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662.356, \"end\": 662.556, \"score\": 0.832}, {\"word\": \"前\", \"start\": 662.556, \"end\": 662.676, \"score\": 0.832}, {\"word\": \"而\", \"start\": 662.676, \"end\": 662.716, \"score\": 0.497}, {\"word\": \"已\", \"start\": 662.716, \"end\": 662.736, \"score\": 0.0}, {\"word\": \"謝\"}, {\"word\": \"謝\"}, {\"word\": \"委\", \"start\": 662.736, \"end\": 662.756, \"score\": 0.0}, {\"word\": \"員\"}, {\"word\": \"謝\"}, {\"word\": \"謝\"}], \"language\": \"zh\"}","srt":"1\n00:00:05,230 --> 00:00:09,293\n我們台灣今年正式邁入超高齡社會那麼相較於日本他們是花了11年的時間從高齡社會\n\n2\n00:00:35,601 --> 00:00:58,064\n進入到超高齡社會而我們台灣只有七年就七年馬上就直接跨入到超高齡社會在這個為什麼這麼快速因為我們的生育率二十多年來我們二十多年來生育率急劇下滑\n\n3\n00:00:59,366 --> 00:01:23,269\n我就以我們現在統計數字而言目前我們每一位女性的國人同胞只生0.8位小孩相較於生育率已經很低的日本而言日本每位平均1.3位所以我們以上個月四月份\n\n4\n00:01:24,417 --> 00:01:41,152\n我們的生育率而言我們四月份生育率僅出生了全國只出生8684位嬰兒那相較於去年同期四月我們少了2069位少了20%所以生育率急速\n\n5\n00:01:49,571 --> 00:02:10,612\n而且嚴重的下滑現在是我們國家我們的國安問題啦那我跟妳提這件事情就是說提到說上個月有一則新聞有一位女法官那麼她在我們台北市的某個診所做了人工生殖手術要求職\n\n6\n00:02:12,390 --> 00:02:28,613\n結果這一筆花費花了37萬元理所當然這應該列入他所得稅申報列舉扣除額嘛但是竟然被國稅局把它否定掉了\n\n7\n00:02:30,010 --> 00:02:57,830\n國稅局說不行說為什麼不行說啊這一家診所必須是會計記錄完備正確的醫院啦會計記錄完備正確的醫院天啊國稅局到最重要的關頭的時候欸國稅局跑出來啦意思就是說這樣子你花費這個就不能列入\n\n8\n00:02:58,786 --> 00:03:08,928\n扣除了那我認為我認為這個是很荒唐的部長生意率下滑我們鼓勵全民\n\n9\n00:03:10,936 --> 00:03:33,761\n鼓勵女性同胞們大家來生產報國這是國家政策耶我們國家應該要鼓勵才對耶結果竟然這個時候那財政部用個根本跟財政部截然無關的事情在阻撓你不覺得這莫名其妙嗎你知不知道有這個事情\n\n10\n00:03:35,574 --> 00:03:55,428\n報告委員這個事情我知道那我想當然對於面對我們少子女化的一個情況政府有各項的對策我想在稅的部分也有相關的對策相關的租稅的優惠來做鼓勵那至於要報所得稅的時候你所要列舉的生育或者是醫藥的這個費用要做列舉的話我們國稅局在審核的時候\n\n11\n00:03:57,569 --> 00:04:23,906\n必須要有一些相關的單據那這些單據必須具有它的一定的可信度跟信賴度那也是避免大家民眾拿到一些不可信的資料要求子孫小孩這會假的嗎這那麼多醫療的紀錄這個會是假的嗎這是衛福部去查嘛如果質疑的話不是這樣嗎那對於有關相關的一些證明文件或這個部分那如果是作假的\n\n12\n00:04:24,827 --> 00:04:37,923\n那只要這個醫院他就是照你說的他的報稅紀錄很完備很正確那他就可以來作假那你也不會發現不是嗎\n\n13\n00:04:39,585 --> 00:04:46,967\n不是嗎跟委員報告要生子求子是多嚴肅的事情這個會作假這個有太多醫學科學的記錄證明這怎麼會作假呢不是嗎跟委員報告所以這個部分我們財政部也進行了相關的檢討然後也修正了審核的一些要點那這裡面的規定我們也做了適度的放寬那未來這個叫適度放寬喔你現在就\n\n14\n00:05:09,692 --> 00:05:30,461\n你現在就把它否決掉了不是嗎你不是就否決掉了嗎我舉例啦我們要鼓勵我們鼓勵我們政策鼓勵居住正義我們就說啊這個如果這個租金你繳納租金租金有支出特別扣除額可以申報\n\n15\n00:05:31,826 --> 00:06:00,176\n租金支出的特別扣除額這一個部分我們只要求說那我們房客租屋有沒有這個契約是不是真的有付款這樣就好啊我們會去管道說你租的這個房子這個房東房屋稅有沒有繳低價稅有沒有繳他所得稅有沒有繳你要查房東有沒有繳稅完備的報稅紀錄那另外一回事那應當去查\n\n16\n00:06:01,209 --> 