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00:00:25,418\n2.0這個改革的重點是目的是要加重持有多戶且為做有效利用的房屋稅負擔合理化這個房屋稅的稅負那現在執行的手段來講是用自住有商戶要無出租沒有出租或供營業使用然後所有人或所有人或使用權本人配偶或直系親屬實際居住\n\n2\n00:00:27,316 --> 00:00:42,240\n使用且下面這一點於該屋半郡戶籍登記本人配合未成年子女全國合計三戶以內這個自住的稅率是這樣子也要1.2%的話那這個是問題我上次就已經在這邊諮詢過了但是我們還是還沒有得到答案因為這個\n\n3\n00:00:46,701 --> 00:01:04,864\n要辦戶籍登記這一件事情對我們金門地區的民眾影響很大那金門地區很多民眾戶口是在金門但是事實上是工作工作跟居住事實上是住在台灣比如台北高雄各地啦台灣各地那住在金門的話\n\n4\n00:01:05,845 --> 00:01:32,876\n是自由的房子除了台灣的也是自由的房子實際上也有居住那如果按照你們的規定一定要辦戶籍登記就是他們戶口必須從金門遷到台灣金門現在戶口大概有14萬人嘛但實際居住大概只有5、6萬人所以有幾乎一半的人戶口都是在台灣台灣島那這樣的話因為如果他們把戶口遷過來台灣會造成他們很大的權力的影響比如說最基本的\n\n5\n00:01:33,456 --> 00:01:51,772\n要回家的時候機票就差很多錢我們機票大概有六折左右來回一趟返鄉的時候就是五千塊跟兩千多塊的差異還有當然我們金門地區還有一些自己金門地區因為涉及產生一些金酒相關的一些福利配酒\n\n6\n00:01:53,333 --> 00:02:17,190\n交互配酒或各式各樣金門地區金門縣政府自己所做的回票當然還有很多其他的那這樣他們明明就是自住實務上真的是自住那但是卻沒有辦法享受到這個自住的稅率因為你們要求一定要簽戶口那在金門幾乎基本上是所有的金門人都遇到因為家家戶戶都有人住在台灣都有通常住在家裡的都是\n\n7\n00:02:18,130 --> 00:02:46,189\n父母長輩我們這個年紀或者50歲403020讀書的也都住在台灣住在金門就是老跟有中間這個階層他們都住在台灣那這樣或者夫妻有時候就戶籍嘛所以這個問題在金門影響很大那這個有沒有什麼方法就是說我們提一個建議資助商戶內是不是用我們修法就用竊竊還是什麼方式那如果竊竊我也同意\n\n8\n00:02:47,990 --> 00:03:02,640\n支持有罰則如果確實沒有住在那裡那當然也可以跟他重罰甚至用偽造什麼各方面的重罰我們也都會支持因為的確實行上好多人就住在台灣但是他的戶口是在金門那台灣的房的確是自住的這個怎麼處理呢\n\n9\n00:03:06,537 --> 00:03:26,650\n房屋稅自住用戶籍登記其實是回歸到跟地價稅一致的地價稅你要用自用的稅率的話也是要做戶籍登記的要做完成戶籍登記所以並不是房屋稅開這個首例那第二個部分你常時居住在這個地方你的戶籍就在這邊這個我覺得這是一個法規上一定的一個這樣的一個處理\n\n10\n00:03:27,871 --> 00:03:38,494\n但是個別因為各縣市因為有相關的不同的福利的一些措施而造成戶籍上它實際上涉及在那邊人又不住在那邊我覺得這個部分可能他這個就要去做一個看怎麼樣一個權衡因為地價稅也是用戶籍來\n\n11\n00:03:43,736 --> 00:04:02,553\n為什麼地價稅從來沒有人反映那但房屋稅就是自從你們這樣實施以後房屋稅反映基本上如果說是小眾的問題就一戶兩戶當然一個兩個我們當然覺得這個法律這樣不適合那因為這在金門是全金門人的問題每一家每一戶都有每一家每一戶都有這個情形而且大家都因為\n\n12\n00:04:03,374 --> 00:04:24,070\n即便你是在台灣工作你也常常要回家看父母可能一個月要回去一趟這個很正常就是離家工作但是在台灣也是有買房子住在台灣島但是你還是要回家那如果戶口遷到了台灣過來進到台北來那它就會喪失很多比如說光飛機票一年就要增加很多費用那這個我們不像坐火車啊也可以坐什麼開車啊Bus啊這種\n\n13\n00:04:26,912 --> 00:04:53,626\n就是這個是離島地區就是會遇到這樣的情形是很不得已的那如果法律是修一個法這個法律是讓全部的百姓每一戶都有這樣的情形因為我們知道澄清案實在是太多家戶都有雖然我們家也有但我不是說我們自己比較不重要家家戶戶都有啊沒有一戶沒有的那這個事情如果沒有辦法解決事實上會造成很大的民怨啊所以想問有沒有什麼變通的方式但我們也是支持說如果沒有實際居住你是可以重罰他\n\n14\n00:04:54,526 --> 00:04:59,234\n如果用切結的方式來修改的話這可不可行啊可不可以朝這個方向去努力看看署長你看有沒有什麼好方法\n\n15\n00:05:04,728 --> 00:05:29,370\n報告委員因為我們現在房屋稅是屬於地方稅那像委員剛剛講的這種例子是說他是住在台灣那照理說如果照戶籍法的規定他是應該把戶籍就是要設在台灣譬如講在台南好了那台南那部分的戶籍所在地當然台南市政府就願意給他自住的優惠稅率因為他究竟是地方稅\n\n16\n00:05:30,271 --> 00:05:46,594\n可是現在變成是說又希望兼顧民眾的權利不用涉及他欠自己的自住他就要給他優惠稅率因為房屋稅的目的是希望民眾不要炒房基本上因為最大離島不得已也只好這邊住那邊住那也是要來回啊\n\n17\n00:05:47,595 --> 00:06:02,749\n常常就要來回如果像我也要常常來回那我會想當然是在金門但是很多的戶口是在台灣在金門我們在講在訂定這個制度的時候那時候為什麼在這樣好沒關係你說這地方我知道這地方所以那如果我們地方政府的話如果\n\n18\n00:06:03,670 --> 00:06:17,798\n我們就用切結代替這個登記或是說我們整個多一個法源讓我們地方政府可以自己決定因為稅是地方在收的嘛我們金門地方有沒有辦法如果金門地方政府訂的這個比如說自治條例啊這一類的有沒有辦法讓我們金門可以解決這樣問題\n\n19\n00:06:19,658 --> 00:06:47,780\n這個部分是因為中央法中央法規定而且也限制防護稅所以才問你們啊你剛剛說這地方我知道啊現在是全國歸戶在計算戶數的所以它這個是一致而且也跟委員報告這個地價稅就已經是這樣你不能說我不知道地價稅可能地價稅從長久以來都這樣徵收就沒有人反映過那防護稅的反映太多啦全基盤都反映防護一定是坐落在土地上好沒關係你們想一下還有沒有什麼方法因為我剛剛說的是提供一個思考\n\n20\n00:06:48,961 --> 00:06:58,888\n說竊竊啊是不是那我說如果他是不實竊真的沒出來你可以重罰我也可以接受用刑罰我也可以接受啊這個你們思考看看喔想看看第二個要請那個公務署公務署長\n\n21\n00:07:04,409 --> 00:07:12,792\n去年我本期有諮詢就是我剛剛提到地區進口商品免徵關稅的部分民國89年是160項99年是320項然後後來統計110年到120年112年的時候試用的只有一項110年一項110年8項110年15項佔這個比例0.3%0.3%2.5%跟4.6%\n\n22\n00:07:28,718 --> 00:07:31,080\n我們再看實際上進口的報單數據以金門地區來講免稅進口的項目最多的當然是一些入居用暖室碎石\n\n23\n00:07:44,771 --> 00:08:06,356\n都是是這個但是完稅進口最多的也是這樣都一樣都一樣那看來所以呢你們給我這是我上次又問過你你又給我們報告你說金門營業人大部分金門地區人當然都以完稅進口在銷售到需求市場較少採用免稅進口於當地銷售嘛大家有免稅的優惠卻\n\n24\n00:08:09,316 --> 00:08:13,940\n卻不去做免稅的行為而寧願做完稅的行為你有沒有想過是為什麼包委你了解嗎一個東西它可以免稅進口但民眾寧願完稅進口還要交稅我想這是商業上的一個需求吧為什麼你站在關稅的角度你覺得可以讓你免稅你卻寧願那個\n\n25\n00:08:32,634 --> 00:08:52,144\n卻寧願完稅可是這個免稅一定是對營業人比較不利如果有利商人一定選擇有利的方式趨吉避凶他卻選擇了完稅但是你那時候給我的答案是說你們說所以金門地區你列的那320項應該是符合需求這個答案很跳躍\n\n26\n00:08:54,161 --> 00:09:08,800\n明明就是這個政策應該是有什麼問題應該去探究說到底是什麼問題但是你們卻告訴說那所以我們政策很好百姓沒有這個需求應該去想說如果今天有一個機會您可以有免稅的東西可以買你為什麼要去買完稅\n\n27\n00:09:10,151 --> 00:09:34,031\n根委員報告金門縣政府如果說居民有這樣的一個實際上的一個需求他要進口免稅的物品免關稅的物品然後供這個離島居民來使用的話是可以提出這個項目跟我們沒有這些項目已經有在裡頭我現在就講那個項目就有為什麼百姓寧願要完稅百姓為什麼寧願要完稅不要免稅你有沒有想過\n\n28\n00:09:35,086 --> 00:09:56,053\n那可能有可能就是那個離島的居民他可能沒有辦法就說這些物品320項的物品其實已經夠了但是怎麼會比較夠呢你看那320項幾乎都沒有用到啊都一項兩項而已啊表示這個政策上是不是在某些方面的實施是在後端還是哪裡有一些不符合\n\n29\n00:09:57,053 --> 00:10:20,502\n實際所需的當然我們會繼續探討那如果說金門縣政府這邊檢討之後金門縣政府當然但是關乎是我們這邊的事情所以我們還是中央政府做中央政府的事地上政府我也會跟他們要求但是中央政府不是我們在監督的單位所以我請您包括那個複稅署所以請你們一個月把我們金門地區交到這個房屋所以這件事情有沒有什麼好的解決方法\n\n30\n00:10:21,562 --> 00:10:37,257\n官務署這邊關於金門天音樂人進口免稅關稅這個商品項目還是在提一下檢討報告研究要新增免稅項目的一些建議實際讓你們官務署的人在金門去了解一下情形也才知道說你們課的這些東西是不是合理為什麼會有這樣的情形\n\n31\n00:10:37,837 --> 00:11:03,719\n再二要的跟委員報告一下我們一直有跟金門縣政府談說如果金門的居民有什麼需要的貨品可以跟我們提議來建議然後我們會邀請相關的機關來討論是不是來增加這些項目是好我們也會跟他們說我想金門縣政府比較了解居民的一個需要對那你們也要去了解一下身為中央單位也必須要了解一下到底老百姓的需求是什麼好嗎都一個月內可以嗎好謝謝\n\n32\n00:11:06,141 --> 00:11:11,585\n好謝謝委員好謝謝陳委員的資訊下一位請林思銘委員資訊好謝謝主席\n\n","tsv":"start\tend\ttext\n949\t25418\t2.0這個改革的重點是目的是要加重持有多戶且為做有效利用的房屋稅負擔合理化這個房屋稅的稅負那現在執行的手段來講是用自住有商戶要無出租沒有出租或供營業使用然後所有人或所有人或使用權本人配偶或直系親屬實際居住\n27316\t42240\t使用且 下面這一點 於該屋半郡戶籍登記本人配合未成年子女全國合計三戶以內這個自住的稅率是這樣子也要1.2%的話那這個是問題我上次就已經在這邊諮詢過了但是我們還是還沒有得到答案因為這個\n46701\t64864\t要辦戶籍登記這一件事情對我們金門地區的民眾影響很大那金門地區很多民眾戶口是在金門但是事實上是工作工作跟居住事實上是住在台灣比如台北高雄各地啦台灣各地那住在金門的話\n65845\t92876\t是自由的房子 除了台灣的也是自由的房子實際上也有居住那如果按照你們的規定一定要辦戶籍登記就是他們戶口必須從金門遷到台灣金門現在戶口大概有14萬人嘛但實際居住大概只有5、6萬人所以有幾乎一半的人戶口都是在台灣台灣島那這樣的話因為如果他們把戶口遷過來台灣會造成他們很大的權力的影響比如說最基本的\n93456\t111772\t要回家的時候機票就差很多錢我們機票大概有六折左右來回一趟返鄉的時候就是五千塊跟兩千多塊的差異還有當然我們金門地區還有一些自己金門地區因為涉及產生一些金酒相關的一些福利配酒\n113333\t137190\t交互配酒或各式各樣金門地區金門縣政府自己所做的回票當然還有很多其他的那這樣他們明明就是自住實務上真的是自住那但是卻沒有辦法享受到這個自住的稅率因為你們要求一定要簽戶口那在金門幾乎基本上是所有的金門人都遇到因為家家戶戶都有人住在台灣都有通常住在家裡的都是\n138130\t166189\t父母 長輩我們這個年紀或者50歲40 30 20 讀書的也都住在台灣住在金門就是老跟有中間這個階層他們都住在台灣那這樣或者夫妻有時候就戶籍嘛所以這個問題在金門影響很大那這個有沒有什麼方法就是說我們提一個建議資助商戶內是不是用我們修法就用竊竊還是什麼方式那如果竊竊我也同意\n167990\t182640\t支持有罰則如果確實沒有住在那裡那當然也可以跟他重罰甚至用偽造什麼各方面的重罰我們也都會支持因為的確實行上好多人就住在台灣但是他的戶口是在金門那台灣的房的確是自住的這個怎麼處理呢\n186537\t206650\t房屋稅自住用戶籍登記其實是回歸到跟地價稅一致的地價稅你要用自用的稅率的話也是要做戶籍登記的要做完成戶籍登記所以並不是房屋稅開這個首例那第二個部分你常時居住在這個地方你的戶籍就在這邊這個我覺得這是一個法規上一定的一個這樣的一個處理\n207871\t218494\t但是個別因為各縣市因為有相關的不同的福利的一些措施而造成戶籍上它實際上涉及在那邊人又不住在那邊我覺得這個部分可能他這個就要去做一個看怎麼樣一個權衡因為地價稅也是用戶籍來\n223736\t242553\t為什麼地價稅從來沒有人反映那但房屋稅就是自從你們這樣實施以後房屋稅反映基本上如果說是小眾的問題就一戶兩戶當然一個兩個我們當然覺得這個法律這樣不適合那因為這在金門是全金門人的問題每一家每一戶都有每一家每一戶都有這個情形而且大家都因為\n243374\t264070\t即便你是在台灣工作 你也常常要回家看父母可能一個月要回去一趟 這個很正常就是離家工作 但是在台灣也是有買房子住在台灣島但是你還是要回家那如果戶口遷到了台灣過來 進到台北來那它就會喪失很多 比如說光飛機票一年就要增加很多費用那這個我們不像坐火車啊 也可以坐什麼開車啊 Bus啊 這種\n266912\t293626\t就是這個是離島地區就是會遇到這樣的情形是很不得已的那如果法律是修一個法這個法律是讓全部的百姓每一戶都有這樣的情形因為我們知道澄清案實在是太多家戶都有雖然我們家也有但我不是說我們自己比較不重要家家戶戶都有啊沒有一戶沒有的那這個事情如果沒有辦法解決事實上會造成很大的民怨啊所以想問有沒有什麼變通的方式但我們也是支持說如果沒有實際居住你是可以重罰他\n294526\t299234\t如果用切結的方式來修改的話這可不可行啊可不可以朝這個方向去努力看看署長 