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\"score\": 0.8}, {\"word\": \"何\", \"start\": 396.473, \"end\": 397.033, \"score\": 0.92}, {\"word\": \"營\"}, {\"word\": \"造\", \"start\": 397.033, \"end\": 398.034, \"score\": 0.903}, {\"word\": \"醫\"}, {\"word\": \"事\", \"start\": 398.034, \"end\": 398.174, \"score\": 0.867}, {\"word\": \"人\", \"start\": 398.174, \"end\": 398.514, \"score\": 0.867}, {\"word\": \"員\"}, {\"word\": \"更\", \"start\": 398.514, \"end\": 398.675, \"score\": 0.856}, {\"word\": \"好\", \"start\": 398.675, \"end\": 398.895, \"score\": 0.965}, {\"word\": \"的\", \"start\": 398.895, \"end\": 399.015, \"score\": 0.985}, {\"word\": \"職\"}, {\"word\": \"業\"}, {\"word\": \"環\"}, {\"word\": \"境\", \"start\": 399.015, \"end\": 399.035, \"score\": 0.0}]}, {\"start\": 400.896, \"end\": 414.739, \"text\": \"我特別有做了一次的質詢當然現在我們為了希望留住醫事人員在工作職場上所以我們整體的醫療制度包括工作環境我們都一直不斷地在做檢討希望怎麼樣把醫事人員把工作環境調整得更好\", \"words\": [{\"word\": \"我\", \"start\": 400.896, \"end\": 401.136, \"score\": 0.534}, {\"word\": \"特\", \"start\": 401.136, \"end\": 401.416, \"score\": 0.787}, {\"word\": \"別\", \"start\": 401.416, \"end\": 401.736, \"score\": 0.838}, {\"word\": \"有\", \"start\": 401.736, \"end\": 401.996, \"score\": 0.747}, {\"word\": \"做\", \"start\": 401.996, \"end\": 402.156, \"score\": 0.794}, {\"word\": \"了\", \"start\": 402.156, \"end\": 402.356, \"score\": 0.614}, {\"word\": \"一\", \"start\": 402.356, \"end\": 402.597, \"score\": 0.825}, {\"word\": \"次\", \"start\": 402.597, \"end\": 402.837, \"score\": 0.782}, {\"word\": \"的\", \"start\": 402.837, \"end\": 404.497, \"score\": 0.758}, {\"word\": \"質\"}, {\"word\": \"詢\"}, {\"word\": \"當\"}, {\"word\": \"然\", \"start\": 404.497, \"end\": 404.957, \"score\": 0.692}, {\"word\": \"現\"}, {\"word\": \"在\", \"start\": 404.957, \"end\": 405.137, \"score\": 0.768}, {\"word\": \"我\", \"start\": 405.137, \"end\": 405.597, \"score\": 0.745}, {\"word\": \"們\"}, {\"word\": \"為\"}, {\"word\": \"了\", \"start\": 405.597, \"end\": 405.797, \"score\": 0.881}, {\"word\": \"希\", \"start\": 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\"end\": 412.819, \"score\": 0.819}, {\"word\": \"直\", \"start\": 412.819, \"end\": 413.579, \"score\": 0.871}, {\"word\": \"不\", \"start\": 413.579, \"end\": 413.659, \"score\": 0.786}, {\"word\": \"斷\"}, {\"word\": \"地\", \"start\": 413.659, \"end\": 413.679, \"score\": 0.0}, {\"word\": \"在\", \"start\": 413.679, \"end\": 413.699, \"score\": 0.0}, {\"word\": \"做\", \"start\": 413.699, \"end\": 413.799, \"score\": 0.8}, {\"word\": \"檢\"}, {\"word\": \"討\"}, {\"word\": \"希\", \"start\": 413.799, \"end\": 413.819, \"score\": 0.0}, {\"word\": \"望\", \"start\": 413.819, \"end\": 413.839, \"score\": 0.0}, {\"word\": \"怎\", \"start\": 413.839, \"end\": 413.959, \"score\": 0.62}, {\"word\": \"麼\"}, {\"word\": \"樣\"}, {\"word\": \"把\", \"start\": 413.959, \"end\": 413.979, \"score\": 0.0}, {\"word\": \"醫\"}, {\"word\": \"事\", \"start\": 413.979, \"end\": 414.099, \"score\": 0.784}, {\"word\": \"人\", \"start\": 414.099, \"end\": 414.139, \"score\": 0.382}, {\"word\": \"員\"}, {\"word\": \"把\", 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\"score\": 0.999}, {\"word\": \"息\", \"start\": 672.625, \"end\": 672.745, \"score\": 0.986}, {\"word\": \"五\", \"start\": 