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38.741, \"score\": 1.0}, {\"word\": \"他\", \"start\": 38.741, \"end\": 39.341, \"score\": 0.962}, {\"word\": \"類\"}, {\"word\": \"型\", \"start\": 39.341, \"end\": 39.501, \"score\": 0.994}, {\"word\": \"的\", \"start\": 39.501, \"end\": 39.682, \"score\": 0.999}, {\"word\": \"政\", \"start\": 39.682, \"end\": 39.922, \"score\": 0.992}, {\"word\": \"府\", \"start\": 39.922, \"end\": 41.262, \"score\": 0.893}, {\"word\": \"補\"}, {\"word\": \"貼\"}, {\"word\": \"農\"}, {\"word\": \"業\"}, {\"word\": \"保\", \"start\": 41.262, \"end\": 41.662, \"score\": 0.851}, {\"word\": \"護\"}, {\"word\": \"措\", \"start\": 41.662, \"end\": 41.902, \"score\": 0.991}, {\"word\": \"施\", \"start\": 41.902, \"end\": 42.483, \"score\": 0.996}, {\"word\": \"科\", \"start\": 42.483, \"end\": 42.723, \"score\": 0.888}, {\"word\": \"技\", \"start\": 42.723, \"end\": 42.863, \"score\": 0.88}, {\"word\": \"上\", \"start\": 42.863, \"end\": 43.063, \"score\": 0.995}, {\"word\": \"的\", \"start\": 43.063, \"end\": 43.203, \"score\": 0.999}, {\"word\": \"保\", \"start\": 43.203, \"end\": 43.523, \"score\": 0.861}, {\"word\": \"護\"}, {\"word\": \"措\", \"start\": 43.523, \"end\": 43.723, \"score\": 0.981}, {\"word\": \"施\", \"start\": 43.723, \"end\": 44.083, \"score\": 0.826}, {\"word\": \"標\"}, {\"word\": \"準\", \"start\": 44.083, \"end\": 44.503, \"score\": 0.837}, {\"word\": \"還\"}, {\"word\": \"有\", \"start\": 44.503, \"end\": 44.984, \"score\": 0.941}, {\"word\": \"竊\"}, {\"word\": \"取\", \"start\": 44.984, \"end\": 45.584, \"score\": 0.987}, {\"word\": \"智\", \"start\": 45.584, \"end\": 45.704, \"score\": 0.837}, {\"word\": \"慧\", \"start\": 45.704, \"end\": 46.364, \"score\": 0.848}, {\"word\": \"財\"}, {\"word\": \"產\"}, {\"word\": \"權\"}, {\"word\": \"以\", \"start\": 46.364, \"end\": 46.544, \"score\": 0.895}, {\"word\": \"及\", \"start\": 46.544, \"end\": 46.784, \"score\": 0.976}, {\"word\": \"稀\", \"start\": 46.784, \"end\": 47.224, \"score\": 0.909}, {\"word\": \"產\"}, {\"word\": \"地\", \"start\": 47.224, \"end\": 47.785, \"score\": 0.996}, {\"word\": \"有\", \"start\": 47.785, \"end\": 48.025, \"score\": 0.956}, {\"word\": \"八\", \"start\": 48.025, \"end\": 48.045, \"score\": 0.944}, {\"word\": \"項\"}]}, {\"start\": 49.245, \"end\": 71.938, \"text\": \"這八項跟財政不有關的我也非常關心的就是川普點名的政府補助還有補貼甚至把加值稅稱為有關稅作用的加值稅這三項顯然都會直接影響台灣目前可能要接下去跟他談判的內容所以我想問一下次長目前為止你認為這八項有哪幾項台灣會中標\", \"words\": [{\"word\": \"這\"}, {\"word\": \"八\", \"start\": 49.245, \"end\": 49.685, \"score\": 0.945}, {\"word\": \"項\"}, {\"word\": \"跟\", \"start\": 49.685, \"end\": 49.946, \"score\": 0.921}, {\"word\": \"財\"}, {\"word\": \"政\", \"start\": 49.946, \"end\": 50.086, \"score\": 0.857}, {\"word\": \"不\", \"start\": 50.086, \"end\": 50.166, \"score\": 0.988}, {\"word\": \"有\", \"start\": 50.166, \"end\": 50.586, \"score\": 0.951}, {\"word\": \"關\"}, {\"word\": \"的\", \"start\": 50.586, \"end\": 51.106, \"score\": 0.999}, {\"word\": \"我\", \"start\": 51.106, \"end\": 51.386, \"score\": 0.935}, {\"word\": \"也\", \"start\": 51.386, \"end\": 51.666, \"score\": 0.931}, {\"word\": \"非\", \"start\": 51.666, \"end\": 51.767, \"score\": 0.993}, {\"word\": \"常\", \"start\": 51.767, \"end\": 52.167, \"score\": 0.944}, {\"word\": \"關\"}, {\"word\": \"心\", \"start\": 52.167, \"end\": 52.307, \"score\": 0.996}, {\"word\": \"的\", \"start\": 52.307, \"end\": 52.407, \"score\": 0.998}, {\"word\": \"就\", \"start\": 52.407, \"end\": 52.607, \"score\": 0.998}, {\"word\": \"是\", \"start\": 52.607, \"end\": 53.327, \"score\": 1.0}, {\"word\": \"川\", \"start\": 53.327, \"end\": 53.527, \"score\": 0.993}, {\"word\": \"普\", \"start\": 53.527, \"end\": 53.868, \"score\": 0.89}, {\"word\": \"點\"}, {\"word\": \"名\", \"start\": 53.868, \"end\": 54.088, \"score\": 0.961}, {\"word\": \"的\", \"start\": 54.088, \"end\": 54.508, \"score\": 1.0}, {\"word\": \"政\", \"start\": 54.508, \"end\": 54.828, \"score\": 0.994}, {\"word\": \"府\", \"start\": 54.828, \"end\": 55.248, \"score\": 0.948}, {\"word\": \"補\"}, {\"word\": \"助\", 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{\"word\": \"值\", \"start\": 60.571, \"end\": 61.352, \"score\": 0.924}, {\"word\": \"稅\"}, {\"word\": \"這\"}, {\"word\": \"三\", \"start\": 61.352, \"end\": 62.192, \"score\": 0.951}, {\"word\": \"項\"}, {\"word\": \"顯\"}, {\"word\": \"然\", \"start\": 62.192, \"end\": 62.412, \"score\": 0.93}, {\"word\": \"都\", \"start\": 62.412, \"end\": 63.433, \"score\": 0.98}, {\"word\": \"會\"}, {\"word\": \"直\", \"start\": 63.433, \"end\": 63.633, \"score\": 0.999}, {\"word\": \"接\", \"start\": 63.633, \"end\": 63.833, \"score\": 0.992}, {\"word\": \"影\", \"start\": 63.833, \"end\": 64.213, \"score\": 0.937}, {\"word\": \"響\"}, {\"word\": \"台\", \"start\": 