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667.83, \"score\": 0.762}, {\"word\": \"個\"}, {\"word\": \"方\", \"start\": 667.83, \"end\": 667.87, \"score\": 0.797}, {\"word\": \"案\", \"start\": 667.87, \"end\": 667.89, \"score\": 0.0}], \"language\": \"zh\"}","srt":"1\n00:00:00,069 --> 00:00:07,476\n今天問題分成三大塊雖然有幾位委員已經關注過但是我還是請你簡答因為今天這些問題都是社會關注的重大議題第一個問題就是川普將在重申4月2號開始要對所有的貿易夥伴開始徵收對等的關稅\n\n2\n00:00:24,133 --> 00:00:40,665\n跟過去過去大家對外猜測的不太一樣我們本來以為說他會針對不同級距分類幾個國家會有不同的關稅但是果然川普他是一個以自己國家美國優先但是對美國來說無可厚非他就\n\n3\n00:00:41,405 --> 00:00:45,068\n每一個國家一個一個談當然這個對於美國來說是最有利的但是從美國這邊看到他們計算出來我們對美的貿易順差達到700多億這是美國的數字當然我們的數字好像600多有一些不一樣但這無所謂\n\n4\n00:01:01,340 --> 00:01:26,357\n也就是說結論就是說我們對於關稅大戰我們台灣很難置身事外那當然我們整個行政院包括賴總統也宣布從4月2號開始我們會組成半導體的民主供應鏈還有到卓院長的四大戰略的備戰無論是幾個重要的措施提到要確保科技領先等等爭取最有利的條件\n\n5\n00:01:28,898 --> 00:01:43,487\n這個我們看到無論是從現在是宣示性的或者是未來要做的都還沒有實現但是都還在具體的進行當中但是重點就是說關稅是馬上就要面臨的問題\n\n6\n00:01:44,668 --> 00:02:04,697\n就我們針對於我們要保持我們科技的領先啦這都是現在進行是未來是這當然是持續要做但是對於川普跟我們的談判這是馬上就要面臨的問題所以川普也曾經說過除了關稅之外我們一月稅的稅率是貿易障礙所以在這一塊我們到底有什麼樣具體的做法\n\n7\n00:02:10,046 --> 00:02:28,917\n我們是不是也會調低其他特定產品的關稅或營業稅譬如說我們現在黃豆小麥玉米馬上就是關稅的調降馬上就到了一個期限那我們是不是會持續維持所以除了農產品黃豆小麥玉米之外我們未來\n\n8\n00:02:30,239 --> 00:02:41,897\n應付或者是面對美國的關稅他提出來營業稅是貿易障礙那我們有沒有其他的措施要提出來有沒有什麼其他的備案或答案\n\n9\n00:02:43,640 --> 00:02:54,907\n謝謝委員,對於3月即將到期,也就是有相關的那個所謂的貨物稅、營業稅以及關稅那是大宗物資的相關進口的一些稅,那個是基於穩定國內的物價的一個工作,目的是這樣那在3月底即將接鄰之前,下個禮拜行政院的物價督導小組會再開會,穩定物價小組會開會\n\n10\n00:03:07,615 --> 00:03:12,899\n那這個部分會整個評估所有的情勢那妳的評估方向是什麼還會繼續延期這個部分第一個國發會農業部經濟部都會提出相關市場上的一些的我想也應該會評估到跟美國的貿易談判吧\n\n11\n00:03:23,706 --> 00:03:48,084\n這一定是貿易的一個部分我想這是先這個部分那第二個就是在於川普所提出來的對等關稅就是剛剛委員所提到也很關切的這個部分那對等關稅他當然提到說他4月1號、4月2號要做可是問題是對等關稅他所提出來的那個概念是不是跟我們自己所想像的那沒關係不管他的概念是什麼我們總是有幾套劇本沒有錯所以呢我們\n\n12\n00:03:49,085 --> 00:03:54,974\n政府部門其實都已經持續的在做這個工作第一個就是我們會去盤點像以財政部來說我們去盤點從美國進口的我們的前排序的進口值最大的什麼樣的貨品還有我們出口到美國的\n\n13\n00:04:05,249 --> 00:04:24,541\n最大的貨品的數量是什麼然後我的相對的關稅是多少這個部分我們都有去做盤點第二個就是說如果說他調高關稅在某一項貨品的部分那對我們的產業是哪一些產業會受影響以及我們相對的因應的措施這個部分行政院都已經和我們相關部會\n\n14\n00:04:25,902 --> 00:04:40,863\n所以也就是說其實你們手邊我們都在做這個所以你手邊已經有一大項目要調低關稅或只是在營業稅的部分他認為是貿易障礙的部分你可能也會調降這個部分大家都還在都在這個什麼時候會有答案出來部長\n\n15\n00:04:42,165 --> 00:05:09,772\n當然第一個他要確認這個項目這個項目跟到稅率的時候那我們的對應的方式要出來對不對那另外經濟部也跟相關的產業在持續的交談不講因為我今天時間不多我不是要跟你吵架我沒有要吵架我只是要提醒你因為調降無論是關稅或營業稅對台灣的其他產業是勢必會有一定的衝擊不過你這些措施我都尊重但是也勢必要跟民間做最多的溝通謝謝一定會跟民間做溝通\n\n16\n00:05:12,332 --> 00:05:34,515\n謝謝部長我有第二個問題是屬於受僱醫師的權益的問題相關我們現在為了減緩包括基層醫療院所的職業環境之前衛福部就有提出希望我們現在醫生都非常的辛苦留住醫生在台灣所以財政部也宣布了113年度執行業務\n\n17\n00:05:35,897 --> 00:05:44,464\n的醫生的費用的標準我們調高了掛號費的收入跟費用率等等但是現在醫師的職業樣態其實非常多元有一種是叫開業的職業醫生他的所得叫做業務的所得\n\n18\n00:05:51,150 --> 00:06:10,032\n另外一塊就是受雇醫生譬如說是在我們教協醫院在我們聯合醫院他是拿的是薪水薪資所得那這樣子的做法就是我目前提高執行業務所得的費用對於其他受雇醫師而言就是很不公平\n\n19\n00:06:10,712 --> 00:06:28,759\n其實現在我們都希望無論是教學醫院或者是基層醫院或是聯合醫院我們當然希望是分級醫療無論是自己開診所的醫師也好每一種我們都有足夠的醫師讓我們的病人針對不同的需求而不是希望大家都出來開業\n\n20\n00:06:30,560 --> 00:06:47,390\n目前的做法會造成很多受僱醫生覺得說不公平我反而要繳的稅率多我領的薪水本來就沒有自己開業的醫生多那現在就自己開業的醫生好像我們調高他們的標準他們繳的稅率也比較低所以\n\n21\n00:06:48,010 --> 