{"id":156275,"url":"https://ivod.ly.gov.tw/Play/Clip/1M/156275","video_url":"https://ivod-lyvod.cdn.hinet.net/vod_1/_definst_/mp4:1MClips/da0d5cdf8d126ade6faf2534e0eb08b44d3d0b4a24d41de303045fce0cf86b0f79b5a1982509e2505ea18f28b6918d91.mp4/playlist.m3u8","委員名稱":"陳俊宇","委員發言時間":"10:25:38 - 10:36:52","影片長度":"00:11:14","會議時間":"2024-10-30T09:00:00+08:00","會議名稱":"立法院第11屆第2會期司法及法制委員會第10次全體委員會議（事由：一、審查司法院函請審議「稅務行政事件審理法草案」案。\n二、審查司法院函請審議「行政法院組織法部分條文修正草案」案。\n【10月30日及31日兩天一次會】）","type":"Clip","date":"2024-10-30","start_time":"2024-10-30T10:25:38+08:00","end_time":"2024-10-30T10:36:52+08:00","duration":674,"meet":{"tmpMeeting":null,"title":"第11屆第2會期司法及法制委員會第10次全體委員會議","term":11,"type":"委員會","sessionPeriod":2,"sessionTimes":10,"committees":[36],"id":"委員會-11-2-36-10"},"features":["ai-transcript","gazette"],"transcript":{"id":"156275","pyannote":{"name":"ronny","tool":"pyannote","data":{"url":"https://ivod.ly.gov.tw/Play/Clip/1M/156275","tool":"pyannote","id":"156275-pyannote"},"job_id":"gCAqYOf8LFr5nyYh","queued_at":"2024-10-30 10:59:28","status":"done","log":[{"time":"2024-10-30 10:59:28","msg":"downloading https://ivod.ly.gov.tw/Play/Clip/1M/156275","target":null},{"time":"2024-10-30 10:59:29","msg":"download ivod and merge to wav","target":"/home/conda/test/whisper-api-data/tmp/lyivod-clip-156275.wav"},{"time":"2024-10-30 11:00:03","msg":"running pyannote","target":null},{"time":"2024-10-30 11:00:14","msg":"status: done","target":null}],"result":{"result":[[0.03096875,0.6890937500000001,"SPEAKER_00"],[13.193468750000001,15.94409375,"SPEAKER_00"],[16.11284375,17.31096875,"SPEAKER_00"],[19.403468750000002,20.56784375,"SPEAKER_00"],[20.56784375,21.41159375,"SPEAKER_01"],[21.41159375,50.85846875,"SPEAKER_00"],[51.432218750000004,106.76534375,"SPEAKER_00"],[107.65971875000001,117.83534375,"SPEAKER_00"],[118.45971875000001,125.98596875000001,"SPEAKER_00"],[127.26846875000001,129.10784375,"SPEAKER_01"],[129.61409375,133.05659375000002,"SPEAKER_01"],[133.81596875,192.18659375000001,"SPEAKER_01"],[143.11409375,143.46846875,"SPEAKER_00"],[192.20346875,198.88596875000002,"SPEAKER_00"],[199.81409375,229.73346875000001,"SPEAKER_01"],[219.40596875000003,221.75159375,"SPEAKER_00"],[228.77159375000002,229.04159375,"SPEAKER_00"],[229.86846875,254.43846875000003,"SPEAKER_00"],[255.06284375,268.15784375000004,"SPEAKER_00"],[268.54596875000004,281.84346875,"SPEAKER_00"],[282.94034375,318.54659375,"SPEAKER_01"],[318.79971875,377.00159375000004,"SPEAKER_01"],[321.31409375000004,321.34784375000004,"SPEAKER_00"],[321.46596875,321.58409375,"SPEAKER_00"],[375.19596875,375.51659375,"SPEAKER_00"],[377.00159375000004,377.47409375,"SPEAKER_00"],[378.25034375,384.94971875000005,"SPEAKER_00"],[386.08034375,418.75034375,"SPEAKER_01"],[417.90659375,419.32409375000003,"SPEAKER_00"],[419.08784375000005,424.50471875000005,"SPEAKER_01"],[424.50471875000005,445.19346875,"SPEAKER_00"],[445.80096875000004,451.48784375,"SPEAKER_01"],[451.85909375000006,463.31721875000005,"SPEAKER_01"],[463.43534375,464.51534375000006,"SPEAKER_00"],[464.36346875000004,467.43471875000006,"SPEAKER_01"],[465.35909375000006,466.10159375,"SPEAKER_00"],[467.43471875000006,472.85159375,"SPEAKER_00"],[473.29034375000003,481.89659375,"SPEAKER_01"],[474.15096875,475.58534375000005,"SPEAKER_00"],[481.89659375,489.03471875,"SPEAKER_00"],[489.15284375000005,489.97971875,"SPEAKER_00"],[489.57471875000005,489.79409375000006,"SPEAKER_01"],[490.77284375000005,509.58846875000006,"SPEAKER_00"],[510.39846875,517.1147187500001,"SPEAKER_01"],[517.4015937500001,535.0022187500001,"SPEAKER_01"],[535.2722187500001,539.55846875,"SPEAKER_01"],[540.0815937500001,540.43596875,"SPEAKER_00"],[540.7903437500001,541.3134687500001,"SPEAKER_00"],[541.7690937500001,542.54534375,"SPEAKER_00"],[542.91659375,568.4990937499999,"SPEAKER_00"],[569.08971875,579.67034375,"SPEAKER_00"],[580.4128437500001,598.8234687500001,"SPEAKER_01"],[599.07659375,599.8359687500001,"SPEAKER_01"],[600.19034375,629.14784375,"SPEAKER_01"],[629.60346875,666.55971875,"SPEAKER_00"],[667.0659687500001,672.76971875,"SPEAKER_00"],[673.17471875,674.03534375,"SPEAKER_01"],[674.03534375,674.96346875,"SPEAKER_00"]]}},"whisperx":{"name":"ronny","tool":"whisperx","data":{"url":"https://ivod.ly.gov.tw/Play/Clip/1M/156275","tool":"whisperx","id":"156275-whisperx","init_prompt":"會議名稱：立法院第11屆第2會期司法及法制委員會第10次全體委員會議（事由：一、審查司法院函請審議「稅務行政事件審理法草案」案。\n二、審查司法院函請審議「行政法院組織法部分條文修正草案」案。\n【10月30日及31日兩天一次會】）\n發言委員：陳俊宇"},"job_id":"S83ed053b2DM4SJV","queued_at":"2024-10-30 10:59:29","status":"done","log":[{"time":"2024-10-30 11:00:14","msg":"downloading https://ivod.ly.gov.tw/Play/Clip/1M/156275","target":null},{"time":"2024-10-30 11:00:15","msg":"already downloaded","target":"/home/conda/test/whisper-api-data/tmp/lyivod-clip-156275.wav"},{"time":"2024-10-30 11:00:15","msg":"running whisperx with  --language zh --model large-v3 --initial_prompt '會議名稱：立法院第11屆第2會期司法及法制委員會第10次全體委員會議（事由：一、審查司法院函請審議「稅務行政事件審理法草案」案。\n二、審查司法院函請審議「行政法院組織法部分條文修正草案」案。\n【10月30日及31日兩天一次會】）\n發言委員：陳俊宇'","target":null},{"time":"2024-10-30 11:00:36","msg":"merging result","target":null},{"time":"2024-10-30 11:00:36","msg":"status: done","target":null}],"result":{"json":"{\"segments\": [{\"start\": 0.354, \"end\": 15.365, \"text\": \"發言好謝謝主席我們有請黃副秘書長請黃副秘書長\", \"words\": [{\"word\": \"發\"}, {\"word\": \"言\", \"start\": 0.354, \"end\": 13.223, \"score\": 0.976}, {\"word\": \"好\", \"start\": 13.223, \"end\": 13.884, \"score\": 0.91}, {\"word\": \"謝\"}, {\"word\": \"謝\"}, {\"word\": \"主\", \"start\": 13.884, \"end\": 14.024, \"score\": 0.987}, {\"word\": \"席\", \"start\": 14.024, \"end\": 14.224, \"score\": 0.842}, {\"word\": \"我\", \"start\": 14.224, \"end\": 14.624, \"score\": 0.949}, {\"word\": \"們\"}, {\"word\": \"有\", \"start\": 14.624, \"end\": 14.804, \"score\": 0.998}, {\"word\": \"請\"}, {\"word\": \"黃\"}, {\"word\": \"副\", \"start\": 14.804, \"end\": 15.024, \"score\": 0.909}, {\"word\": \"秘\", \"start\": 15.024, \"end\": 15.224, \"score\": 0.9}, {\"word\": \"書\"}, {\"word\": \"長\"}, {\"word\": \"請\"}, {\"word\": \"黃\"}, {\"word\": \"副\", \"start\": 15.224, \"end\": 15.345, \"score\": 0.834}, {\"word\": \"秘\", \"start\": 15.345, \"end\": 15.365, \"score\": 0.012}, {\"word\": \"書\"}, {\"word\": \"長\"}]}, {\"start\": 20.935, \"end\": 34.901, \"text\": \"委員好我們今天要審查的是有關稅務行政事件的這個審理法還有我們行政法院組織法相關的條文那對於當前這個制度下稅務事件繁雜且難以勝訴的這種這個弊病\", \"words\": [{\"word\": \"委\", \"start\": 20.935, \"end\": 21.135, \"score\": 0.899}, {\"word\": \"員\"}, {\"word\": \"好\", \"start\": 21.135, \"end\": 21.735, \"score\": 0.952}, {\"word\": \"我\", \"start\": 21.735, \"end\": 21.995, \"score\": 0.875}, {\"word\": \"們\"}, {\"word\": \"今\", \"start\": 21.995, \"end\": 22.115, \"score\": 1.0}, {\"word\": \"天\", \"start\": 22.115, \"end\": 22.295, \"score\": 0.996}, {\"word\": \"要\", \"start\": 22.295, \"end\": 22.756, \"score\": 0.956}, {\"word\": \"審\"}, {\"word\": \"查\", \"start\": 22.756, \"end\": 22.916, \"score\": 0.978}, {\"word\": \"的\", \"start\": 22.916, \"end\": 23.036, \"score\": 0.987}, {\"word\": \"是\", \"start\": 23.036, \"end\": 23.136, \"score\": 0.999}, {\"word\": \"有\", \"start\": 23.136, \"end\": 24.196, \"score\": 0.934}, {\"word\": \"關\"}, {\"word\": \"稅\"}, {\"word\": \"務\"}, {\"word\": \"行\", \"start\": 24.196, \"end\": 24.356, \"score\": 0.999}, {\"word\": \"政\", \"start\": 24.356, \"end\": 25.017, \"score\": 0.969}, {\"word\": \"事\", \"start\": 25.017, \"end\": 25.157, \"score\": 0.987}, {\"word\": \"件\", \"start\": 25.157, \"end\": 25.357, \"score\": 0.993}, {\"word\": \"的\", \"start\": 25.357, \"end\": 26.077, \"score\": 0.916}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"審\"}, {\"word\": \"理\", \"start\": 26.077, \"end\": 26.277, \"score\": 0.962}, {\"word\": \"法\", \"start\": 26.277, \"end\": 26.877, \"score\": 0.929}, {\"word\": \"還\"}, {\"word\": \"有\", \"start\": 26.877, \"end\": 27.078, \"score\": 1.0}, {\"word\": \"我\", \"start\": 27.078, \"end\": 27.398, \"score\": 0.936}, {\"word\": \"們\"}, {\"word\": \"行\", \"start\": 27.398, \"end\": 27.558, \"score\": 0.996}, {\"word\": \"政\", \"start\": 27.558, \"end\": 27.798, \"score\": 0.999}, {\"word\": \"法\", \"start\": 27.798, \"end\": 27.938, \"score\": 0.962}, {\"word\": \"院\", \"start\": 27.938, \"end\": 28.598, \"score\": 0.923}, {\"word\": \"組\"}, {\"word\": \"織\"}, {\"word\": \"法\", \"start\": 28.598, \"end\": 28.798, \"score\": 0.998}, {\"word\": \"相\", \"start\": 28.798, \"end\": 29.119, \"score\": 0.919}, {\"word\": \"關\"}, {\"word\": \"的\", \"start\": 29.119, \"end\": 29.479, \"score\": 0.944}, {\"word\": \"條\"}, {\"word\": \"文\", \"start\": 29.479, \"end\": 30.179, \"score\": 0.971}, {\"word\": \"那\", \"start\": 30.179, \"end\": 30.379, \"score\": 0.992}, {\"word\": \"對\"}, {\"word\": \"於\", \"start\": 30.379, \"end\": 30.999, \"score\": 0.925}, {\"word\": \"當\"}, {\"word\": \"前\", \"start\": 30.999, \"end\": 31.66, \"score\": 0.938}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"制\", \"start\": 31.66, \"end\": 31.78, \"score\": 0.986}, {\"word\": \"度\", \"start\": 31.78, \"end\": 31.9, \"score\": 0.989}, {\"word\": \"下\", \"start\": 31.9, \"end\": 32.9, \"score\": 0.961}, {\"word\": \"稅\"}, {\"word\": \"務\"}, {\"word\": \"事\", \"start\": 32.9, \"end\": 33.04, \"score\": 0.789}, {\"word\": \"件\", \"start\": 33.04, \"end\": 33.3, \"score\": 0.991}, {\"word\": \"繁\", \"start\": 33.3, \"end\": 33.781, \"score\": 0.94}, {\"word\": \"雜\"}, {\"word\": \"且\", \"start\": 33.781, \"end\": 34.381, \"score\": 0.966}, {\"word\": \"難\"}, {\"word\": \"以\", \"start\": 34.381, \"end\": 34.501, \"score\": 0.911}, {\"word\": \"勝\"}, {\"word\": \"訴\"}, {\"word\": \"的\", \"start\": 34.501, \"end\": 34.641, \"score\": 0.857}, {\"word\": \"這\"}, {\"word\": \"種\"}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"弊\", \"start\": 34.641, \"end\": 34.881, \"score\": 0.917}, {\"word\": \"病\", \"start\": 34.881, \"end\": 34.901, \"score\": 0.0}]}, {\"start\": 38.763, \"end\": 38.783, \"text\": \"議員：陳宇\", \"words\": [{\"word\": \"議\"}, {\"word\": \"員\"}, {\"word\": \"：\"}, {\"word\": \"陳\"}, {\"word\": \"宇\", \"start\": 38.763, \"end\": 38.783, \"score\": 0.0}]}, {\"start\": 51.553, \"end\": 78.086, \"text\": \"既然這部草案是由這個產官學的各界專家組成委員會研擬超過兩年的時間就是期待能夠建立起一個更具專業也更具效能的這個稅務行政訴訟的制度那未來新制上路對納稅的這個民眾來說應該也是相當有感的一個稅務改革而這一部的草案內容這個範圍非常的廣泛那今天我想就幾個問題來請教我們副秘書長\", \"words\": [{\"word\": \"既\", \"start\": 51.553, \"end\": 51.673, \"score\": 0.944}, {\"word\": \"然\", \"start\": 51.673, \"end\": 52.453, \"score\": 0.966}, {\"word\": \"這\"}, {\"word\": \"部\", \"start\": 52.453, \"end\": 52.754, \"score\": 0.981}, {\"word\": \"草\", \"start\": 52.754, \"end\": 52.894, \"score\": 0.9}, {\"word\": \"案\", \"start\": 52.894, \"end\": 53.114, \"score\": 0.998}, {\"word\": \"是\", \"start\": 53.114, \"end\": 53.414, \"score\": 0.939}, {\"word\": \"由\", \"start\": 53.414, \"end\": 54.654, \"score\": 0.924}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"產\"}, {\"word\": \"官\", \"start\": 54.654, \"end\": 54.935, \"score\": 0.946}, {\"word\": \"學\", \"start\": 54.935, \"end\": 55.215, \"score\": 0.928}, {\"word\": \"的\", \"start\": 55.215, \"end\": 55.435, \"score\": 0.999}, {\"word\": \"各\", \"start\": 55.435, \"end\": 55.595, \"score\": 0.999}, {\"word\": \"界\", \"start\": 55.595, \"end\": 56.055, \"score\": 0.928}, {\"word\": \"專\"}, {\"word\": \"家\", \"start\": 56.055, \"end\": 56.435, \"score\": 0.944}, {\"word\": \"組\"}, {\"word\": \"成\", \"start\": 56.435, \"end\": 56.635, \"score\": 0.992}, {\"word\": \"委\", \"start\": 56.635, \"end\": 57.196, \"score\": 0.918}, {\"word\": \"員\"}, {\"word\": \"會\"}, {\"word\": \"研\", \"start\": 57.196, \"end\": 57.596, \"score\": 0.9}, {\"word\": \"擬\"}, {\"word\": \"超\", \"start\": 57.596, \"end\": 58.196, \"score\": 0.91}, {\"word\": \"過\"}, {\"word\": \"兩\"}, {\"word\": \"年\", \"start\": 58.196, \"end\": 58.356, \"score\": 0.951}, {\"word\": \"的\", \"start\": 58.356, \"end\": 59.417, \"score\": 0.943}, {\"word\": \"時\"}, {\"word\": \"間\"}, {\"word\": \"就\", \"start\": 59.417, \"end\": 59.557, \"score\": 0.866}, {\"word\": \"是\", \"start\": 59.557, \"end\": 59.737, \"score\": 1.0}, {\"word\": \"期\", \"start\": 59.737, \"end\": 59.897, \"score\": 0.942}, {\"word\": \"待\", \"start\": 59.897, \"end\": 60.117, \"score\": 0.931}, {\"word\": \"能\", \"start\": 60.117, \"end\": 60.537, \"score\": 0.952}, {\"word\": \"夠\"}, {\"word\": \"建\", \"start\": 60.537, \"end\": 60.757, \"score\": 0.998}, {\"word\": \"立\", \"start\": 60.757, \"end\": 61.078, \"score\": 0.997}, {\"word\": \"起\", \"start\": 61.078, \"end\": 61.298, \"score\": 0.984}, {\"word\": \"一\", \"start\": 61.298, \"end\": 61.958, \"score\": 0.969}, {\"word\": \"個\"}, {\"word\": \"更\", \"start\": 61.958, \"end\": 62.118, \"score\": 0.989}, {\"word\": \"具\", \"start\": 62.118, \"end\": 62.778, \"score\": 0.878}, {\"word\": \"專\"}, {\"word\": \"業\"}, {\"word\": \"也\", \"start\": 62.778, \"end\": 62.998, \"score\": 1.0}, {\"word\": \"更\", \"start\": 62.998, \"end\": 63.199, \"score\": 0.991}, {\"word\": \"具\", \"start\": 63.199, \"end\": 63.539, \"score\": 0.941}, {\"word\": \"效\", \"start\": 63.539, \"end\": 63.739, \"score\": 0.987}, {\"word\": \"能\", \"start\": 63.739, \"end\": 63.879, \"score\": 0.985}, {\"word\": \"的\", \"start\": 63.879, \"end\": 64.499, \"score\": 0.842}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"稅\"}, {\"word\": \"務\"}, {\"word\": \"行\", \"start\": 64.499, \"end\": 64.659, \"score\": 0.855}, {\"word\": \"政\", \"start\": 64.659, \"end\": 65.159, \"score\": 0.92}, {\"word\": \"訴\"}, {\"word\": \"訟\"}, {\"word\": \"的\", \"start\": 65.159, \"end\": 65.3, \"score\": 1.0}, {\"word\": \"制\", \"start\": 65.3, \"end\": 65.46, \"score\": 0.995}, {\"word\": \"度\", \"start\": 65.46, \"end\": 65.98, \"score\": 0.999}, {\"word\": \"那\", \"start\": 65.98, \"end\": 66.12, \"score\": 0.993}, {\"word\": \"未\", \"start\": 66.12, \"end\": 66.44, \"score\": 0.93}, {\"word\": \"來\"}, {\"word\": \"新\", \"start\": 66.44, \"end\": 66.66, \"score\": 0.997}, {\"word\": \"制\", \"start\": 66.66, \"end\": 66.82, \"score\": 0.875}, {\"word\": \"上\", \"start\": 66.82, \"end\": 67.02, \"score\": 0.987}, {\"word\": \"路\", \"start\": 67.02, \"end\": 67.821, \"score\": 0.893}, {\"word\": \"對\"}, {\"word\": \"納\"}, {\"word\": \"稅\"}, {\"word\": \"的\", \"start\": 67.821, \"end\": 68.221, \"score\": 0.899}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"民\", \"start\": 68.221, \"end\": 69.081, \"score\": 0.883}, {\"word\": \"眾\"}, {\"word\": \"來\"}, {\"word\": \"說\"}, {\"word\": \"應\"}, {\"word\": \"該\"}, {\"word\": \"也\", \"start\": 69.081, \"end\": 69.321, \"score\": 0.992}, {\"word\": \"是\", \"start\": 69.321, \"end\": 69.482, \"score\": 0.914}, {\"word\": \"相\", \"start\": 69.482, \"end\": 69.882, \"score\": 0.925}, {\"word\": \"當\"}, {\"word\": \"有\", \"start\": 69.882, \"end\": 70.102, \"score\": 0.998}, {\"word\": \"感\", \"start\": 70.102, \"end\": 70.282, \"score\": 0.996}, {\"word\": \"的\", \"start\": 70.282, \"end\": 70.382, \"score\": 0.966}, {\"word\": \"一\", \"start\": 70.382, \"end\": 71.202, \"score\": 0.927}, {\"word\": \"個\"}, {\"word\": \"稅\"}, {\"word\": \"務\"}, {\"word\": \"改\", \"start\": 71.202, \"end\": 71.402, \"score\": 0.998}, {\"word\": \"革\", \"start\": 71.402, \"end\": 71.823, \"score\": 0.945}, {\"word\": \"而\", \"start\": 71.823, \"end\": 72.083, \"score\": 0.999}, {\"word\": \"這\"}, {\"word\": \"一\", \"start\": 72.083, \"end\": 72.383, \"score\": 0.933}, {\"word\": \"部\", \"start\": 72.383, \"end\": 72.603, \"score\": 0.965}, {\"word\": \"的\", \"start\": 72.603, \"end\": 73.003, \"score\": 0.996}, {\"word\": \"草\", \"start\": 73.003, \"end\": 73.183, \"score\": 0.905}, {\"word\": \"案\", \"start\": 73.183, \"end\": 73.523, \"score\": 0.936}, {\"word\": \"內\"}, {\"word\": \"容\", \"start\": 73.523, \"end\": 74.964, \"score\": 0.918}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"範\"}, {\"word\": \"圍\"}, {\"word\": \"非\", \"start\": 74.964, \"end\": 75.084, \"score\": 0.99}, {\"word\": \"常\", \"start\": 75.084, \"end\": 75.264, \"score\": 0.991}, {\"word\": \"的\", \"start\": 75.264, \"end\": 75.965, \"score\": 0.964}, {\"word\": \"廣\"}, {\"word\": \"泛\", \"start\": 75.965, \"end\": 76.685, \"score\": 0.957}, {\"word\": \"那\", \"start\": 76.685, \"end\": 76.825, \"score\": 0.987}, {\"word\": \"今\", \"start\": 76.825, \"end\": 76.945, \"score\": 0.998}, {\"word\": \"天\", \"start\": 76.945, \"end\": 77.305, \"score\": 0.95}, {\"word\": \"我\", \"start\": 77.305, \"end\": 77.405, \"score\": 0.983}, {\"word\": \"想\", \"start\": 77.405, \"end\": 77.665, \"score\": 0.97}, {\"word\": \"就\", \"start\": 77.665, \"end\": 77.685, \"score\": 0.002}, {\"word\": \"幾\"}, {\"word\": \"個\"}, {\"word\": \"問\"}, {\"word\": \"題\"}, {\"word\": \"來\"}, {\"word\": \"請\"}, {\"word\": \"教\", \"start\": 77.685, \"end\": 77.825, \"score\": 0.857}, {\"word\": \"我\", \"start\": 77.825, \"end\": 77.845, \"score\": 0.0}, {\"word\": \"們\"}, {\"word\": \"副\", \"start\": 77.845, \"end\": 78.066, \"score\": 0.909}, {\"word\": \"秘\", \"start\": 78.066, \"end\": 78.086, \"score\": 0.0}, {\"word\": \"書\"}, {\"word\": \"長\"}]}, {\"start\": 81.207, \"end\": 106.113, \"text\": \"過去的實務經驗上可能因為稅增機關會分次核克不同的這個數額的稅單導致民眾在稅單這個分增上需要分開來救濟而各跑一次的這個複查還有訴願訴訟那看到這一次的我們草案當中提出相關配套盡可能讓稅務分增能夠一次解決\", \"words\": [{\"word\": \"過\"}, {\"word\": \"去\", \"start\": 81.207, \"end\": 81.487, \"score\": 0.856}, {\"word\": \"的\", \"start\": 81.487, \"end\": 82.347, \"score\": 0.836}, {\"word\": \"實\"}, {\"word\": \"務\"}, {\"word\": \"經\"}, {\"word\": \"驗\"}, {\"word\": \"上\", \"start\": 82.347, \"end\": 82.567, \"score\": 1.0}, {\"word\": \"可\", \"start\": 82.567, \"end\": 82.727, \"score\": 0.999}, {\"word\": \"能\", \"start\": 82.727, \"end\": 82.887, \"score\": 0.999}, {\"word\": \"因\", \"start\": 82.887, \"end\": 84.188, \"score\": 0.909}, {\"word\": \"為\"}, {\"word\": \"稅\"}, {\"word\": \"增\", \"start\": 84.188, \"end\": 85.808, \"score\": 0.95}, {\"word\": \"機\"}, {\"word\": \"關\"}, {\"word\": \"會\"}, {\"word\": \"分\", \"start\": 85.808, \"end\": 86.148, \"score\": 0.998}, {\"word\": \"次\", \"start\": 86.148, \"end\": 86.368, \"score\": 0.914}, {\"word\": \"核\", \"start\": 86.368, \"end\": 86.648, \"score\": 0.896}, {\"word\": \"克\", \"start\": 86.648, \"end\": 87.188, \"score\": 0.969}, {\"word\": \"不\", \"start\": 87.188, \"end\": 87.288, \"score\": 0.997}, {\"word\": \"同\", \"start\": 87.288, \"end\": 87.468, \"score\": 0.999}, {\"word\": \"的\", \"start\": 87.468, \"end\": 88.369, \"score\": 0.892}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"數\"}, {\"word\": \"額\"}, {\"word\": \"的\", \"start\": 88.369, \"end\": 89.689, \"score\": 0.938}, {\"word\": \"稅\"}, {\"word\": \"單\"}, {\"word\": \"導\"}, {\"word\": \"致\", \"start\": 89.689, \"end\": 89.829, \"score\": 0.984}, {\"word\": \"民\", \"start\": 89.829, \"end\": 90.329, \"score\": 0.957}, {\"word\": \"眾\"}, {\"word\": \"在\", \"start\": 90.329, \"end\": 92.35, \"score\": 0.959}, {\"word\": \"稅\"}, {\"word\": \"單\"}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"分\", \"start\": 92.35, \"end\": 92.53, \"score\": 0.979}, {\"word\": \"增\", \"start\": 92.53, \"end\": 92.71, \"score\": 0.892}, {\"word\": \"上\", \"start\": 92.71, \"end\": 92.97, \"score\": 0.999}, {\"word\": \"需\", \"start\": 92.97, \"end\": 93.19, \"score\": 0.997}, {\"word\": \"要\", \"start\": 93.19, \"end\": 93.43, \"score\": 0.999}, {\"word\": \"分\", \"start\": 93.43, \"end\": 94.07, \"score\": 0.934}, {\"word\": \"開\"}, {\"word\": \"來\"}, {\"word\": \"救\", \"start\": 94.07, \"end\": 94.61, \"score\": 0.934}, {\"word\": \"濟\"}, {\"word\": \"而\", \"start\": 94.61, \"end\": 95.37, \"score\": 0.996}, {\"word\": \"各\", \"start\": 95.37, \"end\": 95.57, \"score\": 0.912}, {\"word\": \"跑\", \"start\": 95.57, \"end\": 95.75, \"score\": 0.997}, {\"word\": \"一\", \"start\": 95.75, \"end\": 95.87, \"score\": 0.998}, {\"word\": \"次\", \"start\": 95.87, \"end\": 96.03, \"score\": 0.975}, {\"word\": \"的\", \"start\": 96.03, \"end\": 96.831, \"score\": 0.912}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"複\"}, {\"word\": \"查\", \"start\": 96.831, \"end\": 97.471, \"score\": 0.943}, {\"word\": \"還\"}, {\"word\": \"有\", \"start\": 97.471, \"end\": 99.131, \"score\": 0.95}, {\"word\": \"訴\"}, {\"word\": \"願\"}, {\"word\": \"訴\"}, {\"word\": \"訟\"}, {\"word\": \"那\", \"start\": 99.131, \"end\": 99.271, \"score\": 0.978}, {\"word\": \"看\", \"start\": 99.271, \"end\": 99.371, \"score\": 0.995}, {\"word\": \"到\", \"start\": 99.371, \"end\": 99.531, \"score\": 0.997}, {\"word\": \"這\"}, {\"word\": \"一\", \"start\": 99.531, \"end\": 99.791, \"score\": 0.923}, {\"word\": \"次\", \"start\": 99.791, \"end\": 99.971, \"score\": 0.885}, {\"word\": \"的\", \"start\": 99.971, \"end\": 100.612, \"score\": 0.997}, {\"word\": \"我\", \"start\": 100.612, \"end\": 100.852, \"score\": 0.911}, {\"word\": \"們\"}, {\"word\": \"草\", \"start\": 100.852, \"end\": 100.972, \"score\": 0.838}, {\"word\": \"案\", \"start\": 100.972, \"end\": 101.272, \"score\": 0.868}, {\"word\": \"當\"}, {\"word\": \"中\", \"start\": 101.272, \"end\": 101.512, \"score\": 0.966}, {\"word\": \"提\", \"start\": 101.512, \"end\": 101.772, \"score\": 1.0}, {\"word\": \"出\", \"start\": 101.772, \"end\": 102.032, \"score\": 1.0}, {\"word\": \"相\", \"start\": 102.032, \"end\": 102.752, \"score\": 0.944}, {\"word\": \"關\"}, {\"word\": \"配\", \"start\": 102.752, \"end\": 102.892, \"score\": 0.987}, {\"word\": \"套\", \"start\": 102.892, \"end\": 103.292, \"score\": 0.947}, {\"word\": \"盡\"}, {\"word\": \"可\", \"start\": 103.292, \"end\": 103.432, \"score\": 0.999}, {\"word\": \"能\", \"start\": 103.432, \"end\": 104.913, \"score\": 0.938}, {\"word\": \"讓\"}, {\"word\": \"稅\"}, {\"word\": \"務\"}, {\"word\": \"分\", \"start\": 104.913, \"end\": 105.153, \"score\": 0.981}, {\"word\": \"增\", \"start\": 105.153, \"end\": 105.333, \"score\": 0.889}, {\"word\": \"能\", \"start\": 105.333, \"end\": 105.653, \"score\": 0.937}, {\"word\": \"夠\"}, {\"word\": \"一\", \"start\": 105.653, \"end\": 105.833, \"score\": 1.0}, {\"word\": \"次\", \"start\": 105.833, \"end\": 106.093, \"score\": 1.0}, {\"word\": \"解\", \"start\": 106.093, \"end\": 106.113, \"score\": 0.998}, {\"word\": \"決\"}]}, {\"start\": 107.745, \"end\": 124.359, \"text\": \"不過對民眾來說我們這個長年被訴訟所困的最麻煩的是怕繞入這個無限的這個循環所以我想請教蜂蜜實施新之後如何來增進效率來避免訴訟的這種曠日廢時\", \"words\": [{\"word\": \"不\", \"start\": 107.745, \"end\": 108.205, \"score\": 0.913}, {\"word\": \"過\"}, {\"word\": \"對\"}, {\"word\": \"民\", \"start\": 108.205, \"end\": 109.066, \"score\": 0.907}, {\"word\": \"眾\"}, {\"word\": \"來\"}, {\"word\": \"說\"}, {\"word\": \"我\", \"start\": 109.066, \"end\": 110.087, \"score\": 0.89}, {\"word\": \"們\"}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"長\"}, {\"word\": \"年\", \"start\": 110.087, \"end\": 110.628, \"score\": 0.991}, {\"word\": \"被\", \"start\": 110.628, \"end\": 111.708, \"score\": 0.963}, {\"word\": \"訴\"}, {\"word\": \"訟\"}, {\"word\": \"所\", \"start\": 111.708, \"end\": 111.929, \"score\": 0.999}, {\"word\": \"困\", \"start\": 111.929, \"end\": 112.149, \"score\": 1.0}, {\"word\": \"的\", \"start\": 112.149, \"end\": 112.769, \"score\": 0.998}, {\"word\": \"最\", \"start\": 112.769, \"end\": 112.97, \"score\": 0.979}, {\"word\": \"麻\", \"start\": 112.97, \"end\": 113.33, \"score\": 0.94}, {\"word\": \"煩\"}, {\"word\": \"的\", \"start\": 113.33, \"end\": 113.45, \"score\": 0.999}, {\"word\": \"是\", \"start\": 113.45, \"end\": 114.191, \"score\": 1.0}, {\"word\": \"怕\", \"start\": 114.191, \"end\": 115.091, \"score\": 0.976}, {\"word\": \"繞\"}, {\"word\": \"入\", \"start\": 115.091, \"end\": 115.652, \"score\": 0.928}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"無\", \"start\": 115.652, \"end\": 115.832, \"score\": 0.889}, {\"word\": \"限\", \"start\": 115.832, \"end\": 116.132, \"score\": 0.944}, {\"word\": \"的\", \"start\": 116.132, \"end\": 116.993, \"score\": 0.953}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"循\", \"start\": 116.993, \"end\": 118.554, \"score\": 0.974}, {\"word\": \"環\"}, {\"word\": \"所\", \"start\": 118.554, \"end\": 118.655, \"score\": 0.997}, {\"word\": \"以\", \"start\": 118.655, \"end\": 118.715, \"score\": 0.666}, {\"word\": \"我\", \"start\": 118.715, \"end\": 118.875, \"score\": 0.981}, {\"word\": \"想\", \"start\": 118.875, \"end\": 119.715, \"score\": 0.956}, {\"word\": \"請\"}, {\"word\": \"教\", \"start\": 119.715, \"end\": 119.916, \"score\": 0.944}, {\"word\": \"蜂\", \"start\": 119.916, \"end\": 120.036, \"score\": 0.835}, {\"word\": \"蜜\", \"start\": 120.036, \"end\": 120.736, \"score\": 0.954}, {\"word\": \"實\"}, {\"word\": \"施\", \"start\": 120.736, \"end\": 120.896, \"score\": 0.932}, {\"word\": \"新\", \"start\": 120.896, \"end\": 121.117, \"score\": 0.927}, {\"word\": \"之\", \"start\": 121.117, \"end\": 121.277, \"score\": 0.999}, {\"word\": \"後\", \"start\": 121.277, \"end\": 121.917, \"score\": 0.969}, {\"word\": \"如\", \"start\": 121.917, \"end\": 122.118, \"score\": 0.999}, {\"word\": \"何\", \"start\": 122.118, \"end\": 122.558, \"score\": 0.953}, {\"word\": \"來\"}, {\"word\": \"增\", \"start\": 122.558, \"end\": 122.958, \"score\": 0.908}, {\"word\": \"進\"}, {\"word\": \"效\", \"start\": 122.958, \"end\": 123.158, \"score\": 1.0}, {\"word\": \"率\", \"start\": 123.158, \"end\": 123.519, \"score\": 0.942}, {\"word\": \"來\"}, {\"word\": \"避\", \"start\": 123.519, \"end\": 123.679, \"score\": 0.999}, {\"word\": \"免\", \"start\": 123.679, \"end\": 124.039, \"score\": 0.999}, {\"word\": \"訴\"}, {\"word\": \"訟\"}, {\"word\": \"的\", \"start\": 124.039, \"end\": 124.339, \"score\": 0.933}, {\"word\": \"這\"}, {\"word\": \"種\"}, {\"word\": \"曠\"}, {\"word\": \"日\", \"start\": 124.339, \"end\": 124.359, \"score\": 0.0}, {\"word\": \"廢\"}, {\"word\": \"時\"}]}, {\"start\": 127.338, \"end\": 127.358, \"text\": \"委員會長\", \"words\": [{\"word\": \"委\", \"start\": 127.338, \"end\": 127.358, \"score\": 0.0}, {\"word\": \"員\"}, {\"word\": \"會\"}, {\"word\": \"長\"}]}, {\"start\": 147.961, \"end\": 176.544, \"text\": \"⋯⋯⋯⋯⋯⋯\", \"words\": []}, {\"start\": 176.664, \"end\": 178.205, \"text\": \"議員提醒副委員會來推行實施的這個新制會比舊制還省事嗎?\", \"words\": [{\"word\": \"議\"}, {\"word\": \"員\"}, {\"word\": \"提\", \"start\": 176.664, \"end\": 176.964, \"score\": 0.795}, {\"word\": \"醒\", \"start\": 176.964, \"end\": 177.144, \"score\": 0.822}, {\"word\": \"副\", \"start\": 177.144, \"end\": 177.224, \"score\": 0.75}, {\"word\": \"委\", \"start\": 177.224, \"end\": 177.284, \"score\": 0.465}, {\"word\": \"員\"}, {\"word\": \"會\"}, {\"word\": \"來\"}, {\"word\": \"推\", \"start\": 177.284, \"end\": 177.385, \"score\": 0.557}, {\"word\": \"行\", \"start\": 177.385, \"end\": 177.405, \"score\": 0.0}, {\"word\": \"實\"}, {\"word\": \"施\", \"start\": 177.405, \"end\": 177.485, \"score\": 0.583}, {\"word\": \"的\", \"start\": 177.485, \"end\": 177.525, \"score\": 0.388}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"新\", \"start\": 177.525, \"end\": 177.545, \"score\": 0.0}, {\"word\": \"制\", \"start\": 177.545, \"end\": 177.645, \"score\": 0.799}, {\"word\": \"會\"}, {\"word\": \"比\", \"start\": 177.645, \"end\": 177.825, \"score\": 0.879}, {\"word\": \"舊\"}, {\"word\": \"制\", \"start\": 177.825, \"end\": 178.085, \"score\": 0.879}, {\"word\": \"還\"}, {\"word\": \"省\", \"start\": 178.085, \"end\": 178.185, \"score\": 0.8}, {\"word\": \"事\", \"start\": 178.185, \"end\": 178.205, \"score\": 0.0}, {\"word\": \"嗎\"}, {\"word\": \"?\"}]}, {\"start\": 200.599, \"end\": 208.104, \"text\": \"因為依照這個規定他在訴訟中對相關的這些爭議點你就算沒有在那個稅政機關的時候去講你可以在訴訟中去講甚至剛才也有講到說今天發現有其他這些稅稅額你也可以透過透過去追加的方式去診科不用再回到原稅單單位可以讓這個程序所以會明顯證實就對了然後雙方都可以去作評跟追加這一個訴訟就把這一個稅務的這一真正的爭議在這邊就得到終結解決不需要來來回回\", \"words\": [{\"word\": \"因\", \"start\": 200.599, \"end\": 200.939, \"score\": 0.854}, {\"word\": \"為\"}, {\"word\": \"依\", \"start\": 200.939, \"end\": 201.059, \"score\": 0.564}, {\"word\": \"照\", \"start\": 201.059, \"end\": 201.199, \"score\": 0.717}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"規\"}, {\"word\": \"定\", \"start\": 201.199, \"end\": 201.219, \"score\": 0.0}, {\"word\": \"他\", \"start\": 201.219, \"end\": 201.399, \"score\": 0.689}, {\"word\": \"在\", \"start\": 201.399, \"end\": 201.419, \"score\": 0.0}, {\"word\": \"訴\"}, {\"word\": \"訟\"}, {\"word\": \"中\", \"start\": 201.419, \"end\": 201.439, \"score\": 0.0}, {\"word\": \"對\"}, {\"word\": \"相\", \"start\": 201.439, \"end\": 201.579, \"score\": 0.808}, {\"word\": \"關\"}, {\"word\": \"的\", \"start\": 201.579, \"end\": 201.599, \"score\": 0.002}, {\"word\": \"這\"}, {\"word\": \"些\", \"start\": 201.599, \"end\": 201.699, \"score\": 0.799}, {\"word\": \"爭\"}, {\"word\": \"議\"}, {\"word\": \"點\"}, {\"word\": \"你\", \"start\": 201.699, \"end\": 201.999, \"score\": 0.769}, {\"word\": \"就\", \"start\": 201.999, \"end\": 202.12, \"score\": 0.833}, {\"word\": \"算\", \"start\": 202.12, \"end\": 202.14, \"score\": 0.0}, {\"word\": \"沒\", \"start\": 202.14, \"end\": 202.16, \"score\": 0.0}, {\"word\": \"有\", \"start\": 202.16, \"end\": 202.22, \"score\": 0.447}, {\"word\": \"在\", \"start\": 202.22, \"end\": 202.24, \"score\": 0.018}, {\"word\": \"那\", \"start\": 202.24, \"end\": 202.42, \"score\": 0.612}, {\"word\": \"個\"}, {\"word\": \"稅\"}, {\"word\": \"政\", \"start\": 202.42, \"end\": 202.5, \"score\": 0.7}, {\"word\": \"機\"}, {\"word\": \"關\"}, {\"word\": \"的\", \"start\": 202.5, \"end\": 202.52, \"score\": 0.0}, {\"word\": \"時\"}, {\"word\": \"候\", \"start\": 202.52, \"end\": 202.54, \"score\": 0.0}, {\"word\": \"去\", \"start\": 202.54, \"end\": 202.62, \"score\": 0.75}, {\"word\": \"講\"}, {\"word\": \"你\", \"start\": 202.62, \"end\": 202.64, \"score\": 0.0}, {\"word\": \"可\", \"start\": 202.64, \"end\": 202.66, \"score\": 0.0}, {\"word\": \"以\", \"start\": 202.66, \"end\": 202.72, \"score\": 0.031}, {\"word\": \"在\", \"start\": 202.72, \"end\": 202.74, \"score\": 0.0}, {\"word\": \"訴\"}, {\"word\": \"訟\"}, {\"word\": \"中\", \"start\": 202.74, \"end\": 202.86, \"score\": 0.93}, {\"word\": \"去\", \"start\": 202.86, \"end\": 203.12, \"score\": 0.647}, {\"word\": \"講\"}, {\"word\": \"甚\", \"start\": 203.12, \"end\": 203.14, \"score\": 0.0}, {\"word\": \"至\", \"start\": 203.14, \"end\": 203.32, \"score\": 0.639}, {\"word\": \"剛\"}, {\"word\": \"才\", \"start\": 203.32, \"end\": 203.34, \"score\": 0.0}, {\"word\": \"也\", \"start\": 203.34, \"end\": 203.42, \"score\": 0.75}, {\"word\": \"有\", \"start\": 203.42, \"end\": 203.48, \"score\": 0.11}, {\"word\": \"講\"}, {\"word\": \"到\", \"start\": 203.48, \"end\": 203.5, \"score\": 0.0}, {\"word\": \"說\"}, {\"word\": \"今\", \"start\": 203.5, \"end\": 203.52, \"score\": 0.0}, {\"word\": \"天\", \"start\": 203.52, \"end\": 203.621, \"score\": 0.652}, {\"word\": \"發\"}, {\"word\": \"現\"}, {\"word\": \"有\", \"start\": 203.621, \"end\": 203.661, \"score\": 0.464}, {\"word\": \"其\", \"start\": 203.661, \"end\": 203.681, \"score\": 0.0}, {\"word\": \"他\", \"start\": 203.681, \"end\": 203.701, \"score\": 0.0}, {\"word\": \"這\"}, {\"word\": \"些\", \"start\": 203.701, \"end\": 203.901, \"score\": 0.747}, {\"word\": \"稅\"}, {\"word\": \"稅\"}, {\"word\": \"額\"}, {\"word\": \"你\", \"start\": 203.901, \"end\": 203.921, \"score\": 0.0}, {\"word\": \"也\", \"start\": 203.921, \"end\": 204.101, \"score\": 0.566}, {\"word\": \"可\", \"start\": 204.101, \"end\": 204.121, \"score\": 0.0}, {\"word\": \"以\", \"start\": 204.121, \"end\": 204.321, \"score\": 0.664}, {\"word\": \"透\", \"start\": 204.321, \"end\": 204.501, \"score\": 0.708}, {\"word\": \"過\"}, {\"word\": \"透\", \"start\": 204.501, \"end\": 204.701, \"score\": 0.712}, {\"word\": \"過\"}, {\"word\": \"去\", \"start\": 204.701, \"end\": 204.861, \"score\": 0.631}, {\"word\": \"追\", \"start\": 204.861, \"end\": 204.881, \"score\": 0.004}, {\"word\": \"加\", \"start\": 204.881, \"end\": 204.981, \"score\": 0.795}, {\"word\": \"的\", \"start\": 204.981, \"end\": 205.001, \"score\": 0.0}, {\"word\": \"方\", \"start\": 205.001, \"end\": 205.021, \"score\": 0.0}, {\"word\": \"式\", \"start\": 205.021, \"end\": 205.041, \"score\": 0.0}, {\"word\": \"去\", \"start\": 205.041, \"end\": 205.202, \"score\": 0.649}, {\"word\": \"診\"}, {\"word\": \"科\", \"start\": 205.202, \"end\": 205.222, \"score\": 0.0}, {\"word\": \"不\", \"start\": 205.222, \"end\": 205.342, \"score\": 0.517}, {\"word\": \"用\", \"start\": 205.342, \"end\": 205.442, \"score\": 0.403}, {\"word\": \"再\", \"start\": 205.442, \"end\": 205.462, \"score\": 0.136}, {\"word\": \"回\", \"start\": 205.462, \"end\": 205.862, \"score\": 0.756}, {\"word\": \"到\", \"start\": 205.862, \"end\": 206.042, \"score\": 0.65}, {\"word\": \"原\", \"start\": 