64.213, \"end\": 64.854, \"score\": 0.968}, {\"word\": \"灣\"}, {\"word\": \"目\", \"start\": 64.854, \"end\": 65.034, \"score\": 0.998}, {\"word\": \"前\", \"start\": 65.034, \"end\": 65.434, \"score\": 1.0}, {\"word\": \"可\", \"start\": 65.434, \"end\": 65.594, \"score\": 1.0}, {\"word\": \"能\", \"start\": 65.594, \"end\": 65.714, \"score\": 0.998}, {\"word\": \"要\", \"start\": 65.714, \"end\": 65.914, \"score\": 1.0}, {\"word\": \"接\", \"start\": 65.914, \"end\": 66.054, \"score\": 0.861}, {\"word\": \"下\", \"start\": 66.054, \"end\": 66.234, \"score\": 0.975}, {\"word\": \"去\", \"start\": 66.234, \"end\": 66.334, \"score\": 0.978}, {\"word\": \"跟\", \"start\": 66.334, \"end\": 66.435, \"score\": 0.936}, {\"word\": \"他\", \"start\": 66.435, \"end\": 66.735, \"score\": 0.901}, {\"word\": \"談\"}, {\"word\": \"判\", \"start\": 66.735, \"end\": 66.855, \"score\": 0.971}, {\"word\": \"的\", \"start\": 66.855, \"end\": 67.115, \"score\": 0.923}, {\"word\": \"內\"}, {\"word\": \"容\", \"start\": 67.115, \"end\": 67.715, \"score\": 1.0}, {\"word\": \"所\", \"start\": 67.715, \"end\": 67.815, \"score\": 0.976}, {\"word\": \"以\", \"start\": 67.815, \"end\": 67.875, \"score\": 0.668}, {\"word\": \"我\", \"start\": 67.875, \"end\": 68.015, \"score\": 0.853}, {\"word\": \"想\", \"start\": 68.015, \"end\": 68.296, \"score\": 0.858}, {\"word\": \"問\"}, {\"word\": \"一\", \"start\": 68.296, \"end\": 68.376, \"score\": 0.834}, {\"word\": \"下\", \"start\": 68.376, \"end\": 69.096, \"score\": 0.999}, {\"word\": \"次\", \"start\": 69.096, \"end\": 70.117, \"score\": 0.96}, {\"word\": \"長\"}, {\"word\": \"目\", \"start\": 70.117, \"end\": 70.297, \"score\": 0.997}, {\"word\": \"前\", \"start\": 70.297, \"end\": 70.677, \"score\": 0.943}, {\"word\": \"為\"}, {\"word\": \"止\", \"start\": 70.677, \"end\": 71.477, \"score\": 0.986}, {\"word\": \"你\", \"start\": 71.477, \"end\": 71.657, \"score\": 0.975}, {\"word\": \"認\"}, {\"word\": \"為\"}, {\"word\": \"這\"}, {\"word\": \"八\", \"start\": 71.657, \"end\": 71.757, \"score\": 0.8}, {\"word\": \"項\"}, {\"word\": \"有\", \"start\": 71.757, \"end\": 71.777, \"score\": 0.0}, {\"word\": \"哪\", \"start\": 71.777, \"end\": 71.837, \"score\": 0.666}, {\"word\": \"幾\"}, {\"word\": \"項\"}, {\"word\": \"台\", \"start\": 71.837, \"end\": 71.918, \"score\": 0.75}, {\"word\": \"灣\"}, {\"word\": \"會\"}, {\"word\": \"中\", \"start\": 71.918, \"end\": 71.938, \"score\": 0.0}, {\"word\": \"標\"}]}, {\"start\": 75.686, \"end\": 95.684, \"text\": \"目前可能就是他提到這個加值稅的部分吧有關稅作用的增值稅是哪樣的加值稅或增值稅我們自己請估可能就是消費稅貨物稅或者消費稅所以今天討論的貨物稅可能就是他所指的標的之一\", \"words\": [{\"word\": \"目\", \"start\": 75.686, \"end\": 75.846, \"score\": 0.902}, {\"word\": \"前\", \"start\": 75.846, \"end\": 76.047, \"score\": 0.899}, {\"word\": \"可\", \"start\": 76.047, \"end\": 76.167, \"score\": 0.996}, {\"word\": \"能\", \"start\": 76.167, \"end\": 76.287, \"score\": 0.926}, {\"word\": \"就\", \"start\": 76.287, \"end\": 76.527, \"score\": 1.0}, {\"word\": \"是\", \"start\": 76.527, \"end\": 77.228, \"score\": 1.0}, {\"word\": \"他\", \"start\": 77.228, \"end\": 77.548, \"score\": 0.988}, {\"word\": \"提\", \"start\": 77.548, \"end\": 77.708, \"score\": 0.997}, {\"word\": \"到\", \"start\": 77.708, \"end\": 78.469, \"score\": 0.97}, {\"word\": \"這\"}, {\"word\": \"個\"}, {\"word\": \"加\", \"start\": 78.469, \"end\": 78.709, \"score\": 0.929}, {\"word\": \"值\", \"start\": 78.709, \"end\": 79.129, \"score\": 0.935}, {\"word\": \"稅\"}, {\"word\": \"的\", \"start\": 79.129, \"end\": 79.269, \"score\": 0.999}, {\"word\": \"部\", \"start\": 79.269, \"end\": 79.47, \"score\": 0.999}, {\"word\": \"分\", \"start\": 79.47, \"end\": 80.13, \"score\": 0.949}, {\"word\": \"吧\", \"start\": 80.13, \"end\": 80.731, \"score\": 0.932}, {\"word\": \"有\", \"start\": 80.731, \"end\": 81.171, \"score\": 0.909}, {\"word\": \"關\"}, {\"word\": \"稅\"}, {\"word\": \"作\", \"start\": 81.171, \"end\": 81.652, \"score\": 0.92}, {\"word\": \"用\", \"start\": 81.652, \"end\": 81.852, \"score\": 0.999}, {\"word\": \"的\", \"start\": 81.852, \"end\": 82.052, \"score\": 0.999}, {\"word\": \"增\", \"start\": 82.052, \"end\": 82.252, \"score\": 0.971}, {\"word\": \"值\", \"start\": 82.252, \"end\": 83.093, \"score\": 0.962}, {\"word\": \"稅\"}, {\"word\": \"是\", \"start\": 83.093, \"end\": 83.293, \"score\": 1.0}, {\"word\": \"哪\", \"start\": 83.293, \"end\": 83.693, \"score\": 0.946}, {\"word\": \"樣\"}, {\"word\": \"的\", \"start\": 83.693, \"end\": 83.814, \"score\": 0.998}, {\"word\": \"加\", \"start\": 83.814, \"end\": 84.034, \"score\": 0.909}, {\"word\": \"值\", \"start\": 84.034, \"end\": 84.414, \"score\": 0.939}, {\"word\": \"稅\"}, {\"word\": \"或\", \"start\": 84.414, \"end\": 84.554, \"score\": 