00:07:10,288\n很多人擔心但醫界有一種傳聞那倒不如自己出來開業或實質我跟朋友和我開業事實上我還是他受僱但是我繳的稅率就不用這麼多我講的例子當然不是很多但是有人有這樣子的心態所以我要提出來的問題是我們都很感謝台灣的醫師留在台灣不管你是受僱或是自己開業那我覺得就是說為了要\n\n22\n00:07:13,611 --> 00:07:31,127\n讓醫師有更好的付稅環境而不是只有照顧到受雇就是說自己開業的醫生的匯率所以如何調和我們現在受雇醫生的稅制是我今天提出來的重點就是說我們如何有更多的誘因留住醫師不管\n\n23\n00:07:32,088 --> 00:07:55,928\n你是自己出來開業或者是你即便是留在最基層的診所聯合醫院、教學醫院我們都希望有同等的環境我們在每一個區塊才都有不同的醫生大家都跑去開業真的需要開刀的時候我們找不到一般的醫師在教學醫院裡面人力不足這也就變成像現在有空床沒有護理員沒有醫師狀況是一樣的\n\n24\n00:07:57,950 --> 00:08:14,090\n所以我們現在我知道部長可能會回覆我說我們沒有辦法讀後某一個節我都知道你的標準答案但是當我們不做的時候我們的現況我們的職業環境就是越來越糟糕所以我希望部長\n\n25\n00:08:15,231 --> 00:08:37,351\n可不可以有更多的勇氣慢慢的我們真正面臨解決現在台灣產業它不叫產業它就是醫師我們現在缺醫師的問題所以我們可不可以有更多的勇氣去面對這些賦稅的制度拉到至少平等差不多平等這一塊我希望您可以在兩週之內提出報告可不可以\n\n26\n00:08:38,733 --> 00:08:52,964\n謝謝委員提出了某個面向的一些看法這個是大多數醫生群組裡面在討論不平的地方所以我提醒你提出一個報告是不是容許我們一個月好嗎好謝謝一個月好\n\n27\n00:08:54,725 --> 00:09:00,869\n部長第三個問題就是網紅的公司的問題我想最近大家討論非常多只有59秒網紅的稅務的問題引起很多的討論他當然目前他的分潤方式比如說他是在國外開賬戶他有網路的平台感謝分潤還有點閱獎金付稅訂閱超級感謝粉絲的贊助等等\n\n28\n00:09:22,000 --> 00:09:36,587\n它到底屬於境外所得境內所得然後它的那個所得的還有分成很多不同的項目那像之前我們就有建議說新加坡有做出指引問答我們也有說過我們要做指引問答因為這個是屬於一個新型態的\n\n29\n00:09:39,068 --> 00:09:56,422\n新經營的方式所以我們到底是用什麼樣的分潤方式就是說它有一定的分潤方式但是指引我們一直沒有做出來所以我要就教於部長就是說我們這個指引到底什麼時候有更明確的答案出來也讓他們有所依循\n\n30\n00:09:58,624 --> 00:10:00,386\n因為現在課稅的標準是用個案認定不同的標準也就是裡面有一個一致性但是現在網紅公司越來越多我覺得我們的政府應該有責任跟義務去協助他們\n\n31\n00:10:16,627 --> 00:10:36,975\n就是哪些你即便你的帳戶是設在國外的帳戶但是你現在因為你是在國內有一個網路的平台所以它叫做國內所得但是它又有不同的薪資的認定標準所以我覺得我們的指引一定要盡速的出來讓他們不會報錯也不會被罰\n\n32\n00:10:42,049 --> 00:11:07,890\n謝謝委員的督促這個部分我們複稅署已經積極的努力而且已經有出稿我們在兩個月以內把它完成公告完成讓大家知道兩個月以內兩個月以內好一個月到一個半月進速加快會進速加快謝謝委員謝謝李委員謝謝莊部長謝謝宋署長也跟朱部長回報一下我剛跑去司法法治委員會人事長全力支持你們那五個方案\n\n","tsv":"start\tend\ttext\n69\t7476\t今天問題分成三大塊雖然有幾位委員已經關注過但是我還是請你簡答因為今天這些問題都是社會關注的重大議題第一個問題就是川普將在重申4月2號開始要對所有的貿易夥伴開始徵收對等的關稅\n24133\t40665\t跟過去過去大家對外猜測的不太一樣我們本來以為說他會針對不同級距分類幾個國家會有不同的關稅但是果然川普他是一個以自己國家美國優先但是對美國來說無可厚非他就\n41405\t45068\t每一個國家一個一個談當然這個對於美國來說是最有利的但是從美國這邊看到他們計算出來我們對美的貿易順差達到700多億這是美國的數字當然我們的數字好像600多有一些不一樣但這無所謂\n61340\t86357\t也就是說結論就是說我們對於關稅大戰我們台灣很難置身事外那當然我們整個行政院包括賴總統也宣布從4月2號開始我們會組成半導體的民主供應鏈還有到卓院長的四大戰略的備戰無論是幾個重要的措施提到要確保科技領先等等爭取最有利的條件\n88898\t103487\t這個我們看到無論是從現在是宣示性的或者是未來要做的都還沒有實現但是都還在具體的進行當中但是重點就是說關稅是馬上就要面臨的問題\n104668\t124697\t就我們針對於我們要保持我們科技的領先啦這都是現在進行是未來是這當然是持續要做但是對於川普跟我們的談判這是馬上就要面臨的問題所以川普也曾經說過除了關稅之外我們一月稅的稅率是貿易障礙所以在這一塊我們到底有什麼樣具體的做法\n130046\t148917\t我們是不是也會調低其他特定產品的關稅或營業稅譬如說我們現在黃豆小麥玉米馬上就是關稅的調降馬上就到了一個期限那我們是不是會持續維持所以除了農產品黃豆小麥玉米之外我們未來\n150239\t161897\t應付或者是面對美國的關稅他提出來營業稅是貿易障礙那我們有沒有其他的措施要提出來有沒有什麼其他的備案或答案\n163640\t174907\t謝謝委員,對於3月即將到期,也就是有相關的那個所謂的貨物稅、營業稅以及關稅那是大宗物資的相關進口的一些稅,那個是基於穩定國內的物價的一個工作,目的是這樣那在3月底即將接鄰之前,下個禮拜行政院的物價督導小組會再開會,穩定物價小組會開會\n187615\t192899\t那這個部分會整個評估所有的情勢那妳的評估方向是什麼還會繼續延期這個部分第一個國發會農業部經濟部都會提出相關市場上的一些的我想也應該會評估到跟美國的貿易談判吧\n203706\t228084\t這一定是貿易的一個部分我想這是先這個部分那第二個就是在於川普所提出來的對等關稅就是剛剛委員所提到也很關切的這個部分那對等關稅他當然提到說他4月1號、4月2號要做可是問題是對等關稅他所提出來的那個概念是不是跟我們自己所想像的那沒關係不管他的概念是什麼我們總是有幾套劇本沒有錯所以呢我們\n229085\t234974\t政府部門其實都已經持續的在做這個工作第一個就是我們會去盤點像以財政部來說我們去盤點從美國進口的我們的前排序的進口值最大的什麼樣的貨品還有我們出口到美國的\n245249\t264541\t最大的貨品的數量是什麼然後我的相對的關稅是多少這個部分我們都有去做盤點第二個就是說如果說他調高關稅在某一項貨品的部分那對我們的產業是哪一些產業會受影響以及我們相對的因應的措施這個部分行政院都已經和我們相關部會\n265902\t280863\t所以也就是說其實你