你看有沒有什麼好方法\n304728\t329370\t報告委員因為我們現在房屋稅是屬於地方稅那像委員剛剛講的這種例子是說他是住在台灣那照理說如果照戶籍法的規定他是應該把戶籍就是要設在台灣譬如講在台南好了那台南那部分的戶籍所在地當然台南市政府就願意給他自住的優惠稅率因為他究竟是地方稅\n330271\t346594\t可是現在變成是說又希望兼顧民眾的權利不用涉及他欠自己的自住他就要給他優惠稅率因為房屋稅的目的是希望民眾不要炒房基本上因為最大離島不得已也只好這邊住那邊住那也是要來回啊\n347595\t362749\t常常就要來回 如果像我也要常常來回那我會想當然是在金門 但是很多的戶口是在台灣在金門我們在講在訂定這個制度的時候那時候為什麼在這樣好 沒關係 你說這地方我知道這地方所以那如果我們地方政府的話 如果\n363670\t377798\t我們就用切結代替這個登記或是說我們整個多一個法源讓我們地方政府可以自己決定因為稅是地方在收的嘛我們金門地方有沒有辦法如果金門地方政府訂的這個比如說自治條例啊這一類的有沒有辦法讓我們金門可以解決這樣問題\n379658\t407780\t這個部分是因為中央法 中央法規定而且也限制防護稅所以才問你們啊你剛剛說這地方我知道啊現在是全國歸戶在計算戶數的所以它這個是一致而且也跟委員報告這個地價稅就已經是這樣你不能說我不知道地價稅可能地價稅從長久以來都這樣徵收就沒有人反映過那防護稅的反映太多啦 全基盤都反映防護一定是坐落在土地上好沒關係 你們想一下還有沒有什麼方法因為我剛剛說的是提供一個思考\n408961\t418888\t說竊竊啊是不是那我說如果他是不實竊真的沒出來你可以重罰我也可以接受用刑罰我也可以接受啊這個你們思考看看喔想看看第二個要請那個公務署公務署長\n424409\t432792\t去年我本期有諮詢就是我剛剛提到地區進口商品免徵關稅的部分民國89年是160項 99年是320項然後後來統計110年到120年 112年的時候試用的只有一項 110年一項 110年8項 110年15項佔這個比例0.3% 0.3% 2.5% 跟4.6%\n448718\t451080\t我們再看實際上進口的報單數據以金門地區來講免稅進口的項目最多的當然是一些入居用暖室碎石\n464771\t486356\t都是是這個但是完稅進口最多的也是這樣都一樣都一樣那看來所以呢你們給我這是我上次又問過你你又給我們報告你說金門營業人大部分金門地區人當然都以完稅進口在銷售到需求市場較少採用免稅進口於當地銷售嘛大家有免稅的優惠卻\n489316\t493940\t卻不去做免稅的行為而寧願做完稅的行為你有沒有想過是為什麼包委你了解嗎一個東西它可以免稅進口但民眾寧願完稅進口還要交稅我想這是商業上的一個需求吧為什麼你站在關稅的角度你覺得可以讓你免稅你卻寧願那個\n512634\t532144\t卻寧願完稅可是這個免稅一定是對營業人比較不利如果有利商人一定選擇有利的方式趨吉避凶他卻選擇了完稅但是你那時候給我的答案是說你們說所以金門地區你列的那320項應該是符合需求這個答案很跳躍\n534161\t548800\t明明就是這個政策應該是有什麼問題應該去探究說到底是什麼問題但是你們卻告訴說那所以我們政策很好百姓沒有這個需求應該去想說如果今天有一個機會您可以有免稅的東西可以買你為什麼要去買完稅\n550151\t574031\t根委員報告 金門縣政府如果說居民有這樣的一個實際上的一個需求他要進口免稅的物品 免關稅的物品然後供這個離島居民來使用的話是可以提出這個項目跟我們沒有這些項目已經有在裡頭我現在就講那個項目就有為什麼百姓寧願要完稅百姓為什麼寧願要完稅不要免稅你有沒有想過\n575086\t596053\t那可能有可能就是那個離島的居民他可能沒有辦法就說這些物品320項的物品其實已經夠了但是怎麼會比較夠呢你看那320項幾乎都沒有用到啊都一項兩項而已啊表示這個政策上是不是在某些方面的實施是在後端還是哪裡有一些不符合\n597053\t620502\t實際所需的當然我們會繼續探討那如果說金門縣政府這邊檢討之後金門縣政府當然但是關乎是我們這邊的事情所以我們還是中央政府做中央政府的事地上政府我也會跟他們要求但是中央政府不是我們在監督的單位所以我請您包括那個複稅署所以請你們一個月把我們金門地區交到這個房屋所以這件事情有沒有什麼好的解決方法\n621562\t637257\t官務署這邊關於金門天音樂人進口免稅關稅這個商品項目還是在提一下檢討報告研究要新增免稅項目的一些建議實際讓你們官務署的人在金門去了解一下情形也才知道說你們課的這些東西是不是合理為什麼會有這樣的情形\n637837\t663719\t再二要的跟委員報告一下我們一直有跟金門縣政府談說如果金門的居民有什麼需要的貨品可以跟我們提議來建議然後我們會邀請相關的機關來討論是不是來增加這些項目是好 我們也會跟他們說我想金門縣政府比較了解居民的一個需要對 那你們也要去了解一下身為中央單位也必須要了解一下到底老百姓的需求是什麼好嗎都一個月內可以嗎好 謝謝\n666141\t671585\t好 謝謝委員好 謝謝陳委員的資訊下一位請林思銘委員資訊好 謝謝主席\n","txt":"2.0這個改革的重點是目的是要加重持有多戶且為做有效利用的房屋稅負擔合理化這個房屋稅的稅負那現在執行的手段來講是用自住有商戶要無出租沒有出租或供營業使用然後所有人或所有人或使用權本人配偶或直系親屬實際居住\n使用且 下面這一點 於該屋半郡戶籍登記本人配合未成年子女全國合計三戶以內這個自住的稅率是這樣子也要1.2%的話那這個是問題我上次就已經在這邊諮詢過了但是我們還是還沒有得到答案因為這個\n要辦戶籍登記這一件事情對我們金門地區的民眾影響很大那金門地區很多民眾戶口是在金門但是事實上是工作工作跟居住事實上是住在台灣比如台北高雄各地啦台灣各地那住在金門的話\n是自由的房子 除了台灣的也是自由的房子實際上也有居住那如果按照你們的規定一定要辦戶籍登記就是他們戶口必須從金門遷到台灣金門現在戶口大概有14萬人嘛但實際居住大概只有5、6萬人所以有幾乎一半的人戶口都是在台灣台灣島那這樣的話因為如果他們把戶口遷過來台灣會造成他們很大的權力的影響比如說最基本的\n要回家的時候機票就差很多錢我們機票大概有六折左右來回一趟返鄉的時候就是五千塊跟兩千多塊的差異還有當然我們金門地區還有一些自己金門地區因為涉及產生一些金酒相關的一些福利配酒\n交互配酒或各式各樣金門地區金門縣政府自己所做的回票當然還有很多其他的那這樣他們明明就是自住實務上真的是自住那但是卻沒有辦法享受到這個自住的稅率因為你們要求一定要簽戶口那在金門幾乎基本上是所有的金門人都遇到因為家家戶戶都有人住在台灣都有通常住在家裡的都是\n父母 長輩我們這個年紀或者50歲40 30 20 讀書的也都住在台灣住在金門就是老跟有中間這個階層他們都住在台灣那這樣或者夫妻有時候就戶籍嘛所以這個問題在金門影響很大那這個有沒有什麼方法就是說我們提一個建議資助商戶內是不是用我們修法就用竊竊還是什麼方式那如果竊竊我也同意\n支持有罰則如果確實沒有住在那裡那當然也可以跟他重罰甚至用偽造什麼各方面的重罰我們也都會支持因為的確實行上好多人就住在台灣但是他的戶口是在金門那台灣的房的確是自住的這個怎麼處理呢\n房屋稅自住用戶籍登記其實是回歸到跟地價稅一致的地價稅你要用自用的稅率的話也是要做戶籍登記的要做完成戶籍登記所以並不是房屋稅開這個首例那第二個部分你常時居住在這個地方你的戶籍就在這邊這個我覺得這是一個法規上一定的一個這樣的一個處理\n但是個別因為各縣市因為有相關的不同的福利的一些措施而造成戶籍上它實際上涉及在那邊人又不住在那邊我覺得這個部分可能他這個就要去做一個看怎麼樣一個權衡因為地價稅也是用戶籍來\n為什麼地價稅從來沒有人反映那但房屋稅就是自從你們這樣實施以後房屋稅反映基本上如果說是小眾的問題就一戶兩戶當然一個兩個我們當然覺得這個法律這樣不適合那因為這在金門是全金門人的問題每一家每一戶都有每一家每一戶都有這個情形而且大家都因為\n即便你是在台灣工作 