206.042, \"end\": 206.182, \"score\": 0.419}, {\"word\": \"稅\"}, {\"word\": \"單\"}, {\"word\": \"單\"}, {\"word\": \"位\", \"start\": 206.182, \"end\": 206.202, \"score\": 0.0}, {\"word\": \"可\", \"start\": 206.202, \"end\": 206.282, \"score\": 0.75}, {\"word\": \"以\", \"start\": 206.282, \"end\": 206.302, \"score\": 0.0}, {\"word\": \"讓\"}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"程\", \"start\": 206.302, \"end\": 206.442, \"score\": 0.671}, {\"word\": \"序\", \"start\": 206.442, \"end\": 206.462, \"score\": 0.0}, {\"word\": \"所\", \"start\": 206.462, \"end\": 206.522, \"score\": 0.667}, {\"word\": \"以\", \"start\": 206.522, \"end\": 206.562, \"score\": 0.186}, {\"word\": \"會\"}, {\"word\": \"明\", \"start\": 206.562, \"end\": 206.683, \"score\": 0.63}, {\"word\": \"顯\"}, {\"word\": \"證\"}, {\"word\": \"實\"}, {\"word\": \"就\", \"start\": 206.683, \"end\": 206.703, \"score\": 0.0}, {\"word\": \"對\"}, {\"word\": \"了\", \"start\": 206.703, \"end\": 206.763, \"score\": 0.666}, {\"word\": \"然\", \"start\": 206.763, \"end\": 206.783, \"score\": 0.0}, {\"word\": \"後\", \"start\": 206.783, \"end\": 206.803, \"score\": 0.0}, {\"word\": \"雙\"}, {\"word\": \"方\", \"start\": 206.803, \"end\": 206.903, \"score\": 0.527}, {\"word\": \"都\", \"start\": 206.903, \"end\": 206.983, \"score\": 0.35}, {\"word\": \"可\", \"start\": 206.983, \"end\": 207.003, \"score\": 0.0}, {\"word\": \"以\", \"start\": 207.003, \"end\": 207.123, \"score\": 0.65}, {\"word\": \"去\", \"start\": 207.123, \"end\": 207.143, \"score\": 0.154}, {\"word\": \"作\", \"start\": 207.143, \"end\": 207.243, \"score\": 0.599}, {\"word\": \"評\"}, {\"word\": \"跟\", \"start\": 207.243, \"end\": 207.263, \"score\": 0.0}, {\"word\": \"追\", \"start\": 207.263, \"end\": 207.283, \"score\": 0.0}, {\"word\": \"加\", \"start\": 207.283, \"end\": 207.403, \"score\": 0.814}, {\"word\": \"這\"}, {\"word\": \"一\", \"start\": 207.403, \"end\": 207.423, \"score\": 0.0}, {\"word\": \"個\"}, {\"word\": \"訴\"}, {\"word\": \"訟\"}, {\"word\": \"就\", \"start\": 207.423, \"end\": 207.443, \"score\": 0.0}, {\"word\": \"把\", \"start\": 207.443, \"end\": 207.463, \"score\": 0.0}, {\"word\": \"這\"}, {\"word\": \"一\", \"start\": 207.463, \"end\": 207.483, \"score\": 0.0}, {\"word\": \"個\"}, {\"word\": \"稅\"}, {\"word\": \"務\"}, {\"word\": \"的\", \"start\": 207.483, \"end\": 207.503, \"score\": 0.0}, {\"word\": \"這\"}, {\"word\": \"一\", \"start\": 207.503, \"end\": 207.523, \"score\": 0.0}, {\"word\": \"真\", \"start\": 207.523, \"end\": 207.543, \"score\": 0.0}, {\"word\": \"正\", \"start\": 207.543, \"end\": 207.563, \"score\": 0.0}, {\"word\": \"的\", \"start\": 207.563, \"end\": 207.583, \"score\": 0.006}, {\"word\": \"爭\"}, {\"word\": \"議\"}, {\"word\": \"在\", \"start\": 207.583, \"end\": 207.643, \"score\": 0.49}, {\"word\": \"這\"}, {\"word\": \"邊\"}, {\"word\": \"就\", \"start\": 207.643, \"end\": 207.703, \"score\": 0.296}, {\"word\": \"得\", \"start\": 207.703, \"end\": 207.723, \"score\": 0.0}, {\"word\": \"到\", \"start\": 207.723, \"end\": 207.743, \"score\": 0.0}, {\"word\": \"終\"}, {\"word\": \"結\"}, {\"word\": \"解\", \"start\": 207.743, \"end\": 207.863, \"score\": 0.503}, {\"word\": \"決\"}, {\"word\": \"不\", \"start\": 207.863, \"end\": 207.883, \"score\": 0.0}, {\"word\": \"需\", \"start\": 207.883, \"end\": 207.963, \"score\": 0.712}, {\"word\": \"要\", \"start\": 207.963, \"end\": 207.983, \"score\": 0.0}, {\"word\": \"來\"}, {\"word\": \"來\"}, {\"word\": \"回\", \"start\": 207.983, \"end\": 208.083, \"score\": 0.636}, {\"word\": \"回\", \"start\": 208.083, \"end\": 208.104, \"score\": 0.0}]}, {\"start\": 229.958, \"end\": 253.203, \"text\": \"好,那我們這一次的這個草案當中還有另外一個重點是這個稅務事件專業性和複雜性的部分那法官或事務官對於這個課稅的基礎推計以及這個積增事務的經驗及量能有限不過客觀或是不夠這個準確的推計可能會損及到納稅義務人的\", \"words\": [{\"word\": \"好\", \"start\": 229.958, \"end\": 230.458, \"score\": 0.987}, {\"word\": \",\"}, {\"word\": \"那\", \"start\": 230.458, \"end\": 230.678, \"score\": 0.992}, {\"word\": \"我\", \"start\": 230.678, \"end\": 230.938, \"score\": 0.923}, {\"word\": \"們\"}, {\"word\": \"這\"}, {\"word\": \"一\", \"start\": 230.938, \"end\": 231.118, \"score\": 0.889}, {\"word\": \"次\", \"start\": 231.118, \"end\": 231.238, \"score\": 0.89}, {\"word\": \"的\", \"start\": 231.238, \"end\": 231.598, \"score\": 0.837}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"草\", \"start\": 231.598, \"end\": 231.798, \"score\": 0.994}, {\"word\": \"案\", \"start\": 231.798, \"end\": 232.178, \"score\": 0.946}, {\"word\": \"當\"}, {\"word\": \"中\", \"start\": 232.178, \"end\": 232.419, \"score\": 0.883}, {\"word\": \"還\"}, {\"word\": \"有\", \"start\": 232.419, \"end\": 232.519, \"score\": 1.0}, {\"word\": \"另\", \"start\": 232.519, \"end\": 232.659, \"score\": 1.0}, {\"word\": \"外\", \"start\": 232.659, \"end\": 232.759, \"score\": 0.998}, {\"word\": \"一\", \"start\": 232.759, \"end\": 232.979, \"score\": 0.909}, {\"word\": \"個\"}, {\"word\": \"重\", \"start\": 232.979, \"end\": 234.039, \"score\": 0.958}, {\"word\": \"點\"}, {\"word\": \"是\", \"start\": 234.039, \"end\": 235.459, \"score\": 0.943}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"稅\"}, {\"word\": \"務\"}, {\"word\": \"事\", \"start\": 235.459, \"end\": 235.619, \"score\": 0.991}, {\"word\": \"件\", \"start\": 235.619, \"end\": 236.399, \"score\": 0.946}, {\"word\": \"專\"}, {\"word\": \"業\"}, {\"word\": \"性\", \"start\": 236.399, \"end\": 236.719, \"score\": 0.996}, {\"word\": \"和\", \"start\": 236.719, \"end\": 237.339, \"score\": 0.935}, {\"word\": \"複\"}, {\"word\": \"雜\"}, {\"word\": \"性\", \"start\": 237.339, \"end\": 237.96, \"score\": 0.998}, {\"word\": \"的\", \"start\": 237.96, \"end\": 238.12, \"score\": 0.999}, {\"word\": \"部\", \"start\": 238.12, \"end\": 238.28, \"score\": 0.995}, {\"word\": \"分\", \"start\": 238.28, \"end\": 239.04, \"score\": 0.968}, {\"word\": \"那\", \"start\": 239.04, \"end\": 239.24, \"score\": 0.995}, {\"word\": \"法\", \"start\": 239.24, \"end\": 239.4, \"score\": 0.995}, {\"word\": \"官\", \"start\": 239.4, \"end\": 239.58, \"score\": 0.939}, {\"word\": \"或\", \"start\": 239.58, \"end\": 239.78, \"score\": 0.901}, {\"word\": \"事\", \"start\": 239.78, \"end\": 240.0, \"score\": 0.9}, {\"word\": \"務\"}, {\"word\": \"官\", \"start\": 240.0, \"end\": 240.46, \"score\": 0.916}, {\"word\": \"對\"}, {\"word\": \"於\", \"start\": 240.46, \"end\": 241.24, \"score\": 0.871}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"課\"}, {\"word\": \"稅\"}, {\"word\": \"的\", \"start\": 241.24, \"end\": 241.38, \"score\": 0.858}, {\"word\": \"基\", \"start\": 241.38, \"end\": 241.78, \"score\": 0.949}, {\"word\": \"礎\"}, {\"word\": \"推\", \"start\": 241.78, \"end\": 243.181, \"score\": 0.971}, {\"word\": \"計\"}, {\"word\": \"以\", \"start\": 243.181, \"end\": 243.341, \"score\": 0.999}, {\"word\": \"及\", \"start\": 243.341, \"end\": 245.121, \"score\": 0.955}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"積\"}, {\"word\": \"增\", \"start\": 245.121, \"end\": 245.361, \"score\": 0.924}, {\"word\": \"事\", \"start\": 245.361, \"end\": 245.601, \"score\": 0.914}, {\"word\": \"務\"}, {\"word\": \"的\", \"start\": 245.601, \"end\": 246.341, \"score\": 0.946}, {\"word\": \"經\"}, {\"word\": \"驗\"}, {\"word\": \"及\", \"start\": 246.341, \"end\": 246.561, \"score\": 0.976}, {\"word\": \"量\", \"start\": 246.561, \"end\": 246.801, \"score\": 0.978}, {\"word\": \"能\", \"start\": 246.801, \"end\": 247.021, \"score\": 0.987}, {\"word\": \"有\", \"start\": 247.021, \"end\": 247.261, \"score\": 1.0}, {\"word\": \"限\", \"start\": 247.261, \"end\": 247.522, \"score\": 0.995}, {\"word\": \"不\", \"start\": 247.522, \"end\": 248.242, \"score\": 0.971}, {\"word\": \"過\"}, {\"word\": \"客\", \"start\": 248.242, \"end\": 248.822, \"score\": 0.954}, {\"word\": \"觀\"}, {\"word\": \"或\", \"start\": 248.822, \"end\": 249.082, \"score\": 0.998}, {\"word\": \"是\", \"start\": 249.082, \"end\": 249.342, \"score\": 1.0}, {\"word\": \"不\", \"start\": 249.342, \"end\": 250.562, \"score\": 0.951}, {\"word\": \"夠\"}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"準\", \"start\": 250.562, \"end\": 250.902, \"score\": 0.882}, {\"word\": \"確\"}, {\"word\": \"的\", \"start\": 250.902, \"end\": 251.062, \"score\": 0.949}, {\"word\": \"推\", \"start\": 251.062, \"end\": 251.902, \"score\": 0.952}, {\"word\": \"計\"}, {\"word\": \"可\", \"start\": 251.902, \"end\": 252.042, \"score\": 0.869}, {\"word\": \"能\", \"start\": 252.042, \"end\": 252.903, \"score\": 0.953}, {\"word\": \"會\"}, {\"word\": \"損\"}, {\"word\": \"及\", \"start\": 252.903, \"end\": 253.023, \"score\": 0.834}, {\"word\": \"到\", \"start\": 253.023, \"end\": 253.163, \"score\": 1.0}, {\"word\": \"納\"}, {\"word\": \"稅\"}, {\"word\": \"義\"}, {\"word\": \"務\"}, {\"word\": \"人\", \"start\": 253.163, \"end\": 253.183, \"score\": 0.0}, {\"word\": \"的\", \"start\": 253.183, \"end\": 253.203, \"score\": 0.001}]}, {\"start\": 256.283, \"end\": 280.771, \"text\": \"所以我們需要稅務審查官借重其稅務的專業及資深精力來協助我們辦理相關的審查案件而對於稅審官的資格我們看到組織法第20條之3有相關的任用規定那我想就叫做未來不管是要從稅務機關來借調或是聆聘是否會有公平競爭的標準\", \"words\": [{\"word\": \"所\", \"start\": 256.283, \"end\": 256.443, \"score\": 0.992}, {\"word\": \"以\", \"start\": 256.443, \"end\": 256.583, \"score\": 0.854}, {\"word\": \"我\", \"start\": 256.583, \"end\": 256.784, \"score\": 0.9}, {\"word\": \"們\"}, {\"word\": \"需\", \"start\": 256.784, \"end\": 257.024, \"score\": 0.998}, {\"word\": \"要\", \"start\": 257.024, \"end\": 258.684, \"score\": 0.929}, {\"word\": \"稅\"}, {\"word\": \"務\"}, {\"word\": \"審\"}, {\"word\": \"查\", \"start\": 258.684, \"end\": 258.964, \"score\": 0.986}, {\"word\": \"官\", \"start\": 258.964, \"end\": 259.664, \"score\": 0.95}, {\"word\": \"借\", \"start\": 259.664, \"end\": 259.844, \"score\": 0.906}, {\"word\": \"重\", \"start\": 259.844, \"end\": 260.445, \"score\": 0.974}, {\"word\": \"其\", \"start\": 260.445, \"end\": 260.965, \"score\": 0.921}, {\"word\": \"稅\"}, {\"word\": \"務\"}, {\"word\": \"的\", \"start\": 260.965, \"end\": 262.045, \"score\": 0.925}, {\"word\": \"專\"}, {\"word\": \"業\"}, {\"word\": \"及\", \"start\": 262.045, \"end\": 262.405, \"score\": 0.934}, {\"word\": \"資\"}, {\"word\": \"深\", \"start\": 262.405, \"end\": 262.605, \"score\": 0.905}, {\"word\": \"精\", \"start\": 262.605, \"end\": 262.785, \"score\": 0.889}, {\"word\": \"力\", \"start\": 262.785, \"end\": 263.325, \"score\": 0.894}, {\"word\": \"來\"}, {\"word\": \"協\"}, {\"word\": \"助\", \"start\": 263.325, \"end\": 263.746, \"score\": 0.996}, {\"word\": \"我\", \"start\": 263.746, \"end\": 264.746, \"score\": 0.949}, {\"word\": \"們\"}, {\"word\": \"辦\"}, {\"word\": \"理\", \"start\": 264.746, \"end\": 264.926, \"score\": 0.999}, {\"word\": \"相\", \"start\": 264.926, \"end\": 265.246, \"score\": 0.937}, {\"word\": \"關\"}, {\"word\": \"的\", \"start\": 265.246, \"end\": 265.766, \"score\": 0.884}, {\"word\": \"審\"}, {\"word\": \"查\", \"start\": 265.766, \"end\": 265.906, \"score\": 0.958}, {\"word\": \"案\", \"start\": 265.906, \"end\": 266.046, \"score\": 0.979}, {\"word\": \"件\", \"start\": 266.046, \"end\": 266.546, \"score\": 0.988}, {\"word\": \"而\", \"start\": 266.546, \"end\": 268.867, \"score\": 0.951}, {\"word\": \"對\"}, {\"word\": \"於\", \"start\": 268.867, \"end\": 269.047, \"score\": 0.889}, {\"word\": \"稅\"}, {\"word\": \"審\"}, {\"word\": \"官\", \"start\": 269.047, \"end\": 269.207, \"score\": 0.928}, {\"word\": \"的\", \"start\": 269.207, \"end\": 269.547, \"score\": 0.941}, {\"word\": \"資\"}, {\"word\": \"格\", \"start\": 269.547, \"end\": 269.787, \"score\": 0.998}, {\"word\": \"我\", \"start\": 269.787, \"end\": 270.047, \"score\": 0.922}, {\"word\": \"們\"}, {\"word\": \"看\", \"start\": 270.047, \"end\": 270.208, \"score\": 1.0}, {\"word\": \"到\", \"start\": 270.208, \"end\": 270.688, \"score\": 0.916}, {\"word\": \"組\"}, {\"word\": \"織\"}, {\"word\": \"法\", \"start\": 270.688, \"end\": 270.868, \"score\": 1.0}, {\"word\": \"第\", \"start\": 270.868, \"end\": 271.508, \"score\": 0.906}, {\"word\": \"2\"}, {\"word\": \"0\"}, {\"word\": \"條\"}, {\"word\": \"之\", \"start\": 271.508, \"end\": 271.828, \"score\": 0.903}, {\"word\": \"3\"}, {\"word\": \"有\", \"start\": 271.828, \"end\": 272.028, \"score\": 0.999}, {\"word\": \"相\", \"start\": 272.028, \"end\": 272.428, \"score\": 0.95}, {\"word\": \"關\"}, {\"word\": \"的\", \"start\": 272.428, \"end\": 272.548, \"score\": 0.999}, {\"word\": \"任\", \"start\": 272.548, \"end\": 272.668, \"score\": 0.999}, {\"word\": \"用\", \"start\": 272.668, \"end\": 273.048, \"score\": 0.947}, {\"word\": \"規\"}, {\"word\": \"定\", \"start\": 273.048, \"end\": 273.749, \"score\": 1.0}, {\"word\": \"那\", \"start\": 273.749, \"end\": 273.949, \"score\": 0.995}, {\"word\": \"我\", \"start\": 273.949, \"end\": 274.069, \"score\": 0.999}, {\"word\": \"想\", \"start\": 274.069, \"end\": 274.269, \"score\": 1.0}, {\"word\": \"就\", \"start\": 274.269, \"end\": 274.389, \"score\": 0.978}, {\"word\": \"叫\", \"start\": 274.389, \"end\": 274.529, \"score\": 0.871}, {\"word\": \"做\", \"start\": 274.529, \"end\": 274.709, \"score\": 0.889}, {\"word\": \"未\", \"start\": 274.709, \"end\": 275.029, \"score\": 0.937}, {\"word\": \"來\"}, {\"word\": \"不\", \"start\": 275.029, \"end\": 275.149, \"score\": 1.0}, {\"word\": \"管\", \"start\": 275.149, \"end\": 275.429, \"score\": 0.999}, {\"word\": \"是\", \"start\": 275.429, \"end\": 275.609, \"score\": 0.971}, {\"word\": \"要\", \"start\": 275.609, \"end\": 277.87, \"score\": 0.929}, {\"word\": \"從\"}, {\"word\": \"稅\"}, {\"word\": \"務\"}, {\"word\": \"機\"}, {\"word\": \"關\"}, {\"word\": \"來\"}, {\"word\": \"借\", \"start\": 277.87, \"end\": 278.21, \"score\": 0.883}, {\"word\": \"調\"}, {\"word\": \"或\", \"start\": 278.21, \"end\": 278.37, \"score\": 0.997}, {\"word\": \"是\", \"start\": 278.37, \"end\": 278.51, \"score\": 0.961}, {\"word\": \"聆\", \"start\": 278.51, \"end\": 278.75, \"score\": 0.917}, {\"word\": \"聘\", \"start\": 278.75, \"end\": 279.45, \"score\": 0.978}, {\"word\": \"是\", \"start\": 279.45, \"end\": 279.65, \"score\": 0.99}, {\"word\": \"否\", \"start\": 279.65, \"end\": 280.11, \"score\": 0.956}, {\"word\": \"會\"}, {\"word\": \"有\", \"start\": 280.11, \"end\": 280.371, \"score\": 0.999}, {\"word\": \"公\", \"start\": 280.371, \"end\": 280.571, \"score\": 0.901}, {\"word\": \"平\", \"start\": 280.571, \"end\": 280.671, \"score\": 0.815}, {\"word\": \"競\"}, {\"word\": \"爭\"}, {\"word\": \"的\", \"start\": 280.671, \"end\": 280.751, \"score\": 0.75}, {\"word\": \"標\"}, {\"word\": \"準\", \"start\": 280.751, \"end\": 280.771, \"score\": 0.0}]}, {\"start\": 282.981, \"end\": 288.662, \"text\": \"跟委員報告齁 那麼剛才有說明過 這個稅審官是協助法院去做這些推計課稅 那麼做最後到底要課多少稅這部分的計算 這個需要高度的這些審查專業 所以我們現在規劃這個稅審官原則上都是已經有在行政單位操作這些經驗的來協助法院 那至於說 所以專業性我們初期是這樣\", \"words\": [{\"word\": \"跟\", \"start\": 282.981, \"end\": 283.101, \"score\": 0.669}, {\"word\": \"委\", \"start\": 283.101, \"end\": 283.121, \"score\": 0.323}, {\"word\": \"員\"}, {\"word\": \"報\"}, {\"word\": \"告\", \"start\": 283.121, \"end\": 283.341, \"score\": 0.691}, {\"word\": \"齁\"}, {\"word\": \"那\", \"start\": 283.341, \"end\": 283.361, \"score\": 0.0}, {\"word\": \"麼\"}, {\"word\": \"剛\"}, {\"word\": \"才\", \"start\": 283.361, \"end\": 283.461, \"score\": 0.8}, {\"word\": \"有\", \"start\": 283.461, \"end\": 283.541, \"score\": 0.227}, {\"word\": \"說\"}, {\"word\": \"明\", \"start\": 283.541, \"end\": 283.561, \"score\": 0.0}, {\"word\": \"過\"}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"稅\"}, {\"word\": \"審\"}, {\"word\": \"官\", \"start\": 283.561, \"end\": 283.661, \"score\": 0.8}, {\"word\": \"是\", \"start\": 283.661, \"end\": 283.681, \"score\": 0.0}, {\"word\": \"協\"}, {\"word\": \"助\", \"start\": 283.681, \"end\": 283.761, \"score\": 0.389}, {\"word\": \"法\", \"start\": 283.761, \"end\": 284.181, \"score\": 0.772}, {\"word\": \"院\", \"start\": 284.181, \"end\": 284.201, \"score\": 0.0}, {\"word\": \"去\", \"start\": 284.201, \"end\": 284.281, \"score\": 0.512}, {\"word\": \"做\", \"start\": 284.281, \"end\": 284.301, \"score\": 0.0}, {\"word\": \"這\"}, {\"word\": \"些\", \"start\": 284.301, \"end\": 284.921, \"score\": 0.928}, {\"word\": \"推\", \"start\": 284.921, \"end\": 284.941, \"score\": 0.0}, {\"word\": \"計\"}, {\"word\": \"課\"}, {\"word\": \"稅\"}, {\"word\": \"那\", \"start\": 284.941, \"end\": 285.021, \"score\": 0.75}, {\"word\": \"麼\"}, {\"word\": \"做\", \"start\": 285.021, \"end\": 285.041, \"score\": 0.0}, {\"word\": \"最\", \"start\": 285.041, \"end\": 285.061, \"score\": 0.0}, {\"word\": \"後\", \"start\": 285.061, \"end\": 285.081, \"score\": 0.0}, {\"word\": \"到\", \"start\": 285.081, \"end\": 285.381, \"score\": 0.736}, {\"word\": \"底\", \"start\": 285.381, \"end\": 285.441, \"score\": 0.652}, {\"word\": \"要\", \"start\": 285.441, \"end\": 285.802, \"score\": 0.906}, {\"word\": \"課\"}, {\"word\": \"多\", \"start\": 285.802, \"end\": 285.942, \"score\": 0.861}, {\"word\": \"少\", \"start\": 285.942, \"end\": 285.962, \"score\": 0.0}, {\"word\": \"稅\"}, {\"word\": \"這\"}, {\"word\": \"部\", \"start\": 285.962, \"end\": 285.982, \"score\": 0.0}, {\"word\": \"分\", \"start\": 285.982, \"end\": 286.102, \"score\": 0.832}, {\"word\": \"的\", \"start\": 286.102, \"end\": 286.162, \"score\": 0.169}, {\"word\": \"計\"}, {\"word\": \"算\", \"start\": 286.162, \"end\": 286.182, \"score\": 0.0}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"需\", \"start\": 286.182, \"end\": 286.562, \"score\": 0.732}, {\"word\": \"要\", \"start\": 286.562, \"end\": 286.602, \"score\": 0.263}, {\"word\": \"高\", \"start\": 286.602, \"end\": 286.662, \"score\": 0.518}, {\"word\": \"度\", \"start\": 286.662, \"end\": 286.682, \"score\": 0.0}, {\"word\": \"的\", \"start\": 286.682, \"end\": 286.722, \"score\": 0.501}, {\"word\": \"這\"}, {\"word\": \"些\", \"start\": 286.722, \"end\": 286.742, \"score\": 0.0}, {\"word\": \"審\"}, {\"word\": \"查\", \"start\": 286.742, \"end\": 286.762, \"score\": 0.0}, {\"word\": \"專\"}, {\"word\": \"業\"}, {\"word\": \"所\", \"start\": 286.762, \"end\": 286.782, \"score\": 0.001}, {\"word\": \"以\", \"start\": 286.782, \"end\": 286.902, \"score\": 0.513}, {\"word\": \"我\", \"start\": 286.902, \"end\": 286.922, \"score\": 0.0}, {\"word\": \"們\"}, {\"word\": \"現\"}, {\"word\": \"在\", \"start\": 286.922, \"end\": 287.082, \"score\": 0.693}, {\"word\": \"規\"}, {\"word\": \"劃\"}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"稅\"}, {\"word\": \"審\"}, {\"word\": \"官\", \"start\": 287.082, \"end\": 287.102, \"score\": 0.024}, {\"word\": \"原\", \"start\": 287.102, \"end\": 287.322, \"score\": 0.763}, {\"word\": \"則\"}, {\"word\": \"上\", \"start\": 287.322, \"end\": 287.342, \"score\": 0.0}, {\"word\": \"都\", \"start\": 287.342, \"end\": 287.362, \"score\": 0.0}, {\"word\": \"是\", \"start\": 287.362, \"end\": 287.462, \"score\": 0.774}, {\"word\": \"已\", \"start\": 287.462, \"end\": 287.482, \"score\": 0.0}, {\"word\": \"經\"}, {\"word\": \"有\", \"start\": 287.482, \"end\": 287.502, \"score\": 0.0}, {\"word\": \"在\", \"start\": 287.502, \"end\": 287.522, \"score\": 0.0}, {\"word\": \"行\", \"start\": 287.522, \"end\": 287.622, \"score\": 0.8}, {\"word\": \"政\", \"start\": 287.622, \"end\": 287.642, \"score\": 0.0}, {\"word\": \"單\"}, {\"word\": \"位\", \"start\": 287.642, \"end\": 287.662, \"score\": 0.0}, {\"word\": \"操\", \"start\": 287.662, \"end\": 287.682, \"score\": 0.0}, {\"word\": \"作\", \"start\": 287.682, \"end\": 287.762, \"score\": 0.75}, {\"word\": \"這\"}, {\"word\": \"些\", \"start\": 287.762, \"end\": 287.782, \"score\": 0.0}, {\"word\": \"經\"}, {\"word\": \"驗\"}, {\"word\": \"的\", \"start\": 287.782, \"end\": 287.802, \"score\": 0.0}, {\"word\": \"來\"}, {\"word\": \"協\"}, {\"word\": \"助\", \"start\": 287.802, \"end\": 287.822, \"score\": 0.0}, {\"word\": \"法\", \"start\": 287.822, \"end\": 287.982, \"score\": 0.97}, {\"word\": \"院\", \"start\": 287.982, \"end\": 288.002, \"score\": 0.901}, {\"word\": \"那\", \"start\": 288.002, \"end\": 288.122, \"score\": 0.678}, {\"word\": \"至\", \"start\": 288.122, \"end\": 288.142, \"score\": 0.0}, {\"word\": \"於\", \"start\": 288.142, \"end\": 288.282, \"score\": 0.667}, {\"word\": \"說\"}, {\"word\": \"所\", \"start\": 288.282, \"end\": 288.302, \"score\": 0.0}, {\"word\": \"以\", \"start\": 288.302, \"end\": 288.322, \"score\": 0.0}, {\"word\": \"專\"}, {\"word\": \"業\"}, {\"word\": \"性\", \"start\": 288.322, \"end\": 288.482, \"score\": 0.744}, {\"word\": \"我\", \"start\": 288.482, \"end\": 288.502, \"score\": 0.0}, {\"word\": \"們\"}, {\"word\": \"初\", \"start\": 288.502, \"end\": 288.622, \"score\": 0.833}, {\"word\": \"期\", \"start\": 288.622, \"end\": 288.642, \"score\": 0.0}, {\"word\": \"是\", \"start\": 288.642, \"end\": 288.662, \"score\": 0.0}, {\"word\": \"這\"}, {\"word\": \"樣\"}]}, {\"start\": 308.686, \"end\": 327.603, \"text\": \"那大家剛才委員隨行的這些公平性的部分其實剛才也報告過這個制度其實是參考那個智慧財產法院的那個技術長官技術長官他的技術性甚至比稅務更高那但是以這幾年的20年來操作這一個質疑基本上目前已經比較少聽到\", \"words\": [{\"word\": \"那\", \"start\": 308.686, \"end\": 308.986, \"score\": 0.913}, {\"word\": \"大\", \"start\": 308.986, \"end\": 309.126, \"score\": 0.864}, {\"word\": \"家\", \"start\": 309.126, \"end\": 309.487, \"score\": 0.761}, {\"word\": \"剛\"}, {\"word\": \"才\", \"start\": 309.487, \"end\": 309.627, \"score\": 0.849}, {\"word\": \"委\", \"start\": 309.627, \"end\": 310.588, \"score\": 0.862}, {\"word\": \"員\"}, {\"word\": \"隨\"}, {\"word\": \"行\", \"start\": 310.588, \"end\": 310.728, \"score\": 0.745}, {\"word\": \"的\", \"start\": 310.728, \"end\": 310.928, \"score\": 0.814}, {\"word\": \"這\"}, {\"word\": \"些\", \"start\": 310.928, \"end\": 311.048, \"score\": 0.821}, {\"word\": \"公\", \"start\": 311.048, \"end\": 311.208, \"score\": 0.757}, {\"word\": \"平\", \"start\": 311.208, \"end\": 311.348, \"score\": 0.846}, {\"word\": \"性\", \"start\": 311.348, \"end\": 311.429, \"score\": 0.977}, {\"word\": \"的\", \"start\": 311.429, \"end\": 311.549, \"score\": 0.769}, {\"word\": \"部\", \"start\": 311.549, \"end\": 311.669, \"score\": 0.968}, {\"word\": \"分\", \"start\": 311.669, \"end\": 311.989, \"score\": 0.899}, {\"word\": \"其\", \"start\": 311.989, \"end\": 312.63, \"score\": 0.823}, {\"word\": \"實\"}, {\"word\": \"剛\"}, {\"word\": \"才\", \"start\": 312.63, \"end\": 312.73, \"score\": 0.829}, {\"word\": \"也\", \"start\": 312.73, \"end\": 312.97, \"score\": 0.728}, {\"word\": \"報\"}, {\"word\": \"告\", \"start\": 312.97, \"end\": 313.831, \"score\": 0.789}, {\"word\": \"過\"}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"制\", \"start\": 313.831, \"end\": 313.991, \"score\": 0.866}, {\"word\": \"度\", \"start\": 313.991, \"end\": 314.251, \"score\": 0.961}, {\"word\": \"其\", \"start\": 314.251, \"end\": 314.391, \"score\": 0.889}, {\"word\": \"實\"}, {\"word\": \"是\", \"start\": 314.391, \"end\": 314.852, \"score\": 0.647}, {\"word\": \"參\"}, {\"word\": \"考\", \"start\": 314.852, \"end\": 315.272, \"score\": 0.88}, {\"word\": \"那\", \"start\": 315.272, \"end\": 315.793, \"score\": 0.759}, {\"word\": \"個\"}, {\"word\": \"智\", \"start\": 315.793, \"end\": 316.093, \"score\": 0.848}, {\"word\": \"慧\", \"start\": 316.093, \"end\": 316.233, \"score\": 0.54}, {\"word\": \"財\"}, {\"word\": \"產\"}, {\"word\": \"法\", \"start\": 316.233, \"end\": 316.613, \"score\": 0.624}, {\"word\": \"院\", \"start\": 316.613, \"end\": 316.713, \"score\": 0.7}, {\"word\": \"的\", \"start\": 316.713, \"end\": 316.833, \"score\": 0.914}, {\"word\": \"那\", \"start\": 316.833, \"end\": 317.054, \"score\": 0.651}, {\"word\": \"個\"}, {\"word\": \"技\", \"start\": 317.054, \"end\": 317.454, \"score\": 0.742}, {\"word\": \"術\"}, {\"word\": \"長\"}, {\"word\": \"官\", \"start\": 317.454, \"end\": 317.934, \"score\": 0.872}, {\"word\": \"技\", \"start\": 317.934, \"end\": 318.235, \"score\": 0.727}, {\"word\": \"術\"}, {\"word\": \"長\"}, {\"word\": \"官\", \"start\": 318.235, \"end\": 318.935, \"score\": 0.933}, {\"word\": \"他\", \"start\": 318.935, \"end\": 319.156, \"score\": 0.867}, {\"word\": \"的\", \"start\": 319.156, \"end\": 319.276, \"score\": 0.885}, {\"word\": \"技\", \"start\": 319.276, \"end\": 319.516, \"score\": 0.717}, {\"word\": \"術\"}, {\"word\": \"性\", \"start\": 319.516, \"end\": 319.756, \"score\": 0.869}, {\"word\": \"甚\", \"start\": 319.756, \"end\": 319.976, \"score\": 0.941}, {\"word\": \"至\", \"start\": 319.976, \"end\": 320.177, \"score\": 0.802}, {\"word\": \"比\", \"start\": 320.177, \"end\": 320.557, \"score\": 0.8}, {\"word\": \"稅\"}, {\"word\": \"務\"}, {\"word\": \"更\", \"start\": 320.557, \"end\": 320.717, \"score\": 0.926}, {\"word\": \"高\", \"start\": 320.717, \"end\": 321.618, \"score\": 0.824}, {\"word\": \"那\", \"start\": 321.618, \"end\": 321.858, \"score\": 0.792}, {\"word\": \"但\", \"start\": 321.858, \"end\": 322.038, \"score\": 0.783}, {\"word\": \"是\", \"start\": 322.038, \"end\": 322.338, \"score\": 0.954}, {\"word\": \"以\", \"start\": 322.338, \"end\": 322.959, \"score\": 0.828}, {\"word\": \"這\"}, {\"word\": \"幾\"}, {\"word\": \"年\", \"start\": 322.959, \"end\": 323.119, \"score\": 0.921}, {\"word\": \"的\", \"start\": 323.119, \"end\": 323.52, \"score\": 0.804}, {\"word\": \"2\"}, {\"word\": \"0\"}, {\"word\": \"年\", \"start\": 323.52, \"end\": 323.8, \"score\": 0.75}, {\"word\": \"來\"}, {\"word\": \"操\", \"start\": 323.8, \"end\": 324.0, \"score\": 0.812}, {\"word\": \"作\", \"start\": 324.0, \"end\": 324.861, \"score\": 0.915}, {\"word\": \"這\"}, {\"word\": \"一\", \"start\": 324.861, \"end\": 325.381, \"score\": 0.832}, {\"word\": \"個\"}, {\"word\": \"質\"}, {\"word\": \"疑\", \"start\": 325.381, \"end\": 325.842, \"score\": 0.91}, {\"word\": \"基\", \"start\": 325.842, \"end\": 325.982, \"score\": 0.984}, {\"word\": \"本\", \"start\": 325.982, \"end\": 326.162, \"score\": 0.984}, {\"word\": \"上\", \"start\": 326.162, \"end\": 326.843, \"score\": 0.944}, {\"word\": \"目\", \"start\": 326.843, \"end\": 327.063, \"score\": 0.809}, {\"word\": \"前\", \"start\": 327.063, \"end\": 327.263, \"score\": 0.871}, {\"word\": \"已\", \"start\": 327.263, \"end\": 327.503, \"score\": 0.899}, {\"word\": \"經\"}, {\"word\": \"比\", \"start\": 327.503, \"end\": 327.563, \"score\": 0.998}, {\"word\": \"較\"}, {\"word\": \"少\", \"start\": 327.563, \"end\": 327.583, \"score\": 0.0}, {\"word\": \"聽\"}, {\"word\": \"到\", \"start\": 327.583, \"end\": 327.603, \"score\": 0.0}]}, {\"start\": 328.404, \"end\": 348.251, \"text\": \" ﹏﹏﹏\", \"words\": []}, {\"start\": 348.331, \"end\": 376.777, \"text\": \"有他的老闆也就是法官在那一邊所以以我們的這個認為說以其他國家的這個操作經驗應該是因為這個制度大致上參考日本已經有來已久但是大家各界以及委員的這個垂詢將來我們在制度實施的時候我們一定會高度的這個要求所以我想這部分將來的稅審官因為我們有類似計審官的這個操作經驗所以相關的這些規範我們都會去把它制定清楚然後符合各界的這個需求好\", \"words\": [{\"word\": \"有\", \"start\": 348.331, \"end\": 348.671, \"score\": 0.91}, {\"word\": \"他\", \"start\": 348.671, \"end\": 348.851, \"score\": 0.753}, {\"word\": \"的\", \"start\": 348.851, \"end\": 349.231, \"score\": 0.749}, {\"word\": \"老\", \"start\": 349.231, \"end\": 349.751, \"score\": 0.716}, {\"word\": \"闆\"}, {\"word\": \"也\", \"start\": 349.751, \"end\": 349.851, \"score\": 0.93}, {\"word\": \"就\", \"start\": 349.851, \"end\": 349.951, \"score\": 0.911}, {\"word\": \"是\", \"start\": 349.951, \"end\": 350.071, \"score\": 0.657}, {\"word\": \"法\", \"start\": 350.071, \"end\": 350.231, \"score\": 0.825}, {\"word\": \"官\", \"start\": 350.231, \"end\": 350.391, \"score\": 0.833}, {\"word\": \"在\", \"start\": 350.391, \"end\": 350.531, \"score\": 0.968}, {\"word\": \"那\", \"start\": 350.531, \"end\": 350.712, \"score\": 0.951}, {\"word\": \"一\", \"start\": 350.712, \"end\": 351.292, \"score\": 0.867}, {\"word\": \"邊\"}, {\"word\": \"所\", \"start\": 351.292, \"end\": 351.452, \"score\": 0.98}, {\"word\": \"以\", \"start\": 351.452, \"end\": 351.572, \"score\": 0.896}, {\"word\": \"以\", \"start\": 351.572, \"end\": 351.752, \"score\": 0.722}, {\"word\": \"我\", \"start\": 351.752, \"end\": 352.212, \"score\": 0.944}, {\"word\": \"們\"}, {\"word\": \"的\", \"start\": 352.212, \"end\": 354.132, \"score\": 0.826}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"認\"}, {\"word\": \"為\"}, {\"word\": \"說\"}, {\"word\": \"以\", \"start\": 354.132, \"end\": 354.372, \"score\": 0.8}, {\"word\": \"其\", \"start\": 354.372, \"end\": 354.472, \"score\": 0.927}, {\"word\": \"他\", \"start\": 354.472, \"end\": 354.712, \"score\": 0.784}, {\"word\": \"國\"}, {\"word\": \"家\", \"start\": 354.712, \"end\": 354.872, \"score\": 0.957}, {\"word\": \"的\", \"start\": 354.872, \"end\": 355.052, \"score\": 0.55}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"操\", \"start\": 355.052, \"end\": 355.192, \"score\": 0.981}, {\"word\": \"作\", \"start\": 355.192, \"end\": 355.352, \"score\": 0.742}, {\"word\": \"經\"}, {\"word\": \"驗\"}, {\"word\": \"應\"}, {\"word\": \"該\"}, {\"word\": \"是\", \"start\": 355.352, \"end\": 356.213, \"score\": 0.783}, {\"word\": \"因\", \"start\": 356.213, \"end\": 356.533, \"score\": 0.63}, {\"word\": \"為\"}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"制\", \"start\": 356.533, \"end\": 356.653, \"score\": 0.816}, {\"word\": \"度\", \"start\": 356.653, \"end\": 356.833, \"score\": 0.913}, {\"word\": \"大\", \"start\": 356.833, \"end\": 356.993, \"score\": 0.839}, {\"word\": \"致\", \"start\": 356.993, \"end\": 357.093, \"score\": 0.78}, {\"word\": \"上\", \"start\": 357.093, \"end\": 357.633, \"score\": 0.773}, {\"word\": \"參\"}, {\"word\": \"考\", \"start\": 357.633, \"end\": 357.813, \"score\": 0.869}, {\"word\": \"日\", \"start\": 357.813, \"end\": 357.993, \"score\": 0.858}, {\"word\": \"本\", \"start\": 357.993, \"end\": 358.233, \"score\": 0.734}, {\"word\": \"已\", \"start\": 358.233, \"end\": 358.753, \"score\": 0.758}, {\"word\": \"經\"}, {\"word\": \"有\", \"start\": 358.753, \"end\": 359.033, \"score\": 0.778}, {\"word\": \"來\"}, {\"word\": \"已\", \"start\": 359.033, \"end\": 359.133, \"score\": 0.586}, {\"word\": \"久\", \"start\": 359.133, \"end\": 359.633, \"score\": 0.772}, {\"word\": \"但\", \"start\": 359.633, \"end\": 359.793, \"score\": 0.759}, {\"word\": \"是\", \"start\": 359.793, \"end\": 360.253, \"score\": 0.93}, {\"word\": \"大\", \"start\": 360.253, \"end\": 360.413, \"score\": 0.792}, {\"word\": \"家\", \"start\": 360.413, \"end\": 360.654, \"score\": 0.869}, {\"word\": \"各\", \"start\": 360.654, \"end\": 360.854, \"score\": 0.803}, {\"word\": \"界\", \"start\": 360.854, \"end\": 360.994, \"score\": 0.921}, {\"word\": \"以\", \"start\": 360.994, \"end\": 361.074, \"score\": 0.739}, {\"word\": \"及\", \"start\": 361.074, \"end\": 361.234, \"score\": 0.706}, {\"word\": \"委\", \"start\": 361.234, \"end\": 361.494, \"score\": 0.838}, {\"word\": \"員\"}, {\"word\": \"的\", \"start\": 361.494, \"end\": 361.794, \"score\": 0.626}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"垂\", \"start\": 361.794, \"end\": 362.714, \"score\": 0.826}, {\"word\": \"詢\"}, {\"word\": \"將\"}, {\"word\": \"來\"}, {\"word\": \"我\", \"start\": 362.714, \"end\": 362.894, \"score\": 0.726}, {\"word\": \"們\"}, {\"word\": \"在\", \"start\": 362.894, \"end\": 363.034, \"score\": 0.72}, {\"word\": \"制\", \"start\": 363.034, \"end\": 363.154, \"score\": 0.947}, {\"word\": \"度\", \"start\": 363.154, \"end\": 363.414, \"score\": 0.689}, {\"word\": \"實\"}, {\"word\": \"施\", \"start\": 363.414, \"end\": 363.514, \"score\": 0.856}, {\"word\": \"的\", \"start\": 363.514, \"end\": 363.734, \"score\": 0.759}, {\"word\": \"時\"}, {\"word\": \"候\", \"start\": 363.734, \"end\": 363.934, \"score\": 0.639}, {\"word\": \"我\", \"start\": 363.934, \"end\": 364.214, \"score\": 0.75}, {\"word\": \"們\"}, {\"word\": \"一\", \"start\": 364.214, \"end\": 364.334, \"score\": 0.664}, {\"word\": \"定\", \"start\": 364.334, \"end\": 364.894, \"score\": 0.927}, {\"word\": \"會\"}, {\"word\": \"高\", \"start\": 364.894, \"end\": 365.054, \"score\": 0.906}, {\"word\": \"度\", \"start\": 365.054, \"end\": 365.214, \"score\": 0.78}, {\"word\": \"的\", \"start\": 365.214, \"end\": 365.535, \"score\": 0.823}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"要\", \"start\": 365.535, \"end\": 365.775, \"score\": 0.789}, {\"word\": \"求\", \"start\": 365.775, \"end\": 366.215, \"score\": 0.837}, {\"word\": \"所\", \"start\": 366.215, \"end\": 366.355, \"score\": 0.758}, {\"word\": \"以\", \"start\": 366.355, \"end\": 366.795, \"score\": 0.861}, {\"word\": \"我\", \"start\": 366.795, \"end\": 366.915, \"score\": 0.746}, {\"word\": \"想\", \"start\": 366.915, \"end\": 367.415, \"score\": 0.879}, {\"word\": \"這\"}, {\"word\": \"部\", \"start\": 367.415, \"end\": 367.575, \"score\": 0.98}, {\"word\": \"分\", \"start\": 367.575, \"end\": 368.255, \"score\": 0.783}, {\"word\": \"將\"}, {\"word\": \"來\"}, {\"word\": \"的\", \"start\": 368.255, \"end\": 368.695, \"score\": 0.754}, {\"word\": \"稅\"}, {\"word\": \"審\"}, {\"word\": \"官\", \"start\": 368.695, \"end\": 368.935, \"score\": 0.643}, {\"word\": \"因\", \"start\": 368.935, \"end\": 369.235, \"score\": 0.722}, {\"word\": \"為\"}, {\"word\": \"我\", \"start\": 369.235, \"end\": 369.435, \"score\": 0.77}, {\"word\": \"們\"}, {\"word\": \"有\", \"start\": 369.435, \"end\": 369.695, \"score\": 0.773}, {\"word\": \"類\"}, {\"word\": \"似\", \"start\": 369.695, \"end\": 370.115, \"score\": 0.657}, {\"word\": \"計\"}, {\"word\": \"審\"}, {\"word\": \"官\", \"start\": 370.115, \"end\": 370.215, \"score\": 0.719}, {\"word\": \"的\", \"start\": 370.215, \"end\": 370.716, \"score\": 0.735}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"操\", \"start\": 370.716, \"end\": 370.876, \"score\": 0.854}, {\"word\": \"作\", \"start\": 370.876, \"end\": 371.636, \"score\": 0.839}, {\"word\": \"經\"}, {\"word\": \"驗\"}, {\"word\": \"所\", \"start\": 371.636, \"end\": 371.776, \"score\": 0.886}, {\"word\": \"以\", \"start\": 371.776, \"end\": 371.996, \"score\": 0.757}, {\"word\": \"相\", \"start\": 371.996, \"end\": 372.296, \"score\": 0.651}, {\"word\": \"關\"}, {\"word\": \"的\", \"start\": 372.296, \"end\": 372.556, \"score\": 0.907}, {\"word\": \"這\"}, {\"word\": \"些\", \"start\": 372.556, \"end\": 373.156, \"score\": 0.759}, {\"word\": \"規\"}, {\"word\": \"範\"}, {\"word\": \"我\", \"start\": 373.156, \"end\": 373.456, \"score\": 0.779}, {\"word\": \"們\"}, {\"word\": \"都\", \"start\": 373.456, \"end\": 373.696, \"score\": 0.676}, {\"word\": \"會\"}, {\"word\": \"去\", \"start\": 373.696, \"end\": 373.816, \"score\": 0.904}, {\"word\": \"把\", \"start\": 373.816, \"end\": 373.916, \"score\": 0.981}, {\"word\": \"它\", \"start\": 373.916, \"end\": 374.256, \"score\": 0.638}, {\"word\": \"制\", \"start\": 374.256, \"end\": 374.356, \"score\": 0.615}, {\"word\": \"定\", \"start\": 374.356, \"end\": 374.496, \"score\": 0.609}, {\"word\": \"清\", \"start\": 374.496, \"end\": 374.696, \"score\": 0.897}, {\"word\": \"楚\", \"start\": 374.696, \"end\": 375.016, \"score\": 0.817}, {\"word\": \"然\", \"start\": 375.016, \"end\": 375.176, \"score\": 0.549}, {\"word\": \"後\", \"start\": 375.176, \"end\": 375.217, \"score\": 0.5}, {\"word\": \"符\", \"start\": 375.217, \"end\": 375.337, \"score\": 0.621}, {\"word\": \"合\", \"start\": 375.337, \"end\": 375.737, \"score\": 0.851}, {\"word\": \"各\", \"start\": 375.737, \"end\": 375.937, \"score\": 0.735}, {\"word\": \"界\", \"start\": 375.937, \"end\": 376.137, \"score\": 0.873}, {\"word\": \"的\", \"start\": 376.137, \"end\": 376.557, \"score\": 0.829}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"需\", \"start\": 376.557, \"end\": 376.737, \"score\": 0.696}, {\"word\": \"求\", \"start\": 376.737, \"end\": 376.757, \"score\": 0.936}, {\"word\": \"好\", \"start\": 376.757, \"end\": 376.777, \"score\": 0.0}]}, {\"start\": 378.825, \"end\": 405.907, \"text\": \"我想請教傅敏,就我觀察未來稅審官的職務會不會是一個很搶手的職務?