們手邊我們都在做這個所以你手邊已經有一大項目要調低關稅或只是在營業稅的部分他認為是貿易障礙的部分你可能也會調降這個部分大家都還在都在這個什麼時候會有答案出來部長\n282165\t309772\t當然第一個他要確認這個項目這個項目跟到稅率的時候那我們的對應的方式要出來對不對那另外經濟部也跟相關的產業在持續的交談不講因為我今天時間不多我不是要跟你吵架我沒有要吵架我只是要提醒你因為調降無論是關稅或營業稅對台灣的其他產業是勢必會有一定的衝擊不過你這些措施我都尊重但是也勢必要跟民間做最多的溝通謝謝一定會跟民間做溝通\n312332\t334515\t謝謝部長我有第二個問題是屬於受僱醫師的權益的問題相關我們現在為了減緩包括基層醫療院所的職業環境之前衛福部就有提出希望我們現在醫生都非常的辛苦留住醫生在台灣所以財政部也宣布了113年度執行業務\n335897\t344464\t的醫生的費用的標準我們調高了掛號費的收入跟費用率等等但是現在醫師的職業樣態其實非常多元有一種是叫開業的職業醫生他的所得叫做業務的所得\n351150\t370032\t另外一塊就是受雇醫生譬如說是在我們教協醫院在我們聯合醫院他是拿的是薪水薪資所得那這樣子的做法就是我目前提高執行業務所得的費用對於其他受雇醫師而言就是很不公平\n370712\t388759\t其實現在我們都希望無論是教學醫院或者是基層醫院或是聯合醫院我們當然希望是分級醫療無論是自己開診所的醫師也好每一種我們都有足夠的醫師讓我們的病人針對不同的需求而不是希望大家都出來開業\n390560\t407390\t目前的做法會造成很多受僱醫生覺得說不公平我反而要繳的稅率多我領的薪水本來就沒有自己開業的醫生多那現在就自己開業的醫生好像我們調高他們的標準他們繳的稅率也比較低所以\n408010\t430288\t很多人擔心但醫界有一種傳聞那倒不如自己出來開業或實質我跟朋友和我開業事實上我還是他受僱但是我繳的稅率就不用這麼多我講的例子當然不是很多但是有人有這樣子的心態所以我要提出來的問題是我們都很感謝台灣的醫師留在台灣不管你是受僱或是自己開業那我覺得就是說為了要\n433611\t451127\t讓醫師有更好的付稅環境而不是只有照顧到受雇就是說自己開業的醫生的匯率所以如何調和我們現在受雇醫生的稅制是我今天提出來的重點就是說我們如何有更多的誘因留住醫師不管\n452088\t475928\t你是自己出來開業或者是你即便是留在最基層的診所聯合醫院、教學醫院我們都希望有同等的環境我們在每一個區塊才都有不同的醫生大家都跑去開業真的需要開刀的時候我們找不到一般的醫師在教學醫院裡面人力不足這也就變成像現在有空床沒有護理員沒有醫師狀況是一樣的\n477950\t494090\t所以我們現在我知道部長可能會回覆我說我們沒有辦法讀後某一個節我都知道你的標準答案但是當我們不做的時候我們的現況我們的職業環境就是越來越糟糕所以我希望部長\n495231\t517351\t可不可以有更多的勇氣慢慢的我們真正面臨解決現在台灣產業它不叫產業它就是醫師我們現在缺醫師的問題所以我們可不可以有更多的勇氣去面對這些賦稅的制度拉到至少平等差不多平等這一塊我希望您可以在兩週之內提出報告可不可以\n518733\t532964\t謝謝委員提出了某個面向的一些看法這個是大多數醫生群組裡面在討論不平的地方所以我提醒你提出一個報告是不是容許我們一個月好嗎好 謝謝一個月好\n534725\t540869\t部長第三個問題就是網紅的公司的問題我想最近大家討論非常多只有59秒網紅的稅務的問題引起很多的討論他當然目前他的分潤方式比如說他是在國外開賬戶他有網路的平台感謝分潤還有點閱獎金付稅訂閱超級感謝粉絲的贊助等等\n562000\t576587\t它到底屬於境外所得境內所得然後它的那個所得的還有分成很多不同的項目那像之前我們就有建議說新加坡有做出指引問答我們也有說過我們要做指引問答因為這個是屬於一個新型態的\n579068\t596422\t新經營的方式所以我們到底是用什麼樣的分潤方式就是說它有一定的分潤方式但是指引我們一直沒有做出來所以我要就教於部長就是說我們這個指引到底什麼時候有更明確的答案出來也讓他們有所依循\n598624\t600386\t因為現在課稅的標準是用個案認定不同的標準也就是裡面有一個一致性但是現在網紅公司越來越多我覺得我們的政府應該有責任跟義務去協助他們\n616627\t636975\t就是哪些你即便你的帳戶是設在國外的帳戶但是你現在因為你是在國內有一個網路的平台所以它叫做國內所得但是它又有不同的薪資的認定標準所以我覺得我們的指引一定要盡速的出來讓他們不會報錯也不會被罰\n642049\t667890\t謝謝委員的督促這個部分我們複稅署已經積極的努力而且已經有出稿我們在兩個月以內把它完成公告完成讓大家知道兩個月以內兩個月以內好 一個月到一個半月進速加快會進速加快謝謝委員謝謝李委員 謝謝莊部長謝謝宋署長也跟朱部長回報一下我剛跑去司法法治委員會人事長全力支持你們那五個方案\n","txt":"今天問題分成三大塊雖然有幾位委員已經關注過但是我還是請你簡答因為今天這些問題都是社會關注的重大議題第一個問題就是川普將在重申4月2號開始要對所有的貿易夥伴開始徵收對等的關稅\n跟過去過去大家對外猜測的不太一樣我們本來以為說他會針對不同級距分類幾個國家會有不同的關稅但是果然川普他是一個以自己國家美國優先但是對美國來說無可厚非他就\n每一個國家一個一個談當然這個對於美國來說是最有利的但是從美國這邊看到他們計算出來我們對美的貿易順差達到700多億這是美國的數字當然我們的數字好像600多有一些不一樣但這無所謂\n也就是說結論就是說我們對於關稅大戰我們台灣很難置身事外那當然我們整個行政院包括賴總統也宣布從4月2號開始我們會組成半導體的民主供應鏈還有到卓院長的四大戰略的備戰無論是幾個重要的措施提到要確保科技領先等等爭取最有利的條件\n這個我們看到無論是從現在是宣示性的或者是未來要做的都還沒有實現但是都還在具體的進行當中但是重點就是說關稅是馬上就要面臨的問題\n就我們針對於我們要保持我們科技的領先啦這都是現在進行是未來是這當然是持續要做但是對於川普跟我們的談判這是馬上就要面臨的問題所以川普也曾經說過除了關稅之外我們一月稅的稅率是貿易障礙所以在這一塊我們到底有什麼樣具體的做法\n我們是不是也會調低其他特定產品的關稅或營業稅譬如說我們現在黃豆小麥玉米馬上就是關稅的調降馬上就到了一個期限那我們是不是會持續維持所以除了農產品黃豆小麥玉米之外我們未來\n應付或者是面對美國的關稅他提出來營業稅是貿易障礙那我們有沒有其他的措施要提出來有沒有什麼其他的備案或答案\n謝謝委員,對於3月即將到期,也就是有相關的那個所謂的貨物稅、營業稅以及關稅那是大宗物資的相關進口的一些稅,那個是基於穩定國內的物價的一個工作,目的是這樣那在3月底即將接鄰之前,下個禮拜行政院的物價督導小組會再開會,穩定物價小組會開會\n那這個部分會整個評估所有的情勢那妳的評估方向是什麼還會繼續延期這個部分第一個國發會農業部經濟部都會