00:06:25,286\n可是這跟房客我們要鼓勵他我們說啊你這個租金可以列這個特別扣除條例就無關嘛不是這樣嗎同樣啊我們現在要鼓勵生產不是嗎那你如果每件事情我今天跟你問這件事情看起來是小事其實我認為大事這個凸顯了我們財政部的本位主義啦\n\n17\n00:06:27,199 --> 00:06:33,282\n你們這本位主義這麼做如果照這樣部長如果照這樣那以後消防隊去救火打火那就先問一下這個火災戶你稅金繳了沒你房屋稅地價稅你的所得稅繳了沒你家有沒有欠稅可以這樣嗎那如果民眾受害\n\n18\n00:06:56,889 --> 00:07:08,334\n被搶被偷去警察局報案警察局也可以這樣要求囉你要帶稅單來三年份的稅單通通完備才可以報案是這樣嗎在民眾有所求的時候欸財政部出來臨門一腳財政部可以這樣嗎\n\n19\n00:07:18,134 --> 00:07:44,207\n你認為呢可以嗎委員說得很適合那剛剛舉的例子當然也不會成立啦也不會說要求他要付稅單你還沒有做而已啦不會啦不會這樣子做部長我跟你相處這一年來我知道你確實是奉公守法啦我相信但是我認為你就是過度保守跟我講的嘛你就扛著這個十字架橫的\n\n20\n00:07:46,509 --> 00:07:48,815\n就是我們國家的稅收值得\n\n21\n00:07:50,140 --> 00:08:12,732\n就是我們國有財產誰都說想搶走你的十字架你的意思是這樣這個是沒錯但是其實我們的相關規定也在因為這一次在五月的時候我們也做修正了相關的規定同時我們會去有修正了嗎有修正啦五月二十八號已經做修正啦已經做修正嗎對五月二十八號五月二十八號已經修正相關的規定五月二十八號喔那就上個\n\n22\n00:08:16,474 --> 00:08:43,431\n前幾天就對了前幾天你們有修正那很好很好你們這樣做很好部長我既然這樣你已經修正上個禮拜修正就對了那要記得通知這些先前有受到危害的這幾位民眾包括這位女法官好不好這個部分的回溯適用的部分我們還比較了解\n\n23\n00:08:46,395 --> 00:09:09,732\n5月18日以後才算不算我強烈質疑我在想你連睡覺休息的時候你做夢都夢到要怎麼樣來加強增稅趕快質疑看我剛剛講的這警察局消防局你可以考慮看看不會我在想你可能是這樣子你就是太過本位主義\n\n24\n00:09:11,153 --> 00:09:25,227\n太過本位主義好不好那剛剛我講的這個醫院這個齁我跟你講你們說要會計記錄完備正確的醫院結果這一項其實多數醫院是不曉得他們不曉得說你所謂的會計記錄\n\n25\n00:09:27,469 --> 00:09:50,222\n完備正確這一項他還以為說你們去查查稅那他們是這個醫院都很正常醫院診所正常有報稅繳稅以為說這樣就OK不是欸你們這一項標準是要這些醫院主動來跟你們申報結果啊我去查了一下我們現在1601家有座\n\n26\n00:09:53,035 --> 00:10:07,924\n有那個自費診所的這些自費診所醫院有做收費的1601家只有6家只有6家申請也就是說只有6家通過你所謂的報稅完備記錄記錄完整\n\n27\n00:10:15,427 --> 00:10:37,694\n只有六家那所有民眾如果未來我剛講的我們國家政策要提高生育率鼓勵生產的時候那民眾女性同胞們碰到這樣子的事情最後要把這一筆費用列為扣除額的時候又要被你們阻撓了因為那一家醫院會計紀錄不夠完備不是這樣嗎啊\n\n28\n00:10:46,872 --> 00:11:02,756\n你連站著都在想怎麼收稅不是跟委員報告其實我們的相關規定會去調整跟修正也已經放寬了在委員所關心的事情我們也在努力在做我們就把這個規定提供給委員你把這個影片給我看好不好五六天前而已謝謝委員謝謝\n\n","tsv":"start\tend\ttext\n5230\t9293\t我們台灣今年正式邁入超高齡社會那麼相較於日本他們是花了11年的時間從高齡社會\n35601\t58064\t進入到超高齡社會而我們台灣只有七年就七年馬上就直接跨入到超高齡社會在這個為什麼這麼快速因為我們的生育率二十多年來我們二十多年來生育率急劇下滑\n59366\t83269\t我就以我們現在統計數字而言目前我們每一位女性的國人同胞只生0.8位小孩相較於生育率已經很低的日本而言日本每位平均1.3位所以我們以上個月四月份\n84417\t101152\t我們的生育率而言我們四月份生育率僅出生了全國只出生8684位嬰兒那相較於去年同期四月我們少了2069位少了20%所以生育率急速\n109571\t130612\t而且嚴重的下滑 現在是我們國家 我們的國安問題啦那我跟妳提這件事情就是說 提到說 上個月有一則新聞有一位女法官 那麼她在我們台北市的某個診所做了人工生殖手術 要求職\n132390\t148613\t結果這一筆花費花了37萬元 理所當然這應該列入他所得稅申報列舉扣除額嘛但是竟然被國稅局把它否定掉了\n150010\t177830\t國稅局說不行 說為什麼不行說啊 這一家診所必須是會計記錄完備正確的醫院啦會計記錄完備正確的醫院天啊 國稅局到最重要的關頭的時候欸 國稅局跑出來啦意思就是說 這樣子你花費 