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還要營業稅各項的稅金結果從中國來的包裹2000塊以下是免稅這就讓台灣的廠商先天上就處於一個不公平競爭的關係這個我已經跟你提過很多次了而且去年前年都有提過\", \"words\": [{\"word\": \"台\", \"start\": 76.621, \"end\": 76.941, \"score\": 0.891}, {\"word\": \"東\"}, {\"word\": \"安\", \"start\": 76.941, \"end\": 77.101, \"score\": 0.872}, {\"word\": \"的\", \"start\": 77.101, \"end\": 77.401, \"score\": 0.875}, {\"word\": \"製\"}, {\"word\": \"造\", \"start\": 77.401, \"end\": 77.662, \"score\": 0.914}, {\"word\": \"業\"}, {\"word\": \"的\", \"start\": 77.662, \"end\": 78.022, \"score\": 0.944}, {\"word\": \"廠\"}, {\"word\": \"商\", \"start\": 78.022, \"end\": 81.324, \"score\": 0.973}, {\"word\": \"產\"}, {\"word\": \"品\", \"start\": 81.324, \"end\": 81.884, \"score\": 0.962}, {\"word\": \"從\"}, {\"word\": \"工\", \"start\": 81.884, \"end\": 82.324, \"score\": 0.91}, {\"word\": \"廠\"}, {\"word\": \"出\", \"start\": 82.324, \"end\": 83.305, \"score\": 0.958}, {\"word\": \"來\"}, {\"word\": \"還\"}, {\"word\": \"要\", \"start\": 83.305, \"end\": 83.585, \"score\": 0.889}, 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\"score\": 0.838}, {\"word\": \"加\", \"start\": 616.328, \"end\": 616.488, \"score\": 0.867}, {\"word\": \"油\", \"start\": 616.488, \"end\": 616.508, \"score\": 0.004}, {\"word\": \"謝\"}, {\"word\": \"謝\"}], \"language\": \"zh\"}","srt":"1\n00:00:09,383 --> 00:00:13,606\n主席麻煩請財政部莊部長昨天川普宣布都回到10%的基準\n\n2\n00:00:30,851 --> 00:00:51,913\n就是暫緩90天90天內加上就是要談判可是美國的另外一個政策就是他對中國關稅不但沒有降還做了幾個動作第一個小額包裹全部從5月2號開始要收稅而且要加到90%\n\n3\n00:00:53,959 --> 00:01:12,371\n因為美國有10億件的這個小額包裹絕大多數都是從中國去的那我就是在這個地方我已經問過很多次了我認為小額包裹進到台灣來的免稅額度現在你們的規定是新台幣2000塊這個對台灣的製造業是不公平的\n\n4\n00:01:16,621 --> 00:01:45,178\n台東安的製造業的廠商產品從工廠出來還要貨物稅還要營業稅各項的稅金結果從中國來的包裹2000塊以下是免稅這就讓台灣的廠商先天上就處於一個不公平競爭的關係這個我已經跟你提過很多次了而且去年前年都有提過\n\n5\n00:01:46,158 --> 00:01:57,822\n那你以前給我的回答就是說因為全世界大家都有這個小額商品小額包括免稅的規定所以你認為台灣調整的那個時機還沒到那美國這次調整了那台灣要不要調整啊\n\n6\n00:02:06,189 --> 00:02:25,451\n美國是要跟他磕90%的關稅我還不敢說要求這樣只是說應該也要照其他貨品的這樣關稅來磕這個你的看法怎麼樣謝謝委員委員確實好幾次有提到這個那因為尤其是我們的小豪包裹來自於海運快遞的相當的多\n\n7\n00:02:25,987 --> 00:02:41,862\n而且這裡面是中國大陸裡面佔的比例更高達五成以上那至於對於所謂少額的包裹是否免稅目前來說免稅的兩千塊是不是要做一個調整這個也是目前我們正在做一個分析的部分也就是說因為美國是對中國大陸所進口的這個小的包裹的部分\n\n8\n00:02:48,889 --> 00:03:05,424\n課徵90%的稅那我們這個部分是不是要做調整是可以做一個思考的因為我們主要的也是從中國來的中國都是用低價的商品用這個走這個漏洞小額包裹免稅的這個漏洞源源不絕地一直來其實就造成了台灣的製造業\n\n9\n00:03:06,605 --> 00:03:33,179\n處於一個不公平的競爭關係所以逼得台灣的製造業過去必須要外移要移到中國移到東南亞這跟這個有關啊所以如果像看美國的政策川普的政策他是要讓製造業重回美國那如果台灣要重新扶植我們的製造業這個小額包裹這個我強烈建議好好檢討我認為我是贊成完全取消的好第二個問題\n\n10\n00:03:36,740 --> 00:04:05,789\n電商有一些台灣的電商就落地啦也有一些外國的電商落地沒有落地的電商會造成一個問題我一直在擔憂這個問題我也跟你提過對於民法的加害給付無法處理今天進來不是說這個東西瑕疵不好用品質不好不是只有這個問題喔如果進來的東西舉一個例子進來是有毒的\n\n11\n00:04:07,199 --> 00:04:36,253\n穿在身上引起過敏的或是說拿到什麼樣子的簡單的電器品結果它是爆炸的這個在民法上叫加害己負啊加害己負是除了產品本身沒有那個價值之外對於使用者還造成了傷害這個民法裡面規定這是要損害賠償的嘛或是走契約關係的不完全己負要求賠償兩條路徑可是電商如果沒有落地啊\n\n12\n00:04:37,798 --> 00:05:03,837\n請問消費者要去跟誰糾纏確實委員非常關注這個問題但是我們目前我們知道有關在我們已經要求這些網路要辦理這個稅籍登記大家都有落機那當然還有您提的就是沒有落地的部分確實在消費上會對消費者的保護是不夠的是我現在要跟你講我的想法不是只有落地還要要求在台灣登記的資本額要實收\n\n13\n00:05:05,336 --> 00:05:31,723\n我舉個例子淘寶網隨便賣到台灣來的瑕疵貨品如果對消費者造成傷害我要求償啊要求償他要有資歷啊如果他落地之後他的資本額是很低的他的一兩百萬登記的資本額那我告他他都賠不起而且大家知道嗎國際這些貨物的流通喔有時候一進來的數量就相當大他有可能造成集體消費者的傷害\n\n14\n00:05:33,074 --> 00:05:58,112\n過去我們說有一些中國來的這些或是東南亞來的這些傢俱你用記的但是在裡面如果那個害蟲沒有防治或是那個塗料有含超過台灣的這個可以核准的標準這些都有可能間接造成消費者的損害所以我在這裡要跟你說不是只有要落地我要要求要落地\n\n15\n00:05:58,692 --> 00:06:13,204\n而且要撩有足夠的資本額當它發生這樣子的對消費者造成損害的時候還有求償的機會不然難道要叫台灣的消費者跑到中國去打官司告他那邊的人嗎早就人去樓空不知道在哪裡啦對委員這個建議由於財政部這邊主要是稅級登記那您剛剛提到的一個資本額以及相關的登記我們會跟經濟部這個部分再來討論經濟部的次長不是有來嗎來請上台\n\n16\n00:06:36,284 --> 00:07:00,182\n我剛剛講的問題你應該有聽到啦那政策上面一定要趕快研議趕快這樣處理因為我覺得這個未來一定會造我在這個地方斷言不處理未來一定會發生那你發生的時候你不要讓他說沒有辦法因為電商沒有落地對你造成的損害你自己到他的國家去告他這樣子消費者是不能接受的喔\n\n17\n00:07:01,175 --> 00:07:21,647\n市長你的看法怎麼樣我們會照委員的提醒我們回去來研議你想想看人家金管會有一些金融商品他要落地他必須公司必須要落地不然不能讓他做交易你那個是金融是商品你這個是實質貨物商品更需要這樣\n\n18\n00:07:24,357 --> 00:07:39,307\n金融商品造成的金融損失你這個商品實質的商品還有可能造成人身身體的損害呢所以可以取法於人家的這樣的規定要求這些落地請你回座再來要請教部長其實\n\n19\n00:07:42,782 --> 00:08:10,854\n這一次你知道越南為什麼要去跟美國談關稅美國都不要跟他談你知道什麼原因嗎當然他提了除了關稅稅率之外還有美方也認為說你還有非關稅的貿易壁壘的問題最重要的問題就是認為在幫中國的產品洗產地洗產地所以這是一個台灣未來要面對很嚴肅的問題台灣如果被美國認定有在幫中國的商品洗產地\n\n20\n00:08:13,086 --> 00:08:38,468\n我們可能將來最嚴重要承擔跟中國一樣的關稅所以這個是其實我個人的認知啊川普出這個重拳目的第一目標就是對準中國所以為什麼東南亞這些國家都跟美國講說那我們都不要關稅我們關稅都零川普仍然不能接受美國仍然不能接受就是因為他在對付中國的棋產地\n\n21\n00:08:39,448 --> 00:09:07,299\n好那你知道台灣目前有哪一些東西可能有這些嫌疑的跟委員報告對於有關席產地也就是違規轉運這個部分我們都非常重視那在海關的部分已經建置了三道防線就是事前的預防事中的嚴查以及事後的嚴懲罰事中的管理那這個部分的在三道防線之下事實上我們已經有相關的績效抓到一些\n\n22\n00:09:07,799 --> 00:09:27,313\n抓到一些這種違規轉應的情形同時我們也跟經濟部這邊成立一個橫向的一個機制也就對於我們認為高風險的廠商我們都會定時的名冊給經濟部然後他們對於在核發有關產地證明或許可證的時候要更加的嚴格審核那在我們海關的部分也會再做經濟\n\n23\n00:09:28,934 --> 00:09:47,772\n杜絕這個違規轉運你的自由貿易港區喔境內關外中國的貨品送到自由貿易港區來不用進到台灣的關轉口出去這個要做詳細的調查跟統計我們這個漏洞如果被美國抓住了對台灣是不可承受之重\n\n24\n00:09:48,669 --> 00:10:08,135\n所以我是先把這個話講在這邊喔你們執政者要很小心這個問題因為美國現在既然要用這麼高的關稅對抗中國對付中國中國跟他高度對抗所以美國會更重視其產地的問題不要為了那一點點的銀頭小利\n\n25\n00:10:09,975 --> 00:10:16,508\n去讓整個國家的貿易崩潰那個後果是非常嚴重的要加油好不好好加油謝謝\n\n","tsv":"start\tend\ttext\n9383\t13606\t主席麻煩請財政部莊部長昨天川普宣布都回到10%的基準\n30851\t51913\t就是暫緩90天90天內加上就是要談判可是美國的另外一個政策就是他對中國關稅不但沒有降還做了幾個動作第一個小額包裹全部從5月2號開始要收稅而且要加到90%\n53959\t72371\t因為美國有10億件的這個小額包裹 絕大多數都是從中國去的那我就是在這個地方 我已經問過很多次了我認為小額包裹進到台灣來的免稅額度 現在你們的規定是新台幣2000塊這個對台灣的製造業是不公平的\n76621\t105178\t台東安的製造業的廠商產品從工廠出來還要貨物稅 還要營業稅各項的稅金結果從中國來的包裹2000塊以下是免稅這就讓台灣的廠商先天上就處於一個不公平競爭的關係這個我已經跟你提過很多次了而且去年前年都有提過\n106158\t117822\t那你以前給我的回答就是說因為全世界大家都有這個小額商品小額包括免稅的規定所以你認為台灣調整的那個時機還沒到那美國這次調整了那台灣要不要調整啊\n126189\t145451\t美國是要跟他磕90%的關稅我還不敢說要求這樣只是說應該也要照其他貨品的這樣關稅來磕這個你的看法怎麼樣謝謝委員 