跟委員報告,如果比較智慧,我們當時制裁法院的那個因為剛才張委員有講,我們有提高待遇所以以以前的經驗的話,我當然不敢講百分之百都一樣但是他們是蠻歡迎的以這20年來在智慧局調來這邊他們蠻歡迎而且可以了解訴訟的這一塊\", \"words\": [{\"word\": \"我\", \"start\": 378.825, \"end\": 378.926, \"score\": 0.828}, {\"word\": \"想\", \"start\": 378.926, \"end\": 379.246, \"score\": 0.872}, {\"word\": \"請\"}, {\"word\": \"教\", \"start\": 379.246, \"end\": 379.546, \"score\": 0.978}, {\"word\": \"傅\", \"start\": 379.546, \"end\": 379.686, \"score\": 0.857}, {\"word\": \"敏\", \"start\": 379.686, \"end\": 380.187, \"score\": 0.879}, {\"word\": \",\"}, {\"word\": \"就\", \"start\": 380.187, \"end\": 380.507, \"score\": 0.945}, {\"word\": \"我\", \"start\": 380.507, \"end\": 380.787, \"score\": 0.919}, {\"word\": \"觀\"}, {\"word\": \"察\", \"start\": 380.787, \"end\": 381.448, \"score\": 0.901}, {\"word\": \"未\", \"start\": 381.448, \"end\": 382.288, \"score\": 0.841}, {\"word\": \"來\"}, {\"word\": \"稅\"}, {\"word\": \"審\"}, {\"word\": \"官\", \"start\": 382.288, \"end\": 382.448, \"score\": 0.865}, {\"word\": \"的\", \"start\": 382.448, \"end\": 383.269, \"score\": 0.873}, {\"word\": \"職\"}, {\"word\": \"務\"}, {\"word\": \"會\"}, {\"word\": \"不\", \"start\": 383.269, \"end\": 383.429, \"score\": 0.883}, {\"word\": \"會\"}, {\"word\": \"是\", \"start\": 383.429, \"end\": 383.589, \"score\": 0.886}, {\"word\": \"一\", \"start\": 383.589, \"end\": 383.849, \"score\": 0.921}, {\"word\": \"個\"}, {\"word\": \"很\", \"start\": 383.849, \"end\": 384.27, \"score\": 0.947}, {\"word\": \"搶\"}, {\"word\": \"手\", \"start\": 384.27, \"end\": 384.43, \"score\": 0.892}, {\"word\": \"的\", \"start\": 384.43, \"end\": 386.251, \"score\": 0.724}, {\"word\": \"職\"}, {\"word\": \"務\"}, {\"word\": \"?\"}, {\"word\": \"跟\", \"start\": 386.251, \"end\": 386.432, \"score\": 0.879}, {\"word\": \"委\", \"start\": 386.432, \"end\": 386.812, \"score\": 0.891}, {\"word\": \"員\"}, {\"word\": \"報\"}, {\"word\": \"告\", \"start\": 386.812, \"end\": 387.132, \"score\": 0.996}, {\"word\": \",\"}, {\"word\": \"如\", \"start\": 387.132, \"end\": 387.312, \"score\": 0.995}, {\"word\": \"果\", \"start\": 387.312, \"end\": 387.552, \"score\": 0.996}, {\"word\": \"比\", \"start\": 387.552, \"end\": 388.013, \"score\": 0.943}, {\"word\": \"較\"}, {\"word\": \"智\", \"start\": 388.013, \"end\": 388.213, \"score\": 0.775}, {\"word\": \"慧\", \"start\": 388.213, \"end\": 388.613, \"score\": 0.972}, {\"word\": \",\"}, {\"word\": \"我\", \"start\": 388.613, \"end\": 389.194, \"score\": 0.861}, {\"word\": \"們\"}, {\"word\": \"當\"}, {\"word\": \"時\"}, {\"word\": \"制\", \"start\": 389.194, \"end\": 389.294, \"score\": 0.845}, {\"word\": \"裁\", \"start\": 389.294, \"end\": 389.494, \"score\": 0.809}, {\"word\": \"法\", \"start\": 389.494, \"end\": 389.674, \"score\": 0.999}, {\"word\": \"院\", \"start\": 389.674, \"end\": 389.894, \"score\": 0.97}, {\"word\": \"的\", \"start\": 389.894, \"end\": 390.014, \"score\": 0.848}, {\"word\": \"那\", \"start\": 390.014, \"end\": 390.515, \"score\": 0.884}, {\"word\": \"個\"}, {\"word\": \"因\", \"start\": 390.515, \"end\": 391.135, \"score\": 0.93}, {\"word\": \"為\"}, {\"word\": \"剛\"}, {\"word\": \"才\", \"start\": 391.135, \"end\": 392.176, \"score\": 0.96}, {\"word\": \"張\"}, {\"word\": \"委\", \"start\": 392.176, \"end\": 392.296, \"score\": 0.834}, {\"word\": \"員\"}, {\"word\": \"有\", \"start\": 392.296, \"end\": 392.817, \"score\": 0.83}, {\"word\": \"講\"}, {\"word\": \",\"}, {\"word\": \"我\", \"start\": 392.817, \"end\": 393.197, \"score\": 0.938}, {\"word\": \"們\"}, {\"word\": \"有\", \"start\": 393.197, \"end\": 394.638, \"score\": 0.938}, {\"word\": \"提\", \"start\": 394.638, \"end\": 394.758, \"score\": 0.982}, {\"word\": \"高\", \"start\": 394.758, \"end\": 394.938, \"score\": 0.991}, {\"word\": \"待\", \"start\": 394.938, \"end\": 395.118, \"score\": 0.886}, {\"word\": \"遇\", \"start\": 395.118, \"end\": 395.239, \"score\": 0.799}, {\"word\": \"所\", \"start\": 395.239, \"end\": 395.439, \"score\": 0.899}, {\"word\": \"以\", \"start\": 395.439, \"end\": 395.879, \"score\": 0.927}, {\"word\": \"以\", \"start\": 395.879, \"end\": 395.999, \"score\": 0.867}, {\"word\": \"以\", \"start\": 395.999, \"end\": 396.159, \"score\": 0.858}, {\"word\": \"前\", \"start\": 396.159, \"end\": 396.319, \"score\": 0.964}, {\"word\": \"的\", \"start\": 396.319, \"end\": 396.74, \"score\": 0.853}, {\"word\": \"經\"}, {\"word\": \"驗\"}, {\"word\": \"的\", \"start\": 396.74, \"end\": 397.06, \"score\": 0.857}, {\"word\": \"話\"}, {\"word\": \",\"}, {\"word\": \"我\", \"start\": 397.06, \"end\": 397.34, \"score\": 0.882}, {\"word\": \"當\"}, {\"word\": \"然\", \"start\": 397.34, \"end\": 397.4, \"score\": 0.399}, {\"word\": \"不\", \"start\": 397.4, \"end\": 397.48, \"score\": 0.942}, {\"word\": \"敢\", \"start\": 397.48, \"end\": 397.741, \"score\": 0.834}, {\"word\": \"講\"}, {\"word\": \"百\", \"start\": 397.741, \"end\": 397.841, \"score\": 0.823}, {\"word\": \"分\", \"start\": 397.841, \"end\": 397.961, \"score\": 0.844}, {\"word\": \"之\", \"start\": 397.961, \"end\": 398.041, \"score\": 0.779}, {\"word\": \"百\", \"start\": 398.041, \"end\": 398.161, \"score\": 0.877}, {\"word\": \"都\", \"start\": 398.161, \"end\": 398.321, \"score\": 0.872}, {\"word\": \"一\", \"start\": 398.321, \"end\": 398.561, \"score\": 0.846}, {\"word\": \"樣\"}, {\"word\": \"但\", \"start\": 398.561, \"end\": 398.721, \"score\": 0.919}, {\"word\": \"是\", \"start\": 398.721, \"end\": 399.162, \"score\": 0.951}, {\"word\": \"他\", \"start\": 399.162, \"end\": 399.522, \"score\": 0.894}, {\"word\": \"們\"}, {\"word\": \"是\", \"start\": 399.522, \"end\": 400.182, \"score\": 0.93}, {\"word\": \"蠻\"}, {\"word\": \"歡\"}, {\"word\": \"迎\", \"start\": 400.182, \"end\": 400.363, \"score\": 0.897}, {\"word\": \"的\", \"start\": 400.363, \"end\": 401.083, \"score\": 0.936}, {\"word\": \"以\", \"start\": 401.083, \"end\": 401.904, \"score\": 0.911}, {\"word\": \"這\"}, {\"word\": \"2\"}, {\"word\": \"0\"}, {\"word\": \"年\", \"start\": 401.904, \"end\": 402.164, \"score\": 0.917}, {\"word\": \"來\"}, {\"word\": \"在\", \"start\": 402.164, \"end\": 403.005, \"score\": 0.965}, {\"word\": \"智\", \"start\": 403.005, \"end\": 403.125, \"score\": 0.868}, {\"word\": \"慧\", \"start\": 403.125, \"end\": 403.325, \"score\": 0.911}, {\"word\": \"局\", \"start\": 403.325, \"end\": 404.326, \"score\": 0.893}, {\"word\": \"調\"}, {\"word\": \"來\"}, {\"word\": \"這\"}, {\"word\": \"邊\"}, {\"word\": \"他\", \"start\": 404.326, \"end\": 404.466, \"score\": 0.833}, {\"word\": \"們\"}, {\"word\": \"蠻\"}, {\"word\": \"歡\"}, {\"word\": \"迎\", \"start\": 404.466, \"end\": 404.846, \"score\": 0.885}, {\"word\": \"而\", \"start\": 404.846, \"end\": 404.946, \"score\": 0.796}, {\"word\": \"且\", \"start\": 404.946, \"end\": 405.307, \"score\": 0.967}, {\"word\": \"可\", \"start\": 405.307, \"end\": 405.427, \"score\": 0.998}, {\"word\": \"以\", \"start\": 405.427, \"end\": 405.507, \"score\": 0.945}, {\"word\": \"了\", \"start\": 405.507, \"end\": 405.727, \"score\": 0.902}, {\"word\": \"解\", \"start\": 405.727, \"end\": 405.867, \"score\": 0.986}, {\"word\": \"訴\"}, {\"word\": \"訟\"}, {\"word\": \"的\", \"start\": 405.867, \"end\": 405.887, \"score\": 0.0}, {\"word\": \"這\"}, {\"word\": \"一\", \"start\": 405.887, \"end\": 405.907, \"score\": 0.0}, {\"word\": \"塊\"}]}, {\"start\": 408.049, \"end\": 415.933, \"text\": \"對將來他們回到專業單位裡面去知道正當法律程序是什麼這一部分幫助其實蠻大所以應該應該我們樂觀期待將來會會不應該是蠻搶手的我不敢講說絕對搶手但是因以我們的以往經驗應該是還蠻蠻可以期待的\", \"words\": [{\"word\": \"對\"}, {\"word\": \"將\"}, {\"word\": \"來\"}, {\"word\": \"他\", \"start\": 408.049, \"end\": 408.389, \"score\": 0.792}, {\"word\": \"們\"}, {\"word\": \"回\", \"start\": 408.389, \"end\": 408.549, \"score\": 0.937}, {\"word\": \"到\", \"start\": 408.549, \"end\": 409.109, \"score\": 0.804}, {\"word\": \"專\"}, {\"word\": \"業\"}, {\"word\": \"單\"}, {\"word\": \"位\", \"start\": 409.109, \"end\": 409.309, \"score\": 0.849}, {\"word\": \"裡\"}, {\"word\": \"面\", \"start\": 409.309, \"end\": 409.509, \"score\": 0.766}, {\"word\": \"去\", \"start\": 409.509, \"end\": 409.93, \"score\": 0.957}, {\"word\": \"知\", \"start\": 409.93, \"end\": 410.05, \"score\": 0.994}, {\"word\": \"道\", \"start\": 410.05, \"end\": 410.23, \"score\": 0.824}, {\"word\": \"正\", \"start\": 410.23, \"end\": 410.53, \"score\": 0.803}, {\"word\": \"當\"}, {\"word\": \"法\", \"start\": 410.53, \"end\": 410.67, \"score\": 0.817}, {\"word\": \"律\", \"start\": 410.67, \"end\": 410.75, \"score\": 0.504}, {\"word\": \"程\", \"start\": 410.75, \"end\": 410.93, \"score\": 0.765}, {\"word\": \"序\", \"start\": 410.93, \"end\": 411.49, \"score\": 0.828}, {\"word\": \"是\", \"start\": 411.49, \"end\": 411.671, \"score\": 0.973}, {\"word\": \"什\", \"start\": 411.671, \"end\": 411.811, \"score\": 0.704}, {\"word\": \"麼\"}, {\"word\": \"這\"}, {\"word\": \"一\", \"start\": 411.811, \"end\": 412.411, \"score\": 0.883}, {\"word\": \"部\", \"start\": 412.411, \"end\": 412.491, \"score\": 0.767}, {\"word\": \"分\", \"start\": 412.491, \"end\": 412.831, \"score\": 0.876}, {\"word\": \"幫\"}, {\"word\": \"助\", \"start\": 412.831, \"end\": 412.971, \"score\": 0.841}, {\"word\": \"其\", \"start\": 412.971, \"end\": 413.071, \"score\": 0.834}, {\"word\": \"實\"}, {\"word\": \"蠻\"}, {\"word\": \"大\", \"start\": 413.071, \"end\": 413.091, \"score\": 0.0}, {\"word\": \"所\", \"start\": 413.091, \"end\": 413.191, \"score\": 0.798}, {\"word\": \"以\", \"start\": 413.191, \"end\": 413.271, \"score\": 0.743}, {\"word\": \"應\"}, {\"word\": \"該\"}, {\"word\": \"應\"}, {\"word\": \"該\"}, {\"word\": \"我\", \"start\": 413.271, \"end\": 413.291, \"score\": 0.0}, {\"word\": \"們\"}, {\"word\": \"樂\"}, {\"word\": \"觀\"}, {\"word\": \"期\", \"start\": 413.291, \"end\": 413.532, \"score\": 0.859}, {\"word\": \"待\", \"start\": 413.532, \"end\": 413.612, \"score\": 0.75}, {\"word\": \"將\"}, {\"word\": \"來\"}, {\"word\": \"會\"}, {\"word\": \"會\"}, {\"word\": \"不\", \"start\": 413.612, \"end\": 413.652, \"score\": 0.499}, {\"word\": \"應\"}, {\"word\": \"該\"}, {\"word\": \"是\", \"start\": 413.652, \"end\": 413.672, \"score\": 0.0}, {\"word\": \"蠻\"}, {\"word\": \"搶\"}, {\"word\": \"手\", \"start\": 413.672, \"end\": 413.732, \"score\": 0.667}, {\"word\": \"的\", \"start\": 413.732, \"end\": 413.772, \"score\": 0.491}, {\"word\": \"我\", \"start\": 413.772, \"end\": 413.872, \"score\": 0.785}, {\"word\": \"不\", \"start\": 413.872, \"end\": 413.892, \"score\": 0.0}, {\"word\": \"敢\", \"start\": 413.892, \"end\": 414.112, \"score\": 0.862}, {\"word\": \"講\"}, {\"word\": \"說\"}, {\"word\": \"絕\"}, {\"word\": \"對\"}, {\"word\": \"搶\"}, {\"word\": \"手\", \"start\": 414.112, \"end\": 414.332, \"score\": 0.909}, {\"word\": \"但\", \"start\": 414.332, \"end\": 414.352, \"score\": 0.0}, {\"word\": \"是\", \"start\": 414.352, \"end\": 414.372, \"score\": 0.0}, {\"word\": \"因\", \"start\": 414.372, \"end\": 414.652, \"score\": 0.887}, {\"word\": \"以\", \"start\": 414.652, \"end\": 414.892, \"score\": 0.764}, {\"word\": \"我\", \"start\": 414.892, \"end\": 414.972, \"score\": 1.0}, {\"word\": \"們\"}, {\"word\": \"的\", \"start\": 414.972, \"end\": 414.992, \"score\": 0.0}, {\"word\": \"以\", \"start\": 414.992, \"end\": 415.012, \"score\": 0.0}, {\"word\": \"往\", \"start\": 415.012, \"end\": 415.032, \"score\": 0.0}, {\"word\": \"經\"}, {\"word\": \"驗\"}, {\"word\": \"應\"}, {\"word\": \"該\"}, {\"word\": \"是\", \"start\": 415.032, \"end\": 415.193, \"score\": 0.857}, {\"word\": \"還\"}, {\"word\": \"蠻\"}, {\"word\": \"蠻\"}, {\"word\": \"可\", \"start\": 415.193, \"end\": 415.373, \"score\": 0.758}, {\"word\": \"以\", \"start\": 415.373, \"end\": 415.593, \"score\": 0.727}, {\"word\": \"期\", \"start\": 415.593, \"end\": 415.793, \"score\": 0.812}, {\"word\": \"待\", \"start\": 415.793, \"end\": 415.913, \"score\": 0.834}, {\"word\": \"的\", \"start\": 415.913, \"end\": 415.933, \"score\": 0.0}]}, {\"start\": 425.078, \"end\": 444.964, \"text\": \"會受歡迎另外參考我們這個草案的副表對於稅審官的員額最多是10位現有的四處行政法院我們預計各會分別設置多少位的稅審官是否足以因應龐大的未來的稅務案件量\", \"words\": [{\"word\": \"會\"}, {\"word\": \"受\", \"start\": 425.078, \"end\": 425.398, \"score\": 0.934}, {\"word\": \"歡\"}, {\"word\": \"迎\", \"start\": 425.398, \"end\": 426.739, \"score\": 0.971}, {\"word\": \"另\", \"start\": 426.739, \"end\": 426.879, \"score\": 0.999}, {\"word\": \"外\", \"start\": 426.879, \"end\": 427.739, \"score\": 0.958}, {\"word\": \"參\"}, {\"word\": \"考\", \"start\": 427.739, \"end\": 428.059, \"score\": 0.999}, {\"word\": \"我\", \"start\": 428.059, \"end\": 428.879, \"score\": 0.927}, {\"word\": \"們\"}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"草\", \"start\": 428.879, \"end\": 429.039, \"score\": 0.933}, {\"word\": \"案\", \"start\": 429.039, \"end\": 429.139, \"score\": 0.834}, {\"word\": \"的\", \"start\": 429.139, \"end\": 429.259, \"score\": 0.999}, {\"word\": \"副\", \"start\": 429.259, \"end\": 429.459, \"score\": 0.91}, {\"word\": \"表\", \"start\": 429.459, \"end\": 430.84, \"score\": 0.933}, {\"word\": \"對\"}, {\"word\": \"於\", \"start\": 430.84, \"end\": 431.14, \"score\": 0.867}, {\"word\": \"稅\"}, {\"word\": \"審\"}, {\"word\": \"官\", \"start\": 431.14, \"end\": 431.3, \"score\": 0.95}, {\"word\": \"的\", \"start\": 431.3, \"end\": 432.14, \"score\": 0.953}, {\"word\": \"員\"}, {\"word\": \"額\"}, {\"word\": \"最\", \"start\": 432.14, \"end\": 432.32, \"score\": 0.998}, {\"word\": \"多\", \"start\": 432.32, \"end\": 432.48, \"score\": 1.0}, {\"word\": \"是\", \"start\": 432.48, \"end\": 433.501, \"score\": 0.941}, {\"word\": \"1\"}, {\"word\": \"0\"}, {\"word\": \"位\", \"start\": 433.501, \"end\": 435.201, \"score\": 0.948}, {\"word\": \"現\"}, {\"word\": \"有\", \"start\": 435.201, \"end\": 435.341, \"score\": 0.993}, {\"word\": \"的\", \"start\": 435.341, \"end\": 435.741, \"score\": 0.9}, {\"word\": \"四\", \"start\": 435.741, \"end\": 436.081, \"score\": 0.884}, {\"word\": \"處\"}, {\"word\": \"行\", \"start\": 436.081, \"end\": 436.241, \"score\": 0.975}, {\"word\": \"政\", \"start\": 436.241, \"end\": 436.441, \"score\": 0.999}, {\"word\": \"法\", \"start\": 436.441, \"end\": 436.641, \"score\": 1.0}, {\"word\": \"院\", \"start\": 436.641, \"end\": 437.322, \"score\": 0.958}, {\"word\": \"我\", \"start\": 437.322, \"end\": 437.962, \"score\": 0.906}, {\"word\": \"們\"}, {\"word\": \"預\"}, {\"word\": \"計\"}, {\"word\": \"各\", \"start\": 437.962, \"end\": 438.482, \"score\": 0.958}, {\"word\": \"會\"}, {\"word\": \"分\", \"start\": 438.482, \"end\": 438.682, \"score\": 0.999}, {\"word\": \"別\", \"start\": 438.682, \"end\": 439.062, \"score\": 0.895}, {\"word\": \"設\"}, {\"word\": \"置\", \"start\": 439.062, \"end\": 439.942, \"score\": 0.896}, {\"word\": \"多\", \"start\": 439.942, \"end\": 440.082, \"score\": 1.0}, {\"word\": \"少\", \"start\": 440.082, \"end\": 440.242, \"score\": 1.0}, {\"word\": \"位\", \"start\": 440.242, \"end\": 440.363, \"score\": 0.847}, {\"word\": \"的\", \"start\": 440.363, \"end\": 441.043, \"score\": 0.881}, {\"word\": \"稅\"}, {\"word\": \"審\"}, {\"word\": \"官\", \"start\": 441.043, \"end\": 441.763, \"score\": 0.956}, {\"word\": \"是\", \"start\": 441.763, \"end\": 441.963, \"score\": 0.926}, {\"word\": \"否\", \"start\": 441.963, \"end\": 442.203, \"score\": 0.997}, {\"word\": \"足\", \"start\": 442.203, \"end\": 442.423, \"score\": 0.91}, {\"word\": \"以\", \"start\": 442.423, \"end\": 442.663, \"score\": 0.983}, {\"word\": \"因\", \"start\": 442.663, \"end\": 443.163, \"score\": 0.896}, {\"word\": \"應\"}, {\"word\": \"龐\"}, {\"word\": \"大\", \"start\": 443.163, \"end\": 443.323, \"score\": 0.979}, {\"word\": \"的\", \"start\": 443.323, \"end\": 443.523, \"score\": 0.995}, {\"word\": \"未\", \"start\": 443.523, \"end\": 443.804, \"score\": 0.928}, {\"word\": \"來\"}, {\"word\": \"的\", \"start\": 443.804, \"end\": 444.644, \"score\": 0.905}, {\"word\": \"稅\"}, {\"word\": \"務\"}, {\"word\": \"案\", \"start\": 444.644, \"end\": 444.784, \"score\": 0.9}, {\"word\": \"件\", \"start\": 444.784, \"end\": 444.944, \"score\": 0.91}, {\"word\": \"量\", \"start\": 444.944, \"end\": 444.964, \"score\": 0.807}]}, {\"start\": 446.331, \"end\": 471.758, \"text\": \"跟委員報告齁目前我們初步規劃我相信在不會太多啦齁因為說實話我們司法院的這些總言而框住我們沒有太多的語意去用一些多餘的這些人力所以我們一定用在搭口上我們初步規劃應該也不會超過五位啦不會超過五位初步的案件但將來看案件的這個需求好那也有可能就一處行政法院可能編制只有一位左右的這個稅審官\", \"words\": [{\"word\": \"跟\", \"start\": 446.331, \"end\": 446.671, \"score\": 0.855}, {\"word\": \"委\", \"start\": 446.671, \"end\": 447.091, \"score\": 0.798}, {\"word\": \"員\"}, {\"word\": \"報\"}, {\"word\": \"告\", \"start\": 447.091, \"end\": 447.812, \"score\": 0.904}, {\"word\": \"齁\"}, {\"word\": \"目\", \"start\": 447.812, \"end\": 448.092, \"score\": 0.851}, {\"word\": \"前\", \"start\": 448.092, \"end\": 448.312, \"score\": 0.847}, {\"word\": \"我\", \"start\": 448.312, \"end\": 448.632, \"score\": 0.838}, {\"word\": \"們\"}, {\"word\": \"初\", \"start\": 448.632, \"end\": 448.912, \"score\": 0.951}, {\"word\": \"步\", \"start\": 448.912, \"end\": 450.012, \"score\": 0.893}, {\"word\": \"規\"}, {\"word\": \"劃\"}, {\"word\": \"我\", \"start\": 450.012, \"end\": 450.172, \"score\": 0.98}, {\"word\": \"相\", \"start\": 450.172, \"end\": 450.392, \"score\": 0.893}, {\"word\": \"信\", \"start\": 450.392, \"end\": 451.052, \"score\": 0.992}, {\"word\": \"在\", \"start\": 451.052, \"end\": 451.953, \"score\": 0.958}, {\"word\": \"不\", \"start\": 451.953, \"end\": 452.173, \"score\": 0.665}, {\"word\": \"會\"}, {\"word\": \"太\", \"start\": 452.173, \"end\": 452.393, \"score\": 0.923}, {\"word\": \"多\", \"start\": 452.393, \"end\": 452.573, \"score\": 0.981}, {\"word\": \"啦\", \"start\": 452.573, \"end\": 452.933, \"score\": 0.824}, {\"word\": \"齁\"}, {\"word\": \"因\", \"start\": 452.933, \"end\": 453.853, \"score\": 0.813}, {\"word\": \"為\"}, {\"word\": \"說\"}, {\"word\": \"實\"}, {\"word\": \"話\"}, {\"word\": \"我\", \"start\": 453.853, \"end\": 454.093, \"score\": 0.715}, {\"word\": \"們\"}, {\"word\": \"司\", \"start\": 454.093, \"end\": 454.253, \"score\": 0.926}, {\"word\": \"法\", \"start\": 454.253, \"end\": 454.433, \"score\": 0.989}, {\"word\": \"院\", \"start\": 454.433, \"end\": 454.613, \"score\": 0.902}, {\"word\": \"的\", \"start\": 454.613, \"end\": 454.833, \"score\": 0.89}, {\"word\": \"這\"}, {\"word\": \"些\", \"start\": 454.833, \"end\": 455.373, \"score\": 0.869}, {\"word\": \"總\"}, {\"word\": \"言\", \"start\": 455.373, \"end\": 455.574, \"score\": 0.902}, {\"word\": \"而\", \"start\": 455.574, \"end\": 455.894, \"score\": 0.926}, {\"word\": \"框\", \"start\": 455.894, \"end\": 456.134, \"score\": 0.956}, {\"word\": \"住\", \"start\": 456.134, \"end\": 456.354, \"score\": 0.801}, {\"word\": \"我\", \"start\": 456.354, \"end\": 456.674, \"score\": 0.769}, {\"word\": \"們\"}, {\"word\": \"沒\", \"start\": 456.674, \"end\": 456.814, \"score\": 0.698}, {\"word\": \"有\", \"start\": 456.814, \"end\": 456.974, \"score\": 0.823}, {\"word\": \"太\", \"start\": 456.974, \"end\": 457.154, \"score\": 0.826}, {\"word\": \"多\", \"start\": 457.154, \"end\": 457.314, \"score\": 0.788}, {\"word\": \"的\", \"start\": 457.314, \"end\": 457.714, \"score\": 0.929}, {\"word\": \"語\"}, {\"word\": \"意\", \"start\": 457.714, \"end\": 457.874, \"score\": 0.69}, {\"word\": \"去\", \"start\": 457.874, \"end\": 458.054, \"score\": 0.817}, {\"word\": \"用\", \"start\": 458.054, \"end\": 458.594, \"score\": 0.904}, {\"word\": \"一\", \"start\": 458.594, \"end\": 458.694, \"score\": 0.794}, {\"word\": \"些\", \"start\": 458.694, \"end\": 459.014, \"score\": 0.99}, {\"word\": \"多\", \"start\": 459.014, \"end\": 459.334, \"score\": 0.817}, {\"word\": \"餘\"}, {\"word\": \"的\", \"start\": 459.334, \"end\": 459.455, \"score\": 0.828}, {\"word\": \"這\"}, {\"word\": \"些\", \"start\": 459.455, \"end\": 459.635, \"score\": 0.882}, {\"word\": \"人\", \"start\": 459.635, \"end\": 459.795, \"score\": 0.957}, {\"word\": \"力\", \"start\": 459.795, \"end\": 459.935, \"score\": 0.631}, {\"word\": \"所\", \"start\": 459.935, \"end\": 460.055, \"score\": 0.973}, {\"word\": \"以\", \"start\": 460.055, \"end\": 460.075, \"score\": 0.0}, {\"word\": \"我\", \"start\": 460.075, \"end\": 460.135, \"score\": 0.459}, {\"word\": \"們\"}, {\"word\": \"一\", \"start\": 460.135, \"end\": 460.275, \"score\": 0.672}, {\"word\": \"定\", \"start\": 460.275, \"end\": 460.415, \"score\": 0.927}, {\"word\": \"用\", \"start\": 460.415, \"end\": 460.555, \"score\": 0.943}, {\"word\": \"在\", \"start\": 460.555, \"end\": 460.675, \"score\": 0.638}, {\"word\": \"搭\", \"start\": 460.675, \"end\": 460.835, \"score\": 0.713}, {\"word\": \"口\", \"start\": 460.835, \"end\": 460.995, \"score\": 0.823}, {\"word\": \"上\", \"start\": 460.995, \"end\": 461.375, \"score\": 0.795}, {\"word\": \"我\", \"start\": 461.375, \"end\": 461.595, \"score\": 0.523}, {\"word\": \"們\"}, {\"word\": \"初\", \"start\": 461.595, \"end\": 461.715, \"score\": 0.567}, {\"word\": \"步\", \"start\": 461.715, \"end\": 462.135, \"score\": 0.716}, {\"word\": \"規\"}, {\"word\": \"劃\"}, {\"word\": \"應\"}, {\"word\": \"該\"}, {\"word\": \"也\", \"start\": 462.135, \"end\": 462.455, \"score\": 0.774}, {\"word\": \"不\", \"start\": 462.455, \"end\": 462.615, \"score\": 0.452}, {\"word\": \"會\"}, {\"word\": \"超\", \"start\": 462.615, \"end\": 462.855, \"score\": 0.763}, {\"word\": \"過\"}, {\"word\": \"五\", \"start\": 462.855, \"end\": 462.975, \"score\": 0.852}, {\"word\": \"位\", \"start\": 462.975, \"end\": 463.195, \"score\": 0.905}, {\"word\": \"啦\", \"start\": 463.195, \"end\": 463.496, \"score\": 0.877}, {\"word\": \"不\", \"start\": 463.496, \"end\": 463.776, \"score\": 0.707}, {\"word\": \"會\"}, {\"word\": \"超\", \"start\": 463.776, \"end\": 464.116, \"score\": 0.768}, {\"word\": \"過\"}, {\"word\": \"五\", \"start\": 464.116, \"end\": 464.196, \"score\": 0.762}, {\"word\": \"位\", \"start\": 464.196, \"end\": 464.736, \"score\": 0.799}, {\"word\": \"初\", \"start\": 464.736, \"end\": 464.956, \"score\": 0.864}, {\"word\": \"步\", \"start\": 464.956, \"end\": 465.136, \"score\": 0.746}, {\"word\": \"的\", \"start\": 465.136, \"end\": 465.416, \"score\": 0.864}, {\"word\": \"案\", \"start\": 465.416, \"end\": 466.016, \"score\": 0.742}, {\"word\": \"件\", \"start\": 466.016, \"end\": 466.156, \"score\": 0.688}, {\"word\": \"但\", \"start\": 466.156, \"end\": 466.276, \"score\": 0.628}, {\"word\": \"將\"}, {\"word\": \"來\"}, {\"word\": \"看\", \"start\": 466.276, \"end\": 466.416, \"score\": 0.672}, {\"word\": \"案\", \"start\": 466.416, \"end\": 466.616, \"score\": 0.747}, {\"word\": \"件\", \"start\": 466.616, \"end\": 466.756, \"score\": 0.851}, {\"word\": \"的\", \"start\": 466.756, \"end\": 467.016, \"score\": 0.831}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"需\", \"start\": 467.016, \"end\": 467.197, \"score\": 0.593}, {\"word\": \"求\", \"start\": 467.197, \"end\": 467.357, \"score\": 0.652}, {\"word\": \"好\", \"start\": 467.357, \"end\": 467.757, \"score\": 0.726}, {\"word\": \"那\", \"start\": 467.757, \"end\": 467.917, \"score\": 0.831}, {\"word\": \"也\", \"start\": 467.917, \"end\": 468.017, \"score\": 0.817}, {\"word\": \"有\", \"start\": 468.017, \"end\": 468.177, \"score\": 0.703}, {\"word\": \"可\", \"start\": 468.177, \"end\": 468.297, \"score\": 0.965}, {\"word\": \"能\", \"start\": 468.297, \"end\": 468.437, \"score\": 0.856}, {\"word\": \"就\", \"start\": 468.437, \"end\": 468.677, \"score\": 0.883}, {\"word\": \"一\", \"start\": 468.677, \"end\": 469.277, \"score\": 0.878}, {\"word\": \"處\"}, {\"word\": \"行\", \"start\": 469.277, \"end\": 469.437, \"score\": 0.845}, {\"word\": \"政\", \"start\": 469.437, \"end\": 469.537, \"score\": 0.701}, {\"word\": \"法\", \"start\": 469.537, \"end\": 469.677, \"score\": 0.925}, {\"word\": \"院\", \"start\": 469.677, \"end\": 469.837, \"score\": 0.706}, {\"word\": \"可\", \"start\": 469.837, \"end\": 469.937, \"score\": 0.998}, {\"word\": \"能\", \"start\": 469.937, \"end\": 470.257, \"score\": 0.879}, {\"word\": \"編\"}, {\"word\": \"制\", \"start\": 470.257, \"end\": 470.457, \"score\": 0.975}, {\"word\": \"只\", \"start\": 470.457, \"end\": 470.557, \"score\": 0.985}, {\"word\": \"有\", \"start\": 470.557, \"end\": 470.677, \"score\": 0.811}, {\"word\": \"一\", \"start\": 470.677, \"end\": 470.817, \"score\": 0.885}, {\"word\": \"位\", \"start\": 470.817, \"end\": 471.258, \"score\": 0.988}, {\"word\": \"左\", \"start\": 471.258, \"end\": 471.438, \"score\": 0.95}, {\"word\": \"右\", \"start\": 471.438, \"end\": 471.598, \"score\": 0.927}, {\"word\": \"的\", \"start\": 471.598, \"end\": 471.738, \"score\": 0.994}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"稅\"}, {\"word\": \"審\"}, {\"word\": \"官\", \"start\": 471.738, \"end\": 471.758, \"score\": 0.0}]}, {\"start\": 473.388, \"end\": 473.568, \"text\": \"議員﹚陳俊宇\", \"words\": [{\"word\": \"議\"}, {\"word\": \"員\"}, {\"word\": \"﹚\"}, {\"word\": \"陳\"}, {\"word\": \"俊\", \"start\": 473.388, \"end\": 473.548, \"score\": 0.874}, {\"word\": \"宇\", \"start\": 473.548, \"end\": 473.568, \"score\": 0.0}]}, {\"start\": 491.211, \"end\": 509.205, \"text\": \"對,我們現在如果編定五位的話就是看起來就是會有一處可能其中會有幾處的這個行政法院是編制一個人的緣額那未來假設我們只有編制一位的緣額那遇到這個迴避的情況的這種情況我們要如何來因應\", \"words\": [{\"word\": \"對\"}, {\"word\": \",\"}, {\"word\": \"我\", \"start\": 491.211, \"end\": 491.532, \"score\": 0.876}, {\"word\": \"們\"}, {\"word\": \"現\"}, {\"word\": \"在\", \"start\": 491.532, \"end\": 491.672, \"score\": 0.91}, {\"word\": \"如\", \"start\": 491.672, \"end\": 491.772, \"score\": 0.993}, {\"word\": \"果\", \"start\": 491.772, \"end\": 492.112, \"score\": 0.936}, {\"word\": \"編\"}, {\"word\": \"定\", \"start\": 492.112, \"end\": 492.412, \"score\": 0.995}, {\"word\": \"五\", \"start\": 492.412, \"end\": 492.552, \"score\": 0.946}, {\"word\": \"位\", \"start\": 492.552, \"end\": 492.712, \"score\": 0.959}, {\"word\": \"的\", \"start\": 492.712, \"end\": 492.933, \"score\": 0.904}, {\"word\": \"話\"}, {\"word\": \"就\", \"start\": 492.933, \"end\": 493.053, \"score\": 0.86}, {\"word\": \"是\", \"start\": 493.053, \"end\": 493.413, \"score\": 0.984}, {\"word\": \"看\", \"start\": 493.413, \"end\": 493.633, \"score\": 1.0}, {\"word\": \"起\", \"start\": 493.633, \"end\": 493.873, \"score\": 0.886}, {\"word\": \"來\"}, {\"word\": \"就\", \"start\": 493.873, \"end\": 493.993, \"score\": 0.978}, {\"word\": \"是\", \"start\": 493.993, \"end\": 494.254, \"score\": 0.874}, {\"word\": \"會\"}, {\"word\": \"有\", \"start\": 494.254, \"end\": 494.414, \"score\": 0.998}, {\"word\": \"一\", \"start\": 494.414, \"end\": 495.194, \"score\": 0.949}, {\"word\": \"處\"}, {\"word\": \"可\", \"start\": 495.194, \"end\": 495.294, \"score\": 1.0}, {\"word\": \"能\", \"start\": 495.294, \"end\": 495.515, \"score\": 1.0}, {\"word\": \"其\", \"start\": 495.515, \"end\": 495.675, \"score\": 0.949}, {\"word\": \"中\", \"start\": 495.675, \"end\": 495.935, \"score\": 0.853}, {\"word\": \"會\"}, {\"word\": \"有\", \"start\": 495.935, \"end\": 496.455, \"score\": 0.884}, {\"word\": \"幾\"}, {\"word\": \"處\"}, {\"word\": \"的\", \"start\": 496.455, \"end\": 496.816, \"score\": 0.888}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"行\", \"start\": 496.816, \"end\": 496.936, \"score\": 0.904}, {\"word\": \"政\", \"start\": 496.936, \"end\": 497.036, \"score\": 0.997}, {\"word\": \"法\", \"start\": 497.036, \"end\": 497.176, \"score\": 0.859}, {\"word\": \"院\", \"start\": 497.176, \"end\": 497.316, \"score\": 0.859}, {\"word\": \"是\", \"start\": 497.316, \"end\": 497.656, \"score\": 0.905}, {\"word\": \"編\"}, {\"word\": \"制\", \"start\": 497.656, \"end\": 497.836, \"score\": 0.961}, {\"word\": \"一\", \"start\": 497.836, \"end\": 498.096, \"score\": 0.923}, {\"word\": \"個\"}, {\"word\": \"人\", \"start\": 498.096, \"end\": 498.717, \"score\": 1.0}, {\"word\": \"的\", \"start\": 498.717, \"end\": 499.838, \"score\": 0.929}, {\"word\": \"緣\"}, {\"word\": \"額\"}, {\"word\": \"那\", \"start\": 499.838, \"end\": 500.278, \"score\": 0.999}, {\"word\": \"未\", \"start\": 500.278, \"end\": 500.658, \"score\": 0.946}, {\"word\": \"來\"}, {\"word\": \"假\", \"start\": 500.658, \"end\": 501.119, \"score\": 0.937}, {\"word\": \"設\"}, {\"word\": \"我\", \"start\": 501.119, \"end\": 501.479, \"score\": 0.944}, {\"word\": \"們\"}, {\"word\": \"只\", \"start\": 501.479, \"end\": 501.599, \"score\": 0.999}, {\"word\": \"有\", \"start\": 501.599, \"end\": 501.979, \"score\": 0.947}, {\"word\": \"編\"}, {\"word\": \"制\", \"start\": 501.979, \"end\": 502.18, \"score\": 0.981}, {\"word\": \"一\", \"start\": 502.18, \"end\": 502.38, \"score\": 0.99}, {\"word\": \"位\", \"start\": 502.38, \"end\": 502.56, \"score\": 0.973}, {\"word\": \"的\", \"start\": 502.56, \"end\": 503.821, \"score\": 0.938}, {\"word\": \"緣\"}, {\"word\": \"額\"}, {\"word\": \"那\", \"start\": 503.821, \"end\": 504.001, \"score\": 0.998}, {\"word\": \"遇\", \"start\": 504.001, \"end\": 504.141, \"score\": 0.972}, {\"word\": \"到\", \"start\": 504.141, \"end\": 505.002, \"score\": 0.93}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"迴\"}, {\"word\": \"避\", \"start\": 505.002, \"end\": 505.802, \"score\": 0.982}, {\"word\": \"的\", \"start\": 505.802, \"end\": 506.142, \"score\": 1.0}, {\"word\": \"情\", \"start\": 506.142, \"end\": 506.823, \"score\": 0.951}, {\"word\": \"況\"}, {\"word\": \"的\", \"start\": 506.823, \"end\": 507.704, \"score\": 0.928}, {\"word\": \"這\"}, {\"word\": \"種\"}, {\"word\": \"情\", \"start\": 507.704, \"end\": 508.024, \"score\": 0.937}, {\"word\": \"況\"}, {\"word\": \"我\", \"start\": 508.024, \"end\": 508.104, \"score\": 0.985}, {\"word\": \"們\"}, {\"word\": \"要\", \"start\": 508.104, \"end\": 508.324, \"score\": 0.886}, {\"word\": \"如\", \"start\": 508.324, \"end\": 508.464, \"score\": 0.997}, {\"word\": \"何\", \"start\": 508.464, \"end\": 509.185, \"score\": 0.944}, {\"word\": \"來\"}, {\"word\": \"因\", \"start\": 509.185, \"end\": 509.205, \"score\": 0.407}, {\"word\": \"應\"}]}, {\"start\": 510.638, \"end\": 