提出相關市場上的一些的我想也應該會評估到跟美國的貿易談判吧\n這一定是貿易的一個部分我想這是先這個部分那第二個就是在於川普所提出來的對等關稅就是剛剛委員所提到也很關切的這個部分那對等關稅他當然提到說他4月1號、4月2號要做可是問題是對等關稅他所提出來的那個概念是不是跟我們自己所想像的那沒關係不管他的概念是什麼我們總是有幾套劇本沒有錯所以呢我們\n政府部門其實都已經持續的在做這個工作第一個就是我們會去盤點像以財政部來說我們去盤點從美國進口的我們的前排序的進口值最大的什麼樣的貨品還有我們出口到美國的\n最大的貨品的數量是什麼然後我的相對的關稅是多少這個部分我們都有去做盤點第二個就是說如果說他調高關稅在某一項貨品的部分那對我們的產業是哪一些產業會受影響以及我們相對的因應的措施這個部分行政院都已經和我們相關部會\n所以也就是說其實你們手邊我們都在做這個所以你手邊已經有一大項目要調低關稅或只是在營業稅的部分他認為是貿易障礙的部分你可能也會調降這個部分大家都還在都在這個什麼時候會有答案出來部長\n當然第一個他要確認這個項目這個項目跟到稅率的時候那我們的對應的方式要出來對不對那另外經濟部也跟相關的產業在持續的交談不講因為我今天時間不多我不是要跟你吵架我沒有要吵架我只是要提醒你因為調降無論是關稅或營業稅對台灣的其他產業是勢必會有一定的衝擊不過你這些措施我都尊重但是也勢必要跟民間做最多的溝通謝謝一定會跟民間做溝通\n謝謝部長我有第二個問題是屬於受僱醫師的權益的問題相關我們現在為了減緩包括基層醫療院所的職業環境之前衛福部就有提出希望我們現在醫生都非常的辛苦留住醫生在台灣所以財政部也宣布了113年度執行業務\n的醫生的費用的標準我們調高了掛號費的收入跟費用率等等但是現在醫師的職業樣態其實非常多元有一種是叫開業的職業醫生他的所得叫做業務的所得\n另外一塊就是受雇醫生譬如說是在我們教協醫院在我們聯合醫院他是拿的是薪水薪資所得那這樣子的做法就是我目前提高執行業務所得的費用對於其他受雇醫師而言就是很不公平\n其實現在我們都希望無論是教學醫院或者是基層醫院或是聯合醫院我們當然希望是分級醫療無論是自己開診所的醫師也好每一種我們都有足夠的醫師讓我們的病人針對不同的需求而不是希望大家都出來開業\n目前的做法會造成很多受僱醫生覺得說不公平我反而要繳的稅率多我領的薪水本來就沒有自己開業的醫生多那現在就自己開業的醫生好像我們調高他們的標準他們繳的稅率也比較低所以\n很多人擔心但醫界有一種傳聞那倒不如自己出來開業或實質我跟朋友和我開業事實上我還是他受僱但是我繳的稅率就不用這麼多我講的例子當然不是很多但是有人有這樣子的心態所以我要提出來的問題是我們都很感謝台灣的醫師留在台灣不管你是受僱或是自己開業那我覺得就是說為了要\n讓醫師有更好的付稅環境而不是只有照顧到受雇就是說自己開業的醫生的匯率所以如何調和我們現在受雇醫生的稅制是我今天提出來的重點就是說我們如何有更多的誘因留住醫師不管\n你是自己出來開業或者是你即便是留在最基層的診所聯合醫院、教學醫院我們都希望有同等的環境我們在每一個區塊才都有不同的醫生大家都跑去開業真的需要開刀的時候我們找不到一般的醫師在教學醫院裡面人力不足這也就變成像現在有空床沒有護理員沒有醫師狀況是一樣的\n所以我們現在我知道部長可能會回覆我說我們沒有辦法讀後某一個節我都知道你的標準答案但是當我們不做的時候我們的現況我們的職業環境就是越來越糟糕所以我希望部長\n可不可以有更多的勇氣慢慢的我們真正面臨解決現在台灣產業它不叫產業它就是醫師我們現在缺醫師的問題所以我們可不可以有更多的勇氣去面對這些賦稅的制度拉到至少平等差不多平等這一塊我希望您可以在兩週之內提出報告可不可以\n謝謝委員提出了某個面向的一些看法這個是大多數醫生群組裡面在討論不平的地方所以我提醒你提出一個報告是不是容許我們一個月好嗎好 謝謝一個月好\n部長第三個問題就是網紅的公司的問題我想最近大家討論非常多只有59秒網紅的稅務的問題引起很多的討論他當然目前他的分潤方式比如說他是在國外開賬戶他有網路的平台感謝分潤還有點閱獎金付稅訂閱超級感謝粉絲的贊助等等\n它到底屬於境外所得境內所得然後它的那個所得的還有分成很多不同的項目那像之前我們就有建議說新加坡有做出指引問答我們也有說過我們要做指引問答因為這個是屬於一個新型態的\n新經營的方式所以我們到底是用什麼樣的分潤方式就是說它有一定的分潤方式但是指引我們一直沒有做出來所以我要就教於部長就是說我們這個指引到底什麼時候有更明確的答案出來也讓他們有所依循\n因為現在課稅的標準是用個案認定不同的標準也就是裡面有一個一致性但是現在網紅公司越來越多我覺得我們的政府應該有責任跟義務去協助他們\n就是哪些你即便你的帳戶是設在國外的帳戶但是你現在因為你是在國內有一個網路的平台所以它叫做國內所得但是它又有不同的薪資的認定標準所以我覺得我們的指引一定要盡速的出來讓他們不會報錯也不會被罰\n謝謝委員的督促這個部分我們複稅署已經積極的努力而且已經有出稿我們在兩個月以內把它完成公告完成讓大家知道兩個月以內兩個月以內好 一個月到一個半月進速加快會進速加快謝謝委員謝謝李委員 謝謝莊部長謝謝宋署長也跟朱部長回報一下我剛跑去司法法治委員會人事長全力支持你們那五個方案\n","vtt":"WEBVTT\n\n00:00.069 --> 00:07.476\n今天問題分成三大塊雖然有幾位委員已經關注過但是我還是請你簡答因為今天這些問題都是社會關注的重大議題第一個問題就是川普將在重申4月2號開始要對所有的貿易夥伴開始徵收對等的關稅\n\n00:24.133 --> 00:40.665\n跟過去過去大家對外猜測的不太一樣我們本來以為說他會針對不同級距分類幾個國家會有不同的關稅但是果然川普他是一個以自己國家美國優先但是對美國來說無可厚非他就\n\n00:41.405 --> 00:45.068\n每一個國家一個一個談當然這個對於美國來說是最有利的但是從美國這邊看到他們計算出來我們對美的貿易順差達到700多億這是美國的數字當然我們的數字好像600多有一些不一樣但這無所謂\n\n01:01.340 --> 01:26.357\n也就是說結論就是說我們對於關稅大戰我們台灣很難置身事外那當然我們整個行政院包括賴總統也宣布從4月2號開始我們會組成半導體的民主供應鏈還有到卓院長的四大戰略的備戰無論是幾個重要的措施提到要確保科技領先等等爭取最有利的條件\n\n01:28.898 --> 01:43.487\n這個我們看到無論是從現在是宣示性的或者是未來要做的都還沒有實現但是都還在具體的進行當中但是重點就是說關稅是馬上就要面臨的問題\n\n01:44.668 --> 02:04.697\n就我們針對於我們要保持我們科技的領先啦這都是現在進行是未來是這當然是持續要做但是對於川普跟我們的談判這是馬上就要面臨的問題所以川普也曾經說過除了關稅之外我們一月稅的稅率是貿易障礙所以在這一塊我們到底有什麼樣具體的做法\n\n02:10.046 --> 