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\"score\": 0.831}, {\"word\": \"畢\"}, {\"word\": \"現\"}, {\"word\": \"在\", \"start\": 377.353, \"end\": 377.553, \"score\": 0.856}, {\"word\": \"進\"}, {\"word\": \"行\", \"start\": 377.553, \"end\": 377.713, \"score\": 0.874}, {\"word\": \"討\"}, {\"word\": \"論\"}, {\"word\": \"四\", \"start\": 377.713, \"end\": 377.733, \"score\": 0.0}, {\"word\": \"項\"}, {\"word\": \"請\"}, {\"word\": \"議\"}, {\"word\": \"事\", \"start\": 377.733, \"end\": 377.833, \"score\": 0.796}, {\"word\": \"人\", \"start\": 377.833, \"end\": 378.053, \"score\": 0.888}, {\"word\": \"員\"}, {\"word\": \"宣\", \"start\": 378.053, \"end\": 378.273, \"score\": 0.896}, {\"word\": \"讀\"}, {\"word\": \"今\", \"start\": 378.273, \"end\": 378.393, \"score\": 0.825}, {\"word\": \"日\", \"start\": 378.393, \"end\": 378.413, \"score\": 0.0}], \"language\": \"zh\"}","srt":"1\n00:00:00,349 --> 00:00:15,700\n各位官員大家好我們今天不是在這裡爭論技術細節也不是討論一筆盈餘怎麼分我們要先問一個最根本的問題你們知不知道你們到底用的是誰的錢要對誰交代我們的執政黨說人民是頭家\n\n2\n00:00:23,532 --> 00:00:30,964\n用的是人民的錢要對人民交代政府年年超徵稅收人民卻無從分享\n\n3\n00:00:32,570 --> 00:00:54,560\n稅制口頭喊著進步但是操作卻接近壟斷所以接下來本席要就主席講您在報告中提的七大說法我不知道是邏輯錯誤還是政治錯位還是您受了多大的壓力我要一一來破解第一個超增只是預估誤差並非常態發生\n\n4\n00:00:56,141 --> 00:01:20,813\n年年都有意外那就不是意外也不是例外它變成常態了我們有所謂的隨機誤差系統誤差你這個已經變成連續四年的不是例外是一個模式它是系統誤差所以你預算長年的保守低估本席合理懷疑你是結構性的掩飾手法\n\n5\n00:01:21,613 --> 00:01:39,236\n所以我們希望會後今天本席的諮詢你們要一一回應第二個即使超收仍要扣還本與短差政府未必有餘為何預算從未如實反映出這個支出和還本的結構\n\n6\n00:01:41,205 --> 00:02:06,255\n為何超收必須要彌補過往的黑洞卻沒有看到你們向人民報賬人民多繳的是稅所以政府必須向人民交代這第二點第三個債務有還本機制無需再設還稅規定正因為還本有法源所以還稅更應該有制度啊\n\n7\n00:02:08,140 --> 00:02:29,981\n我們目前沒有任何的超收返還的條文也沒有比例優先原則或者是用途的限制完全是行政部門想還就還不想就撐這是絕對不可以的所以如果預算照你們這樣做會變成行政權的口袋錢包\n\n8\n00:02:31,042 --> 