672.745, \"end\": 672.885, \"score\": 0.997}, {\"word\": \"分\", \"start\": 672.885, \"end\": 672.906, \"score\": 0.901}, {\"word\": \"鐘\"}, {\"word\": \"謝\"}, {\"word\": \"謝\"}], \"language\": \"zh\"}","srt":"1\n00:00:04,251 --> 00:00:26,704\n其實剛才郭國文委員質詢的其實也就是我上個星期質詢的未來如何在油車跟電車的部分保持它原有的競爭力落實我們大家一直都希望在下一個階段我們能夠電車的這個大家的購買力高一點這個就是我上一次的質詢我提到的郭國文委員提的其實也沒有錯\n\n2\n00:00:28,604 --> 00:00:42,294\n在野黨其實不斷的提很多好的政策但是你們如果不管是今天在野執政或是貨物稅的調整其實都已經到達有必要調整重新去盤整思考的時候如果你們還一直守舊的話\n\n3\n00:00:44,144 --> 00:01:07,938\n那對不起我們就法案進來我覺得當你們有版本的時候我們都還可以坐下來兩邊大家無論是哪一個政黨的委員大家都可以好好的討論但當你們沒有版本的時候有時候根本沒有辦法討論然後大家在很多的意見衝突當中我覺得就沒有辦法集中去把議題討論得更完整所以這個部分我還是要請你們好好思考好我回到今天貨物稅的部分\n\n4\n00:01:08,618 --> 00:01:25,131\n我這邊有一個個案就有關於房地重整退稅的案件我是要用這個個案來提醒你們其實很多案子我覺得你們思考的方向其實有沒有機會正在人民的角度更周延就是有關於房地重構退稅的部分\n\n5\n00:01:27,272 --> 00:01:40,627\n我來反映一個個案我從個案去討論通案的部分在疫情期間我有民眾去陳情他跟預售屋買了一個房子然後當下是準備自住的那也因應當時生活的習慣跟調整當時就做了一個課變\n\n6\n00:01:45,632 --> 00:02:09,189\n您了解課變的意思嗎?買房子課變嘛,有做了課變所以有做了課變就代表它不是投資房因為一般課變都會去花更多的錢去做調整那本來是打算跟女友過兩個人的美好世界生活但是因為疫情缺工缺料房子交屋也延宕了多了一兩年的時間\n\n7\n00:02:10,350 --> 00:02:26,513\n那後來這個疫情當中這一對男女朋友也懷孕後面也結了婚那後面房子孩子出生的過程當中還在做月子的過程當中他們也發現說原本只是打算兩個人的生活\n\n8\n00:02:27,554 --> 00:02:41,069\nA的購物本來買那個房子可能也就不適合結婚生小孩子住所以就打算賣了房子賣了這個預售屋所以後來就在附近買一個更大適合三個人住的房子\n\n9\n00:02:43,111 --> 00:03:08,145\n這個房子A房子原本買這個房子後來交屋沒多久之後就賣掉了所以課了很高的房地合一稅本來是想說重購退稅的方式可以來減輕負擔但是後來我們國稅局以沒有居住事實為理由就拒絕就是說否定他可以用重購退稅的方式所以從這個案件當中\n\n10\n00:03:09,665 --> 00:03:37,884\n他的事實是他當時有申請課便他有一個事實那他有遷徙戶籍雖然住了沒有很久但是因為中間隔了疫情交屋的時間的延退的時間非常長第三因為他的女友現在的太太後來也因為懷孕也做了月子那我覺得在國稅局在認定事實的部分我覺得有很多的\n\n11\n00:03:39,886 --> 00:03:49,033\n資料可以去做澄清但是也因為這個個案你們說只能用這個水電單來去做認證所以排除了他的那個認證的事實你們認為不足夠但是他當時他其實包括使用公設車輛的進出其實有很多相關的輔政還有包括當時做了課變\n\n12\n00:04:04,665 --> 00:04:27,349\n也可以去證明說他其實他不是投資客當然這樣的個案不多但是我覺得在是不是投資客在是不是自助的過程當中我覺得認證的過程當中應該可以有更多不同的一些佐證的認證可以來去做處理所以在這邊我是不是可以請證實這邊對於個案的認定的部分權限\n\n13\n00:04:31,510 --> 00:04:51,459\n應該可以稍微再寬鬆一點讓他們民眾如果有這個有足夠的一些更多的認證可以來去做處理的時候我覺得可以應該可以讓他們可以去做一些事實上的澄清就只要權限有開放的話我們為了防止投資客但是也不能去犧牲個別民眾相關的權益\n\n14\n00:04:53,200 --> 00:04:55,261\n從購退稅的條件不算是先購後售或是先售後購其實都可以適用的當然這邊委員提出來的條件第一個要涉及他有涉及他有做了課片\n\n15\n00:05:12,093 --> 00:05:29,771\n她本來兩個人還沒有結婚後來也結了婚那中間過程當中因為又生了一個小孩子我們一般是看有沒有涉及作為一個最基礎的查核的那個認定要件但是因為就是有很多民眾呢當然不是這個個案我們說很多的民眾他涉及以後但是事實上他沒有居住的事實\n\n16\n00:05:30,592 --> 00:05:52,862\n有沒有居住的事實我覺得可以從寬來認定有沒有居住的事實這件事情其實不是只有用像委員這邊瓜吳寫的水電費我們會從寬按照它實際上能夠證明的事實來認定所以如果說真的這個居住者這個購物者他確實是有居住的事實像剛剛委員這邊提到的一些什麼公共設施使用的記錄\n\n17\n00:05:54,022 --> 00:06:14,616\n很長久但你知道女人在生小孩其實也不宜搬遷太久親生有來來去去但是他當然是一個比較特殊的個案但是我覺得這個對於很多小夫妻剛結婚其實負擔特別重你有這個檢測的那個標準的話對他們來說是一個很大的幫助這部分我想委員我們會請我們國稅局按照他們實際上的狀況才比較核實從寬的認定好謝謝鄭次\n\n18\n00:06:22,601 --> 00:06:39,035\n我要問第二個有關醫療院所租稅的優惠這也是我在前幾次質詢當中我關注的就是說在3月20號包括我們的次長我提到有關在租稅的機制上如何營造醫事人員更好的職業環境\n\n19\n00:06:40,896 --> 00:06:54,739\n我特別有做了一次的質詢當然現在我們為了希望留住醫事人員在工作職場上所以我們整體的醫療制度包括工作環境我們都一直不斷地在做檢討希望怎麼樣把醫事人員把工作環境調整得更好\n\n20\n00:07:01,081 --> 00:07:28,100\n那上一次我在質詢的時候我特別問到次長說我們如何在租稅制度的部分給予更多的優惠但是上一次並沒有給我很正面的答覆那在這邊我就要提到就是說包括醫事人員也提到在最近衛福部在推動健保的特約管理辦法當中要求說醫院要幫醫事人員加薪到基本薪資的兩倍\n\n21\n00:07:29,421 --> 00:07:41,070\n那在診所的部分要幫醫事人員加薪到基本薪資的1.5倍這件事情引起醫療院所其實有很多的討論跟不同的意見那當然我今天不在這邊我們討論他們的意見是什麼我重點要放在租稅優惠跟獎勵醫事人員加薪的部分\n\n22\n00:07:48,695 --> 00:08:17,454\n那我就根據我們現在經濟部的中小企業發展條例當中的三十六條之二我們只要中小企業為了鼓勵幫基層員工加薪只要加薪到七成五我們就有機會讓他們在營利事業所得稅當中扣除當然醫療院所不屬於中小企業但是意思是一樣的在最近我們特約的管理辦法衛福部特約管理辦法當中也鼓勵醫療院所跟診所\n\n23\n00:08:18,735 --> 00:08:37,076\n基層護理人員醫師加薪也同樣的他只是因為醫療運輸他不是盈利單位中小企業雇主他是盈利單位但是醫師是一樣的所以怎麼樣我們提供一個更好的租稅優惠的環境是我今天質詢的重點\n\n24\n00:08:38,257 --> 00:08:53,411\n所以在這邊所以醫事人員調薪也好他並沒有達到他並沒有享有任何租稅的優惠也沒有政府任何的鼓勵跟相關的措施我說到這邊你應該了解我的意思吧\n\n25\n00:08:54,011 --> 00:09:16,645\n中小企業他有雇主有他只要加薪達到一定的75%他就可以減稅在營運事業所得稅當中減稅所以在這邊因為我時間也快到了所以我在這邊我提到就是說對於中小企業鼓勵中小就是加薪的部分在衛福部的業管辦法當中如何給醫事人員調薪的醫療院所租稅的優惠\n\n26\n00:09:18,337 --> 00:09:27,437\n所以我希望在今天我質詢完之後我希望有機會跨部會的在進行做進一步的討論\n\n27\n00:09:30,321 --> 00:09:52,235\n這個部分我想委員提出來的問題主要就是因為目前我們中華企業發展條例它適用的對象是公司組織所以它公司組織是有享有這樣一個優惠我理解那因為我們醫療院所它本身有的是財團法人組織有的是公立醫院那有的是社團法人組織他們其實本身不一定會適用應該繳納所得稅這個政策政策\n\n28\n00:09:56,417 --> 00:10:10,788\n像公立醫院、像財團法醫院我理解但是政府希望留住醫護人員在職場上所以鼓勵無論醫療院所或診所加薪這個方向是正確的\n\n29\n00:10:14,651 --> 00:10:39,166\n跨部會的議題如何去營造更好的醫事環境在租稅上在優惠上如何處理這個就需要跨部會大家坐下來談而是你們要去方向是對的大家都支持至於怎麼解決他們有一些是財團法人有一些是醫療教學醫院有一些是基層醫療院所這個有不同的我清楚但是至於怎麼去解決這些問題讓\n\n30\n00:10:41,841 --> 00:11:02,230\n所有的無論財政法他們願意去加薪這件事情給醫療院所給基層員工加薪給基層的第一線的醫療人員醫護人員加薪我覺得這個是需要跨部會大家去思考的問題而不是這不關我的事是委員我了解那也許就是如果是需要跨部會協商我們財務絕對會樂意參與這樣一個討論的\n\n31\n00:11:06,410 --> 00:11:12,906\n對就看你們怎麼提出好的方案出來好不好謝謝謝謝委員謝謝燕秀委員我們現在休息五分鐘謝謝\n\n","tsv":"start\tend\ttext\n4251\t26704\t其實剛才郭國文委員質詢的其實也就是我上個星期質詢的未來如何在油車跟電車的部分保持它原有的競爭力落實我們大家一直都希望在下一個階段我們能夠電車的這個大家的購買力高一點這個就是我上一次的質詢我提到的郭國文委員提的其實也沒有錯\n28604\t42294\t在野黨其實不斷的提很多好的政策但是你們如果不管是今天在野執政或是貨物稅的調整其實都已經到達有必要調整重新去盤整思考的時候如果你們還一直守舊的話\n44144\t67938\t那對不起我們就法案進來我覺得當你們有版本的時候我們都還可以坐下來兩邊大家無論是哪一個政黨的委員大家都可以好好的討論但當你們沒有版本的時候有時候根本沒有辦法討論然後大家在很多的意見衝突當中我覺得就沒有辦法集中去把議題討論得更完整所以這個部分我還是要請你們好好思考好我回到今天貨物稅的部分\n68618\t85131\t我這邊有一個個案就有關於房地重整退稅的案件我是要用這個個案來提醒你們其實很多案子我覺得你們思考的方向其實有沒有機會正在人民的角度更周延就是有關於房地重構退稅的部分\n87272\t100627\t我來反映一個個案我從個案去討論通案的部分在疫情期間我有民眾去陳情他跟預售屋買了一個房子然後當下是準備自住的那也因應當時生活的習慣跟調整當時就做了一個課變\n105632\t129189\t您了解課變的意思嗎?買房子課變嘛,有做了課變所以有做了課變就代表它不是投資房因為一般課變都會去花更多的錢去做調整那本來是打算跟女友過兩個人的美好世界生活但是因為疫情缺工缺料房子交屋也延宕了多了一兩年的時間\n130350\t146513\t那後來這個疫情當中這一對男女朋友也懷孕後面也結了婚那後面房子孩子出生的過程當中還在做月子的過程當中他們也發現說原本只是打算兩個人的生活\n147554\t161069\tA的購物本來買那個房子可能也就不適合結婚生小孩子住所以就打算賣了房子賣了這個預售屋所以後來就在附近買一個更大適合三個人住的房子\n163111\t188145\t這個房子A房子原本買這個房子後來交屋沒多久之後就賣掉了所以課了很高的房地合一稅本來是想說重購退稅的方式可以來減輕負擔但是後來我們國稅局以沒有居住事實為理由就拒絕就是說否定他可以用重購退稅的方式所以從這個案件當中\n189665\t217884\t他的事實是他當時有申請課便他有一個事實那他有遷徙戶籍雖然住了沒有很久但是因為中間隔了疫情交屋的時間的延退的時間非常長第三因為他的女友現在的太太後來也因為懷孕也做了月子那我覺得在國稅局在認定事實的部分我覺得有很多的\n219886\t229033\t資料可以去做澄清但是也因為這個個案你們說只能用這個水電單來去做認證所以排除了他的那個認證的事實你們認為不足夠但是他當時他其實包括使用公設車輛的進出其實有很多相關的輔政還有包括當時做了課變\n244665\t267349\t也可以去證明說他其實他不是投資客當然這樣的個案不多但是我覺得在是不是投資客在是不是自助的過程當中我覺得認證的過程當中應該可以有更多不同的一些佐證的認證可以來去做處理所以在這邊我是不是可以請證實這邊對於個案的認定的部分 權限\n271510\t291459\t應該可以稍微再寬鬆一點讓他們民眾如果有這個有足夠的一些更多的認證可以來去做處理的時候我覺得可以應該可以讓他們可以去做一些事實上的澄清就只要權限有開放的話我們為了防止投資客但是也不能去犧牲個別民眾相關的權益\n293200\t295261\t從購退稅的條件不算是先購後售或是先售後購其實都可以適用的當然這邊委員提出來的條件第一個要涉及他有涉及 他有做了課片\n312093\t329771\t她本來兩個人還沒有結婚後來也結了婚那中間過程當中因為又生了一個小孩子我們一般是看有沒有涉及作為一個最基礎的查核的那個認定要件但是因為就是有很多民眾呢當然不是這個個案我們說很多的民眾他涉及以後但是事實上他沒有居住的事實\n330592\t352862\t有沒有居住的事實我覺得可以從寬來認定有沒有居住的事實這件事情其實不是只有用像委員這邊瓜吳寫的水電費我們會從寬按照它實際上能夠證明的事實來認定所以如果說真的這個居住者這個購物者他確實是有居住的事實像剛剛委員這邊提到的一些什麼公共設施使用的記錄\n354022\t374616\t很長久 但你知道女人在生小孩其實也不宜搬遷太久 親生有來來去去但是他當然是一個比較特殊的個案但是我覺得這個對於很多小夫妻剛結婚其實負擔特別重你有這個檢測的那個標準的話對他們來說是一個很大的幫助這部分我想委員我們會請我們國稅局按照他們實際上的狀況才比較核實從寬的認定好 謝謝鄭次\n382601\t399035\t我要問第二個有關醫療院所租稅的優惠這也是我在前幾次質詢當中我關注的就是說在3月20號 