539.178, \"text\": \"講那個那個就是那個稅務審查官是有其實有資源的這個制度所以其實因為他並不是像法官說你配在配在台北就一定是台北的那像像那個我們家最高行政法院也有跟他目前沒有所以他需要的時候他像像下面的那個法院的下級法院的這個這個那個司法事務官就就借調到借調到那個最高行政法院所以我們還是有這樣子機動調整的這些空間\", \"words\": [{\"word\": \"講\"}, {\"word\": \"那\", \"start\": 510.638, \"end\": 511.399, \"score\": 0.944}, {\"word\": \"個\"}, {\"word\": \"那\", \"start\": 511.399, \"end\": 511.719, \"score\": 0.87}, {\"word\": \"個\"}, {\"word\": \"就\", \"start\": 511.719, \"end\": 511.859, \"score\": 0.837}, {\"word\": \"是\", \"start\": 511.859, \"end\": 512.199, \"score\": 0.942}, {\"word\": \"那\", \"start\": 512.199, \"end\": 512.98, \"score\": 0.808}, {\"word\": \"個\"}, {\"word\": \"稅\"}, {\"word\": \"務\"}, {\"word\": \"審\"}, {\"word\": \"查\", \"start\": 512.98, \"end\": 513.16, \"score\": 0.833}, {\"word\": \"官\", \"start\": 513.16, \"end\": 513.34, \"score\": 0.889}, {\"word\": \"是\", \"start\": 513.34, \"end\": 513.48, \"score\": 0.828}, {\"word\": \"有\", \"start\": 513.48, \"end\": 514.06, \"score\": 0.956}, {\"word\": \"其\", \"start\": 514.06, \"end\": 514.381, \"score\": 0.859}, {\"word\": \"實\"}, {\"word\": \"有\", \"start\": 514.381, \"end\": 514.801, \"score\": 0.941}, {\"word\": \"資\"}, {\"word\": \"源\", \"start\": 514.801, \"end\": 515.021, \"score\": 0.953}, {\"word\": \"的\", \"start\": 515.021, \"end\": 515.381, \"score\": 0.877}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"制\", \"start\": 515.381, \"end\": 515.582, \"score\": 0.904}, {\"word\": \"度\", \"start\": 515.582, \"end\": 516.022, \"score\": 0.86}, {\"word\": \"所\", \"start\": 516.022, \"end\": 516.182, \"score\": 0.969}, {\"word\": \"以\", \"start\": 516.182, \"end\": 516.562, \"score\": 0.901}, {\"word\": \"其\", \"start\": 516.562, \"end\": 517.543, \"score\": 0.974}, {\"word\": \"實\"}, {\"word\": \"因\", \"start\": 517.543, \"end\": 517.863, \"score\": 0.888}, {\"word\": \"為\"}, {\"word\": \"他\", \"start\": 517.863, \"end\": 518.203, \"score\": 0.901}, {\"word\": \"並\"}, {\"word\": \"不\", \"start\": 518.203, \"end\": 518.303, \"score\": 0.992}, {\"word\": \"是\", \"start\": 518.303, \"end\": 518.403, \"score\": 0.919}, {\"word\": \"像\", \"start\": 518.403, \"end\": 518.604, \"score\": 0.797}, {\"word\": \"法\", \"start\": 518.604, \"end\": 518.784, \"score\": 0.992}, {\"word\": \"官\", \"start\": 518.784, \"end\": 519.044, \"score\": 0.846}, {\"word\": \"說\"}, {\"word\": \"你\", \"start\": 519.044, \"end\": 519.144, \"score\": 0.708}, {\"word\": \"配\", \"start\": 519.144, \"end\": 519.304, \"score\": 0.836}, {\"word\": \"在\", \"start\": 519.304, \"end\": 519.724, \"score\": 0.942}, {\"word\": \"配\", \"start\": 519.724, \"end\": 519.884, \"score\": 0.81}, {\"word\": \"在\", \"start\": 519.884, \"end\": 520.045, \"score\": 0.788}, {\"word\": \"台\", \"start\": 520.045, \"end\": 520.245, \"score\": 0.938}, {\"word\": \"北\", \"start\": 520.245, \"end\": 520.385, \"score\": 0.977}, {\"word\": \"就\", \"start\": 520.385, \"end\": 520.525, \"score\": 0.8}, {\"word\": \"一\", \"start\": 520.525, \"end\": 520.625, \"score\": 0.927}, {\"word\": \"定\", \"start\": 520.625, \"end\": 520.765, \"score\": 0.989}, {\"word\": \"是\", \"start\": 520.765, \"end\": 520.885, \"score\": 0.712}, {\"word\": \"台\", \"start\": 520.885, \"end\": 521.105, \"score\": 0.891}, {\"word\": \"北\", \"start\": 521.105, \"end\": 521.325, \"score\": 0.918}, {\"word\": \"的\", \"start\": 521.325, \"end\": 521.886, \"score\": 0.851}, {\"word\": \"那\", \"start\": 521.886, \"end\": 522.146, \"score\": 0.831}, {\"word\": \"像\", \"start\": 522.146, \"end\": 522.486, \"score\": 0.957}, {\"word\": \"像\", \"start\": 522.486, \"end\": 522.666, \"score\": 0.876}, {\"word\": \"那\", \"start\": 522.666, \"end\": 522.947, \"score\": 0.817}, {\"word\": \"個\"}, {\"word\": \"我\", \"start\": 522.947, \"end\": 523.087, \"score\": 0.736}, {\"word\": \"們\"}, {\"word\": \"家\", \"start\": 523.087, \"end\": 523.227, \"score\": 0.843}, {\"word\": \"最\", \"start\": 523.227, \"end\": 523.327, \"score\": 0.946}, {\"word\": \"高\", \"start\": 523.327, \"end\": 523.447, \"score\": 0.967}, {\"word\": \"行\", \"start\": 523.447, \"end\": 523.547, \"score\": 0.991}, {\"word\": \"政\", \"start\": 523.547, \"end\": 523.667, \"score\": 0.748}, {\"word\": \"法\", \"start\": 523.667, \"end\": 523.767, \"score\": 0.809}, {\"word\": \"院\", \"start\": 523.767, \"end\": 524.147, \"score\": 0.907}, {\"word\": \"也\", \"start\": 524.147, \"end\": 524.327, \"score\": 0.973}, {\"word\": \"有\", \"start\": 524.327, \"end\": 524.768, \"score\": 0.988}, {\"word\": \"跟\", \"start\": 524.768, \"end\": 525.328, \"score\": 0.989}, {\"word\": \"他\", \"start\": 525.328, \"end\": 525.468, \"score\": 0.924}, {\"word\": \"目\", \"start\": 525.468, \"end\": 525.628, \"score\": 0.82}, {\"word\": \"前\", \"start\": 525.628, \"end\": 525.748, \"score\": 0.739}, {\"word\": \"沒\", \"start\": 525.748, \"end\": 525.969, \"score\": 0.841}, {\"word\": \"有\", \"start\": 525.969, \"end\": 526.369, \"score\": 0.986}, {\"word\": \"所\", \"start\": 526.369, \"end\": 526.429, \"score\": 0.852}, {\"word\": \"以\", \"start\": 526.429, \"end\": 526.489, \"score\": 0.507}, {\"word\": \"他\", \"start\": 526.489, \"end\": 526.689, \"score\": 0.912}, {\"word\": \"需\", \"start\": 526.689, \"end\": 526.809, \"score\": 0.971}, {\"word\": \"要\", \"start\": 526.809, \"end\": 526.969, \"score\": 0.825}, {\"word\": \"的\", \"start\": 526.969, \"end\": 527.109, \"score\": 0.851}, {\"word\": \"時\"}, {\"word\": \"候\", \"start\": 527.109, \"end\": 527.229, \"score\": 0.797}, {\"word\": \"他\", \"start\": 527.229, \"end\": 527.39, \"score\": 0.712}, {\"word\": \"像\", \"start\": 527.39, \"end\": 527.91, \"score\": 0.851}, {\"word\": \"像\", \"start\": 527.91, \"end\": 528.11, \"score\": 0.777}, {\"word\": \"下\", \"start\": 528.11, \"end\": 528.31, \"score\": 0.742}, {\"word\": \"面\", \"start\": 528.31, \"end\": 528.53, \"score\": 0.985}, {\"word\": \"的\", \"start\": 528.53, \"end\": 528.67, \"score\": 0.86}, {\"word\": \"那\", \"start\": 528.67, \"end\": 528.951, \"score\": 0.805}, {\"word\": \"個\"}, {\"word\": \"法\", \"start\": 528.951, \"end\": 529.171, \"score\": 0.995}, {\"word\": \"院\", \"start\": 529.171, \"end\": 529.791, \"score\": 0.974}, {\"word\": \"的\", \"start\": 529.791, \"end\": 530.191, \"score\": 0.998}, {\"word\": \"下\", \"start\": 530.191, \"end\": 530.532, \"score\": 0.841}, {\"word\": \"級\"}, {\"word\": \"法\", \"start\": 530.532, \"end\": 530.672, \"score\": 0.954}, {\"word\": \"院\", \"start\": 530.672, \"end\": 530.792, \"score\": 0.762}, {\"word\": \"的\", \"start\": 530.792, \"end\": 532.273, \"score\": 0.924}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"那\", \"start\": 532.273, \"end\": 532.473, \"score\": 0.776}, {\"word\": \"個\"}, {\"word\": \"司\", \"start\": 532.473, \"end\": 532.553, \"score\": 0.697}, {\"word\": \"法\", \"start\": 532.553, \"end\": 532.693, \"score\": 0.875}, {\"word\": \"事\", \"start\": 532.693, \"end\": 532.853, \"score\": 0.821}, {\"word\": \"務\"}, {\"word\": \"官\", \"start\": 532.853, \"end\": 533.213, \"score\": 0.834}, {\"word\": \"就\", \"start\": 533.213, \"end\": 533.514, \"score\": 0.95}, {\"word\": \"就\", \"start\": 533.514, \"end\": 534.154, \"score\": 0.977}, {\"word\": \"借\", \"start\": 534.154, \"end\": 534.695, \"score\": 0.872}, {\"word\": \"調\"}, {\"word\": \"到\", \"start\": 534.695, \"end\": 535.455, \"score\": 0.858}, {\"word\": \"借\", \"start\": 535.455, \"end\": 535.875, \"score\": 0.852}, {\"word\": \"調\"}, {\"word\": \"到\", \"start\": 535.875, \"end\": 536.055, \"score\": 0.963}, {\"word\": \"那\", \"start\": 536.055, \"end\": 536.256, \"score\": 0.828}, {\"word\": \"個\"}, {\"word\": \"最\", \"start\": 536.256, \"end\": 536.356, \"score\": 0.774}, {\"word\": \"高\", \"start\": 536.356, \"end\": 536.476, \"score\": 0.885}, {\"word\": \"行\", \"start\": 536.476, \"end\": 536.576, \"score\": 0.967}, {\"word\": \"政\", \"start\": 536.576, \"end\": 536.696, \"score\": 0.781}, {\"word\": \"法\", \"start\": 536.696, \"end\": 536.716, \"score\": 0.015}, {\"word\": \"院\", \"start\": 536.716, \"end\": 536.896, \"score\": 0.888}, {\"word\": \"所\", \"start\": 536.896, \"end\": 536.996, \"score\": 0.8}, {\"word\": \"以\", \"start\": 536.996, \"end\": 537.096, \"score\": 0.604}, {\"word\": \"我\", \"start\": 537.096, \"end\": 537.476, \"score\": 0.817}, {\"word\": \"們\"}, {\"word\": \"還\"}, {\"word\": \"是\", \"start\": 537.476, \"end\": 537.576, \"score\": 0.899}, {\"word\": \"有\", \"start\": 537.576, \"end\": 537.937, \"score\": 0.854}, {\"word\": \"這\"}, {\"word\": \"樣\"}, {\"word\": \"子\", \"start\": 537.937, \"end\": 538.757, \"score\": 0.815}, {\"word\": \"機\"}, {\"word\": \"動\"}, {\"word\": \"調\"}, {\"word\": \"整\", \"start\": 538.757, \"end\": 538.857, \"score\": 0.888}, {\"word\": \"的\", \"start\": 538.857, \"end\": 539.057, \"score\": 0.797}, {\"word\": \"這\"}, {\"word\": \"些\", \"start\": 539.057, \"end\": 539.158, \"score\": 0.933}, {\"word\": \"空\", \"start\": 539.158, \"end\": 539.178, \"score\": 0.999}, {\"word\": \"間\"}]}, {\"start\": 541.855, \"end\": 560.909, \"text\": \"我想還牽涉到一個問題就是未來稅審官都是來自我們稅務機關裡面的優秀精英在戒掉期限期滿之後稅審官還是要回歸到原任的稅務機關來任職如何來建立民眾對於我們稅審官的信任會站在保障納稅者的權利的角度\", \"words\": [{\"word\": \"我\", \"start\": 541.855, \"end\": 541.955, \"score\": 0.873}, {\"word\": \"想\", \"start\": 541.955, \"end\": 543.937, \"score\": 0.944}, {\"word\": \"還\"}, {\"word\": \"牽\"}, {\"word\": \"涉\", \"start\": 543.937, \"end\": 544.077, \"score\": 0.854}, {\"word\": \"到\", \"start\": 544.077, \"end\": 544.197, \"score\": 0.835}, {\"word\": \"一\", \"start\": 544.197, \"end\": 544.717, \"score\": 0.885}, {\"word\": \"個\"}, {\"word\": \"問\"}, {\"word\": \"題\"}, {\"word\": \"就\", \"start\": 544.717, \"end\": 544.857, \"score\": 0.99}, {\"word\": \"是\", \"start\": 544.857, \"end\": 545.058, \"score\": 0.994}, {\"word\": \"未\", \"start\": 545.058, \"end\": 546.679, \"score\": 0.917}, {\"word\": \"來\"}, {\"word\": \"稅\"}, {\"word\": \"審\"}, {\"word\": \"官\", \"start\": 546.679, \"end\": 546.879, \"score\": 0.913}, {\"word\": \"都\", \"start\": 546.879, \"end\": 547.039, \"score\": 0.999}, {\"word\": \"是\", \"start\": 547.039, \"end\": 547.499, \"score\": 0.956}, {\"word\": \"來\"}, {\"word\": \"自\", \"start\": 547.499, \"end\": 547.94, \"score\": 1.0}, {\"word\": \"我\", \"start\": 547.94, \"end\": 549.201, \"score\": 0.911}, {\"word\": \"們\"}, {\"word\": \"稅\"}, {\"word\": \"務\"}, {\"word\": \"機\"}, {\"word\": \"關\"}, {\"word\": \"裡\"}, {\"word\": \"面\", \"start\": 549.201, \"end\": 549.361, \"score\": 1.0}, {\"word\": \"的\", \"start\": 549.361, \"end\": 549.721, \"score\": 0.943}, {\"word\": \"優\"}, {\"word\": \"秀\", \"start\": 549.721, \"end\": 550.041, \"score\": 0.996}, {\"word\": \"精\", \"start\": 550.041, \"end\": 550.261, \"score\": 0.942}, {\"word\": \"英\", \"start\": 550.261, \"end\": 551.302, \"score\": 0.942}, {\"word\": \"在\", \"start\": 551.302, \"end\": 551.522, \"score\": 0.999}, {\"word\": \"戒\", \"start\": 551.522, \"end\": 551.703, \"score\": 0.891}, {\"word\": \"掉\", \"start\": 551.703, \"end\": 552.223, \"score\": 0.968}, {\"word\": \"期\", \"start\": 552.223, \"end\": 552.403, \"score\": 0.892}, {\"word\": \"限\", \"start\": 552.403, \"end\": 553.404, \"score\": 0.938}, {\"word\": \"期\", \"start\": 553.404, \"end\": 553.644, \"score\": 0.917}, {\"word\": \"滿\"}, {\"word\": \"之\", \"start\": 553.644, \"end\": 554.445, \"score\": 0.924}, {\"word\": \"後\", \"start\": 554.445, \"end\": 554.725, \"score\": 0.857}, {\"word\": \"稅\"}, {\"word\": \"審\"}, {\"word\": \"官\", \"start\": 554.725, \"end\": 555.065, \"score\": 0.885}, {\"word\": \"還\"}, {\"word\": \"是\", \"start\": 555.065, \"end\": 555.185, \"score\": 0.945}, {\"word\": \"要\", \"start\": 555.185, \"end\": 555.385, \"score\": 0.995}, {\"word\": \"回\", \"start\": 555.385, \"end\": 555.725, \"score\": 0.931}, {\"word\": \"歸\"}, {\"word\": \"到\", \"start\": 555.725, \"end\": 557.006, \"score\": 0.954}, {\"word\": \"原\", \"start\": 557.006, \"end\": 557.427, \"score\": 0.985}, {\"word\": \"任\", \"start\": 557.427, \"end\": 557.627, \"score\": 0.906}, {\"word\": \"的\", \"start\": 557.627, \"end\": 557.747, \"score\": 0.983}, {\"word\": \"稅\"}, {\"word\": \"務\"}, {\"word\": \"機\"}, {\"word\": \"關\"}, {\"word\": \"來\"}, {\"word\": \"任\", \"start\": 557.747, \"end\": 557.847, \"score\": 0.8}, {\"word\": \"職\"}, {\"word\": \"如\", \"start\": 557.847, \"end\": 557.947, \"score\": 0.8}, {\"word\": \"何\", \"start\": 557.947, \"end\": 558.007, \"score\": 0.667}, {\"word\": \"來\"}, {\"word\": \"建\", \"start\": 558.007, \"end\": 558.127, \"score\": 0.833}, {\"word\": \"立\", \"start\": 558.127, \"end\": 558.287, \"score\": 0.875}, {\"word\": \"民\", \"start\": 558.287, \"end\": 558.387, \"score\": 0.8}, {\"word\": \"眾\"}, {\"word\": \"對\"}, {\"word\": \"於\", \"start\": 558.387, \"end\": 558.407, \"score\": 0.0}, {\"word\": \"我\", \"start\": 558.407, \"end\": 558.427, \"score\": 0.0}, {\"word\": \"們\"}, {\"word\": \"稅\"}, {\"word\": \"審\"}, {\"word\": \"官\", \"start\": 558.427, \"end\": 558.568, \"score\": 0.859}, {\"word\": \"的\", \"start\": 558.568, \"end\": 558.688, \"score\": 0.833}, {\"word\": \"信\", \"start\": 558.688, \"end\": 558.728, \"score\": 0.5}, {\"word\": \"任\", \"start\": 558.728, \"end\": 558.988, \"score\": 0.951}, {\"word\": \"會\"}, {\"word\": \"站\", \"start\": 558.988, \"end\": 559.128, \"score\": 0.857}, {\"word\": \"在\", \"start\": 559.128, \"end\": 559.168, \"score\": 0.5}, {\"word\": \"保\", \"start\": 559.168, \"end\": 559.889, \"score\": 0.972}, {\"word\": \"障\", \"start\": 559.889, \"end\": 560.649, \"score\": 0.947}, {\"word\": \"納\"}, {\"word\": \"稅\"}, {\"word\": \"者\", \"start\": 560.649, \"end\": 560.749, \"score\": 0.801}, {\"word\": \"的\", \"start\": 560.749, \"end\": 560.829, \"score\": 0.75}, {\"word\": \"權\"}, {\"word\": \"利\", \"start\": 560.829, \"end\": 560.849, \"score\": 0.0}, {\"word\": \"的\", \"start\": 560.849, \"end\": 560.869, \"score\": 0.0}, {\"word\": \"角\", \"start\": 560.869, \"end\": 560.889, \"score\": 0.0}, {\"word\": \"度\", \"start\": 560.889, \"end\": 560.909, \"score\": 0.0}]}, {\"start\": 569.175, \"end\": 578.75, \"text\": \"而對這個稅審官本身來說到行政法院來任職的表現是否也會影響到他未來回任之後的這個升遷的這個關係?\", \"words\": [{\"word\": \"而\", \"start\": 569.175, \"end\": 570.217, \"score\": 0.903}, {\"word\": \"對\"}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"稅\"}, {\"word\": \"審\"}, {\"word\": \"官\", \"start\": 570.217, \"end\": 570.397, \"score\": 0.91}, {\"word\": \"本\", \"start\": 570.397, \"end\": 570.517, \"score\": 0.999}, {\"word\": \"身\", \"start\": 570.517, \"end\": 571.078, \"score\": 0.917}, {\"word\": \"來\"}, {\"word\": \"說\"}, {\"word\": \"到\", \"start\": 571.078, \"end\": 571.258, \"score\": 0.932}, {\"word\": \"行\", \"start\": 571.258, \"end\": 571.479, \"score\": 0.985}, {\"word\": \"政\", \"start\": 571.479, \"end\": 572.34, \"score\": 0.967}, {\"word\": \"法\", \"start\": 572.34, \"end\": 572.48, \"score\": 1.0}, {\"word\": \"院\", \"start\": 572.48, \"end\": 572.861, \"score\": 0.896}, {\"word\": \"來\"}, {\"word\": \"任\", \"start\": 572.861, \"end\": 573.282, \"score\": 0.907}, {\"word\": \"職\"}, {\"word\": \"的\", \"start\": 573.282, \"end\": 573.422, \"score\": 0.992}, {\"word\": \"表\", \"start\": 573.422, \"end\": 573.943, \"score\": 0.962}, {\"word\": \"現\"}, {\"word\": \"是\", \"start\": 573.943, \"end\": 574.163, \"score\": 0.949}, {\"word\": \"否\", \"start\": 574.163, \"end\": 574.383, \"score\": 1.0}, {\"word\": \"也\", \"start\": 574.383, \"end\": 574.704, \"score\": 0.938}, {\"word\": \"會\"}, {\"word\": \"影\", \"start\": 574.704, \"end\": 575.084, \"score\": 0.947}, {\"word\": \"響\"}, {\"word\": \"到\", \"start\": 575.084, \"end\": 575.265, \"score\": 1.0}, {\"word\": \"他\", \"start\": 575.265, \"end\": 575.485, \"score\": 0.983}, {\"word\": \"未\", \"start\": 575.485, \"end\": 576.126, \"score\": 0.968}, {\"word\": \"來\"}, {\"word\": \"回\", \"start\": 576.126, \"end\": 576.266, \"score\": 0.999}, {\"word\": \"任\", \"start\": 576.266, \"end\": 576.487, \"score\": 0.91}, {\"word\": \"之\", \"start\": 576.487, \"end\": 576.607, \"score\": 1.0}, {\"word\": \"後\", \"start\": 576.607, \"end\": 576.767, \"score\": 0.875}, {\"word\": \"的\", \"start\": 576.767, \"end\": 578.31, \"score\": 0.975}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"升\", \"start\": 578.31, \"end\": 578.73, \"score\": 0.909}, {\"word\": \"遷\"}, {\"word\": \"的\", \"start\": 578.73, \"end\": 578.75, \"score\": 0.956}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"關\"}, {\"word\": \"係\"}, {\"word\": \"?\"}]}, {\"start\": 580.609, \"end\": 597.51, \"text\": \"跟委員報告以目前已經有20年經驗的那個技術長官來講的話其實他到專業法院裡面的這些表現有法官會去做考核外界也會去觀察有沒有他們所一律的這些行刑他所做出來的協助法官所做出來這些的決定\", \"words\": [{\"word\": \"跟\", \"start\": 580.609, \"end\": 580.769, \"score\": 0.847}, {\"word\": \"委\", \"start\": 580.769, \"end\": 581.21, \"score\": 0.907}, {\"word\": \"員\"}, {\"word\": \"報\"}, {\"word\": \"告\", \"start\": 581.21, \"end\": 581.911, \"score\": 0.958}, {\"word\": \"以\", \"start\": 581.911, \"end\": 582.872, \"score\": 0.979}, {\"word\": \"目\", \"start\": 582.872, \"end\": 583.152, \"score\": 0.997}, {\"word\": \"前\", \"start\": 583.152, \"end\": 583.373, \"score\": 0.992}, {\"word\": \"已\", \"start\": 583.373, \"end\": 583.613, \"score\": 0.913}, {\"word\": \"經\"}, {\"word\": \"有\", \"start\": 583.613, \"end\": 583.953, \"score\": 0.911}, {\"word\": \"2\"}, {\"word\": \"0\"}, {\"word\": \"年\", \"start\": 583.953, \"end\": 584.414, \"score\": 0.91}, {\"word\": \"經\"}, {\"word\": \"驗\"}, {\"word\": \"的\", \"start\": 584.414, \"end\": 584.514, \"score\": 0.992}, {\"word\": \"那\", \"start\": 584.514, \"end\": 584.714, \"score\": 0.9}, {\"word\": \"個\"}, {\"word\": \"技\", \"start\": 584.714, \"end\": 585.055, \"score\": 0.862}, {\"word\": \"術\"}, {\"word\": \"長\"}, {\"word\": \"官\", \"start\": 585.055, \"end\": 585.575, \"score\": 0.868}, {\"word\": \"來\"}, {\"word\": \"講\"}, {\"word\": \"的\", \"start\": 585.575, \"end\": 586.076, \"score\": 0.921}, {\"word\": \"話\"}, {\"word\": \"其\", \"start\": 586.076, \"end\": 586.697, \"score\": 0.961}, {\"word\": \"實\"}, {\"word\": \"他\", \"start\": 586.697, \"end\": 586.897, \"score\": 0.984}, {\"word\": \"到\", \"start\": 586.897, \"end\": 587.858, \"score\": 0.951}, {\"word\": \"專\"}, {\"word\": \"業\"}, {\"word\": \"法\", \"start\": 587.858, \"end\": 588.058, \"score\": 0.999}, {\"word\": \"院\", \"start\": 588.058, \"end\": 588.359, \"score\": 0.883}, {\"word\": \"裡\"}, {\"word\": \"面\", \"start\": 588.359, \"end\": 588.499, \"score\": 0.848}, {\"word\": \"的\", \"start\": 588.499, \"end\": 588.719, \"score\": 0.743}, {\"word\": \"這\"}, {\"word\": \"些\", \"start\": 588.719, \"end\": 588.899, \"score\": 0.993}, {\"word\": \"表\", \"start\": 588.899, \"end\": 589.62, \"score\": 0.931}, {\"word\": \"現\"}, {\"word\": \"有\", \"start\": 589.62, \"end\": 589.88, \"score\": 0.952}, {\"word\": \"法\", \"start\": 589.88, \"end\": 590.061, \"score\": 1.0}, {\"word\": \"官\", \"start\": 590.061, \"end\": 590.381, \"score\": 0.889}, {\"word\": \"會\"}, {\"word\": \"去\", \"start\": 590.381, \"end\": 590.541, \"score\": 0.883}, {\"word\": \"做\", \"start\": 590.541, \"end\": 590.762, \"score\": 0.978}, {\"word\": \"考\", \"start\": 590.762, \"end\": 591.002, \"score\": 0.981}, {\"word\": \"核\", \"start\": 591.002, \"end\": 591.302, \"score\": 0.931}, {\"word\": \"外\", \"start\": 591.302, \"end\": 591.502, \"score\": 0.999}, {\"word\": \"界\", \"start\": 591.502, \"end\": 591.683, \"score\": 0.97}, {\"word\": \"也\", \"start\": 591.683, \"end\": 592.344, \"score\": 0.938}, {\"word\": \"會\"}, {\"word\": \"去\", \"start\": 592.344, \"end\": 592.804, \"score\": 0.914}, {\"word\": \"觀\"}, {\"word\": \"察\", \"start\": 592.804, \"end\": 593.104, \"score\": 0.995}, {\"word\": \"有\", \"start\": 593.104, \"end\": 593.265, \"score\": 0.955}, {\"word\": \"沒\", \"start\": 593.265, \"end\": 593.365, \"score\": 0.632}, {\"word\": \"有\", \"start\": 593.365, \"end\": 593.805, \"score\": 0.953}, {\"word\": \"他\", \"start\": 593.805, \"end\": 594.046, \"score\": 0.861}, {\"word\": \"們\"}, {\"word\": \"所\", \"start\": 594.046, \"end\": 594.226, \"score\": 0.887}, {\"word\": \"一\", \"start\": 594.226, \"end\": 594.326, \"score\": 0.97}, {\"word\": \"律\", \"start\": 594.326, \"end\": 594.446, \"score\": 0.866}, {\"word\": \"的\", \"start\": 594.446, \"end\": 594.486, \"score\": 0.503}, {\"word\": \"這\"}, {\"word\": \"些\", \"start\": 594.486, \"end\": 594.646, \"score\": 0.873}, {\"word\": \"行\", \"start\": 594.646, \"end\": 594.827, \"score\": 0.956}, {\"word\": \"刑\", \"start\": 594.827, \"end\": 595.167, \"score\": 0.94}, {\"word\": \"他\", \"start\": 595.167, \"end\": 595.307, \"score\": 0.989}, {\"word\": \"所\", \"start\": 595.307, \"end\": 595.467, \"score\": 0.998}, {\"word\": \"做\", \"start\": 595.467, \"end\": 595.628, \"score\": 0.978}, {\"word\": \"出\", \"start\": 595.628, \"end\": 595.908, \"score\": 0.813}, {\"word\": \"來\"}, {\"word\": \"的\", \"start\": 595.908, \"end\": 596.489, \"score\": 0.96}, {\"word\": \"協\"}, {\"word\": \"助\", \"start\": 596.489, \"end\": 596.629, \"score\": 0.991}, {\"word\": \"法\", \"start\": 596.629, \"end\": 596.749, \"score\": 0.999}, {\"word\": \"官\", \"start\": 596.749, \"end\": 596.889, \"score\": 0.967}, {\"word\": \"所\", \"start\": 596.889, \"end\": 597.049, \"score\": 0.959}, {\"word\": \"做\", \"start\": 597.049, \"end\": 597.209, \"score\": 0.987}, {\"word\": \"出\", \"start\": 597.209, \"end\": 597.31, \"score\": 0.977}, {\"word\": \"來\"}, {\"word\": \"這\"}, {\"word\": \"些\", \"start\": 597.31, \"end\": 597.41, \"score\": 0.799}, {\"word\": \"的\", \"start\": 597.41, \"end\": 597.49, \"score\": 0.751}, {\"word\": \"決\"}, {\"word\": \"定\", \"start\": 597.49, \"end\": 597.51, \"score\": 0.0}]}, {\"start\": 599.292, \"end\": 629.292, \"text\": \" ﹏﹏\", \"words\": []}, {\"start\": 630.453, \"end\": 656.053, \"text\": \"我認為適材適用未來這個是一個新制我們稅審官的編制是目前沒有的我也希望說我們有這個好的利益良善的想法能夠符合民眾的期待也能夠實際幫助到相關我們業務推動的過程裡面能夠更加順遂所以我也希望我們司法院這邊對這個部分應該是要\", \"words\": [{\"word\": \"我\", \"start\": 630.453, \"end\": 631.554, \"score\": 0.925}, {\"word\": \"認\"}, {\"word\": \"為\"}, {\"word\": \"適\"}, {\"word\": \"材\", \"start\": 631.554, \"end\": 632.034, \"score\": 0.924}, {\"word\": \"適\"}, {\"word\": \"用\", \"start\": 632.034, \"end\": 633.155, \"score\": 0.964}, {\"word\": \"未\", \"start\": 633.155, \"end\": 633.655, \"score\": 0.876}, {\"word\": \"來\"}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"是\", \"start\": 633.655, \"end\": 633.795, \"score\": 0.989}, {\"word\": \"一\", \"start\": 633.795, \"end\": 633.996, \"score\": 0.9}, {\"word\": \"個\"}, {\"word\": \"新\", \"start\": 633.996, \"end\": 634.256, \"score\": 0.943}, {\"word\": \"制\", \"start\": 634.256, \"end\": 634.396, \"score\": 0.857}, {\"word\": \"我\", \"start\": 634.396, \"end\": 635.737, \"score\": 0.91}, {\"word\": \"們\"}, {\"word\": \"稅\"}, {\"word\": \"審\"}, {\"word\": \"官\", \"start\": 635.737, \"end\": 635.897, \"score\": 0.878}, {\"word\": \"的\", \"start\": 635.897, \"end\": 636.498, \"score\": 0.966}, {\"word\": \"編\"}, {\"word\": \"制\", \"start\": 636.498, \"end\": 637.038, \"score\": 0.982}, {\"word\": \"是\", \"start\": 637.038, \"end\": 637.378, \"score\": 0.942}, {\"word\": \"目\", \"start\": 637.378, \"end\": 637.538, \"score\": 0.999}, {\"word\": \"前\", \"start\": 637.538, \"end\": 637.699, \"score\": 0.997}, {\"word\": \"沒\", \"start\": 637.699, \"end\": 637.879, \"score\": 0.889}, {\"word\": \"有\", \"start\": 637.879, \"end\": 638.059, \"score\": 1.0}, {\"word\": \"的\", \"start\": 638.059, \"end\": 638.639, \"score\": 0.999}, {\"word\": \"我\", \"start\": 638.639, \"end\": 638.799, \"score\": 0.874}, {\"word\": \"也\", \"start\": 638.799, \"end\": 638.959, \"score\": 0.875}, {\"word\": \"希\", \"start\": 638.959, \"end\": 639.08, \"score\": 0.99}, {\"word\": \"望\", \"start\": 639.08, \"end\": 639.44, \"score\": 0.944}, {\"word\": \"說\"}, {\"word\": \"我\", \"start\": 639.44, \"end\": 640.261, \"score\": 0.951}, {\"word\": \"們\"}, {\"word\": \"有\", \"start\": 640.261, \"end\": 641.201, \"score\": 0.957}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"好\", \"start\": 641.201, \"end\": 641.481, \"score\": 0.999}, {\"word\": \"的\", \"start\": 641.481, \"end\": 642.022, \"score\": 0.926}, {\"word\": \"利\", \"start\": 642.022, \"end\": 642.142, \"score\": 0.962}, {\"word\": \"益\", \"start\": 642.142, \"end\": 642.242, \"score\": 0.8}, {\"word\": \"良\", \"start\": 642.242, \"end\": 642.482, \"score\": 0.965}, {\"word\": \"善\", \"start\": 642.482, \"end\": 642.682, \"score\": 0.878}, {\"word\": \"的\", \"start\": 642.682, \"end\": 644.404, \"score\": 0.967}, {\"word\": \"想\", \"start\": 644.404, \"end\": 644.704, \"score\": 0.993}, {\"word\": \"法\", \"start\": 644.704, \"end\": 645.384, \"score\": 0.997}, {\"word\": \"能\", \"start\": 645.384, \"end\": 645.885, \"score\": 0.96}, {\"word\": \"夠\"}, {\"word\": \"符\", \"start\": 645.885, \"end\": 646.065, \"score\": 0.904}, {\"word\": \"合\", \"start\": 646.065, \"end\": 646.225, \"score\": 0.89}, {\"word\": \"民\", \"start\": 646.225, \"end\": 646.545, \"score\": 0.937}, {\"word\": \"眾\"}, {\"word\": \"的\", \"start\": 646.545, \"end\": 646.706, \"score\": 0.999}, {\"word\": \"期\", \"start\": 646.706, \"end\": 646.926, \"score\": 0.913}, {\"word\": \"待\", \"start\": 646.926, \"end\": 648.007, \"score\": 0.944}, {\"word\": \"也\", \"start\": 648.007, \"end\": 648.187, \"score\": 0.999}, {\"word\": \"能\", \"start\": 648.187, \"end\": 649.007, \"score\": 0.902}, {\"word\": \"夠\"}, {\"word\": \"實\"}, {\"word\": \"際\"}, {\"word\": \"幫\"}, {\"word\": \"助\", \"start\": 649.007, \"end\": 649.127, \"score\": 0.994}, {\"word\": \"到\", \"start\": 649.127, \"end\": 649.448, \"score\": 1.0}, {\"word\": \"相\", \"start\": 649.448, \"end\": 649.908, \"score\": 0.956}, {\"word\": \"關\"}, {\"word\": \"我\", \"start\": 649.908, \"end\": 650.769, \"score\": 0.908}, {\"word\": \"們\"}, {\"word\": \"業\"}, {\"word\": \"務\"}, {\"word\": \"推\", \"start\": 650.769, \"end\": 651.109, \"score\": 0.941}, {\"word\": \"動\"}, {\"word\": \"的\", \"start\": 651.109, \"end\": 651.389, \"score\": 0.926}, {\"word\": \"過\"}, {\"word\": \"程\", \"start\": 651.389, \"end\": 651.649, \"score\": 0.856}, {\"word\": \"裡\"}, {\"word\": \"面\", \"start\": 651.649, \"end\": 652.09, \"score\": 1.0}, {\"word\": \"能\", \"start\": 652.09, \"end\": 652.39, \"score\": 0.933}, {\"word\": \"夠\"}, {\"word\": \"更\", \"start\": 652.39, \"end\": 652.53, \"score\": 0.999}, {\"word\": \"加\", \"start\": 652.53, \"end\": 652.73, \"score\": 0.999}, {\"word\": \"順\"}, {\"word\": \"遂\", \"start\": 652.73, \"end\": 652.97, \"score\": 0.916}, {\"word\": \"所\", \"start\": 652.97, \"end\": 653.591, \"score\": 0.936}, {\"word\": \"以\", \"start\": 653.591, \"end\": 653.751, \"score\": 0.874}, {\"word\": \"我\", \"start\": 653.751, \"end\": 653.911, \"score\": 0.991}, {\"word\": \"也\", \"start\": 653.911, \"end\": 654.131, \"score\": 0.993}, {\"word\": \"希\", \"start\": 654.131, \"end\": 654.251, \"score\": 0.996}, {\"word\": \"望\", \"start\": 654.251, \"end\": 654.371, \"score\": 0.998}, {\"word\": \"我\", \"start\": 654.371, \"end\": 655.472, \"score\": 0.926}, {\"word\": \"們\"}, {\"word\": \"司\", \"start\": 655.472, \"end\": 655.572, \"score\": 0.801}, {\"word\": \"法\", \"start\": 655.572, \"end\": 655.692, \"score\": 0.905}, {\"word\": \"院\", \"start\": 655.692, \"end\": 655.793, \"score\": 0.8}, {\"word\": \"這\"}, {\"word\": \"邊\"}, {\"word\": \"對\"}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"部\", \"start\": 655.793, \"end\": 655.913, \"score\": 0.833}, {\"word\": \"分\", \"start\": 655.913, \"end\": 656.013, \"score\": 0.8}, {\"word\": \"應\"}, {\"word\": \"該\"}, {\"word\": \"是\", \"start\": 656.013, \"end\": 656.033, \"score\": 0.0}, {\"word\": \"要\", \"start\": 656.033, \"end\": 656.053, \"score\": 0.0}]}, {\"start\": 657.894, \"end\": 658.254, \"text\": \"謝謝委員指教\", \"words\": [{\"word\": \"謝\"}, {\"word\": \"謝\"}, {\"word\": \"委\", \"start\": 657.894, \"end\": 657.974, \"score\": 0.75}, {\"word\": \"員\"}, {\"word\": \"指\", \"start\": 657.974, \"end\": 658.234, \"score\": 0.923}, {\"word\": \"教\", \"start\": 658.234, \"end\": 658.254, \"score\": 0.0}]}], \"word_segments\": [{\"word\": \"發\"}, {\"word\": \"言\", \"start\": 0.354, \"end\": 13.223, \"score\": 0.976}, {\"word\": \"好\", \"start\": 13.223, \"end\": 13.884, \"score\": 0.91}, {\"word\": \"謝\"}, {\"word\": \"謝\"}, {\"word\": \"主\", \"start\": 13.884, \"end\": 14.024, \"score\": 0.987}, {\"word\": \"席\", \"start\": 14.024, \"end\": 14.224, \"score\": 0.842}, {\"word\": \"我\", \"start\": 14.224, \"end\": 14.624, \"score\": 0.949}, {\"word\": \"們\"}, {\"word\": \"有\", \"start\": 14.624, \"end\": 14.804, \"score\": 0.998}, {\"word\": \"請\"}, {\"word\": \"黃\"}, {\"word\": \"副\", \"start\": 14.804, \"end\": 15.024, \"score\": 0.909}, {\"word\": \"秘\", \"start\": 15.024, \"end\": 15.224, \"score\": 0.9}, {\"word\": \"書\"}, {\"word\": \"長\"}, {\"word\": \"請\"}, {\"word\": \"黃\"}, {\"word\": \"副\", \"start\": 15.224, \"end\": 15.345, \"score\": 0.834}, {\"word\": \"秘\", \"start\": 15.345, \"end\": 15.365, \"score\": 0.012}, {\"word\": \"書\"}, {\"word\": \"長\"}, {\"word\": \"委\", \"start\": 20.935, \"end\": 21.135, \"score\": 0.899}, {\"word\": \"員\"}, {\"word\": \"好\", \"start\": 21.135, \"end\": 21.735, \"score\": 0.952}, {\"word\": \"我\", \"start\": 21.735, \"end\": 21.995, \"score\": 0.875}, {\"word\": \"們\"}, {\"word\": \"今\", \"start\": 21.995, \"end\": 22.115, \"score\": 1.0}, {\"word\": \"天\", \"start\": 22.115, \"end\": 22.295, \"score\": 0.996}, {\"word\": \"要\", \"start\": 22.295, \"end\": 22.756, \"score\": 0.956}, {\"word\": \"審\"}, {\"word\": \"查\", \"start\": 22.756, \"end\": 22.916, \"score\": 0.978}, {\"word\": \"的\", \"start\": 22.916, \"end\": 23.036, \"score\": 0.987}, {\"word\": \"是\", \"start\": 23.036, \"end\": 23.136, \"score\": 0.999}, {\"word\": \"有\", \"start\": 23.136, \"end\": 24.196, \"score\": 0.934}, {\"word\": \"關\"}, {\"word\": \"稅\"}, {\"word\": \"務\"}, {\"word\": \"行\", \"start\": 24.196, \"end\": 24.356, \"score\": 0.999}, {\"word\": \"政\", \"start\": 24.356, \"end\": 25.017, \"score\": 0.969}, {\"word\": \"事\", \"start\": 25.017, \"end\": 25.157, \"score\": 0.987}, {\"word\": \"件\", \"start\": 25.157, \"end\": 25.357, \"score\": 0.993}, {\"word\": \"的\", \"start\": 25.357, \"end\": 26.077, \"score\": 0.916}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"審\"}, {\"word\": \"理\", \"start\": 26.077, \"end\": 26.277, \"score\": 0.962}, {\"word\": \"法\", \"start\": 26.277, \"end\": 26.877, \"score\": 0.929}, {\"word\": \"還\"}, {\"word\": \"有\", \"start\": 26.877, \"end\": 27.078, \"score\": 1.0}, {\"word\": \"我\", \"start\": 27.078, \"end\": 27.398, \"score\": 0.936}, {\"word\": \"們\"}, {\"word\": \"行\", \"start\": 27.398, \"end\": 27.558, \"score\": 0.996}, {\"word\": \"政\", \"start\": 27.558, \"end\": 27.798, \"score\": 0.999}, {\"word\": \"法\", \"start\": 27.798, \"end\": 27.938, \"score\": 0.962}, {\"word\": \"院\", \"start\": 27.938, \"end\": 28.598, \"score\": 0.923}, {\"word\": \"組\"}, {\"word\": \"織\"}, {\"word\": \"法\", \"start\": 28.598, \"end\": 28.798, \"score\": 0.998}, {\"word\": \"相\", \"start\": 28.798, \"end\": 29.119, \"score\": 0.919}, {\"word\": \"關\"}, {\"word\": \"的\", \"start\": 29.119, \"end\": 29.479, \"score\": 0.944}, {\"word\": \"條\"}, {\"word\": \"文\", \"start\": 29.479, \"end\": 30.179, \"score\": 0.971}, {\"word\": \"那\", \"start\": 30.179, \"end\": 30.379, \"score\": 0.992}, {\"word\": \"對\"}, {\"word\": \"於\", \"start\": 30.379, \"end\": 30.999, \"score\": 0.925}, {\"word\": \"當\"}, {\"word\": \"前\", \"start\": 30.999, \"end\": 31.66, \"score\": 0.938}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"制\", \"start\": 31.66, \"end\": 31.78, \"score\": 0.986}, {\"word\": \"度\", \"start\": 31.78, \"end\": 31.9, \"score\": 0.989}, {\"word\": \"下\", \"start\": 31.9, \"end\": 32.9, \"score\": 0.961}, {\"word\": \"稅\"}, {\"word\": \"務\"}, {\"word\": \"事\", \"start\": 32.9, \"end\": 33.04, \"score\": 0.789}, {\"word\": \"件\", \"start\": 33.04, \"end\": 33.3, \"score\": 0.991}, {\"word\": \"繁\", \"start\": 33.3, \"end\": 33.781, \"score\": 0.94}, {\"word\": \"雜\"}, {\"word\": \"且\", \"start\": 33.781, \"end\": 34.381, \"score\": 0.966}, {\"word\": \"難\"}, {\"word\": \"以\", \"start\": 34.381, \"end\": 34.501, \"score\": 0.911}, {\"word\": \"勝\"}, {\"word\": \"訴\"}, {\"word\": \"的\", \"start\": 34.501, \"end\": 34.641, \"score\": 0.857}, {\"word\": \"這\"}, {\"word\": \"種\"}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"弊\", \"start\": 34.641, \"end\": 34.881, \"score\": 0.917}, {\"word\": \"病\", \"start\": 34.881, \"end\": 