委員確實好幾次有提到這個那因為尤其是我們的小豪包裹來自於海運快遞的相當的多\n145987\t161862\t而且這裡面是中國大陸裡面佔的比例更高達五成以上那至於對於所謂少額的包裹是否免稅目前來說免稅的兩千塊是不是要做一個調整這個也是目前我們正在做一個分析的部分也就是說因為美國是對中國大陸所進口的這個小的包裹的部分\n168889\t185424\t課徵90%的稅那我們這個部分是不是要做調整是可以做一個思考的因為我們主要的也是從中國來的中國都是用低價的商品用這個走這個漏洞小額包裹免稅的這個漏洞源源不絕地一直來其實就造成了台灣的製造業\n186605\t213179\t處於一個不公平的競爭關係所以逼得台灣的製造業過去必須要外移要移到中國 移到東南亞這跟這個有關啊所以如果像看美國的政策川普的政策他是要讓製造業重回美國那如果台灣要重新扶植我們的製造業這個小額包裹這個我強烈建議好好檢討我認為我是贊成完全取消的好第二個問題\n216740\t245789\t電商有一些 台灣的電商就落地啦也有一些外國的電商落地沒有落地的電商會造成一個問題我一直在擔憂這個問題 我也跟你提過對於民法的加害給付無法處理今天進來不是說這個東西瑕疵不好用 品質不好不是只有這個問題喔如果進來的東西舉一個例子 進來是有毒的\n247199\t276253\t穿在身上引起過敏的或是說拿到什麼樣子的簡單的電器品結果它是爆炸的這個在民法上叫加害己負啊加害己負是除了產品本身沒有那個價值之外對於使用者還造成了傷害這個民法裡面規定這是要損害賠償的嘛或是走契約關係的不完全己負要求賠償兩條路徑可是電商如果沒有落地啊\n277798\t303837\t請問消費者要去跟誰糾纏確實委員非常關注這個問題但是我們目前我們知道有關在我們已經要求這些網路要辦理這個稅籍登記大家都有落機那當然還有您提的就是沒有落地的部分確實在消費上會對消費者的保護是不夠的 是我現在要跟你講我的想法不是只有落地還要要求在台灣登記的資本額要實收\n305336\t331723\t我舉個例子淘寶網隨便賣到台灣來的瑕疵貨品如果對消費者造成傷害我要求償啊要求償他要有資歷啊如果他落地之後他的資本額是很低的他的一兩百萬登記的資本額那我告他他都賠不起而且大家知道嗎國際這些貨物的流通喔有時候一進來的數量就相當大他有可能造成集體消費者的傷害\n333074\t358112\t過去我們說有一些中國來的這些或是東南亞來的這些傢俱你用記的但是在裡面如果那個害蟲沒有防治或是那個塗料有含超過台灣的這個可以核准的標準這些都有可能間接造成消費者的損害所以我在這裡要跟你說不是只有要落地我要要求要落地\n358692\t373204\t而且要撩有足夠的資本額當它發生這樣子的對消費者造成損害的時候還有求償的機會不然難道要叫台灣的消費者跑到中國去打官司告他那邊的人嗎早就人去樓空不知道在哪裡啦對委員這個建議由於財政部這邊主要是稅級登記那您剛剛提到的一個資本額以及相關的登記我們會跟經濟部這個部分再來討論經濟部的次長不是有來嗎來請上台\n396284\t420182\t我剛剛講的問題你應該有聽到啦那政策上面一定要趕快研議趕快這樣處理因為我覺得這個未來一定會造我在這個地方斷言不處理未來一定會發生那你發生的時候你不要讓他說沒有辦法因為電商沒有落地對你造成的損害你自己到他的國家去告他這樣子消費者是不能接受的喔\n421175\t441647\t市長你的看法怎麼樣我們會照委員的提醒我們回去來研議你想想看人家金管會有一些金融商品他要落地他必須公司必須要落地不然不能讓他做交易你那個是金融是商品你這個是實質貨物商品更需要這樣\n444357\t459307\t金融商品造成的金融損失你這個商品實質的商品還有可能造成人身身體的損害呢所以可以取法於人家的這樣的規定要求這些落地 請你回座再來要請教部長其實\n462782\t490854\t這一次你知道越南為什麼要去跟美國談關稅美國都不要跟他談你知道什麼原因嗎當然他提了除了關稅稅率之外還有美方也認為說你還有非關稅的貿易壁壘的問題最重要的問題就是認為在幫中國的產品洗產地洗產地所以這是一個台灣未來要面對很嚴肅的問題台灣如果被美國認定有在幫中國的商品洗產地\n493086\t518468\t我們可能將來最嚴重要承擔跟中國一樣的關稅所以這個是其實我個人的認知啊川普出這個重拳目的第一目標就是對準中國所以為什麼東南亞這些國家都跟美國講說那我們都不要關稅 我們關稅都零川普仍然不能接受 美國仍然不能接受就是因為他在對付中國的棋產地\n519448\t547299\t好那你知道台灣目前有哪一些東西可能有這些嫌疑的跟委員報告對於有關席產地也就是違規轉運這個部分我們都非常重視那在海關的部分已經建置了三道防線就是事前的預防事中的嚴查以及事後的嚴懲罰事中的管理那這個部分的在三道防線之下事實上我們已經有相關的績效抓到一些\n547799\t567313\t抓到一些這種違規轉應的情形同時我們也跟經濟部這邊成立一個橫向的一個機制也就對於我們認為高風險的廠商我們都會定時的名冊給經濟部然後他們對於在核發有關產地證明或許可證的時候要更加的嚴格審核那在我們海關的部分也會再做經濟\n568934\t587772\t杜絕這個違規轉運你的自由貿易港區喔 境內關外中國的貨品送到自由貿易港區來不用進到台灣的關轉口出去這個要做詳細的調查跟統計我們這個漏洞如果被美國抓住了對台灣是不可承受之重\n588669\t608135\t所以我是先把這個話講在這邊喔你們執政者要很小心這個問題因為美國現在既然要用這麼高的關稅對抗中國對付中國中國跟他高度對抗所以美國會更重視其產地的問題不要為了那一點點的銀頭小利\n609975\t616508\t去讓整個國家的貿易崩潰那個後果是非常嚴重的要加油好不好好加油謝謝\n","txt":"主席麻煩請財政部莊部長昨天川普宣布都回到10%的基準\n就是暫緩90天90天內加上就是要談判可是美國的另外一個政策就是他對中國關稅不但沒有降還做了幾個動作第一個小額包裹全部從5月2號開始要收稅而且要加到90%\n因為美國有10億件的這個小額包裹 