0.953}, {\"word\": \"增\", \"start\": 84.554, \"end\": 84.754, \"score\": 0.986}, {\"word\": \"值\", \"start\": 84.754, \"end\": 85.595, \"score\": 0.929}, {\"word\": \"稅\"}, {\"word\": \"我\", \"start\": 85.595, \"end\": 86.036, \"score\": 0.954}, {\"word\": \"們\"}, {\"word\": \"自\", \"start\": 86.036, \"end\": 86.196, \"score\": 0.997}, {\"word\": \"己\", \"start\": 86.196, \"end\": 86.916, \"score\": 0.971}, {\"word\": \"請\"}, {\"word\": \"估\", \"start\": 86.916, \"end\": 87.117, \"score\": 0.924}, {\"word\": \"可\", \"start\": 87.117, \"end\": 87.257, \"score\": 1.0}, {\"word\": \"能\", \"start\": 87.257, \"end\": 87.397, \"score\": 1.0}, {\"word\": \"就\", \"start\": 87.397, \"end\": 87.637, \"score\": 0.978}, {\"word\": \"是\", \"start\": 87.637, \"end\": 88.478, \"score\": 0.976}, {\"word\": \"消\", \"start\": 88.478, \"end\": 89.559, \"score\": 0.946}, {\"word\": \"費\"}, {\"word\": \"稅\"}, {\"word\": \"貨\"}, {\"word\": \"物\", \"start\": 89.559, \"end\": 90.179, \"score\": 0.959}, {\"word\": \"稅\"}, {\"word\": \"或\", \"start\": 90.179, \"end\": 90.319, \"score\": 0.999}, {\"word\": \"者\", \"start\": 90.319, \"end\": 90.54, \"score\": 0.999}, {\"word\": \"消\", \"start\": 90.54, \"end\": 90.96, \"score\": 0.952}, {\"word\": \"費\"}, {\"word\": \"稅\"}, {\"word\": \"所\", \"start\": 90.96, \"end\": 91.701, \"score\": 0.946}, {\"word\": \"以\", \"start\": 91.701, \"end\": 91.901, \"score\": 0.9}, {\"word\": \"今\", \"start\": 91.901, \"end\": 92.061, \"score\": 1.0}, {\"word\": \"天\", \"start\": 92.061, \"end\": 92.521, \"score\": 0.912}, {\"word\": \"討\"}, {\"word\": \"論\"}, {\"word\": \"的\", \"start\": 92.521, \"end\": 92.862, \"score\": 0.938}, {\"word\": \"貨\"}, {\"word\": \"物\", \"start\": 92.862, \"end\": 93.362, \"score\": 0.928}, {\"word\": \"稅\"}, {\"word\": \"可\", \"start\": 93.362, \"end\": 93.502, \"score\": 0.994}, {\"word\": \"能\", \"start\": 93.502, \"end\": 93.642, \"score\": 0.998}, {\"word\": \"就\", \"start\": 93.642, \"end\": 93.783, \"score\": 0.999}, {\"word\": \"是\", \"start\": 93.783, \"end\": 93.923, \"score\": 0.998}, {\"word\": \"他\", \"start\": 93.923, \"end\": 94.603, \"score\": 0.949}, {\"word\": \"所\", \"start\": 94.603, \"end\": 94.844, \"score\": 1.0}, {\"word\": \"指\", \"start\": 94.844, \"end\": 94.964, \"score\": 0.999}, {\"word\": \"的\", \"start\": 94.964, \"end\": 95.284, \"score\": 0.936}, {\"word\": \"標\"}, {\"word\": \"的\", \"start\": 95.284, \"end\": 95.464, \"score\": 0.893}, {\"word\": \"之\", \"start\": 95.464, \"end\": 95.664, \"score\": 0.981}, {\"word\": \"一\", \"start\": 95.664, \"end\": 95.684, \"score\": 0.003}]}, {\"start\": 96.685, \"end\": 122.35, \"text\": \"所以貨物稅會被算在內那加值營業稅或其他的稅可能都會受到影響那現在我們針對美國的相關的進口包括小麥 大麥 玉米 黃豆我們現在是減免他的所謂的營業稅那接下去他會不會要我們全免啊或者是這會不會是他談判的籌碼之一啊\", \"words\": [{\"word\": \"所\", \"start\": 96.685, \"end\": 96.985, \"score\": 0.932}, {\"word\": \"以\", \"start\": 96.985, \"end\": 97.145, \"score\": 0.875}, {\"word\": \"貨\"}, {\"word\": \"物\", \"start\": 97.145, \"end\": 97.905, \"score\": 0.926}, {\"word\": \"稅\"}, {\"word\": \"會\"}, {\"word\": \"被\", \"start\": 97.905, \"end\": 98.045, \"score\": 0.908}, {\"word\": \"算\", \"start\": 98.045, \"end\": 98.225, \"score\": 0.981}, {\"word\": \"在\", \"start\": 98.225, \"end\": 99.146, \"score\": 0.975}, {\"word\": \"內\"}, {\"word\": \"那\", \"start\": 99.146, \"end\": 99.366, \"score\": 0.998}, {\"word\": \"加\", \"start\": 99.366, \"end\": 99.566, \"score\": 0.907}, {\"word\": \"值\", \"start\": 99.566, \"end\": 100.446, \"score\": 0.915}, {\"word\": \"營\"}, {\"word\": \"業\"}, {\"word\": \"稅\"}, {\"word\": \"或\", \"start\": 100.446, \"end\": 100.646, \"score\": 0.997}, {\"word\": \"其\", \"start\": 100.646, \"end\": 100.786, \"score\": 0.998}, {\"word\": \"他\", \"start\": 100.786, \"end\": 100.946, \"score\": 0.998}, {\"word\": \"的\", \"start\": 100.946, \"end\": 101.326, \"score\": 0.945}, {\"word\": \"稅\"}, {\"word\": \"可\", \"start\": 101.326, \"end\": 101.446, \"score\": 0.996}, {\"word\": \"能\", \"start\": 101.446, \"end\": 101.566, \"score\": 0.997}, {\"word\": \"都\", \"start\": 101.566, \"end\": 102.186, \"score\": 0.952}, {\"word\": \"會\"}, {\"word\": \"受\", \"start\": 102.186, \"end\": 102.366, \"score\": 0.999}, {\"word\": \"到\", \"start\": 102.366, \"end\": 102.526, \"score\": 0.993}, {\"word\": \"影\", \"start\": 102.526, \"end\": 103.506, \"score\": 0.97}, {\"word\": \"響\"}, {\"word\": \"那\", \"start\": 103.506, \"end\": 103.886, \"score\": 0.946}, {\"word\": \"現\"}, {\"word\": \"在\", \"start\": 103.886, \"end\": 104.046, \"score\": 0.999}, {\"word\": \"我\", \"start\": 104.046, \"end\": 105.287, \"score\": 0.951}, {\"word\": \"們\"}, {\"word\": 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{\"word\": \"的\", \"start\": 683.582, \"end\": 