包括我們的次長我提到有關在租稅的機制上如何營造醫事人員更好的職業環境\n400896\t414739\t我特別有做了一次的質詢當然現在我們為了希望留住醫事人員在工作職場上所以我們整體的醫療制度包括工作環境我們都一直不斷地在做檢討希望怎麼樣把醫事人員把工作環境調整得更好\n421081\t448100\t那上一次我在質詢的時候我特別問到次長說我們如何在租稅制度的部分給予更多的優惠但是上一次並沒有給我很正面的答覆那在這邊我就要提到就是說包括醫事人員也提到在最近衛福部在推動健保的特約管理辦法當中要求說醫院要幫醫事人員加薪到基本薪資的兩倍\n449421\t461070\t那在診所的部分要幫醫事人員加薪到基本薪資的1.5倍這件事情引起醫療院所其實有很多的討論跟不同的意見那當然我今天不在這邊我們討論他們的意見是什麼我重點要放在租稅優惠跟獎勵醫事人員加薪的部分\n468695\t497454\t那我就根據我們現在經濟部的中小企業發展條例當中的三十六條之二我們只要中小企業為了鼓勵幫基層員工加薪只要加薪到七成五我們就有機會讓他們在營利事業所得稅當中扣除當然醫療院所不屬於中小企業但是意思是一樣的在最近我們特約的管理辦法衛福部特約管理辦法當中也鼓勵醫療院所跟診所\n498735\t517076\t基層護理人員 醫師加薪也同樣的他只是因為醫療運輸他不是盈利單位中小企業 雇主他是盈利單位但是醫師是一樣的所以怎麼樣我們提供一個更好的租稅優惠的環境是我今天質詢的重點\n518257\t533411\t所以在這邊所以醫事人員調薪也好他並沒有達到他並沒有享有任何租稅的優惠也沒有政府任何的鼓勵跟相關的措施我說到這邊你應該了解我的意思吧\n534011\t556645\t中小企業他有 雇主有他只要加薪達到一定的75%他就可以減稅在營運事業所得稅當中減稅所以在這邊因為我時間也快到了所以我在這邊我提到就是說對於中小企業鼓勵中小就是加薪的部分在衛福部的業管辦法當中如何給醫事人員調薪的醫療院所租稅的優惠\n558337\t567437\t所以我希望在今天我質詢完之後我希望有機會跨部會的在進行做進一步的討論\n570321\t592235\t這個部分我想委員提出來的問題主要就是因為目前我們中華企業發展條例它適用的對象是公司組織所以它公司組織是有享有這樣一個優惠我理解那因為我們醫療院所它本身有的是財團法人組織有的是公立醫院那有的是社團法人組織他們其實本身不一定會適用應該繳納所得稅這個政策政策\n596417\t610788\t像公立醫院、像財團法醫院我理解但是政府希望留住醫護人員在職場上所以鼓勵無論醫療院所或診所加薪這個方向是正確的\n614651\t639166\t跨部會的議題如何去營造更好的醫事環境在租稅上在優惠上如何處理這個就需要跨部會大家坐下來談而是你們要去方向是對的大家都支持至於怎麼解決他們有一些是財團法人有一些是醫療教學醫院有一些是基層醫療院所這個有不同的我清楚但是至於怎麼去解決這些問題讓\n641841\t662230\t所有的無論財政法他們願意去加薪這件事情給醫療院所給基層員工加薪給基層的第一線的醫療人員醫護人員加薪我覺得這個是需要跨部會大家去思考的問題而不是這不關我的事是委員我了解那也許就是如果是需要跨部會協商我們財務絕對會樂意參與這樣一個討論的\n666410\t672906\t對就看你們怎麼提出好的方案出來好不好謝謝謝謝委員謝謝燕秀委員我們現在休息五分鐘謝謝\n","txt":"其實剛才郭國文委員質詢的其實也就是我上個星期質詢的未來如何在油車跟電車的部分保持它原有的競爭力落實我們大家一直都希望在下一個階段我們能夠電車的這個大家的購買力高一點這個就是我上一次的質詢我提到的郭國文委員提的其實也沒有錯\n在野黨其實不斷的提很多好的政策但是你們如果不管是今天在野執政或是貨物稅的調整其實都已經到達有必要調整重新去盤整思考的時候如果你們還一直守舊的話\n那對不起我們就法案進來我覺得當你們有版本的時候我們都還可以坐下來兩邊大家無論是哪一個政黨的委員大家都可以好好的討論但當你們沒有版本的時候有時候根本沒有辦法討論然後大家在很多的意見衝突當中我覺得就沒有辦法集中去把議題討論得更完整所以這個部分我還是要請你們好好思考好我回到今天貨物稅的部分\n我這邊有一個個案就有關於房地重整退稅的案件我是要用這個個案來提醒你們其實很多案子我覺得你們思考的方向其實有沒有機會正在人民的角度更周延就是有關於房地重構退稅的部分\n我來反映一個個案我從個案去討論通案的部分在疫情期間我有民眾去陳情他跟預售屋買了一個房子然後當下是準備自住的那也因應當時生活的習慣跟調整當時就做了一個課變\n您了解課變的意思嗎?買房子課變嘛,有做了課變所以有做了課變就代表它不是投資房因為一般課變都會去花更多的錢去做調整那本來是打算跟女友過兩個人的美好世界生活但是因為疫情缺工缺料房子交屋也延宕了多了一兩年的時間\n那後來這個疫情當中這一對男女朋友也懷孕後面也結了婚那後面房子孩子出生的過程當中還在做月子的過程當中他們也發現說原本只是打算兩個人的生活\nA的購物本來買那個房子可能也就不適合結婚生小孩子住所以就打算賣了房子賣了這個預售屋所以後來就在附近買一個更大適合三個人住的房子\n這個房子A房子原本買這個房子後來交屋沒多久之後就賣掉了所以課了很高的房地合一稅本來是想說重購退稅的方式可以來減輕負擔但是後來我們國稅局以沒有居住事實為理由就拒絕就是說否定他可以用重購退稅的方式所以從這個案件當中\n他的事實是他當時有申請課便他有一個事實那他有遷徙戶籍雖然住了沒有很久但是因為中間隔了疫情交屋的時間的延退的時間非常長第三因為他的女友現在的太太後來也因為懷孕也做了月子那我覺得在國稅局在認定事實的部分我覺得有很多的\n資料可以去做澄清但是也因為這個個案你們說只能用這個水電單來去做認證所以排除了他的那個認證的事實你們認為不足夠但是他當時他其實包括使用公設車輛的進出其實有很多相關的輔政還有包括當時做了課變\n也可以去證明說他其實他不是投資客當然這樣的個案不多但是我覺得在是不是投資客在是不是自助的過程當中我覺得認證的過程當中應該可以有更多不同的一些佐證的認證可以來去做處理所以在這邊我是不是可以請證實這邊對於個案的認定的部分 權限\n應該可以稍微再寬鬆一點讓他們民眾如果有這個有足夠的一些更多的認證可以來去做處理的時候我覺得可以應該可以讓他們可以去做一些事實上的澄清就只要權限有開放的話我們為了防止投資客但是也不能去犧牲個別民眾相關的權益\n從購退稅的條件不算是先購後售或是先售後購其實都可以適用的當然這邊委員提出來的條件第一個要涉及他有涉及 他有做了課片\n她本來兩個人還沒有結婚後來也結了婚那中間過程當中因為又生了一個小孩子我們一般是看有沒有涉及作為一個最基礎的查核的那個認定要件但是因為就是有很多民眾呢當然不是這個個案我們說很多的民眾他涉及以後但是事實上他沒有居住的事實\n有沒有居住的事實我覺得可以從寬來認定有沒有居住的事實這件事情其實不是只有用像委員這邊瓜吳寫的水電費我們會從寬按照它實際上能夠證明的事實來認定所以如果說真的這個居住者這個購物者他確實是有居住的事實像剛剛委員這邊提到的一些什麼公共設施使用的記錄\n很長久 但你知道女人在生小孩其實也不宜搬遷太久 親生有來來去去但是他當然是一個比較特殊的個案但是我覺得這個對於很多小夫妻剛結婚其實負擔特別重你有這個檢測的那個標準的話對他們來說是一個很大的幫助這部分我想委員我們會請我們國稅局按照他們實際上的狀況才比較核實從寬的認定好 謝謝鄭次\n我要問第二個有關醫療院所租稅的優惠這也是我在前幾次質詢當中我關注的就是說在3月20號 包括我們的次長我提到有關在租稅的機制上如何營造醫事人員更好的職業環境\n我特別有做了一次的質詢當然現在我們為了希望留住醫事人員在工作職場上所以我們整體的醫療制度包括工作環境我們都一直不斷地在做檢討希望怎麼樣把醫事人員把工作環境調整得更好\n那上一次我在質詢的時候我特別問到次長說我們如何在租稅制度的部分給予更多的優惠但是上一次並沒有給我很正面的答覆那在這邊我就要提到就是說包括醫事人員也提到在最近衛福部在推動健保的特約管理辦法當中要求說醫院要幫醫事人員加薪到基本薪資的兩倍\n那在診所的部分要幫醫事人員加薪到基本薪資的1.5倍這件事情引起醫療院所其實有很多的討論跟不同的意見那當然我今天不在這邊我們討論他們的意見是什麼我重點要放在租稅優惠跟獎勵醫事人員加薪的部分\n那我就根據我們現在經濟部的中小企業發展條例當中的三十六條之二我們只要中小企業為了鼓勵幫基層員工加薪只要加薪到七成五我們就有機會讓他們在營利事業所得稅當中扣除當然醫療院所不屬於中小企業但是意思是一樣的在最近我們特約的管理辦法衛福部特約管理辦法當中也鼓勵醫療院所跟診所\n基層護理人員 