絕大多數都是從中國去的那我就是在這個地方 我已經問過很多次了我認為小額包裹進到台灣來的免稅額度 現在你們的規定是新台幣2000塊這個對台灣的製造業是不公平的\n台東安的製造業的廠商產品從工廠出來還要貨物稅 還要營業稅各項的稅金結果從中國來的包裹2000塊以下是免稅這就讓台灣的廠商先天上就處於一個不公平競爭的關係這個我已經跟你提過很多次了而且去年前年都有提過\n那你以前給我的回答就是說因為全世界大家都有這個小額商品小額包括免稅的規定所以你認為台灣調整的那個時機還沒到那美國這次調整了那台灣要不要調整啊\n美國是要跟他磕90%的關稅我還不敢說要求這樣只是說應該也要照其他貨品的這樣關稅來磕這個你的看法怎麼樣謝謝委員 委員確實好幾次有提到這個那因為尤其是我們的小豪包裹來自於海運快遞的相當的多\n而且這裡面是中國大陸裡面佔的比例更高達五成以上那至於對於所謂少額的包裹是否免稅目前來說免稅的兩千塊是不是要做一個調整這個也是目前我們正在做一個分析的部分也就是說因為美國是對中國大陸所進口的這個小的包裹的部分\n課徵90%的稅那我們這個部分是不是要做調整是可以做一個思考的因為我們主要的也是從中國來的中國都是用低價的商品用這個走這個漏洞小額包裹免稅的這個漏洞源源不絕地一直來其實就造成了台灣的製造業\n處於一個不公平的競爭關係所以逼得台灣的製造業過去必須要外移要移到中國 移到東南亞這跟這個有關啊所以如果像看美國的政策川普的政策他是要讓製造業重回美國那如果台灣要重新扶植我們的製造業這個小額包裹這個我強烈建議好好檢討我認為我是贊成完全取消的好第二個問題\n電商有一些 台灣的電商就落地啦也有一些外國的電商落地沒有落地的電商會造成一個問題我一直在擔憂這個問題 我也跟你提過對於民法的加害給付無法處理今天進來不是說這個東西瑕疵不好用 品質不好不是只有這個問題喔如果進來的東西舉一個例子 進來是有毒的\n穿在身上引起過敏的或是說拿到什麼樣子的簡單的電器品結果它是爆炸的這個在民法上叫加害己負啊加害己負是除了產品本身沒有那個價值之外對於使用者還造成了傷害這個民法裡面規定這是要損害賠償的嘛或是走契約關係的不完全己負要求賠償兩條路徑可是電商如果沒有落地啊\n請問消費者要去跟誰糾纏確實委員非常關注這個問題但是我們目前我們知道有關在我們已經要求這些網路要辦理這個稅籍登記大家都有落機那當然還有您提的就是沒有落地的部分確實在消費上會對消費者的保護是不夠的 是我現在要跟你講我的想法不是只有落地還要要求在台灣登記的資本額要實收\n我舉個例子淘寶網隨便賣到台灣來的瑕疵貨品如果對消費者造成傷害我要求償啊要求償他要有資歷啊如果他落地之後他的資本額是很低的他的一兩百萬登記的資本額那我告他他都賠不起而且大家知道嗎國際這些貨物的流通喔有時候一進來的數量就相當大他有可能造成集體消費者的傷害\n過去我們說有一些中國來的這些或是東南亞來的這些傢俱你用記的但是在裡面如果那個害蟲沒有防治或是那個塗料有含超過台灣的這個可以核准的標準這些都有可能間接造成消費者的損害所以我在這裡要跟你說不是只有要落地我要要求要落地\n而且要撩有足夠的資本額當它發生這樣子的對消費者造成損害的時候還有求償的機會不然難道要叫台灣的消費者跑到中國去打官司告他那邊的人嗎早就人去樓空不知道在哪裡啦對委員這個建議由於財政部這邊主要是稅級登記那您剛剛提到的一個資本額以及相關的登記我們會跟經濟部這個部分再來討論經濟部的次長不是有來嗎來請上台\n我剛剛講的問題你應該有聽到啦那政策上面一定要趕快研議趕快這樣處理因為我覺得這個未來一定會造我在這個地方斷言不處理未來一定會發生那你發生的時候你不要讓他說沒有辦法因為電商沒有落地對你造成的損害你自己到他的國家去告他這樣子消費者是不能接受的喔\n市長你的看法怎麼樣我們會照委員的提醒我們回去來研議你想想看人家金管會有一些金融商品他要落地他必須公司必須要落地不然不能讓他做交易你那個是金融是商品你這個是實質貨物商品更需要這樣\n金融商品造成的金融損失你這個商品實質的商品還有可能造成人身身體的損害呢所以可以取法於人家的這樣的規定要求這些落地 請你回座再來要請教部長其實\n這一次你知道越南為什麼要去跟美國談關稅美國都不要跟他談你知道什麼原因嗎當然他提了除了關稅稅率之外還有美方也認為說你還有非關稅的貿易壁壘的問題最重要的問題就是認為在幫中國的產品洗產地洗產地所以這是一個台灣未來要面對很嚴肅的問題台灣如果被美國認定有在幫中國的商品洗產地\n我們可能將來最嚴重要承擔跟中國一樣的關稅所以這個是其實我個人的認知啊川普出這個重拳目的第一目標就是對準中國所以為什麼東南亞這些國家都跟美國講說那我們都不要關稅 我們關稅都零川普仍然不能接受 美國仍然不能接受就是因為他在對付中國的棋產地\n好那你知道台灣目前有哪一些東西可能有這些嫌疑的跟委員報告對於有關席產地也就是違規轉運這個部分我們都非常重視那在海關的部分已經建置了三道防線就是事前的預防事中的嚴查以及事後的嚴懲罰事中的管理那這個部分的在三道防線之下事實上我們已經有相關的績效抓到一些\n抓到一些這種違規轉應的情形同時我們也跟經濟部這邊成立一個橫向的一個機制也就對於我們認為高風險的廠商我們都會定時的名冊給經濟部然後他們對於在核發有關產地證明或許可證的時候要更加的嚴格審核那在我們海關的部分也會再做經濟\n杜絕這個違規轉運你的自由貿易港區喔 境內關外中國的貨品送到自由貿易港區來不用進到台灣的關轉口出去這個要做詳細的調查跟統計我們這個漏洞如果被美國抓住了對台灣是不可承受之重\n所以我是先把這個話講在這邊喔你們執政者要很小心這個問題因為美國現在既然要用這麼高的關稅對抗中國對付中國中國跟他高度對抗所以美國會更重視其產地的問題不要為了那一點點的銀頭小利\n去讓整個國家的貿易崩潰那個後果是非常嚴重的要加油好不好好加油謝謝\n","vtt":"WEBVTT\n\n00:09.383 --> 00:13.606\n主席麻煩請財政部莊部長昨天川普宣布都回到10%的基準\n\n00:30.851 --> 00:51.913\n就是暫緩90天90天內加上就是要談判可是美國的另外一個政策就是他對中國關稅不但沒有降還做了幾個動作第一個小額包裹全部從5月2號開始要收稅而且要加到90%\n\n00:53.959 --> 01:12.371\n因為美國有10億件的這個小額包裹絕大多數都是從中國去的那我就是在這個地方我已經問過很多次了我認為小額包裹進到台灣來的免稅額度現在你們的規定是新台幣2000塊這個對台灣的製造業是不公平的\n\n01:16.621 --> 01:45.178\n台東安的製造業的廠商產品從工廠出來還要貨物稅還要營業稅各項的稅金結果從中國來的包裹2000塊以下是免稅這就讓台灣的廠商先天上就處於一個不公平競爭的關係這個我已經跟你提過很多次了而且去年前年都有提過\n\n01:46.158 --> 01:57.822\n那你以前給我的回答就是說因為全世界大家都有這個小額商品小額包括免稅的規定所以你認為台灣調整的那個時機還沒到那美國這次調整了那台灣要不要調整啊\n\n02:06.189 --> 02:25.451\n美國是要跟他磕90%的關稅我還不敢說要求這樣只是說應該也要照其他貨品的這樣關稅來磕這個你的看法怎麼樣謝謝委員委員確實好幾次有提到這個那因為尤其是我們的小豪包裹來自於海運快遞的相當的多\n\n02:25.987 --> 02:41.862\n而且這裡面是中國大陸裡面佔的比例更高達五成以上那至於對於所謂少額的包裹是否免稅目前來說免稅的兩千塊是不是要做一個調整這個也是目前我們正在做一個分析的部分也就是說因為美國是對中國大陸所進口的這個小的包裹的部分\n\n02:48.889 --> 03:05.424\n課徵90%的稅那我們這個部分是不是要做調整是可以做一個思考的因為我們主要的也是從中國來的中國都是用低價的商品用這個走這個漏洞小額包裹免稅的這個漏洞源源不絕地一直來其實就造成了台灣的製造業\n\n03:06.605 --> 03:33.179\n處於一個不公平的競爭關係所以逼得台灣的製造業過去必須要外移要移到中國移到東南亞這跟這個有關啊所以如果像看美國的政策川普的政策他是要讓製造業重回美國那如果台灣要重新扶植我們的製造業這個小額包裹這個我強烈建議好好檢討我認為我是贊成完全取消的好第二個問題\n\n03:36.740 --> 04:05.789\n電商有一些台灣的電商就落地啦也有一些外國的電商落地沒有落地的電商會造成一個問題我一直在擔憂這個問題我也跟你提過對於民法的加害給付無法處理今天進來不是說這個東西瑕疵不好用品質不好不是只有這個問題喔如果進來的東西舉一個例子進來是有毒的\n\n04:07.199 --> 04:36.253\n穿在身上引起過敏的或是說拿到什麼樣子的簡單的電器品結果它是爆炸的這個在民法上叫加害己負啊加害己負是除了產品本身沒有那個價值之外對於使用者還造成了傷害這個民法裡面規定這是要損害賠償的嘛或是走契約關係的不完全己負要求賠償兩條路徑可是電商如果沒有落地啊\n\n04:37.798 --> 05:03.837\n請問消費者要去跟誰糾纏確實委員非常關注這個問題但是我們目前我們知道有關在我們已經要求這些網路要辦理這個稅籍登記大家都有落機那當然還有您提的就是沒有落地的部分確實在消費上會對消費者的保護是不夠的是我現在要跟你講我的想法不是只有落地還要要求在台灣登記的資本額要實收\n\n05:05.336 --> 05:31.723\n我舉個例子淘寶網隨便賣到台灣來的瑕疵貨品如果對消費者造成傷害我要求償啊要求償他要有資歷啊如果他落地之後他的資本額是很低的他的一兩百萬登記的資本額那我告他他都賠不起而且大家知道嗎國際這些貨物的流通喔有時候一進來的數量就相當大他有可能造成集體消費者的傷害\n\n05:33.074 --> 05:58.112\n過去我們說有一些中國來的這些或是東南亞來的這些傢俱你用記的但是在裡面如果那個害蟲沒有防治或是那個塗料有含超過台灣的這個可以核准的標準這些都有可能間接造成消費者的損害所以我在這裡要跟你說不是只有要落地我要要求要落地\n\n05:58.692 --> 06:13.204\n而且要撩有足夠的資本額當它發生這樣子的對消費者造成損害的時候還有求償的機會不然難道要叫台灣的消費者跑到中國去打官司告他那邊的人嗎早就人去樓空不知道在哪裡啦對委員這個建議由於財政部這邊主要是稅級登記那您剛剛提到的一個資本額以及相關的登記我們會跟經濟部這個部分再來討論經濟部的次長不是有來嗎來請上台\n\n06:36.284 --> 07:00.182\n我剛剛講的問題你應該有聽到啦那政策上面一定要趕快研議趕快這樣處理因為我覺得這個未來一定會造我在這個地方斷言不處理未來一定會發生那你發生的時候你不要讓他說沒有辦法因為電商沒有落地對你造成的損害你自己到他的國家去告他這樣子消費者是不能接受的喔\n\n07:01.175 --> 07:21.647\n市長你的看法怎麼樣我們會照委員的提醒我們回去來研議你想想看人家金管會有一些金融商品他要落地他必須公司必須要落地不然不能讓他做交易你那個是金融是商品你這個是實質貨物商品更需要這樣\n\n07:24.357 --> 07:39.307\n金融商品造成的金融損失你這個商品實質的商品還有可能造成人身身體的損害呢所以可以取法於人家的這樣的規定要求這些落地請你回座再來要請教部長其實\n\n07:42.782 --> 08:10.854\n這一次你知道越南為什麼要去跟美國談關稅美國都不要跟他談你知道什麼原因嗎當然他提了除了關稅稅率之外還有美方也認為說你還有非關稅的貿易壁壘的問題最重要的問題就是認為在幫中國的產品洗產地洗產地所以這是一個台灣未來要面對很嚴肅的問題台灣如果被美國認定有在幫中國的商品洗產地\n\n08:13.086 --> 08:38.468\n我們可能將來最嚴重要承擔跟中國一樣的關稅所以這個是其實我個人的認知啊川普出這個重拳目的第一目標就是對準中國所以為什麼東南亞這些國家都跟美國講說那我們都不要關稅我們關稅都零川普仍然不能接受美國仍然不能接受就是因為他在對付中國的棋產地\n\n08:39.448 --> 09:07.299\n好那你知道台灣目前有哪一些東西可能有這些嫌疑的跟委員報告對於有關席產地也就是違規轉運這個部分我們都非常重視那在海關的部分已經建置了三道防線就是事前的預防事中的嚴查以及事後的嚴懲罰事中的管理那這個部分的在三道防線之下事實上我們已經有相關的績效抓到一些\n\n09:07.799 --> 09:27.313\n抓到一些這種違規轉應的情形同時我們也跟經濟部這邊成立一個橫向的一個機制也就對於我們認為高風險的廠商我們都會定時的名冊給經濟部然後他們對於在核發有關產地證明或許可證的時候要更加的嚴格審核那在我們海關的部分也會再做經濟\n\n09:28.934 --> 09:47.772\n杜絕這個違規轉運你的自由貿易港區喔境內關外中國的貨品送到自由貿易港區來不用進到台灣的關轉口出去這個要做詳細的調查跟統計我們這個漏洞如果被美國抓住了對台灣是不可承受之重\n\n09:48.669 --> 10:08.135\n所以我是先把這個話講在這邊喔你們執政者要很小心這個問題因為美國現在既然要用這麼高的關稅對抗中國對付中國中國跟他高度對抗所以美國會更重視其產地的問題不要為了那一點點的銀頭小利\n\n10:09.975 --> 10:16.508\n去讓整個國家的貿易崩潰那個後果是非常嚴重的要加油好不好好加油謝謝\n\n","segments":[{"start":9.383,"end":13.606,"text":"主席麻煩請財政部莊部長昨天川普宣布都回到10%的基準"},{"start":30.851,"end":51.913,"text":"就是暫緩90天90天內加上就是要談判可是美國的另外一個政策就是他對中國關稅不但沒有降還做了幾個動作第一個小額包裹全部從5月2號開始要收稅而且要加到90%"},{"start":53.959,"end":72.371,"text":"因為美國有10億件的這個小額包裹 絕大多數都是從中國去的那我就是在這個地方 我已經問過很多次了我認為小額包裹進到台灣來的免稅額度 現在你們的規定是新台幣2000塊這個對台灣的製造業是不公平的"},{"start":76.621,"end":105.178,"text":"台東安的製造業的廠商產品從工廠出來還要貨物稅 還要營業稅各項的稅金結果從中國來的包裹2000塊以下是免稅這就讓台灣的廠商先天上就處於一個不公平競爭的關係這個我已經跟你提過很多次了而且去年前年都有提過"},{"start":106.158,"end":117.822,"text":"那你以前給我的回答就是說因為全世界大家都有這個小額商品小額包括免稅的規定所以你認為台灣調整的那個時機還沒到那美國這次調整了那台灣要不要調整啊"},{"start":126.189,"end":145.451,"text":"美國是要跟他磕90%的關稅我還不敢說要求這樣只是說應該也要照其他貨品的這樣關稅來磕這個你的看法怎麼樣謝謝委員 委員確實好幾次有提到這個那因為尤其是我們的小豪包裹來自於海運快遞的相當的多"},{"start":145.987,"end":161.862,"text":"而且這裡面是中國大陸裡面佔的比例更高達五成以上那至於對於所謂少額的包裹是否免稅目前來說免稅的兩千塊是不是要做一個調整這個也是目前我們正在做一個分析的部分也就是說因為美國是對中國大陸所進口的這個小的包裹的部分"},{"start":168.889,"end":185.424,"text":"課徵90%的稅那我們這個部分是不是要做調整是可以做一個思考的因為我們主要的也是從中國來的中國都是用低價的商品用這個走這個漏洞小額包裹免稅的這個漏洞源源不絕地一直來其實就造成了台灣的製造業"},{"start":186.605,"end":213.179,"text":"處於一個不公平的競爭關係所以逼得台灣的製造業過去必須要外移要移到中國 移到東南亞這跟這個有關啊所以如果像看美國的政策川普的政策他是要讓製造業重回美國那如果台灣要重新扶植我們的製造業這個小額包裹這個我強烈建議好好檢討我認為我是贊成完全取消的好第二個問題"},{"start":216.74,"end":245.789,"text":"電商有一些 台灣的電商就落地啦也有一些外國的電商落地沒有落地的電商會造成一個問題我一直在擔憂這個問題 我也跟你提過對於民法的加害給付無法處理今天進來不是說這個東西瑕疵不好用 品質不好不是只有這個問題喔如果進來的東西舉一個例子 進來是有毒的"},{"start":247.199,"end":276.253,"text":"穿在身上引起過敏的或是說拿到什麼樣子的簡單的電器品結果它是爆炸的這個在民法上叫加害己負啊加害己負是除了產品本身沒有那個價值之外對於使用者還造成了傷害這個民法裡面規定這是要損害賠償的嘛或是走契約關係的不完全己負要求賠償兩條路徑可是電商如果沒有落地啊"},{"start":277.798,"end":303.837,"text":"請問消費者要去跟誰糾纏確實委員非常關注這個問題但是我們目前我們知道有關在我們已經要求這些網路要辦理這個稅籍登記大家都有落機那當然還有您提的就是沒有落地的部分確實在消費上會對消費者的保護是不夠的 是我現在要跟你講我的想法不是只有落地還要要求在台灣登記的資本額要實收"},{"start":305.336,"end":331.723,"text":"我舉個例子淘寶網隨便賣到台灣來的瑕疵貨品如果對消費者造成傷害我要求償啊要求償他要有資歷啊如果他落地之後他的資本額是很低的他的一兩百萬登記的資本額那我告他他都賠不起而且大家知道嗎國際這些貨物的流通喔有時候一進來的數量就相當大他有可能造成集體消費者的傷害"},{"start":333.074,"end":358.112,"text":"過去我們說有一些中國來的這些或是東南亞來的這些傢俱你用記的但是在裡面如果那個害蟲沒有防治或是那個塗料有含超過台灣的這個可以核准的標準這些都有可能間接造成消費者的損害所以我在這裡要跟你說不是只有要落地我要要求要落地"},{"start":358.692,"end":373.204,"text":"而且要撩有足夠的資本額當它發生這樣子的對消費者造成損害的時候還有求償的機會不然難道要叫台灣的消費者跑到中國去打官司告他那邊的人嗎早就人去樓空不知道在哪裡啦對委員這個建議由於財政部這邊主要是稅級登記那您剛剛提到的一個資本額以及相關的登記我們會跟經濟部這個部分再來討論經濟部的次長不是有來嗎來請上台"},{"start":396.284,"end":420.182,"text":"我剛剛講的問題你應該有聽到啦那政策上面一定要趕快研議趕快這樣處理因為我覺得這個未來一定會造我在這個地方斷言不處理未來一定會發生那你發生的時候你不要讓他說沒有辦法因為電商沒有落地對你造成的損害你自己到他的國家去告他這樣子消費者是不能接受的喔"},{"start":421.175,"end":441.647,"text":"市長你的看法怎麼樣我們會照委員的提醒我們回去來研議你想想看人家金管會有一些金融商品他要落地他必須公司必須要落地不然不能讓他做交易你那個是金融是商品你這個是實質貨物商品更需要這樣"},{"start":444.357,"end":459.307,"text":"金融商品造成的金融損失你這個商品實質的商品還有可能造成人身身體的損害呢所以可以取法於人家的這樣的規定要求這些落地 