683.602, \"score\": 0.0}, {\"word\": \"質\"}, {\"word\": \"詢\"}], \"language\": \"zh\"}","srt":"1\n00:00:04,131 --> 00:00:26,637\n主席我想請財政部次長財政部的李次長請我也好是次長早我想大家都很關心的是美國川普總統又出招了4月21號他在自己的社群平台上又發了文他所在意的非關稅壁壘總共有八項這個次長都很了解是\n\n2\n00:00:27,657 --> 00:00:48,045\n他講的這八項簡單來說就是第一個匯率操控第二個作為關稅的加值型業稅的補貼或傾銷出口補貼或其他類型的政府補貼農業保護措施科技上的保護措施標準還有竊取智慧財產權以及稀產地有八項\n\n3\n00:00:49,245 --> 00:01:11,938\n這八項跟財政不有關的我也非常關心的就是川普點名的政府補助還有補貼甚至把加值稅稱為有關稅作用的加值稅這三項顯然都會直接影響台灣目前可能要接下去跟他談判的內容所以我想問一下次長目前為止你認為這八項有哪幾項台灣會中標\n\n4\n00:01:15,686 --> 00:01:35,684\n目前可能就是他提到這個加值稅的部分吧有關稅作用的增值稅是哪樣的加值稅或增值稅我們自己請估可能就是消費稅貨物稅或者消費稅所以今天討論的貨物稅可能就是他所指的標的之一\n\n5\n00:01:36,685 --> 00:02:02,350\n所以貨物稅會被算在內那加值營業稅或其他的稅可能都會受到影響那現在我們針對美國的相關的進口包括小麥大麥玉米黃豆我們現在是減免他的所謂的營業稅那接下去他會不會要我們全免啊或者是這會不會是他談判的籌碼之一啊\n\n6\n00:02:04,117 --> 00:02:19,805\n据我们所了解好像因为我们加值税其实很低我们就不是现在是有针对美国来免那我们是不是也可以拿这个拿来当谈判筹码说这其实是我们给美国产品的很大的优惠不单单只是我们占你的便宜你也占我们的便宜\n\n7\n00:02:20,507 --> 00:02:23,189\n冷凍牛肉22項商品的進口關稅稅率減半已經從2021年到現在4年了\n\n8\n00:02:40,785 --> 00:02:51,948\n我們如果美國政府拿來做相關跟我們要談判關稅的時候我們針對這個冷凍牛肉我們還是要繼續減半還是以後就不蒸了還是什麼\n\n9\n00:02:53,221 --> 00:03:21,674\n因為我們這個措施當然是因應就是物價衝擊當時是因應物價衝擊可是也減免了四年多了那只是說未來會不會是一個談判的籌碼是的也就是說財政部有很多對美國商品很多的優惠要拿出來放大要跟川普政府溝通說我們其實對你們的商品有特別多的優惠而不是只是做關稅避雷而已台灣對美國有非常多的特殊的優惠\n\n10\n00:03:22,774 --> 00:03:36,814\n接下來是美國政府把那三八要拿出來談的話我們最容易中標的就是出口補貼現在行政院的八百八十億裡面有非常多的是出口商的貸款利息補貼還有保費補貼你怎麼因應\n\n11\n00:03:39,898 --> 00:04:05,436\n川普政府現在這樣針對只要我們提出的政府補貼就會變成關稅壁壘而且這個我們接下來會放在你880億的所謂的特別條例裡面送到立法院來次長會不會有沒有在送到立法院來然後最後被別人拿去當成關稅壁壘的證明而且還是政府大剌剌的說我就是要補貼這個狀況你要怎麼因應\n\n12\n00:04:08,649 --> 00:04:13,139\n其實我們現在提供的我很擔心啦你一定會這樣做但他也一定會這樣來找我們麻煩\n\n13\n00:04:15,899 --> 00:04:40,984\n可是委員因為我們這個部分是對我們這些就是受到出口影響產業的金融協助措施它是一個短期的措施那這個措施其實是只是因應我們不算是長期的補貼對我們並不是一個長期的補貼好但是次長接下去我們剛剛通過的產創條例中小企業發展條例我們現在給它的租稅減免都可能被認為是政府補貼\n\n14\n00:04:41,664 --> 00:04:51,044\n可是報告委員租稅減免這個政策不是只有台灣提供這樣的措施美國也同樣有這樣的措施那我們有沒有因應之道我們的因應方法呢\n\n15\n00:04:51,653 --> 00:05:17,439\n基本上我覺得這是一個就是而且企業他要符合條件他才可以適用這樣一個優惠我的意思是說次長這個絕對不能鬆手不能因為美國的要求我們就把我們自己的產創條例的這個相關的優惠影響到我們中小企業的發展尤其是進口行業基本上還是依照我們國內的法律這些不能拿來變成你們談判鬆手的籌碼可以嗎不會目前我們沒有這個方向\n\n16\n00:05:17,819 --> 00:05:38,055\n是如果他把政府補貼或者是把我們的產稅法條例這些東西都拿來做談判的籌碼我現在希望財政部能夠在這裡向所有的委員承諾我們不會拿這個東西當成我們的籌碼我們先請所有依照我們國內法所提供的租稅優惠都不可以作為談判的籌碼不可以作為談判的籌碼不可以\n\n17\n00:05:38,635 --> 00:06:06,402\nOK也就是說美國當然會找各種的理由來要求我們或者是開放我們的市場或者是增加我們的負擔但是一樣剛剛講的這些我們自己對美國有一些談判籌碼要拿出來用第二個不能夠影響到我們自己的企業他們原來在國內享有的這些相關的優惠的措施這是台灣的利基的根本是的不能成為\n\n18\n00:06:07,822 --> 00:06:23,574\n我們財政部拿出去談判的跟人家喊架的內容好嗎好今天還有一個貨物稅我剛剛講了美國政府有可能把我們的貨物稅列為他所認定的特殊的\n\n19\n00:06:24,844 --> 00:06:35,754\n官稅壁壘所以貨物稅在台灣今天我知道張偉跟大家說今天暫時不處理等到政府的談判結果再來處理但是我看到今天時間暫停請經濟部的次長經濟部次長請\n\n20\n00:06:47,099 --> 00:06:54,440\n是次長我看到經濟部今天的報告也很有趣經濟部是贊成貨物稅部分的調降是嗎\n\n21\n00:06:56,109 --> 00:07:21,105\n我們認為在這個部分適度的檢討對於消費者跟產業界都是有好處的所以貨物稅其實它是長久以來而且對於整個立法的源頭當時的狀況跟現在的狀況有很大的差別來理事長我也想請問你你對經濟部願意調降認為調降貨物稅你有什麼意見它的報告跟你們很不一樣你們就是要檢討檢討再檢討\n\n22\n00:07:23,044 --> 00:07:35,991\n基本上我們現在其實我們的貨物稅條例裡面本身已經有很多配合產業政策或者環保已經在調整了但是我在這邊質詢很多次我們的標準很奇怪我們的電視機有貨物稅我們的\n\n23\n00:07:38,832 --> 00:08:00,701\n液晶顯示器沒有貨物稅只要是跟電腦有關的都沒有貨物稅可是以前早期的這些所謂以前認為的奢侈品比如說錄影機啊電唱機啊音響組合啊烤箱啊還有貨物稅這才是我們需要檢討的也就是說不要管美國了現在光自己都很奇怪以前\n\n24\n00:08:01,681 --> 00:08:23,986\n中華民國的貨物稅還包括火柴還包括紙還包括化妝品當時都是這樣所以一樣剛剛講經濟部希望從競爭的角度能夠降低一些貨物稅第二個從財稅稅損的角度我知道財政部一定不希望調降但是它必須要被面對尤其是現在又被列為所謂的非關稅壁壘\n\n25\n00:08:25,126 --> 00:08:45,576\n市長你同意我的意見嗎這個部分基本上因應這次對等關稅的部分我們可能汽車貨物稅的部分可能會是一個這也是你們要去盤點然後繼續不單單只是應對美國而是要應對現在已經它已經變成日常生活用品的一部分這是經濟部的立見經濟部希望調降的我們會跟經濟部產業主管機關繼續來審慎的考量\n\n26\n00:08:50,818 --> 00:09:09,919\n經濟部每次都同意啦然後財政部每次都反對啦就這麼簡單啦麻煩你們一下不過因為重點還是因為是有配合產業政策的問題最後市長我覺得剛剛講的電視機電唱機這些都是一般人民會用的東西沒有必要去搞這個互相你真的要課的叫做奢侈品\n\n27\n00:09:10,640 --> 00:09:26,510\n什麼是奢侈品我們在2009、2010年的時候我們科了所謂的特種貨物稅也就是奢侈稅現在為止也只有汽車300萬以上的汽車、遊艇、飛機還有一些重要的什麼家具象牙這種有貨物稅\n\n28\n00:09:27,671 --> 00:09:53,040\n但是後來當時本來說第二波要課的叫做珠寶手錶金飾或者是特殊的名牌包等等後來都沒有做如果真的要課特種貨物稅應該是回復到我們當時開徵奢償稅的一些概念而不是現在什麼電視機啊錄影機還在課什麼課物稅這很奇怪啦該課的要課民生的東西不用課了啦\n\n29\n00:09:54,025 --> 00:10:04,139\n如果你真的認為要有特種貨物稅的話奢侈品的部分到現在也沒有在檢討啊比如說韓國韓國經營首飾要課20%然後其他的地方大部分高檔的\n\n30\n00:10:09,612 --> 00:10:25,088\n車子都有甚至韓國高檔的手錶高檔的包包也有奢侈稅我們反而沒有如果你要檢討要去奢稅要去禁止奢華的生活你應該是去討論奢侈稅而不是在貨物稅裡面跟市井小民斤斤計較\n\n31\n00:10:26,169 --> 00:10:49,104\n市長你懂我的意思嗎我想這部分我們會一併來整體評估啦我想這個部分也謝謝委員長該取消的要取消該課徵當年沒有課到的奢侈稅要考慮這兩個部分才是真正的平衡然後現在趁著美國逼我們去看看所謂的非關稅壁壘的稅務我覺得我們應該重新檢討這也是我一直在強調中華民國已經20年沒有開過\n\n32\n00:10:53,726 --> 00:11:21,295\n稅務全國的稅務檢討會議了這也是我希望財政部現在開始就應該把台灣所有的稅制合理性跟不合理的部分可能要趕快做個盤點趁著這一波關稅的檢討好嗎市長我們會看看思考考量我希望你們檢討要有時間要有時間表要有順序要有方法好嗎給我一個最基本的剛剛講的這些內容的書面的回覆好是的謝謝委員謝謝\n\n33\n00:11:23,221 --> 00:11:23,602\n好謝謝黃委員的質詢\n\n","tsv":"start\tend\ttext\n4131\t26637\t主席我想請財政部次長財政部的李次長請我也好是 次長早我想大家都很關心的是美國川普總統又出招了4月21號他在自己的社群平台上又發了文他所在意的非關稅壁壘總共有八項這個次長都很了解是\n27657\t48045\t他講的這八項簡單來說就是第一個匯率操控第二個作為關稅的加值型業稅的補貼或傾銷出口補貼或其他類型的政府補貼農業保護措施科技上的保護措施標準還有竊取智慧財產權以及稀產地有八項\n49245\t71938\t這八項跟財政不有關的我也非常關心的就是川普點名的政府補助還有補貼甚至把加值稅稱為有關稅作用的加值稅這三項顯然都會直接影響台灣目前可能要接下去跟他談判的內容所以我想問一下次長目前為止你認為這八項有哪幾項台灣會中標\n75686\t95684\t目前可能就是他提到這個加值稅的部分吧有關稅作用的增值稅是哪樣的加值稅或增值稅我們自己請估可能就是消費稅貨物稅或者消費稅所以今天討論的貨物稅可能就是他所指的標的之一\n96685\t122350\t所以貨物稅會被算在內那加值營業稅或其他的稅可能都會受到影響那現在我們針對美國的相關的進口包括小麥 