你剛剛講的那個是一個理由那就請把他當成成年人他的撫養義務是民法給他的不是因為他不能扣除所得相關的租金支出是因為他有撫養義務因為他爸媽幫他扣除了另外一筆錢這是不對的撫養義務是全中華民國人民都有的誰都有\n\n07:52.532 --> 08:12.348\n不是只有他但是因為這樣他不能把房租的支出扣除這是不公平的部長你們有想過這件事嗎在訂這個條文的時候是有考慮過那為什麼還放在裡面所以我要講的是如果我們把它當成年人就把它當成年人\n\n08:13.208 --> 08:24.738\n如果把他當撫養義務,他就是撫養義務。他有沒有租屋的事實,他有。那能不能扣除,我認為應該要去做檢討。這是第二個部分。部長,這個是今天我們提出的。這個部分,我們再來研議。\n\n08:28.961 --> 08:51.381\n租稅中立性公平就好所以這個我們希望如果我們把租屋族當成政府希望剛剛講將近有300萬的租屋需求的人我們希望他又是我們承認他是經濟相對弱勢的人我們怎麼樣讓他在租稅上面得到一定公平的對待這個很重要\n\n08:52.472 --> 09:15.092\n尤其是剛剛講我們不是要鼓勵人民孝順父母嗎?我們不是要鼓勵大家因為中南部的房子他可能有個老家但他在台北的租屋的費用竟然不能扣除這兩個本身就是矛盾衝突的所以部長我希望你研議我也希望在下一個會期前如果你們沒有相關的版本我們可能也會來提出修法的要求\n\n09:16.352 --> 09:16.632\n我認為這兩個原理應該要一樣\n\n09:46.161 --> 10:06.233\n是不是相同當然我們要看他的用意在哪裡還是回到稅稅工作平息委員剛剛提的那個我知道委員的意思這部分容我們再來做思考跟研議好的謝謝部長我等你的回答我們希望開議前也給我一個滿意的答覆謝謝委員謝謝謝謝黃珊珊委員的質詢請接著我們請武力化委員質詢\n\n","segments":[{"start":3.133,"end":12.046,"text":"這個時間緊鑼密鼓我希望財政部盡快的跟各縣市政府再把相關的東西整理一下也有如果有什麼意見的話我覺得都可以討論好嗎"},{"start":13.732,"end":31.527,"text":"我們會跟各地方政府來在座討論謝謝委員今天我要問的是就是央行的總裁楊金龍其實他曾經在立法院說他自己也是40歲才首購年輕人如果買不起房大部分可以選擇先租房所以租市場"},{"start":32.988,"end":55.617,"text":"應該是目前為止大概算起來有98萬戶如果一家有2到3個人的話大概將近再加20多萬的學生我們有300萬戶的租屋組所以租屋組在台灣是人口的15%左右也就是說目前為止購屋如果沒有辦法那麼快購屋所以租屋應該是一個選擇對吧"},{"start":58.018,"end":68.8,"text":"而且台灣還有300萬人正在租屋所以目前為止我們應該是認為租屋的經濟能力會比有買房的經濟能力稍微弱勢吧"},{"start":70.39,"end":73.231,"text":"關於所得稅法,我們針對各項免稅額和各項扣除額特別去算了一下。其實在房貸有房貸自用住宅的扣除額,在租金有租金的扣除額。"},{"start":96.8,"end":111.997,"text":"從單單所得稅法這一條17條我們目前為怎麼算起來非常的有趣我們相對經濟弱勢的租屋族我們給他的優惠反而比有自用貸款的購屋族給他的扣除而來的少"},{"start":113.089,"end":132.228,"text":"我簡單的說如果目前的利率大概是2%30年期的房貸貸款的金額要超過1500萬每年利息才會到達我們所得稅法30萬的扣除的上限也就是說考量我們的房貸大概是八成所以買一個1800多萬的房子"},{"start":134.79,"end":149.452,"text":"他繳的自用租財利息才會達到我們所得稅法給他的稅負減免的範圍也就是他要買一個很高至少1800萬的房子但是我們的房租扣除了現在是18萬"},{"start":150.914,"end":167.976,"text":"那如果按照這個房租的扣除了他的投資報酬率我們用最少的2%來算他租了一個房子大概900萬他就會達到他的政府稅負減免的範圍也就是說我們的所得稅法對於購屋族比較優惠"},{"start":169.238,"end":169.338,"text":"﹚黃珊珊﹚"},{"start":192.54,"end":210.358,"text":"一千四百塊一坪一個小家庭租20坪一對夫妻大概他一年的房租就要30萬所以我們只給他扣18萬所以部長你覺得我們所得稅法是對購屋族比較優惠對租屋族比較苛刻嗎?"},{"start":212.657,"end":218.322,"text":"委員報告啊,這個30萬是在列舉扣除額裡面,那這個當時委員也算出來的,但是在訂30萬的時候,當時的利率是比較高的,所以訂了一個30萬,我們訂得太高了是嗎?"