請你回座再來要請教部長其實"},{"start":462.782,"end":490.854,"text":"這一次你知道越南為什麼要去跟美國談關稅美國都不要跟他談你知道什麼原因嗎當然他提了除了關稅稅率之外還有美方也認為說你還有非關稅的貿易壁壘的問題最重要的問題就是認為在幫中國的產品洗產地洗產地所以這是一個台灣未來要面對很嚴肅的問題台灣如果被美國認定有在幫中國的商品洗產地"},{"start":493.086,"end":518.468,"text":"我們可能將來最嚴重要承擔跟中國一樣的關稅所以這個是其實我個人的認知啊川普出這個重拳目的第一目標就是對準中國所以為什麼東南亞這些國家都跟美國講說那我們都不要關稅 我們關稅都零川普仍然不能接受 美國仍然不能接受就是因為他在對付中國的棋產地"},{"start":519.448,"end":547.299,"text":"好那你知道台灣目前有哪一些東西可能有這些嫌疑的跟委員報告對於有關席產地也就是違規轉運這個部分我們都非常重視那在海關的部分已經建置了三道防線就是事前的預防事中的嚴查以及事後的嚴懲罰事中的管理那這個部分的在三道防線之下事實上我們已經有相關的績效抓到一些"},{"start":547.799,"end":567.313,"text":"抓到一些這種違規轉應的情形同時我們也跟經濟部這邊成立一個橫向的一個機制也就對於我們認為高風險的廠商我們都會定時的名冊給經濟部然後他們對於在核發有關產地證明或許可證的時候要更加的嚴格審核那在我們海關的部分也會再做經濟"},{"start":568.934,"end":587.772,"text":"杜絕這個違規轉運你的自由貿易港區喔 境內關外中國的貨品送到自由貿易港區來不用進到台灣的關轉口出去這個要做詳細的調查跟統計我們這個漏洞如果被美國抓住了對台灣是不可承受之重"},{"start":588.669,"end":608.135,"text":"所以我是先把這個話講在這邊喔你們執政者要很小心這個問題因為美國現在既然要用這麼高的關稅對抗中國對付中國中國跟他高度對抗所以美國會更重視其產地的問題不要為了那一點點的銀頭小利"},{"start":609.975,"end":616.508,"text":"去讓整個國家的貿易崩潰那個後果是非常嚴重的要加油好不好好加油謝謝"}]}}},"gazette":{"lineno":290,"blocks":[["吳委員秉叡：（9時43分）主席，麻煩請財政部莊部長。"],["主席：莊部長，請。"],["莊部長翠雲：委員好。"],["吳委員秉叡：昨天川普宣布關稅都回到10%的基準，並暫緩90天，當然，這90天就是要談判。可是美國的另外一個政策就是對中國關稅不但沒有降，還做了幾個動作：第一個，小額包裹從5月1日開始要全部收稅，而且要加到90%。因為美國有10億件的小額包裹，絕大多數都是從中國過去的。這問題我在這個地方已經問過很多次，現在小額包裹進到臺灣來的免稅額度規定是新臺幣2,000塊，這對臺灣的製造業是不公平的！臺灣製造業廠商的產品從工廠出來時，除了貨物稅外，還有營業稅及各項稅金，結果從中國來的包裹2,000塊以下免稅，這讓臺灣廠商先天上處於不公平的競爭關係中！這點我已經跟你提過很多次，而且去年、前年都有提過。你以前給我的回答是，因為全世界都有小額包裹免稅規定，所以你認為臺灣調整的時機還沒到。那麼美國這次調整了，臺灣要不要調整？美國是課90%的關稅，我還不敢要求這樣，只是認為應該要照其他貨品的關稅來課，對此你的看法怎麼樣？"],["莊部長翠雲：謝謝委員。委員確實有好幾次提到這點，尤其小額包裹來自海運、快遞的相當多，且裡面中國大陸占的比例高達五成以上。至於小額包裹是否免稅？目前免稅標準2,000塊是不是要做一個調整？這是我們目前正在分析的一個部分。也就是說，美國對中國大陸所進口的小額包裹課徵90%的稅，而我們這部分是不是要做調整？我想是可以做思考的。"],["吳委員秉叡：因為我們的包裹主要也是從中國來的，中國都是用低價商品走小額包裹免稅的漏洞，源源不絕一直來，造成臺灣製造業處於不公平的競爭關係中，過去逼得臺灣的製造業必須要外移到中國、東南亞，都跟這個有關。所以想想看美國的政策、川普的政策是要讓製造業重回美國，如果臺灣要重新扶植我們製造業，小額包裹這個我強烈建議好好檢討，我是贊成完全取消的。"],["莊部長翠雲：是。"],["吳委員秉叡：第二個問題是電商，有一些臺灣的電商就落地了，也有一些外國的電商落地，沒有落地的電商會造成一個問題，我一直在擔憂這個問題，我也跟你提過，對於民法的加害給付無法處理。今天進來不是說這個東西瑕疵不好用、品質不好，不是只有這個問題，舉一個例子，如果進來的東西是有毒的，穿在身上引起過敏，或是拿到什麼樣子的簡單電器品，結果它爆炸了，這個在民法上叫加害給付，加害給付是除了產品本身沒有那個價值之外，對於使用者還造成傷害，民法裡面規定這是要損害賠償的，或是走契約關係的不完全給付要求賠償等兩條路徑，可是電商如果沒有落地，請問消費者要去跟誰求償？"],["莊部長翠雲：委員非常關注這個問題，但是目前我們已經要求這些網路要辦理稅籍登記，大家都有落地，當然還有您提的沒有落地的部分，確實在消費上對消費者的保護是不夠的。"],["吳委員秉叡：我現在要跟你講我的想法，不是只有落地，還要要求在臺灣登記的資本額要實收，我舉一個例子，淘寶網隨便賣到臺灣來的瑕疵貨品如果對消費者造成傷害，我要求償啊！