34.901, \"score\": 0.0}, {\"word\": \"議\"}, {\"word\": \"員\"}, {\"word\": \"：\"}, {\"word\": \"陳\"}, {\"word\": \"宇\", \"start\": 38.763, \"end\": 38.783, \"score\": 0.0}, {\"word\": \"既\", \"start\": 51.553, \"end\": 51.673, \"score\": 0.944}, {\"word\": \"然\", \"start\": 51.673, \"end\": 52.453, \"score\": 0.966}, {\"word\": \"這\"}, {\"word\": \"部\", \"start\": 52.453, \"end\": 52.754, \"score\": 0.981}, {\"word\": \"草\", \"start\": 52.754, \"end\": 52.894, \"score\": 0.9}, {\"word\": \"案\", \"start\": 52.894, \"end\": 53.114, \"score\": 0.998}, {\"word\": \"是\", \"start\": 53.114, \"end\": 53.414, \"score\": 0.939}, {\"word\": \"由\", \"start\": 53.414, \"end\": 54.654, \"score\": 0.924}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"產\"}, {\"word\": \"官\", \"start\": 54.654, \"end\": 54.935, \"score\": 0.946}, {\"word\": \"學\", \"start\": 54.935, \"end\": 55.215, \"score\": 0.928}, {\"word\": \"的\", \"start\": 55.215, \"end\": 55.435, \"score\": 0.999}, {\"word\": \"各\", \"start\": 55.435, \"end\": 55.595, \"score\": 0.999}, {\"word\": \"界\", \"start\": 55.595, \"end\": 56.055, \"score\": 0.928}, {\"word\": \"專\"}, {\"word\": \"家\", \"start\": 56.055, \"end\": 56.435, \"score\": 0.944}, {\"word\": \"組\"}, {\"word\": \"成\", \"start\": 56.435, \"end\": 56.635, \"score\": 0.992}, {\"word\": \"委\", \"start\": 56.635, \"end\": 57.196, \"score\": 0.918}, {\"word\": \"員\"}, {\"word\": \"會\"}, {\"word\": \"研\", \"start\": 57.196, \"end\": 57.596, \"score\": 0.9}, {\"word\": \"擬\"}, {\"word\": \"超\", \"start\": 57.596, \"end\": 58.196, \"score\": 0.91}, {\"word\": \"過\"}, {\"word\": \"兩\"}, {\"word\": \"年\", \"start\": 58.196, \"end\": 58.356, \"score\": 0.951}, {\"word\": \"的\", \"start\": 58.356, \"end\": 59.417, \"score\": 0.943}, {\"word\": \"時\"}, {\"word\": \"間\"}, {\"word\": \"就\", \"start\": 59.417, \"end\": 59.557, \"score\": 0.866}, {\"word\": \"是\", \"start\": 59.557, \"end\": 59.737, \"score\": 1.0}, {\"word\": \"期\", \"start\": 59.737, \"end\": 59.897, \"score\": 0.942}, {\"word\": \"待\", \"start\": 59.897, \"end\": 60.117, \"score\": 0.931}, {\"word\": \"能\", \"start\": 60.117, \"end\": 60.537, \"score\": 0.952}, {\"word\": \"夠\"}, {\"word\": \"建\", \"start\": 60.537, \"end\": 60.757, \"score\": 0.998}, {\"word\": \"立\", \"start\": 60.757, \"end\": 61.078, \"score\": 0.997}, {\"word\": \"起\", \"start\": 61.078, \"end\": 61.298, \"score\": 0.984}, {\"word\": \"一\", \"start\": 61.298, \"end\": 61.958, \"score\": 0.969}, {\"word\": \"個\"}, {\"word\": \"更\", \"start\": 61.958, \"end\": 62.118, \"score\": 0.989}, {\"word\": \"具\", \"start\": 62.118, \"end\": 62.778, \"score\": 0.878}, {\"word\": \"專\"}, {\"word\": \"業\"}, {\"word\": \"也\", \"start\": 62.778, \"end\": 62.998, \"score\": 1.0}, {\"word\": \"更\", \"start\": 62.998, \"end\": 63.199, \"score\": 0.991}, {\"word\": \"具\", \"start\": 63.199, \"end\": 63.539, \"score\": 0.941}, {\"word\": \"效\", \"start\": 63.539, \"end\": 63.739, \"score\": 0.987}, {\"word\": \"能\", \"start\": 63.739, \"end\": 63.879, \"score\": 0.985}, {\"word\": \"的\", \"start\": 63.879, \"end\": 64.499, \"score\": 0.842}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"稅\"}, {\"word\": \"務\"}, {\"word\": \"行\", \"start\": 64.499, \"end\": 64.659, \"score\": 0.855}, {\"word\": \"政\", \"start\": 64.659, \"end\": 65.159, \"score\": 0.92}, {\"word\": \"訴\"}, {\"word\": \"訟\"}, {\"word\": \"的\", \"start\": 65.159, \"end\": 65.3, \"score\": 1.0}, {\"word\": \"制\", \"start\": 65.3, \"end\": 65.46, \"score\": 0.995}, {\"word\": \"度\", \"start\": 65.46, \"end\": 65.98, \"score\": 0.999}, {\"word\": \"那\", \"start\": 65.98, \"end\": 66.12, \"score\": 0.993}, {\"word\": \"未\", \"start\": 66.12, \"end\": 66.44, \"score\": 0.93}, {\"word\": \"來\"}, {\"word\": \"新\", \"start\": 66.44, \"end\": 66.66, \"score\": 0.997}, {\"word\": \"制\", \"start\": 66.66, \"end\": 66.82, \"score\": 0.875}, {\"word\": \"上\", \"start\": 66.82, \"end\": 67.02, \"score\": 0.987}, {\"word\": \"路\", \"start\": 67.02, \"end\": 67.821, \"score\": 0.893}, {\"word\": \"對\"}, {\"word\": \"納\"}, {\"word\": \"稅\"}, {\"word\": \"的\", \"start\": 67.821, \"end\": 68.221, \"score\": 0.899}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"民\", \"start\": 68.221, \"end\": 69.081, \"score\": 0.883}, {\"word\": \"眾\"}, {\"word\": \"來\"}, {\"word\": \"說\"}, {\"word\": \"應\"}, {\"word\": \"該\"}, {\"word\": \"也\", \"start\": 69.081, \"end\": 69.321, \"score\": 0.992}, {\"word\": \"是\", \"start\": 69.321, \"end\": 69.482, \"score\": 0.914}, {\"word\": \"相\", \"start\": 69.482, \"end\": 69.882, \"score\": 0.925}, {\"word\": \"當\"}, {\"word\": \"有\", \"start\": 69.882, \"end\": 70.102, \"score\": 0.998}, {\"word\": \"感\", \"start\": 70.102, \"end\": 70.282, \"score\": 0.996}, {\"word\": \"的\", \"start\": 70.282, \"end\": 70.382, \"score\": 0.966}, {\"word\": \"一\", \"start\": 70.382, \"end\": 71.202, \"score\": 0.927}, {\"word\": \"個\"}, {\"word\": \"稅\"}, {\"word\": \"務\"}, {\"word\": \"改\", \"start\": 71.202, \"end\": 71.402, \"score\": 0.998}, {\"word\": \"革\", \"start\": 71.402, \"end\": 71.823, \"score\": 0.945}, {\"word\": \"而\", \"start\": 71.823, \"end\": 72.083, \"score\": 0.999}, {\"word\": \"這\"}, {\"word\": \"一\", \"start\": 72.083, \"end\": 72.383, \"score\": 0.933}, {\"word\": \"部\", \"start\": 72.383, \"end\": 72.603, \"score\": 0.965}, {\"word\": \"的\", \"start\": 72.603, \"end\": 73.003, \"score\": 0.996}, {\"word\": \"草\", \"start\": 73.003, \"end\": 73.183, \"score\": 0.905}, {\"word\": \"案\", \"start\": 73.183, \"end\": 73.523, \"score\": 0.936}, {\"word\": \"內\"}, {\"word\": \"容\", \"start\": 73.523, \"end\": 74.964, \"score\": 0.918}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"範\"}, {\"word\": \"圍\"}, {\"word\": \"非\", \"start\": 74.964, \"end\": 75.084, \"score\": 0.99}, {\"word\": \"常\", \"start\": 75.084, \"end\": 75.264, \"score\": 0.991}, {\"word\": \"的\", \"start\": 75.264, \"end\": 75.965, \"score\": 0.964}, {\"word\": \"廣\"}, {\"word\": \"泛\", \"start\": 75.965, \"end\": 76.685, \"score\": 0.957}, {\"word\": \"那\", \"start\": 76.685, \"end\": 76.825, \"score\": 0.987}, {\"word\": \"今\", \"start\": 76.825, \"end\": 76.945, \"score\": 0.998}, {\"word\": \"天\", \"start\": 76.945, \"end\": 77.305, \"score\": 0.95}, {\"word\": \"我\", \"start\": 77.305, \"end\": 77.405, \"score\": 0.983}, {\"word\": \"想\", \"start\": 77.405, \"end\": 77.665, \"score\": 0.97}, {\"word\": \"就\", \"start\": 77.665, \"end\": 77.685, \"score\": 0.002}, {\"word\": \"幾\"}, {\"word\": \"個\"}, {\"word\": \"問\"}, {\"word\": \"題\"}, {\"word\": \"來\"}, {\"word\": \"請\"}, {\"word\": \"教\", \"start\": 77.685, \"end\": 77.825, \"score\": 0.857}, {\"word\": \"我\", \"start\": 77.825, \"end\": 77.845, \"score\": 0.0}, {\"word\": \"們\"}, {\"word\": \"副\", \"start\": 77.845, \"end\": 78.066, \"score\": 0.909}, {\"word\": \"秘\", \"start\": 78.066, \"end\": 78.086, \"score\": 0.0}, {\"word\": \"書\"}, {\"word\": \"長\"}, {\"word\": \"過\"}, {\"word\": \"去\", \"start\": 81.207, \"end\": 81.487, \"score\": 0.856}, {\"word\": \"的\", \"start\": 81.487, \"end\": 82.347, \"score\": 0.836}, {\"word\": \"實\"}, {\"word\": \"務\"}, {\"word\": \"經\"}, {\"word\": \"驗\"}, {\"word\": \"上\", \"start\": 82.347, \"end\": 82.567, \"score\": 1.0}, {\"word\": \"可\", \"start\": 82.567, \"end\": 82.727, \"score\": 0.999}, {\"word\": \"能\", \"start\": 82.727, \"end\": 82.887, \"score\": 0.999}, {\"word\": \"因\", \"start\": 82.887, \"end\": 84.188, \"score\": 0.909}, {\"word\": \"為\"}, {\"word\": \"稅\"}, {\"word\": \"增\", \"start\": 84.188, \"end\": 85.808, \"score\": 0.95}, {\"word\": \"機\"}, {\"word\": \"關\"}, {\"word\": \"會\"}, {\"word\": \"分\", \"start\": 85.808, \"end\": 86.148, \"score\": 0.998}, {\"word\": \"次\", \"start\": 86.148, \"end\": 86.368, \"score\": 0.914}, {\"word\": \"核\", \"start\": 86.368, \"end\": 86.648, \"score\": 0.896}, {\"word\": \"克\", \"start\": 86.648, \"end\": 87.188, \"score\": 0.969}, {\"word\": \"不\", \"start\": 87.188, \"end\": 87.288, \"score\": 0.997}, {\"word\": \"同\", \"start\": 87.288, \"end\": 87.468, \"score\": 0.999}, {\"word\": \"的\", \"start\": 87.468, \"end\": 88.369, \"score\": 0.892}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"數\"}, {\"word\": \"額\"}, {\"word\": \"的\", \"start\": 88.369, \"end\": 89.689, \"score\": 0.938}, {\"word\": \"稅\"}, {\"word\": \"單\"}, {\"word\": \"導\"}, {\"word\": \"致\", \"start\": 89.689, \"end\": 89.829, \"score\": 0.984}, {\"word\": \"民\", \"start\": 89.829, \"end\": 90.329, \"score\": 0.957}, {\"word\": \"眾\"}, {\"word\": \"在\", \"start\": 90.329, \"end\": 92.35, \"score\": 0.959}, {\"word\": \"稅\"}, {\"word\": \"單\"}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"分\", \"start\": 92.35, \"end\": 92.53, \"score\": 0.979}, {\"word\": \"增\", \"start\": 92.53, \"end\": 92.71, \"score\": 0.892}, {\"word\": \"上\", \"start\": 92.71, \"end\": 92.97, \"score\": 0.999}, {\"word\": \"需\", \"start\": 92.97, \"end\": 93.19, \"score\": 0.997}, {\"word\": \"要\", \"start\": 93.19, \"end\": 93.43, \"score\": 0.999}, {\"word\": \"分\", \"start\": 93.43, \"end\": 94.07, \"score\": 0.934}, {\"word\": \"開\"}, {\"word\": \"來\"}, {\"word\": \"救\", \"start\": 94.07, \"end\": 94.61, \"score\": 0.934}, {\"word\": \"濟\"}, {\"word\": \"而\", \"start\": 94.61, \"end\": 95.37, \"score\": 0.996}, {\"word\": \"各\", \"start\": 95.37, \"end\": 95.57, \"score\": 0.912}, {\"word\": \"跑\", \"start\": 95.57, \"end\": 95.75, \"score\": 0.997}, {\"word\": \"一\", \"start\": 95.75, \"end\": 95.87, \"score\": 0.998}, {\"word\": \"次\", \"start\": 95.87, \"end\": 96.03, \"score\": 0.975}, {\"word\": \"的\", \"start\": 96.03, \"end\": 96.831, \"score\": 0.912}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"複\"}, {\"word\": \"查\", \"start\": 96.831, \"end\": 97.471, \"score\": 0.943}, {\"word\": \"還\"}, {\"word\": \"有\", \"start\": 97.471, \"end\": 99.131, \"score\": 0.95}, {\"word\": \"訴\"}, {\"word\": \"願\"}, {\"word\": \"訴\"}, {\"word\": \"訟\"}, {\"word\": \"那\", \"start\": 99.131, \"end\": 99.271, \"score\": 0.978}, {\"word\": \"看\", \"start\": 99.271, \"end\": 99.371, \"score\": 0.995}, {\"word\": \"到\", \"start\": 99.371, \"end\": 99.531, \"score\": 0.997}, {\"word\": \"這\"}, {\"word\": \"一\", \"start\": 99.531, \"end\": 99.791, \"score\": 0.923}, {\"word\": \"次\", \"start\": 99.791, \"end\": 99.971, \"score\": 0.885}, {\"word\": \"的\", \"start\": 99.971, \"end\": 100.612, \"score\": 0.997}, {\"word\": \"我\", \"start\": 100.612, \"end\": 100.852, \"score\": 0.911}, {\"word\": \"們\"}, {\"word\": \"草\", \"start\": 100.852, \"end\": 100.972, \"score\": 0.838}, {\"word\": \"案\", \"start\": 100.972, \"end\": 101.272, \"score\": 0.868}, {\"word\": \"當\"}, {\"word\": \"中\", \"start\": 101.272, \"end\": 101.512, \"score\": 0.966}, {\"word\": \"提\", \"start\": 101.512, \"end\": 101.772, \"score\": 1.0}, {\"word\": \"出\", \"start\": 101.772, \"end\": 102.032, \"score\": 1.0}, {\"word\": \"相\", \"start\": 102.032, \"end\": 102.752, \"score\": 0.944}, {\"word\": \"關\"}, {\"word\": \"配\", \"start\": 102.752, \"end\": 102.892, \"score\": 0.987}, {\"word\": \"套\", \"start\": 102.892, \"end\": 103.292, \"score\": 0.947}, {\"word\": \"盡\"}, {\"word\": \"可\", \"start\": 103.292, \"end\": 103.432, \"score\": 0.999}, {\"word\": \"能\", \"start\": 103.432, \"end\": 104.913, \"score\": 0.938}, {\"word\": \"讓\"}, {\"word\": \"稅\"}, {\"word\": \"務\"}, {\"word\": \"分\", \"start\": 104.913, \"end\": 105.153, \"score\": 0.981}, {\"word\": \"增\", \"start\": 105.153, \"end\": 105.333, \"score\": 0.889}, {\"word\": \"能\", \"start\": 105.333, \"end\": 105.653, \"score\": 0.937}, {\"word\": \"夠\"}, {\"word\": \"一\", \"start\": 105.653, \"end\": 105.833, \"score\": 1.0}, {\"word\": \"次\", \"start\": 105.833, \"end\": 106.093, \"score\": 1.0}, {\"word\": \"解\", \"start\": 106.093, \"end\": 106.113, \"score\": 0.998}, {\"word\": \"決\"}, {\"word\": \"不\", \"start\": 107.745, \"end\": 108.205, \"score\": 0.913}, {\"word\": \"過\"}, {\"word\": \"對\"}, {\"word\": \"民\", \"start\": 108.205, \"end\": 109.066, \"score\": 0.907}, {\"word\": \"眾\"}, {\"word\": \"來\"}, {\"word\": \"說\"}, {\"word\": \"我\", \"start\": 109.066, \"end\": 110.087, \"score\": 0.89}, {\"word\": \"們\"}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"長\"}, {\"word\": \"年\", \"start\": 110.087, \"end\": 110.628, \"score\": 0.991}, {\"word\": \"被\", \"start\": 110.628, \"end\": 111.708, \"score\": 0.963}, {\"word\": \"訴\"}, {\"word\": \"訟\"}, {\"word\": \"所\", \"start\": 111.708, \"end\": 111.929, \"score\": 0.999}, {\"word\": \"困\", \"start\": 111.929, \"end\": 112.149, \"score\": 1.0}, {\"word\": \"的\", \"start\": 112.149, \"end\": 112.769, \"score\": 0.998}, {\"word\": \"最\", \"start\": 112.769, \"end\": 112.97, \"score\": 0.979}, {\"word\": \"麻\", \"start\": 112.97, \"end\": 113.33, \"score\": 0.94}, {\"word\": \"煩\"}, {\"word\": \"的\", \"start\": 113.33, \"end\": 113.45, \"score\": 0.999}, {\"word\": \"是\", \"start\": 113.45, \"end\": 114.191, \"score\": 1.0}, {\"word\": \"怕\", \"start\": 114.191, \"end\": 115.091, \"score\": 0.976}, {\"word\": \"繞\"}, {\"word\": \"入\", \"start\": 115.091, \"end\": 115.652, \"score\": 0.928}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"無\", \"start\": 115.652, \"end\": 115.832, \"score\": 0.889}, {\"word\": \"限\", \"start\": 115.832, \"end\": 116.132, \"score\": 0.944}, {\"word\": \"的\", \"start\": 116.132, \"end\": 116.993, \"score\": 0.953}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"循\", \"start\": 116.993, \"end\": 118.554, \"score\": 0.974}, {\"word\": \"環\"}, {\"word\": \"所\", \"start\": 118.554, \"end\": 118.655, \"score\": 0.997}, {\"word\": \"以\", \"start\": 118.655, \"end\": 118.715, \"score\": 0.666}, {\"word\": \"我\", \"start\": 118.715, \"end\": 118.875, \"score\": 0.981}, {\"word\": \"想\", \"start\": 118.875, \"end\": 119.715, \"score\": 0.956}, {\"word\": \"請\"}, {\"word\": \"教\", \"start\": 119.715, \"end\": 119.916, \"score\": 0.944}, {\"word\": \"蜂\", \"start\": 119.916, \"end\": 120.036, \"score\": 0.835}, {\"word\": \"蜜\", \"start\": 120.036, \"end\": 120.736, \"score\": 0.954}, {\"word\": \"實\"}, {\"word\": \"施\", \"start\": 120.736, \"end\": 120.896, \"score\": 0.932}, {\"word\": \"新\", \"start\": 120.896, \"end\": 121.117, \"score\": 0.927}, {\"word\": \"之\", \"start\": 121.117, \"end\": 121.277, \"score\": 0.999}, {\"word\": \"後\", \"start\": 121.277, \"end\": 121.917, \"score\": 0.969}, {\"word\": \"如\", \"start\": 121.917, \"end\": 122.118, \"score\": 0.999}, {\"word\": \"何\", \"start\": 122.118, \"end\": 122.558, \"score\": 0.953}, {\"word\": \"來\"}, {\"word\": \"增\", \"start\": 122.558, \"end\": 122.958, \"score\": 0.908}, {\"word\": \"進\"}, {\"word\": \"效\", \"start\": 122.958, \"end\": 123.158, \"score\": 1.0}, {\"word\": \"率\", \"start\": 123.158, \"end\": 123.519, \"score\": 0.942}, {\"word\": \"來\"}, {\"word\": \"避\", \"start\": 123.519, \"end\": 123.679, \"score\": 0.999}, {\"word\": \"免\", \"start\": 123.679, \"end\": 124.039, \"score\": 0.999}, {\"word\": \"訴\"}, {\"word\": \"訟\"}, {\"word\": \"的\", \"start\": 124.039, \"end\": 124.339, \"score\": 0.933}, {\"word\": \"這\"}, {\"word\": \"種\"}, {\"word\": \"曠\"}, {\"word\": \"日\", \"start\": 124.339, \"end\": 124.359, \"score\": 0.0}, {\"word\": \"廢\"}, {\"word\": \"時\"}, {\"word\": \"委\", \"start\": 127.338, \"end\": 127.358, \"score\": 0.0}, {\"word\": \"員\"}, {\"word\": \"會\"}, {\"word\": \"長\"}, {\"word\": \"議\"}, {\"word\": \"員\"}, {\"word\": \"提\", \"start\": 176.664, \"end\": 176.964, \"score\": 0.795}, {\"word\": \"醒\", \"start\": 176.964, \"end\": 177.144, \"score\": 0.822}, {\"word\": \"副\", \"start\": 177.144, \"end\": 177.224, \"score\": 0.75}, {\"word\": \"委\", \"start\": 177.224, \"end\": 177.284, \"score\": 0.465}, {\"word\": \"員\"}, {\"word\": \"會\"}, {\"word\": \"來\"}, {\"word\": \"推\", \"start\": 177.284, \"end\": 177.385, \"score\": 0.557}, {\"word\": \"行\", \"start\": 177.385, \"end\": 177.405, \"score\": 0.0}, {\"word\": \"實\"}, {\"word\": \"施\", \"start\": 177.405, \"end\": 177.485, \"score\": 0.583}, {\"word\": \"的\", \"start\": 177.485, \"end\": 177.525, \"score\": 0.388}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"新\", \"start\": 177.525, \"end\": 177.545, \"score\": 0.0}, {\"word\": \"制\", \"start\": 177.545, \"end\": 177.645, \"score\": 0.799}, {\"word\": \"會\"}, {\"word\": \"比\", \"start\": 177.645, \"end\": 177.825, \"score\": 0.879}, {\"word\": \"舊\"}, {\"word\": \"制\", \"start\": 177.825, \"end\": 178.085, \"score\": 0.879}, {\"word\": \"還\"}, {\"word\": \"省\", \"start\": 178.085, \"end\": 178.185, \"score\": 0.8}, {\"word\": \"事\", \"start\": 178.185, \"end\": 178.205, \"score\": 0.0}, {\"word\": \"嗎\"}, {\"word\": \"?\"}, {\"word\": \"因\", \"start\": 200.599, \"end\": 200.939, \"score\": 0.854}, {\"word\": \"為\"}, {\"word\": \"依\", \"start\": 200.939, \"end\": 201.059, \"score\": 0.564}, {\"word\": \"照\", \"start\": 201.059, \"end\": 201.199, \"score\": 0.717}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"規\"}, {\"word\": \"定\", \"start\": 201.199, \"end\": 201.219, \"score\": 0.0}, {\"word\": \"他\", \"start\": 201.219, \"end\": 201.399, \"score\": 0.689}, {\"word\": \"在\", \"start\": 201.399, \"end\": 201.419, \"score\": 0.0}, {\"word\": \"訴\"}, {\"word\": \"訟\"}, {\"word\": \"中\", \"start\": 201.419, \"end\": 201.439, \"score\": 0.0}, {\"word\": \"對\"}, {\"word\": \"相\", \"start\": 201.439, \"end\": 201.579, \"score\": 0.808}, {\"word\": \"關\"}, {\"word\": \"的\", \"start\": 201.579, \"end\": 201.599, \"score\": 0.002}, {\"word\": \"這\"}, {\"word\": \"些\", \"start\": 201.599, \"end\": 201.699, \"score\": 0.799}, {\"word\": \"爭\"}, {\"word\": \"議\"}, {\"word\": \"點\"}, {\"word\": \"你\", \"start\": 201.699, \"end\": 201.999, \"score\": 0.769}, {\"word\": \"就\", \"start\": 201.999, \"end\": 202.12, \"score\": 0.833}, {\"word\": \"算\", \"start\": 202.12, \"end\": 202.14, \"score\": 0.0}, {\"word\": \"沒\", \"start\": 202.14, \"end\": 202.16, \"score\": 0.0}, {\"word\": \"有\", \"start\": 202.16, \"end\": 202.22, \"score\": 0.447}, {\"word\": \"在\", \"start\": 202.22, \"end\": 202.24, \"score\": 0.018}, {\"word\": \"那\", \"start\": 202.24, \"end\": 202.42, \"score\": 0.612}, {\"word\": \"個\"}, {\"word\": \"稅\"}, {\"word\": \"政\", \"start\": 202.42, \"end\": 202.5, \"score\": 0.7}, {\"word\": \"機\"}, {\"word\": \"關\"}, {\"word\": \"的\", \"start\": 202.5, \"end\": 202.52, \"score\": 0.0}, {\"word\": \"時\"}, {\"word\": \"候\", \"start\": 202.52, \"end\": 202.54, \"score\": 0.0}, {\"word\": \"去\", \"start\": 202.54, \"end\": 202.62, \"score\": 0.75}, {\"word\": \"講\"}, {\"word\": \"你\", \"start\": 202.62, \"end\": 202.64, \"score\": 0.0}, {\"word\": \"可\", \"start\": 202.64, \"end\": 202.66, \"score\": 0.0}, {\"word\": \"以\", \"start\": 202.66, \"end\": 202.72, \"score\": 0.031}, {\"word\": \"在\", \"start\": 202.72, \"end\": 202.74, \"score\": 0.0}, {\"word\": \"訴\"}, {\"word\": \"訟\"}, {\"word\": \"中\", \"start\": 202.74, \"end\": 202.86, \"score\": 0.93}, {\"word\": \"去\", \"start\": 202.86, \"end\": 203.12, \"score\": 0.647}, {\"word\": \"講\"}, {\"word\": \"甚\", \"start\": 203.12, \"end\": 203.14, \"score\": 0.0}, {\"word\": \"至\", \"start\": 203.14, \"end\": 203.32, \"score\": 0.639}, {\"word\": \"剛\"}, {\"word\": \"才\", \"start\": 203.32, \"end\": 203.34, \"score\": 0.0}, {\"word\": \"也\", \"start\": 203.34, \"end\": 203.42, \"score\": 0.75}, {\"word\": \"有\", \"start\": 203.42, \"end\": 203.48, \"score\": 0.11}, {\"word\": \"講\"}, {\"word\": \"到\", \"start\": 203.48, \"end\": 203.5, \"score\": 0.0}, {\"word\": \"說\"}, {\"word\": \"今\", \"start\": 203.5, \"end\": 203.52, \"score\": 0.0}, {\"word\": \"天\", \"start\": 203.52, \"end\": 203.621, \"score\": 0.652}, {\"word\": \"發\"}, {\"word\": \"現\"}, {\"word\": \"有\", \"start\": 203.621, \"end\": 203.661, \"score\": 0.464}, {\"word\": \"其\", \"start\": 203.661, \"end\": 203.681, \"score\": 0.0}, {\"word\": \"他\", \"start\": 203.681, \"end\": 203.701, \"score\": 0.0}, {\"word\": \"這\"}, {\"word\": \"些\", \"start\": 203.701, \"end\": 203.901, \"score\": 0.747}, {\"word\": \"稅\"}, {\"word\": \"稅\"}, {\"word\": \"額\"}, {\"word\": \"你\", \"start\": 203.901, \"end\": 203.921, \"score\": 0.0}, {\"word\": \"也\", \"start\": 203.921, \"end\": 204.101, \"score\": 0.566}, {\"word\": \"可\", \"start\": 204.101, \"end\": 204.121, \"score\": 0.0}, {\"word\": \"以\", \"start\": 204.121, \"end\": 204.321, \"score\": 0.664}, {\"word\": \"透\", \"start\": 204.321, \"end\": 204.501, \"score\": 0.708}, {\"word\": \"過\"}, {\"word\": \"透\", \"start\": 204.501, \"end\": 204.701, \"score\": 0.712}, {\"word\": \"過\"}, {\"word\": \"去\", \"start\": 204.701, \"end\": 204.861, \"score\": 0.631}, {\"word\": \"追\", \"start\": 204.861, \"end\": 204.881, \"score\": 0.004}, {\"word\": \"加\", \"start\": 204.881, \"end\": 204.981, \"score\": 0.795}, {\"word\": \"的\", \"start\": 204.981, \"end\": 205.001, \"score\": 0.0}, {\"word\": \"方\", \"start\": 205.001, \"end\": 205.021, \"score\": 0.0}, {\"word\": \"式\", \"start\": 205.021, \"end\": 205.041, \"score\": 0.0}, {\"word\": \"去\", \"start\": 205.041, \"end\": 205.202, \"score\": 0.649}, {\"word\": \"診\"}, {\"word\": \"科\", \"start\": 205.202, \"end\": 205.222, \"score\": 0.0}, {\"word\": \"不\", \"start\": 205.222, \"end\": 205.342, \"score\": 0.517}, {\"word\": \"用\", \"start\": 205.342, \"end\": 205.442, \"score\": 0.403}, {\"word\": \"再\", \"start\": 205.442, \"end\": 205.462, \"score\": 0.136}, {\"word\": \"回\", \"start\": 205.462, \"end\": 205.862, \"score\": 0.756}, {\"word\": \"到\", \"start\": 205.862, \"end\": 206.042, \"score\": 0.65}, {\"word\": \"原\", \"start\": 206.042, \"end\": 206.182, \"score\": 0.419}, {\"word\": \"稅\"}, {\"word\": \"單\"}, {\"word\": \"單\"}, {\"word\": \"位\", \"start\": 206.182, \"end\": 206.202, \"score\": 0.0}, {\"word\": \"可\", \"start\": 206.202, \"end\": 206.282, \"score\": 0.75}, {\"word\": \"以\", \"start\": 206.282, \"end\": 206.302, \"score\": 0.0}, {\"word\": \"讓\"}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"程\", \"start\": 206.302, \"end\": 206.442, \"score\": 0.671}, {\"word\": \"序\", \"start\": 206.442, \"end\": 206.462, \"score\": 0.0}, {\"word\": \"所\", \"start\": 206.462, \"end\": 206.522, \"score\": 0.667}, {\"word\": \"以\", \"start\": 206.522, \"end\": 206.562, \"score\": 0.186}, {\"word\": \"會\"}, {\"word\": \"明\", \"start\": 206.562, \"end\": 206.683, \"score\": 0.63}, {\"word\": \"顯\"}, {\"word\": \"證\"}, {\"word\": \"實\"}, {\"word\": \"就\", \"start\": 206.683, \"end\": 206.703, \"score\": 0.0}, {\"word\": \"對\"}, {\"word\": \"了\", \"start\": 206.703, \"end\": 206.763, \"score\": 0.666}, {\"word\": \"然\", \"start\": 206.763, \"end\": 206.783, \"score\": 0.0}, {\"word\": \"後\", \"start\": 206.783, \"end\": 206.803, \"score\": 0.0}, {\"word\": \"雙\"}, {\"word\": \"方\", \"start\": 206.803, \"end\": 206.903, \"score\": 0.527}, {\"word\": \"都\", \"start\": 206.903, \"end\": 206.983, \"score\": 0.35}, {\"word\": \"可\", \"start\": 206.983, \"end\": 207.003, \"score\": 0.0}, {\"word\": \"以\", \"start\": 207.003, \"end\": 207.123, \"score\": 0.65}, {\"word\": \"去\", \"start\": 207.123, \"end\": 207.143, \"score\": 0.154}, {\"word\": \"作\", \"start\": 207.143, \"end\": 207.243, \"score\": 0.599}, {\"word\": \"評\"}, {\"word\": \"跟\", \"start\": 207.243, \"end\": 207.263, \"score\": 0.0}, {\"word\": \"追\", \"start\": 207.263, \"end\": 207.283, \"score\": 0.0}, {\"word\": \"加\", \"start\": 207.283, \"end\": 207.403, \"score\": 0.814}, {\"word\": \"這\"}, {\"word\": \"一\", \"start\": 207.403, \"end\": 207.423, \"score\": 0.0}, {\"word\": \"個\"}, {\"word\": \"訴\"}, {\"word\": \"訟\"}, {\"word\": \"就\", \"start\": 207.423, \"end\": 207.443, \"score\": 0.0}, {\"word\": \"把\", \"start\": 207.443, \"end\": 207.463, \"score\": 0.0}, {\"word\": \"這\"}, {\"word\": \"一\", \"start\": 207.463, \"end\": 207.483, \"score\": 0.0}, {\"word\": \"個\"}, {\"word\": \"稅\"}, {\"word\": \"務\"}, {\"word\": \"的\", \"start\": 207.483, \"end\": 207.503, \"score\": 0.0}, {\"word\": \"這\"}, {\"word\": \"一\", \"start\": 207.503, \"end\": 207.523, \"score\": 0.0}, {\"word\": \"真\", \"start\": 207.523, \"end\": 207.543, \"score\": 0.0}, {\"word\": \"正\", \"start\": 207.543, \"end\": 207.563, \"score\": 0.0}, {\"word\": \"的\", \"start\": 207.563, \"end\": 207.583, \"score\": 0.006}, {\"word\": \"爭\"}, {\"word\": \"議\"}, {\"word\": \"在\", \"start\": 207.583, \"end\": 207.643, \"score\": 0.49}, {\"word\": \"這\"}, {\"word\": \"邊\"}, {\"word\": \"就\", \"start\": 207.643, \"end\": 207.703, \"score\": 0.296}, {\"word\": \"得\", \"start\": 207.703, \"end\": 207.723, \"score\": 0.0}, {\"word\": \"到\", \"start\": 207.723, \"end\": 207.743, \"score\": 0.0}, {\"word\": \"終\"}, {\"word\": \"結\"}, {\"word\": \"解\", \"start\": 207.743, \"end\": 207.863, \"score\": 0.503}, {\"word\": \"決\"}, {\"word\": \"不\", \"start\": 207.863, \"end\": 207.883, \"score\": 0.0}, {\"word\": \"需\", \"start\": 207.883, \"end\": 207.963, \"score\": 0.712}, {\"word\": \"要\", \"start\": 207.963, \"end\": 207.983, \"score\": 0.0}, {\"word\": \"來\"}, {\"word\": \"來\"}, {\"word\": \"回\", \"start\": 207.983, \"end\": 208.083, \"score\": 0.636}, {\"word\": \"回\", \"start\": 208.083, \"end\": 208.104, \"score\": 0.0}, {\"word\": \"好\", \"start\": 229.958, \"end\": 230.458, \"score\": 0.987}, {\"word\": \",\"}, {\"word\": \"那\", \"start\": 230.458, \"end\": 230.678, \"score\": 0.992}, {\"word\": \"我\", \"start\": 230.678, \"end\": 230.938, \"score\": 0.923}, {\"word\": \"們\"}, {\"word\": \"這\"}, {\"word\": \"一\", \"start\": 230.938, \"end\": 231.118, \"score\": 0.889}, {\"word\": \"次\", \"start\": 231.118, \"end\": 231.238, \"score\": 0.89}, {\"word\": \"的\", \"start\": 231.238, \"end\": 231.598, \"score\": 0.837}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"草\", \"start\": 231.598, \"end\": 231.798, \"score\": 0.994}, {\"word\": \"案\", \"start\": 231.798, \"end\": 232.178, \"score\": 0.946}, {\"word\": \"當\"}, {\"word\": \"中\", \"start\": 232.178, \"end\": 232.419, \"score\": 0.883}, {\"word\": \"還\"}, {\"word\": \"有\", \"start\": 232.419, \"end\": 232.519, \"score\": 1.0}, {\"word\": \"另\", \"start\": 232.519, \"end\": 232.659, \"score\": 1.0}, {\"word\": \"外\", \"start\": 232.659, \"end\": 232.759, \"score\": 0.998}, {\"word\": \"一\", \"start\": 232.759, \"end\": 232.979, \"score\": 0.909}, {\"word\": \"個\"}, {\"word\": \"重\", \"start\": 232.979, \"end\": 234.039, \"score\": 0.958}, {\"word\": \"點\"}, {\"word\": \"是\", \"start\": 234.039, \"end\": 235.459, \"score\": 0.943}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"稅\"}, {\"word\": \"務\"}, {\"word\": \"事\", \"start\": 235.459, \"end\": 235.619, \"score\": 0.991}, {\"word\": \"件\", \"start\": 235.619, \"end\": 236.399, \"score\": 0.946}, {\"word\": \"專\"}, {\"word\": \"業\"}, {\"word\": \"性\", \"start\": 236.399, \"end\": 236.719, \"score\": 0.996}, {\"word\": \"和\", \"start\": 236.719, \"end\": 237.339, \"score\": 0.935}, {\"word\": \"複\"}, {\"word\": \"雜\"}, {\"word\": \"性\", \"start\": 237.339, \"end\": 237.96, \"score\": 0.998}, {\"word\": \"的\", \"start\": 237.96, \"end\": 238.12, \"score\": 0.999}, {\"word\": \"部\", \"start\": 238.12, \"end\": 238.28, \"score\": 0.995}, {\"word\": \"分\", \"start\": 238.28, \"end\": 239.04, \"score\": 0.968}, {\"word\": \"那\", \"start\": 239.04, \"end\": 239.24, \"score\": 0.995}, {\"word\": \"法\", \"start\": 239.24, \"end\": 239.4, \"score\": 0.995}, {\"word\": \"官\", \"start\": 239.4, \"end\": 239.58, \"score\": 0.939}, {\"word\": \"或\", \"start\": 239.58, \"end\": 239.78, \"score\": 0.901}, {\"word\": \"事\", \"start\": 239.78, \"end\": 240.0, \"score\": 0.9}, {\"word\": \"務\"}, {\"word\": \"官\", \"start\": 240.0, \"end\": 240.46, \"score\": 0.916}, {\"word\": \"對\"}, {\"word\": \"於\", \"start\": 240.46, \"end\": 241.24, \"score\": 0.871}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"課\"}, {\"word\": \"稅\"}, {\"word\": \"的\", \"start\": 241.24, \"end\": 241.38, \"score\": 0.858}, {\"word\": \"基\", \"start\": 241.38, \"end\": 241.78, \"score\": 0.949}, {\"word\": \"礎\"}, {\"word\": \"推\", \"start\": 241.78, \"end\": 243.181, \"score\": 0.971}, {\"word\": \"計\"}, {\"word\": \"以\", \"start\": 243.181, \"end\": 243.341, \"score\": 0.999}, {\"word\": \"及\", \"start\": 243.341, \"end\": 245.121, \"score\": 0.955}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"積\"}, {\"word\": \"增\", \"start\": 245.121, \"end\": 245.361, \"score\": 0.924}, {\"word\": \"事\", \"start\": 245.361, \"end\": 245.601, \"score\": 0.914}, {\"word\": \"務\"}, {\"word\": \"的\", \"start\": 245.601, \"end\": 246.341, \"score\": 0.946}, {\"word\": \"經\"}, {\"word\": \"驗\"}, {\"word\": \"及\", \"start\": 246.341, \"end\": 246.561, \"score\": 0.976}, {\"word\": \"量\", \"start\": 246.561, \"end\": 246.801, \"score\": 0.978}, {\"word\": \"能\", \"start\": 246.801, \"end\": 247.021, \"score\": 0.987}, {\"word\": \"有\", \"start\": 247.021, \"end\": 247.261, \"score\": 1.0}, {\"word\": \"限\", \"start\": 247.261, \"end\": 247.522, \"score\": 0.995}, {\"word\": \"不\", \"start\": 247.522, \"end\": 248.242, \"score\": 0.971}, {\"word\": \"過\"}, {\"word\": \"客\", \"start\": 248.242, \"end\": 248.822, \"score\": 0.954}, {\"word\": \"觀\"}, {\"word\": \"或\", \"start\": 248.822, \"end\": 249.082, \"score\": 0.998}, {\"word\": \"是\", \"start\": 249.082, \"end\": 249.342, \"score\": 1.0}, {\"word\": \"不\", \"start\": 249.342, \"end\": 250.562, \"score\": 0.951}, {\"word\": \"夠\"}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"準\", \"start\": 250.562, \"end\": 250.902, \"score\": 0.882}, {\"word\": \"確\"}, {\"word\": \"的\", \"start\": 250.902, \"end\": 251.062, \"score\": 0.949}, {\"word\": \"推\", \"start\": 251.062, \"end\": 251.902, \"score\": 0.952}, {\"word\": \"計\"}, {\"word\": \"可\", \"start\": 251.902, \"end\": 252.042, \"score\": 0.869}, {\"word\": \"能\", \"start\": 252.042, \"end\": 252.903, \"score\": 0.953}, {\"word\": \"會\"}, {\"word\": \"損\"}, {\"word\": \"及\", \"start\": 252.903, \"end\": 253.023, \"score\": 0.834}, {\"word\": \"到\", \"start\": 253.023, \"end\": 253.163, \"score\": 1.0}, {\"word\": \"納\"}, {\"word\": \"稅\"}, {\"word\": \"義\"}, {\"word\": \"務\"}, {\"word\": \"人\", \"start\": 253.163, \"end\": 253.183, \"score\": 0.0}, {\"word\": \"的\", \"start\": 253.183, \"end\": 253.203, \"score\": 0.001}, {\"word\": \"所\", \"start\": 256.283, \"end\": 256.443, \"score\": 0.992}, {\"word\": \"以\", \"start\": 256.443, \"end\": 256.583, \"score\": 0.854}, {\"word\": \"我\", \"start\": 256.583, \"end\": 256.784, \"score\": 0.9}, {\"word\": \"們\"}, {\"word\": \"需\", \"start\": 256.784, \"end\": 257.024, \"score\": 0.998}, {\"word\": \"要\", \"start\": 257.024, \"end\": 258.684, \"score\": 0.929}, {\"word\": \"稅\"}, {\"word\": \"務\"}, {\"word\": \"審\"}, {\"word\": \"查\", \"start\": 258.684, \"end\": 258.964, \"score\": 0.986}, {\"word\": \"官\", \"start\": 258.964, \"end\": 259.664, \"score\": 0.95}, {\"word\": \"借\", \"start\": 259.664, \"end\": 259.844, \"score\": 0.906}, {\"word\": \"重\", \"start\": 259.844, \"end\": 260.445, \"score\": 0.974}, {\"word\": \"其\", \"start\": 260.445, \"end\": 260.965, \"score\": 0.921}, {\"word\": \"稅\"}, {\"word\": \"務\"}, {\"word\": \"的\", \"start\": 260.965, \"end\": 262.045, \"score\": 0.925}, {\"word\": \"專\"}, {\"word\": \"業\"}, {\"word\": \"及\", \"start\": 262.045, \"end\": 262.405, \"score\": 0.934}, {\"word\": \"資\"}, {\"word\": \"深\", \"start\": 262.405, \"end\": 262.605, \"score\": 0.905}, {\"word\": \"精\", \"start\": 262.605, \"end\": 262.785, \"score\": 0.889}, {\"word\": \"力\", \"start\": 262.785, \"end\": 263.325, \"score\": 0.894}, {\"word\": \"來\"}, {\"word\": \"協\"}, {\"word\": \"助\", \"start\": 263.325, \"end\": 263.746, \"score\": 0.996}, {\"word\": \"我\", \"start\": 263.746, \"end\": 264.746, \"score\": 0.949}, {\"word\": \"們\"}, {\"word\": \"辦\"}, {\"word\": \"理\", \"start\": 264.746, \"end\": 264.926, \"score\": 0.999}, {\"word\": \"相\", \"start\": 264.926, \"end\": 265.246, \"score\": 0.937}, {\"word\": \"關\"}, {\"word\": \"的\", \"start\": 265.246, \"end\": 265.766, \"score\": 0.884}, {\"word\": \"審\"}, {\"word\": \"查\", \"start\": 265.766, \"end\": 265.906, \"score\": 0.958}, {\"word\": \"案\", \"start\": 265.906, \"end\": 266.046, \"score\": 0.979}, {\"word\": \"件\", \"start\": 266.046, \"end\": 266.546, \"score\": 0.988}, {\"word\": \"而\", \"start\": 266.546, \"end\": 268.867, \"score\": 0.951}, {\"word\": \"對\"}, {\"word\": \"於\", \"start\": 268.867, \"end\": 269.047, \"score\": 0.889}, {\"word\": \"稅\"}, {\"word\": \"審\"}, {\"word\": \"官\", \"start\": 269.047, \"end\": 