醫師加薪也同樣的他只是因為醫療運輸他不是盈利單位中小企業 雇主他是盈利單位但是醫師是一樣的所以怎麼樣我們提供一個更好的租稅優惠的環境是我今天質詢的重點\n所以在這邊所以醫事人員調薪也好他並沒有達到他並沒有享有任何租稅的優惠也沒有政府任何的鼓勵跟相關的措施我說到這邊你應該了解我的意思吧\n中小企業他有 雇主有他只要加薪達到一定的75%他就可以減稅在營運事業所得稅當中減稅所以在這邊因為我時間也快到了所以我在這邊我提到就是說對於中小企業鼓勵中小就是加薪的部分在衛福部的業管辦法當中如何給醫事人員調薪的醫療院所租稅的優惠\n所以我希望在今天我質詢完之後我希望有機會跨部會的在進行做進一步的討論\n這個部分我想委員提出來的問題主要就是因為目前我們中華企業發展條例它適用的對象是公司組織所以它公司組織是有享有這樣一個優惠我理解那因為我們醫療院所它本身有的是財團法人組織有的是公立醫院那有的是社團法人組織他們其實本身不一定會適用應該繳納所得稅這個政策政策\n像公立醫院、像財團法醫院我理解但是政府希望留住醫護人員在職場上所以鼓勵無論醫療院所或診所加薪這個方向是正確的\n跨部會的議題如何去營造更好的醫事環境在租稅上在優惠上如何處理這個就需要跨部會大家坐下來談而是你們要去方向是對的大家都支持至於怎麼解決他們有一些是財團法人有一些是醫療教學醫院有一些是基層醫療院所這個有不同的我清楚但是至於怎麼去解決這些問題讓\n所有的無論財政法他們願意去加薪這件事情給醫療院所給基層員工加薪給基層的第一線的醫療人員醫護人員加薪我覺得這個是需要跨部會大家去思考的問題而不是這不關我的事是委員我了解那也許就是如果是需要跨部會協商我們財務絕對會樂意參與這樣一個討論的\n對就看你們怎麼提出好的方案出來好不好謝謝謝謝委員謝謝燕秀委員我們現在休息五分鐘謝謝\n","vtt":"WEBVTT\n\n00:04.251 --> 00:26.704\n其實剛才郭國文委員質詢的其實也就是我上個星期質詢的未來如何在油車跟電車的部分保持它原有的競爭力落實我們大家一直都希望在下一個階段我們能夠電車的這個大家的購買力高一點這個就是我上一次的質詢我提到的郭國文委員提的其實也沒有錯\n\n00:28.604 --> 00:42.294\n在野黨其實不斷的提很多好的政策但是你們如果不管是今天在野執政或是貨物稅的調整其實都已經到達有必要調整重新去盤整思考的時候如果你們還一直守舊的話\n\n00:44.144 --> 01:07.938\n那對不起我們就法案進來我覺得當你們有版本的時候我們都還可以坐下來兩邊大家無論是哪一個政黨的委員大家都可以好好的討論但當你們沒有版本的時候有時候根本沒有辦法討論然後大家在很多的意見衝突當中我覺得就沒有辦法集中去把議題討論得更完整所以這個部分我還是要請你們好好思考好我回到今天貨物稅的部分\n\n01:08.618 --> 01:25.131\n我這邊有一個個案就有關於房地重整退稅的案件我是要用這個個案來提醒你們其實很多案子我覺得你們思考的方向其實有沒有機會正在人民的角度更周延就是有關於房地重構退稅的部分\n\n01:27.272 --> 01:40.627\n我來反映一個個案我從個案去討論通案的部分在疫情期間我有民眾去陳情他跟預售屋買了一個房子然後當下是準備自住的那也因應當時生活的習慣跟調整當時就做了一個課變\n\n01:45.632 --> 02:09.189\n您了解課變的意思嗎?買房子課變嘛,有做了課變所以有做了課變就代表它不是投資房因為一般課變都會去花更多的錢去做調整那本來是打算跟女友過兩個人的美好世界生活但是因為疫情缺工缺料房子交屋也延宕了多了一兩年的時間\n\n02:10.350 --> 02:26.513\n那後來這個疫情當中這一對男女朋友也懷孕後面也結了婚那後面房子孩子出生的過程當中還在做月子的過程當中他們也發現說原本只是打算兩個人的生活\n\n02:27.554 --> 02:41.069\nA的購物本來買那個房子可能也就不適合結婚生小孩子住所以就打算賣了房子賣了這個預售屋所以後來就在附近買一個更大適合三個人住的房子\n\n02:43.111 --> 03:08.145\n這個房子A房子原本買這個房子後來交屋沒多久之後就賣掉了所以課了很高的房地合一稅本來是想說重購退稅的方式可以來減輕負擔但是後來我們國稅局以沒有居住事實為理由就拒絕就是說否定他可以用重購退稅的方式所以從這個案件當中\n\n03:09.665 --> 03:37.884\n他的事實是他當時有申請課便他有一個事實那他有遷徙戶籍雖然住了沒有很久但是因為中間隔了疫情交屋的時間的延退的時間非常長第三因為他的女友現在的太太後來也因為懷孕也做了月子那我覺得在國稅局在認定事實的部分我覺得有很多的\n\n03:39.886 --> 03:49.033\n資料可以去做澄清但是也因為這個個案你們說只能用這個水電單來去做認證所以排除了他的那個認證的事實你們認為不足夠但是他當時他其實包括使用公設車輛的進出其實有很多相關的輔政還有包括當時做了課變\n\n04:04.665 --> 04:27.349\n也可以去證明說他其實他不是投資客當然這樣的個案不多但是我覺得在是不是投資客在是不是自助的過程當中我覺得認證的過程當中應該可以有更多不同的一些佐證的認證可以來去做處理所以在這邊我是不是可以請證實這邊對於個案的認定的部分權限\n\n04:31.510 --> 04:51.459\n應該可以稍微再寬鬆一點讓他們民眾如果有這個有足夠的一些更多的認證可以來去做處理的時候我覺得可以應該可以讓他們可以去做一些事實上的澄清就只要權限有開放的話我們為了防止投資客但是也不能去犧牲個別民眾相關的權益\n\n04:53.200 --> 04:55.261\n從購退稅的條件不算是先購後售或是先售後購其實都可以適用的當然這邊委員提出來的條件第一個要涉及他有涉及他有做了課片\n\n05:12.093 --> 05:29.771\n她本來兩個人還沒有結婚後來也結了婚那中間過程當中因為又生了一個小孩子我們一般是看有沒有涉及作為一個最基礎的查核的那個認定要件但是因為就是有很多民眾呢當然不是這個個案我們說很多的民眾他涉及以後但是事實上他沒有居住的事實\n\n05:30.592 --> 05:52.862\n有沒有居住的事實我覺得可以從寬來認定有沒有居住的事實這件事情其實不是只有用像委員這邊瓜吳寫的水電費我們會從寬按照它實際上能夠證明的事實來認定所以如果說真的這個居住者這個購物者他確實是有居住的事實像剛剛委員這邊提到的一些什麼公共設施使用的記錄\n\n05:54.022 --> 06:14.616\n很長久但你知道女人在生小孩其實也不宜搬遷太久親生有來來去去但是他當然是一個比較特殊的個案但是我覺得這個對於很多小夫妻剛結婚其實負擔特別重你有這個檢測的那個標準的話對他們來說是一個很大的幫助這部分我想委員我們會請我們國稅局按照他們實際上的狀況才比較核實從寬的認定好謝謝鄭次\n\n06:22.601 --> 06:39.035\n我要問第二個有關醫療院所租稅的優惠這也是我在前幾次質詢當中我關注的就是說在3月20號包括我們的次長我提到有關在租稅的機制上如何營造醫事人員更好的職業環境\n\n06:40.896 --> 06:54.739\n我特別有做了一次的質詢當然現在我們為了希望留住醫事人員在工作職場上所以我們整體的醫療制度包括工作環境我們都一直不斷地在做檢討希望怎麼樣把醫事人員把工作環境調整得更好\n\n07:01.081 --> 07:28.100\n那上一次我在質詢的時候我特別問到次長說我們如何在租稅制度的部分給予更多的優惠但是上一次並沒有給我很正面的答覆那在這邊我就要提到就是說包括醫事人員也提到在最近衛福部在推動健保的特約管理辦法當中要求說醫院要幫醫事人員加薪到基本薪資的兩倍\n\n07:29.421 --> 07:41.070\n那在診所的部分要幫醫事人員加薪到基本薪資的1.5倍這件事情引起醫療院所其實有很多的討論跟不同的意見那當然我今天不在這邊我們討論他們的意見是什麼我重點要放在租稅優惠跟獎勵醫事人員加薪的部分\n\n07:48.695 --> 08:17.454\n那我就根據我們現在經濟部的中小企業發展條例當中的三十六條之二我們只要中小企業為了鼓勵幫基層員工加薪只要加薪到七成五我們就有機會讓他們在營利事業所得稅當中扣除當然醫療院所不屬於中小企業但是意思是一樣的在最近我們特約的管理辦法衛福部特約管理辦法當中也鼓勵醫療院所跟診所\n\n08:18.735 --> 08:37.076\n基層護理人員醫師加薪也同樣的他只是因為醫療運輸他不是盈利單位中小企業雇主他是盈利單位但是醫師是一樣的所以怎麼樣我們提供一個更好的租稅優惠的環境是我今天質詢的重點\n\n08:38.257 --> 08:53.411\n所以在這邊所以醫事人員調薪也好他並沒有達到他並沒有享有任何租稅的優惠也沒有政府任何的鼓勵跟相關的措施我說到這邊你應該了解我的意思吧\n\n08:54.011 --> 09:16.645\n中小企業他有雇主有他只要加薪達到一定的75%他就可以減稅在營運事業所得稅當中減稅所以在這邊因為我時間也快到了所以我在這邊我提到就是說對於中小企業鼓勵中小就是加薪的部分在衛福部的業管辦法當中如何給醫事人員調薪的醫療院所租稅的優惠\n\n09:18.337 --> 09:27.437\n所以我希望在今天我質詢完之後我希望有機會跨部會的在進行做進一步的討論\n\n09:30.321 --> 09:52.235\n這個部分我想委員提出來的問題主要就是因為目前我們中華企業發展條例它適用的對象是公司組織所以它公司組織是有享有這樣一個優惠我理解那因為我們醫療院所它本身有的是財團法人組織有的是公立醫院那有的是社團法人組織他們其實本身不一定會適用應該繳納所得稅這個政策政策\n\n09:56.417 --> 10:10.788\n像公立醫院、像財團法醫院我理解但是政府希望留住醫護人員在職場上所以鼓勵無論醫療院所或診所加薪這個方向是正確的\n\n10:14.651 --> 10:39.166\n跨部會的議題如何去營造更好的醫事環境在租稅上在優惠上如何處理這個就需要跨部會大家坐下來談而是你們要去方向是對的大家都支持至於怎麼解決他們有一些是財團法人有一些是醫療教學醫院有一些是基層醫療院所這個有不同的我清楚但是至於怎麼去解決這些問題讓\n\n10:41.841 --> 11:02.230\n所有的無論財政法他們願意去加薪這件事情給醫療院所給基層員工加薪給基層的第一線的醫療人員醫護人員加薪我覺得這個是需要跨部會大家去思考的問題而不是這不關我的事是委員我了解那也許就是如果是需要跨部會協商我們財務絕對會樂意參與這樣一個討論的\n\n11:06.410 --> 11:12.906\n對就看你們怎麼提出好的方案出來好不好謝謝謝謝委員謝謝燕秀委員我們現在休息五分鐘謝謝\n\n","segments":[{"start":4.251,"end":26.704,"text":"其實剛才郭國文委員質詢的其實也就是我上個星期質詢的未來如何在油車跟電車的部分保持它原有的競爭力落實我們大家一直都希望在下一個階段我們能夠電車的這個大家的購買力高一點這個就是我上一次的質詢我提到的郭國文委員提的其實也沒有錯"},{"start":28.604,"end":42.294,"text":"在野黨其實不斷的提很多好的政策但是你們如果不管是今天在野執政或是貨物稅的調整其實都已經到達有必要調整重新去盤整思考的時候如果你們還一直守舊的話"},{"start":44.144,"end":67.938,"text":"那對不起我們就法案進來我覺得當你們有版本的時候我們都還可以坐下來兩邊大家無論是哪一個政黨的委員大家都可以好好的討論但當你們沒有版本的時候有時候根本沒有辦法討論然後大家在很多的意見衝突當中我覺得就沒有辦法集中去把議題討論得更完整所以這個部分我還是要請你們好好思考好我回到今天貨物稅的部分"},{"start":68.618,"end":85.131,"text":"我這邊有一個個案就有關於房地重整退稅的案件我是要用這個個案來提醒你們其實很多案子我覺得你們思考的方向其實有沒有機會正在人民的角度更周延就是有關於房地重構退稅的部分"},{"start":87.272,"end":100.627,"text":"我來反映一個個案我從個案去討論通案的部分在疫情期間我有民眾去陳情他跟預售屋買了一個房子然後當下是準備自住的那也因應當時生活的習慣跟調整當時就做了一個課變"},{"start":105.632,"end":129.189,"text":"您了解課變的意思嗎?買房子課變嘛,有做了課變所以有做了課變就代表它不是投資房因為一般課變都會去花更多的錢去做調整那本來是打算跟女友過兩個人的美好世界生活但是因為疫情缺工缺料房子交屋也延宕了多了一兩年的時間"},{"start":130.35,"end":146.513,"text":"那後來這個疫情當中這一對男女朋友也懷孕後面也結了婚那後面房子孩子出生的過程當中還在做月子的過程當中他們也發現說原本只是打算兩個人的生活"},{"start":147.554,"end":161.069,"text":"A的購物本來買那個房子可能也就不適合結婚生小孩子住所以就打算賣了房子賣了這個預售屋所以後來就在附近買一個更大適合三個人住的房子"},{"start":163.111,"end":188.145,"text":"這個房子A房子原本買這個房子後來交屋沒多久之後就賣掉了所以課了很高的房地合一稅本來是想說重購退稅的方式可以來減輕負擔但是後來我們國稅局以沒有居住事實為理由就拒絕就是說否定他可以用重購退稅的方式所以從這個案件當中"},{"start":189.665,"end":217.884,"text":"他的事實是他當時有申請課便他有一個事實那他有遷徙戶籍雖然住了沒有很久但是因為中間隔了疫情交屋的時間的延退的時間非常長第三因為他的女友現在的太太後來也因為懷孕也做了月子那我覺得在國稅局在認定事實的部分我覺得有很多的"},{"start":219.886,"end":229.033,"text":"資料可以去做澄清但是也因為這個個案你們說只能用這個水電單來去做認證所以排除了他的那個認證的事實你們認為不足夠但是他當時他其實包括使用公設車輛的進出其實有很多相關的輔政還有包括當時做了課變"},{"start":244.665,"end":267.349,"text":"也可以去證明說他其實他不是投資客當然這樣的個案不多但是我覺得在是不是投資客在是不是自助的過程當中我覺得認證的過程當中應該可以有更多不同的一些佐證的認證可以來去做處理所以在這邊我是不是可以請證實這邊對於個案的認定的部分 權限"},{"start":271.51,"end":291.459,"text":"應該可以稍微再寬鬆一點讓他們民眾如果有這個有足夠的一些更多的認證可以來去做處理的時候我覺得可以應該可以讓他們可以去做一些事實上的澄清就只要權限有開放的話我們為了防止投資客但是也不能去犧牲個別民眾相關的權益"},{"start":293.2,"end":295.261,"text":"從購退稅的條件不算是先購後售或是先售後購其實都可以適用的當然這邊委員提出來的條件第一個要涉及他有涉及 