00:02:58,268\n所以預算如果不受立法的節制超收就會變成你們合法的掠奪這是第三點第四個稅計等於虛代審計尚未定案那誰說沒有定案就不能夠先設原則我們要的是建立制度性的比例機制審計確定後可以依法撥付啊\n\n9\n00:02:59,471 --> 00:03:23,945\n如果遇到緊急情況也可以訂定合理的調整條件所以主席長這不是不能是你們不想再來更離譜的第五點並非年年有騰雲所以不宜常態化處理所以難道因為並非年年有颱風所以我們就不需要立法防災嗎不用立防災法嗎\n\n10\n00:03:25,186 --> 00:03:44,339\n所以正因為不是年年有,才更需要有制度的規範如果沒有制度的原則性安排,就沒有財政治理的永續性根基第六點,立法會限制財政彈性,無法因應變局\n\n11\n00:03:46,016 --> 00:04:01,223\n彈性當然重要啊但是你彈性凌駕原則那你的結果就是特別預算特別氾濫還有國會監督邊緣化在被你造謠重傷污衊\n\n12\n00:04:02,813 --> 00:04:22,786\n那不能讓民意排除於財政決策之外本席要再次提醒人民是頭家你們用的是人民的納稅錢所以你理應還稅於民你理應向人民來報告所以我們不是要削弱行政的效率我們是希望補強財政的正義\n\n13\n00:04:26,803 --> 00:04:52,801\n最後第七點普發現金因靠特別條例不能制度化那我想請問為什麼企業減稅可以編常態預算科技國防追加可以進入年度預算人民退稅只能靠臨時條例嗎所以當人民退稅成為例外政府編偏財就會變成慣例就會變成慣例所以我們最後主張正義財政正義的\n\n14\n00:04:55,509 --> 00:05:14,521\n五大理由超徵因涉還稅機制不可任意支配建立透明計算與分配機制還稅愚民法治化減少政策的任意性財政不能靠施捨財政是人民的權利歸還\n\n15\n00:05:16,007 --> 00:05:27,736\n最後發現金不再只能是政治操作不然每逢選舉我們就出現了神秘盈餘最後強化國會預算跟決算的聯動\n\n16\n00:05:31,939 --> 00:05:47,096\n設計預算決算對照條款國會對於超收資金運用具追蹤與再分配的權限最後我協論一下讓我們能夠推動一部真正屬於人民的預算法\n\n17\n00:05:47,997 --> 00:06:08,683\n讓盈餘不只是口號是正義的回饋讓財政不只是表格與數字是政府與人民的契約信任請主席長您針對本席今天的破解能夠給我們報告一一回應謝謝好謝謝徐委員的質詢下一位請黃國昌黃國昌我們不在\n\n18\n00:06:14,571 --> 00:06:18,413\n報告委員會今日正式發言委員經已訓導完畢現在進行討論四項請議事人員宣讀今日\n\n","tsv":"start\tend\ttext\n349\t15700\t各位官員大家好我們今天不是在這裡爭論技術細節也不是討論一筆盈餘怎麼分我們要先問一個最根本的問題你們知不知道你們到底用的是誰的錢要對誰交代我們的執政黨說人民是頭家\n23532\t30964\t用的是人民的錢 要對人民交代政府年年超徵稅收 人民卻無從分享\n32570\t54560\t稅制口頭喊著進步 但是操作卻接近壟斷所以接下來本席要就主席講 您在報告中提的七大說法我不知道是邏輯錯誤還是政治錯位還是您受了多大的壓力 我要一一來破解第一個 超增只是預估誤差 並非常態發生\n56141\t80813\t年年都有意外 那就不是意外 也不是例外它變成常態了我們有所謂的隨機誤差 系統誤差你這個已經變成連續四年的不是例外 是一個模式 它是系統誤差所以你預算長年的保守低估本席合理懷疑你是結構性的掩飾手法\n81613\t99236\t所以我們希望會後今天本席的諮詢你們要一一回應第二個即使超收仍要扣還本與短差政府未必有餘為何預算從未如實反映出這個支出和還本的結構\n101205\t126255\t為何超收必須要彌補過往的黑洞卻沒有看到你們向人民報賬人民多繳的是稅所以政府必須向人民交代這第二點第三個債務有還本機制無需再設還稅規定正因為還本有法源所以還稅更應該有制度啊\n128140\t149981\t我們目前沒有任何的超收返還的條文也沒有比例 