這個就不能列入\n178786\t188928\t扣除了那我認為我認為這個是很荒唐的部長生意率下滑我們鼓勵全民\n190936\t213761\t鼓勵女性同胞們大家來生產報國這是國家政策耶我們國家應該要鼓勵才對耶結果竟然這個時候那財政部用個根本跟財政部截然無關的事情在阻撓你不覺得這莫名其妙嗎你知不知道有這個事情\n215574\t235428\t報告委員這個事情我知道那我想當然對於面對我們少子女化的一個情況政府有各項的對策我想在稅的部分也有相關的對策相關的租稅的優惠來做鼓勵那至於要報所得稅的時候你所要列舉的生育或者是醫藥的這個費用要做列舉的話我們國稅局在審核的時候\n237569\t263906\t必須要有一些相關的單據那這些單據必須具有它的一定的可信度跟信賴度那也是避免大家民眾拿到一些不可信的資料要求子孫小孩這會假的嗎這那麼多醫療的紀錄這個會是假的嗎這是衛福部去查嘛如果質疑的話不是這樣嗎那對於有關相關的一些證明文件或這個部分那如果是作假的\n264827\t277923\t那只要這個醫院他就是照你說的他的報稅紀錄很完備很正確那他就可以來作假那你也不會發現不是嗎\n279585\t286967\t不是嗎跟委員報告要生子求子是多嚴肅的事情這個會作假這個有太多醫學科學的記錄證明這怎麼會作假呢不是嗎跟委員報告所以這個部分我們財政部也進行了相關的檢討然後也修正了審核的一些要點那這裡面的規定我們也做了適度的放寬那未來這個叫適度放寬喔你現在就\n309692\t330461\t你現在就把它否決掉了不是嗎你不是就否決掉了嗎我舉例啦我們要鼓勵我們鼓勵我們政策鼓勵居住正義我們就說啊這個如果這個租金你繳納租金租金有支出特別扣除額可以申報\n331826\t360176\t租金支出的特別扣除額這一個部分我們只要求說那我們房客租屋有沒有這個契約是不是真的有付款這樣就好啊我們會去管道說你租的這個房子這個房東房屋稅有沒有繳低價稅有沒有繳他所得稅有沒有繳你要查房東有沒有繳稅完備的報稅紀錄那另外一回事那應當去查\n361209\t385286\t可是這跟房客我們要鼓勵他我們說啊你這個租金可以列這個特別扣除條例就無關嘛不是這樣嗎同樣啊我們現在要鼓勵生產不是嗎那你如果每件事情我今天跟你問這件事情看起來是小事其實我認為大事這個凸顯了我們財政部的本位主義啦\n387199\t393282\t你們這本位主義這麼做如果照這樣部長如果照這樣那以後消防隊去救火打火那就先問一下這個火災戶你稅金繳了沒你房屋稅 地價稅 你的所得稅繳了沒你家有沒有欠稅 可以這樣嗎那如果民眾受害\n416889\t428334\t被搶被偷去警察局報案 警察局也可以這樣要求囉你要帶稅單來三年份的稅單通通完備才可以報案 是這樣嗎在民眾有所求的時候 欸 財政部出來臨門一腳財政部可以這樣嗎\n438134\t464207\t你認為呢 可以嗎委員說得很適合那剛剛舉的例子當然也不會成立啦也不會說要求他要付稅單你還沒有做而已啦不會啦 不會這樣子做部長 我跟你相處這一年來我知道你確實是奉公守法啦我相信 但是我認為你就是過度保守跟我講的嘛 你就扛著這個十字架橫的\n466509\t468815\t就是我們國家的稅收值得\n470140\t492732\t就是我們國有財產誰都說想搶走你的十字架你的意思是這樣這個是沒錯但是其實我們的相關規定也在因為這一次在五月的時候我們也做修正了相關的規定同時我們會去有修正了嗎有修正啦五月二十八號已經做修正啦已經做修正嗎對五月二十八號五月二十八號已經修正相關的規定五月二十八號喔那就上個\n496474\t523431\t前幾天就對了前幾天你們有修正那很好很好你們這樣做很好部長我既然這樣你已經修正上個禮拜修正就對了那要記得通知這些先前有受到危害的這幾位民眾包括這位女法官好不好這個部分的回溯適用的部分我們還比較了解\n526395\t549732\t5月18日以後才算 不算 我強烈質疑我在想你連睡覺休息的時候 你做夢都夢到要怎麼樣來加強增稅 趕快質疑看我剛剛講的這警察局 消防局 你可以考慮看看不會我在想你可能是這樣子 你就是太過本位主義\n551153\t565227\t太過本位主義好不好那剛剛我講的這個醫院這個齁我跟你講你們說要會計記錄完備正確的醫院結果這一項其實多數醫院是不曉得他們不曉得說你所謂的會計記錄\n567469\t590222\t完備正確這一項他還以為說你們去查查稅那他們是這個醫院都很正常醫院診所正常有報稅繳稅以為說這樣就OK不是欸你們這一項標準是要這些醫院主動來跟你們申報結果啊我去查了一下我們現在1601家有座\n593035\t607924\t有那個自費診所的這些自費診所醫院有做收費的1601家只有6家 只有6家申請也就是說只有6家通過你所謂的報稅完備記錄 記錄完整\n615427\t637694\t只有六家那所有民眾如果未來我剛講的我們國家政策要提高生育率鼓勵生產的時候那民眾女性同胞們碰到這樣子的事情最後要把這一筆費用列為扣除額的時候又要被你們阻撓了因為那一家醫院會計紀錄不夠完備不是這樣嗎啊\n646872\t662756\t你連站著都在想怎麼收稅不是跟委員報告其實我們的相關規定會去調整跟修正也已經放寬了在委員所關心的事情我們也在努力在做我們就把這個規定提供給委員你把這個影片給我看好不好五六天前而已謝謝委員謝謝\n","txt":"我們台灣今年正式邁入超高齡社會那麼相較於日本他們是花了11年的時間從高齡社會\n進入到超高齡社會而我們台灣只有七年就七年馬上就直接跨入到超高齡社會在這個為什麼這麼快速因為我們的生育率二十多年來我們二十多年來生育率急劇下滑\n我就以我們現在統計數字而言目前我們每一位女性的國人同胞只生0.8位小孩相較於生育率已經很低的日本而言日本每位平均1.3位所以我們以上個月四月份\n我們的生育率而言我們四月份生育率僅出生了全國只出生8684位嬰兒那相較於去年同期四月我們少了2069位少了20%所以生育率急速\n而且嚴重的下滑 