02:28.917\n我們是不是也會調低其他特定產品的關稅或營業稅譬如說我們現在黃豆小麥玉米馬上就是關稅的調降馬上就到了一個期限那我們是不是會持續維持所以除了農產品黃豆小麥玉米之外我們未來\n\n02:30.239 --> 02:41.897\n應付或者是面對美國的關稅他提出來營業稅是貿易障礙那我們有沒有其他的措施要提出來有沒有什麼其他的備案或答案\n\n02:43.640 --> 02:54.907\n謝謝委員,對於3月即將到期,也就是有相關的那個所謂的貨物稅、營業稅以及關稅那是大宗物資的相關進口的一些稅,那個是基於穩定國內的物價的一個工作,目的是這樣那在3月底即將接鄰之前,下個禮拜行政院的物價督導小組會再開會,穩定物價小組會開會\n\n03:07.615 --> 03:12.899\n那這個部分會整個評估所有的情勢那妳的評估方向是什麼還會繼續延期這個部分第一個國發會農業部經濟部都會提出相關市場上的一些的我想也應該會評估到跟美國的貿易談判吧\n\n03:23.706 --> 03:48.084\n這一定是貿易的一個部分我想這是先這個部分那第二個就是在於川普所提出來的對等關稅就是剛剛委員所提到也很關切的這個部分那對等關稅他當然提到說他4月1號、4月2號要做可是問題是對等關稅他所提出來的那個概念是不是跟我們自己所想像的那沒關係不管他的概念是什麼我們總是有幾套劇本沒有錯所以呢我們\n\n03:49.085 --> 03:54.974\n政府部門其實都已經持續的在做這個工作第一個就是我們會去盤點像以財政部來說我們去盤點從美國進口的我們的前排序的進口值最大的什麼樣的貨品還有我們出口到美國的\n\n04:05.249 --> 04:24.541\n最大的貨品的數量是什麼然後我的相對的關稅是多少這個部分我們都有去做盤點第二個就是說如果說他調高關稅在某一項貨品的部分那對我們的產業是哪一些產業會受影響以及我們相對的因應的措施這個部分行政院都已經和我們相關部會\n\n04:25.902 --> 04:40.863\n所以也就是說其實你們手邊我們都在做這個所以你手邊已經有一大項目要調低關稅或只是在營業稅的部分他認為是貿易障礙的部分你可能也會調降這個部分大家都還在都在這個什麼時候會有答案出來部長\n\n04:42.165 --> 05:09.772\n當然第一個他要確認這個項目這個項目跟到稅率的時候那我們的對應的方式要出來對不對那另外經濟部也跟相關的產業在持續的交談不講因為我今天時間不多我不是要跟你吵架我沒有要吵架我只是要提醒你因為調降無論是關稅或營業稅對台灣的其他產業是勢必會有一定的衝擊不過你這些措施我都尊重但是也勢必要跟民間做最多的溝通謝謝一定會跟民間做溝通\n\n05:12.332 --> 05:34.515\n謝謝部長我有第二個問題是屬於受僱醫師的權益的問題相關我們現在為了減緩包括基層醫療院所的職業環境之前衛福部就有提出希望我們現在醫生都非常的辛苦留住醫生在台灣所以財政部也宣布了113年度執行業務\n\n05:35.897 --> 05:44.464\n的醫生的費用的標準我們調高了掛號費的收入跟費用率等等但是現在醫師的職業樣態其實非常多元有一種是叫開業的職業醫生他的所得叫做業務的所得\n\n05:51.150 --> 06:10.032\n另外一塊就是受雇醫生譬如說是在我們教協醫院在我們聯合醫院他是拿的是薪水薪資所得那這樣子的做法就是我目前提高執行業務所得的費用對於其他受雇醫師而言就是很不公平\n\n06:10.712 --> 06:28.759\n其實現在我們都希望無論是教學醫院或者是基層醫院或是聯合醫院我們當然希望是分級醫療無論是自己開診所的醫師也好每一種我們都有足夠的醫師讓我們的病人針對不同的需求而不是希望大家都出來開業\n\n06:30.560 --> 06:47.390\n目前的做法會造成很多受僱醫生覺得說不公平我反而要繳的稅率多我領的薪水本來就沒有自己開業的醫生多那現在就自己開業的醫生好像我們調高他們的標準他們繳的稅率也比較低所以\n\n06:48.010 --> 07:10.288\n很多人擔心但醫界有一種傳聞那倒不如自己出來開業或實質我跟朋友和我開業事實上我還是他受僱但是我繳的稅率就不用這麼多我講的例子當然不是很多但是有人有這樣子的心態所以我要提出來的問題是我們都很感謝台灣的醫師留在台灣不管你是受僱或是自己開業那我覺得就是說為了要\n\n07:13.611 --> 07:31.127\n讓醫師有更好的付稅環境而不是只有照顧到受雇就是說自己開業的醫生的匯率所以如何調和我們現在受雇醫生的稅制是我今天提出來的重點就是說我們如何有更多的誘因留住醫師不管\n\n07:32.088 --> 07:55.928\n你是自己出來開業或者是你即便是留在最基層的診所聯合醫院、教學醫院我們都希望有同等的環境我們在每一個區塊才都有不同的醫生大家都跑去開業真的需要開刀的時候我們找不到一般的醫師在教學醫院裡面人力不足這也就變成像現在有空床沒有護理員沒有醫師狀況是一樣的\n\n07:57.950 --> 08:14.090\n所以我們現在我知道部長可能會回覆我說我們沒有辦法讀後某一個節我都知道你的標準答案但是當我們不做的時候我們的現況我們的職業環境就是越來越糟糕所以我希望部長\n\n08:15.231 --> 08:37.351\n可不可以有更多的勇氣慢慢的我們真正面臨解決現在台灣產業它不叫產業它就是醫師我們現在缺醫師的問題所以我們可不可以有更多的勇氣去面對這些賦稅的制度拉到至少平等差不多平等這一塊我希望您可以在兩週之內提出報告可不可以\n\n08:38.733 --> 08:52.964\n謝謝委員提出了某個面向的一些看法這個是大多數醫生群組裡面在討論不平的地方所以我提醒你提出一個報告是不是容許我們一個月好嗎好謝謝一個月好\n\n08:54.725 --> 09:00.869\n部長第三個問題就是網紅的公司的問題我想最近大家討論非常多只有59秒網紅的稅務的問題引起很多的討論他當然目前他的分潤方式比如說他是在國外開賬戶他有網路的平台感謝分潤還有點閱獎金付稅訂閱超級感謝粉絲的贊助等等\n\n09:22.000 --> 09:36.587\n它到底屬於境外所得境內所得然後它的那個所得的還有分成很多不同的項目那像之前我們就有建議說新加坡有做出指引問答我們也有說過我們要做指引問答因為這個是屬於一個新型態的\n\n09:39.068 --> 09:56.422\n新經營的方式所以我們到底是用什麼樣的分潤方式就是說它有一定的分潤方式但是指引我們一直沒有做出來所以我要就教於部長就是說我們這個指引到底什麼時候有更明確的答案出來也讓他們有所依循\n\n09:58.624 --> 10:00.386\n因為現在課稅的標準是用個案認定不同的標準也就是裡面有一個一致性但是現在網紅公司越來越多我覺得我們的政府應該有責任跟義務去協助他們\n\n10:16.627 --> 10:36.975\n就是哪些你即便你的帳戶是設在國外的帳戶但是你現在因為你是在國內有一個網路的平台所以它叫做國內所得但是它又有不同的薪資的認定標準所以我覺得我們的指引一定要盡速的出來讓他們不會報錯也不會被罰\n\n10:42.049 --> 11:07.890\n謝謝委員的督促這個部分我們複稅署已經積極的努力而且已經有出稿我們在兩個月以內把它完成公告完成讓大家知道兩個月以內兩個月以內好一個月到一個半月進速加快會進速加快謝謝委員謝謝李委員謝謝莊部長謝謝宋署長也跟朱部長回報一下我剛跑去司法法治委員會人事長全力支持你們那五個方案\n\n","segments":[{"start":0.069,"end":7.476,"text":"今天問題分成三大塊雖然有幾位委員已經關注過但是我還是請你簡答因為今天這些問題都是社會關注的重大議題第一個問題就是川普將在重申4月2號開始要對所有的貿易夥伴開始徵收對等的關稅"},{"start":24.133,"end":40.665,"text":"跟過去過去大家對外猜測的不太一樣我們本來以為說他會針對不同級距分類幾個國家會有不同的關稅但是果然川普他是一個以自己國家美國優先但是對美國來說無可厚非他就"},{"start":41.405,"end":45.068,"text":"每一個國家一個一個談當然這個對於美國來說是最有利的但是從美國這邊看到他們計算出來我們對美的貿易順差達到700多億這是美國的數字當然我們的數字好像600多有一些不一樣但這無所謂"},{"start":61.34,"end":86.357,"text":"也就是說結論就是說我們對於關稅大戰我們台灣很難置身事外那當然我們整個行政院包括賴總統也宣布從4月2號開始我們會組成半導體的民主供應鏈還有到卓院長的四大戰略的備戰無論是幾個重要的措施提到要確保科技領先等等爭取最有利的條件"},{"start":88.898,"end":103.487,"text":"這個我們看到無論是從現在是宣示性的或者是未來要做的都還沒有實現但是都還在具體的進行當中但是重點就是說關稅是馬上就要面臨的問題"},{"start":104.668,"end":124.697,"text":"就我們針對於我們要保持我們科技的領先啦這都是現在進行是未來是這當然是持續要做但是對於川普跟我們的談判這是馬上就要面臨的問題所以川普也曾經說過除了關稅之外我們一月稅的稅率是貿易障礙所以在這一塊我們到底有什麼樣具體的做法"},{"start":130.046,"end":148.917,"text":"我們是不是也會調低其他特定產品的關稅或營業稅譬如說我們現在黃豆小麥玉米馬上就是關稅的調降馬上就到了一個期限那我們是不是會持續維持所以除了農產品黃豆小麥玉米之外我們未來"},{"start":150.239,"end":161.897,"text":"應付或者是面對美國的關稅他提出來營業稅是貿易障礙那我們有沒有其他的措施要提出來有沒有什麼其他的備案或答案"},{"start":163.64,"end":174.907,"text":"謝謝委員,對於3月即將到期,也就是有相關的那個所謂的貨物稅、營業稅以及關稅那是大宗物資的相關進口的一些稅,那個是基於穩定國內的物價的一個工作,目的是這樣那在3月底即將接鄰之前,下個禮拜行政院的物價督導小組會再開會,穩定物價小組會開會"},{"start":187.615,"end":192.899,"text":"那這個部分會整個評估所有的情勢那妳的評估方向是什麼還會繼續延期這個部分第一個國發會農業部經濟部都會提出相關市場上的一些的我想也應該會評估到跟美國的貿易談判吧"},{"start":203.706,"end":228.084,"text":"這一定是貿易的一個部分我想這是先這個部分那第二個就是在於川普所提出來的對等關稅就是剛剛委員所提到也很關切的這個部分那對等關稅他當然提到說他4月1號、4月2號要做可是問題是對等關稅他所提出來的那個概念是不是跟我們自己所想像的那沒關係不管他的概念是什麼我們總是有幾套劇本沒有錯所以呢我們"},{"start":229.085,"end":234.974,"text":"政府部門其實都已經持續的在做這個工作第一個就是我們會去盤點像以財政部來說我們去盤點從美國進口的我們的前排序的進口值最大的什麼樣的貨品還有我們出口到美國的"},{"start":245.249,"end":264.541,"text":"最大的貨品的數量是什麼然後我的相對的關稅是多少這個部分我們都有去做盤點第二個就是說如果說他調高關稅在某一項貨品的部分那對我們的產業是哪一些產業會受影響以及我們相對的因應的措施這個部分行政院都已經和我們相關部會"},{"start":265.902,"end":280.863,"text":"所以也就是說其實你們手邊我們都在做這個所以你手邊已經有一大項目要調低關稅或只是在營業稅的部分他認為是貿易障礙的部分你可能也會調降這個部分大家都還在都在這個什麼時候會有答案出來部長"},{"start":282.165,"end":309.772,"text":"當然第一個他要確認這個項目這個項目跟到稅率的時候那我們的對應的方式要出來對不對那另外經濟部也跟相關的產業在持續的交談不講因為我今天時間不多我不是要跟你吵架我沒有要吵架我只是要提醒你因為調降無論是關稅或營業稅對台灣的其他產業是勢必會有一定的衝擊不過你這些措施我都尊重但是也勢必要跟民間做最多的溝通謝謝一定會跟民間做溝通"},{"start":312.332,"end":334.515,"text":"謝謝部長我有第二個問題是屬於受僱醫師的權益的問題相關我們現在為了減緩包括基層醫療院所的職業環境之前衛福部就有提出希望我們現在醫生都非常的辛苦留住醫生在台灣所以財政部也宣布了113年度執行業務"},{"start":335.897,"end":344.464,"text":"的醫生的費用的標準我們調高了掛號費的收入跟費用率等等但是現在醫師的職業樣態其實非常多元有一種是叫開業的職業醫生他的所得叫做業務的所得"},{"start":351.15,"end":370.032,"text":"另外一塊就是受雇醫生譬如說是在我們教協醫院在我們聯合醫院他是拿的是薪水薪資所得那這樣子的做法就是我目前提高執行業務所得的費用對於其他受雇醫師而言就是很不公平"},{"start":370.712,"end":388.759,"text":"其實現在我們都希望無論是教學醫院或者是基層醫院或是聯合醫院我們當然希望是分級醫療無論是自己開診所的醫師也好每一種我們都有足夠的醫師讓我們的病人針對不同的需求而不是希望大家都出來開業"},{"start":390.56,"end":407.39,"text":"目前的做法會造成很多受僱醫生覺得說不公平我反而要繳的稅率多我領的薪水本來就沒有自己開業的醫生多那現在就自己開業的醫生好像我們調高他們的標準他們繳的稅率也比較低所以"},{"start":408.01,"end":430.288,"text":"很多人擔心但醫界有一種傳聞那倒不如自己出來開業或實質我跟朋友和我開業事實上我還是他受僱但是我繳的稅率就不用這麼多我講的例子當然不是很多但是有人有這樣子的心態所以我要提