},{"start":230.711,"end":252.417,"text":"然後至於我們的18萬是放在特別扣除額裏面還有跟委員報告這18萬的支出呢還要如果是它是超額應該怎麼講租金補貼它如果有租金補貼的話超過租金補貼的部分是可以做扣除也就是租金補貼那個不會再影響它"},{"start":253.217,"end":254.958,"text":"所以部長我的意思是說特的確是我們所得稅法裡面對於租族跟"},{"start":262.179,"end":284.938,"text":"國務組不同的對待這個是有認為有必要真的有必要對於18萬的扣除額我們有必要再做檢討而且這麼多年在房貸利息已經調漲過4次但是房租扣除額2000年之後24年只在去年調升過一次所以這個是有必要檢討的"},{"start":286.399,"end":301.565,"text":"這個是二十多年來我們只條生過那麼一次所以我認為啦租稅的中立性還是應該公平對待所以不管怎麼樣我希望這個部分要做一個檢討我們也會提案也希望財政部有一些相關的這個18萬的部分是"},{"start":302.225,"end":304.567,"text":"新青年貸款目前為止他的父母親有房子,他能不能夠貸?"},{"start":324.312,"end":325.893,"text":"那請問一下所得稅法裡面房租的扣除額跟他有撫養父母的撫養扣除額他們能不能夠同時申請?"},{"start":350.069,"end":375.395,"text":"您說指房屋租金支出的費用我房屋不能夠扣除跟我父母有沒有房子有沒有關係那是同一個申報戶裡面是同一個申報戶裡面的話如果他被我撫養他爸媽有房子我就不能扣我的房租了對吧對就不行因為他是同一個申報戶而且是他要撫養清楚部長剛剛講了新青安我們認為他是成年人所以他父母有房子跟他沒有關係"},{"start":376.835,"end":383.021,"text":"今天所得稅我能不能扣房子?扣房租扣除了跟我爸媽有沒有房子為什麼有關係?"},{"start":384.67,"end":410.862,"text":"我再講一遍很多人是中南部的爸媽有老家的房子他到北部來租房子但是他爸媽可能年紀大了所以他沒有辦法之後他會繼續撫養父母撫養義務是每一個人的存在不會因為他家住哪裡他就沒有撫養義務當他的爸媽有房子的時候他在台北租房子的扣除額就不能計算你覺得這樣公平嗎"},{"start":414.056,"end":438.828,"text":"當時我們確實把他放在同一個報戶裡面這兩個事情對我來說他就是矛盾的如果親親案貸款我們認為他是成年人他爸媽的房子跟他無關他應該自己負責所以他可以取得親親案貸款但是當他爸媽在南部有房子他在台北的租屋的金額在他的薪水裡面即使他撫養了他的父母他就沒有辦法"},{"start":442.351,"end":448.779,"text":"我希望財政部應該要去檢討一下這兩個的論理理由沒有辦法說服我"},{"start":449.913,"end":470.51,"text":"如果你剛剛講的那個是一個理由那就請把他當成成年人他的撫養義務是民法給他的不是因為他不能扣除所得相關的租金支出是因為他有撫養義務因為他爸媽幫他扣除了另外一筆錢這是不對的撫養義務是全中華民國人民都有的誰都有"},{"start":472.532,"end":492.348,"text":"不是只有他但是因為這樣他不能把房租的支出扣除這是不公平的部長你們有想過這件事嗎在訂這個條文的時候是有考慮過那為什麼還放在裡面所以我要講的是如果我們把它當成年人就把它當成年人"},{"start":493.208,"end":504.738,"text":"如果把他當撫養義務,他就是撫養義務。他有沒有租屋的事實,他有。那能不能扣除,我認為應該要去做檢討。這是第二個部分。部長,這個是今天我們提出的。這個部分,我們再來研議。"},{"start":508.961,"end":531.381,"text":"租稅中立性公平就好所以這個我們希望如果我們把租屋族當成政府希望剛剛講將近有300萬的租屋需求的人我們希望他又是我們承認他是經濟相對弱勢的人我們怎麼樣讓他在租稅上面得到一定公平的對待這個很重要"},{"start":532.472,"end":555.092,"text":"尤其是剛剛講我們不是要鼓勵人民孝順父母嗎?我們不是要鼓勵大家因為中南部的房子他可能有個老家但他在台北的租屋的費用竟然不能扣除這兩個本身就是矛盾衝突的所以部長我希望你研議我也希望在下一個會期前如果你們沒有相關的版本我們可能也會來提出修法的要求"},{"start":556.352,"end":556.632,"text":"我認為這兩個原理應該要一樣"},{"start":586.161,"end":606.233,"text":"是不是相同當然我們要看他的用意在哪裡還是回到稅稅工作平息委員剛剛提的那個我知道委員的意思這部分容我們再來做思考跟研議好的謝謝部長我等你的回答我們希望開議前也給我一個滿意的答覆謝謝委員謝謝謝謝黃珊珊委員的質詢請接著我們請武力化委員質詢"}]}}}}