現在是我們國家 我們的國安問題啦那我跟妳提這件事情就是說 提到說 上個月有一則新聞有一位女法官 那麼她在我們台北市的某個診所做了人工生殖手術 要求職\n結果這一筆花費花了37萬元 理所當然這應該列入他所得稅申報列舉扣除額嘛但是竟然被國稅局把它否定掉了\n國稅局說不行 說為什麼不行說啊 這一家診所必須是會計記錄完備正確的醫院啦會計記錄完備正確的醫院天啊 國稅局到最重要的關頭的時候欸 國稅局跑出來啦意思就是說 這樣子你花費 這個就不能列入\n扣除了那我認為我認為這個是很荒唐的部長生意率下滑我們鼓勵全民\n鼓勵女性同胞們大家來生產報國這是國家政策耶我們國家應該要鼓勵才對耶結果竟然這個時候那財政部用個根本跟財政部截然無關的事情在阻撓你不覺得這莫名其妙嗎你知不知道有這個事情\n報告委員這個事情我知道那我想當然對於面對我們少子女化的一個情況政府有各項的對策我想在稅的部分也有相關的對策相關的租稅的優惠來做鼓勵那至於要報所得稅的時候你所要列舉的生育或者是醫藥的這個費用要做列舉的話我們國稅局在審核的時候\n必須要有一些相關的單據那這些單據必須具有它的一定的可信度跟信賴度那也是避免大家民眾拿到一些不可信的資料要求子孫小孩這會假的嗎這那麼多醫療的紀錄這個會是假的嗎這是衛福部去查嘛如果質疑的話不是這樣嗎那對於有關相關的一些證明文件或這個部分那如果是作假的\n那只要這個醫院他就是照你說的他的報稅紀錄很完備很正確那他就可以來作假那你也不會發現不是嗎\n不是嗎跟委員報告要生子求子是多嚴肅的事情這個會作假這個有太多醫學科學的記錄證明這怎麼會作假呢不是嗎跟委員報告所以這個部分我們財政部也進行了相關的檢討然後也修正了審核的一些要點那這裡面的規定我們也做了適度的放寬那未來這個叫適度放寬喔你現在就\n你現在就把它否決掉了不是嗎你不是就否決掉了嗎我舉例啦我們要鼓勵我們鼓勵我們政策鼓勵居住正義我們就說啊這個如果這個租金你繳納租金租金有支出特別扣除額可以申報\n租金支出的特別扣除額這一個部分我們只要求說那我們房客租屋有沒有這個契約是不是真的有付款這樣就好啊我們會去管道說你租的這個房子這個房東房屋稅有沒有繳低價稅有沒有繳他所得稅有沒有繳你要查房東有沒有繳稅完備的報稅紀錄那另外一回事那應當去查\n可是這跟房客我們要鼓勵他我們說啊你這個租金可以列這個特別扣除條例就無關嘛不是這樣嗎同樣啊我們現在要鼓勵生產不是嗎那你如果每件事情我今天跟你問這件事情看起來是小事其實我認為大事這個凸顯了我們財政部的本位主義啦\n你們這本位主義這麼做如果照這樣部長如果照這樣那以後消防隊去救火打火那就先問一下這個火災戶你稅金繳了沒你房屋稅 地價稅 你的所得稅繳了沒你家有沒有欠稅 可以這樣嗎那如果民眾受害\n被搶被偷去警察局報案 警察局也可以這樣要求囉你要帶稅單來三年份的稅單通通完備才可以報案 是這樣嗎在民眾有所求的時候 欸 財政部出來臨門一腳財政部可以這樣嗎\n你認為呢 可以嗎委員說得很適合那剛剛舉的例子當然也不會成立啦也不會說要求他要付稅單你還沒有做而已啦不會啦 不會這樣子做部長 我跟你相處這一年來我知道你確實是奉公守法啦我相信 但是我認為你就是過度保守跟我講的嘛 你就扛著這個十字架橫的\n就是我們國家的稅收值得\n就是我們國有財產誰都說想搶走你的十字架你的意思是這樣這個是沒錯但是其實我們的相關規定也在因為這一次在五月的時候我們也做修正了相關的規定同時我們會去有修正了嗎有修正啦五月二十八號已經做修正啦已經做修正嗎對五月二十八號五月二十八號已經修正相關的規定五月二十八號喔那就上個\n前幾天就對了前幾天你們有修正那很好很好你們這樣做很好部長我既然這樣你已經修正上個禮拜修正就對了那要記得通知這些先前有受到危害的這幾位民眾包括這位女法官好不好這個部分的回溯適用的部分我們還比較了解\n5月18日以後才算 不算 我強烈質疑我在想你連睡覺休息的時候 你做夢都夢到要怎麼樣來加強增稅 趕快質疑看我剛剛講的這警察局 消防局 你可以考慮看看不會我在想你可能是這樣子 你就是太過本位主義\n太過本位主義好不好那剛剛我講的這個醫院這個齁我跟你講你們說要會計記錄完備正確的醫院結果這一項其實多數醫院是不曉得他們不曉得說你所謂的會計記錄\n完備正確這一項他還以為說你們去查查稅那他們是這個醫院都很正常醫院診所正常有報稅繳稅以為說這樣就OK不是欸你們這一項標準是要這些醫院主動來跟你們申報結果啊我去查了一下我們現在1601家有座\n有那個自費診所的這些自費診所醫院有做收費的1601家只有6家 只有6家申請也就是說只有6家通過你所謂的報稅完備記錄 記錄完整\n只有六家那所有民眾如果未來我剛講的我們國家政策要提高生育率鼓勵生產的時候那民眾女性同胞們碰到這樣子的事情最後要把這一筆費用列為扣除額的時候又要被你們阻撓了因為那一家醫院會計紀錄不夠完備不是這樣嗎啊\n你連站著都在想怎麼收稅不是跟委員報告其實我們的相關規定會去調整跟修正也已經放寬了在委員所關心的事情我們也在努力在做我們就把這個規定提供給委員你把這個影片給我看好不好五六天前而已謝謝委員謝謝\n","vtt":"WEBVTT\n\n00:05.230 --> 00:09.293\n我們台灣今年正式邁入超高齡社會那麼相較於日本他們是花了11年的時間從高齡社會\n\n00:35.601 --> 00:58.064\n進入到超高齡社會而我們台灣只有七年就七年馬上就直接跨入到超高齡社會在這個為什麼這麼快速因為我們的生育率二十多年來我們二十多年來生育率急劇下滑\n\n00:59.366 --> 01:23.269\n我就以我們現在統計數字而言目前我們每一位女性的國人同胞只生0.8位小孩相較於生育率已經很低的日本而言日本每位平均1.3位所以我們以上個月四月份\n\n01:24.417 --> 01:41.152\n我們的生育率而言我們四月份生育率僅出生了全國只出生8684位嬰兒那相較於去年同期四月我們少了2069位少了20%所以生育率急速\n\n01:49.571 --> 02:10.612\n而且嚴重的下滑現在是我們國家我們的國安問題啦那我跟妳提這件事情就是說提到說上個月有一則新聞有一位女法官那麼她在我們台北市的某個診所做了人工生殖手術要求職\n\n02:12.390 --> 02:28.613\n結果這一筆花費花了37萬元理所當然這應該列入他所得稅申報列舉扣除額嘛但是竟然被國稅局把它否定掉了\n\n02:30.010 --> 02:57.830\n國稅局說不行說為什麼不行說啊這一家診所必須是會計記錄完備正確的醫院啦會計記錄完備正確的醫院天啊國稅局到最重要的關頭的時候欸國稅局跑出來啦意思就是說這樣子你花費這個就不能列入\n\n02:58.786 --> 03:08.928\n扣除了那我認為我認為這個是很荒唐的部長生意率下滑我們鼓勵全民\n\n03:10.936 --> 03:33.761\n鼓勵女性同胞們大家來生產報國這是國家政策耶我們國家應該要鼓勵才對耶結果竟然這個時候那財政部用個根本跟財政部截然無關的事情在阻撓你不覺得這莫名其妙嗎你知不知道有這個事情\n\n03:35.574 --> 03:55.428\n報告委員這個事情我知道那我想當然對於面對我們少子女化的一個情況政府有各項的對策我想在稅的部分也有相關的對策相關的租稅的優惠來做鼓勵那至於要報所得稅的時候你所要列舉的生育或者是醫藥的這個費用要做列舉的話我們國稅局在審核的時候\n\n03:57.569 --> 04:23.906\n必須要有一些相關的單據那這些單據必須具有它的一定的可信度跟信賴度那也是避免大家民眾拿到一些不可信的資料要求子孫小孩這會假的嗎這那麼多醫療的紀錄這個會是假的嗎這是衛福部去查嘛如果質疑的話不是這樣嗎那對於有關相關的一些證明文件或這個部分那如果是作假的\n\n04:24.827 --> 04:37.923\n那只要這個醫院他就是照你說的他的報稅紀錄很完備很正確那他就可以來作假那你也不會發現不是嗎\n\n04:39.585 --> 04:46.967\n不是嗎跟委員報告要生子求子是多嚴肅的事情這個會作假這個有太多醫學科學的記錄證明這怎麼會作假呢不是嗎跟委員報告所以這個部分我們財政部也進行了相關的檢討然後也修正了審核的一些要點那這裡面的規定我們也做了適度的放寬那未來這個叫適度放寬喔你現在就\n\n05:09.692 --> 05:30.461\n你現在就把它否決掉了不是嗎你不是就否決掉了嗎我舉例啦我們要鼓勵我們鼓勵我們政策鼓勵居住正義我們就說啊這個如果這個租金你繳納租金租金有支出特別扣除額可以申報\n\n05:31.826 --> 06:00.176\n租金支出的特別扣除額這一個部分我們只要求說那我們房客租屋有沒有這個契約是不是真的有付款這樣就好啊我們會去管道說你租的這個房子這個房東房屋稅有沒有繳低價稅有沒有繳他所得稅有沒有繳你要查房東有沒有繳稅完備的報稅紀錄那另外一回事那應當去查\n\n06:01.209 --> 06:25.286\n可是這跟房客我們要鼓勵他我們說啊你這個租金可以列這個特別扣除條例就無關嘛不是這樣嗎同樣啊我們現在要鼓勵生產不是嗎那你如果每件事情我今天跟你問這件事情看起來是小事其實我認為大事這個凸顯了我們財政部的本位主義啦\n\n06:27.199 --> 06:33.282\n你們這本位主義這麼做如果照這樣部長如果照這樣那以後消防隊去救火打火那就先問一下這個火災戶你稅金繳了沒你房屋稅地價稅你的所得稅繳了沒你家有沒有欠稅可以這樣嗎那如果民眾受害\n\n06:56.889 --> 07:08.334\n被搶被偷去警察局報案警察局也可以這樣要求囉你要帶稅單來三年份的稅單通通完備才可以報案是這樣嗎在民眾有所求的時候欸財政部出來臨門一腳財政部可以這樣嗎\n\n07:18.134 --> 07:44.207\n你認為呢可以嗎委員說得很適合那剛剛舉的例子當然也不會成立啦也不會說要求他要付稅單你還沒有做而已啦不會啦不會這樣子做部長我跟你相處這一年來我知道你確實是奉公守法啦我相信但是我認為你就是過度保守跟我講的嘛你就扛著這個十字架橫的\n\n07:46.509 --> 07:48.815\n就是我們國家的稅收值得\n\n07:50.140 --> 08:12.732\n就是我們國有財產誰都說想搶走你的十字架你的意思是這樣這個是沒錯但是其實我們的相關規定也在因為這一次在五月的時候我們也做修正了相關的規定同時我們會去有修正了嗎有修正啦五月二十八號已經做修正啦已經做修正嗎對五月二十八號五月二十八號已經修正相關的規定五月二十八號喔那就上個\n\n08:16.474 --> 08:43.431\n前幾天就對了前幾天你們有修正那很好很好你們這樣做很好部長我既然這樣你已經修正上個禮拜修正就對了那要記得通知這些先前有受到危害的這幾位民眾包括這位女法官好不好這個部分的回溯適用的部分我們還比較了解\n\n08:46.395 --> 