大麥 玉米 黃豆我們現在是減免他的所謂的營業稅那接下去他會不會要我們全免啊或者是這會不會是他談判的籌碼之一啊\n124117\t139805\t据我们所了解好像因为我们加值税其实很低我们就不是现在是有针对美国来免那我们是不是也可以拿这个拿来当谈判筹码说这其实是我们给美国产品的很大的优惠不单单只是我们占你的便宜你也占我们的便宜\n140507\t143189\t冷凍牛肉22項商品的進口關稅稅率減半已經從2021年到現在4年了\n160785\t171948\t我們如果美國政府拿來做相關跟我們要談判關稅的時候我們針對這個冷凍牛肉我們還是要繼續減半還是以後就不蒸了還是什麼\n173221\t201674\t因為我們這個措施當然是因應就是物價衝擊當時是因應物價衝擊可是也減免了四年多了那只是說未來會不會是一個談判的籌碼是的也就是說財政部有很多對美國商品很多的優惠要拿出來放大要跟川普政府溝通說我們其實對你們的商品有特別多的優惠而不是只是做關稅避雷而已台灣對美國有非常多的特殊的優惠\n202774\t216814\t接下來是美國政府把那三八要拿出來談的話我們最容易中標的就是出口補貼現在行政院的八百八十億裡面有非常多的是出口商的貸款利息補貼還有保費補貼你怎麼因應\n219898\t245436\t川普政府現在這樣針對只要我們提出的政府補貼就會變成關稅壁壘而且這個我們接下來會放在你880億的所謂的特別條例裡面送到立法院來次長會不會有沒有在送到立法院來然後最後被別人拿去當成關稅壁壘的證明而且還是政府大剌剌的說我就是要補貼這個狀況你要怎麼因應\n248649\t253139\t其實我們現在提供的我很擔心啦你一定會這樣做但他也一定會這樣來找我們麻煩\n255899\t280984\t可是委員因為我們這個部分是對我們這些就是受到出口影響產業的金融協助措施它是一個短期的措施那這個措施其實是只是因應我們不算是長期的補貼對我們並不是一個長期的補貼好但是次長接下去我們剛剛通過的產創條例中小企業發展條例我們現在給它的租稅減免都可能被認為是政府補貼\n281664\t291044\t可是報告委員租稅減免這個政策不是只有台灣提供這樣的措施美國也同樣有這樣的措施那我們有沒有因應之道我們的因應方法呢\n291653\t317439\t基本上我覺得這是一個就是而且企業他要符合條件他才可以適用這樣一個優惠我的意思是說次長這個絕對不能鬆手不能因為美國的要求我們就把我們自己的產創條例的這個相關的優惠影響到我們中小企業的發展尤其是進口行業基本上還是依照我們國內的法律這些不能拿來變成你們談判鬆手的籌碼可以嗎不會 目前我們沒有這個方向\n317819\t338055\t是 如果他把政府補貼或者是把我們的產稅法條例這些東西都拿來做談判的籌碼我現在希望財政部能夠在這裡向所有的委員承諾我們不會拿這個東西當成我們的籌碼我們先請所有依照我們國內法所提供的租稅優惠都不可以作為談判的籌碼不可以作為談判的籌碼 不可以\n338635\t366402\tOK也就是說美國當然會找各種的理由來要求我們或者是開放我們的市場或者是增加我們的負擔但是一樣剛剛講的這些我們自己對美國有一些談判籌碼要拿出來用第二個不能夠影響到我們自己的企業他們原來在國內享有的這些相關的優惠的措施這是台灣的利基的根本是的不能成為\n367822\t383574\t我們財政部拿出去談判的跟人家喊架的內容好嗎好今天還有一個貨物稅我剛剛講了美國政府有可能把我們的貨物稅列為他所認定的特殊的\n384844\t395754\t官稅壁壘所以貨物稅在台灣今天我知道張偉跟大家說今天暫時不處理等到政府的談判結果再來處理但是我看到今天時間暫停請經濟部的次長經濟部次長請\n407099\t414440\t是 次長我看到經濟部今天的報告也很有趣經濟部是贊成貨物稅部分的調降是嗎\n416109\t441105\t我們認為在這個部分適度的檢討對於消費者跟產業界都是有好處的所以貨物稅其實它是長久以來而且對於整個立法的源頭當時的狀況跟現在的狀況有很大的差別來 理事長我也想請問你你對經濟部願意調降認為調降貨物稅你有什麼意見它的報告跟你們很不一樣你們就是要檢討檢討再檢討\n443044\t455991\t基本上我們現在其實我們的貨物稅條例裡面本身已經有很多配合產業政策或者環保已經在調整了但是我在這邊質詢很多次我們的標準很奇怪我們的電視機有貨物稅我們的\n458832\t480701\t液晶顯示器沒有貨物稅只要是跟電腦有關的都沒有貨物稅可是以前早期的這些所謂以前認為的奢侈品比如說錄影機啊電唱機啊音響組合啊烤箱啊還有貨物稅這才是我們需要檢討的也就是說不要管美國了現在光自己都很奇怪以前\n481681\t503986\t中華民國的貨物稅還包括火柴 還包括紙 還包括化妝品當時都是這樣 所以一樣 剛剛講經濟部希望從競爭的角度能夠降低一些貨物稅第二個 從財稅稅損的角度 我知道財政部一定不希望調降但是它必須要被面對 尤其是現在又被列為所謂的非關稅壁壘\n505126\t525576\t市長你同意我的意見嗎這個部分基本上因應這次對等關稅的部分我們可能汽車貨物稅的部分可能會是一個這也是你們要去盤點然後繼續不單單只是應對美國而是要應對現在已經它已經變成日常生活用品的一部分這是經濟部的立見經濟部希望調降的我們會跟經濟部產業主管機關繼續來審慎的考量\n530818\t549919\t經濟部每次都同意啦然後財政部每次都反對啦就這麼簡單啦麻煩你們一下不過因為重點還是因為是有配合產業政策的問題最後市長我覺得剛剛講的電視機電唱機這些都是一般人民會用的東西沒有必要去搞這個互相你真的要課的叫做奢侈品\n550640\t566510\t什麼是奢侈品我們在2009、2010年的時候我們科了所謂的特種貨物稅也就是奢侈稅現在為止也只有汽車300萬以上的汽車、遊艇、飛機還有一些重要的什麼家具象牙這種有貨物稅\n567671\t593040\t但是後來當時本來說第二波要課的叫做珠寶手錶金飾或者是特殊的名牌包等等後來都沒有做如果真的要課特種貨物稅應該是回復到我們當時開徵奢償稅的一些概念而不是現在什麼電視機啊錄影機還在課什麼課物稅這很奇怪啦該課的要課民生的東西不用課了啦\n594025\t604139\t如果你真的認為要有特種貨物稅的話奢侈品的部分到現在也沒有在檢討啊比如說韓國韓國經營首飾要課20%然後其他的地方大部分高檔的\n609612\t625088\t車子都有甚至韓國高檔的手錶高檔的包包也有奢侈稅我們反而沒有如果你要檢討要去奢稅要去禁止奢華的生活你應該是去討論奢侈稅而不是在貨物稅裡面跟市井小民斤斤計較\n626169\t649104\t市長你懂我的意思嗎我想這部分我們會一併來整體評估啦我想這個部分也謝謝委員長該取消的要取消該課徵當年沒有課到的奢侈稅要考慮這兩個部分才是真正的平衡然後現在趁著美國逼我們去看看所謂的非關稅壁壘的稅務我覺得我們應該重新檢討這也是我一直在強調中華民國已經20年沒有開過\n653726\t681295\t稅務全國的稅務檢討會議了這也是我希望財政部現在開始就應該把台灣所有的稅制合理性跟不合理的部分可能要趕快做個盤點趁著這一波關稅的檢討好嗎市長我們會看看思考考量我希望你們檢討要有時間要有時間表要有順序要有方法好嗎給我一個最基本的剛剛講的這些內容的書面的回覆好是的謝謝委員謝謝\n683221\t683602\t好 謝謝黃委員的質詢\n","txt":"主席我想請財政部次長財政部的李次長請我也好是 次長早我想大家都很關心的是美國川普總統又出招了4月21號他在自己的社群平台上又發了文他所在意的非關稅壁壘總共有八項這個次長都很了解是\n他講的這八項簡單來說就是第一個匯率操控第二個作為關稅的加值型業稅的補貼或傾銷出口補貼或其他類型的政府補貼農業保護措施科技上的保護措施標準還有竊取智慧財產權以及稀產地有八項\n這八項跟財政不有關的我也非常關心的就是川普點名的政府補助還有補貼甚至把加值稅稱為有關稅作用的加值稅這三項顯然都會直接影響台灣目前可能要接下去跟他談判的內容所以我想問一下次長目前為止你認為這八項有哪幾項台灣會中標\n目前可能就是他提到這個加值稅的部分吧有關稅作用的增值稅是哪樣的加值稅或增值稅我們自己請估可能就是消費稅貨物稅或者消費稅所以今天討論的貨物稅可能就是他所指的標的之一\n所以貨物稅會被算在內那加值營業稅或其他的稅可能都會受到影響那現在我們針對美國的相關的進口包括小麥 大麥 玉米 黃豆我們現在是減免他的所謂的營業稅那接下去他會不會要我們全免啊或者是這會不會是他談判的籌碼之一啊\n据我们所了解好像因为我们加值税其实很低我们就不是现在是有针对美国来免那我们是不是也可以拿这个拿来当谈判筹码说这其实是我们给美国产品的很大的优惠不单单只是我们占你的便宜你也占我们的便宜\n冷凍牛肉22項商品的進口關稅稅率減半已經從2021年到現在4年了\n我們如果美國政府拿來做相關跟我們要談判關稅的時候我們針對這個冷凍牛肉我們還是要繼續減半還是以後就不蒸了還是什麼\n因為我們這個措施當然是因應就是物價衝擊當時是因應物價衝擊可是也減免了四年多了那只是說未來會不會是一個談判的籌碼是的也就是說財政部有很多對美國商品很多的優惠要拿出來放大要跟川普政府溝通說我們其實對你們的商品有特別多的優惠而不是只是做關稅避雷而已台灣對美國有非常多的特殊的優惠\n接下來是美國政府把那三八要拿出來談的話我們最容易中標的就是出口補貼現在行政院的八百八十億裡面有非常多的是出口商的貸款利息補貼還有保費補貼你怎麼因應\n川普政府現在這樣針對只要我們提出的政府補貼就會變成關稅壁壘而且這個我們接下來會放在你880億的所謂的特別條例裡面送到立法院來次長會不會有沒有在送到立法院來然後最後被別人拿去當成關稅壁壘的證明而且還是政府大剌剌的說我就是要補貼這個狀況你要怎麼因應\n其實我們現在提供的我很擔心啦你一定會這樣做但他也一定會這樣來找我們麻煩\n可是委員因為我們這個部分是對我們這些就是受到出口影響產業的金融協助措施它是一個短期的措施那這個措施其實是只是因應我們不算是長期的補貼對我們並不是一個長期的補貼好但是次長接下去我們剛剛通過的產創條例中小企業發展條例我們現在給它的租稅減免都可能被認為是政府補貼\n可是報告委員租稅減免這個政策不是只有台灣提供這樣的措施美國也同樣有這樣的措施那我們有沒有因應之道我們的因應方法呢\n基本上我覺得這是一個就是而且企業他要符合條件他才可以適用這樣一個優惠我的意思是說次長這個絕對不能鬆手不能因為美國的要求我們就把我們自己的產創條例的這個相關的優惠影響到我們中小企業的發展尤其是進口行業基本上還是依照我們國內的法律這些不能拿來變成你們談判鬆手的籌碼可以嗎不會 目前我們沒有這個方向\n是 如果他把政府補貼或者是把我們的產稅法條例這些東西都拿來做談判的籌碼我現在希望財政部能夠在這裡向所有的委員承諾我們不會拿這個東西當成我們的籌碼我們先請所有依照我們國內法所提供的租稅優惠都不可以作為談判的籌碼不可以作為談判的籌碼 