你也常常要回家看父母可能一個月要回去一趟 這個很正常就是離家工作 但是在台灣也是有買房子住在台灣島但是你還是要回家那如果戶口遷到了台灣過來 進到台北來那它就會喪失很多 比如說光飛機票一年就要增加很多費用那這個我們不像坐火車啊 也可以坐什麼開車啊 Bus啊 這種\n就是這個是離島地區就是會遇到這樣的情形是很不得已的那如果法律是修一個法這個法律是讓全部的百姓每一戶都有這樣的情形因為我們知道澄清案實在是太多家戶都有雖然我們家也有但我不是說我們自己比較不重要家家戶戶都有啊沒有一戶沒有的那這個事情如果沒有辦法解決事實上會造成很大的民怨啊所以想問有沒有什麼變通的方式但我們也是支持說如果沒有實際居住你是可以重罰他\n如果用切結的方式來修改的話這可不可行啊可不可以朝這個方向去努力看看署長 你看有沒有什麼好方法\n報告委員因為我們現在房屋稅是屬於地方稅那像委員剛剛講的這種例子是說他是住在台灣那照理說如果照戶籍法的規定他是應該把戶籍就是要設在台灣譬如講在台南好了那台南那部分的戶籍所在地當然台南市政府就願意給他自住的優惠稅率因為他究竟是地方稅\n可是現在變成是說又希望兼顧民眾的權利不用涉及他欠自己的自住他就要給他優惠稅率因為房屋稅的目的是希望民眾不要炒房基本上因為最大離島不得已也只好這邊住那邊住那也是要來回啊\n常常就要來回 如果像我也要常常來回那我會想當然是在金門 但是很多的戶口是在台灣在金門我們在講在訂定這個制度的時候那時候為什麼在這樣好 沒關係 你說這地方我知道這地方所以那如果我們地方政府的話 如果\n我們就用切結代替這個登記或是說我們整個多一個法源讓我們地方政府可以自己決定因為稅是地方在收的嘛我們金門地方有沒有辦法如果金門地方政府訂的這個比如說自治條例啊這一類的有沒有辦法讓我們金門可以解決這樣問題\n這個部分是因為中央法 中央法規定而且也限制防護稅所以才問你們啊你剛剛說這地方我知道啊現在是全國歸戶在計算戶數的所以它這個是一致而且也跟委員報告這個地價稅就已經是這樣你不能說我不知道地價稅可能地價稅從長久以來都這樣徵收就沒有人反映過那防護稅的反映太多啦 全基盤都反映防護一定是坐落在土地上好沒關係 你們想一下還有沒有什麼方法因為我剛剛說的是提供一個思考\n說竊竊啊是不是那我說如果他是不實竊真的沒出來你可以重罰我也可以接受用刑罰我也可以接受啊這個你們思考看看喔想看看第二個要請那個公務署公務署長\n去年我本期有諮詢就是我剛剛提到地區進口商品免徵關稅的部分民國89年是160項 99年是320項然後後來統計110年到120年 112年的時候試用的只有一項 110年一項 110年8項 110年15項佔這個比例0.3% 0.3% 2.5% 跟4.6%\n我們再看實際上進口的報單數據以金門地區來講免稅進口的項目最多的當然是一些入居用暖室碎石\n都是是這個但是完稅進口最多的也是這樣都一樣都一樣那看來所以呢你們給我這是我上次又問過你你又給我們報告你說金門營業人大部分金門地區人當然都以完稅進口在銷售到需求市場較少採用免稅進口於當地銷售嘛大家有免稅的優惠卻\n卻不去做免稅的行為而寧願做完稅的行為你有沒有想過是為什麼包委你了解嗎一個東西它可以免稅進口但民眾寧願完稅進口還要交稅我想這是商業上的一個需求吧為什麼你站在關稅的角度你覺得可以讓你免稅你卻寧願那個\n卻寧願完稅可是這個免稅一定是對營業人比較不利如果有利商人一定選擇有利的方式趨吉避凶他卻選擇了完稅但是你那時候給我的答案是說你們說所以金門地區你列的那320項應該是符合需求這個答案很跳躍\n明明就是這個政策應該是有什麼問題應該去探究說到底是什麼問題但是你們卻告訴說那所以我們政策很好百姓沒有這個需求應該去想說如果今天有一個機會您可以有免稅的東西可以買你為什麼要去買完稅\n根委員報告 金門縣政府如果說居民有這樣的一個實際上的一個需求他要進口免稅的物品 免關稅的物品然後供這個離島居民來使用的話是可以提出這個項目跟我們沒有這些項目已經有在裡頭我現在就講那個項目就有為什麼百姓寧願要完稅百姓為什麼寧願要完稅不要免稅你有沒有想過\n那可能有可能就是那個離島的居民他可能沒有辦法就說這些物品320項的物品其實已經夠了但是怎麼會比較夠呢你看那320項幾乎都沒有用到啊都一項兩項而已啊表示這個政策上是不是在某些方面的實施是在後端還是哪裡有一些不符合\n實際所需的當然我們會繼續探討那如果說金門縣政府這邊檢討之後金門縣政府當然但是關乎是我們這邊的事情所以我們還是中央政府做中央政府的事地上政府我也會跟他們要求但是中央政府不是我們在監督的單位所以我請您包括那個複稅署所以請你們一個月把我們金門地區交到這個房屋所以這件事情有沒有什麼好的解決方法\n官務署這邊關於金門天音樂人進口免稅關稅這個商品項目還是在提一下檢討報告研究要新增免稅項目的一些建議實際讓你們官務署的人在金門去了解一下情形也才知道說你們課的這些東西是不是合理為什麼會有這樣的情形\n再二要的跟委員報告一下我們一直有跟金門縣政府談說如果金門的居民有什麼需要的貨品可以跟我們提議來建議然後我們會邀請相關的機關來討論是不是來增加這些項目是好 我們也會跟他們說我想金門縣政府比較了解居民的一個需要對 那你們也要去了解一下身為中央單位也必須要了解一下到底老百姓的需求是什麼好嗎都一個月內可以嗎好 謝謝\n好 謝謝委員好 謝謝陳委員的資訊下一位請林思銘委員資訊好 謝謝主席\n","vtt":"WEBVTT\n\n00:00.949 --> 00:25.418\n2.0這個改革的重點是目的是要加重持有多戶且為做有效利用的房屋稅負擔合理化這個房屋稅的稅負那現在執行的手段來講是用自住有商戶要無出租沒有出租或供營業使用然後所有人或所有人或使用權本人配偶或直系親屬實際居住\n\n00:27.316 --> 00:42.240\n使用且下面這一點於該屋半郡戶籍登記本人配合未成年子女全國合計三戶以內這個自住的稅率是這樣子也要1.2%的話那這個是問題我上次就已經在這邊諮詢過了但是我們還是還沒有得到答案因為這個\n\n00:46.701 --> 01:04.864\n要辦戶籍登記這一件事情對我們金門地區的民眾影響很大那金門地區很多民眾戶口是在金門但是事實上是工作工作跟居住事實上是住在台灣比如台北高雄各地啦台灣各地那住在金門的話\n\n01:05.845 --> 01:32.876\n是自由的房子除了台灣的也是自由的房子實際上也有居住那如果按照你們的規定一定要辦戶籍登記就是他們戶口必須從金門遷到台灣金門現在戶口大概有14萬人嘛但實際居住大概只有5、6萬人所以有幾乎一半的人戶口都是在台灣台灣島那這樣的話因為如果他們把戶口遷過來台灣會造成他們很大的權力的影響比如說最基本的\n\n01:33.456 --> 01:51.772\n要回家的時候機票就差很多錢我們機票大概有六折左右來回一趟返鄉的時候就是五千塊跟兩千多塊的差異還有當然我們金門地區還有一些自己金門地區因為涉及產生一些金酒相關的一些福利配酒\n\n01:53.333 --> 02:17.190\n交互配酒或各式各樣金門地區金門縣政府自己所做的回票當然還有很多其他的那這樣他們明明就是自住實務上真的是自住那但是卻沒有辦法享受到這個自住的稅率因為你們要求一定要簽戶口那在金門幾乎基本上是所有的金門人都遇到因為家家戶戶都有人住在台灣都有通常住在家裡的都是\n\n02:18.130 --> 02:46.189\n父母長輩我們這個年紀或者50歲403020讀書的也都住在台灣住在金門就是老跟有中間這個階層他們都住在台灣那這樣或者夫妻有時候就戶籍嘛所以這個問題在金門影響很大那這個有沒有什麼方法就是說我們提一個建議資助商戶內是不是用我們修法就用竊竊還是什麼方式那如果竊竊我也同意\n\n02:47.990 --> 03:02.640\n支持有罰則如果確實沒有住在那裡那當然也可以跟他重罰甚至用偽造什麼各方面的重罰我們也都會支持因為的確實行上好多人就住在台灣但是他的戶口是在金門那台灣的房的確是自住的這個怎麼處理呢\n\n03:06.537 --> 03:26.650\n房屋稅自住用戶籍登記其實是回歸到跟地價稅一致的地價稅你要用自用的稅率的話也是要做戶籍登記的要做完成戶籍登記所以並不是房屋稅開這個首例那第二個部分你常時居住在這個地方你的戶籍就在這邊這個我覺得這是一個法規上一定的一個這樣的一個處理\n\n03:27.871 --> 03:38.494\n但是個別因為各縣市因為有相關的不同的福利的一些措施而造成戶籍上它實際上涉及在那邊人又不住在那邊我覺得這個部分可能他這個就要去做一個看怎麼樣一個權衡因為地價稅也是用戶籍來\n\n03:43.736 --> 04:02.553\n為什麼地價稅從來沒有人反映那但房屋稅就是自從你們這樣實施以後房屋稅反映基本上如果說是小眾的問題就一戶兩戶當然一個兩個我們當然覺得這個法律這樣不適合那因為這在金門是全金門人的問題每一家每一戶都有每一家每一戶都有這個情形而且大家都因為\n\n04:03.374 --> 04:24.070\n即便你是在台灣工作你也常常要回家看父母可能一個月要回去一趟這個很正常就是離家工作但是在台灣也是有買房子住在台灣島但是你還是要回家那如果戶口遷到了台灣過來進到台北來那它就會喪失很多比如說光飛機票一年就要增加很多費用那這個我們不像坐火車啊也可以坐什麼開車啊Bus啊這種\n\n04:26.912 --> 04:53.626\n就是這個是離島地區就是會遇到這樣的情形是很不得已的那如果法律是修一個法這個法律是讓全部的百姓每一戶都有這樣的情形因為我們知道澄清案實在是太多家戶都有雖然我們家也有但我不是說我們自己比較不重要家家戶戶都有啊沒有一戶沒有的那這個事情如果沒有辦法解決事實上會造成很大的民怨啊所以想問有沒有什麼變通的方式但我們也是支持說如果沒有實際居住你是可以重罰他\n\n04:54.526 --> 04:59.234\n如果用切結的方式來修改的話這可不可行啊可不可以朝這個方向去努力看看署長你看有沒有什麼好方法\n\n05:04.728 --> 05:29.370\n報告委員因為我們現在房屋稅是屬於地方稅那像委員剛剛講的這種例子是說他是住在台灣那照理說如果照戶籍法的規定他是應該把戶籍就是要設在台灣譬如講在台南好了那台南那部分的戶籍所在地當然台南市政府就願意給他自住的優惠稅率因為他究竟是地方稅\n\n05:30.271 --> 05:46.594\n可是現在變成是說又希望兼顧民眾的權利不用涉及他欠自己的自住他就要給他優惠稅率因為房屋稅的目的是希望民眾不要炒房基本上因為最大離島不得已也只好這邊住那邊住那也是要來回啊\n\n05:47.595 --> 06:02.749\n常常就要來回如果像我也要常常來回那我會想當然是在金門但是很多的戶口是在台灣在金門我們在講在訂定這個制度的時候那時候為什麼在這樣好沒關係你說這地方我知道這地方所以那如果我們地方政府的話如果\n\n06:03.670 --> 06:17.798\n我們就用切結代替這個登記或是說我們整個多一個法源讓我們地方政府可以自己決定因為稅是地方在收的嘛我們金門地方有沒有辦法如果金門地方政府訂的這個比如說自治條例啊這一類的有沒有辦法讓我們金門可以解決這樣問題\n\n06:19.658 --> 06:47.780\n這個部分是因為中央法中央法規定而且也限制防護稅所以才問你們啊你剛剛說這地方我知道啊現在是全國歸戶在計算戶數的所以它這個是一致而且也跟委員報告這個地價稅就已經是這樣你不能說我不知道地價稅可能地價稅從長久以來都這樣徵收就沒有人反映過那防護稅的反映太多啦全基盤都反映防護一定是坐落在土地上好沒關係你們想一下還有沒有什麼方法因為我剛剛說的是提供一個思考\n\n06:48.961 --> 06:58.888\n說竊竊啊是不是那我說如果他是不實竊真的沒出來你可以重罰我也可以接受用刑罰我也可以接受啊這個你們思考看看喔想看看第二個要請那個公務署公務署長\n\n07:04.409 --> 07:12.792\n去年我本期有諮詢就是我剛剛提到地區進口商品免徵關稅的部分民國89年是160項99年是320項然後後來統計110年到120年112年的時候試用的只有一項110年一項110年8項110年15項佔這個比例0.3%0.3%2.5%跟4.6%\n\n07:28.718 --> 07:31.080\n我們再看實際上進口的報單數據以金門地區來講免稅進口的項目最多的當然是一些入居用暖室碎石\n\n07:44.771 --> 08:06.356\n都是是這個但是完稅進口最多的也是這樣都一樣都一樣那看來所以呢你們給我這是我上次又問過你你又給我們報告你說金門營業人大部分金門地區人當然都以完稅進口在銷售到需求市場較少採用免稅進口於當地銷售嘛大家有免稅的優惠卻\n\n08:09.316 --> 08:13.940\n卻不去做免稅的行為而寧願做完稅的行為你有沒有想過是為什麼包委你了解嗎一個東西它可以免稅進口但民眾寧願完稅進口還要交稅我想這是商業上的一個需求吧為什麼你站在關稅的角度你覺得可以讓你免稅你卻寧願那個\n\n08:32.634 --> 08:52.144\n卻寧願完稅可是這個免稅一定是對營業人比較不利如果有利商人一定選擇有利的方式趨吉避凶他卻選擇了完稅但是你那時候給我的答案是說你們說所以金門地區你列的那320項應該是符合需求這個答案很跳躍\n\n08:54.161 --> 09:08.800\n明明就是這個政策應該是有什麼問題應該去探究說到底是什麼問題但是你們卻告訴說那所以我們政策很好百姓沒有這個需求應該去想說如果今天有一個機會您可以有免稅的東西可以買你為什麼要去買完稅\n\n09:10.151 --> 09:34.031\n根委員報告金門縣政府如果說居民有這樣的一個實際上的一個需求他要進口免稅的物品免關稅的物品然後供這個離島居民來使用的話是可以提出這個項目跟我們沒有這些項目已經有在裡頭我現在就講那個項目就有為什麼百姓寧願要完稅百姓為什麼寧願要完稅不要免稅你有沒有想過\n\n09:35.086 --> 09:56.053\n那可能有可能就是那個離島的居民他可能沒有辦法就說這些物品320項的物品其實已經夠了但是怎麼會比較夠呢你看那320項幾乎都沒有用到啊都一項兩項而已啊表示這個政策上是不是在某些方面的實施是在後端還是哪裡有一些不符合\n\n09:57.053 --> 10:20.502\n實際所需的當然我們會繼續探討那如果說金門縣政府這邊檢討之後金門縣政府當然但是關乎是我們這邊的事情所以我們還是中央政府做中央政府的事地上政府我也會跟他們要求但是中央政府不是我們在監督的單位所以我請您包括那個複稅署所以請你們一個月把我們金門地區交到這個房屋所以這件事情有沒有什麼好的解決方法\n\n10:21.562 --> 