他有做了課片"},{"start":312.093,"end":329.771,"text":"她本來兩個人還沒有結婚後來也結了婚那中間過程當中因為又生了一個小孩子我們一般是看有沒有涉及作為一個最基礎的查核的那個認定要件但是因為就是有很多民眾呢當然不是這個個案我們說很多的民眾他涉及以後但是事實上他沒有居住的事實"},{"start":330.592,"end":352.862,"text":"有沒有居住的事實我覺得可以從寬來認定有沒有居住的事實這件事情其實不是只有用像委員這邊瓜吳寫的水電費我們會從寬按照它實際上能夠證明的事實來認定所以如果說真的這個居住者這個購物者他確實是有居住的事實像剛剛委員這邊提到的一些什麼公共設施使用的記錄"},{"start":354.022,"end":374.616,"text":"很長久 但你知道女人在生小孩其實也不宜搬遷太久 親生有來來去去但是他當然是一個比較特殊的個案但是我覺得這個對於很多小夫妻剛結婚其實負擔特別重你有這個檢測的那個標準的話對他們來說是一個很大的幫助這部分我想委員我們會請我們國稅局按照他們實際上的狀況才比較核實從寬的認定好 謝謝鄭次"},{"start":382.601,"end":399.035,"text":"我要問第二個有關醫療院所租稅的優惠這也是我在前幾次質詢當中我關注的就是說在3月20號 包括我們的次長我提到有關在租稅的機制上如何營造醫事人員更好的職業環境"},{"start":400.896,"end":414.739,"text":"我特別有做了一次的質詢當然現在我們為了希望留住醫事人員在工作職場上所以我們整體的醫療制度包括工作環境我們都一直不斷地在做檢討希望怎麼樣把醫事人員把工作環境調整得更好"},{"start":421.081,"end":448.1,"text":"那上一次我在質詢的時候我特別問到次長說我們如何在租稅制度的部分給予更多的優惠但是上一次並沒有給我很正面的答覆那在這邊我就要提到就是說包括醫事人員也提到在最近衛福部在推動健保的特約管理辦法當中要求說醫院要幫醫事人員加薪到基本薪資的兩倍"},{"start":449.421,"end":461.07,"text":"那在診所的部分要幫醫事人員加薪到基本薪資的1.5倍這件事情引起醫療院所其實有很多的討論跟不同的意見那當然我今天不在這邊我們討論他們的意見是什麼我重點要放在租稅優惠跟獎勵醫事人員加薪的部分"},{"start":468.695,"end":497.454,"text":"那我就根據我們現在經濟部的中小企業發展條例當中的三十六條之二我們只要中小企業為了鼓勵幫基層員工加薪只要加薪到七成五我們就有機會讓他們在營利事業所得稅當中扣除當然醫療院所不屬於中小企業但是意思是一樣的在最近我們特約的管理辦法衛福部特約管理辦法當中也鼓勵醫療院所跟診所"},{"start":498.735,"end":517.076,"text":"基層護理人員 醫師加薪也同樣的他只是因為醫療運輸他不是盈利單位中小企業 雇主他是盈利單位但是醫師是一樣的所以怎麼樣我們提供一個更好的租稅優惠的環境是我今天質詢的重點"},{"start":518.257,"end":533.411,"text":"所以在這邊所以醫事人員調薪也好他並沒有達到他並沒有享有任何租稅的優惠也沒有政府任何的鼓勵跟相關的措施我說到這邊你應該了解我的意思吧"},{"start":534.011,"end":556.645,"text":"中小企業他有 雇主有他只要加薪達到一定的75%他就可以減稅在營運事業所得稅當中減稅所以在這邊因為我時間也快到了所以我在這邊我提到就是說對於中小企業鼓勵中小就是加薪的部分在衛福部的業管辦法當中如何給醫事人員調薪的醫療院所租稅的優惠"},{"start":558.337,"end":567.437,"text":"所以我希望在今天我質詢完之後我希望有機會跨部會的在進行做進一步的討論"},{"start":570.321,"end":592.235,"text":"這個部分我想委員提出來的問題主要就是因為目前我們中華企業發展條例它適用的對象是公司組織所以它公司組織是有享有這樣一個優惠我理解那因為我們醫療院所它本身有的是財團法人組織有的是公立醫院那有的是社團法人組織他們其實本身不一定會適用應該繳納所得稅這個政策政策"},{"start":596.417,"end":610.788,"text":"像公立醫院、像財團法醫院我理解但是政府希望留住醫護人員在職場上所以鼓勵無論醫療院所或診所加薪這個方向是正確的"},{"start":614.651,"end":639.166,"text":"跨部會的議題如何去營造更好的醫事環境在租稅上在優惠上如何處理這個就需要跨部會大家坐下來談而是你們要去方向是對的大家都支持至於怎麼解決他們有一些是財團法人有一些是醫療教學醫院有一些是基層醫療院所這個有不同的我清楚但是至於怎麼去解決這些問題讓"},{"start":641.841,"end":662.23,"text":"所有的無論財政法他們願意去加薪這件事情給醫療院所給基層員工加薪給基層的第一線的醫療人員醫護人員加薪我覺得這個是需要跨部會大家去思考的問題而不是這不關我的事是委員我了解那也許就是如果是需要跨部會協商我們財務絕對會樂意參與這樣一個討論的"},{"start":666.41,"end":672.906,"text":"對就看你們怎麼提出好的方案出來好不好謝謝謝謝委員謝謝燕秀委員我們現在休息五分鐘謝謝"}]}}},"gazette":{"lineno":387,"blocks":[["李委員彥秀：（10時36分）謝謝召委。我想請政次，還有法制處。"],["主席：李政次、法制處姚處長。"],["李次長慶華：委員好。"],["李委員彥秀：剛才郭國文委員質詢的，其實也是我上個星期質詢的，未來如何在油車跟電車保持原有的競爭力，落實大家一直都希望的，下一個階段對電車的購買力能夠高一點，這個就是我上一次質詢提到的。郭國文委員提的也沒有錯，在野黨不斷提很多好的政策，不管是在野、執政都認為貨物稅已經到達有必要調整，重新盤整、思考的時候，如果你們還一直守舊，對不起！我們就送法案進來。當你們有版本的時候，我們都還可以坐下來，無論是哪個政黨的委員，大家都可以好好討論；但當你們沒有版本，有時候根本沒有辦法討論，大家在很多的意見衝突當中，就沒有辦法集中去把議題討論得更完整，所以這個部分我還是要請你們好好思考。","回到今天的貨物稅，我有一個個案是關於房地重購退稅的案件，我是要用這個個案來提醒你們，有很多案子，你們思考的方向有沒有機會站在人民的角度、更周延。有關房地重購退稅，我來反映一個個案，從個案討論通案。有民眾陳情在疫情期間買了一個預售屋，當下是準備自住的，也因應生活習慣調整，當時就做了客變。您了解客變的意思嗎？"],["李次長慶華：我了解。"],["李委員彥秀：買房子有做了客變就代表不是投資房，因為一般客變都會花更多的錢去調整。本來是打算跟女友過兩人世界的美好生活，但是因為疫情缺工缺料，房子交屋延宕，多了一、兩年時間。後來疫情當中，這一對男女朋友懷孕、也結了婚，在孩子出生、還在坐月子的過程當中，他們發現原本只是打算兩個人生活，本來買的房子可能不適合結婚、生小孩住，就打算賣了這個預售屋，後來在附近買了一個更大、適合三個人住的房子。原本買的房子交屋沒多久之後就賣掉了，所以課了很高的房地合一稅，本來是想用重購退稅的方式可以來減輕負擔，但是後來國稅局以沒有居住事實為理由拒絕，否定可以用重購退稅的方式。","這個案件的事實是當時有申請客變，他有一個事實，也有遷徙戶籍，雖然住了沒有很久，但是中間因為疫情交屋時間延後非常長。