不可以\nOK也就是說美國當然會找各種的理由來要求我們或者是開放我們的市場或者是增加我們的負擔但是一樣剛剛講的這些我們自己對美國有一些談判籌碼要拿出來用第二個不能夠影響到我們自己的企業他們原來在國內享有的這些相關的優惠的措施這是台灣的利基的根本是的不能成為\n我們財政部拿出去談判的跟人家喊架的內容好嗎好今天還有一個貨物稅我剛剛講了美國政府有可能把我們的貨物稅列為他所認定的特殊的\n官稅壁壘所以貨物稅在台灣今天我知道張偉跟大家說今天暫時不處理等到政府的談判結果再來處理但是我看到今天時間暫停請經濟部的次長經濟部次長請\n是 次長我看到經濟部今天的報告也很有趣經濟部是贊成貨物稅部分的調降是嗎\n我們認為在這個部分適度的檢討對於消費者跟產業界都是有好處的所以貨物稅其實它是長久以來而且對於整個立法的源頭當時的狀況跟現在的狀況有很大的差別來 理事長我也想請問你你對經濟部願意調降認為調降貨物稅你有什麼意見它的報告跟你們很不一樣你們就是要檢討檢討再檢討\n基本上我們現在其實我們的貨物稅條例裡面本身已經有很多配合產業政策或者環保已經在調整了但是我在這邊質詢很多次我們的標準很奇怪我們的電視機有貨物稅我們的\n液晶顯示器沒有貨物稅只要是跟電腦有關的都沒有貨物稅可是以前早期的這些所謂以前認為的奢侈品比如說錄影機啊電唱機啊音響組合啊烤箱啊還有貨物稅這才是我們需要檢討的也就是說不要管美國了現在光自己都很奇怪以前\n中華民國的貨物稅還包括火柴 還包括紙 還包括化妝品當時都是這樣 所以一樣 剛剛講經濟部希望從競爭的角度能夠降低一些貨物稅第二個 從財稅稅損的角度 我知道財政部一定不希望調降但是它必須要被面對 尤其是現在又被列為所謂的非關稅壁壘\n市長你同意我的意見嗎這個部分基本上因應這次對等關稅的部分我們可能汽車貨物稅的部分可能會是一個這也是你們要去盤點然後繼續不單單只是應對美國而是要應對現在已經它已經變成日常生活用品的一部分這是經濟部的立見經濟部希望調降的我們會跟經濟部產業主管機關繼續來審慎的考量\n經濟部每次都同意啦然後財政部每次都反對啦就這麼簡單啦麻煩你們一下不過因為重點還是因為是有配合產業政策的問題最後市長我覺得剛剛講的電視機電唱機這些都是一般人民會用的東西沒有必要去搞這個互相你真的要課的叫做奢侈品\n什麼是奢侈品我們在2009、2010年的時候我們科了所謂的特種貨物稅也就是奢侈稅現在為止也只有汽車300萬以上的汽車、遊艇、飛機還有一些重要的什麼家具象牙這種有貨物稅\n但是後來當時本來說第二波要課的叫做珠寶手錶金飾或者是特殊的名牌包等等後來都沒有做如果真的要課特種貨物稅應該是回復到我們當時開徵奢償稅的一些概念而不是現在什麼電視機啊錄影機還在課什麼課物稅這很奇怪啦該課的要課民生的東西不用課了啦\n如果你真的認為要有特種貨物稅的話奢侈品的部分到現在也沒有在檢討啊比如說韓國韓國經營首飾要課20%然後其他的地方大部分高檔的\n車子都有甚至韓國高檔的手錶高檔的包包也有奢侈稅我們反而沒有如果你要檢討要去奢稅要去禁止奢華的生活你應該是去討論奢侈稅而不是在貨物稅裡面跟市井小民斤斤計較\n市長你懂我的意思嗎我想這部分我們會一併來整體評估啦我想這個部分也謝謝委員長該取消的要取消該課徵當年沒有課到的奢侈稅要考慮這兩個部分才是真正的平衡然後現在趁著美國逼我們去看看所謂的非關稅壁壘的稅務我覺得我們應該重新檢討這也是我一直在強調中華民國已經20年沒有開過\n稅務全國的稅務檢討會議了這也是我希望財政部現在開始就應該把台灣所有的稅制合理性跟不合理的部分可能要趕快做個盤點趁著這一波關稅的檢討好嗎市長我們會看看思考考量我希望你們檢討要有時間要有時間表要有順序要有方法好嗎給我一個最基本的剛剛講的這些內容的書面的回覆好是的謝謝委員謝謝\n好 謝謝黃委員的質詢\n","vtt":"WEBVTT\n\n00:04.131 --> 00:26.637\n主席我想請財政部次長財政部的李次長請我也好是次長早我想大家都很關心的是美國川普總統又出招了4月21號他在自己的社群平台上又發了文他所在意的非關稅壁壘總共有八項這個次長都很了解是\n\n00:27.657 --> 00:48.045\n他講的這八項簡單來說就是第一個匯率操控第二個作為關稅的加值型業稅的補貼或傾銷出口補貼或其他類型的政府補貼農業保護措施科技上的保護措施標準還有竊取智慧財產權以及稀產地有八項\n\n00:49.245 --> 01:11.938\n這八項跟財政不有關的我也非常關心的就是川普點名的政府補助還有補貼甚至把加值稅稱為有關稅作用的加值稅這三項顯然都會直接影響台灣目前可能要接下去跟他談判的內容所以我想問一下次長目前為止你認為這八項有哪幾項台灣會中標\n\n01:15.686 --> 01:35.684\n目前可能就是他提到這個加值稅的部分吧有關稅作用的增值稅是哪樣的加值稅或增值稅我們自己請估可能就是消費稅貨物稅或者消費稅所以今天討論的貨物稅可能就是他所指的標的之一\n\n01:36.685 --> 02:02.350\n所以貨物稅會被算在內那加值營業稅或其他的稅可能都會受到影響那現在我們針對美國的相關的進口包括小麥大麥玉米黃豆我們現在是減免他的所謂的營業稅那接下去他會不會要我們全免啊或者是這會不會是他談判的籌碼之一啊\n\n02:04.117 --> 02:19.805\n据我们所了解好像因为我们加值税其实很低我们就不是现在是有针对美国来免那我们是不是也可以拿这个拿来当谈判筹码说这其实是我们给美国产品的很大的优惠不单单只是我们占你的便宜你也占我们的便宜\n\n02:20.507 --> 02:23.189\n冷凍牛肉22項商品的進口關稅稅率減半已經從2021年到現在4年了\n\n02:40.785 --> 02:51.948\n我們如果美國政府拿來做相關跟我們要談判關稅的時候我們針對這個冷凍牛肉我們還是要繼續減半還是以後就不蒸了還是什麼\n\n02:53.221 --> 03:21.674\n因為我們這個措施當然是因應就是物價衝擊當時是因應物價衝擊可是也減免了四年多了那只是說未來會不會是一個談判的籌碼是的也就是說財政部有很多對美國商品很多的優惠要拿出來放大要跟川普政府溝通說我們其實對你們的商品有特別多的優惠而不是只是做關稅避雷而已台灣對美國有非常多的特殊的優惠\n\n03:22.774 --> 03:36.814\n接下來是美國政府把那三八要拿出來談的話我們最容易中標的就是出口補貼現在行政院的八百八十億裡面有非常多的是出口商的貸款利息補貼還有保費補貼你怎麼因應\n\n03:39.898 --> 04:05.436\n川普政府現在這樣針對只要我們提出的政府補貼就會變成關稅壁壘而且這個我們接下來會放在你880億的所謂的特別條例裡面送到立法院來次長會不會有沒有在送到立法院來然後最後被別人拿去當成關稅壁壘的證明而且還是政府大剌剌的說我就是要補貼這個狀況你要怎麼因應\n\n04:08.649 --> 04:13.139\n其實我們現在提供的我很擔心啦你一定會這樣做但他也一定會這樣來找我們麻煩\n\n04:15.899 --> 04:40.984\n可是委員因為我們這個部分是對我們這些就是受到出口影響產業的金融協助措施它是一個短期的措施那這個措施其實是只是因應我們不算是長期的補貼對我們並不是一個長期的補貼好但是次長接下去我們剛剛通過的產創條例中小企業發展條例我們現在給它的租稅減免都可能被認為是政府補貼\n\n04:41.664 --> 04:51.044\n可是報告委員租稅減免這個政策不是只有台灣提供這樣的措施美國也同樣有這樣的措施那我們有沒有因應之道我們的因應方法呢\n\n04:51.653 --> 05:17.439\n基本上我覺得這是一個就是而且企業他要符合條件他才可以適用這樣一個優惠我的意思是說次長這個絕對不能鬆手不能因為美國的要求我們就把我們自己的產創條例的這個相關的優惠影響到我們中小企業的發展尤其是進口行業基本上還是依照我們國內的法律這些不能拿來變成你們談判鬆手的籌碼可以嗎不會目前我們沒有這個方向\n\n05:17.819 --> 05:38.055\n是如果他把政府補貼或者是把我們的產稅法條例這些東西都拿來做談判的籌碼我現在希望財政部能夠在這裡向所有的委員承諾我們不會拿這個東西當成我們的籌碼我們先請所有依照我們國內法所提供的租稅優惠都不可以作為談判的籌碼不可以作為談判的籌碼不可以\n\n05:38.635 --> 06:06.402\nOK也就是說美國當然會找各種的理由來要求我們或者是開放我們的市場或者是增加我們的負擔但是一樣剛剛講的這些我們自己對美國有一些談判籌碼要拿出來用第二個不能夠影響到我們自己的企業他們原來在國內享有的這些相關的優惠的措施這是台灣的利基的根本是的不能成為\n\n06:07.822 --> 06:23.574\n我們財政部拿出去談判的跟人家喊架的內容好嗎好今天還有一個貨物稅我剛剛講了美國政府有可能把我們的貨物稅列為他所認定的特殊的\n\n06:24.844 --> 06:35.754\n官稅壁壘所以貨物稅在台灣今天我知道張偉跟大家說今天暫時不處理等到政府的談判結果再來處理但是我看到今天時間暫停請經濟部的次長經濟部次長請\n\n06:47.099 --> 06:54.440\n是次長我看到經濟部今天的報告也很有趣經濟部是贊成貨物稅部分的調降是嗎\n\n06:56.109 --> 07:21.105\n我們認為在這個部分適度的檢討對於消費者跟產業界都是有好處的所以貨物稅其實它是長久以來而且對於整個立法的源頭當時的狀況跟現在的狀況有很大的差別來理事長我也想請問你你對經濟部願意調降認為調降貨物稅你有什麼意見它的報告跟你們很不一樣你們就是要檢討檢討再檢討\n\n07:23.044 --> 07:35.991\n基本上我們現在其實我們的貨物稅條例裡面本身已經有很多配合產業政策或者環保已經在調整了但是我在這邊質詢很多次我們的標準很奇怪我們的電視機有貨物稅我們的\n\n07:38.832 --> 08:00.701\n液晶顯示器沒有貨物稅只要是跟電腦有關的都沒有貨物稅可是以前早期的這些所謂以前認為的奢侈品比如說錄影機啊電唱機啊音響組合啊烤箱啊還有貨物稅這才是我們需要檢討的也就是說不要管美國了現在光自己都很奇怪以前\n\n08:01.681 --> 08:23.986\n中華民國的貨物稅還包括火柴還包括紙還包括化妝品當時都是這樣所以一樣剛剛講經濟部希望從競爭的角度能夠降低一些貨物稅第二個從財稅稅損的角度我知道財政部一定不希望調降但是它必須要被面對尤其是現在又被列為所謂的非關稅壁壘\n\n08:25.126 --> 08:45.576\n市長你同意我的意見嗎這個部分基本上因應這次對等關稅的部分我們可能汽車貨物稅的部分可能會是一個這也是你們要去盤點然後繼續不單單只是應對美國而是要應對現在已經它已經變成日常生活用品的一部分這是經濟部的立見經濟部希望調降的我們會跟經濟部產業主管機關繼續來審慎的考量\n\n08:50.818 --> 09:09.919\n經濟部每次都同意啦然後財政部每次都反對啦就這麼簡單啦麻煩你們一下不過因為重點還是因為是有配合產業政策的問題最後市長我覺得剛剛講的電視機電唱機這些都是一般人民會用的東西沒有必要去搞這個互相你真的要課的叫做奢侈品\n\n09:10.640 --> 09:26.510\n什麼是奢侈品我們在2009、2010年的時候我們科了所謂的特種貨物稅也就是奢侈稅現在為止也只有汽車300萬以上的汽車、遊艇、飛機還有一些重要的什麼家具象牙這種有貨物稅\n\n09:27.671 --> 09:53.040\n但是後來當時本來說第二波要課的叫做珠寶手錶金飾或者是特殊的名牌包等等後來都沒有做如果真的要課特種貨物稅應該是回復到我們當時開徵奢償稅的一些概念而不是現在什麼電視機啊錄影機還在課什麼課物稅這很奇怪啦該課的要課民生的東西不用課了啦\n\n09:54.025 --> 10:04.139\n如果你真的認為要有特種貨物稅的話奢侈品的部分到現在也沒有在檢討啊比如說韓國韓國經營首飾要課20%然後其他的地方大部分高檔的\n\n10:09.612 --> 10:25.088\n車子都有甚至韓國高檔的手錶高檔的包包也有奢侈稅我們反而沒有如果你要檢討要去奢稅要去禁止奢華的生活你應該是去討論奢侈稅而不是在貨物稅裡面跟市井小民斤斤計較\n\n10:26.169 --> 10:49.104\n市長你懂我的意思嗎我想這部分我們會一併來整體評估啦我想這個部分也謝謝委員長該取消的要取消該課徵當年沒有課到的奢侈稅要考慮這兩個部分才是真正的平衡然後現在趁著美國逼我們去看看所謂的非關稅壁壘的稅務我覺得我們應該重新檢討這也是我一直在強調中華民國已經20年沒有開過\n\n10:53.726 --> 11:21.295\n稅務全國的稅務檢討會議了這也是我希望財政部現在開始就應該把台灣所有的稅制合理性跟不合理的部分可能要趕快做個盤點趁著這一波關稅的檢討好嗎市長我們會看看思考考量我希望你們檢討要有時間要有時間表要有順序要有方法好嗎給我一個最基本的剛剛講的這些內容的書面的回覆好是的謝謝委員謝謝\n\n11:23.221 --> 11:23.602\n好謝謝黃委員的質詢\n\n","segments":[{"start":4.131,"end":26.637,"text":"主席我想請財政部次長財政部的李次長請我也好是 次長早我想大家都很關心的是美國川普總統又出招了4月21號他在自己的社群平台上又發了文他所在意的非關稅壁壘總共有八項這個次長都很了解是"},{"start":27.657,"end":48.045,"text":"他講的這八項簡單來說就是第一個匯率操控第二個作為關稅的加值型業稅的補貼或傾銷出口補貼或其他類型的政府補貼農業保護措施科技上的保護措施標準還有竊取智慧財產權以及稀產地有八項"},{"start":49.245,"end":71.938,"text":"這八項跟財政不有關的我也非常關心的就是川普點名的政府補助還有補貼甚至把加值稅稱為有關稅作用的加值稅這三項顯然都會直接影響台灣目前可能要接下去跟他談判的內容所以我想問一下次長目前為止你認為這八項有哪幾項台灣會中標"},{"start":75.686,"end":95.684,"text":"目前可能就是他提到這個加值稅的部分吧有關稅作用的增值稅是哪樣的加值稅或增值稅我們自己請估可能就是消費稅貨物稅或者消費稅所以今天討論的貨物稅可能就是他所指的標的之一"},{"start":96.685,"end":122.35,"text":"所以貨物稅會被算在內那加值營業稅或其他的稅可能都會受到影響那現在我們針對美國的相關的進口包括小麥 大麥 玉米 黃豆我們現在是減免他的所謂的營業稅那接下去他會不會要我們全免啊或者是這會不會是他談判的籌碼之一啊"},{"start":124.117,"end":139.805,"text":"据我们所了解好像因为我们加值税其实很低我们就不是现在是有针对美国来免那我们是不是也可以拿这个拿来当谈判筹码说这其实是我们给美国产品的很大的优惠不单单只是我们占你的便宜你也占我们的便宜"},{"start":140.507,"end":143.189,"text":"冷凍牛肉22項商品的進口關稅稅率減半已經從2021年到現在4年了"},{"start":160.785,"end":171.948,"text":"我們如果美國政府拿來做相關跟我們要談判關稅的時候我們針對這個冷凍牛肉我們還是要繼續減半還是以後就不蒸了還是什麼"},{"start":173.221,"end":201.674,"text":"因為我們這個措施當然是因應就是物價衝擊當時是因應物價衝擊可是也減免了四年多了那只是說未來會不會是一個談判的籌碼是的也就是說財政部有很多對美國商品很多的優惠要拿出來放大要跟川普政府溝通說我們其實對你們的商品有特別多的優惠而不是只是做關稅避雷而已台灣對美國有非常多的特殊的優惠"},{"start":202.774,"end":216.814,"text":"接下來是美國政府把那三八要拿出來談的話我們最容易中標的就是出口補貼現在行政院的八百八十億裡面有非常多的是出口商的貸款利息補貼還有保費補貼你怎麼因應"},{"start":219.898,"end":245.436,"text":"川普政府現在這樣針對只要我們提出的政府補貼就會變成關稅壁壘而且這個我們接下來會放在你880億的所謂的特別條例裡面送到立法院來次長會不會有沒有在送到立法院來然後最後被別人拿去當成關稅壁壘的證明而且還是政府大剌剌的說我就是要補貼這個狀況你要怎麼因應"},{"start":248.649,"end":253.139,"text":"其實我們現在提供的我很擔心啦你一定會這樣做但他也一定會這樣來找我們麻煩"},{"start":255.899,"end":280.984,"text":"可是委員因為我們這個部分是對我們這些就是受到出口影響產業的金融協助措施它是一個短期的措施那這個措施其實是只是因應我們不算是長期的補貼對我們並不是一個長期的補貼好但是次長接下去我們剛剛通過的產創條例中小企業發展條例我們現在給它的租稅減免都可能被認為是政府補貼"},{"start":281.664,"end":291.044,"text":"可是報告委員租稅減免這個政策不是只有台灣提供這樣的措施美國也同樣有這樣的措施那我們有沒有因應之道我們的因應方法呢"},{"start":291.653,"end":317.439,"text":"基本上我覺得這是一個就是而且企業他要符合條件他才可以適用這樣一個優惠我的意思是說次長這個絕對不能鬆手不能因為美國的要求我們就把我們自己的產創條例的這個相關的優惠影響到我們中小企業的發展尤其是進口行業基本上還是依照我們國內的法律這些不能拿來變成你們談判鬆手的籌碼可以嗎不會 目前我們沒有這個方向"},{"start":317.819,"end":338.055,"text":"是 如果他把政府補貼或者是把我們的產稅法條例這些東西都拿來做談判的籌碼我現在希望財政部能夠在這裡向所有的委員承諾我們不會拿這個東西當成我們的籌碼我們先請所有依照我們國內法所提供的租稅優惠都不可以作為談判的籌碼不可以作為談判的籌碼 不可以"},{"start":338.635,"end":366.402,"text":"OK也就是說美國當然會找各種的理由來要求我們或者是開放我們的市場或者是增加我們的負擔但是一樣剛剛講的這些我們自己對美國有一些談判籌碼要拿出來用第二個不能夠影響到我們自己的企業他們原來在國內享有的這些相關的優惠的措施這是台灣的利基的根本是的不能成為"},{"start":367.822,"end":383.574,"text":"我們財政部拿出去談判的跟人家喊架的內容好嗎好今天還有一個貨物稅我剛剛講了美國政府有可能把我們的貨物稅列為他所認定的特殊的"},{"start":384.844,"end":395.754,"text":"官稅壁壘所以貨物稅在台灣今天我知道張偉跟大家說今天暫時不處理等到政府的談判結果再來處理但是我看到今天時間暫停請經濟部的次長經濟部次長請"},{"start":407.099,"end":414.44,"text":"是 次長我看到經濟部今天的報告也很有趣經濟部是贊成貨物稅部分的調降是嗎"},{"start":416.109,"end":441.105,"text":"我們認為在這個部分適度的檢討對於消費者跟產業界都是有好處的所以貨物稅其實它是長久以來而且對於整個立法的源頭當時的狀況跟現在的狀況有很大的差別來 理事長我也想請問你你對經濟部願意調降認為調降貨物稅你有什麼意見它的報告跟你們很不一樣你們就是要檢討檢討再檢討"},{"start":443.044,"end":455.991,"text":"基本上我們現在其實我們的貨物稅條例裡面本身已經有很多配合產業政策或者環保已經在調整了但是我在這邊質詢很多次我們的標準很奇怪我們的電視機有貨物稅我們的"},{"start":458.832,"end":480.701,"text":"液晶顯示器沒有貨物稅只要是跟電腦有關的都沒有貨物稅可是以前早期的這些所謂以前認為的奢侈品比如說錄影機啊電唱機啊音響組合啊烤箱啊還有貨物稅這才是我們需要檢討的也就是說不要管美國了現在光自己都很奇怪以前"},{"start":481.681,"end":503.986,"text":"中華民國的貨物稅還包括火柴 還包括紙 還包括化妝品當時都是這樣 所以一樣 剛剛講經濟部希望從競爭的角度能夠降低一些貨物稅第二個 從財稅稅損的角度 我知道財政部一定不希望調降但是它必須要被面對 尤其是現在又被列為所謂的非關稅壁壘"},{"start":505.126,"end":525.576,"text":"市長你同意我的意見嗎這個部分基本上因應這次對等關稅的部分我們可能汽車貨物稅的部分可能會是一個這也是你們要去盤點然後繼續不單單只是應對美國而是要應對現在已經它已經變成日常生活用品的一部分這是經濟部的立見經濟部希望調降的我們會跟經濟部產業主管機關繼續來審慎的考量"},{"start":530.818,"end":549.919,"text":"經濟部每次都同意啦然後財政部每次都反對啦就這麼簡單啦麻煩你們一下不過因為重點還是因為是有配合產業政策的問題最後市長我覺得剛剛講的電視機電唱機這些都是一般人民會用的東西沒有必要去搞這個互相你真的要課的叫做奢侈品"},{"start":550.64,"end":566.51,"text":"什麼是奢侈品我們在2009、2010年的時候我們科了所謂的特種貨物稅也就是奢侈稅現在為止也只有汽車300萬以上的汽車、遊艇、飛機還有一些重要的什麼家具象牙這種有貨物稅"},{"start":567.671,"end":593.04,"text":"但是後來當時本來說第二波要課的叫做珠寶手錶金飾或者是特殊的名牌包等等後來都沒有做如果真的要課特種貨物稅應該是回復到我們當時開徵奢償稅的一些概念而不是現在什麼電視機啊錄影機還在課什麼課物稅這很奇怪啦該課的要課民生的東西不用課了啦"},{"start":594.025,"end":604.139,"text":"如果你真的認為要有特種貨物稅的話奢侈品的部分到現在也沒有在檢討啊比如說韓國韓國經營首飾要課20%然後其他的地方大部分高檔的"},{"start":609.612,"end":625.088,"text":"車子都有甚至韓國高檔的手錶高檔的包包也有奢侈稅我們反而沒有如果你要檢討要去奢稅要去禁止奢華的生活你應該是去討論奢侈稅而不是在貨物稅裡面跟市井小民斤斤計較"},{"start":626.169,"end":649.104,"text":"市長你懂我的意思嗎我想這部分我們會一併來整體評估啦我想這個部分也謝謝委員長該取消的要取消該課徵當年沒有課到的奢侈稅要考慮這兩個部分才是真正的平衡然後現在趁著美國逼我們去看看所謂的非關稅壁壘的稅務我覺得我們應該重新檢討這也是我一直在強調中華民國已經20年沒有開過"},{"start":653.726,"end":681.295,"text":"稅務全國的稅務檢討會議了這也是我希望財政部現在開始就應該把台灣所有的稅制合理性跟不合理的部分可能要趕快做個盤點趁著這一波關稅的檢討好嗎市長我們會看看思考考量我希望你們檢討要有時間要有時間表要有順序要有方法好嗎給我一個最基本的剛剛講的這些內容的書面的回覆好是的謝謝委員謝謝"},{"start":683.221,"end":683.602,"text":"好 謝謝黃委員的質詢"}]}}},"gazette":{"lineno":916,"blocks":[["黃委員珊珊：（12時20分）主席，我想請財政部次長。"],["主席：財政部李次長，請。"],["李次長慶華：委員好。"],["黃委員珊珊：次長早。