優先原則 或者是用途的限制完全是行政部門想還就還 不想就撐 這是絕對不可以的所以如果預算照你們這樣做 會變成行政權的口袋錢包\n151042\t178268\t所以預算如果不受立法的節制超收就會變成你們合法的掠奪這是第三點第四個 稅計等於虛代審計 尚未定案那誰說沒有定案就不能夠先設原則我們要的是建立制度性的比例機制審計確定後可以依法撥付啊\n179471\t203945\t如果遇到緊急情況 也可以訂定合理的調整條件所以 主席長 這不是不能 是你們不想再來更離譜的 第五點並非年年有騰雲 所以不宜常態化處理所以難道因為並非年年有颱風所以我們就不需要立法防災嗎不用立防災法嗎\n205186\t224339\t所以正因為不是年年有,才更需要有制度的規範如果沒有制度的原則性安排,就沒有財政治理的永續性根基第六點,立法會限制財政彈性,無法因應變局\n226016\t241223\t彈性當然重要啊 但是你彈性凌駕原則那你的結果就是特別預算 特別氾濫還有國會監督邊緣化 在被你造謠 重傷 污衊\n242813\t262786\t那不能讓民意排除於財政決策之外 本席要再次提醒 人民是頭家你們用的是人民的納稅錢 所以你理應還稅於民 你理應向人民來報告所以我們不是要削弱行政的效率 我們是希望補強財政的正義\n266803\t292801\t最後第七點普發現金因靠特別條例不能制度化那我想請問為什麼企業減稅可以編常態預算科技國防追加可以進入年度預算人民退稅只能靠臨時條例嗎所以當人民退稅成為例外政府編偏財就會變成慣例就會變成慣例所以我們最後主張正義財政正義的\n295509\t314521\t五大理由 超徵因涉還稅機制不可任意支配建立透明計算與分配機制 還稅愚民法治化 減少政策的任意性財政不能靠施捨 財政是人民的權利歸還\n316007\t327736\t最後發現金不再只能是政治操作不然每逢選舉我們就出現了神秘盈餘最後強化國會預算跟決算的聯動\n331939\t347096\t設計預算決算對照條款國會對於超收資金運用具追蹤與再分配的權限最後我協論一下讓我們能夠推動一部真正屬於人民的預算法\n347997\t368683\t讓盈餘不只是口號是正義的回饋讓財政不只是表格與數字是政府與人民的契約信任請主席長您針對本席今天的破解能夠給我們報告一一回應 謝謝好 謝謝徐委員的質詢下一位請黃國昌黃國昌我們不在\n374571\t378413\t報告委員會今日正式發言委員經已訓導完畢現在進行討論四項請議事人員宣讀今日\n","txt":"各位官員大家好我們今天不是在這裡爭論技術細節也不是討論一筆盈餘怎麼分我們要先問一個最根本的問題你們知不知道你們到底用的是誰的錢要對誰交代我們的執政黨說人民是頭家\n用的是人民的錢 要對人民交代政府年年超徵稅收 人民卻無從分享\n稅制口頭喊著進步 但是操作卻接近壟斷所以接下來本席要就主席講 您在報告中提的七大說法我不知道是邏輯錯誤還是政治錯位還是您受了多大的壓力 我要一一來破解第一個 超增只是預估誤差 並非常態發生\n年年都有意外 那就不是意外 也不是例外它變成常態了我們有所謂的隨機誤差 系統誤差你這個已經變成連續四年的不是例外 是一個模式 它是系統誤差所以你預算長年的保守低估本席合理懷疑你是結構性的掩飾手法\n所以我們希望會後今天本席的諮詢你們要一一回應第二個即使超收仍要扣還本與短差政府未必有餘為何預算從未如實反映出這個支出和還本的結構\n為何超收必須要彌補過往的黑洞卻沒有看到你們向人民報賬人民多繳的是稅所以政府必須向人民交代這第二點第三個債務有還本機制無需再設還稅規定正因為還本有法源所以還稅更應該有制度啊\n我們目前沒有任何的超收返還的條文也沒有比例 優先原則 或者是用途的限制完全是行政部門想還就還 不想就撐 這是絕對不可以的所以如果預算照你們這樣做 會變成行政權的口袋錢包\n所以預算如果不受立法的節制超收就會變成你們合法的掠奪這是第三點第四個 