09:09.732\n5月18日以後才算不算我強烈質疑我在想你連睡覺休息的時候你做夢都夢到要怎麼樣來加強增稅趕快質疑看我剛剛講的這警察局消防局你可以考慮看看不會我在想你可能是這樣子你就是太過本位主義\n\n09:11.153 --> 09:25.227\n太過本位主義好不好那剛剛我講的這個醫院這個齁我跟你講你們說要會計記錄完備正確的醫院結果這一項其實多數醫院是不曉得他們不曉得說你所謂的會計記錄\n\n09:27.469 --> 09:50.222\n完備正確這一項他還以為說你們去查查稅那他們是這個醫院都很正常醫院診所正常有報稅繳稅以為說這樣就OK不是欸你們這一項標準是要這些醫院主動來跟你們申報結果啊我去查了一下我們現在1601家有座\n\n09:53.035 --> 10:07.924\n有那個自費診所的這些自費診所醫院有做收費的1601家只有6家只有6家申請也就是說只有6家通過你所謂的報稅完備記錄記錄完整\n\n10:15.427 --> 10:37.694\n只有六家那所有民眾如果未來我剛講的我們國家政策要提高生育率鼓勵生產的時候那民眾女性同胞們碰到這樣子的事情最後要把這一筆費用列為扣除額的時候又要被你們阻撓了因為那一家醫院會計紀錄不夠完備不是這樣嗎啊\n\n10:46.872 --> 11:02.756\n你連站著都在想怎麼收稅不是跟委員報告其實我們的相關規定會去調整跟修正也已經放寬了在委員所關心的事情我們也在努力在做我們就把這個規定提供給委員你把這個影片給我看好不好五六天前而已謝謝委員謝謝\n\n","segments":[{"start":5.23,"end":9.293,"text":"我們台灣今年正式邁入超高齡社會那麼相較於日本他們是花了11年的時間從高齡社會"},{"start":35.601,"end":58.064,"text":"進入到超高齡社會而我們台灣只有七年就七年馬上就直接跨入到超高齡社會在這個為什麼這麼快速因為我們的生育率二十多年來我們二十多年來生育率急劇下滑"},{"start":59.366,"end":83.269,"text":"我就以我們現在統計數字而言目前我們每一位女性的國人同胞只生0.8位小孩相較於生育率已經很低的日本而言日本每位平均1.3位所以我們以上個月四月份"},{"start":84.417,"end":101.152,"text":"我們的生育率而言我們四月份生育率僅出生了全國只出生8684位嬰兒那相較於去年同期四月我們少了2069位少了20%所以生育率急速"},{"start":109.571,"end":130.612,"text":"而且嚴重的下滑 現在是我們國家 我們的國安問題啦那我跟妳提這件事情就是說 提到說 上個月有一則新聞有一位女法官 那麼她在我們台北市的某個診所做了人工生殖手術 要求職"},{"start":132.39,"end":148.613,"text":"結果這一筆花費花了37萬元 理所當然這應該列入他所得稅申報列舉扣除額嘛但是竟然被國稅局把它否定掉了"},{"start":150.01,"end":177.83,"text":"國稅局說不行 說為什麼不行說啊 這一家診所必須是會計記錄完備正確的醫院啦會計記錄完備正確的醫院天啊 國稅局到最重要的關頭的時候欸 國稅局跑出來啦意思就是說 這樣子你花費 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地價稅 你的所得稅繳了沒你家有沒有欠稅 可以這樣嗎那如果民眾受害"},{"start":416.889,"end":428.334,"text":"被搶被偷去警察局報案 警察局也可以這樣要求囉你要帶稅單來三年份的稅單通通完備才可以報案 是這樣嗎在民眾有所求的時候 欸 財政部出來臨門一腳財政部可以這樣嗎"},{"start":438.134,"end":464.207,"text":"你認為呢 可以嗎委員說得很適合那剛剛舉的例子當然也不會成立啦也不會說要求他要付稅單你還沒有做而已啦不會啦 不會這樣子做部長 我跟你相處這一年來我知道你確實是奉公守法啦我相信 但是我認為你就是過度保守跟我講的嘛 你就扛著這個十字架橫的"},{"start":466.509,"end":468.815,"text":"就是我們國家的稅收值得"},{"start":470.14,"end":492.732,"text":"就是我們國有財產誰都說想搶走你的十字架你的意思是這樣這個是沒錯但是其實我們的相關規定也在因為這一次在五月的時候我們也做修正了相關的規定同時我們會去有修正了嗎有修正啦五月二十八號已經做修正啦已經做修正嗎對五月二十八號五月二十八號已經修正相關的規定五月二十八號喔那就上個"},{"start":496.474,"end":523.431,"text":"前幾天就對了前幾天你們有修正那很好很好你們這樣做很好部長我既然這樣你已經修正上個禮拜修正就對了那要記得通知這些先前有受到危害的這幾位民眾包括這位女法官好不好這個部分的回溯適用的部分我們還比較了解"},{"start":526.395,"end":549.732,"text":"5月18日以後才算 不算 我強烈質疑我在想你連睡覺休息的時候 你做夢都夢到要怎麼樣來加強增稅 趕快質疑看我剛剛講的這警察局 消防局 你可以考慮看看不會我在想你可能是這樣子 