269.207, \"score\": 0.928}, {\"word\": \"的\", \"start\": 269.207, \"end\": 269.547, \"score\": 0.941}, {\"word\": \"資\"}, {\"word\": \"格\", \"start\": 269.547, \"end\": 269.787, \"score\": 0.998}, {\"word\": \"我\", \"start\": 269.787, \"end\": 270.047, \"score\": 0.922}, {\"word\": \"們\"}, {\"word\": \"看\", \"start\": 270.047, \"end\": 270.208, \"score\": 1.0}, {\"word\": \"到\", \"start\": 270.208, \"end\": 270.688, \"score\": 0.916}, {\"word\": \"組\"}, {\"word\": \"織\"}, {\"word\": \"法\", \"start\": 270.688, \"end\": 270.868, \"score\": 1.0}, {\"word\": \"第\", \"start\": 270.868, \"end\": 271.508, \"score\": 0.906}, {\"word\": \"2\"}, {\"word\": \"0\"}, {\"word\": \"條\"}, {\"word\": \"之\", \"start\": 271.508, \"end\": 271.828, \"score\": 0.903}, {\"word\": \"3\"}, {\"word\": \"有\", \"start\": 271.828, \"end\": 272.028, \"score\": 0.999}, {\"word\": \"相\", \"start\": 272.028, \"end\": 272.428, \"score\": 0.95}, {\"word\": \"關\"}, {\"word\": \"的\", \"start\": 272.428, \"end\": 272.548, \"score\": 0.999}, {\"word\": \"任\", \"start\": 272.548, \"end\": 272.668, \"score\": 0.999}, {\"word\": \"用\", \"start\": 272.668, \"end\": 273.048, \"score\": 0.947}, {\"word\": \"規\"}, {\"word\": \"定\", \"start\": 273.048, \"end\": 273.749, \"score\": 1.0}, {\"word\": \"那\", \"start\": 273.749, \"end\": 273.949, \"score\": 0.995}, {\"word\": \"我\", \"start\": 273.949, \"end\": 274.069, \"score\": 0.999}, {\"word\": \"想\", \"start\": 274.069, \"end\": 274.269, \"score\": 1.0}, {\"word\": \"就\", \"start\": 274.269, \"end\": 274.389, \"score\": 0.978}, {\"word\": \"叫\", \"start\": 274.389, \"end\": 274.529, \"score\": 0.871}, {\"word\": \"做\", \"start\": 274.529, \"end\": 274.709, \"score\": 0.889}, {\"word\": \"未\", \"start\": 274.709, \"end\": 275.029, \"score\": 0.937}, {\"word\": \"來\"}, {\"word\": \"不\", \"start\": 275.029, \"end\": 275.149, \"score\": 1.0}, {\"word\": \"管\", \"start\": 275.149, \"end\": 275.429, \"score\": 0.999}, {\"word\": \"是\", \"start\": 275.429, \"end\": 275.609, \"score\": 0.971}, {\"word\": \"要\", \"start\": 275.609, \"end\": 277.87, \"score\": 0.929}, {\"word\": \"從\"}, {\"word\": \"稅\"}, {\"word\": \"務\"}, {\"word\": \"機\"}, {\"word\": \"關\"}, {\"word\": \"來\"}, {\"word\": \"借\", \"start\": 277.87, \"end\": 278.21, \"score\": 0.883}, {\"word\": \"調\"}, {\"word\": \"或\", \"start\": 278.21, \"end\": 278.37, \"score\": 0.997}, {\"word\": \"是\", \"start\": 278.37, \"end\": 278.51, \"score\": 0.961}, {\"word\": \"聆\", \"start\": 278.51, \"end\": 278.75, \"score\": 0.917}, {\"word\": \"聘\", \"start\": 278.75, \"end\": 279.45, \"score\": 0.978}, {\"word\": \"是\", \"start\": 279.45, \"end\": 279.65, \"score\": 0.99}, {\"word\": \"否\", \"start\": 279.65, \"end\": 280.11, \"score\": 0.956}, {\"word\": \"會\"}, {\"word\": \"有\", \"start\": 280.11, \"end\": 280.371, \"score\": 0.999}, {\"word\": \"公\", \"start\": 280.371, \"end\": 280.571, \"score\": 0.901}, {\"word\": \"平\", \"start\": 280.571, \"end\": 280.671, \"score\": 0.815}, {\"word\": \"競\"}, {\"word\": \"爭\"}, {\"word\": \"的\", \"start\": 280.671, \"end\": 280.751, \"score\": 0.75}, {\"word\": \"標\"}, {\"word\": \"準\", \"start\": 280.751, \"end\": 280.771, \"score\": 0.0}, {\"word\": \"跟\", \"start\": 282.981, \"end\": 283.101, \"score\": 0.669}, {\"word\": \"委\", \"start\": 283.101, \"end\": 283.121, \"score\": 0.323}, {\"word\": \"員\"}, {\"word\": \"報\"}, {\"word\": \"告\", \"start\": 283.121, \"end\": 283.341, \"score\": 0.691}, {\"word\": \"齁\"}, {\"word\": \"那\", \"start\": 283.341, \"end\": 283.361, \"score\": 0.0}, {\"word\": \"麼\"}, {\"word\": \"剛\"}, {\"word\": \"才\", \"start\": 283.361, \"end\": 283.461, \"score\": 0.8}, {\"word\": \"有\", \"start\": 283.461, \"end\": 283.541, \"score\": 0.227}, {\"word\": \"說\"}, {\"word\": \"明\", \"start\": 283.541, \"end\": 283.561, \"score\": 0.0}, {\"word\": \"過\"}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"稅\"}, {\"word\": \"審\"}, {\"word\": \"官\", \"start\": 283.561, \"end\": 283.661, \"score\": 0.8}, {\"word\": \"是\", \"start\": 283.661, \"end\": 283.681, \"score\": 0.0}, {\"word\": \"協\"}, {\"word\": \"助\", \"start\": 283.681, \"end\": 283.761, \"score\": 0.389}, {\"word\": \"法\", \"start\": 283.761, \"end\": 284.181, \"score\": 0.772}, {\"word\": \"院\", \"start\": 284.181, \"end\": 284.201, \"score\": 0.0}, {\"word\": \"去\", \"start\": 284.201, \"end\": 284.281, \"score\": 0.512}, {\"word\": \"做\", \"start\": 284.281, \"end\": 284.301, \"score\": 0.0}, {\"word\": \"這\"}, {\"word\": \"些\", \"start\": 284.301, \"end\": 284.921, \"score\": 0.928}, {\"word\": \"推\", \"start\": 284.921, \"end\": 284.941, \"score\": 0.0}, {\"word\": \"計\"}, {\"word\": \"課\"}, {\"word\": \"稅\"}, {\"word\": \"那\", \"start\": 284.941, \"end\": 285.021, \"score\": 0.75}, {\"word\": \"麼\"}, {\"word\": \"做\", \"start\": 285.021, \"end\": 285.041, \"score\": 0.0}, {\"word\": \"最\", \"start\": 285.041, \"end\": 285.061, \"score\": 0.0}, {\"word\": \"後\", \"start\": 285.061, \"end\": 285.081, \"score\": 0.0}, {\"word\": \"到\", \"start\": 285.081, \"end\": 285.381, \"score\": 0.736}, {\"word\": \"底\", \"start\": 285.381, \"end\": 285.441, \"score\": 0.652}, {\"word\": \"要\", \"start\": 285.441, \"end\": 285.802, \"score\": 0.906}, {\"word\": \"課\"}, {\"word\": \"多\", \"start\": 285.802, \"end\": 285.942, \"score\": 0.861}, {\"word\": \"少\", \"start\": 285.942, \"end\": 285.962, \"score\": 0.0}, {\"word\": \"稅\"}, {\"word\": \"這\"}, {\"word\": \"部\", \"start\": 285.962, \"end\": 285.982, \"score\": 0.0}, {\"word\": \"分\", \"start\": 285.982, \"end\": 286.102, \"score\": 0.832}, {\"word\": \"的\", \"start\": 286.102, \"end\": 286.162, \"score\": 0.169}, {\"word\": \"計\"}, {\"word\": \"算\", \"start\": 286.162, \"end\": 286.182, \"score\": 0.0}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"需\", \"start\": 286.182, \"end\": 286.562, \"score\": 0.732}, {\"word\": \"要\", \"start\": 286.562, \"end\": 286.602, \"score\": 0.263}, {\"word\": \"高\", \"start\": 286.602, \"end\": 286.662, \"score\": 0.518}, {\"word\": \"度\", \"start\": 286.662, \"end\": 286.682, \"score\": 0.0}, {\"word\": \"的\", \"start\": 286.682, \"end\": 286.722, \"score\": 0.501}, {\"word\": \"這\"}, {\"word\": \"些\", \"start\": 286.722, \"end\": 286.742, \"score\": 0.0}, {\"word\": \"審\"}, {\"word\": \"查\", \"start\": 286.742, \"end\": 286.762, \"score\": 0.0}, {\"word\": \"專\"}, {\"word\": \"業\"}, {\"word\": \"所\", \"start\": 286.762, \"end\": 286.782, \"score\": 0.001}, {\"word\": \"以\", \"start\": 286.782, \"end\": 286.902, \"score\": 0.513}, {\"word\": \"我\", \"start\": 286.902, \"end\": 286.922, \"score\": 0.0}, {\"word\": \"們\"}, {\"word\": \"現\"}, {\"word\": \"在\", \"start\": 286.922, \"end\": 287.082, \"score\": 0.693}, {\"word\": \"規\"}, {\"word\": \"劃\"}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"稅\"}, {\"word\": \"審\"}, {\"word\": \"官\", \"start\": 287.082, \"end\": 287.102, \"score\": 0.024}, {\"word\": \"原\", \"start\": 287.102, \"end\": 287.322, \"score\": 0.763}, {\"word\": \"則\"}, {\"word\": \"上\", \"start\": 287.322, \"end\": 287.342, \"score\": 0.0}, {\"word\": \"都\", \"start\": 287.342, \"end\": 287.362, \"score\": 0.0}, {\"word\": \"是\", \"start\": 287.362, \"end\": 287.462, \"score\": 0.774}, {\"word\": \"已\", \"start\": 287.462, \"end\": 287.482, \"score\": 0.0}, {\"word\": \"經\"}, {\"word\": \"有\", \"start\": 287.482, \"end\": 287.502, \"score\": 0.0}, {\"word\": \"在\", \"start\": 287.502, \"end\": 287.522, \"score\": 0.0}, {\"word\": \"行\", \"start\": 287.522, \"end\": 287.622, \"score\": 0.8}, {\"word\": \"政\", \"start\": 287.622, \"end\": 287.642, \"score\": 0.0}, {\"word\": \"單\"}, {\"word\": \"位\", \"start\": 287.642, \"end\": 287.662, \"score\": 0.0}, {\"word\": \"操\", \"start\": 287.662, \"end\": 287.682, \"score\": 0.0}, {\"word\": \"作\", \"start\": 287.682, \"end\": 287.762, \"score\": 0.75}, {\"word\": \"這\"}, {\"word\": \"些\", \"start\": 287.762, \"end\": 287.782, \"score\": 0.0}, {\"word\": \"經\"}, {\"word\": \"驗\"}, {\"word\": \"的\", \"start\": 287.782, \"end\": 287.802, \"score\": 0.0}, {\"word\": \"來\"}, {\"word\": \"協\"}, {\"word\": \"助\", \"start\": 287.802, \"end\": 287.822, \"score\": 0.0}, {\"word\": \"法\", \"start\": 287.822, \"end\": 287.982, \"score\": 0.97}, {\"word\": \"院\", \"start\": 287.982, \"end\": 288.002, \"score\": 0.901}, {\"word\": \"那\", \"start\": 288.002, \"end\": 288.122, \"score\": 0.678}, {\"word\": \"至\", \"start\": 288.122, \"end\": 288.142, \"score\": 0.0}, {\"word\": \"於\", \"start\": 288.142, \"end\": 288.282, \"score\": 0.667}, {\"word\": \"說\"}, {\"word\": \"所\", \"start\": 288.282, \"end\": 288.302, \"score\": 0.0}, {\"word\": \"以\", \"start\": 288.302, \"end\": 288.322, \"score\": 0.0}, {\"word\": \"專\"}, {\"word\": \"業\"}, {\"word\": \"性\", \"start\": 288.322, \"end\": 288.482, \"score\": 0.744}, {\"word\": \"我\", \"start\": 288.482, \"end\": 288.502, \"score\": 0.0}, {\"word\": \"們\"}, {\"word\": \"初\", \"start\": 288.502, \"end\": 288.622, \"score\": 0.833}, {\"word\": \"期\", \"start\": 288.622, \"end\": 288.642, \"score\": 0.0}, {\"word\": \"是\", \"start\": 288.642, \"end\": 288.662, \"score\": 0.0}, {\"word\": \"這\"}, {\"word\": \"樣\"}, {\"word\": \"那\", \"start\": 308.686, \"end\": 308.986, \"score\": 0.913}, {\"word\": \"大\", \"start\": 308.986, \"end\": 309.126, \"score\": 0.864}, {\"word\": \"家\", \"start\": 309.126, \"end\": 309.487, \"score\": 0.761}, {\"word\": \"剛\"}, {\"word\": \"才\", \"start\": 309.487, \"end\": 309.627, \"score\": 0.849}, {\"word\": \"委\", \"start\": 309.627, \"end\": 310.588, \"score\": 0.862}, {\"word\": \"員\"}, {\"word\": \"隨\"}, {\"word\": \"行\", \"start\": 310.588, \"end\": 310.728, \"score\": 0.745}, {\"word\": \"的\", \"start\": 310.728, \"end\": 310.928, \"score\": 0.814}, {\"word\": \"這\"}, {\"word\": \"些\", \"start\": 310.928, \"end\": 311.048, \"score\": 0.821}, {\"word\": \"公\", \"start\": 311.048, \"end\": 311.208, \"score\": 0.757}, {\"word\": \"平\", \"start\": 311.208, \"end\": 311.348, \"score\": 0.846}, {\"word\": \"性\", \"start\": 311.348, \"end\": 311.429, \"score\": 0.977}, {\"word\": \"的\", \"start\": 311.429, \"end\": 311.549, \"score\": 0.769}, {\"word\": \"部\", \"start\": 311.549, \"end\": 311.669, \"score\": 0.968}, {\"word\": \"分\", \"start\": 311.669, \"end\": 311.989, \"score\": 0.899}, {\"word\": \"其\", \"start\": 311.989, \"end\": 312.63, \"score\": 0.823}, {\"word\": \"實\"}, {\"word\": \"剛\"}, {\"word\": \"才\", \"start\": 312.63, \"end\": 312.73, \"score\": 0.829}, {\"word\": \"也\", \"start\": 312.73, \"end\": 312.97, \"score\": 0.728}, {\"word\": \"報\"}, {\"word\": \"告\", \"start\": 312.97, \"end\": 313.831, \"score\": 0.789}, {\"word\": \"過\"}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"制\", \"start\": 313.831, \"end\": 313.991, \"score\": 0.866}, {\"word\": \"度\", \"start\": 313.991, \"end\": 314.251, \"score\": 0.961}, {\"word\": \"其\", \"start\": 314.251, \"end\": 314.391, \"score\": 0.889}, {\"word\": \"實\"}, {\"word\": \"是\", \"start\": 314.391, \"end\": 314.852, \"score\": 0.647}, {\"word\": \"參\"}, {\"word\": \"考\", \"start\": 314.852, \"end\": 315.272, \"score\": 0.88}, {\"word\": \"那\", \"start\": 315.272, \"end\": 315.793, \"score\": 0.759}, {\"word\": \"個\"}, {\"word\": \"智\", \"start\": 315.793, \"end\": 316.093, \"score\": 0.848}, {\"word\": \"慧\", \"start\": 316.093, \"end\": 316.233, \"score\": 0.54}, {\"word\": \"財\"}, {\"word\": \"產\"}, {\"word\": \"法\", \"start\": 316.233, \"end\": 316.613, \"score\": 0.624}, {\"word\": \"院\", \"start\": 316.613, \"end\": 316.713, \"score\": 0.7}, {\"word\": \"的\", \"start\": 316.713, \"end\": 316.833, \"score\": 0.914}, {\"word\": \"那\", \"start\": 316.833, \"end\": 317.054, \"score\": 0.651}, {\"word\": \"個\"}, {\"word\": \"技\", \"start\": 317.054, \"end\": 317.454, \"score\": 0.742}, {\"word\": \"術\"}, {\"word\": \"長\"}, {\"word\": \"官\", \"start\": 317.454, \"end\": 317.934, \"score\": 0.872}, {\"word\": \"技\", \"start\": 317.934, \"end\": 318.235, \"score\": 0.727}, {\"word\": \"術\"}, {\"word\": \"長\"}, {\"word\": \"官\", \"start\": 318.235, \"end\": 318.935, \"score\": 0.933}, {\"word\": \"他\", \"start\": 318.935, \"end\": 319.156, \"score\": 0.867}, {\"word\": \"的\", \"start\": 319.156, \"end\": 319.276, \"score\": 0.885}, {\"word\": \"技\", \"start\": 319.276, \"end\": 319.516, \"score\": 0.717}, {\"word\": \"術\"}, {\"word\": \"性\", \"start\": 319.516, \"end\": 319.756, \"score\": 0.869}, {\"word\": \"甚\", \"start\": 319.756, \"end\": 319.976, \"score\": 0.941}, {\"word\": \"至\", \"start\": 319.976, \"end\": 320.177, \"score\": 0.802}, {\"word\": \"比\", \"start\": 320.177, \"end\": 320.557, \"score\": 0.8}, {\"word\": \"稅\"}, {\"word\": \"務\"}, {\"word\": \"更\", \"start\": 320.557, \"end\": 320.717, \"score\": 0.926}, {\"word\": \"高\", \"start\": 320.717, \"end\": 321.618, \"score\": 0.824}, {\"word\": \"那\", \"start\": 321.618, \"end\": 321.858, \"score\": 0.792}, {\"word\": \"但\", \"start\": 321.858, \"end\": 322.038, \"score\": 0.783}, {\"word\": \"是\", \"start\": 322.038, \"end\": 322.338, \"score\": 0.954}, {\"word\": \"以\", \"start\": 322.338, \"end\": 322.959, \"score\": 0.828}, {\"word\": \"這\"}, {\"word\": \"幾\"}, {\"word\": \"年\", \"start\": 322.959, \"end\": 323.119, \"score\": 0.921}, {\"word\": \"的\", \"start\": 323.119, \"end\": 323.52, \"score\": 0.804}, {\"word\": \"2\"}, {\"word\": \"0\"}, {\"word\": \"年\", \"start\": 323.52, \"end\": 323.8, \"score\": 0.75}, {\"word\": \"來\"}, {\"word\": \"操\", \"start\": 323.8, \"end\": 324.0, \"score\": 0.812}, {\"word\": \"作\", \"start\": 324.0, \"end\": 324.861, \"score\": 0.915}, {\"word\": \"這\"}, {\"word\": \"一\", \"start\": 324.861, \"end\": 325.381, \"score\": 0.832}, {\"word\": \"個\"}, {\"word\": \"質\"}, {\"word\": \"疑\", \"start\": 325.381, \"end\": 325.842, \"score\": 0.91}, {\"word\": \"基\", \"start\": 325.842, \"end\": 325.982, \"score\": 0.984}, {\"word\": \"本\", \"start\": 325.982, \"end\": 326.162, \"score\": 0.984}, {\"word\": \"上\", \"start\": 326.162, \"end\": 326.843, \"score\": 0.944}, {\"word\": \"目\", \"start\": 326.843, \"end\": 327.063, \"score\": 0.809}, {\"word\": \"前\", \"start\": 327.063, \"end\": 327.263, \"score\": 0.871}, {\"word\": \"已\", \"start\": 327.263, \"end\": 327.503, \"score\": 0.899}, {\"word\": \"經\"}, {\"word\": \"比\", \"start\": 327.503, \"end\": 327.563, \"score\": 0.998}, {\"word\": \"較\"}, {\"word\": \"少\", \"start\": 327.563, \"end\": 327.583, \"score\": 0.0}, {\"word\": \"聽\"}, {\"word\": \"到\", \"start\": 327.583, \"end\": 327.603, \"score\": 0.0}, {\"word\": \"有\", \"start\": 348.331, \"end\": 348.671, \"score\": 0.91}, {\"word\": \"他\", \"start\": 348.671, \"end\": 348.851, \"score\": 0.753}, {\"word\": \"的\", \"start\": 348.851, \"end\": 349.231, \"score\": 0.749}, {\"word\": \"老\", \"start\": 349.231, \"end\": 349.751, \"score\": 0.716}, {\"word\": \"闆\"}, {\"word\": \"也\", \"start\": 349.751, \"end\": 349.851, \"score\": 0.93}, {\"word\": \"就\", \"start\": 349.851, \"end\": 349.951, \"score\": 0.911}, {\"word\": \"是\", \"start\": 349.951, \"end\": 350.071, \"score\": 0.657}, {\"word\": \"法\", \"start\": 350.071, \"end\": 350.231, \"score\": 0.825}, {\"word\": \"官\", \"start\": 350.231, \"end\": 350.391, \"score\": 0.833}, {\"word\": \"在\", \"start\": 350.391, \"end\": 350.531, \"score\": 0.968}, {\"word\": \"那\", \"start\": 350.531, \"end\": 350.712, \"score\": 0.951}, {\"word\": \"一\", \"start\": 350.712, \"end\": 351.292, \"score\": 0.867}, {\"word\": \"邊\"}, {\"word\": \"所\", \"start\": 351.292, \"end\": 351.452, \"score\": 0.98}, {\"word\": \"以\", \"start\": 351.452, \"end\": 351.572, \"score\": 0.896}, {\"word\": \"以\", \"start\": 351.572, \"end\": 351.752, \"score\": 0.722}, {\"word\": \"我\", \"start\": 351.752, \"end\": 352.212, \"score\": 0.944}, {\"word\": \"們\"}, {\"word\": \"的\", \"start\": 352.212, \"end\": 354.132, \"score\": 0.826}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"認\"}, {\"word\": \"為\"}, {\"word\": \"說\"}, {\"word\": \"以\", \"start\": 354.132, \"end\": 354.372, \"score\": 0.8}, {\"word\": \"其\", \"start\": 354.372, \"end\": 354.472, \"score\": 0.927}, {\"word\": \"他\", \"start\": 354.472, \"end\": 354.712, \"score\": 0.784}, {\"word\": \"國\"}, {\"word\": \"家\", \"start\": 354.712, \"end\": 354.872, \"score\": 0.957}, {\"word\": \"的\", \"start\": 354.872, \"end\": 355.052, \"score\": 0.55}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"操\", \"start\": 355.052, \"end\": 355.192, \"score\": 0.981}, {\"word\": \"作\", \"start\": 355.192, \"end\": 355.352, \"score\": 0.742}, {\"word\": \"經\"}, {\"word\": \"驗\"}, {\"word\": \"應\"}, {\"word\": \"該\"}, {\"word\": \"是\", \"start\": 355.352, \"end\": 356.213, \"score\": 0.783}, {\"word\": \"因\", \"start\": 356.213, \"end\": 356.533, \"score\": 0.63}, {\"word\": \"為\"}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"制\", \"start\": 356.533, \"end\": 356.653, \"score\": 0.816}, {\"word\": \"度\", \"start\": 356.653, \"end\": 356.833, \"score\": 0.913}, {\"word\": \"大\", \"start\": 356.833, \"end\": 356.993, \"score\": 0.839}, {\"word\": \"致\", \"start\": 356.993, \"end\": 357.093, \"score\": 0.78}, {\"word\": \"上\", \"start\": 357.093, \"end\": 357.633, \"score\": 0.773}, {\"word\": \"參\"}, {\"word\": \"考\", \"start\": 357.633, \"end\": 357.813, \"score\": 0.869}, {\"word\": \"日\", \"start\": 357.813, \"end\": 357.993, \"score\": 0.858}, {\"word\": \"本\", \"start\": 357.993, \"end\": 358.233, \"score\": 0.734}, {\"word\": \"已\", \"start\": 358.233, \"end\": 358.753, \"score\": 0.758}, {\"word\": \"經\"}, {\"word\": \"有\", \"start\": 358.753, \"end\": 359.033, \"score\": 0.778}, {\"word\": \"來\"}, {\"word\": \"已\", \"start\": 359.033, \"end\": 359.133, \"score\": 0.586}, {\"word\": \"久\", \"start\": 359.133, \"end\": 359.633, \"score\": 0.772}, {\"word\": \"但\", \"start\": 359.633, \"end\": 359.793, \"score\": 0.759}, {\"word\": \"是\", \"start\": 359.793, \"end\": 360.253, \"score\": 0.93}, {\"word\": \"大\", \"start\": 360.253, \"end\": 360.413, \"score\": 0.792}, {\"word\": \"家\", \"start\": 360.413, \"end\": 360.654, \"score\": 0.869}, {\"word\": \"各\", \"start\": 360.654, \"end\": 360.854, \"score\": 0.803}, {\"word\": \"界\", \"start\": 360.854, \"end\": 360.994, \"score\": 0.921}, {\"word\": \"以\", \"start\": 360.994, \"end\": 361.074, \"score\": 0.739}, {\"word\": \"及\", \"start\": 361.074, \"end\": 361.234, \"score\": 0.706}, {\"word\": \"委\", \"start\": 361.234, \"end\": 361.494, \"score\": 0.838}, {\"word\": \"員\"}, {\"word\": \"的\", \"start\": 361.494, \"end\": 361.794, \"score\": 0.626}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"垂\", \"start\": 361.794, \"end\": 362.714, \"score\": 0.826}, {\"word\": \"詢\"}, {\"word\": \"將\"}, {\"word\": \"來\"}, {\"word\": \"我\", \"start\": 362.714, \"end\": 362.894, \"score\": 0.726}, {\"word\": \"們\"}, {\"word\": \"在\", \"start\": 362.894, \"end\": 363.034, \"score\": 0.72}, {\"word\": \"制\", \"start\": 363.034, \"end\": 363.154, \"score\": 0.947}, {\"word\": \"度\", \"start\": 363.154, \"end\": 363.414, \"score\": 0.689}, {\"word\": \"實\"}, {\"word\": \"施\", \"start\": 363.414, \"end\": 363.514, \"score\": 0.856}, {\"word\": \"的\", \"start\": 363.514, \"end\": 363.734, \"score\": 0.759}, {\"word\": \"時\"}, {\"word\": \"候\", \"start\": 363.734, \"end\": 363.934, \"score\": 0.639}, {\"word\": \"我\", \"start\": 363.934, \"end\": 364.214, \"score\": 0.75}, {\"word\": \"們\"}, {\"word\": \"一\", \"start\": 364.214, \"end\": 364.334, \"score\": 0.664}, {\"word\": \"定\", \"start\": 364.334, \"end\": 364.894, \"score\": 0.927}, {\"word\": \"會\"}, {\"word\": \"高\", \"start\": 364.894, \"end\": 365.054, \"score\": 0.906}, {\"word\": \"度\", \"start\": 365.054, \"end\": 365.214, \"score\": 0.78}, {\"word\": \"的\", \"start\": 365.214, \"end\": 365.535, \"score\": 0.823}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"要\", \"start\": 365.535, \"end\": 365.775, \"score\": 0.789}, {\"word\": \"求\", \"start\": 365.775, \"end\": 366.215, \"score\": 0.837}, {\"word\": \"所\", \"start\": 366.215, \"end\": 366.355, \"score\": 0.758}, {\"word\": \"以\", \"start\": 366.355, \"end\": 366.795, \"score\": 0.861}, {\"word\": \"我\", \"start\": 366.795, \"end\": 366.915, \"score\": 0.746}, {\"word\": \"想\", \"start\": 366.915, \"end\": 367.415, \"score\": 0.879}, {\"word\": \"這\"}, {\"word\": \"部\", \"start\": 367.415, \"end\": 367.575, \"score\": 0.98}, {\"word\": \"分\", \"start\": 367.575, \"end\": 368.255, \"score\": 0.783}, {\"word\": \"將\"}, {\"word\": \"來\"}, {\"word\": \"的\", \"start\": 368.255, \"end\": 368.695, \"score\": 0.754}, {\"word\": \"稅\"}, {\"word\": \"審\"}, {\"word\": \"官\", \"start\": 368.695, \"end\": 368.935, \"score\": 0.643}, {\"word\": \"因\", \"start\": 368.935, \"end\": 369.235, \"score\": 0.722}, {\"word\": \"為\"}, {\"word\": \"我\", \"start\": 369.235, \"end\": 369.435, \"score\": 0.77}, {\"word\": \"們\"}, {\"word\": \"有\", \"start\": 369.435, \"end\": 369.695, \"score\": 0.773}, {\"word\": \"類\"}, {\"word\": \"似\", \"start\": 369.695, \"end\": 370.115, \"score\": 0.657}, {\"word\": \"計\"}, {\"word\": \"審\"}, {\"word\": \"官\", \"start\": 370.115, \"end\": 370.215, \"score\": 0.719}, {\"word\": \"的\", \"start\": 370.215, \"end\": 370.716, \"score\": 0.735}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"操\", \"start\": 370.716, \"end\": 370.876, \"score\": 0.854}, {\"word\": \"作\", \"start\": 370.876, \"end\": 371.636, \"score\": 0.839}, {\"word\": \"經\"}, {\"word\": \"驗\"}, {\"word\": \"所\", \"start\": 371.636, \"end\": 371.776, \"score\": 0.886}, {\"word\": \"以\", \"start\": 371.776, \"end\": 371.996, \"score\": 0.757}, {\"word\": \"相\", \"start\": 371.996, \"end\": 372.296, \"score\": 0.651}, {\"word\": \"關\"}, {\"word\": \"的\", \"start\": 372.296, \"end\": 372.556, \"score\": 0.907}, {\"word\": \"這\"}, {\"word\": \"些\", \"start\": 372.556, \"end\": 373.156, \"score\": 0.759}, {\"word\": \"規\"}, {\"word\": \"範\"}, {\"word\": \"我\", \"start\": 373.156, \"end\": 373.456, \"score\": 0.779}, {\"word\": \"們\"}, {\"word\": \"都\", \"start\": 373.456, \"end\": 373.696, \"score\": 0.676}, {\"word\": \"會\"}, {\"word\": \"去\", \"start\": 373.696, \"end\": 373.816, \"score\": 0.904}, {\"word\": \"把\", \"start\": 373.816, \"end\": 373.916, \"score\": 0.981}, {\"word\": \"它\", \"start\": 373.916, \"end\": 374.256, \"score\": 0.638}, {\"word\": \"制\", \"start\": 374.256, \"end\": 374.356, \"score\": 0.615}, {\"word\": \"定\", \"start\": 374.356, \"end\": 374.496, \"score\": 0.609}, {\"word\": \"清\", \"start\": 374.496, \"end\": 374.696, \"score\": 0.897}, {\"word\": \"楚\", \"start\": 374.696, \"end\": 375.016, \"score\": 0.817}, {\"word\": \"然\", \"start\": 375.016, \"end\": 375.176, \"score\": 0.549}, {\"word\": \"後\", \"start\": 375.176, \"end\": 375.217, \"score\": 0.5}, {\"word\": \"符\", \"start\": 375.217, \"end\": 375.337, \"score\": 0.621}, {\"word\": \"合\", \"start\": 375.337, \"end\": 375.737, \"score\": 0.851}, {\"word\": \"各\", \"start\": 375.737, \"end\": 375.937, \"score\": 0.735}, {\"word\": \"界\", \"start\": 375.937, \"end\": 376.137, \"score\": 0.873}, {\"word\": \"的\", \"start\": 376.137, \"end\": 376.557, \"score\": 0.829}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"需\", \"start\": 376.557, \"end\": 376.737, \"score\": 0.696}, {\"word\": \"求\", \"start\": 376.737, \"end\": 376.757, \"score\": 0.936}, {\"word\": \"好\", \"start\": 376.757, \"end\": 376.777, \"score\": 0.0}, {\"word\": \"我\", \"start\": 378.825, \"end\": 378.926, \"score\": 0.828}, {\"word\": \"想\", \"start\": 378.926, \"end\": 379.246, \"score\": 0.872}, {\"word\": \"請\"}, {\"word\": \"教\", \"start\": 379.246, \"end\": 379.546, \"score\": 0.978}, {\"word\": \"傅\", \"start\": 379.546, \"end\": 379.686, \"score\": 0.857}, {\"word\": \"敏\", \"start\": 379.686, \"end\": 380.187, \"score\": 0.879}, {\"word\": \",\"}, {\"word\": \"就\", \"start\": 380.187, \"end\": 380.507, \"score\": 0.945}, {\"word\": \"我\", \"start\": 380.507, \"end\": 380.787, \"score\": 0.919}, {\"word\": \"觀\"}, {\"word\": \"察\", \"start\": 380.787, \"end\": 381.448, \"score\": 0.901}, {\"word\": \"未\", \"start\": 381.448, \"end\": 382.288, \"score\": 0.841}, {\"word\": \"來\"}, {\"word\": \"稅\"}, {\"word\": \"審\"}, {\"word\": \"官\", \"start\": 382.288, \"end\": 382.448, \"score\": 0.865}, {\"word\": \"的\", \"start\": 382.448, \"end\": 383.269, \"score\": 0.873}, {\"word\": \"職\"}, {\"word\": \"務\"}, {\"word\": \"會\"}, {\"word\": \"不\", \"start\": 383.269, \"end\": 383.429, \"score\": 0.883}, {\"word\": \"會\"}, {\"word\": \"是\", \"start\": 383.429, \"end\": 383.589, \"score\": 0.886}, {\"word\": \"一\", \"start\": 383.589, \"end\": 383.849, \"score\": 0.921}, {\"word\": \"個\"}, {\"word\": \"很\", \"start\": 383.849, \"end\": 384.27, \"score\": 0.947}, {\"word\": \"搶\"}, {\"word\": \"手\", \"start\": 384.27, \"end\": 384.43, \"score\": 0.892}, {\"word\": \"的\", \"start\": 384.43, \"end\": 386.251, \"score\": 0.724}, {\"word\": \"職\"}, {\"word\": \"務\"}, {\"word\": \"?\"}, {\"word\": \"跟\", \"start\": 386.251, \"end\": 386.432, \"score\": 0.879}, {\"word\": \"委\", \"start\": 386.432, \"end\": 386.812, \"score\": 0.891}, {\"word\": \"員\"}, {\"word\": \"報\"}, {\"word\": \"告\", \"start\": 386.812, \"end\": 387.132, \"score\": 0.996}, {\"word\": \",\"}, {\"word\": \"如\", \"start\": 387.132, \"end\": 387.312, \"score\": 0.995}, {\"word\": \"果\", \"start\": 387.312, \"end\": 387.552, \"score\": 0.996}, {\"word\": \"比\", \"start\": 387.552, \"end\": 388.013, \"score\": 0.943}, {\"word\": \"較\"}, {\"word\": \"智\", \"start\": 388.013, \"end\": 388.213, \"score\": 0.775}, {\"word\": \"慧\", \"start\": 388.213, \"end\": 388.613, \"score\": 0.972}, {\"word\": \",\"}, {\"word\": \"我\", \"start\": 388.613, \"end\": 389.194, \"score\": 0.861}, {\"word\": \"們\"}, {\"word\": \"當\"}, {\"word\": \"時\"}, {\"word\": \"制\", \"start\": 389.194, \"end\": 389.294, \"score\": 0.845}, {\"word\": \"裁\", \"start\": 389.294, \"end\": 389.494, \"score\": 0.809}, {\"word\": \"法\", \"start\": 389.494, \"end\": 389.674, \"score\": 0.999}, {\"word\": \"院\", \"start\": 389.674, \"end\": 389.894, \"score\": 0.97}, {\"word\": \"的\", \"start\": 389.894, \"end\": 390.014, \"score\": 0.848}, {\"word\": \"那\", \"start\": 390.014, \"end\": 390.515, \"score\": 0.884}, {\"word\": \"個\"}, {\"word\": \"因\", \"start\": 390.515, \"end\": 391.135, \"score\": 0.93}, {\"word\": \"為\"}, {\"word\": \"剛\"}, {\"word\": \"才\", \"start\": 391.135, \"end\": 392.176, \"score\": 0.96}, {\"word\": \"張\"}, {\"word\": \"委\", \"start\": 392.176, \"end\": 392.296, \"score\": 0.834}, {\"word\": \"員\"}, {\"word\": \"有\", \"start\": 392.296, \"end\": 392.817, \"score\": 0.83}, {\"word\": \"講\"}, {\"word\": \",\"}, {\"word\": \"我\", \"start\": 392.817, \"end\": 393.197, \"score\": 0.938}, {\"word\": \"們\"}, {\"word\": \"有\", \"start\": 393.197, \"end\": 394.638, \"score\": 0.938}, {\"word\": \"提\", \"start\": 394.638, \"end\": 394.758, \"score\": 0.982}, {\"word\": \"高\", \"start\": 394.758, \"end\": 394.938, \"score\": 0.991}, {\"word\": \"待\", \"start\": 394.938, \"end\": 395.118, \"score\": 0.886}, {\"word\": \"遇\", \"start\": 395.118, \"end\": 395.239, \"score\": 0.799}, {\"word\": \"所\", \"start\": 395.239, \"end\": 395.439, \"score\": 0.899}, {\"word\": \"以\", \"start\": 395.439, \"end\": 395.879, \"score\": 0.927}, {\"word\": \"以\", \"start\": 395.879, \"end\": 395.999, \"score\": 0.867}, {\"word\": \"以\", \"start\": 395.999, \"end\": 396.159, \"score\": 0.858}, {\"word\": \"前\", \"start\": 396.159, \"end\": 396.319, \"score\": 0.964}, {\"word\": \"的\", \"start\": 396.319, \"end\": 396.74, \"score\": 0.853}, {\"word\": \"經\"}, {\"word\": \"驗\"}, {\"word\": \"的\", \"start\": 396.74, \"end\": 397.06, \"score\": 0.857}, {\"word\": \"話\"}, {\"word\": \",\"}, {\"word\": \"我\", \"start\": 397.06, \"end\": 397.34, \"score\": 0.882}, {\"word\": \"當\"}, {\"word\": \"然\", \"start\": 397.34, \"end\": 397.4, \"score\": 0.399}, {\"word\": \"不\", \"start\": 397.4, \"end\": 397.48, \"score\": 0.942}, {\"word\": \"敢\", \"start\": 397.48, \"end\": 397.741, \"score\": 0.834}, {\"word\": \"講\"}, {\"word\": \"百\", \"start\": 397.741, \"end\": 397.841, \"score\": 0.823}, {\"word\": \"分\", \"start\": 397.841, \"end\": 397.961, \"score\": 0.844}, {\"word\": \"之\", \"start\": 397.961, \"end\": 398.041, \"score\": 0.779}, {\"word\": \"百\", \"start\": 398.041, \"end\": 398.161, \"score\": 0.877}, {\"word\": \"都\", \"start\": 398.161, \"end\": 398.321, \"score\": 0.872}, {\"word\": \"一\", \"start\": 398.321, \"end\": 398.561, \"score\": 0.846}, {\"word\": \"樣\"}, {\"word\": \"但\", \"start\": 398.561, \"end\": 398.721, \"score\": 0.919}, {\"word\": \"是\", \"start\": 398.721, \"end\": 399.162, \"score\": 0.951}, {\"word\": \"他\", \"start\": 399.162, \"end\": 399.522, \"score\": 0.894}, {\"word\": \"們\"}, {\"word\": \"是\", \"start\": 399.522, \"end\": 400.182, \"score\": 0.93}, {\"word\": \"蠻\"}, {\"word\": \"歡\"}, {\"word\": \"迎\", \"start\": 400.182, \"end\": 400.363, \"score\": 0.897}, {\"word\": \"的\", \"start\": 400.363, \"end\": 401.083, \"score\": 0.936}, {\"word\": \"以\", \"start\": 401.083, \"end\": 401.904, \"score\": 0.911}, {\"word\": \"這\"}, {\"word\": \"2\"}, {\"word\": \"0\"}, {\"word\": \"年\", \"start\": 401.904, \"end\": 402.164, \"score\": 0.917}, {\"word\": \"來\"}, {\"word\": \"在\", \"start\": 402.164, \"end\": 403.005, \"score\": 0.965}, {\"word\": \"智\", \"start\": 403.005, \"end\": 403.125, \"score\": 0.868}, {\"word\": \"慧\", \"start\": 403.125, \"end\": 403.325, \"score\": 0.911}, {\"word\": \"局\", \"start\": 403.325, \"end\": 404.326, \"score\": 0.893}, {\"word\": \"調\"}, {\"word\": \"來\"}, {\"word\": \"這\"}, {\"word\": \"邊\"}, {\"word\": \"他\", \"start\": 404.326, \"end\": 404.466, \"score\": 0.833}, {\"word\": \"們\"}, {\"word\": \"蠻\"}, {\"word\": \"歡\"}, {\"word\": \"迎\", \"start\": 404.466, \"end\": 404.846, \"score\": 0.885}, {\"word\": \"而\", \"start\": 404.846, \"end\": 404.946, \"score\": 0.796}, {\"word\": \"且\", \"start\": 404.946, \"end\": 405.307, \"score\": 0.967}, {\"word\": \"可\", \"start\": 405.307, \"end\": 405.427, \"score\": 0.998}, {\"word\": \"以\", \"start\": 405.427, \"end\": 405.507, \"score\": 0.945}, {\"word\": \"了\", \"start\": 405.507, \"end\": 405.727, \"score\": 0.902}, {\"word\": \"解\", \"start\": 405.727, \"end\": 405.867, \"score\": 0.986}, {\"word\": \"訴\"}, {\"word\": \"訟\"}, {\"word\": \"的\", \"start\": 405.867, \"end\": 405.887, \"score\": 0.0}, {\"word\": \"這\"}, {\"word\": \"一\", \"start\": 405.887, \"end\": 405.907, \"score\": 0.0}, {\"word\": \"塊\"}, {\"word\": \"對\"}, {\"word\": \"將\"}, {\"word\": \"來\"}, {\"word\": \"他\", \"start\": 408.049, \"end\": 408.389, \"score\": 0.792}, {\"word\": \"們\"}, {\"word\": \"回\", \"start\": 408.389, \"end\": 408.549, \"score\": 0.937}, {\"word\": \"到\", \"start\": 408.549, \"end\": 409.109, \"score\": 0.804}, {\"word\": \"專\"}, {\"word\": \"業\"}, {\"word\": \"單\"}, {\"word\": \"位\", \"start\": 409.109, \"end\": 409.309, \"score\": 0.849}, {\"word\": \"裡\"}, {\"word\": \"面\", \"start\": 409.309, \"end\": 409.509, \"score\": 0.766}, {\"word\": \"去\", \"start\": 409.509, \"end\": 409.93, \"score\": 0.957}, {\"word\": \"知\", \"start\": 409.93, \"end\": 410.05, \"score\": 0.994}, {\"word\": \"道\", \"start\": 410.05, \"end\": 410.23, \"score\": 0.824}, {\"word\": \"正\", \"start\": 410.23, \"end\": 410.53, \"score\": 0.803}, {\"word\": \"當\"}, {\"word\": \"法\", \"start\": 410.53, \"end\": 410.67, \"score\": 0.817}, {\"word\": \"律\", \"start\": 410.67, \"end\": 410.75, \"score\": 0.504}, {\"word\": \"程\", \"start\": 410.75, \"end\": 410.93, \"score\": 0.765}, {\"word\": \"序\", \"start\": 410.93, \"end\": 411.49, \"score\": 0.828}, {\"word\": \"是\", \"start\": 411.49, \"end\": 411.671, \"score\": 0.973}, {\"word\": \"什\", \"start\": 411.671, \"end\": 411.811, \"score\": 0.704}, {\"word\": \"麼\"}, {\"word\": \"這\"}, {\"word\": \"一\", \"start\": 411.811, \"end\": 412.411, \"score\": 0.883}, {\"word\": \"部\", \"start\": 412.411, \"end\": 412.491, \"score\": 0.767}, {\"word\": \"分\", \"start\": 412.491, \"end\": 412.831, \"score\": 0.876}, {\"word\": \"幫\"}, {\"word\": \"助\", \"start\": 412.831, \"end\": 412.971, \"score\": 0.841}, {\"word\": \"其\", \"start\": 412.971, \"end\": 413.071, \"score\": 0.834}, {\"word\": \"實\"}, {\"word\": \"蠻\"}, {\"word\": \"大\", \"start\": 413.071, \"end\": 413.091, \"score\": 0.0}, {\"word\": \"所\", \"start\": 413.091, \"end\": 413.191, \"score\": 0.798}, {\"word\": \"以\", \"start\": 413.191, \"end\": 413.271, \"score\": 