第三、他的女友，即現在的太太，後來因為懷孕、坐了月子，我覺得國稅局在認定事實的部分，有很多資料可以去釐清。你們說這個個案只能用水電單認證，所以排除了其他認證的事實，因為你們認為不足，但是包括當時使用公設、車輛進出等，其實有很多相關輔證，還有包括當時做了客變，也可以證明他不是投資客。當然這樣的個案不多，但是我覺得在是不是投資客、是不是自住的認證過程當中，應該可以有更多不同的佐證來認證、處理。我是不是可以請政次對於個案認定的權限稍微再寬鬆一點？如果民眾有足夠的認證可以來處理的時候，應該讓他們做一些事實上的澄清，只要權限有開放的話。雖然是為了防止投資客，但是也不能犧牲個別民眾相關的權益。"],["李次長慶華：對於委員指教的，我們很清楚。基本上，重購退稅的條件，不管是先購後售或是先售後購都可以適用。至於委員提出來的條件第一個就是要設籍，目前就是……"],["李委員彥秀：他有設籍也做了客變，本來兩個人還沒有結婚，後來結了婚，中間過程當中又生了一個小孩子。"],["李次長慶華：我們一般是看有沒有設籍作為一個最基礎的查核認定要件，但是有很多民眾，當然不是指這個個案，很多民眾設籍以後，事實上卻沒有居住的事實……"],["李委員彥秀：我覺得有沒有居住的事實可以從寬來認定。"],["李次長慶華：有沒有居住的事實這件事情其實不是只有用像委員列出的水電費，我們會從寬按照他實際上能夠證明的事實來認定。如果這個居住者、購屋者確實有居住的事實，像剛才委員提到的一些公共設施使用紀錄等等……"],["李委員彥秀：雖然居住沒有很長久，但你知道女人在生小孩，其實也不宜搬遷，先生有來來去去……"],["李次長慶華：了解。"],["李委員彥秀：他當然是一個比較特殊的個案，但是我覺得很多小夫妻剛結婚負擔特別重，有這個減課的標準對他們來說是很大的幫助。"],["李次長慶華：我們會請國稅局按照他們實際上的狀況，採比較核實從寬的認定，不會只用水電費來處理。"],["李委員彥秀：好，謝謝政次。我要問第二個是有關醫療院所租稅的優惠，這也是我在前幾次質詢當中關注的。3月20號我提到在租稅的機制上如何營造醫事人員更好的職業環境，我特別做了一次質詢。現在為了希望留住醫事人員在工作職場上，所以整體的醫療制度，包括工作環境，我們都一直不斷地在檢討，怎麼樣把醫事人員的工作環境調整得更好。上一次我在質詢的時候特別問次長，我們如何在租稅制度給予更多優惠，但是你們上次並沒有給我很正面的答復。最近醫事人員也提到，衛福部在推動健保的特約管理辦法當中，要求醫院要幫醫事人員加薪到基本薪資的兩倍；診所的部分則要幫醫事人員加薪到基本薪資的1.5倍，這件事情引起醫療院所有很多討論跟不同意見。當然我今天不在這邊討論他們的意見是什麼，我的重點要放在租稅優惠跟獎勵醫事人員加薪的部分。根據現行經濟部的中小企業發展條例第三十六條之二，為了鼓勵中小企業幫基層員工加薪，只要加薪到七成五，就有機會讓他們在營利事業所得額當中扣除，當然醫療院所不屬於中小企業，但意思是一樣的。最近在衛福部的特約管理辦法當中，也鼓勵醫療院所和診所都幫基層護理人員、醫師加薪，也同樣的，只是因為醫療院所不是營利單位，中小企業、雇主是營利單位，但是意思是一樣的，所以我們怎麼樣提供一個更好的租稅優惠的環境是我今天質詢的重點，針對醫事人員調薪並沒有享有任何租稅的優惠，也沒有政府任何的鼓勵跟相關的措施，我說到這邊，你應該了解我的意思吧？"],["李次長慶華：瞭解。"],["李委員彥秀：中小企業有、雇主有，他只要加薪達到一定的75%就可以在營利事業所得稅當中減稅，因為我時間也快到了，所以我在這邊提到的就是，對於鼓勵中小企業加薪的部分，在衛福部的業管辦法當中，如何給醫事人員調薪的醫療院所租稅優惠，在今天我質詢完之後，我希望有機會跨部會再進行進一步的討論。"],["李次長慶華：這個部分，委員提出來的問題主要就是因為目前中小企業發展條例適用的對象是公司組織，所以公司組織享有這樣的優惠。"],["李委員彥秀：我理解、我理解。"],["李次長慶華：因為醫療院所本身有的是財團法人組織，有的是公立醫院，有的是社團法人組織，他們其實不一定會適用應該繳納所得稅這個政策，很多像公立醫院、像財團法人醫院可能……"],["李委員彥秀：我理解、我理解，但是政府希望留住醫護人員在職場上。"],["李次長慶華：是，瞭解。"],["李委員彥秀：所以鼓勵無論是醫療院所或診所加薪的方向是正確的，這是跨部會的議題，如何營造更好的醫事環境，在租稅優惠上如何處理，這就需要跨部會大家坐下來談，方向是對的，大家都支持。至於怎麼解決，他們有一些是財團法人，有一些是教學醫院，有一些是基層醫療院所，這有不同的問題，我清楚，至於怎麼去解決這些問題，讓所有的無論是財團法人、醫療院所等等，讓他們願意去給基層員工加薪，給第一線的醫療人員、醫護人員加薪，這件事情我覺得是需要大家、跨部會去思考的問題，而不是認為這不關我的事。"],["李次長慶華：是，委員，我了解，也許如果需要跨部會協商，我們財政部絕對會樂於參與這樣的討論。"],["李委員彥秀：對，那就看你們怎麼提出好的方案來，好不好？謝謝。"],["李次長慶華：是，我們會再想想，謝謝委員。"],["主席：謝謝李彥秀委員。我們現在休息5分鐘，謝謝。","休息（10時47分）","繼續開會（10時53分）"],["主席：現在繼續開會。","接著我們請鍾佳濱委員。"]],"agenda":{"page_end":444,"meet_id":"委員會-11-3-20-9","speakers":["賴士葆","黃珊珊","林德福","林思銘","陳玉珍","王世堅","葉元之","廖偉翔","羅廷瑋","徐欣瑩","王鴻薇","黃建賓","吳秉叡","郭國文","李彥秀","鍾佳濱","賴惠員","李坤城","顏寬恒","林思銘","羅明才","張啓楷","楊瓊瓔"],"page_start":333,"meetingDate":["2025-04-23"],"gazette_id":"1144001","agenda_lcidc_ids":["1144001_00008"],"meet_name":"立法院第11屆第3會期財政委員會第9次全體委員會議紀錄","content":"一、審查「貨物稅條例」34案：(一) 本院委員葉元之等21人擬具「貨物稅條例刪除部分條文草\n案」案、(二) 本院委員廖先翔等16人擬具「貨物稅條例刪除第八條條文草案」案、(三) 本院台\n灣民眾黨黨團擬具「貨物稅條例第十一條、第十一條之一及第三十七條條文修正草案」案、(四)\n本院委員邱若華等20人擬具「貨物稅條例第十一條條文修正草案」案、 (五) 本院委員魯明哲等\n16人、委員顏寬恒等19人、委員羅廷瑋等16人、委員賴士葆等21人、委員邱鎮軍等22人、委員徐\n欣瑩等27人、委員翁曉玲等17人、委員羅明才等16人、委員郭國文等17人、委員王鴻薇等24人、\n委員廖偉翔等17人、委員許宇甄等21人、委員黃建賓等16人、委員林思銘等21人、委員萬美玲等\n16人分別擬具「貨物稅條例第十一條之一條文修正草案」等15案、(六) 本院委員李坤城等24人\n擬具「貨物稅條例第十一條之一、第十二條之五及第十二條之六條文修正草案」案、(七) 本院\n委員鄭天財 Sra Kacaw 等19人、委員林思銘等19人、委員涂權吉等17人、委員陳玉珍等19人、委\n員馬文君等18人、委員王世堅等19人、委員張智倫等25人、委員魯明哲等16人、委員王鴻薇等19\n人、委員楊瓊瓔等20 人、委員邱鎮軍等24 人、委員萬美玲等18 人、委員廖偉翔等17 人分別擬具\n「貨物稅條例第十二條條文修正草案」等13案、(八) 本院委員邱鎮軍等19人擬具「貨物稅條例\n第十二條之三條文修正草案」案；二、審查人民請願案有關「貨物稅條例」7案","agenda_id":"1144001_00007"}}}