你就是太過本位主義"},{"start":551.153,"end":565.227,"text":"太過本位主義好不好那剛剛我講的這個醫院這個齁我跟你講你們說要會計記錄完備正確的醫院結果這一項其實多數醫院是不曉得他們不曉得說你所謂的會計記錄"},{"start":567.469,"end":590.222,"text":"完備正確這一項他還以為說你們去查查稅那他們是這個醫院都很正常醫院診所正常有報稅繳稅以為說這樣就OK不是欸你們這一項標準是要這些醫院主動來跟你們申報結果啊我去查了一下我們現在1601家有座"},{"start":593.035,"end":607.924,"text":"有那個自費診所的這些自費診所醫院有做收費的1601家只有6家 只有6家申請也就是說只有6家通過你所謂的報稅完備記錄 記錄完整"},{"start":615.427,"end":637.694,"text":"只有六家那所有民眾如果未來我剛講的我們國家政策要提高生育率鼓勵生產的時候那民眾女性同胞們碰到這樣子的事情最後要把這一筆費用列為扣除額的時候又要被你們阻撓了因為那一家醫院會計紀錄不夠完備不是這樣嗎啊"},{"start":646.872,"end":662.756,"text":"你連站著都在想怎麼收稅不是跟委員報告其實我們的相關規定會去調整跟修正也已經放寬了在委員所關心的事情我們也在努力在做我們就把這個規定提供給委員你把這個影片給我看好不好五六天前而已謝謝委員謝謝"}]}}},"gazette":{"lineno":805,"blocks":[["王委員世堅：（12時44分）謝謝主席，請財政部莊部長。"],["主席：請莊部長。"],["莊部長翠雲：委員好。"],["王委員世堅：莊部長，我們臺灣今年正式邁入超高齡社會，相較於日本，他們是花了11年的時間，從高齡社會進入到超高齡社會，而我們臺灣只有7年，7年馬上就直接跨入到超高齡社會，為什麼這麼快速？因為二十多年來我們的生育率急遽下滑，以我們現在的統計數字而言，目前我們每一位女性的國人同胞只生0.8位小孩，相較於生育率已經很低的日本而言，日本每位女性平均生1.3位小孩，以上個月（4月份）的生育率而言，我們4月份全國僅出生8,684位嬰兒，相較於去年同期少了2,069位，少了20%，所以生育率急速而且嚴重的下滑，現在是我們的國安問題。","我跟你提這件事情是因為，上個月有一則新聞說，有一位女法官在臺北市的某個診所做了人工生殖手術要求子，這一筆花費花了37萬元，理所當然，這應該列入所得稅申報的列舉扣除額，但是竟然被國稅局否定掉了，國稅局說不行，為什麼不行？國稅局說這一家診所必須是會計紀錄完備正確的醫院。天啊！到最重要的關頭的時候，國稅局跑出來了，意思就是說這樣子你的這個花費就不能列入扣除額。我認為這個是很荒唐的，部長，生育率下滑，我們鼓勵全民、鼓勵女性同胞們大家來生產報國，這是國家政策，我們國家應該要鼓勵才對耶！結果竟然財政部用個根本跟財政部截然無關的事情在阻撓，你不覺得這很莫名其妙嗎？你知不知道有這個事情？"],["莊部長翠雲：報告委員，這個事情我知道，面對我們少子女化的情況，政府有各項的對策，在稅的部分也有相關的租稅優惠來做鼓勵，至於要報所得稅的時候，你所要列舉的生育或者是醫藥的費用，要做列舉的話，我們國稅局在審核的時候必須要有些相關的單據，這些單據必須具有一定的可信度跟信賴度，也是避免民眾拿到一些不可信的資料……"],["王委員世堅：要求子、生小孩，這會是假的嗎？有那麼多醫療的紀錄，這個會是假的嗎？如果質疑的話，請衛福部去查嘛！不是這樣嗎？"],["莊部長翠雲：對於相關的一些證明文件或這個部分……"],["王委員世堅：如果照你說的，那只要這個醫院它的報稅紀錄很完備、很正確，它就可以來作假，你也不會發現，不是嗎？"],["莊部長翠雲：跟委員報告，所以這個部分……"],["王委員世堅：要生子、求子是多嚴肅的事情，這個會作假？這個有太多醫學、科學的紀錄證明，這怎麼會作假呢？不是嗎？"],["莊部長翠雲：跟委員報告，所以這個部分我們財政部也進行了相關的檢討，也修正了一些審核的要點，裡面的規定我們也做了適度的放寬，未來我們也會做放寬……"],["王委員世堅：這個叫「適度放寬」喔？你現在就把它否決掉了，不是嗎？你不是就否決掉了嗎？我舉例，我們的政策鼓勵居住正義，我們就說如果繳納租金，有租金支出特別扣除額，就是可以申報租金支出的特別扣除額，針對這個部分，我們只要求房客租屋有沒有契約、是不是真的有付款這樣就好，我們會去管到租屋的房東房屋稅有沒有繳、地價稅有沒有繳、所得稅有沒有繳？你要查房東有沒有繳稅、有沒有完備的報稅紀錄是另外一回事，那應當去查，可是這跟我們要鼓勵房客、讓他們的租金可以列特別扣除額無關，不是這樣嗎？同樣地，我們現在要鼓勵生產，不是嗎？如果每件事情……","我今天問你這件事情，看起來是小事，只有我認為是大事，這個突顯了財政部的本位主義，你們的本位主義這麼重！部長，如果照這樣，以後消防隊去救火、打火，就先問一下火災受災戶：你的租金繳了沒？房屋稅、地價稅、所得稅繳了沒？你家有沒有欠稅？可以這樣嗎？如果民眾受害、被搶、被偷，去警察局報案，警察局也可以這樣要求，要他們帶稅單來，3年份的稅單統統完備才可以報案，是這樣嗎？在民眾有所求的時候，財政部出來臨門一腳，財政部可以這樣嗎？你認為呢？可以嗎？"],["莊部長翠雲：委員說的很是，剛剛舉的例子當然也不會成立，也不會要求他要附稅單……"],["王委員世堅：你還沒有做而已！"],["莊部長翠雲：不會啦，不會這樣子做。