10:37.257\n官務署這邊關於金門天音樂人進口免稅關稅這個商品項目還是在提一下檢討報告研究要新增免稅項目的一些建議實際讓你們官務署的人在金門去了解一下情形也才知道說你們課的這些東西是不是合理為什麼會有這樣的情形\n\n10:37.837 --> 11:03.719\n再二要的跟委員報告一下我們一直有跟金門縣政府談說如果金門的居民有什麼需要的貨品可以跟我們提議來建議然後我們會邀請相關的機關來討論是不是來增加這些項目是好我們也會跟他們說我想金門縣政府比較了解居民的一個需要對那你們也要去了解一下身為中央單位也必須要了解一下到底老百姓的需求是什麼好嗎都一個月內可以嗎好謝謝\n\n11:06.141 --> 11:11.585\n好謝謝委員好謝謝陳委員的資訊下一位請林思銘委員資訊好謝謝主席\n\n","segments":[{"start":0.949,"end":25.418,"text":"2.0這個改革的重點是目的是要加重持有多戶且為做有效利用的房屋稅負擔合理化這個房屋稅的稅負那現在執行的手段來講是用自住有商戶要無出租沒有出租或供營業使用然後所有人或所有人或使用權本人配偶或直系親屬實際居住"},{"start":27.316,"end":42.24,"text":"使用且 下面這一點 於該屋半郡戶籍登記本人配合未成年子女全國合計三戶以內這個自住的稅率是這樣子也要1.2%的話那這個是問題我上次就已經在這邊諮詢過了但是我們還是還沒有得到答案因為這個"},{"start":46.701,"end":64.864,"text":"要辦戶籍登記這一件事情對我們金門地區的民眾影響很大那金門地區很多民眾戶口是在金門但是事實上是工作工作跟居住事實上是住在台灣比如台北高雄各地啦台灣各地那住在金門的話"},{"start":65.845,"end":92.876,"text":"是自由的房子 除了台灣的也是自由的房子實際上也有居住那如果按照你們的規定一定要辦戶籍登記就是他們戶口必須從金門遷到台灣金門現在戶口大概有14萬人嘛但實際居住大概只有5、6萬人所以有幾乎一半的人戶口都是在台灣台灣島那這樣的話因為如果他們把戶口遷過來台灣會造成他們很大的權力的影響比如說最基本的"},{"start":93.456,"end":111.772,"text":"要回家的時候機票就差很多錢我們機票大概有六折左右來回一趟返鄉的時候就是五千塊跟兩千多塊的差異還有當然我們金門地區還有一些自己金門地區因為涉及產生一些金酒相關的一些福利配酒"},{"start":113.333,"end":137.19,"text":"交互配酒或各式各樣金門地區金門縣政府自己所做的回票當然還有很多其他的那這樣他們明明就是自住實務上真的是自住那但是卻沒有辦法享受到這個自住的稅率因為你們要求一定要簽戶口那在金門幾乎基本上是所有的金門人都遇到因為家家戶戶都有人住在台灣都有通常住在家裡的都是"},{"start":138.13,"end":166.189,"text":"父母 長輩我們這個年紀或者50歲40 30 20 讀書的也都住在台灣住在金門就是老跟有中間這個階層他們都住在台灣那這樣或者夫妻有時候就戶籍嘛所以這個問題在金門影響很大那這個有沒有什麼方法就是說我們提一個建議資助商戶內是不是用我們修法就用竊竊還是什麼方式那如果竊竊我也同意"},{"start":167.99,"end":182.64,"text":"支持有罰則如果確實沒有住在那裡那當然也可以跟他重罰甚至用偽造什麼各方面的重罰我們也都會支持因為的確實行上好多人就住在台灣但是他的戶口是在金門那台灣的房的確是自住的這個怎麼處理呢"},{"start":186.537,"end":206.65,"text":"房屋稅自住用戶籍登記其實是回歸到跟地價稅一致的地價稅你要用自用的稅率的話也是要做戶籍登記的要做完成戶籍登記所以並不是房屋稅開這個首例那第二個部分你常時居住在這個地方你的戶籍就在這邊這個我覺得這是一個法規上一定的一個這樣的一個處理"},{"start":207.871,"end":218.494,"text":"但是個別因為各縣市因為有相關的不同的福利的一些措施而造成戶籍上它實際上涉及在那邊人又不住在那邊我覺得這個部分可能他這個就要去做一個看怎麼樣一個權衡因為地價稅也是用戶籍來"},{"start":223.736,"end":242.553,"text":"為什麼地價稅從來沒有人反映那但房屋稅就是自從你們這樣實施以後房屋稅反映基本上如果說是小眾的問題就一戶兩戶當然一個兩個我們當然覺得這個法律這樣不適合那因為這在金門是全金門人的問題每一家每一戶都有每一家每一戶都有這個情形而且大家都因為"},{"start":243.374,"end":264.07,"text":"即便你是在台灣工作 你也常常要回家看父母可能一個月要回去一趟 這個很正常就是離家工作 但是在台灣也是有買房子住在台灣島但是你還是要回家那如果戶口遷到了台灣過來 進到台北來那它就會喪失很多 比如說光飛機票一年就要增加很多費用那這個我們不像坐火車啊 也可以坐什麼開車啊 Bus啊 這種"},{"start":266.912,"end":293.626,"text":"就是這個是離島地區就是會遇到這樣的情形是很不得已的那如果法律是修一個法這個法律是讓全部的百姓每一戶都有這樣的情形因為我們知道澄清案實在是太多家戶都有雖然我們家也有但我不是說我們自己比較不重要家家戶戶都有啊沒有一戶沒有的那這個事情如果沒有辦法解決事實上會造成很大的民怨啊所以想問有沒有什麼變通的方式但我們也是支持說如果沒有實際居住你是可以重罰他"},{"start":294.526,"end":299.234,"text":"如果用切結的方式來修改的話這可不可行啊可不可以朝這個方向去努力看看署長 你看有沒有什麼好方法"},{"start":304.728,"end":329.37,"text":"報告委員因為我們現在房屋稅是屬於地方稅那像委員剛剛講的這種例子是說他是住在台灣那照理說如果照戶籍法的規定他是應該把戶籍就是要設在台灣譬如講在台南好了那台南那部分的戶籍所在地當然台南市政府就願意給他自住的優惠稅率因為他究竟是地方稅"},{"start":330.271,"end":346.594,"text":"可是現在變成是說又希望兼顧民眾的權利不用涉及他欠自己的自住他就要給他優惠稅率因為房屋稅的目的是希望民眾不要炒房基本上因為最大離島不得已也只好這邊住那邊住那也是要來回啊"},{"start":347.595,"end":362.749,"text":"常常就要來回 如果像我也要常常來回那我會想當然是在金門 但是很多的戶口是在台灣在金門我們在講在訂定這個制度的時候那時候為什麼在這樣好 沒關係 你說這地方我知道這地方所以那如果我們地方政府的話 如果"},{"start":363.67,"end":377.798,"text":"我們就用切結代替這個登記或是說我們整個多一個法源讓我們地方政府可以自己決定因為稅是地方在收的嘛我們金門地方有沒有辦法如果金門地方政府訂的這個比如說自治條例啊這一類的有沒有辦法讓我們金門可以解決這樣問題"},{"start":379.658,"end":407.78,"text":"這個部分是因為中央法 中央法規定而且也限制防護稅所以才問你們啊你剛剛說這地方我知道啊現在是全國歸戶在計算戶數的所以它這個是一致而且也跟委員報告這個地價稅就已經是這樣你不能說我不知道地價稅可能地價稅從長久以來都這樣徵收就沒有人反映過那防護稅的反映太多啦 全基盤都反映防護一定是坐落在土地上好沒關係 