我想大家都很關心的是美國川普總統又出招了，4月21號他在自己的社群平臺上發了文，指出他所關心的非關稅壁壘總共有8項，次長都很了解吧？"],["李次長慶華：是。"],["黃委員珊珊：他講的這8項簡單來說，第一個就是匯率操控；第二，作為關稅的加值型營業稅補貼；其他還有傾銷、出口補貼或其他類型的政府補貼、農業保護措施、科技上的保護措施標準、竊取智慧財產權以及洗產地，共有8項。這8項中跟財政部有關、我也非常關心的就是川普點名的政府補助、補貼，甚至把加值稅稱為有關稅作用的加值稅，這3項顯然都會直接影響臺灣目前可能要接下去跟他談判的內容。所以我想問一下次長，到目前為止，你認為這8項中有哪幾項臺灣會中鏢？"],["李次長慶華：目前可能就是他提到的加值稅吧！"],["黃委員珊珊：加值稅？"],["李次長慶華：對。"],["黃委員珊珊：有關稅作用的增值稅？"],["李次長慶華：對。"],["黃委員珊珊：是哪樣的加值稅或增值稅？"],["李次長慶華：依我們自己評估，可能就是消費稅、貨物稅或菸酒稅。"],["黃委員珊珊：所以今天討論的貨物稅可能就是他所指標的之一啊！"],["李次長慶華：是。"],["黃委員珊珊：所以貨物稅會被算在內，加值營業稅或其他稅可能也都會受到影響。","那麼現在針對美國的相關進口，包括小麥、大麥、玉米、黃豆，我們是減免它的……"],["李次長慶華：關稅。"],["黃委員珊珊：營業稅？"],["李次長慶華：對，營業稅。"],["黃委員珊珊：接下去他會不會要求我們全免啊？或者，這會不會是他談判的籌碼之一啊？"],["李次長慶華：據我們所了解，好像……因為我們的加值稅其實很低，只有5%……"],["黃委員珊珊：是，但現在是針對美國免稅嘛！那我們是不是也可以拿這個來當談判籌碼，指出這其實是我們給美國產品很大的優惠，不單單是我們占他便宜，他也占我們便宜啊？"],["李次長慶華：也可能是啊！但目前財政部沒有這個規劃。"],["黃委員珊珊：我們在盤點，也希望你們盤點你們的籌碼，這也是你們的籌碼之一。"],["李次長慶華：好。"],["黃委員珊珊：第二，冷凍牛肉等22項商品進口關稅稅率減半，從2021年實施到現在已經4年了，接下去如果美國政府拿來跟我們談判關稅，我們針對冷凍牛肉稅率會繼續減半，以後就不徵了，會採什麼做法？"],["李次長慶華：這個措施當然是因應物價衝擊，對大宗物資所做的。"],["黃委員珊珊：當時是因應物價衝擊，可是也減免四年多了。"],["李次長慶華：對，只是未來會不會是談判的籌碼，必須……"],["黃委員珊珊：是的！也就是說財政部有很多對美國商品的優惠應該拿出來放大。你們要跟川普政府溝通說，我們其實對他們的商品有特別多優惠，而不是只有關稅壁壘而已，臺灣對美國有非常多特殊優惠。"],["李次長慶華：是。"],["黃委員珊珊：接下來，美國政府把那8樣拿出來談的話，我們最容易中鏢的就是出口補貼。現在行政院的880億元方案裡面有非常多是對出口商的貸款利息補貼還有保費補貼，你怎麼因應川普政府現在這樣針對我們，只要我們提出政府補貼就會變成關稅壁壘？而且你們接下來會放在所謂880億的特別條例裡面，送到立法院來。次長，會不會雖然送到立法院來，最後卻被別人拿去當成關稅壁壘的證明？而且還是政府大剌剌地說就是要補貼，這個狀況你要怎麼因應？"],["李次長慶華：其實，我們現在提供的……"],["黃委員珊珊：我很擔心啊！因為你一定會這樣做，而他也一定會這樣找我們麻煩。"],["李次長慶華：可是委員，這個部分是我們對這些出口受到影響產業的金融協助措施，屬於短期措施，這個措施其實只是因應……"],["黃委員珊珊：不算是長期補貼？"],["李次長慶華：對，並不是長期補貼，而且我們……"],["黃委員珊珊：好，次長，但是接下去，根據剛剛通過的產創條例、中小企業發展條例，政府現在給予企業的租稅減免都可能被認為是政府補貼。"],["李次長慶華：可是報告委員，關於租稅減免這個政策，不是只有臺灣提供這樣的措施，美國也同樣有這樣的補貼方式。"],["黃委員珊珊：那我們有沒有因應之道？我們的因應方法呢？"],["李次長慶華：基本上，我覺得就是……而且企業要符合條件才可以適用這樣的優惠，那我們……"],["黃委員珊珊：次長，我的意思是說這點絕對不能鬆手！"],["李次長慶華：是。"],["黃委員珊珊：不能因為美國的要求，就影響我們自己的產創條例相關優惠，影響到我國中小企業的發展，尤其是進出口行業。"],["李次長慶華：不會，這部分基本上還是依照國內法律適用。"],["黃委員珊珊：這些不能拿來變成你們談判鬆手的籌碼，可以嗎？"],["李次長慶華：不會，目前我們沒有這個方向。"],["黃委員珊珊：是，如果他把我們的政府補貼或產創條例這些東西都拿來當作談判的籌碼，我現在希望財政部能夠在這裡向所有委員承諾，不會拿這個東西當成我們的籌碼。"],["李次長慶華：不會，所有現行依照我國國內法所提供的租稅優惠都不會作為談判籌碼。"],["黃委員珊珊：是，不可以作為談判的籌碼，不可以！OK。美國當然會找各種理由要求我們，或者是開放我們的市場、或者是增加我們的負擔，但是一樣如同剛剛講的，我們自己對美國有一些談判籌碼，要拿出來用；第二，不能夠影響到我們自己的企業原來在國內享有的這些相關優惠措施，這是臺灣立基的根本。"],["李次長慶華：是的。"],["黃委員珊珊：所以不能成為財政部拿出去談判、跟人家喊價的內容，好嗎？"],["李次長慶華：是，謝謝委員。"],["黃委員珊珊：今天的主題還有貨物稅。我剛剛講了，美國政府有可能把我們的貨物稅列為它所認定的特殊關稅壁壘，所以貨物稅在臺灣……我知道召委跟大家說今天暫時不處理，等到有政府的談判結果再處理，但是我看到今天……時間暫停，我請經濟部次長。"],["主席：經濟部次長，請。"],["賴次長建信：委員好。"],["黃委員珊珊：次長，我看經濟部今天的報告也很有趣：經濟部贊成貨物稅調降，是嗎？"],["賴次長建信：我們認為在這個部分適度地檢討對消費者跟產業界都是有好處的。"],["黃委員珊珊：貨物稅除了長久以來課徵，而且整個立法源頭、當時的狀況跟現在的狀況有很大的差別。來！李次長，我也想請問你，你對於經濟部願意調降貨物稅有什麼意見？他們的報告跟你們很不一樣啊！你們就是要檢討、檢討、再檢討。"],["李次長慶華：基本上，其實現在的貨物稅條例本身已經有很多配合產業政策或環保政策做了一些調整。"],["黃委員珊珊：已經在調整了，但是我也在這邊質詢很多次，就是我們的標準很奇怪，電視機有貨物稅、液晶顯示器卻沒有貨物稅，只要是跟電腦有關的都沒有貨物稅。可是早期認為的奢侈品，比如說錄影機、電唱機、音響組合、烤箱還有貨物稅，這才是我們需要檢討的。也就是說不要管美國了，現在光是我們自己都覺得很奇怪，以前課徵中華民國貨物稅的還包括火柴、紙、化妝品，當時都是這樣。"],["李次長慶華：對，早期。"],["黃委員珊珊：當時都是這樣，所以一樣的，經濟部就競爭的角度希望能夠降低一些貨物稅；第二，從財稅、稅損的角度，我知道財政部一定不希望調降，但是它必須被面對，尤其是現在又被列為非關稅壁壘。次長，你同意我的意見吧？"],["李次長慶華：就這個部分，基本上因應這次對等關稅，汽車貨物稅可能會需要討論的空間。"],["黃委員珊珊：這也是你們要去盤點的。"],["李次長慶華：對，這個部分我們會跟……"],["黃委員珊珊：不單單只是應對美國，而是要應對現在這些產品已經變成日常生活用品的一部分，這是經濟部的意見，經濟部希望調降的。"],["李次長慶華：我們會跟經濟部、產業主管機關繼續審慎考量啦！因為他們……"],["黃委員珊珊：經濟部每次都同意啦！而財政部每次都反對啦！就是那麼簡單，麻煩你們一下。"],["李次長慶華：不過重點還是有配合產業政策的問題。"],["黃委員珊珊：次長，剛剛講的電視機、電唱機，這些都是一般人民會用的東西，沒有必要搞這個貨物稅，真的要課的叫做奢侈品！什麼是奢侈品？我國在2009年、2010年課了特種貨物稅，也就是奢侈稅，但到現在為止，也只有300萬元以上汽車、遊艇、飛機，還有一些重要家具、象牙這種產品有貨物稅，當時本來說第二波要課的珠寶、手錶、金飾或特殊名牌包等等，後來都沒有做。如果真的要課特種貨物稅，應該回復到當時開徵奢侈稅的概念，而不是像現在，對電視機、錄影機還在課什麼貨物稅，這很奇怪啦！該課的要課，民生的東西不用課了啦！如果你真的認為要有特種貨物稅的話，奢侈品的部分到現在也都沒有再檢討啊！比如說韓國對金銀首飾要課20%，其他像大部分對高檔車子都課，韓國甚至對高檔手錶、高檔包包也有奢侈稅，我們反而沒有。如果要檢討、要課稅、要禁止奢華生活，應該討論奢侈稅，而不是在貨物稅裡跟市井小民斤斤計較。次長，你懂我的意思嗎？"],["李次長慶華：會，這部分我們會一併、整體評估啦！也謝謝委員指教。"],["黃委員珊珊：該取消的要取消、該課徵當年沒有課到的奢侈稅要考慮，這兩個部分才是真正的平衡，現在趁著美國逼我們看看所謂的非關稅壁壘稅務，我覺得我們應該重新檢討。這也是我一直強調的，中華民國已經20年沒有開過全國的稅務檢討會議了，我也希望財政部現在開始就把臺灣所有稅制中具合理性和不合理的部分趕快做個盤點，趁著這一波關稅談判檢討，好嗎？"],["李次長慶華：好，謝謝委員指教，我們會思考、考量看看。"],["黃委員珊珊：我希望你們的檢討要有時間表、要有順序、要有方法，好嗎？"],["李次長慶華：好。"],["黃委員珊珊：給我一個最基本的，包含剛剛所講這些內容的書面回復。"],["李次長慶華：是的，謝謝委員。"],["黃委員珊珊：謝謝。"],["主席：謝謝黃委員的質詢。","下一位請葉元之委員、葉元之、葉元之委員不在。","下一位請張啓楷委員質詢。"]],"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"}}}