稅計等於虛代審計 尚未定案那誰說沒有定案就不能夠先設原則我們要的是建立制度性的比例機制審計確定後可以依法撥付啊\n如果遇到緊急情況 也可以訂定合理的調整條件所以 主席長 這不是不能 是你們不想再來更離譜的 第五點並非年年有騰雲 所以不宜常態化處理所以難道因為並非年年有颱風所以我們就不需要立法防災嗎不用立防災法嗎\n所以正因為不是年年有,才更需要有制度的規範如果沒有制度的原則性安排,就沒有財政治理的永續性根基第六點,立法會限制財政彈性,無法因應變局\n彈性當然重要啊 但是你彈性凌駕原則那你的結果就是特別預算 特別氾濫還有國會監督邊緣化 在被你造謠 重傷 污衊\n那不能讓民意排除於財政決策之外 本席要再次提醒 人民是頭家你們用的是人民的納稅錢 所以你理應還稅於民 你理應向人民來報告所以我們不是要削弱行政的效率 我們是希望補強財政的正義\n最後第七點普發現金因靠特別條例不能制度化那我想請問為什麼企業減稅可以編常態預算科技國防追加可以進入年度預算人民退稅只能靠臨時條例嗎所以當人民退稅成為例外政府編偏財就會變成慣例就會變成慣例所以我們最後主張正義財政正義的\n五大理由 超徵因涉還稅機制不可任意支配建立透明計算與分配機制 還稅愚民法治化 減少政策的任意性財政不能靠施捨 財政是人民的權利歸還\n最後發現金不再只能是政治操作不然每逢選舉我們就出現了神秘盈餘最後強化國會預算跟決算的聯動\n設計預算決算對照條款國會對於超收資金運用具追蹤與再分配的權限最後我協論一下讓我們能夠推動一部真正屬於人民的預算法\n讓盈餘不只是口號是正義的回饋讓財政不只是表格與數字是政府與人民的契約信任請主席長您針對本席今天的破解能夠給我們報告一一回應 謝謝好 謝謝徐委員的質詢下一位請黃國昌黃國昌我們不在\n報告委員會今日正式發言委員經已訓導完畢現在進行討論四項請議事人員宣讀今日\n","vtt":"WEBVTT\n\n00:00.349 --> 00:15.700\n各位官員大家好我們今天不是在這裡爭論技術細節也不是討論一筆盈餘怎麼分我們要先問一個最根本的問題你們知不知道你們到底用的是誰的錢要對誰交代我們的執政黨說人民是頭家\n\n00:23.532 --> 00:30.964\n用的是人民的錢要對人民交代政府年年超徵稅收人民卻無從分享\n\n00:32.570 --> 00:54.560\n稅制口頭喊著進步但是操作卻接近壟斷所以接下來本席要就主席講您在報告中提的七大說法我不知道是邏輯錯誤還是政治錯位還是您受了多大的壓力我要一一來破解第一個超增只是預估誤差並非常態發生\n\n00:56.141 --> 01:20.813\n年年都有意外那就不是意外也不是例外它變成常態了我們有所謂的隨機誤差系統誤差你這個已經變成連續四年的不是例外是一個模式它是系統誤差所以你預算長年的保守低估本席合理懷疑你是結構性的掩飾手法\n\n01:21.613 --> 01:39.236\n所以我們希望會後今天本席的諮詢你們要一一回應第二個即使超收仍要扣還本與短差政府未必有餘為何預算從未如實反映出這個支出和還本的結構\n\n01:41.205 --> 02:06.255\n為何超收必須要彌補過往的黑洞卻沒有看到你們向人民報賬人民多繳的是稅所以政府必須向人民交代這第二點第三個債務有還本機制無需再設還稅規定正因為還本有法源所以還稅更應該有制度啊\n\n02:08.140 --> 02:29.981\n我們目前沒有任何的超收返還的條文也沒有比例優先原則或者是用途的限制完全是行政部門想還就還不想就撐這是絕對不可以的所以如果預算照你們這樣做會變成行政權的口袋錢包\n\n02:31.042 --> 02:58.268\n所以預算如果不受立法的節制超收就會變成你們合法的掠奪這是第三點第四個稅計等於虛代審計尚未定案那誰說沒有定案就不能夠先設原則我們要的是建立制度性的比例機制審計確定後可以依法撥付啊\n\n02:59.471 --> 