你們想一下還有沒有什麼方法因為我剛剛說的是提供一個思考"},{"start":408.961,"end":418.888,"text":"說竊竊啊是不是那我說如果他是不實竊真的沒出來你可以重罰我也可以接受用刑罰我也可以接受啊這個你們思考看看喔想看看第二個要請那個公務署公務署長"},{"start":424.409,"end":432.792,"text":"去年我本期有諮詢就是我剛剛提到地區進口商品免徵關稅的部分民國89年是160項 99年是320項然後後來統計110年到120年 112年的時候試用的只有一項 110年一項 110年8項 110年15項佔這個比例0.3% 0.3% 2.5% 跟4.6%"},{"start":448.718,"end":451.08,"text":"我們再看實際上進口的報單數據以金門地區來講免稅進口的項目最多的當然是一些入居用暖室碎石"},{"start":464.771,"end":486.356,"text":"都是是這個但是完稅進口最多的也是這樣都一樣都一樣那看來所以呢你們給我這是我上次又問過你你又給我們報告你說金門營業人大部分金門地區人當然都以完稅進口在銷售到需求市場較少採用免稅進口於當地銷售嘛大家有免稅的優惠卻"},{"start":489.316,"end":493.94,"text":"卻不去做免稅的行為而寧願做完稅的行為你有沒有想過是為什麼包委你了解嗎一個東西它可以免稅進口但民眾寧願完稅進口還要交稅我想這是商業上的一個需求吧為什麼你站在關稅的角度你覺得可以讓你免稅你卻寧願那個"},{"start":512.634,"end":532.144,"text":"卻寧願完稅可是這個免稅一定是對營業人比較不利如果有利商人一定選擇有利的方式趨吉避凶他卻選擇了完稅但是你那時候給我的答案是說你們說所以金門地區你列的那320項應該是符合需求這個答案很跳躍"},{"start":534.161,"end":548.8,"text":"明明就是這個政策應該是有什麼問題應該去探究說到底是什麼問題但是你們卻告訴說那所以我們政策很好百姓沒有這個需求應該去想說如果今天有一個機會您可以有免稅的東西可以買你為什麼要去買完稅"},{"start":550.151,"end":574.031,"text":"根委員報告 金門縣政府如果說居民有這樣的一個實際上的一個需求他要進口免稅的物品 免關稅的物品然後供這個離島居民來使用的話是可以提出這個項目跟我們沒有這些項目已經有在裡頭我現在就講那個項目就有為什麼百姓寧願要完稅百姓為什麼寧願要完稅不要免稅你有沒有想過"},{"start":575.086,"end":596.053,"text":"那可能有可能就是那個離島的居民他可能沒有辦法就說這些物品320項的物品其實已經夠了但是怎麼會比較夠呢你看那320項幾乎都沒有用到啊都一項兩項而已啊表示這個政策上是不是在某些方面的實施是在後端還是哪裡有一些不符合"},{"start":597.053,"end":620.502,"text":"實際所需的當然我們會繼續探討那如果說金門縣政府這邊檢討之後金門縣政府當然但是關乎是我們這邊的事情所以我們還是中央政府做中央政府的事地上政府我也會跟他們要求但是中央政府不是我們在監督的單位所以我請您包括那個複稅署所以請你們一個月把我們金門地區交到這個房屋所以這件事情有沒有什麼好的解決方法"},{"start":621.562,"end":637.257,"text":"官務署這邊關於金門天音樂人進口免稅關稅這個商品項目還是在提一下檢討報告研究要新增免稅項目的一些建議實際讓你們官務署的人在金門去了解一下情形也才知道說你們課的這些東西是不是合理為什麼會有這樣的情形"},{"start":637.837,"end":663.719,"text":"再二要的跟委員報告一下我們一直有跟金門縣政府談說如果金門的居民有什麼需要的貨品可以跟我們提議來建議然後我們會邀請相關的機關來討論是不是來增加這些項目是好 我們也會跟他們說我想金門縣政府比較了解居民的一個需要對 那你們也要去了解一下身為中央單位也必須要了解一下到底老百姓的需求是什麼好嗎都一個月內可以嗎好 謝謝"},{"start":666.141,"end":671.585,"text":"好 謝謝委員好 謝謝陳委員的資訊下一位請林思銘委員資訊好 謝謝主席"}]}}},"gazette":{"lineno":1152,"blocks":[["陳委員玉珍：（12時9分）謝謝主席，有請財政部莊部長還有賦稅署署長。"],["主席：請財政部莊部長、賦稅署宋署長。"],["莊部長翠雲：委員好。"],["陳委員玉珍：部長，房屋稅2.0改革的重點，目的是要加重持有多戶且未做有效利用的房屋稅負擔，合理化房屋稅的稅賦，現在執行的手段來講，自住有3戶，即房屋無出租或供營業使用；所有人或使用權人本人、配偶或直系親屬實際居住使用且於該屋辦竣戶籍登記；本人、配偶及未成年子女全國合計3戶以內，才可用自住的稅率1.2%。這個問題，我上次就已經在這邊質詢過了，但是我們還沒有得到答案。因為要辦戶籍登記這件事情，對我們金門地區的民眾影響很大，金門地區很多民眾戶口是在金門，但是事實上工作跟居住是在臺灣，比如臺北、高雄等臺灣各地。住在金門是自有的房子，住在臺灣也是自有的房子，實際上也有居住。如果按照你們的規定，一定要辦戶籍登記，就是他的戶口必須從金門遷到臺灣。金門現在戶口大概有14萬人，但實際居住大概只有五、六萬人，所以幾乎一半金門人的戶口都在臺灣島。如果他們把戶口遷來臺灣，會造成他們權利很大的影響。比如說最基本的，要回家的時候，機票就差很多錢，我們機票大概六折左右，來回一趟返鄉就是5,000元跟二千多塊的差異。當然，金門地區還有一些因為設籍而產生的金酒相關福利、家戶配酒、各式各樣金門地區有金門縣政府自己推出的福利，還有很多其他的。他們明明就是自住，實務上真的是自住，但是卻沒有辦法享受到自住的稅率，因為你們要求一定要遷戶口。在金門，幾乎基本上是所有金門人都遇到，因為家家戶戶都有人住在臺灣。通常住在家裡的都是父母、長輩，我們這個年紀，或者50歲、40歲、30歲、20歲也都住在臺灣，住在金門的就是老跟幼，中間這個階層大部分都住在臺灣，或者夫妻有時候會有戶籍的問題。","這個問題在金門影響很大，有沒有什麼方法？我們提個建議，自住3戶內，是不是修法用切結還是什麼方式。用切結，我也支持有罰則，如果確實沒有住在那裡，當然可以給予重罰，甚至用偽造文書或各方面的重罰，我們也都會支持。因為的確實際上好多人就住在臺灣，但是他的戶口是在金門，臺灣的房子的確是自住的，這怎麼處理呢？"],["莊部長翠雲：委員，房屋稅自住用戶籍登記，其實是回歸到跟地價稅一致的，地價稅要用自用的稅率，也是要完成戶籍登記，所以並不是房屋稅開首例。","第二個部分，你長時居住在這個地方，你的戶籍就在這邊，我覺得這是法規上一定的處理。但是因為各縣市個別有相關的不同福利措施，而造成事實上設籍在那邊，人又不住在那邊，我覺得可能他自己就要去做一個權衡，因為地價稅也是用戶籍來徵收。"],["陳委員玉珍：我不知道為什麼地價稅從來沒有人反映，但是房屋稅自從你們這樣實施以後，反映的很多。如果是小眾的問題，就一戶、兩戶，一個、兩個，當然覺得法律不適合，但在金門，是全金門人的問題，每一家、每一戶都有這個情形。即便你是在臺灣工作，就是離家工作，在臺灣買房子，住在臺灣島，事實上也常常要回家看父母，可能一個月正常要回去一趟，但是你還是要回家。