求償它要有資力啊！如果它落地，結果它的資本額是很低的，登記的資本額只有一、兩百萬，那我告它，它都賠不起！而且大家知道嗎？國際這些貨物的流通，有時候一進來的數量就相當大，它有可能造成集體消費者的傷害，過去我們說有一些中國來的或是東南亞來的家具，你用寄的，但是如果裡面的害蟲沒有防治或是塗料有含超過臺灣核准的標準，這些都有可能間接造成消費者的損害。所以我在這裡要跟你說，不是只有要落地，我除了要求要落地，而且要要求有足夠的資本額，當它發生這樣子對消費者造成損害的時候，還有求償的機會，不然難道要叫臺灣的消費者跑到中國去打官司，告他那邊的人嗎？早就人去樓空，不知道在哪裡了！"],["莊部長翠雲：對於委員這個建議，由於財政部主要是稅籍登記，那您剛剛提到的資本額以及相關的登記，我們會跟經濟部再來討論這個部分，看看怎麼落實。"],["吳委員秉叡：經濟部的次長不是有來嗎？請上臺。","我剛剛講的問題，你應該有聽到？"],["何次長晉滄：是。"],["吳委員秉叡：政策上面一定要趕快研議、趕快這樣處理，因為我覺得這個未來一定會碰到，我在這個地方斷言，不處理未來一定會發生。"],["何次長晉滄：是。"],["吳委員秉叡：那你發生的時候，你不要說沒有辦法，因為電商沒有落地，對你造成的損害，你自己到它的國家去告它，這樣子消費者是不能接受的。次長，你的看法怎麼樣？"],["何次長晉滄：我們會照委員的提醒回去研議。"],["吳委員秉叡：對啊！你想想看，人家金管會有一些金融商品，它的公司必須要落地，不然不能讓它做交易。金融是商品，你這個是實質貨物商品，更需要這樣，因為金融商品造成的是金融損失，你這個實質的商品還有可能造成人身身體的損害，所以可以取法人家這樣的規定，要求這些落地。好，請你回座。","再來要請教部長，其實這一次你知道越南為什麼要去跟美國談關稅，美國都不要跟它談，你知道什麼原因嗎？"],["莊部長翠雲：當然除了提關稅稅率之外，美方也認為還有非關稅的貿易壁壘問題存在。"],["吳委員秉叡：最重要的問題就是認為在幫中國的產品洗產地啦！"],["莊部長翠雲：洗產地，是。"],["吳委員秉叡：所以這是一個臺灣未來要面對的很嚴肅問題，臺灣如果被美國認定有在幫中國的商品洗產地，我們可能將來最嚴重要承擔跟中國一樣的關稅。其實我個人的認知，川普出這個重拳的目的，第一目標就是對準中國，所以為什麼東南亞這些國家都跟美國講說我們都不要關稅，我們關稅都零，川普仍然不能接受，美國仍然不能接受，就是因為他在對付中國的洗產地。你知道臺灣目前有哪一些東西可能有這些嫌疑的？"],["莊部長翠雲：跟委員報告，對於有關洗產地，也就是違規轉運這個部分，我們都非常重視，在海關的部分已經建置了三道防線，就是事前的預防、事中的管理以及事後的懲罰，那這個部分在三道防線之下，事實上我們已經有相關的績效，抓到一些這種違規轉運的情形，同時我們也跟經濟部成立一個橫向的機制，也就是對於我們認為高風險的廠商，我們都會定時將名冊給經濟部，然後他們對於在核發有關產地證明或許可證的時候，要更加的嚴格審核。那在我們海關的部分也會再做精進，以杜絕違規轉運。"],["吳委員秉叡：你的自由貿易港區，境內關外，中國的貨品送到自由貿易港區來，不用進到臺灣的關就轉口出去，這個要做詳細的調查跟統計，我們這個漏洞如果被美國抓住了，對臺灣是不可承受之重。所以我是先把這個話講在這邊，你們執政者要很小心這個問題，因為美國現在既然要用這麼高的關稅對抗中國、對付中國，中國跟它高度對抗，所以美國會更重視洗產地的問題，不要為了那一點點的蠅頭小利，去讓整個國家的貿易崩潰，那個後果是非常嚴重的，要加油，好不好？謝謝。"],["莊部長翠雲：是，這部分我們會再持續的精進。"],["主席（林委員德福代）：謝謝吳秉叡吳委員。","繼續請賴士葆賴召委。"]],"agenda":{"page_end":414,"meet_id":"委員會-11-3-20-7","speakers":["賴士葆","林思銘","鍾佳濱","林德福","吳秉叡","郭國文","賴惠員","李彥秀","李坤城","陳玉珍","楊瓊瓔","黃珊珊","羅明才","廖先翔","葉元之","顏寬恒","徐欣瑩","林楚茵","陳冠廷","王世堅"],"page_start":271,"meetingDate":["2025-04-10"],"gazette_id":"1143601","agenda_lcidc_ids":["1143601_00007"],"meet_name":"立法院第11屆第3會期財政委員會第7次全體委員會議紀錄","content":"一、邀請中央銀行楊總裁金龍、金融監督管理委員會彭主任委員金隆、行政院主計總處陳主計長\n淑姿、財政部莊部長翠雲、經濟部郭部長智輝、農業部陳部長駿季就「川普對等關稅政策實施，\n對我國股匯市、經濟成長、物價、房市等項所造成之衝擊與因應措施」進行專題報告，並備質\n詢；二、審查「納稅者權利保護法」4案：(一)本院委員賴士葆等22人擬具「納稅者權利保護法\n部分條文修正草案」案、(二)本院委員羅廷瑋等18人擬具「納稅者權利保護法第四條條文修正草\n案」案、( 三) 本院委員林思銘等20 人擬具「納稅者權利保護法第七條及第二十一條條文修正草\n案」案、( 四) 本院委員林思銘等18 人擬具「納稅者權利保護法第二十一條條文修正草案」案；\n三、審查「加值型及非加值型營業稅法」 8 案： ( 一 ) 本院委員鍾佳濱等 18 人、委員鍾佳濱等 23\n人、委員郭國文等17人分別擬具「加值型及非加值型營業稅法部分條文修正草案」等 3案、(二)\n本院委員陳超明等18人、委員邱志偉等16人分別擬具「加值型及非加值型營業稅法第八條條文修\n正草案」等2案、(三)本院委員賴士葆等25人、委員顏寬恒等16人分別擬具「加值型及非加值型\n營業稅法第十三條條文修正草案」等2案、(四)本院委員賴士葆等22人擬具「加值型及非加值型\n營業稅法第五十八條條文修正草案」案","agenda_id":"1143601_00006"}}}