出來的問題是我們都很感謝台灣的醫師留在台灣不管你是受僱或是自己開業那我覺得就是說為了要"},{"start":433.611,"end":451.127,"text":"讓醫師有更好的付稅環境而不是只有照顧到受雇就是說自己開業的醫生的匯率所以如何調和我們現在受雇醫生的稅制是我今天提出來的重點就是說我們如何有更多的誘因留住醫師不管"},{"start":452.088,"end":475.928,"text":"你是自己出來開業或者是你即便是留在最基層的診所聯合醫院、教學醫院我們都希望有同等的環境我們在每一個區塊才都有不同的醫生大家都跑去開業真的需要開刀的時候我們找不到一般的醫師在教學醫院裡面人力不足這也就變成像現在有空床沒有護理員沒有醫師狀況是一樣的"},{"start":477.95,"end":494.09,"text":"所以我們現在我知道部長可能會回覆我說我們沒有辦法讀後某一個節我都知道你的標準答案但是當我們不做的時候我們的現況我們的職業環境就是越來越糟糕所以我希望部長"},{"start":495.231,"end":517.351,"text":"可不可以有更多的勇氣慢慢的我們真正面臨解決現在台灣產業它不叫產業它就是醫師我們現在缺醫師的問題所以我們可不可以有更多的勇氣去面對這些賦稅的制度拉到至少平等差不多平等這一塊我希望您可以在兩週之內提出報告可不可以"},{"start":518.733,"end":532.964,"text":"謝謝委員提出了某個面向的一些看法這個是大多數醫生群組裡面在討論不平的地方所以我提醒你提出一個報告是不是容許我們一個月好嗎好 謝謝一個月好"},{"start":534.725,"end":540.869,"text":"部長第三個問題就是網紅的公司的問題我想最近大家討論非常多只有59秒網紅的稅務的問題引起很多的討論他當然目前他的分潤方式比如說他是在國外開賬戶他有網路的平台感謝分潤還有點閱獎金付稅訂閱超級感謝粉絲的贊助等等"},{"start":562,"end":576.587,"text":"它到底屬於境外所得境內所得然後它的那個所得的還有分成很多不同的項目那像之前我們就有建議說新加坡有做出指引問答我們也有說過我們要做指引問答因為這個是屬於一個新型態的"},{"start":579.068,"end":596.422,"text":"新經營的方式所以我們到底是用什麼樣的分潤方式就是說它有一定的分潤方式但是指引我們一直沒有做出來所以我要就教於部長就是說我們這個指引到底什麼時候有更明確的答案出來也讓他們有所依循"},{"start":598.624,"end":600.386,"text":"因為現在課稅的標準是用個案認定不同的標準也就是裡面有一個一致性但是現在網紅公司越來越多我覺得我們的政府應該有責任跟義務去協助他們"},{"start":616.627,"end":636.975,"text":"就是哪些你即便你的帳戶是設在國外的帳戶但是你現在因為你是在國內有一個網路的平台所以它叫做國內所得但是它又有不同的薪資的認定標準所以我覺得我們的指引一定要盡速的出來讓他們不會報錯也不會被罰"},{"start":642.049,"end":667.89,"text":"謝謝委員的督促這個部分我們複稅署已經積極的努力而且已經有出稿我們在兩個月以內把它完成公告完成讓大家知道兩個月以內兩個月以內好 一個月到一個半月進速加快會進速加快謝謝委員謝謝李委員 謝謝莊部長謝謝宋署長也跟朱部長回報一下我剛跑去司法法治委員會人事長全力支持你們那五個方案"}]}}},"gazette":{"lineno":1107,"blocks":[["李委員彥秀：（12時5分）請部長。"],["主席：請部長。"],["莊部長翠雲：委員好。"],["李委員彥秀：謝謝部長。我今天的問題分成三大塊，雖然有幾位委員已經關注過了，但我還是請你簡答，因為今天這些問題都是社會關注的重大議題。","第一個問題，川普重申4月2號開始要對所有貿易夥伴開始徵收對等關稅，這跟過去大家的猜測不太一樣，我們本來以為他會針對不同級距分類的幾個國家提出不同的關稅，但果然川普還是以自己國家、美國為優先，當然，對美國來說無可厚非，他就是每個國家一個一個談，這對美國是最有利的，但是從美國這邊計算出來的數字，我們對美的貿易順差達到七百多億，而我們的數字好像是六百多，有一些不一樣，當然這也無所謂，結論就是對於這次的關稅大戰，臺灣很難置身事外。整個行政團隊，包括賴總統都宣布，從4月2號開始，我們會組成半導體的民主供應鏈；還有卓院長的四大策略備戰，提到幾個重要的措施，以及要確保科技領先、爭取最有利條件等等，但我們看到無論是現在宣示性的，或者是未來要做的，都還沒有實現，都還在具體的進行當中，但重點是，關稅是馬上要面臨的問題，針對要保持我們科技的領先，這都是現在進行式、未來式，當然持續要做，可是對於川普跟我們的談判，這是馬上就要面臨的問題，川普也曾經說過，除了關稅之外，我們的營業稅稅率也是貿易障礙，在這一塊，我們到底有什麼具體的作法？是不是會調低其他特定產品的關稅或營業稅？譬如黃豆、小麥、玉米關稅的調降馬上就到了一個期限，我們是不是會持續維持？除了農產品的黃豆、小麥、玉米之外，未來應付或者面對美國的關稅議題，以及他們提出來的營業稅率是貿易障礙的說法，我們有沒有其他的措施要提出來？有沒有什麼其他的備案或答案？"],["莊部長翠雲：謝謝委員，對於3月即將到期，也就是有相關的貨物稅、營業稅以及關稅，那是大宗物資相關進口的一些稅。"],["李委員彥秀：是。"],["莊部長翠雲：那個是基於穩定國內物價的工作。"],["李委員彥秀：我知道當時是這樣。"],["莊部長翠雲：目的是這樣，在3月底即將屆臨之前，下個禮拜行政院的穩定物價小組會再開會，這個部分會整個評估所有的情勢……"],["李委員彥秀：你的評估方向是什麼，還會繼續延期？"],["莊部長翠雲：這個部分，第一個，國發會、農業部、經濟部都會提出相關市場上的一些數據……"],["李委員彥秀：我想也應該會評估到跟美國的貿易談判，這個一定是……"],["莊部長翠雲：這個部分是物價的部分，先這樣，第二個就是在於川普所提出來的對等關稅，就是剛剛委員所提到、也很關切的這個部分，關於對等關稅，他當然提到4月1號、4月2號要做，可是問題是他所提出來對等關稅的概念是不是跟我們自己所想像一致……"],["李委員彥秀：那沒關係，不管他的概念是什麼，我們總是有幾套劇本。"],["莊部長翠雲：是，沒有錯，所以我們政府部門其實都已經持續在做這個工作，第一個，以財政部來說，我們會去盤點從美國進口的前排序進口值最大的是什麼樣的貨品。"],["李委員彥秀：比如什麼？"],["莊部長翠雲：還有我們出口到美國的最大貨品的數量是什麼，然後相對關稅是多少，這個部分我們都有去做盤點。