0.743}, {\"word\": \"應\"}, {\"word\": \"該\"}, {\"word\": \"應\"}, {\"word\": \"該\"}, {\"word\": \"我\", \"start\": 413.271, \"end\": 413.291, \"score\": 0.0}, {\"word\": \"們\"}, {\"word\": \"樂\"}, {\"word\": \"觀\"}, {\"word\": \"期\", \"start\": 413.291, \"end\": 413.532, \"score\": 0.859}, {\"word\": \"待\", \"start\": 413.532, \"end\": 413.612, \"score\": 0.75}, {\"word\": \"將\"}, {\"word\": \"來\"}, {\"word\": \"會\"}, {\"word\": \"會\"}, {\"word\": \"不\", \"start\": 413.612, \"end\": 413.652, \"score\": 0.499}, {\"word\": \"應\"}, {\"word\": \"該\"}, {\"word\": \"是\", \"start\": 413.652, \"end\": 413.672, \"score\": 0.0}, {\"word\": \"蠻\"}, {\"word\": \"搶\"}, {\"word\": \"手\", \"start\": 413.672, \"end\": 413.732, \"score\": 0.667}, {\"word\": \"的\", \"start\": 413.732, \"end\": 413.772, \"score\": 0.491}, {\"word\": \"我\", \"start\": 413.772, \"end\": 413.872, \"score\": 0.785}, {\"word\": \"不\", \"start\": 413.872, \"end\": 413.892, \"score\": 0.0}, {\"word\": \"敢\", \"start\": 413.892, \"end\": 414.112, \"score\": 0.862}, {\"word\": \"講\"}, {\"word\": \"說\"}, {\"word\": \"絕\"}, {\"word\": \"對\"}, {\"word\": \"搶\"}, {\"word\": \"手\", \"start\": 414.112, \"end\": 414.332, \"score\": 0.909}, {\"word\": \"但\", \"start\": 414.332, \"end\": 414.352, \"score\": 0.0}, {\"word\": \"是\", \"start\": 414.352, \"end\": 414.372, \"score\": 0.0}, {\"word\": \"因\", \"start\": 414.372, \"end\": 414.652, \"score\": 0.887}, {\"word\": \"以\", \"start\": 414.652, \"end\": 414.892, \"score\": 0.764}, {\"word\": \"我\", \"start\": 414.892, \"end\": 414.972, \"score\": 1.0}, {\"word\": \"們\"}, {\"word\": \"的\", \"start\": 414.972, \"end\": 414.992, \"score\": 0.0}, {\"word\": \"以\", \"start\": 414.992, \"end\": 415.012, \"score\": 0.0}, {\"word\": \"往\", \"start\": 415.012, \"end\": 415.032, \"score\": 0.0}, {\"word\": \"經\"}, {\"word\": \"驗\"}, {\"word\": \"應\"}, {\"word\": \"該\"}, {\"word\": \"是\", \"start\": 415.032, \"end\": 415.193, \"score\": 0.857}, {\"word\": \"還\"}, {\"word\": \"蠻\"}, {\"word\": \"蠻\"}, {\"word\": \"可\", \"start\": 415.193, \"end\": 415.373, \"score\": 0.758}, {\"word\": \"以\", \"start\": 415.373, \"end\": 415.593, \"score\": 0.727}, {\"word\": \"期\", \"start\": 415.593, \"end\": 415.793, \"score\": 0.812}, {\"word\": \"待\", \"start\": 415.793, \"end\": 415.913, \"score\": 0.834}, {\"word\": \"的\", \"start\": 415.913, \"end\": 415.933, \"score\": 0.0}, {\"word\": \"會\"}, {\"word\": \"受\", \"start\": 425.078, \"end\": 425.398, \"score\": 0.934}, {\"word\": \"歡\"}, {\"word\": \"迎\", \"start\": 425.398, \"end\": 426.739, \"score\": 0.971}, {\"word\": \"另\", \"start\": 426.739, \"end\": 426.879, \"score\": 0.999}, {\"word\": \"外\", \"start\": 426.879, \"end\": 427.739, \"score\": 0.958}, {\"word\": \"參\"}, {\"word\": \"考\", \"start\": 427.739, \"end\": 428.059, \"score\": 0.999}, {\"word\": \"我\", \"start\": 428.059, \"end\": 428.879, \"score\": 0.927}, {\"word\": \"們\"}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"草\", \"start\": 428.879, \"end\": 429.039, \"score\": 0.933}, {\"word\": \"案\", \"start\": 429.039, \"end\": 429.139, \"score\": 0.834}, {\"word\": \"的\", \"start\": 429.139, \"end\": 429.259, \"score\": 0.999}, {\"word\": \"副\", \"start\": 429.259, \"end\": 429.459, \"score\": 0.91}, {\"word\": \"表\", \"start\": 429.459, \"end\": 430.84, \"score\": 0.933}, {\"word\": \"對\"}, {\"word\": \"於\", \"start\": 430.84, \"end\": 431.14, \"score\": 0.867}, {\"word\": \"稅\"}, {\"word\": \"審\"}, {\"word\": \"官\", \"start\": 431.14, \"end\": 431.3, \"score\": 0.95}, {\"word\": \"的\", \"start\": 431.3, \"end\": 432.14, \"score\": 0.953}, {\"word\": \"員\"}, {\"word\": \"額\"}, {\"word\": \"最\", \"start\": 432.14, \"end\": 432.32, \"score\": 0.998}, {\"word\": \"多\", \"start\": 432.32, \"end\": 432.48, \"score\": 1.0}, {\"word\": \"是\", \"start\": 432.48, \"end\": 433.501, \"score\": 0.941}, {\"word\": \"1\"}, {\"word\": \"0\"}, {\"word\": \"位\", \"start\": 433.501, \"end\": 435.201, \"score\": 0.948}, {\"word\": \"現\"}, {\"word\": \"有\", \"start\": 435.201, \"end\": 435.341, \"score\": 0.993}, {\"word\": \"的\", \"start\": 435.341, \"end\": 435.741, \"score\": 0.9}, {\"word\": \"四\", \"start\": 435.741, \"end\": 436.081, \"score\": 0.884}, {\"word\": \"處\"}, {\"word\": \"行\", \"start\": 436.081, \"end\": 436.241, \"score\": 0.975}, {\"word\": \"政\", \"start\": 436.241, \"end\": 436.441, \"score\": 0.999}, {\"word\": \"法\", \"start\": 436.441, \"end\": 436.641, \"score\": 1.0}, {\"word\": \"院\", \"start\": 436.641, \"end\": 437.322, \"score\": 0.958}, {\"word\": \"我\", \"start\": 437.322, \"end\": 437.962, \"score\": 0.906}, {\"word\": \"們\"}, {\"word\": \"預\"}, {\"word\": \"計\"}, {\"word\": \"各\", \"start\": 437.962, \"end\": 438.482, \"score\": 0.958}, {\"word\": \"會\"}, {\"word\": \"分\", \"start\": 438.482, \"end\": 438.682, \"score\": 0.999}, {\"word\": \"別\", \"start\": 438.682, \"end\": 439.062, \"score\": 0.895}, {\"word\": \"設\"}, {\"word\": \"置\", \"start\": 439.062, \"end\": 439.942, \"score\": 0.896}, {\"word\": \"多\", \"start\": 439.942, \"end\": 440.082, \"score\": 1.0}, {\"word\": \"少\", \"start\": 440.082, \"end\": 440.242, \"score\": 1.0}, {\"word\": \"位\", \"start\": 440.242, \"end\": 440.363, \"score\": 0.847}, {\"word\": \"的\", \"start\": 440.363, \"end\": 441.043, \"score\": 0.881}, {\"word\": \"稅\"}, {\"word\": \"審\"}, {\"word\": \"官\", \"start\": 441.043, \"end\": 441.763, \"score\": 0.956}, {\"word\": \"是\", \"start\": 441.763, \"end\": 441.963, \"score\": 0.926}, {\"word\": \"否\", \"start\": 441.963, \"end\": 442.203, \"score\": 0.997}, {\"word\": \"足\", \"start\": 442.203, \"end\": 442.423, \"score\": 0.91}, {\"word\": \"以\", \"start\": 442.423, \"end\": 442.663, \"score\": 0.983}, {\"word\": \"因\", \"start\": 442.663, \"end\": 443.163, \"score\": 0.896}, {\"word\": \"應\"}, {\"word\": \"龐\"}, {\"word\": \"大\", \"start\": 443.163, \"end\": 443.323, \"score\": 0.979}, {\"word\": \"的\", \"start\": 443.323, \"end\": 443.523, \"score\": 0.995}, {\"word\": \"未\", \"start\": 443.523, \"end\": 443.804, \"score\": 0.928}, {\"word\": \"來\"}, {\"word\": \"的\", \"start\": 443.804, \"end\": 444.644, \"score\": 0.905}, {\"word\": \"稅\"}, {\"word\": \"務\"}, {\"word\": \"案\", \"start\": 444.644, \"end\": 444.784, \"score\": 0.9}, {\"word\": \"件\", \"start\": 444.784, \"end\": 444.944, \"score\": 0.91}, {\"word\": \"量\", \"start\": 444.944, \"end\": 444.964, \"score\": 0.807}, {\"word\": \"跟\", \"start\": 446.331, \"end\": 446.671, \"score\": 0.855}, {\"word\": \"委\", \"start\": 446.671, \"end\": 447.091, \"score\": 0.798}, {\"word\": \"員\"}, {\"word\": \"報\"}, {\"word\": \"告\", \"start\": 447.091, \"end\": 447.812, \"score\": 0.904}, {\"word\": \"齁\"}, {\"word\": \"目\", \"start\": 447.812, \"end\": 448.092, \"score\": 0.851}, {\"word\": \"前\", \"start\": 448.092, \"end\": 448.312, \"score\": 0.847}, {\"word\": \"我\", \"start\": 448.312, \"end\": 448.632, \"score\": 0.838}, {\"word\": \"們\"}, {\"word\": \"初\", \"start\": 448.632, \"end\": 448.912, \"score\": 0.951}, {\"word\": \"步\", \"start\": 448.912, \"end\": 450.012, \"score\": 0.893}, {\"word\": \"規\"}, {\"word\": \"劃\"}, {\"word\": \"我\", \"start\": 450.012, \"end\": 450.172, \"score\": 0.98}, {\"word\": \"相\", \"start\": 450.172, \"end\": 450.392, \"score\": 0.893}, {\"word\": \"信\", \"start\": 450.392, \"end\": 451.052, \"score\": 0.992}, {\"word\": \"在\", \"start\": 451.052, \"end\": 451.953, \"score\": 0.958}, {\"word\": \"不\", \"start\": 451.953, \"end\": 452.173, \"score\": 0.665}, {\"word\": \"會\"}, {\"word\": \"太\", \"start\": 452.173, \"end\": 452.393, \"score\": 0.923}, {\"word\": \"多\", \"start\": 452.393, \"end\": 452.573, \"score\": 0.981}, {\"word\": \"啦\", \"start\": 452.573, \"end\": 452.933, \"score\": 0.824}, {\"word\": \"齁\"}, {\"word\": \"因\", \"start\": 452.933, \"end\": 453.853, \"score\": 0.813}, {\"word\": \"為\"}, {\"word\": \"說\"}, {\"word\": \"實\"}, {\"word\": \"話\"}, {\"word\": \"我\", \"start\": 453.853, \"end\": 454.093, \"score\": 0.715}, {\"word\": \"們\"}, {\"word\": \"司\", \"start\": 454.093, \"end\": 454.253, \"score\": 0.926}, {\"word\": \"法\", \"start\": 454.253, \"end\": 454.433, \"score\": 0.989}, {\"word\": \"院\", \"start\": 454.433, \"end\": 454.613, \"score\": 0.902}, {\"word\": \"的\", \"start\": 454.613, \"end\": 454.833, \"score\": 0.89}, {\"word\": \"這\"}, {\"word\": \"些\", \"start\": 454.833, \"end\": 455.373, \"score\": 0.869}, {\"word\": \"總\"}, {\"word\": \"言\", \"start\": 455.373, \"end\": 455.574, \"score\": 0.902}, {\"word\": \"而\", \"start\": 455.574, \"end\": 455.894, \"score\": 0.926}, {\"word\": \"框\", \"start\": 455.894, \"end\": 456.134, \"score\": 0.956}, {\"word\": \"住\", \"start\": 456.134, \"end\": 456.354, \"score\": 0.801}, {\"word\": \"我\", \"start\": 456.354, \"end\": 456.674, \"score\": 0.769}, {\"word\": \"們\"}, {\"word\": \"沒\", \"start\": 456.674, \"end\": 456.814, \"score\": 0.698}, {\"word\": \"有\", \"start\": 456.814, \"end\": 456.974, \"score\": 0.823}, {\"word\": \"太\", \"start\": 456.974, \"end\": 457.154, \"score\": 0.826}, {\"word\": \"多\", \"start\": 457.154, \"end\": 457.314, \"score\": 0.788}, {\"word\": \"的\", \"start\": 457.314, \"end\": 457.714, \"score\": 0.929}, {\"word\": \"語\"}, {\"word\": \"意\", \"start\": 457.714, \"end\": 457.874, \"score\": 0.69}, {\"word\": \"去\", \"start\": 457.874, \"end\": 458.054, \"score\": 0.817}, {\"word\": \"用\", \"start\": 458.054, \"end\": 458.594, \"score\": 0.904}, {\"word\": \"一\", \"start\": 458.594, \"end\": 458.694, \"score\": 0.794}, {\"word\": \"些\", \"start\": 458.694, \"end\": 459.014, \"score\": 0.99}, {\"word\": \"多\", \"start\": 459.014, \"end\": 459.334, \"score\": 0.817}, {\"word\": \"餘\"}, {\"word\": \"的\", \"start\": 459.334, \"end\": 459.455, \"score\": 0.828}, {\"word\": \"這\"}, {\"word\": \"些\", \"start\": 459.455, \"end\": 459.635, \"score\": 0.882}, {\"word\": \"人\", \"start\": 459.635, \"end\": 459.795, \"score\": 0.957}, {\"word\": \"力\", \"start\": 459.795, \"end\": 459.935, \"score\": 0.631}, {\"word\": \"所\", \"start\": 459.935, \"end\": 460.055, \"score\": 0.973}, {\"word\": \"以\", \"start\": 460.055, \"end\": 460.075, \"score\": 0.0}, {\"word\": \"我\", \"start\": 460.075, \"end\": 460.135, \"score\": 0.459}, {\"word\": \"們\"}, {\"word\": \"一\", \"start\": 460.135, \"end\": 460.275, \"score\": 0.672}, {\"word\": \"定\", \"start\": 460.275, \"end\": 460.415, \"score\": 0.927}, {\"word\": \"用\", \"start\": 460.415, \"end\": 460.555, \"score\": 0.943}, {\"word\": \"在\", \"start\": 460.555, \"end\": 460.675, \"score\": 0.638}, {\"word\": \"搭\", \"start\": 460.675, \"end\": 460.835, \"score\": 0.713}, {\"word\": \"口\", \"start\": 460.835, \"end\": 460.995, \"score\": 0.823}, {\"word\": \"上\", \"start\": 460.995, \"end\": 461.375, \"score\": 0.795}, {\"word\": \"我\", \"start\": 461.375, \"end\": 461.595, \"score\": 0.523}, {\"word\": \"們\"}, {\"word\": \"初\", \"start\": 461.595, \"end\": 461.715, \"score\": 0.567}, {\"word\": \"步\", \"start\": 461.715, \"end\": 462.135, \"score\": 0.716}, {\"word\": \"規\"}, {\"word\": \"劃\"}, {\"word\": \"應\"}, {\"word\": \"該\"}, {\"word\": \"也\", \"start\": 462.135, \"end\": 462.455, \"score\": 0.774}, {\"word\": \"不\", \"start\": 462.455, \"end\": 462.615, \"score\": 0.452}, {\"word\": \"會\"}, {\"word\": \"超\", \"start\": 462.615, \"end\": 462.855, \"score\": 0.763}, {\"word\": \"過\"}, {\"word\": \"五\", \"start\": 462.855, \"end\": 462.975, \"score\": 0.852}, {\"word\": \"位\", \"start\": 462.975, \"end\": 463.195, \"score\": 0.905}, {\"word\": \"啦\", \"start\": 463.195, \"end\": 463.496, \"score\": 0.877}, {\"word\": \"不\", \"start\": 463.496, \"end\": 463.776, \"score\": 0.707}, {\"word\": \"會\"}, {\"word\": \"超\", \"start\": 463.776, \"end\": 464.116, \"score\": 0.768}, {\"word\": \"過\"}, {\"word\": \"五\", \"start\": 464.116, \"end\": 464.196, \"score\": 0.762}, {\"word\": \"位\", \"start\": 464.196, \"end\": 464.736, \"score\": 0.799}, {\"word\": \"初\", \"start\": 464.736, \"end\": 464.956, \"score\": 0.864}, {\"word\": \"步\", \"start\": 464.956, \"end\": 465.136, \"score\": 0.746}, {\"word\": \"的\", \"start\": 465.136, \"end\": 465.416, \"score\": 0.864}, {\"word\": \"案\", \"start\": 465.416, \"end\": 466.016, \"score\": 0.742}, {\"word\": \"件\", \"start\": 466.016, \"end\": 466.156, \"score\": 0.688}, {\"word\": \"但\", \"start\": 466.156, \"end\": 466.276, \"score\": 0.628}, {\"word\": \"將\"}, {\"word\": \"來\"}, {\"word\": \"看\", \"start\": 466.276, \"end\": 466.416, \"score\": 0.672}, {\"word\": \"案\", \"start\": 466.416, \"end\": 466.616, \"score\": 0.747}, {\"word\": \"件\", \"start\": 466.616, \"end\": 466.756, \"score\": 0.851}, {\"word\": \"的\", \"start\": 466.756, \"end\": 467.016, \"score\": 0.831}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"需\", \"start\": 467.016, \"end\": 467.197, \"score\": 0.593}, {\"word\": \"求\", \"start\": 467.197, \"end\": 467.357, \"score\": 0.652}, {\"word\": \"好\", \"start\": 467.357, \"end\": 467.757, \"score\": 0.726}, {\"word\": \"那\", \"start\": 467.757, \"end\": 467.917, \"score\": 0.831}, {\"word\": \"也\", \"start\": 467.917, \"end\": 468.017, \"score\": 0.817}, {\"word\": \"有\", \"start\": 468.017, \"end\": 468.177, \"score\": 0.703}, {\"word\": \"可\", \"start\": 468.177, \"end\": 468.297, \"score\": 0.965}, {\"word\": \"能\", \"start\": 468.297, \"end\": 468.437, \"score\": 0.856}, {\"word\": \"就\", \"start\": 468.437, \"end\": 468.677, \"score\": 0.883}, {\"word\": \"一\", \"start\": 468.677, \"end\": 469.277, \"score\": 0.878}, {\"word\": \"處\"}, {\"word\": \"行\", \"start\": 469.277, \"end\": 469.437, \"score\": 0.845}, {\"word\": \"政\", \"start\": 469.437, \"end\": 469.537, \"score\": 0.701}, {\"word\": \"法\", \"start\": 469.537, \"end\": 469.677, \"score\": 0.925}, {\"word\": \"院\", \"start\": 469.677, \"end\": 469.837, \"score\": 0.706}, {\"word\": \"可\", \"start\": 469.837, \"end\": 469.937, \"score\": 0.998}, {\"word\": \"能\", \"start\": 469.937, \"end\": 470.257, \"score\": 0.879}, {\"word\": \"編\"}, {\"word\": \"制\", \"start\": 470.257, \"end\": 470.457, \"score\": 0.975}, {\"word\": \"只\", \"start\": 470.457, \"end\": 470.557, \"score\": 0.985}, {\"word\": \"有\", \"start\": 470.557, \"end\": 470.677, \"score\": 0.811}, {\"word\": \"一\", \"start\": 470.677, \"end\": 470.817, \"score\": 0.885}, {\"word\": \"位\", \"start\": 470.817, \"end\": 471.258, \"score\": 0.988}, {\"word\": \"左\", \"start\": 471.258, \"end\": 471.438, \"score\": 0.95}, {\"word\": \"右\", \"start\": 471.438, \"end\": 471.598, \"score\": 0.927}, {\"word\": \"的\", \"start\": 471.598, \"end\": 471.738, \"score\": 0.994}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"稅\"}, {\"word\": \"審\"}, {\"word\": \"官\", \"start\": 471.738, \"end\": 471.758, \"score\": 0.0}, {\"word\": \"議\"}, {\"word\": \"員\"}, {\"word\": \"﹚\"}, {\"word\": \"陳\"}, {\"word\": \"俊\", \"start\": 473.388, \"end\": 473.548, \"score\": 0.874}, {\"word\": \"宇\", \"start\": 473.548, \"end\": 473.568, \"score\": 0.0}, {\"word\": \"對\"}, {\"word\": \",\"}, {\"word\": \"我\", \"start\": 491.211, \"end\": 491.532, \"score\": 0.876}, {\"word\": \"們\"}, {\"word\": \"現\"}, {\"word\": \"在\", \"start\": 491.532, \"end\": 491.672, \"score\": 0.91}, {\"word\": \"如\", \"start\": 491.672, \"end\": 491.772, \"score\": 0.993}, {\"word\": \"果\", \"start\": 491.772, \"end\": 492.112, \"score\": 0.936}, {\"word\": \"編\"}, {\"word\": \"定\", \"start\": 492.112, \"end\": 492.412, \"score\": 0.995}, {\"word\": \"五\", \"start\": 492.412, \"end\": 492.552, \"score\": 0.946}, {\"word\": \"位\", \"start\": 492.552, \"end\": 492.712, \"score\": 0.959}, {\"word\": \"的\", \"start\": 492.712, \"end\": 492.933, \"score\": 0.904}, {\"word\": \"話\"}, {\"word\": \"就\", \"start\": 492.933, \"end\": 493.053, \"score\": 0.86}, {\"word\": \"是\", \"start\": 493.053, \"end\": 493.413, \"score\": 0.984}, {\"word\": \"看\", \"start\": 493.413, \"end\": 493.633, \"score\": 1.0}, {\"word\": \"起\", \"start\": 493.633, \"end\": 493.873, \"score\": 0.886}, {\"word\": \"來\"}, {\"word\": \"就\", \"start\": 493.873, \"end\": 493.993, \"score\": 0.978}, {\"word\": \"是\", \"start\": 493.993, \"end\": 494.254, \"score\": 0.874}, {\"word\": \"會\"}, {\"word\": \"有\", \"start\": 494.254, \"end\": 494.414, \"score\": 0.998}, {\"word\": \"一\", \"start\": 494.414, \"end\": 495.194, \"score\": 0.949}, {\"word\": \"處\"}, {\"word\": \"可\", \"start\": 495.194, \"end\": 495.294, \"score\": 1.0}, {\"word\": \"能\", \"start\": 495.294, \"end\": 495.515, \"score\": 1.0}, {\"word\": \"其\", \"start\": 495.515, \"end\": 495.675, \"score\": 0.949}, {\"word\": \"中\", \"start\": 495.675, \"end\": 495.935, \"score\": 0.853}, {\"word\": \"會\"}, {\"word\": \"有\", \"start\": 495.935, \"end\": 496.455, \"score\": 0.884}, {\"word\": \"幾\"}, {\"word\": \"處\"}, {\"word\": \"的\", \"start\": 496.455, \"end\": 496.816, \"score\": 0.888}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"行\", \"start\": 496.816, \"end\": 496.936, \"score\": 0.904}, {\"word\": \"政\", \"start\": 496.936, \"end\": 497.036, \"score\": 0.997}, {\"word\": \"法\", \"start\": 497.036, \"end\": 497.176, \"score\": 0.859}, {\"word\": \"院\", \"start\": 497.176, \"end\": 497.316, \"score\": 0.859}, {\"word\": \"是\", \"start\": 497.316, \"end\": 497.656, \"score\": 0.905}, {\"word\": \"編\"}, {\"word\": \"制\", \"start\": 497.656, \"end\": 497.836, \"score\": 0.961}, {\"word\": \"一\", \"start\": 497.836, \"end\": 498.096, \"score\": 0.923}, {\"word\": \"個\"}, {\"word\": \"人\", \"start\": 498.096, \"end\": 498.717, \"score\": 1.0}, {\"word\": \"的\", \"start\": 498.717, \"end\": 499.838, \"score\": 0.929}, {\"word\": \"緣\"}, {\"word\": \"額\"}, {\"word\": \"那\", \"start\": 499.838, \"end\": 500.278, \"score\": 0.999}, {\"word\": \"未\", \"start\": 500.278, \"end\": 500.658, \"score\": 0.946}, {\"word\": \"來\"}, {\"word\": \"假\", \"start\": 500.658, \"end\": 501.119, \"score\": 0.937}, {\"word\": \"設\"}, {\"word\": \"我\", \"start\": 501.119, \"end\": 501.479, \"score\": 0.944}, {\"word\": \"們\"}, {\"word\": \"只\", \"start\": 501.479, \"end\": 501.599, \"score\": 0.999}, {\"word\": \"有\", \"start\": 501.599, \"end\": 501.979, \"score\": 0.947}, {\"word\": \"編\"}, {\"word\": \"制\", \"start\": 501.979, \"end\": 502.18, \"score\": 0.981}, {\"word\": \"一\", \"start\": 502.18, \"end\": 502.38, \"score\": 0.99}, {\"word\": \"位\", \"start\": 502.38, \"end\": 502.56, \"score\": 0.973}, {\"word\": \"的\", \"start\": 502.56, \"end\": 503.821, \"score\": 0.938}, {\"word\": \"緣\"}, {\"word\": \"額\"}, {\"word\": \"那\", \"start\": 503.821, \"end\": 504.001, \"score\": 0.998}, {\"word\": \"遇\", \"start\": 504.001, \"end\": 504.141, \"score\": 0.972}, {\"word\": \"到\", \"start\": 504.141, \"end\": 505.002, \"score\": 0.93}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"迴\"}, {\"word\": \"避\", \"start\": 505.002, \"end\": 505.802, \"score\": 0.982}, {\"word\": \"的\", \"start\": 505.802, \"end\": 506.142, \"score\": 1.0}, {\"word\": \"情\", \"start\": 506.142, \"end\": 506.823, \"score\": 0.951}, {\"word\": \"況\"}, {\"word\": \"的\", \"start\": 506.823, \"end\": 507.704, \"score\": 0.928}, {\"word\": \"這\"}, {\"word\": \"種\"}, {\"word\": \"情\", \"start\": 507.704, \"end\": 508.024, \"score\": 0.937}, {\"word\": \"況\"}, {\"word\": \"我\", \"start\": 508.024, \"end\": 508.104, \"score\": 0.985}, {\"word\": \"們\"}, {\"word\": \"要\", \"start\": 508.104, \"end\": 508.324, \"score\": 0.886}, {\"word\": \"如\", \"start\": 508.324, \"end\": 508.464, \"score\": 0.997}, {\"word\": \"何\", \"start\": 508.464, \"end\": 509.185, \"score\": 0.944}, {\"word\": \"來\"}, {\"word\": \"因\", \"start\": 509.185, \"end\": 509.205, \"score\": 0.407}, {\"word\": \"應\"}, {\"word\": \"講\"}, {\"word\": \"那\", \"start\": 510.638, \"end\": 511.399, \"score\": 0.944}, {\"word\": \"個\"}, {\"word\": \"那\", \"start\": 511.399, \"end\": 511.719, \"score\": 0.87}, {\"word\": \"個\"}, {\"word\": \"就\", \"start\": 511.719, \"end\": 511.859, \"score\": 0.837}, {\"word\": \"是\", \"start\": 511.859, \"end\": 512.199, \"score\": 0.942}, {\"word\": \"那\", \"start\": 512.199, \"end\": 512.98, \"score\": 0.808}, {\"word\": \"個\"}, {\"word\": \"稅\"}, {\"word\": \"務\"}, {\"word\": \"審\"}, {\"word\": \"查\", \"start\": 512.98, \"end\": 513.16, \"score\": 0.833}, {\"word\": \"官\", \"start\": 513.16, \"end\": 513.34, \"score\": 0.889}, {\"word\": \"是\", \"start\": 513.34, \"end\": 513.48, \"score\": 0.828}, {\"word\": \"有\", \"start\": 513.48, \"end\": 514.06, \"score\": 0.956}, {\"word\": \"其\", \"start\": 514.06, \"end\": 514.381, \"score\": 0.859}, {\"word\": \"實\"}, {\"word\": \"有\", \"start\": 514.381, \"end\": 514.801, \"score\": 0.941}, {\"word\": \"資\"}, {\"word\": \"源\", \"start\": 514.801, \"end\": 515.021, \"score\": 0.953}, {\"word\": \"的\", \"start\": 515.021, \"end\": 515.381, \"score\": 0.877}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"制\", \"start\": 515.381, \"end\": 515.582, \"score\": 0.904}, {\"word\": \"度\", \"start\": 515.582, \"end\": 516.022, \"score\": 0.86}, {\"word\": \"所\", \"start\": 516.022, \"end\": 516.182, \"score\": 0.969}, {\"word\": \"以\", \"start\": 516.182, \"end\": 516.562, \"score\": 0.901}, {\"word\": \"其\", \"start\": 516.562, \"end\": 517.543, \"score\": 0.974}, {\"word\": \"實\"}, {\"word\": \"因\", \"start\": 517.543, \"end\": 517.863, \"score\": 0.888}, {\"word\": \"為\"}, {\"word\": \"他\", \"start\": 517.863, \"end\": 518.203, \"score\": 0.901}, {\"word\": \"並\"}, {\"word\": \"不\", \"start\": 518.203, \"end\": 518.303, \"score\": 0.992}, {\"word\": \"是\", \"start\": 518.303, \"end\": 518.403, \"score\": 0.919}, {\"word\": \"像\", \"start\": 518.403, \"end\": 518.604, \"score\": 0.797}, {\"word\": \"法\", \"start\": 518.604, \"end\": 518.784, \"score\": 0.992}, {\"word\": \"官\", \"start\": 518.784, \"end\": 519.044, \"score\": 0.846}, {\"word\": \"說\"}, {\"word\": \"你\", \"start\": 519.044, \"end\": 519.144, \"score\": 0.708}, {\"word\": \"配\", \"start\": 519.144, \"end\": 519.304, \"score\": 0.836}, {\"word\": \"在\", \"start\": 519.304, \"end\": 519.724, \"score\": 0.942}, {\"word\": \"配\", \"start\": 519.724, \"end\": 519.884, \"score\": 0.81}, {\"word\": \"在\", \"start\": 519.884, \"end\": 520.045, \"score\": 0.788}, {\"word\": \"台\", \"start\": 520.045, \"end\": 520.245, \"score\": 0.938}, {\"word\": \"北\", \"start\": 520.245, \"end\": 520.385, \"score\": 0.977}, {\"word\": \"就\", \"start\": 520.385, \"end\": 520.525, \"score\": 0.8}, {\"word\": \"一\", \"start\": 520.525, \"end\": 520.625, \"score\": 0.927}, {\"word\": \"定\", \"start\": 520.625, \"end\": 520.765, \"score\": 0.989}, {\"word\": \"是\", \"start\": 520.765, \"end\": 520.885, \"score\": 0.712}, {\"word\": \"台\", \"start\": 520.885, \"end\": 521.105, \"score\": 0.891}, {\"word\": \"北\", \"start\": 521.105, \"end\": 521.325, \"score\": 0.918}, {\"word\": \"的\", \"start\": 521.325, \"end\": 521.886, \"score\": 0.851}, {\"word\": \"那\", \"start\": 521.886, \"end\": 522.146, \"score\": 0.831}, {\"word\": \"像\", \"start\": 522.146, \"end\": 522.486, \"score\": 0.957}, {\"word\": \"像\", \"start\": 522.486, \"end\": 522.666, \"score\": 0.876}, {\"word\": \"那\", \"start\": 522.666, \"end\": 522.947, \"score\": 0.817}, {\"word\": \"個\"}, {\"word\": \"我\", \"start\": 522.947, \"end\": 523.087, \"score\": 0.736}, {\"word\": \"們\"}, {\"word\": \"家\", \"start\": 523.087, \"end\": 523.227, \"score\": 0.843}, {\"word\": \"最\", \"start\": 523.227, \"end\": 523.327, \"score\": 0.946}, {\"word\": \"高\", \"start\": 523.327, \"end\": 523.447, \"score\": 0.967}, {\"word\": \"行\", \"start\": 523.447, \"end\": 523.547, \"score\": 0.991}, {\"word\": \"政\", \"start\": 523.547, \"end\": 523.667, \"score\": 0.748}, {\"word\": \"法\", \"start\": 523.667, \"end\": 523.767, \"score\": 0.809}, {\"word\": \"院\", \"start\": 523.767, \"end\": 524.147, \"score\": 0.907}, {\"word\": \"也\", \"start\": 524.147, \"end\": 524.327, \"score\": 0.973}, {\"word\": \"有\", \"start\": 524.327, \"end\": 524.768, \"score\": 0.988}, {\"word\": \"跟\", \"start\": 524.768, \"end\": 525.328, \"score\": 0.989}, {\"word\": \"他\", \"start\": 525.328, \"end\": 525.468, \"score\": 0.924}, {\"word\": \"目\", \"start\": 525.468, \"end\": 525.628, \"score\": 0.82}, {\"word\": \"前\", \"start\": 525.628, \"end\": 525.748, \"score\": 0.739}, {\"word\": \"沒\", \"start\": 525.748, \"end\": 525.969, \"score\": 0.841}, {\"word\": \"有\", \"start\": 525.969, \"end\": 526.369, \"score\": 0.986}, {\"word\": \"所\", \"start\": 526.369, \"end\": 526.429, \"score\": 0.852}, {\"word\": \"以\", \"start\": 526.429, \"end\": 526.489, \"score\": 0.507}, {\"word\": \"他\", \"start\": 526.489, \"end\": 526.689, \"score\": 0.912}, {\"word\": \"需\", \"start\": 526.689, \"end\": 526.809, \"score\": 0.971}, {\"word\": \"要\", \"start\": 526.809, \"end\": 526.969, \"score\": 0.825}, {\"word\": \"的\", \"start\": 526.969, \"end\": 527.109, \"score\": 0.851}, {\"word\": \"時\"}, {\"word\": \"候\", \"start\": 527.109, \"end\": 527.229, \"score\": 0.797}, {\"word\": \"他\", \"start\": 527.229, \"end\": 527.39, \"score\": 0.712}, {\"word\": \"像\", \"start\": 527.39, \"end\": 527.91, \"score\": 0.851}, {\"word\": \"像\", \"start\": 527.91, \"end\": 528.11, \"score\": 0.777}, {\"word\": \"下\", \"start\": 528.11, \"end\": 528.31, \"score\": 0.742}, {\"word\": \"面\", \"start\": 528.31, \"end\": 528.53, \"score\": 0.985}, {\"word\": \"的\", \"start\": 528.53, \"end\": 528.67, \"score\": 0.86}, {\"word\": \"那\", \"start\": 528.67, \"end\": 528.951, \"score\": 0.805}, {\"word\": \"個\"}, {\"word\": \"法\", \"start\": 528.951, \"end\": 529.171, \"score\": 0.995}, {\"word\": \"院\", \"start\": 529.171, \"end\": 529.791, \"score\": 0.974}, {\"word\": \"的\", \"start\": 529.791, \"end\": 530.191, \"score\": 0.998}, {\"word\": \"下\", \"start\": 530.191, \"end\": 530.532, \"score\": 0.841}, {\"word\": \"級\"}, {\"word\": \"法\", \"start\": 530.532, \"end\": 530.672, \"score\": 0.954}, {\"word\": \"院\", \"start\": 530.672, \"end\": 530.792, \"score\": 0.762}, {\"word\": \"的\", \"start\": 530.792, \"end\": 532.273, \"score\": 0.924}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"那\", \"start\": 532.273, \"end\": 532.473, \"score\": 0.776}, {\"word\": \"個\"}, {\"word\": \"司\", \"start\": 532.473, \"end\": 532.553, \"score\": 0.697}, {\"word\": \"法\", \"start\": 532.553, \"end\": 532.693, \"score\": 0.875}, {\"word\": \"事\", \"start\": 532.693, \"end\": 532.853, \"score\": 0.821}, {\"word\": \"務\"}, {\"word\": \"官\", \"start\": 532.853, \"end\": 533.213, \"score\": 0.834}, {\"word\": \"就\", \"start\": 533.213, \"end\": 533.514, \"score\": 0.95}, {\"word\": \"就\", \"start\": 533.514, \"end\": 534.154, \"score\": 0.977}, {\"word\": \"借\", \"start\": 534.154, \"end\": 534.695, \"score\": 0.872}, {\"word\": \"調\"}, {\"word\": \"到\", \"start\": 534.695, \"end\": 535.455, \"score\": 0.858}, {\"word\": \"借\", \"start\": 535.455, \"end\": 535.875, \"score\": 0.852}, {\"word\": \"調\"}, {\"word\": \"到\", \"start\": 535.875, \"end\": 536.055, \"score\": 0.963}, {\"word\": \"那\", \"start\": 536.055, \"end\": 536.256, \"score\": 0.828}, {\"word\": \"個\"}, {\"word\": \"最\", \"start\": 536.256, \"end\": 536.356, \"score\": 0.774}, {\"word\": \"高\", \"start\": 536.356, \"end\": 536.476, \"score\": 0.885}, {\"word\": \"行\", \"start\": 536.476, \"end\": 536.576, \"score\": 0.967}, {\"word\": \"政\", \"start\": 536.576, \"end\": 536.696, \"score\": 0.781}, {\"word\": \"法\", \"start\": 536.696, \"end\": 536.716, \"score\": 0.015}, {\"word\": \"院\", \"start\": 536.716, \"end\": 536.896, \"score\": 0.888}, {\"word\": \"所\", \"start\": 536.896, \"end\": 536.996, \"score\": 0.8}, {\"word\": \"以\", \"start\": 536.996, \"end\": 537.096, \"score\": 0.604}, {\"word\": \"我\", \"start\": 537.096, \"end\": 537.476, \"score\": 0.817}, {\"word\": \"們\"}, {\"word\": \"還\"}, {\"word\": \"是\", \"start\": 537.476, \"end\": 537.576, \"score\": 0.899}, {\"word\": \"有\", \"start\": 537.576, \"end\": 537.937, \"score\": 0.854}, {\"word\": \"這\"}, {\"word\": \"樣\"}, {\"word\": \"子\", \"start\": 537.937, \"end\": 538.757, \"score\": 0.815}, {\"word\": \"機\"}, {\"word\": \"動\"}, {\"word\": \"調\"}, {\"word\": \"整\", \"start\": 538.757, \"end\": 538.857, \"score\": 0.888}, {\"word\": \"的\", \"start\": 538.857, \"end\": 539.057, \"score\": 0.797}, {\"word\": \"這\"}, {\"word\": \"些\", \"start\": 539.057, \"end\": 539.158, \"score\": 0.933}, {\"word\": \"空\", \"start\": 539.158, \"end\": 539.178, \"score\": 0.999}, {\"word\": \"間\"}, {\"word\": \"我\", \"start\": 541.855, \"end\": 541.955, \"score\": 0.873}, {\"word\": \"想\", \"start\": 541.955, \"end\": 543.937, \"score\": 0.944}, {\"word\": \"還\"}, {\"word\": \"牽\"}, {\"word\": \"涉\", \"start\": 543.937, \"end\": 544.077, \"score\": 0.854}, {\"word\": \"到\", \"start\": 544.077, \"end\": 544.197, \"score\": 0.835}, {\"word\": \"一\", \"start\": 544.197, \"end\": 544.717, \"score\": 0.885}, {\"word\": \"個\"}, {\"word\": \"問\"}, {\"word\": \"題\"}, {\"word\": \"就\", \"start\": 544.717, \"end\": 544.857, \"score\": 0.99}, {\"word\": \"是\", \"start\": 544.857, \"end\": 545.058, \"score\": 0.994}, {\"word\": \"未\", \"start\": 545.058, \"end\": 546.679, \"score\": 0.917}, {\"word\": \"來\"}, {\"word\": \"稅\"}, {\"word\": \"審\"}, {\"word\": \"官\", \"start\": 546.679, \"end\": 546.879, \"score\": 0.913}, {\"word\": \"都\", \"start\": 546.879, \"end\": 547.039, \"score\": 0.999}, {\"word\": \"是\", \"start\": 547.039, \"end\": 547.499, \"score\": 0.956}, {\"word\": \"來\"}, {\"word\": \"自\", \"start\": 547.499, \"end\": 547.94, \"score\": 1.0}, {\"word\": \"我\", \"start\": 547.94, \"end\": 549.201, \"score\": 0.911}, {\"word\": \"們\"}, {\"word\": \"稅\"}, {\"word\": \"務\"}, {\"word\": \"機\"}, {\"word\": \"關\"}, {\"word\": \"裡\"}, {\"word\": \"面\", \"start\": 549.201, \"end\": 549.361, \"score\": 1.0}, {\"word\": \"的\", \"start\": 549.361, \"end\": 549.721, \"score\": 0.943}, {\"word\": \"優\"}, {\"word\": \"秀\", \"start\": 549.721, \"end\": 550.041, \"score\": 0.996}, {\"word\": \"精\", \"start\": 550.041, \"end\": 550.261, \"score\": 0.942}, {\"word\": \"英\", \"start\": 550.261, \"end\": 551.302, \"score\": 0.942}, {\"word\": \"在\", \"start\": 551.302, \"end\": 551.522, \"score\": 0.999}, {\"word\": \"戒\", \"start\": 551.522, \"end\": 551.703, \"score\": 0.891}, {\"word\": \"掉\", \"start\": 551.703, \"end\": 552.223, \"score\": 0.968}, {\"word\": \"期\", \"start\": 552.223, \"end\": 552.403, \"score\": 0.892}, {\"word\": \"限\", \"start\": 552.403, \"end\": 553.404, \"score\": 0.938}, {\"word\": \"期\", \"start\": 553.404, \"end\": 553.644, \"score\": 0.917}, {\"word\": \"滿\"}, {\"word\": \"之\", \"start\": 553.644, \"end\": 554.445, \"score\": 0.924}, {\"word\": \"後\", \"start\": 554.445, \"end\": 554.725, \"score\": 0.857}, {\"word\": \"稅\"}, {\"word\": \"審\"}, {\"word\": \"官\", \"start\": 554.725, \"end\": 555.065, \"score\": 0.885}, {\"word\": \"還\"}, {\"word\": \"是\", \"start\": 555.065, \"end\": 555.185, \"score\": 0.945}, {\"word\": \"要\", \"start\": 555.185, \"end\": 555.385, \"score\": 0.995}, {\"word\": \"回\", \"start\": 555.385, \"end\": 555.725, \"score\": 0.931}, {\"word\": \"歸\"}, {\"word\": \"到\", \"start\": 555.725, \"end\": 557.006, \"score\": 0.954}, {\"word\": \"原\", \"start\": 557.006, \"end\": 557.427, \"score\": 0.985}, {\"word\": \"任\", \"start\": 557.427, \"end\": 557.627, \"score\": 0.906}, {\"word\": \"的\", \"start\": 557.627, \"end\": 557.747, \"score\": 0.983}, {\"word\": \"稅\"}, {\"word\": \"務\"}, {\"word\": \"機\"}, {\"word\": \"關\"}, {\"word\": \"來\"}, {\"word\": \"任\", \"start\": 557.747, \"end\": 557.847, \"score\": 0.8}, {\"word\": \"職\"}, {\"word\": \"如\", \"start\": 557.847, \"end\": 557.947, \"score\": 0.8}, {\"word\": \"何\", \"start\": 557.947, \"end\": 558.007, \"score\": 0.667}, {\"word\": \"來\"}, {\"word\": \"建\", \"start\": 558.007, \"end\": 558.127, \"score\": 0.833}, {\"word\": \"立\", \"start\": 558.127, \"end\": 558.287, \"score\": 0.875}, {\"word\": \"民\", \"start\": 558.287, \"end\": 558.387, \"score\": 0.8}, {\"word\": \"眾\"}, {\"word\": \"對\"}, {\"word\": \"於\", \"start\": 558.387, \"end\": 558.407, \"score\": 0.0}, {\"word\": \"我\", \"start\": 558.407, \"end\": 558.427, \"score\": 0.0}, {\"word\": \"們\"}, {\"word\": \"稅\"}, {\"word\": \"審\"}, {\"word\": \"官\", \"start\": 558.427, \"end\": 558.568, \"score\": 0.859}, {\"word\": \"的\", \"start\": 558.568, \"end\": 558.688, \"score\": 0.833}, {\"word\": \"信\", \"start\": 558.688, \"end\": 558.728, \"score\": 0.5}, {\"word\": \"任\", \"start\": 558.728, \"end\": 558.988, \"score\": 0.951}, {\"word\": \"會\"}, {\"word\": \"站\", \"start\": 558.988, \"end\": 559.128, \"score\": 0.857}, {\"word\": \"在\", \"start\": 559.128, \"end\": 559.168, \"score\": 0.5}, {\"word\": \"保\", \"start\": 559.168, \"end\": 559.889, \"score\": 0.972}, {\"word\": \"障\", \"start\": 559.889, \"end\": 560.649, \"score\": 0.947}, {\"word\": \"納\"}, {\"word\": \"稅\"}, {\"word\": \"者\", \"start\": 560.649, \"end\": 560.749, \"score\": 0.801}, {\"word\": \"的\", \"start\": 560.749, \"end\": 560.829, \"score\": 0.75}, {\"word\": \"權\"}, {\"word\": \"利\", \"start\": 560.829, \"end\": 560.849, \"score\": 0.0}, {\"word\": \"的\", \"start\": 560.849, \"end\": 560.869, \"score\": 0.0}, {\"word\": \"角\", \"start\": 560.869, \"end\": 560.889, \"score\": 0.0}, {\"word\": \"度\", \"start\": 560.889, \"end\": 560.909, \"score\": 0.0}, {\"word\": \"而\", \"start\": 569.175, \"end\": 570.217, \"score\": 0.903}, {\"word\": \"對\"}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"稅\"}, {\"word\": \"審\"}, {\"word\": \"官\", \"start\": 570.217, \"end\": 570.397, \"score\": 0.91}, {\"word\": \"本\", \"start\": 570.397, \"end\": 570.517, \"score\": 0.999}, {\"word\": \"身\", \"start\": 570.517, \"end\": 571.078, \"score\": 0.917}, {\"word\": \"來\"}, {\"word\": \"說\"}, {\"word\": \"到\", \"start\": 571.078, \"end\": 571.258, \"score\": 0.932}, {\"word\": \"行\", \"start\": 571.258, \"end\": 571.479, \"score\": 0.985}, {\"word\": \"政\", \"start\": 571.479, \"end\": 572.34, \"score\": 0.967}, {\"word\": \"法\", \"start\": 572.34, \"end\": 572.48, \"score\": 1.0}, {\"word\": \"院\", \"start\": 572.48, \"end\": 572.861, \"score\": 0.896}, {\"word\": \"來\"}, {\"word\": \"任\", \"start\": 572.861, \"end\": 573.282, \"score\": 0.907}, {\"word\": \"職\"}, {\"word\": \"的\", \"start\": 573.282, \"end\": 573.422, \"score\": 0.992}, {\"word\": \"表\", \"start\": 573.422, \"end\": 573.943, \"score\": 0.962}, {\"word\": \"現\"}, {\"word\": \"是\", \"start\": 573.943, \"end\": 574.163, \"score\": 0.949}, {\"word\": \"否\", \"start\": 574.163, \"end\": 574.383, \"score\": 1.0}, {\"word\": \"也\", \"start\": 574.383, \"end\": 574.704, \"score\": 0.938}, {\"word\": \"會\"}, {\"word\": \"影\", \"start\": 574.704, \"end\": 575.084, \"score\": 0.947}, {\"word\": \"響\"}, {\"word\": \"到\", \"start\": 575.084, \"end\": 575.265, \"score\": 1.0}, {\"word\": \"他\", \"start\": 575.265, \"end\": 575.485, \"score\": 0.983}, {\"word\": \"未\", \"start\": 575.485, \"end\": 576.126, \"score\": 0.968}, {\"word\": \"來\"}, {\"word\": \"回\", \"start\": 576.126, \"end\": 576.266, \"score\": 0.999}, {\"word\": \"任\", \"start\": 576.266, \"end\": 576.487, \"score\": 0.91}, {\"word\": \"之\", \"start\": 576.487, \"end\": 576.607, \"score\": 1.0}, {\"word\": \"後\", \"start\": 576.607, \"end\": 576.767, \"score\": 0.875}, {\"word\": \"的\", \"start\": 576.767, \"end\": 578.31, \"score\": 0.975}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"升\", \"start\": 578.31, \"end\": 578.73, \"score\": 0.909}, {\"word\": \"遷\"}, {\"word\": \"的\", \"start\": 578.73, \"end\": 578.75, \"score\": 0.956}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"關\"}, {\"word\": \"係\"}, {\"word\": \"?