03:23.945\n如果遇到緊急情況也可以訂定合理的調整條件所以主席長這不是不能是你們不想再來更離譜的第五點並非年年有騰雲所以不宜常態化處理所以難道因為並非年年有颱風所以我們就不需要立法防災嗎不用立防災法嗎\n\n03:25.186 --> 03:44.339\n所以正因為不是年年有,才更需要有制度的規範如果沒有制度的原則性安排,就沒有財政治理的永續性根基第六點,立法會限制財政彈性,無法因應變局\n\n03:46.016 --> 04:01.223\n彈性當然重要啊但是你彈性凌駕原則那你的結果就是特別預算特別氾濫還有國會監督邊緣化在被你造謠重傷污衊\n\n04:02.813 --> 04:22.786\n那不能讓民意排除於財政決策之外本席要再次提醒人民是頭家你們用的是人民的納稅錢所以你理應還稅於民你理應向人民來報告所以我們不是要削弱行政的效率我們是希望補強財政的正義\n\n04:26.803 --> 04:52.801\n最後第七點普發現金因靠特別條例不能制度化那我想請問為什麼企業減稅可以編常態預算科技國防追加可以進入年度預算人民退稅只能靠臨時條例嗎所以當人民退稅成為例外政府編偏財就會變成慣例就會變成慣例所以我們最後主張正義財政正義的\n\n04:55.509 --> 05:14.521\n五大理由超徵因涉還稅機制不可任意支配建立透明計算與分配機制還稅愚民法治化減少政策的任意性財政不能靠施捨財政是人民的權利歸還\n\n05:16.007 --> 05:27.736\n最後發現金不再只能是政治操作不然每逢選舉我們就出現了神秘盈餘最後強化國會預算跟決算的聯動\n\n05:31.939 --> 05:47.096\n設計預算決算對照條款國會對於超收資金運用具追蹤與再分配的權限最後我協論一下讓我們能夠推動一部真正屬於人民的預算法\n\n05:47.997 --> 06:08.683\n讓盈餘不只是口號是正義的回饋讓財政不只是表格與數字是政府與人民的契約信任請主席長您針對本席今天的破解能夠給我們報告一一回應謝謝好謝謝徐委員的質詢下一位請黃國昌黃國昌我們不在\n\n06:14.571 --> 06:18.413\n報告委員會今日正式發言委員經已訓導完畢現在進行討論四項請議事人員宣讀今日\n\n","segments":[{"start":0.349,"end":15.7,"text":"各位官員大家好我們今天不是在這裡爭論技術細節也不是討論一筆盈餘怎麼分我們要先問一個最根本的問題你們知不知道你們到底用的是誰的錢要對誰交代我們的執政黨說人民是頭家"},{"start":23.532,"end":30.964,"text":"用的是人民的錢 要對人民交代政府年年超徵稅收 人民卻無從分享"},{"start":32.57,"end":54.56,"text":"稅制口頭喊著進步 但是操作卻接近壟斷所以接下來本席要就主席講 您在報告中提的七大說法我不知道是邏輯錯誤還是政治錯位還是您受了多大的壓力 我要一一來破解第一個 超增只是預估誤差 並非常態發生"},{"start":56.141,"end":80.813,"text":"年年都有意外 那就不是意外 也不是例外它變成常態了我們有所謂的隨機誤差 系統誤差你這個已經變成連續四年的不是例外 是一個模式 它是系統誤差所以你預算長年的保守低估本席合理懷疑你是結構性的掩飾手法"},{"start":81.613,"end":99.236,"text":"所以我們希望會後今天本席的諮詢你們要一一回應第二個即使超收仍要扣還本與短差政府未必有餘為何預算從未如實反映出這個支出和還本的結構"},{"start":101.205,"end":126.255,"text":"為何超收必須要彌補過往的黑洞卻沒有看到你們向人民報賬人民多繳的是稅所以政府必須向人民交代這第二點第三個債務有還本機制無需再設還稅規定正因為還本有法源所以還稅更應該有制度啊"},{"start":128.14,"end":149.981,"text":"我們目前沒有任何的超收返還的條文也沒有比例 優先原則 或者是用途的限制完全是行政部門想還就還 不想就撐 這是絕對不可以的所以如果預算照你們這樣做 