第二個，如果他在某一項貨品的部分調高關稅，對我們是哪一些產業會受影響，以及相對因應的措施，這個部分行政院都已經和我們相關部會在模擬相關方案……"],["李委員彥秀：所以也就是說，其實你們手邊……"],["莊部長翠雲：我們都在做這個事情。"],["李委員彥秀：所以你手邊已經有一大項目要調低關稅……"],["莊部長翠雲：不是調低。"],["李委員彥秀：或只是營業稅的部分，他認為是貿易障礙的部分，你可能也會調降？"],["莊部長翠雲：這個部分，大家都還在……"],["李委員彥秀：什麼時候會有答案出來？部長。"],["莊部長翠雲：答案？當然第一個，他要確認這個項目跟稅率的時候，我們對應的方式要出來，對不對？另外，經濟部也跟相關產業在持續交談，瞭解他們的問題……"],["李委員彥秀：不過部長，我今天時間不多，我不是要跟你吵架……"],["莊部長翠雲：我沒有要吵架……"],["李委員彥秀：對、對、對，我只是要提醒你，因為是調降，無論是關稅或營業稅，對臺灣其他產業勢必會有一定的衝擊，不過這些措施我都尊重，但是也勢必要跟民間做最多的溝通。"],["莊部長翠雲：是，好的，謝謝，一定會跟民間做溝通。"],["李委員彥秀：這是第一個議題，謝謝部長。","我有第二個問題是屬於受僱醫師權益的問題。我們現在為了減緩包括基層醫療院所的執業環境壓力，之前衛福部就有提出，希望留住醫生在臺灣，因為現在醫生都非常辛苦，所以財政部也宣布113年度執行業務醫生費用標準，我們調高了掛號費的收入跟費用率等等，但是現在醫師的執業樣態其實非常多元，有一種是開業的執業醫生，他的所得叫做業務所得，另外一種就是受僱醫生，譬如是在教學醫院、在聯合醫院，他拿的是薪水、薪資所得，這樣子的做法，我們目前提高執行業務所得的費用，對於其他受僱醫師而言就是很不公平。現在無論是教學醫院或者是基層醫院或是聯合醫院，我們當然希望是分級醫療，無論是自己開診所的醫師也好，每一種都有足夠的醫師讓我們的病人針對不同的需求而去，而不是希望大家都出來開業，目前的做法會造成很多受僱醫生覺得不公平，他反而要繳的稅率多，而領的薪水本來就沒有自己開業的醫生多，現在自己開業的醫生，我們調高他們的標準，他們繳的稅率也比較低，所以很多人擔心，但醫界也有一種傳聞，倒不如自己出來開業或實質跟朋友合夥開業，事實上我還是他的受僱，但是繳的稅率就不用這麼多，我講的例子當然不是很多，但是有人有這樣子的心態。","所以我要提出來的問題是，我們都很感謝臺灣的醫師留在臺灣，不管你是受僱或者自己開業，我覺得為了要讓醫師有更好的賦稅環境，而不是只有照顧到自己開業醫生的稅率，所以如何調和現在受僱醫生的稅制是我今天提出來的重點，我們如何有更多的誘因留住醫師？不管你是自己出來開業或者即便是留在最基層的診所、聯合醫院、教學醫院，我們都希望有同等的環境，在每一個區塊才都有不同的醫生，大家都跑去開業，真的需要開刀的時候，我們找不到一般的醫師，在教學醫院裡面人力不足，這也就變成像現在有空床卻沒有護理員、沒有醫師，狀況是一樣的。","所以我知道部長可能會回復我說我們沒有辦法獨厚某一個職業，我都知道你的標準答案，但是當我們不做的時候，我們的現況、我們的執業環境就是越來越糟糕，所以我希望部長可不可以有更多的勇氣？慢慢的、我們真正要面臨、要解決現在臺灣的產業……他不叫產業，他就是醫師，就是我們現在缺醫師的問題，所以我們可不可以有更多的勇氣去面對這些賦稅的制度，拉到至少差不多平等？這部分我希望您可以在兩週之內提出報告，可不可以？"],["莊部長翠雲：謝謝委員，委員提出了某個面向的一些看法，委員這邊……"],["李委員彥秀：這個是大多數醫生群組裡面在討論不公平的地方，所以我提醒你，請提出一個報告。"],["莊部長翠雲：是，好的，是不是容許我們一個月好嗎？"],["李委員彥秀：好，謝謝，一個月。"],["莊部長翠雲：是。"],["李委員彥秀：好，部長，我第三個問題就是網紅公司的問題，最近大家討論非常多。網紅稅務的問題引起很多的討論，當然目前他的分潤方式，比如他是在國外開帳戶，他有網路平臺感謝分潤，還有點閱獎金、付費訂閱、超級感謝粉絲贊助等等，這到底屬於境外所得、境內所得？這些所得還有分成很多不同的項目，像之前我們就有建議像新加坡有做出指引問答，我們也有說過我們要做指引問答，因為這是屬於一個新型態的經營方式，所以我們到底是用什麼樣的分潤方式？他有一定的分潤方式，但是我們一直沒有做出指引，所以我要就教於部長，有關這個指引，到底什麼時候有更明確的答案出來，也讓他們有所依循？"],["莊部長翠雲：謝謝委員的關心……"],["李委員彥秀：部長，因為現在課稅的標準是用個案認定不同的標準，也就是沒有一致性，但是現在網紅公司越來越多，我們的政府應該有責任跟義務去協助他們，即便你的帳戶是設在國外，但是現在你是在國內有一個網路平臺，所以它叫做國內所得，但是這又有不同的薪資認定標準，所以我們的指引一定要儘速出來，讓他們不會報錯、也不會被罰。"],["莊部長翠雲：謝謝委員的督促，這個部分我們賦稅署正在積極努力，而且已經有初稿，我們在兩個月以內把它完成公告，讓大家知道。"],["李委員彥秀：要兩個月喔？"],["莊部長翠雲：兩個月以內。"],["李委員彥秀：好，儘速一個月到一個半月、儘速加快。"],["莊部長翠雲：會儘速加快，謝謝委員。"],["主席（鍾委員佳濱代）：謝謝李委員、謝謝莊部長、謝謝宋署長。也跟莊部長回報一下，我剛剛跑去司法及法制委員會，人事長全力支持你們那五個方案屬於他的那兩個部分。","好，接下來我們有請鄭委員天財質詢、鄭委員天財、鄭委員天財不在。","有請鄭委員正鈐、鄭委員正鈐、鄭委員正鈐不在。","有請王委員鴻薇、王委員鴻薇、王委員鴻薇不在。","有請黃委員國昌、黃委員國昌、黃委員國昌不在。","有請王委員世堅質詢。"]],"agenda":{"page_end":564,"meet_id":"委員會-11-3-20-3","speakers":["賴惠員","吳秉叡","林德福","賴士葆","郭國文","林思銘","鍾佳濱","顏寬恒","黃珊珊","楊瓊瓔","李坤城","羅明才","張啓楷","李彥秀","王世堅","陳玉珍","洪孟楷","邱志偉","陳培瑜","葉元之","陳冠廷","伍麗華Saidhai‧Tahovecahe"],"page_start":1,"meetingDate":["2025-03-20"],"gazette_id":"1143001","agenda_lcidc_ids":["1143001_00002","1143001_00003","1143001_00004","1143001_00005","1143001_00006","1143001_00007"],"meet_name":"立法院第11屆第3會期財政委員會第3次全體委員會議紀錄","content":"一、邀請財政部莊部長翠雲率所屬機關首長暨國營事業董事長、總經理（含各轉投資事業機構公\n股代表之董、監事）列席業務報告，並備質詢；二、審查行政院函請審議「海關進口稅則部分稅\n則修正草案」案；三、彙總整理提出「中華民國114年度中央政府總預算案附屬單位預算營業及\n非營業部分審查總報告草案」提報院會案","agenda_id":"1143001_00001"}}}