如果戶口遷到臺灣、遷到臺北來，那他就會喪失很多，比如說光是飛機票一年就要增加很多費用，我們移動不是坐火車、開車、巴士這種方式，離島地區就是會遇到這樣的情形，這很不得已的。如果修了法律之後，是讓全部的百姓每一戶都有這樣的情形，我們接到的陳情案實在太多，家家戶戶都有，事實上我們家也有，但是我自己比較不重要。家家戶戶都有，沒有一戶沒有的，這個事情如果沒有辦法解決，事實上會造成很大的民怨，所以想問你們有沒有什麼變通的方式？當然我們也支持如果沒有實際居住，你可以重罰他，如果用切結的方式來修改，這可不可行啊？可不可以朝這個方向去努力看看？","署長，你看有沒有什麼好方法？"],["宋署長秀玲：報告委員，因為現在房屋稅是屬於地方稅，像委員剛剛講的這種例子，他是住在臺灣。"],["陳委員玉珍：對。"],["宋署長秀玲：他住在臺灣，照理說，如果照戶籍法的規定，他是應該把戶籍設在臺灣。假設臺南好了，他戶籍所在地在臺南，當然臺南市政府就願意給他自住的優惠稅率，因為它畢竟是地方稅。可是現在變成是又希望兼顧民眾的權益，你不用設籍，只要切結自住，就要給他優惠稅率，對地方……"],["陳委員玉珍：要給他自住嘛！因為房屋稅的目的，是希望民眾不要炒房嘛，金門人因為住在離島，不得已啊，只好這邊住、那邊住，也是要來回，常常就要來回。像我也要常常來回，我的戶口當然在金門，但是很多人戶口都在金門。"],["宋署長秀玲：我們在訂定這個制度的時候，為什麼會增加……"],["陳委員玉珍：好，沒關係，我知道這是地方稅。如果用切結代替登記，或者可不可能多一個法源，讓地方政府可以自己決定，因為稅是地方在收的嘛。如果金門政府訂一個自治條例這類的法源，有沒有辦法解決金門這樣的問題？"],["莊部長翠雲：這個部分是因為中央法規訂定，而且現行房屋稅也作全國歸戶……"],["陳委員玉珍：我知道，所以才問你們啊，你剛才說是地方稅，我知道啊。"],["莊部長翠雲：現在是全國歸戶在計算戶數的，所以是一致的。而且也跟委員報告，地價稅就已經是這樣，你不能說地價稅是自住，土地是自住，但是房屋……"],["陳委員玉珍：我不知道，可能地價稅長久以來都這樣徵收，都沒有人反映過啊，但是房屋稅反映太多了，全金門都反映。"],["莊部長翠雲：因為房屋一定是坐落在土地上，是吧、對吧？"],["陳委員玉珍：好，沒關係，你們想一下還有沒有什麼方法。"],["莊部長翠雲：好、好。"],["陳委員玉珍：我剛剛是提供一個思考，用切結，如果切結不實，真的不是自住，你可以重罰，我也可以接受，用刑罰我也可以接受。你們思考看看、想看看。","第二，要請問關務署。"],["主席：請關務署署長。"],["陳委員玉珍：署長好，去年我有質詢離島地區進口商品免徵關稅的部分，民國89年是164項，99年是320項，後來統計110年至112年，110年適用的只有1項，111年8項，112年15項，分別占所有比例的0.3%、2.5%、4.6%。我們再看實際進口的報單數據，以金門地區來講，免稅進品項目最多的是「路基用卵石、碎石」，但是完稅進口最多的也是這個，都一樣。所以我上次問過你，你有給我們報告，你說：「金門地區營業人大多將商品項目表之商品以完稅方式進口後再銷售至需求市場，較少採免稅進口並於當地銷售。」大家有免稅的優惠，卻不去做免稅的行為，而寧願做完稅的行為，你有沒有想過是為什麼？您了解嗎？一個東西可以免稅進口，但民眾寧願完稅進口，還要繳稅。"],["彭署長英偉：報告委員，我想這是商業上的一個需求。"],["陳委員玉珍：為什麼？你站在關稅的角度，可以讓你免稅，你卻寧願完稅？表示這個免稅一定是對營業人比較不利嘛，如果有利，商人一定選擇有利的方式嘛，趨吉避凶嘛，但他卻選擇了完稅。你那時候給我的答案是金門地區所列320項商品應該符合需求，這個答案很跳躍。"],["彭署長英偉：跟委員報告……"],["陳委員玉珍：明明就是這個政策應該有什麼問題，應該去探究到底是什麼問題？但是你們卻告訴我，我們的政策很好，百姓沒有這個需求，你應該去想如果今天有機會可以買免稅的東西，為什麼要去買完稅的？"],["彭署長英偉：跟委員報告，如果居民有這樣的實際需求，他要進口免關稅的物品，供離島居民來使用的話……"],["陳委員玉珍：當然都是可以的。"],["彭署長英偉：可以提出這個項目，跟我們申請。"],["陳委員玉珍：沒有，這些項目已經有在裡頭，我現在講那些項目就有，為什麼百姓寧願要完稅？"],["彭署長英偉：所以現在已經多達320項。"],["陳委員玉珍：百姓為什麼寧願要完稅，而不要免稅？你有沒有想過？你們是不是……"],["彭署長英偉：有可能對於離島的居民，就是這些320項的物品其實已經夠了，但是他……"],["陳委員玉珍：怎麼會比較夠呢？你看看320項幾乎都沒有用到啊！都1項、2項而已。表示這個政策在某些方面的實施，是在後端還是哪裡有一些不符合實際所需？"],["彭署長英偉：當然我們會繼續探討，如果金門縣政府檢討之後，認為有什麼窒礙難行的地方，……"],["陳委員玉珍：金門縣政府是金門縣政府，但是關務是我們這邊的事情，所以還是中央政府做中央政府的事，我也會跟地方政府要求，但是地方政府不是我們監督的單位嘛。所以我請您，包括賦稅署，一個月內。對我們金門地區的房屋稅有沒有什麼好的解決方式；關務署這邊，關於金門地區營業人進口商品免徵關稅的商品項目，還是再提一下檢討報告，研究新增免稅項目之建議。"],["彭署長英偉：是。"],["陳委員玉珍：實際讓你們關務署的人去金門了解一下情形嘛，好不好？也才知道你們課徵是不是合理，為什麼會有這樣的情形，好嗎？"],["彭署長英偉：再扼要地跟委員報告，我們一直有跟金門縣政府談，如果金門居民有什麼需要的貨品，可以跟我們提議、建議，我們會邀請相關的機關來討論，是不是來增加這些項目。"],["陳委員玉珍：我們也會跟他們說。"],["彭署長英偉：我想金門縣政府比較了居民的一些需要。"],["陳委員玉珍：對，你們也要去了解一下。"],["彭署長英偉：好。"],["陳委員玉珍：身為中央單位，也必須要了解到底老百姓的需求是什麼，好嗎？"],["彭署長英偉：好。我們一起去討論。"],["陳委員玉珍：都一個月內，可以嗎？"],["彭署長英偉：好，可以。"],["陳委員玉珍：謝謝。"],["莊部長翠雲：謝謝委員。"],["主席：謝謝陳委員的質詢。","下一位請林思銘委員質詢。"]],"agenda":{"page_end":380,"meet_id":"委員會-11-3-20-13","speakers":["賴士葆","林德福","吳秉叡","郭國文","賴惠員","李彥秀","鍾佳濱","羅明才","李坤城","顏寬恒","黃珊珊","陳玉珍","林思銘","王世堅","林楚茵","廖先翔","邱志偉","楊瓊瓔","陳冠廷"],"page_start":299,"meetingDate":["2025-05-21"],"gazette_id":"1145101","agenda_lcidc_ids":["1145101_00009"],"meet_name":"立法院第11屆第3會期財政委員會第13次全體委員會議紀錄","content":"一、邀請財政部、金融監督管理委員會、中央銀行就「房屋稅2.0課徵亂象與金融機構對不動產\n融資緊縮及中央銀行信用管制措施對房地產交易之影響」進行專題報告，並備質詢；二、處理中\n華民國 114 年度中央政府總預算決議有關金融監督管理委員會主管預算凍結書面報告案 39 案；\n三、處理中華民國114年度中央政府總預算決議有關金融監督管理委員會主管預算凍結專案報告\n案9案","agenda_id":"1145101_00008"}}}