會變成行政權的口袋錢包"},{"start":151.042,"end":178.268,"text":"所以預算如果不受立法的節制超收就會變成你們合法的掠奪這是第三點第四個 稅計等於虛代審計 尚未定案那誰說沒有定案就不能夠先設原則我們要的是建立制度性的比例機制審計確定後可以依法撥付啊"},{"start":179.471,"end":203.945,"text":"如果遇到緊急情況 也可以訂定合理的調整條件所以 主席長 這不是不能 是你們不想再來更離譜的 第五點並非年年有騰雲 所以不宜常態化處理所以難道因為並非年年有颱風所以我們就不需要立法防災嗎不用立防災法嗎"},{"start":205.186,"end":224.339,"text":"所以正因為不是年年有,才更需要有制度的規範如果沒有制度的原則性安排,就沒有財政治理的永續性根基第六點,立法會限制財政彈性,無法因應變局"},{"start":226.016,"end":241.223,"text":"彈性當然重要啊 但是你彈性凌駕原則那你的結果就是特別預算 特別氾濫還有國會監督邊緣化 在被你造謠 重傷 污衊"},{"start":242.813,"end":262.786,"text":"那不能讓民意排除於財政決策之外 本席要再次提醒 人民是頭家你們用的是人民的納稅錢 所以你理應還稅於民 你理應向人民來報告所以我們不是要削弱行政的效率 我們是希望補強財政的正義"},{"start":266.803,"end":292.801,"text":"最後第七點普發現金因靠特別條例不能制度化那我想請問為什麼企業減稅可以編常態預算科技國防追加可以進入年度預算人民退稅只能靠臨時條例嗎所以當人民退稅成為例外政府編偏財就會變成慣例就會變成慣例所以我們最後主張正義財政正義的"},{"start":295.509,"end":314.521,"text":"五大理由 超徵因涉還稅機制不可任意支配建立透明計算與分配機制 還稅愚民法治化 減少政策的任意性財政不能靠施捨 財政是人民的權利歸還"},{"start":316.007,"end":327.736,"text":"最後發現金不再只能是政治操作不然每逢選舉我們就出現了神秘盈餘最後強化國會預算跟決算的聯動"},{"start":331.939,"end":347.096,"text":"設計預算決算對照條款國會對於超收資金運用具追蹤與再分配的權限最後我協論一下讓我們能夠推動一部真正屬於人民的預算法"},{"start":347.997,"end":368.683,"text":"讓盈餘不只是口號是正義的回饋讓財政不只是表格與數字是政府與人民的契約信任請主席長您針對本席今天的破解能夠給我們報告一一回應 謝謝好 謝謝徐委員的質詢下一位請黃國昌黃國昌我們不在"},{"start":374.571,"end":378.413,"text":"報告委員會今日正式發言委員經已訓導完畢現在進行討論四項請議事人員宣讀今日"}]}}},"gazette":{"lineno":1311,"blocks":[["徐委員欣瑩：（12時58分）謝謝主席，本席請主計長。"],["主席：主計長請。"],["陳主計長淑姿：委員好。"],["徐委員欣瑩：主席、主計長以及在座各位官員，大家好。我們今天不是在這裡爭論技術細節，也不是討論一筆盈餘怎麼分，我們要先問一個最根本的問題：你們知不知道你們到底用的是誰的錢？要對誰交代？我們的執政黨說人民是頭家，用的是人民的錢，要對人民交代。政府年年超徵稅收，人民卻無從分享，稅制口頭喊著進步，但是操作卻接近壟斷！接下來本席要就主計長在報告中提的7大說法，我不知道是邏輯錯誤、政治錯位，還是您受了多大的壓力，我要一一來破解。","第一個，超徵只是預估誤差，並非常態發生，但如果年年都有意外，那就不是意外、也不是例外，它變成常態了。我們有所謂的隨機誤差、系統誤差，你這個已經連續4年，所以不是例外，是一個模式，它是系統誤差。