\"}, {\"word\": \"跟\", \"start\": 580.609, \"end\": 580.769, \"score\": 0.847}, {\"word\": \"委\", \"start\": 580.769, \"end\": 581.21, \"score\": 0.907}, {\"word\": \"員\"}, {\"word\": \"報\"}, {\"word\": \"告\", \"start\": 581.21, \"end\": 581.911, \"score\": 0.958}, {\"word\": \"以\", \"start\": 581.911, \"end\": 582.872, \"score\": 0.979}, {\"word\": \"目\", \"start\": 582.872, \"end\": 583.152, \"score\": 0.997}, {\"word\": \"前\", \"start\": 583.152, \"end\": 583.373, \"score\": 0.992}, {\"word\": \"已\", \"start\": 583.373, \"end\": 583.613, \"score\": 0.913}, {\"word\": \"經\"}, {\"word\": \"有\", \"start\": 583.613, \"end\": 583.953, \"score\": 0.911}, {\"word\": \"2\"}, {\"word\": \"0\"}, {\"word\": \"年\", \"start\": 583.953, \"end\": 584.414, \"score\": 0.91}, {\"word\": \"經\"}, {\"word\": \"驗\"}, {\"word\": \"的\", \"start\": 584.414, \"end\": 584.514, \"score\": 0.992}, {\"word\": \"那\", \"start\": 584.514, \"end\": 584.714, \"score\": 0.9}, {\"word\": \"個\"}, {\"word\": \"技\", \"start\": 584.714, \"end\": 585.055, \"score\": 0.862}, {\"word\": \"術\"}, {\"word\": \"長\"}, {\"word\": \"官\", \"start\": 585.055, \"end\": 585.575, \"score\": 0.868}, {\"word\": \"來\"}, {\"word\": \"講\"}, {\"word\": \"的\", \"start\": 585.575, \"end\": 586.076, \"score\": 0.921}, {\"word\": \"話\"}, {\"word\": \"其\", \"start\": 586.076, \"end\": 586.697, \"score\": 0.961}, {\"word\": \"實\"}, {\"word\": \"他\", \"start\": 586.697, \"end\": 586.897, \"score\": 0.984}, {\"word\": \"到\", \"start\": 586.897, \"end\": 587.858, \"score\": 0.951}, {\"word\": \"專\"}, {\"word\": \"業\"}, {\"word\": \"法\", \"start\": 587.858, \"end\": 588.058, \"score\": 0.999}, {\"word\": \"院\", \"start\": 588.058, \"end\": 588.359, \"score\": 0.883}, {\"word\": \"裡\"}, {\"word\": \"面\", \"start\": 588.359, \"end\": 588.499, \"score\": 0.848}, {\"word\": \"的\", \"start\": 588.499, \"end\": 588.719, \"score\": 0.743}, {\"word\": \"這\"}, {\"word\": \"些\", \"start\": 588.719, \"end\": 588.899, \"score\": 0.993}, {\"word\": \"表\", \"start\": 588.899, \"end\": 589.62, \"score\": 0.931}, {\"word\": \"現\"}, {\"word\": \"有\", \"start\": 589.62, \"end\": 589.88, \"score\": 0.952}, {\"word\": \"法\", \"start\": 589.88, \"end\": 590.061, \"score\": 1.0}, {\"word\": \"官\", \"start\": 590.061, \"end\": 590.381, \"score\": 0.889}, {\"word\": \"會\"}, {\"word\": \"去\", \"start\": 590.381, \"end\": 590.541, \"score\": 0.883}, {\"word\": \"做\", \"start\": 590.541, \"end\": 590.762, \"score\": 0.978}, {\"word\": \"考\", \"start\": 590.762, \"end\": 591.002, \"score\": 0.981}, {\"word\": \"核\", \"start\": 591.002, \"end\": 591.302, \"score\": 0.931}, {\"word\": \"外\", \"start\": 591.302, \"end\": 591.502, \"score\": 0.999}, {\"word\": \"界\", \"start\": 591.502, \"end\": 591.683, \"score\": 0.97}, {\"word\": \"也\", \"start\": 591.683, \"end\": 592.344, \"score\": 0.938}, {\"word\": \"會\"}, {\"word\": \"去\", \"start\": 592.344, \"end\": 592.804, \"score\": 0.914}, {\"word\": \"觀\"}, {\"word\": \"察\", \"start\": 592.804, \"end\": 593.104, \"score\": 0.995}, {\"word\": \"有\", \"start\": 593.104, \"end\": 593.265, \"score\": 0.955}, {\"word\": \"沒\", \"start\": 593.265, \"end\": 593.365, \"score\": 0.632}, {\"word\": \"有\", \"start\": 593.365, \"end\": 593.805, \"score\": 0.953}, {\"word\": \"他\", \"start\": 593.805, \"end\": 594.046, \"score\": 0.861}, {\"word\": \"們\"}, {\"word\": \"所\", \"start\": 594.046, \"end\": 594.226, \"score\": 0.887}, {\"word\": \"一\", \"start\": 594.226, \"end\": 594.326, \"score\": 0.97}, {\"word\": \"律\", \"start\": 594.326, \"end\": 594.446, \"score\": 0.866}, {\"word\": \"的\", \"start\": 594.446, \"end\": 594.486, \"score\": 0.503}, {\"word\": \"這\"}, {\"word\": \"些\", \"start\": 594.486, \"end\": 594.646, \"score\": 0.873}, {\"word\": \"行\", \"start\": 594.646, \"end\": 594.827, \"score\": 0.956}, {\"word\": \"刑\", \"start\": 594.827, \"end\": 595.167, \"score\": 0.94}, {\"word\": \"他\", \"start\": 595.167, \"end\": 595.307, \"score\": 0.989}, {\"word\": \"所\", \"start\": 595.307, \"end\": 595.467, \"score\": 0.998}, {\"word\": \"做\", \"start\": 595.467, \"end\": 595.628, \"score\": 0.978}, {\"word\": \"出\", \"start\": 595.628, \"end\": 595.908, \"score\": 0.813}, {\"word\": \"來\"}, {\"word\": \"的\", \"start\": 595.908, \"end\": 596.489, \"score\": 0.96}, {\"word\": \"協\"}, {\"word\": \"助\", \"start\": 596.489, \"end\": 596.629, \"score\": 0.991}, {\"word\": \"法\", \"start\": 596.629, \"end\": 596.749, \"score\": 0.999}, {\"word\": \"官\", \"start\": 596.749, \"end\": 596.889, \"score\": 0.967}, {\"word\": \"所\", \"start\": 596.889, \"end\": 597.049, \"score\": 0.959}, {\"word\": \"做\", \"start\": 597.049, \"end\": 597.209, \"score\": 0.987}, {\"word\": \"出\", \"start\": 597.209, \"end\": 597.31, \"score\": 0.977}, {\"word\": \"來\"}, {\"word\": \"這\"}, {\"word\": \"些\", \"start\": 597.31, \"end\": 597.41, \"score\": 0.799}, {\"word\": \"的\", \"start\": 597.41, \"end\": 597.49, \"score\": 0.751}, {\"word\": \"決\"}, {\"word\": \"定\", \"start\": 597.49, \"end\": 597.51, \"score\": 0.0}, {\"word\": \"我\", \"start\": 630.453, \"end\": 631.554, \"score\": 0.925}, {\"word\": \"認\"}, {\"word\": \"為\"}, {\"word\": \"適\"}, {\"word\": \"材\", \"start\": 631.554, \"end\": 632.034, \"score\": 0.924}, {\"word\": \"適\"}, {\"word\": \"用\", \"start\": 632.034, \"end\": 633.155, \"score\": 0.964}, {\"word\": \"未\", \"start\": 633.155, \"end\": 633.655, \"score\": 0.876}, {\"word\": \"來\"}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"是\", \"start\": 633.655, \"end\": 633.795, \"score\": 0.989}, {\"word\": \"一\", \"start\": 633.795, \"end\": 633.996, \"score\": 0.9}, {\"word\": \"個\"}, {\"word\": \"新\", \"start\": 633.996, \"end\": 634.256, \"score\": 0.943}, {\"word\": \"制\", \"start\": 634.256, \"end\": 634.396, \"score\": 0.857}, {\"word\": \"我\", \"start\": 634.396, \"end\": 635.737, \"score\": 0.91}, {\"word\": \"們\"}, {\"word\": \"稅\"}, {\"word\": \"審\"}, {\"word\": \"官\", \"start\": 635.737, \"end\": 635.897, \"score\": 0.878}, {\"word\": \"的\", \"start\": 635.897, \"end\": 636.498, \"score\": 0.966}, {\"word\": \"編\"}, {\"word\": \"制\", \"start\": 636.498, \"end\": 637.038, \"score\": 0.982}, {\"word\": \"是\", \"start\": 637.038, \"end\": 637.378, \"score\": 0.942}, {\"word\": \"目\", \"start\": 637.378, \"end\": 637.538, \"score\": 0.999}, {\"word\": \"前\", \"start\": 637.538, \"end\": 637.699, \"score\": 0.997}, {\"word\": \"沒\", \"start\": 637.699, \"end\": 637.879, \"score\": 0.889}, {\"word\": \"有\", \"start\": 637.879, \"end\": 638.059, \"score\": 1.0}, {\"word\": \"的\", \"start\": 638.059, \"end\": 638.639, \"score\": 0.999}, {\"word\": \"我\", \"start\": 638.639, \"end\": 638.799, \"score\": 0.874}, {\"word\": \"也\", \"start\": 638.799, \"end\": 638.959, \"score\": 0.875}, {\"word\": \"希\", \"start\": 638.959, \"end\": 639.08, \"score\": 0.99}, {\"word\": \"望\", \"start\": 639.08, \"end\": 639.44, \"score\": 0.944}, {\"word\": \"說\"}, {\"word\": \"我\", \"start\": 639.44, \"end\": 640.261, \"score\": 0.951}, {\"word\": \"們\"}, {\"word\": \"有\", \"start\": 640.261, \"end\": 641.201, \"score\": 0.957}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"好\", \"start\": 641.201, \"end\": 641.481, \"score\": 0.999}, {\"word\": \"的\", \"start\": 641.481, \"end\": 642.022, \"score\": 0.926}, {\"word\": \"利\", \"start\": 642.022, \"end\": 642.142, \"score\": 0.962}, {\"word\": \"益\", \"start\": 642.142, \"end\": 642.242, \"score\": 0.8}, {\"word\": \"良\", \"start\": 642.242, \"end\": 642.482, \"score\": 0.965}, {\"word\": \"善\", \"start\": 642.482, \"end\": 642.682, \"score\": 0.878}, {\"word\": \"的\", \"start\": 642.682, \"end\": 644.404, \"score\": 0.967}, {\"word\": \"想\", \"start\": 644.404, \"end\": 644.704, \"score\": 0.993}, {\"word\": \"法\", \"start\": 644.704, \"end\": 645.384, \"score\": 0.997}, {\"word\": \"能\", \"start\": 645.384, \"end\": 645.885, \"score\": 0.96}, {\"word\": \"夠\"}, {\"word\": \"符\", \"start\": 645.885, \"end\": 646.065, \"score\": 0.904}, {\"word\": \"合\", \"start\": 646.065, \"end\": 646.225, \"score\": 0.89}, {\"word\": \"民\", \"start\": 646.225, \"end\": 646.545, \"score\": 0.937}, {\"word\": \"眾\"}, {\"word\": \"的\", \"start\": 646.545, \"end\": 646.706, \"score\": 0.999}, {\"word\": \"期\", \"start\": 646.706, \"end\": 646.926, \"score\": 0.913}, {\"word\": \"待\", \"start\": 646.926, \"end\": 648.007, \"score\": 0.944}, {\"word\": \"也\", \"start\": 648.007, \"end\": 648.187, \"score\": 0.999}, {\"word\": \"能\", \"start\": 648.187, \"end\": 649.007, \"score\": 0.902}, {\"word\": \"夠\"}, {\"word\": \"實\"}, {\"word\": \"際\"}, {\"word\": \"幫\"}, {\"word\": \"助\", \"start\": 649.007, \"end\": 649.127, \"score\": 0.994}, {\"word\": \"到\", \"start\": 649.127, \"end\": 649.448, \"score\": 1.0}, {\"word\": \"相\", \"start\": 649.448, \"end\": 649.908, \"score\": 0.956}, {\"word\": \"關\"}, {\"word\": \"我\", \"start\": 649.908, \"end\": 650.769, \"score\": 0.908}, {\"word\": \"們\"}, {\"word\": \"業\"}, {\"word\": \"務\"}, {\"word\": \"推\", \"start\": 650.769, \"end\": 651.109, \"score\": 0.941}, {\"word\": \"動\"}, {\"word\": \"的\", \"start\": 651.109, \"end\": 651.389, \"score\": 0.926}, {\"word\": \"過\"}, {\"word\": \"程\", \"start\": 651.389, \"end\": 651.649, \"score\": 0.856}, {\"word\": \"裡\"}, {\"word\": \"面\", \"start\": 651.649, \"end\": 652.09, \"score\": 1.0}, {\"word\": \"能\", \"start\": 652.09, \"end\": 652.39, \"score\": 0.933}, {\"word\": \"夠\"}, {\"word\": \"更\", \"start\": 652.39, \"end\": 652.53, \"score\": 0.999}, {\"word\": \"加\", \"start\": 652.53, \"end\": 652.73, \"score\": 0.999}, {\"word\": \"順\"}, {\"word\": \"遂\", \"start\": 652.73, \"end\": 652.97, \"score\": 0.916}, {\"word\": \"所\", \"start\": 652.97, \"end\": 653.591, \"score\": 0.936}, {\"word\": \"以\", \"start\": 653.591, \"end\": 653.751, \"score\": 0.874}, {\"word\": \"我\", \"start\": 653.751, \"end\": 653.911, \"score\": 0.991}, {\"word\": \"也\", \"start\": 653.911, \"end\": 654.131, \"score\": 0.993}, {\"word\": \"希\", \"start\": 654.131, \"end\": 654.251, \"score\": 0.996}, {\"word\": \"望\", \"start\": 654.251, \"end\": 654.371, \"score\": 0.998}, {\"word\": \"我\", \"start\": 654.371, \"end\": 655.472, \"score\": 0.926}, {\"word\": \"們\"}, {\"word\": \"司\", \"start\": 655.472, \"end\": 655.572, \"score\": 0.801}, {\"word\": \"法\", \"start\": 655.572, \"end\": 655.692, \"score\": 0.905}, {\"word\": \"院\", \"start\": 655.692, \"end\": 655.793, \"score\": 0.8}, {\"word\": \"這\"}, {\"word\": \"邊\"}, {\"word\": \"對\"}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"部\", \"start\": 655.793, \"end\": 655.913, \"score\": 0.833}, {\"word\": \"分\", \"start\": 655.913, \"end\": 656.013, \"score\": 0.8}, {\"word\": \"應\"}, {\"word\": \"該\"}, {\"word\": \"是\", \"start\": 656.013, \"end\": 656.033, \"score\": 0.0}, {\"word\": \"要\", \"start\": 656.033, \"end\": 656.053, \"score\": 0.0}, {\"word\": \"謝\"}, {\"word\": \"謝\"}, {\"word\": \"委\", \"start\": 657.894, \"end\": 657.974, \"score\": 0.75}, {\"word\": \"員\"}, {\"word\": \"指\", \"start\": 657.974, \"end\": 658.234, \"score\": 0.923}, {\"word\": \"教\", \"start\": 658.234, \"end\": 658.254, \"score\": 0.0}], \"language\": \"zh\"}","srt":"1\n00:00:00,354 --> 00:00:15,365\n發言好謝謝主席我們有請黃副秘書長請黃副秘書長\n\n2\n00:00:20,935 --> 00:00:34,901\n委員好我們今天要審查的是有關稅務行政事件的這個審理法還有我們行政法院組織法相關的條文那對於當前這個制度下稅務事件繁雜且難以勝訴的這種這個弊病\n\n3\n00:00:38,763 --> 00:00:38,783\n議員：陳宇\n\n4\n00:00:51,553 --> 00:01:18,086\n既然這部草案是由這個產官學的各界專家組成委員會研擬超過兩年的時間就是期待能夠建立起一個更具專業也更具效能的這個稅務行政訴訟的制度那未來新制上路對納稅的這個民眾來說應該也是相當有感的一個稅務改革而這一部的草案內容這個範圍非常的廣泛那今天我想就幾個問題來請教我們副秘書長\n\n5\n00:01:21,207 --> 00:01:46,113\n過去的實務經驗上可能因為稅增機關會分次核克不同的這個數額的稅單導致民眾在稅單這個分增上需要分開來救濟而各跑一次的這個複查還有訴願訴訟那看到這一次的我們草案當中提出相關配套盡可能讓稅務分增能夠一次解決\n\n6\n00:01:47,745 --> 00:02:04,359\n不過對民眾來說我們這個長年被訴訟所困的最麻煩的是怕繞入這個無限的這個循環所以我想請教蜂蜜實施新之後如何來增進效率來避免訴訟的這種曠日廢時\n\n7\n00:02:07,338 --> 00:02:07,358\n委員會長\n\n8\n00:02:56,664 --> 00:02:58,205\n議員提醒副委員會來推行實施的這個新制會比舊制還省事嗎?\n\n9\n00:03:20,599 --> 00:03:28,104\n因為依照這個規定他在訴訟中對相關的這些爭議點你就算沒有在那個稅政機關的時候去講你可以在訴訟中去講甚至剛才也有講到說今天發現有其他這些稅稅額你也可以透過透過去追加的方式去診科不用再回到原稅單單位可以讓這個程序所以會明顯證實就對了然後雙方都可以去作評跟追加這一個訴訟就把這一個稅務的這一真正的爭議在這邊就得到終結解決不需要來來回回\n\n10\n00:03:49,958 --> 00:04:13,203\n好,那我們這一次的這個草案當中還有另外一個重點是這個稅務事件專業性和複雜性的部分那法官或事務官對於這個課稅的基礎推計以及這個積增事務的經驗及量能有限不過客觀或是不夠這個準確的推計可能會損及到納稅義務人的\n\n11\n00:04:16,283 --> 00:04:40,771\n所以我們需要稅務審查官借重其稅務的專業及資深精力來協助我們辦理相關的審查案件而對於稅審官的資格我們看到組織法第20條之3有相關的任用規定那我想就叫做未來不管是要從稅務機關來借調或是聆聘是否會有公平競爭的標準\n\n12\n00:04:42,981 --> 00:04:48,662\n跟委員報告齁那麼剛才有說明過這個稅審官是協助法院去做這些推計課稅那麼做最後到底要課多少稅這部分的計算這個需要高度的這些審查專業所以我們現在規劃這個稅審官原則上都是已經有在行政單位操作這些經驗的來協助法院那至於說所以專業性我們初期是這樣\n\n13\n00:05:08,686 --> 00:05:27,603\n那大家剛才委員隨行的這些公平性的部分其實剛才也報告過這個制度其實是參考那個智慧財產法院的那個技術長官技術長官他的技術性甚至比稅務更高那但是以這幾年的20年來操作這一個質疑基本上目前已經比較少聽到\n\n14\n00:05:48,331 --> 00:06:16,777\n有他的老闆也就是法官在那一邊所以以我們的這個認為說以其他國家的這個操作經驗應該是因為這個制度大致上參考日本已經有來已久但是大家各界以及委員的這個垂詢將來我們在制度實施的時候我們一定會高度的這個要求所以我想這部分將來的稅審官因為我們有類似計審官的這個操作經驗所以相關的這些規範我們都會去把它制定清楚然後符合各界的這個需求好\n\n15\n00:06:18,825 --> 00:06:45,907\n我想請教傅敏,就我觀察未來稅審官的職務會不會是一個很搶手的職務?跟委員報告,如果比較智慧,我們當時制裁法院的那個因為剛才張委員有講,我們有提高待遇所以以以前的經驗的話,我當然不敢講百分之百都一樣但是他們是蠻歡迎的以這20年來在智慧局調來這邊他們蠻歡迎而且可以了解訴訟的這一塊\n\n16\n00:06:48,049 --> 00:06:55,933\n對將來他們回到專業單位裡面去知道正當法律程序是什麼這一部分幫助其實蠻大所以應該應該我們樂觀期待將來會會不應該是蠻搶手的我不敢講說絕對搶手但是因以我們的以往經驗應該是還蠻蠻可以期待的\n\n17\n00:07:05,078 --> 00:07:24,964\n會受歡迎另外參考我們這個草案的副表對於稅審官的員額最多是10位現有的四處行政法院我們預計各會分別設置多少位的稅審官是否足以因應龐大的未來的稅務案件量\n\n18\n00:07:26,331 --> 00:07:51,758\n跟委員報告齁目前我們初步規劃我相信在不會太多啦齁因為說實話我們司法院的這些總言而框住我們沒有太多的語意去用一些多餘的這些人力所以我們一定用在搭口上我們初步規劃應該也不會超過五位啦不會超過五位初步的案件但將來看案件的這個需求好那也有可能就一處行政法院可能編制只有一位左右的這個稅審官\n\n19\n00:07:53,388 --> 00:07:53,568\n議員﹚陳俊宇\n\n20\n00:08:11,211 --> 00:08:29,205\n對,我們現在如果編定五位的話就是看起來就是會有一處可能其中會有幾處的這個行政法院是編制一個人的緣額那未來假設我們只有編制一位的緣額那遇到這個迴避的情況的這種情況我們要如何來因應\n\n21\n00:08:30,638 --> 00:08:59,178\n講那個那個就是那個稅務審查官是有其實有資源的這個制度所以其實因為他並不是像法官說你配在配在台北就一定是台北的那像像那個我們家最高行政法院也有跟他目前沒有所以他需要的時候他像像下面的那個法院的下級法院的這個這個那個司法事務官就就借調到借調到那個最高行政法院所以我們還是有這樣子機動調整的這些空間\n\n22\n00:09:01,855 --> 00:09:20,909\n我想還牽涉到一個問題就是未來稅審官都是來自我們稅務機關裡面的優秀精英在戒掉期限期滿之後稅審官還是要回歸到原任的稅務機關來任職如何來建立民眾對於我們稅審官的信任會站在保障納稅者的權利的角度\n\n23\n00:09:29,175 --> 00:09:38,750\n而對這個稅審官本身來說到行政法院來任職的表現是否也會影響到他未來回任之後的這個升遷的這個關係?\n\n24\n00:09:40,609 --> 00:09:57,510\n跟委員報告以目前已經有20年經驗的那個技術長官來講的話其實他到專業法院裡面的這些表現有法官會去做考核外界也會去觀察有沒有他們所一律的這些行刑他所做出來的協助法官所做出來這些的決定\n\n25\n00:10:30,453 --> 00:10:56,053\n我認為適材適用未來這個是一個新制我們稅審官的編制是目前沒有的我也希望說我們有這個好的利益良善的想法能夠符合民眾的期待也能夠實際幫助到相關我們業務推動的過程裡面能夠更加順遂所以我也希望我們司法院這邊對這個部分應該是要\n\n26\n00:10:57,894 --> 00:10:58,254\n謝謝委員指教\n\n","tsv":"start\tend\ttext\n354\t15365\t發言好謝謝主席我們有請黃副秘書長請黃副秘書長\n20935\t34901\t委員好我們今天要審查的是有關稅務行政事件的這個審理法還有我們行政法院組織法相關的條文那對於當前這個制度下稅務事件繁雜且難以勝訴的這種這個弊病\n38763\t38783\t議員：陳宇\n51553\t78086\t既然這部草案是由這個產官學的各界專家組成委員會研擬超過兩年的時間就是期待能夠建立起一個更具專業也更具效能的這個稅務行政訴訟的制度那未來新制上路對納稅的這個民眾來說應該也是相當有感的一個稅務改革而這一部的草案內容這個範圍非常的廣泛那今天我想就幾個問題來請教我們副秘書長\n81207\t106113\t過去的實務經驗上可能因為稅增機關會分次核克不同的這個數額的稅單導致民眾在稅單這個分增上需要分開來救濟而各跑一次的這個複查還有訴願訴訟那看到這一次的我們草案當中提出相關配套盡可能讓稅務分增能夠一次解決\n107745\t124359\t不過對民眾來說我們這個長年被訴訟所困的最麻煩的是怕繞入這個無限的這個循環所以我想請教蜂蜜實施新之後如何來增進效率來避免訴訟的這種曠日廢時\n127338\t127358\t委員會長\n147961\t176544\t⋯⋯⋯⋯⋯⋯\n176664\t178205\t議員提醒副委員會來推行實施的這個新制會比舊制還省事嗎?\n200599\t208104\t因為依照這個規定他在訴訟中對相關的這些爭議點你就算沒有在那個稅政機關的時候去講你可以在訴訟中去講甚至剛才也有講到說今天發現有其他這些稅稅額你也可以透過透過去追加的方式去診科不用再回到原稅單單位可以讓這個程序所以會明顯證實就對了然後雙方都可以去作評跟追加這一個訴訟就把這一個稅務的這一真正的爭議在這邊就得到終結解決不需要來來回回\n229958\t253203\t好,那我們這一次的這個草案當中還有另外一個重點是這個稅務事件專業性和複雜性的部分那法官或事務官對於這個課稅的基礎推計以及這個積增事務的經驗及量能有限不過客觀或是不夠這個準確的推計可能會損及到納稅義務人的\n256283\t280771\t所以我們需要稅務審查官借重其稅務的專業及資深精力來協助我們辦理相關的審查案件而對於稅審官的資格我們看到組織法第20條之3有相關的任用規定那我想就叫做未來不管是要從稅務機關來借調或是聆聘是否會有公平競爭的標準\n282981\t288662\t跟委員報告齁 那麼剛才有說明過 這個稅審官是協助法院去做這些推計課稅 那麼做最後到底要課多少稅這部分的計算 這個需要高度的這些審查專業 所以我們現在規劃這個稅審官原則上都是已經有在行政單位操作這些經驗的來協助法院 那至於說 所以專業性我們初期是這樣\n308686\t327603\t那大家剛才委員隨行的這些公平性的部分其實剛才也報告過這個制度其實是參考那個智慧財產法院的那個技術長官技術長官他的技術性甚至比稅務更高那但是以這幾年的20年來操作這一個質疑基本上目前已經比較少聽到\n328404\t348251\t﹏﹏﹏\n348331\t376777\t有他的老闆也就是法官在那一邊所以以我們的這個認為說以其他國家的這個操作經驗應該是因為這個制度大致上參考日本已經有來已久但是大家各界以及委員的這個垂詢將來我們在制度實施的時候我們一定會高度的這個要求所以我想這部分將來的稅審官因為我們有類似計審官的這個操作經驗所以相關的這些規範我們都會去把它制定清楚然後符合各界的這個需求好\n378825\t405907\t我想請教傅敏,就我觀察未來稅審官的職務會不會是一個很搶手的職務?跟委員報告,如果比較智慧,我們當時制裁法院的那個因為剛才張委員有講,我們有提高待遇所以以以前的經驗的話,我當然不敢講百分之百都一樣但是他們是蠻歡迎的以這20年來在智慧局調來這邊他們蠻歡迎而且可以了解訴訟的這一塊\n408049\t415933\t對將來他們回到專業單位裡面去知道正當法律程序是什麼這一部分幫助其實蠻大所以應該應該我們樂觀期待將來會會不應該是蠻搶手的我不敢講說絕對搶手但是因以我們的以往經驗應該是還蠻蠻可以期待的\n425078\t444964\t會受歡迎另外參考我們這個草案的副表對於稅審官的員額最多是10位現有的四處行政法院我們預計各會分別設置多少位的稅審官是否足以因應龐大的未來的稅務案件量\n446331\t471758\t跟委員報告齁目前我們初步規劃我相信在不會太多啦齁因為說實話我們司法院的這些總言而框住我們沒有太多的語意去用一些多餘的這些人力所以我們一定用在搭口上我們初步規劃應該也不會超過五位啦不會超過五位初步的案件但將來看案件的這個需求好那也有可能就一處行政法院可能編制只有一位左右的這個稅審官\n473388\t473568\t議員﹚陳俊宇\n491211\t509205\t對,我們現在如果編定五位的話就是看起來就是會有一處可能其中會有幾處的這個行政法院是編制一個人的緣額那未來假設我們只有編制一位的緣額那遇到這個迴避的情況的這種情況我們要如何來因應\n510638\t539178\t講那個那個就是那個稅務審查官是有其實有資源的這個制度所以其實因為他並不是像法官說你配在配在台北就一定是台北的那像像那個我們家最高行政法院也有跟他目前沒有所以他需要的時候他像像下面的那個法院的下級法院的這個這個那個司法事務官就就借調到借調到那個最高行政法院所以我們還是有這樣子機動調整的這些空間\n541855\t560909\t我想還牽涉到一個問題就是未來稅審官都是來自我們稅務機關裡面的優秀精英在戒掉期限期滿之後稅審官還是要回歸到原任的稅務機關來任職如何來建立民眾對於我們稅審官的信任會站在保障納稅者的權利的角度\n569175\t578750\t而對這個稅審官本身來說到行政法院來任職的表現是否也會影響到他未來回任之後的這個升遷的這個關係?\n580609\t597510\t跟委員報告以目前已經有20年經驗的那個技術長官來講的話其實他到專業法院裡面的這些表現有法官會去做考核外界也會去觀察有沒有他們所一律的這些行刑他所做出來的協助法官所做出來這些的決定\n599292\t629292\t﹏﹏\n630453\t656053\t我認為適材適用未來這個是一個新制我們稅審官的編制是目前沒有的我也希望說我們有這個好的利益良善的想法能夠符合民眾的期待也能夠實際幫助到相關我們業務推動的過程裡面能夠更加順遂所以我也希望我們司法院這邊對這個部分應該是要\n657894\t658254\t謝謝委員指教\n","txt":"發言好謝謝主席我們有請黃副秘書長請黃副秘書長\n委員好我們今天要審查的是有關稅務行政事件的這個審理法還有我們行政法院組織法相關的條文那對於當前這個制度下稅務事件繁雜且難以勝訴的這種這個弊病\n議員：陳宇\n既然這部草案是由這個產官學的各界專家組成委員會研擬超過兩年的時間就是期待能夠建立起一個更具專業也更具效能的這個稅務行政訴訟的制度那未來新制上路對納稅的這個民眾來說應該也是相當有感的一個稅務改革而這一部的草案內容這個範圍非常的廣泛那今天我想就幾個問題來請教我們副秘書長\n過去的實務經驗上可能因為稅增機關會分次核克不同的這個數額的稅單導致民眾在稅單這個分增上需要分開來救濟而各跑一次的這個複查還有訴願訴訟那看到這一次的我們草案當中提出相關配套盡可能讓稅務分增能夠一次解決\n不過對民眾來說我們這個長年被訴訟所困的最麻煩的是怕繞入這個無限的這個循環所以我想請教蜂蜜實施新之後如何來增進效率來避免訴訟的這種曠日廢時\n委員會長\n⋯⋯⋯⋯⋯⋯\n議員提醒副委員會來推行實施的這個新制會比舊制還省事嗎?\n因為依照這個規定他在訴訟中對相關的這些爭議點你就算沒有在那個稅政機關的時候去講你可以在訴訟中去講甚至剛才也有講到說今天發現有其他這些稅稅額你也可以透過透過去追加的方式去診科不用再回到原稅單單位可以讓這個程序所以會明顯證實就對了然後雙方都可以去作評跟追加這一個訴訟就把這一個稅務的這一真正的爭議在這邊就得到終結解決不需要來來回回\n好,那我們這一次的這個草案當中還有另外一個重點是這個稅務事件專業性和複雜性的部分那法官或事務官對於這個課稅的基礎推計以及這個積增事務的經驗及量能有限不過客觀或是不夠這個準確的推計可能會損及到納稅義務人的\n所以我們需要稅務審查官借重其稅務的專業及資深精力來協助我們辦理相關的審查案件而對於稅審官的資格我們看到組織法第20條之3有相關的任用規定那我想就叫做未來不管是要從稅務機關來借調或是聆聘是否會有公平競爭的標準\n跟委員報告齁 那麼剛才有說明過 這個稅審官是協助法院去做這些推計課稅 那麼做最後到底要課多少稅這部分的計算 這個需要高度的這些審查專業 所以我們現在規劃這個稅審官原則上都是已經有在行政單位操作這些經驗的來協助法院 那至於說 所以專業性我們初期是這樣\n那大家剛才委員隨行的這些公平性的部分其實剛才也報告過這個制度其實是參考那個智慧財產法院的那個技術長官技術長官他的技術性甚至比稅務更高那但是以這幾年的20年來操作這一個質疑基本上目前已經比較少聽到\n﹏﹏﹏\n有他的老闆也就是法官在那一邊所以以我們的這個認為說以其他國家的這個操作經驗應該是因為這個制度大致上參考日本已經有來已久但是大家各界以及委員的這個垂詢將來我們在制度實施的時候我們一定會高度的這個要求所以我想這部分將來的稅審官因為我們有類似計審官的這個操作經驗所以相關的這些規範我們都會去把它制定清楚然後符合各界的這個需求好\n我想請教傅敏,就我觀察未來稅審官的職務會不會是一個很搶手的職務?跟委員報告,如果比較智慧,我們當時制裁法院的那個因為剛才張委員有講,我們有提高待遇所以以以前的經驗的話,我當然不敢講百分之百都一樣但是他們是蠻歡迎的以這20年來在智慧局調來這邊他們蠻歡迎而且可以了解訴訟的這一塊\n對將來他們回到專業單位裡面去知道正當法律程序是什麼這一部分幫助其實蠻大所以應該應該我們樂觀期待將來會會不應該是蠻搶手的我不敢講說絕對搶手但是因以我們的以往經驗應該是還蠻蠻可以期待的\n會受歡迎另外參考我們這個草案的副表對於稅審官的員額最多是10位現有的四處行政法院我們預計各會分別設置多少位的稅審官是否足以因應龐大的未來的稅務案件量\n跟委員報告齁目前我們初步規劃我相信在不會太多啦齁因為說實話我們司法院的這些總言而框住我們沒有太多的語意去用一些多餘的這些人力所以我們一定用在搭口上我們初步規劃應該也不會超過五位啦不會超過五位初步的案件但將來看案件的這個需求好那也有可能就一處行政法院可能編制只有一位左右的這個稅審官\n議員﹚陳俊宇\n對,我們現在如果編定五位的話就是看起來就是會有一處可能其中會有幾處的這個行政法院是編制一個人的緣額那未來假設我們只有編制一位的緣額那遇到這個迴避的情況的這種情況我們要如何來因應\n講那個那個就是那個稅務審查官是有其實有資源的這個制度所以其實因為他並不是像法官說你配在配在台北就一定是台北的那像像那個我們家最高行政法院也有跟他目前沒有所以他需要的時候他像像下面的那個法院的下級法院的這個這個那個司法事務官就就借調到借調到那個最高行政法院所以我們還是有這樣子機動調整的這些空間\n我想還牽涉到一個問題就是未來稅審官都是來自我們稅務機關裡面的優秀精英在戒掉期限期滿之後稅審官還是要回歸到原任的稅務機關來任職如何來建立民眾對於我們稅審官的信任會站在保障納稅者的權利的角度\n而對這個稅審官本身來說到行政法院來任職的表現是否也會影響到他未來回任之後的這個升遷的這個關係?\n跟委員報告以目前已經有20年經驗的那個技術長官來講的話其實他到專業法院裡面的這些表現有法官會去做考核外界也會去觀察有沒有他們所一律的這些行刑他所做出來的協助法官所做出來這些的決定\n﹏﹏\n我認為適材適用未來這個是一個新制我們稅審官的編制是目前沒有的我也希望說我們有這個好的利益良善的想法能夠符合民眾的期待也能夠實際幫助到相關我們業務推動的過程裡面能夠更加順遂所以我也希望我們司法院這邊對這個部分應該是要\n謝謝委員指教\n","vtt":"WEBVTT\n\n00:00.354 --> 00:15.365\n發言好謝謝主席我們有請黃副秘書長請黃副秘書長\n\n00:20.935 --> 00:34.901\n委員好我們今天要審查的是有關稅務行政事件的這個審理法還有我們行政法院組織法相關的條文那對於當前這個制度下稅務事件繁雜且難以勝訴的這種這個弊病\n\n00:38.763 --> 00:38.783\n議員：陳宇\n\n00:51.553 --> 01:18.086\n既然這部草案是由這個產官學的各界專家組成委員會研擬超過兩年的時間就是期待能夠建立起一個更具專業也更具效能的這個稅務行政訴訟的制度那未來新制上路對納稅的這個民眾來說應該也是相當有感的一個稅務改革而這一部的草案內容這個範圍非常的廣泛那今天我想就幾個問題來請教我們副秘書長\n\n01:21.207 --> 01:46.113\n過去的實務經驗上可能因為稅增機關會分次核克不同的這個數額的稅單導致民眾在稅單這個分增上需要分開來救濟而各跑一次的這個複查還有訴願訴訟那看到這一次的我們草案當中提出相關配套盡可能讓稅務分增能夠一次解決\n\n01:47.745 --> 02:04.359\n不過對民眾來說我們這個長年被訴訟所困的最麻煩的是怕繞入這個無限的這個循環所以我想請教蜂蜜實施新之後如何來增進效率來避免訴訟的這種曠日廢時\n\n02:07.338 --> 02:07.358\n委員會長\n\n02:56.664 --> 02:58.205\n議員提醒副委員會來推行實施的這個新制會比舊制還省事嗎?\n\n03:20.599 --> 03:28.104\n因為依照這個規定他在訴訟中對相關的這些爭議點你就算沒有在那個稅政機關的時候去講你可以在訴訟中去講甚至剛才也有講到說今天發現有其他這些稅稅額你也可以透過透過去追加的方式去診科不用再回到原稅單單位可以讓這個程序所以會明顯證實就對了然後雙方都可以去作評跟追加這一個訴訟就把這一個稅務的這一真正的爭議在這邊就得到終結解決不需要來來回回\n\n03:49.958 --> 04:13.203\n好,那我們這一次的這個草案當中還有另外一個重點是這個稅務事件專業性和複雜性的部分那法官或事務官對於這個課稅的基礎推計以及這個積增事務的經驗及量能有限不過客觀或是不夠這個準確的推計可能會損及到納稅義務人的\n\n04:16.283 --> 04:40.771\n所以我們需要稅務審查官借重其稅務的專業及資深精力來協助我們辦理相關的審查案件而對於稅審官的資格我們看到組織法第20條之3有相關的任用規定那我想就叫做未來不管是要從稅務機關來借調或是聆聘是否會有公平競爭的標準\n\n04:42.981 --> 04:48.662\n跟委員報告齁那麼剛才有說明過這個稅審官是協助法院去做這些推計課稅那麼做最後到底要課多少稅這部分的計算這個需要高度的這些審查專業所以我們現在規劃這個稅審官原則上都是已經有在行政單位操作這些經驗的來協助法院那至於說所以專業性我們初期是這樣\n\n05:08.686 --> 05:27.603\n那大家剛才委員隨行的這些公平性的部分其實剛才也報告過這個制度其實是參考那個智慧財產法院的那個技術長官技術長官他的技術性甚至比稅務更高那但是以這幾年的20年來操作這一個質疑基本上目前已經比較少聽到\n\n05:48.331 --> 06:16.777\n有他的老闆也就是法官在那一邊所以以我們的這個認為說以其他國家的這個操作經驗應該是因為這個制度大致上參考日本已經有來已久但是大家各界以及委員的這個垂詢將來我們在制度實施的時候我們一定會高度的這個要求所以我想這部分將來的稅審官因為我們有類似計審官的這個操作經驗所以相關的這些規範我們都會去把它制定清楚然後符合各界的這個需求好\n\n06:18.825 --> 06:45.907\n我想請教傅敏,就我觀察未來稅審官的職務會不會是一個很搶手的職務?跟委員報告,如果比較智慧,我們當時制裁法院的那個因為剛才張委員有講,我們有提高待遇所以以以前的經驗的話,我當然不敢講百分之百都一樣但是他們是蠻歡迎的以這20年來在智慧局調來這邊他們蠻歡迎而且可以了解訴訟的這一塊\n\n06:48.049 --> 06:55.933\n對將來他們回到專業單位裡面去知道正當法律程序是什麼這一部分幫助其實蠻大所以應該應該我們樂觀期待將來會會不應該是蠻搶手的我不敢講說絕對搶手但是因以我們的以往經驗應該是還蠻蠻可以期待的\n\n07:05.078 --> 07:24.964\n會受歡迎另外參考我們這個草案的副表對於稅審官的員額最多是10位現有的四處行政法院我們預計各會分別設置多少位的稅審官是否足以因應龐大的未來的稅務案件量\n\n07:26.331 --> 07:51.758\n跟委員報告齁目前我們初步規劃我相信在不會太多啦齁因為說實話我們司法院的這些總言而框住我們沒有太多的語意去用一些多餘的這些人力所以我們一定用在搭口上我們初步規劃應該也不會超過五位啦不會超過五位初步的案件但將來看案件的這個需求好那也有可能就一處行政法院可能編制只有一位左右的這個稅審官\n\n07:53.388 --> 07:53.568\n議員﹚陳俊宇\n\n08:11.211 --> 08:29.205\n對,我們現在如果編定五位的話就是看起來就是會有一處可能其中會有幾處的這個行政法院是編制一個人的緣額那未來假設我們只有編制一位的緣額那遇到這個迴避的情況的這種情況我們要如何來因應\n\n08:30.638 --> 08:59.178\n講那個那個就是那個稅務審查官是有其實有資源的這個制度所以其實因為他並不是像法官說你配在配在台北就一定是台北的那像像那個我們家最高行政法院也有跟他目前沒有所以他需要的時候他像像下面的那個法院的下級法院的這個這個那個司法事務官就就借調到借調到那個最高行政法院所以我們還是有這樣子機動調整的這些空間\n\n09:01.855 --> 09:20.909\n我想還牽涉到一個問題就是未來稅審官都是來自我們稅務機關裡面的優秀精英在戒掉期限期滿之後稅審官還是要回歸到原任的稅務機關來任職如何來建立民眾對於我們稅審官的信任會站在保障納稅者的權利的角度\n\n09:29.175 --> 09:38.750\n而對這個稅審官本身來說到行政法院來任職的表現是否也會影響到他未來回任之後的這個升遷的這個關係?\n\n09:40.609 --> 09:57.510\n跟委員報告以目前已經有20年經驗的那個技術長官來講的話其實他到專業法院裡面的這些表現有法官會去做考核外界也會去觀察有沒有他們所一律的這些行刑他所做出來的協助法官所做出來這些的決定\n\n10:30.453 --> 10:56.053\n我認為適材適用未來這個是一個新制我們稅審官的編制是目前沒有的我也希望說我們有這個好的利益良善的想法能夠符合民眾的期待也能夠實際幫助到相關我們業務推動的過程裡面能夠更加順遂所以我也希望我們司法院這邊對這個部分應該是要\n\n10:57.894 --> 10:58.254\n謝謝委員指教\n\n","segments":[{"start":0.354,"end":15.365,"text":"發言好謝謝主席我們有請黃副秘書長請黃副秘書長"},{"start":20.935,"end":34.901,"text":"委員好我們今天要審查的是有關稅務行政事件的這個審理法還有我們行政法院組織法相關的條文那對於當前這個制度下稅務事件繁雜且難以勝訴的這種這個弊病"},{"start":38.763,"end":38.783,"text":"議員：陳宇"},{"start":51.553,"end":78.086,"text":"既然這部草案是由這個產官學的各界專家組成委員會研擬超過兩年的時間就是期待能夠建立起一個更具專業也更具效能的這個稅務行政訴訟的制度那未來新制上路對納稅的這個民眾來說應該也是相當有感的一個稅務改革而這一部的草案內容這個範圍非常的廣泛那今天我想就幾個問題來請教我們副秘書長"},{"start":81.207,"end":106.113,"text":"過去的實務經驗上可能因為稅增機關會分次核克不同的這個數額的稅單導致民眾在稅單這個分增上需要分開來救濟而各跑一次的這個複查還有訴願訴訟那看到這一次的我們草案當中提出相關配套盡可能讓稅務分增能夠一次解決"},{"start":107.745,"end":124.359,"text":"不過對民眾來說我們這個長年被訴訟所困的最麻煩的是怕繞入這個無限的這個循環所以我想請教蜂蜜實施新之後如何來增進效率來避免訴訟的這種曠日廢時"},{"start":127.338,"end":127.358,"text":"委員會長"},{"start":147.961,"end":176.544,"text":"⋯⋯⋯⋯⋯⋯"},{"start":176.664,"end":178.205,"text":"議員提醒副委員會來推行實施的這個新制會比舊制還省事嗎?"},{"start":200.599,"end":208.104,"text":"因為依照這個規定他在訴訟中對相關的這些爭議點你就算沒有在那個稅政機關的時候去講你可以在訴訟中去講甚至剛才也有講到說今天發現有其他這些稅稅額你也可以透過透過去追加的方式去診科不用再回到原稅單單位可以讓這個程序所以會明顯證實就對了然後雙方都可以去作評跟追加這一個訴訟就把這一個稅務的這一真正的爭議在這邊就得到終結解決不需要來來回回"},{"start":229.958,"end":253.203,"text":"好,那我們這一次的這個草案當中還有另外一個重點是這個稅務事件專業性和複雜性的部分那法官或事務官對於這個課稅的基礎推計以及這個積增事務的經驗及量能有限不過客觀或是不夠這個準確的推計可能會損及到納稅義務人的"},{"start":256.283,"end":280.771,"text":"所以我們需要稅務審查官借重其稅務的專業及資深精力來協助我們辦理相關的審查案件而對於稅審官的資格我們看到組織法第20條之3有相關的任用規定那我想就叫做未來不管是要從稅務機關來借調或是聆聘是否會有公平競爭的標準"},{"start":282.981,"end":288.662,"text":"跟委員報告齁 那麼剛才有說明過 這個稅審官是協助法院去做這些推計課稅 那麼做最後到底要課多少稅這部分的計算 這個需要高度的這些審查專業 所以我們現在規劃這個稅審官原則上都是已經有在行政單位操作這些經驗的來協助法院 那至於說 所以專業性我們初期是這樣"},{"start":308.686,"end":327.603,"text":"那大家剛才委員隨行的這些公平性的部分其實剛才也報告過這個制度其實是參考那個智慧財產法院的那個技術長官技術長官他的技術性甚至比稅務更高那但是以這幾年的20年來操作這一個質疑基本上目前已經比較少聽到"},{"start":328.404,"end":348.251,"text":" ﹏﹏﹏"},{"start":348.331,"end":376.777,"text":"有他的老闆也就是法官在那一邊所以以我們的這個認為說以其他國家的這個操作經驗應該是因為這個制度大致上參考日本已經有來已久但是大家各界以及委員的這個垂詢將來我們在制度實施的時候我們一定會高度的這個要求所以我想這部分將來的稅審官因為我們有類似計審官的這個操作經驗所以相關的這些規範我們都會去把它制定清楚然後符合各界的這個需求好"},{"start":378.825,"end":405.907,"text":"我想請教傅敏,就我觀察未來稅審官的職務會不會是一個很搶手的職務?跟委員報告,如果比較智慧,我們當時制裁法院的那個因為剛才張委員有講,我們有提高待遇所以以以前的經驗的話,我當然不敢講百分之百都一樣但是他們是蠻歡迎的以這20年來在智慧局調來這邊他們蠻歡迎而且可以了解訴訟的這一塊"},{"start":408.049,"end":415.933,"text":"對將來他們回到專業單位裡面去知道正當法律程序是什麼這一部分幫助其實蠻大所以應該應該我們樂觀期待將來會會不應該是蠻搶手的我不敢講說絕對搶手但是因以我們的以往經驗應該是還蠻蠻可以期待的"},{"start":425.078,"end":444.964,"text":"會受歡迎另外參考我們這個草案的副表對於稅審官的員額最多是10位現有的四處行政法院我們預計各會分別設置多少位的稅審官是否足以因應龐大的未來的稅務案件量"},{"start":446.331,"end":471.758,"text":"跟委員報告齁目前我們初步規劃我相信在不會太多啦齁因為說實話我們司法院的這些總言而框住我們沒有太多的語意去用一些多餘的這些人力所以我們一定用在搭口上我們初步規劃應該也不會超過五位啦不會超過五位初步的案件但將來看案件的這個需求好那也有可能就一處行政法院可能編制只有一位左右的這個稅審官"},{"start":473.388,"end":473.568,"text":"議員﹚陳俊宇"},{"start":491.211,"end":509.205,"text":"對,我們現在如果編定五位的話就是看起來就是會有一處可能其中會有幾處的這個行政法院是編制一個人的緣額那未來假設我們只有編制一位的緣額那遇到這個迴避的情況的這種情況我們要如何來因應"},{"start":510.638,"end":539.178,"text":"講那個那個就是那個稅務審查官是有其實有資源的這個制度所以其實因為他並不是像法官說你配在配在台北就一定是台北的那像像那個我們家最高行政法院也有跟他目前沒有所以他需要的時候他像像下面的那個法院的下級法院的這個這個那個司法事務官就就借調到借調到那個最高行政法院所以我們還是有這樣子機動調整的這些空間"},{"start":541.855,"end":560.909,"text":"我想還牽涉到一個問題就是未來稅審官都是來自我們稅務機關裡面的優秀精英在戒掉期限期滿之後稅審官還是要回歸到原任的稅務機關來任職如何來建立民眾對於我們稅審官的信任會站在保障納稅者的權利的角度"},{"start":569.175,"end":578.75,"text":"而對這個稅審官本身來說到行政法院來任職的表現是否也會影響到他未來回任之後的這個升遷的這個關係?"},{"start":580.609,"end":597.51,"text":"跟委員報告以目前已經有20年經驗的那個技術長官來講的話其實他到專業法院裡面的這些表現有法官會去做考核外界也會去觀察有沒有他們所一律的這些行刑他所做出來的協助法官所做出來這些的決定"},{"start":599.292,"end":629.292,"text":" ﹏﹏"},{"start":630.453,"end":656.053,"text":"我認為適材適用未來這個是一個新制我們稅審官的編制是目前沒有的我也希望說我們有這個好的利益良善的想法能夠符合民眾的期待也能夠實際幫助到相關我們業務推動的過程裡面能夠更加順遂所以我也希望我們司法院這邊對這個部分應該是要"},{"start":657.894,"end":658.254,"text":"謝謝委員指教"}]}}},"gazette":{"lineno":518,"blocks":[["陳委員俊宇：（10時25分）好，謝謝主席，我們有請黃副秘書長。"],["主席：請黃副秘書長。"],["陳委員俊宇：副秘書長早。"],["黃副秘書長麟倫：委員好。"],["陳委員俊宇：今天要審查的是有關稅務行政事件審理法，還有行政法院組織法相關條文，對當前這個制度下稅務事件繁雜且難以勝數的弊病進行盤整和制度的改善，尤其我們的改制與民眾息息相關，攸關納稅義務人的權利是否受到充足保障，既然這部草案是由產、官、學各界專家組成的委員會研擬超過兩年的時間，期待能夠建立起一個更具專業、也更具效能的稅務行政訴訟制度，未來新制上路，對納稅的民眾來說，應該也是相當有感的稅務改革，而這一部草案內容、範圍非常廣泛，今天我想就幾個問題請教副秘書長。根據過往實務經驗，稅徵機關可能會分次核課不同數額的稅單，導致民眾在稅單的紛爭上需要分開救濟，各跑一次復查，還有訴願、訴訟，而這次草案對此提出相關配套，儘可能讓稅務紛爭能夠一次解決，不過對民眾來說，常年被訴訟所困最麻煩的是怕繞入無限循環，所以我想請教副秘，實施新制後，如何增進效率，以避免訴訟的曠日廢時？"],["黃副秘書長麟倫：跟委員報告，基於總額主義的要求，以往是採所謂爭點主義，爭點主義是有一個爭議點，那麼行政法院就只審這個爭議點，其他有沒有爭議點法院就不管。如果這個爭議點有問題，我就針對爭議點把它原來處分撤銷，但撤銷也只是撤銷那個復查決定，並沒有動到原處分，所以只處理那個爭點，回去以後，如果有其他爭點冒出來，原處分機關還會再重做處分，甚至原來處分可能還是對納稅義務人不利，那麼再產生的爭議還是回到行政法院，行政法院再審那個爭點。現在是採總額主義，反正要課多少稅就是一個總額，你有一個總額的答案，而不要去切紛爭點來處理，這樣這些糾紛就不會再像以前那樣，必須針對爭點來來回回行政法院跟稅捐機關之間，而是把紛爭一次解決，快速的、迅速的讓人民的權利得到保障。"],["陳委員俊宇：好，請教副秘，未來推行、實施這個新制後，會比舊制還省時嗎？"],["黃副秘書長麟倫：依照這個規定，訴訟中對於相關的這些爭議點，就算沒有在稅捐機關講，也可以在訴訟中講，甚至剛才也有提到，今天發現有其他稅額，也可以透過追加的方式新課，而不用再回到原稅捐單位，這樣可以讓程序更快速。"],["陳委員俊宇：所以會明顯省時間就對了？"],["黃副秘書長麟倫：對，然後雙方都可以去做變更、追加，那麼這個稅務的真正爭議就可以在訴訟中得到終結解決，不需要來來回回。"],["陳委員俊宇：好，在這次的草案中，還有另外一個重點，就是稅務事件專業性和複雜性部分，法官或事務官對於課稅的基礎推計，以及稽徵事務的經驗及量能有限，不夠客觀或不夠準確的推計，可能損及納稅義務人權益，所以我們需要稅務審查官，借重其稅務的專業及資深經歷來協助辦理相關的審查案件，而對於稅審官的資格，我們看到組織法第二十條之三有相關的任用規定，我想就教未來不管是要從稅務機關借調或是遴聘，是否會有公平競爭的標準？"],["黃副秘書長麟倫：跟委員報告，剛才有說明過稅審官是協助法院去做推計課稅，看看最後到底要課多少稅這部分的計算，這個需要高度的審查專業，所以我們現在規劃這些稅審官原則上都是已經有在行政單位操作經驗的來協助法院，專業性的部分我們初期是這樣規劃。","剛才也有委員垂詢關於公平性的部分，其實剛才也報告過，這個制度是參考智慧財產法院的技術審查官，技術審查官的技術性甚至比稅務更高，但是以這20年來的操作，這一個質疑基本上目前已經比較少聽到，因為在法院的指揮之下，他對正當法律程序跟公平，甚至迴避他自己是原來所屬單位的那一個處分，讓他保持公平，會在法官的要求之下，因為他終究是配屬法官的，法官會知道什麼樣的標準是他在公平審判時可以接受的，所以公平性有他的老闆，也就是法官在那一邊。我們認為以其他國家的操作經驗應該是這樣，因為這個制度大致上參考日本已經由來已久，但是針對各界以及委員的垂詢，將來在制度實施的時候，我們一定會高度的要求。針對將來的稅審官，因為我們有類似技審官的操作經驗，所以相關的規範我們都會把它制定清楚，然後符合各界的需求。"],["陳委員俊宇：我想請教副秘，就我觀察，未來稅審官的職務會不會是一個很搶手的職務？"],["黃副秘書長麟倫：跟委員報告，如果比較當時智財法院的部分，剛才召委也有講，我們有提高待遇，以以前的經驗的話，我當然不敢講百分之百都一樣，但是他們是滿歡迎的，以這20年來從智慧局調來這邊他們滿歡迎的，而且可以了解訴訟的這一塊，對將來他們回到專業單位裡面去，知道正當法律程序是什麼，這部分幫助其實是蠻大的，所以我們樂觀期待將來應該是……"],["陳委員俊宇：會是蠻搶手的啦！"],["黃副秘書長麟倫：我不敢講說絕對搶手，但是以我們以往的經驗，應該是還蠻可以期待的。"],["陳委員俊宇：對，會受歡迎啦！","另外就是參考這個草案的附表，對於稅審官的員額，最多是10人，而現有的4處行政法院，我們預計各會分別設置多少位稅審官？是否足以因應未來龐大的稅務案件量？"],["黃副秘書長麟倫：跟委員報告，以我們目前的初步規劃，我相信不會太多啦！說實話，被司法院的總員額框住，我們沒有太多餘裕去用一些多餘的人力，所以我們一定用在刀口上，我們初步規劃應該不會超過5位啦！"],["陳委員俊宇：不會超過5位？"],["黃副秘書長麟倫：這是初步的規劃，將來再看案件的需求。"],["陳委員俊宇：也有可能一處行政法院編制只有1位左右的稅審官？"],["黃副秘書長麟倫：我們看案件的需求，中南部的……"],["陳委員俊宇：有可能嘛！"],["黃副秘書長麟倫：比如說臺中高等行政法院要看它的需求量，我們一定會控管這些，因為太多的我們自己受不了。"],["陳委員俊宇：因為我們的員額編制好像是一處可以編0到10位……"],["黃副秘書長麟倫：那是法定員額，但是我們……"],["陳委員俊宇：對，我們現在如果編訂5位的話，看起來就是其中會有幾處的行政法院是編制1個人的員額，假設未來我們只有編制1個員額，當遇到迴避的這種情況我們要如何來因應？"],["黃副秘書長麟倫：稅務審查官其實是有支援的制度，因為他並不是像法官說你配在臺北就一定是臺北的，像最高行政法院目前沒有，所以它需要的時候，下級法院的司法事務官就借調到最高行政法院，所以我們還是有這樣子機動調整的空間。"],["陳委員俊宇：好，我想這還牽涉到一個問題，就是未來稅審官都是來自稅務機關裡面的優秀菁英，在借調期滿之後，稅審官還是要回歸到原任的稅務機關任職，如何建立民眾對於稅審官的信任，相信他們會站在保障納稅者權利的角度？而對稅審官本身來說，到行政法院任職的表現是否也會影響到他未來回任之後的升遷？"],["黃副秘書長麟倫：跟委員報告，以目前已經有20年經驗的技術審查官來講的話，其實他到專業法院裡面的這些表現，法官會去做考核，外界也會觀察有沒有他們所疑慮的這些情形，他協助法官所做出來的這些決定，大家都會去觀察，我們後續也會去注意。"],["陳委員俊宇：是。"],["黃副秘書長麟倫：希望他要達到我們制度本身的意旨，同時外界對他公平性跟獨立性的這些疑慮也會減到最低，這部分我們會持續來監督，因為已經有以前技術審查官的經驗，他回去原單位，就以往的經驗，通常的情形也不太會妨礙，甚至對他是有幫助。"],["陳委員俊宇：我認為應該要適才適用，未來這是一個新制，稅審官的編制是目前沒有的，我也希望這個立意良善的想法能夠符合民眾的期待，也能夠實際有所幫助，讓相關業務推動的過程能夠更加順遂，所以我也希望司法院對這個部分能夠有一個比較詳細的規範，也讓未來稅審官的推動能夠朝著目前所要的目標來邁進。以上，謝謝。"],["黃副秘書長麟倫：謝謝委員指教。"],["主席：謝謝黃副秘書長、謝謝陳委員。","接下來有請莊委員瑞雄發言。"]],"agenda":{"page_end":198,"meet_id":"委員會-11-2-36-10","speakers":["鍾佳濱","黃國昌","謝龍介","羅智強","沈發惠","吳宗憲","吳思瑤","陳俊宇","莊瑞雄","翁曉玲","賴士葆","洪孟楷","林思銘","傅崐萁"],"page_start":145,"meetingDate":["2024-10-30"],"gazette_id":"1139201","agenda_lcidc_ids":["1139201_00004"],"meet_name":"立法院第11屆第2會期司法及法制委員會第10次全體委員會議紀錄","content":"一、審查司法院函請審議「稅務行政事件審理法草案」案；二、審查司法院函請審議「行政法院\n組織法部分條文修正草案」案","agenda_id":"1139201_00003"}}}