你預算長年的保守低估，本席合理懷疑你是結構性的掩飾手法，所以我們希望今天本席的質詢，你們會後要一一回應。","第二個，即使超收仍要扣還本與短差，政府未必有餘。為何預算從未如實反映出這個支出和還本的結構？為何超收必須要彌補過往的黑洞，卻沒有看到你們向人民報帳？人民多繳的是稅，所以政府必須向人民交代。","第三個，債務有還本機制，無須再設還稅規定。正因為還本有法源，所以還稅更應該有制度，我們目前沒有任何超收返還的條文，也沒有比例優先原則或是用途的限制，完全是行政部門想還就還，不想就撐，這是絕對不可以的。如果預算照你們這樣做，會變成行政權的口袋錢包，預算如果不受立法的節制，超收就會變成你們合法的掠奪。","第四個，歲計賸餘須待審計，尚未定案。誰說沒有定案就不能夠先設原則？我們要的是建立制度性的比例機制，審計確定後可以依法撥付，如果遇到緊急情況，也可以訂定合理的調整條件，所以主計長，這不是不能，是你們不想。","再來，更離譜的第五點，並非年年有賸餘，所以不宜常態化處理。難道因為並非年年有颱風，所以我們就不需要立法防災嗎？不用立防災法嗎？正因為不是年年有，才更需要有制度的規範，如果沒有制度的原則性安排，就沒有財政治理的永續性根基。","第六點，立法會限制財政彈性，無法因應變局。彈性當然重要，但是彈性凌駕原則，結果就是特別預算、特別氾濫，還有國會監督邊緣化，再被你造謠、重傷、污衊，不能讓民意被排除於財政決策之外。本席要再次提醒，人民是頭家，你們用的是人民的納稅錢，你理應還稅於民，你理應向人民來報告，所以我們不是要削弱行政的效率，我們是希望補強財政的正義。","最後第七點，普發現金應靠特別條例，不能制度化。那我想請問，為什麼企業減稅可以編常態預算、科技國防追加可以進入年度預算？人民退稅只能靠臨時條例嗎？所以當人民退稅成為例外，政府偏財就會變成慣例。","我們最後主張財政正義的五大理由：超徵應設還稅機制，不可任意支配；建立透明計算與分配機制；還稅於民法制化，減少政策的任意性；財政不能靠施捨，財政是人民的權利歸還；普發現金不再只能是政治操作，不然每逢選舉就出現神秘盈餘；最後，強化國會預算跟決算的連動，設計預算、決算對照條款，國會對於超收資金運用，具追蹤與再分配的權限。"],["主席：好，謝謝。"],["徐委員欣瑩：我做結論一下，讓我們能夠推動一部真正屬於人民的預算法，讓盈餘不只是口號，是正義的回饋，讓財政不只是表格與數字，是政府與人民的契約信任。請主計長針對本席今天的破解，能夠給我們報告，一一回應，謝謝。"],["主席：好，謝謝徐委員的質詢。","下一位請黃國昌委員、黃國昌委員、黃國昌委員不在場。","報告委員會，今天登記發言委員均已詢答完畢。","現在進行討論事項，請議事人員宣讀今日審查預算法增訂第八十一條之一條文草案等3案之提案內容，預計宣讀時間2分鐘，宣讀完後就進行協商。我們將休息5分鐘，同時宣讀。"]],"agenda":{"page_end":418,"meet_id":"委員會-11-3-20-4","speakers":["賴士葆","林德福","王鴻薇","吳秉叡","柯建銘","郭國文","鍾佳濱","賴惠員","李彥秀","林思銘","陳玉珍","黃珊珊","王世堅","李坤城","顏寬恒","楊瓊瓔","張啓楷","吳思瑤","羅明才","鄭天財Sra Kacaw","葉元之","徐欣瑩"],"page_start":339,"meetingDate":["2025-03-24"],"gazette_id":"1143101","agenda_lcidc_ids":["1143101_00007"],"meet_name":"立法院第11屆第3會期財政委員會第4次全體委員會議紀錄","content":"一、邀請行政院主計總處陳主計長淑姿、審計部陳審計長瑞敏率所屬單位主管列席業務報告，並\n備質詢；二、審查本院委員王鴻薇等26人、委員林德福等20人、委員賴士葆等20人分別擬具「預\n算法增訂第八十一條之一條文草案」等3案","agenda_id":"1143101_00006"}}}