事實上跟委員報告……"],["王委員世堅：部長，我跟你說，我跟你相處這一年來，我知道你確實是奉公守法，我相信，但我認為你就是過度保守，就像我講的，你就扛著這個十字架，橫的就是我們國家的稅收，直的就是我們國有財產，誰都休想搶走你的十字架！你的意思是這樣……"],["莊部長翠雲：不是，跟委員報告……"],["王委員世堅：這個是沒錯，但是……"],["莊部長翠雲：其實我們的相關規定也因為這一次在5月的時候就修正了，同時我們會去輔導……"],["王委員世堅：有修正了嗎？"],["莊部長翠雲：有修正了……"],["王委員世堅：我剛剛講的那一條有修正嗎？"],["莊部長翠雲：5月28號已經做修正了，也放寬……"],["王委員世堅：已經做修正了嗎？"],["莊部長翠雲：對，5月28號……"],["王委員世堅：這是上個月發生的新聞耶！"],["莊部長翠雲：5月28號已經修正相關的規定……"],["王委員世堅：5月28號？"],["莊部長翠雲：對。"],["王委員世堅：那就是前幾天就對了？"],["莊部長翠雲：是，修正相關規定了。"],["王委員世堅：好，前幾天你們有修正了？"],["莊部長翠雲：是。"],["王委員世堅：那很好！很好！你們這樣做很好。部長，既然這樣，你已經修正了，上個禮拜修正就對了，那要記得通知先前有受到危害的這幾位民眾，包括這位女法官，好不好？"],["莊部長翠雲：這個部分的回溯適用，我們還必須要瞭解……"],["王委員世堅：你又來了！5月28號以後才算？"],["莊部長翠雲：對。"],["王委員世堅：部長，我強烈質疑，我在想，你連睡覺、休息的時候，做夢都夢到要怎麼樣加強徵稅，要趕快……"],["莊部長翠雲：沒有。"],["王委員世堅：我剛剛講的警察局、消防局，你可以考慮看看。"],["莊部長翠雲：不會。"],["王委員世堅：我在想你可能是這樣子。"],["莊部長翠雲：不會，我不會這樣想。"],["王委員世堅：你就是太過本位主義，好不好？剛剛我講的醫院的部分，你們說要會計紀錄完備正確的醫院，結果這一項其實多數醫院是不曉得的，他們不曉得你所謂的會計紀錄完備正確這一項，還以為你們去查查稅，他們醫院、診所也都很正常，有報稅、繳稅，以為這樣就OK，不是耶！你們這一項標準是要這些醫院主動來跟你們申報，結果我去查了一下，現在1,601家有做自費診所的醫院、有做收費的，只有6家申請，也就是說，只有6家通過你所謂的報稅紀錄完備正確，只有6家耶！所有民眾如果未來……就像我剛剛講的，我們國家政策要提高生育率、鼓勵生產的時候，民眾、女性同胞們碰到這樣子的事情，最後要把這筆費用列為扣除額的時候，又要被你們阻撓，因為那家醫院會計紀錄不夠完備，不是這樣嗎？"],["莊部長翠雲：不是。"],["王委員世堅：你連站著都在想怎麼收稅、怎麼徵稅？"],["莊部長翠雲：不是，跟委員報告，其實我們的相關規定會去調整跟修正，也已經放寬了，委員所關心的事情我們已經努力在做……"],["王委員世堅：好，5月28號……"],["莊部長翠雲：對。"],["王委員世堅：你說5月28號，就上禮拜的事情，五、六天前嘛。"],["莊部長翠雲：我們就把這個規定提供給委員。"],["王委員世堅：好，你把這個影印給我看，好不好？"],["莊部長翠雲：好。"],["王委員世堅：五、六天前而已。好，謝謝。"],["莊部長翠雲：謝謝委員。"],["主席：這個問題上個禮拜李彥秀委員有質詢過，所以後來就修正了。謝謝王委員。","接著我們請黃國昌委員。"]],"agenda":{"page_end":376,"meet_id":"委員會-11-3-20-15","speakers":["賴士葆","吳秉叡","鍾佳濱","李坤城","林德福","陳玉珍","黃珊珊","王鴻薇","賴惠員","郭國文","李彥秀","顏寬恒","王世堅","黃國昌","羅明才","鄭天財Sra Kacaw","許宇甄","張啓楷","葉元之","徐欣瑩","邱鎮軍","林思銘","蘇清泉","王美惠","陳冠廷"],"page_start":299,"meetingDate":["2025-06-04"],"gazette_id":"1145601","agenda_lcidc_ids":["1145601_00007"],"meet_name":"立法院第11屆第3會期財政委員會第15次全體委員會議紀錄","content":"一、本院台灣民眾黨黨團，有鑑於行政院主計總處行文各縣市政府，將中央編列給地方政府的一\n般性補助款自114年度5至12月份分配及撥付數全數改為未分配數，已嚴重違反立法院通案刪減、\n促進政府資源有效配置之決議精神。中央政府預算編列浮濫，原編列三兆一千億元，立法院通案\n刪減後仍有二兆九千億餘元之數，為中華民國史上最高之中央政府總預算，本院本於職責審議預\n算，以督促中央政府增進財務效能、減少不當經濟支出甚至浪費之目的，中央政府不思檢討如何\n有效節用分配資源，卻意圖慷地方政府之慨，緊縮一般性補助款補助事項，將直轄市、準用直轄\n市規定之縣及縣（市）基本財政收支差短與定額設算之教育、社會福利及基本設施等改為未分配\n數，此舉不僅違反原預算刪減提案之意旨，更將嚴重影響地方財政及運作，對地方長期建設造成\n劇烈衝擊。爰建請院會作成決議：「行政院主計總處應依立法院審議中華民國114年度中央政府\n總預算案通案刪減之決議意旨，由中央各機關及所屬編列之預算刪減調整，並立即將一般性補助\n款足額撥付予地方政府。」請公決案；二、邀請行政院主計總處陳主計長淑姿、財政部莊部長翠\n雲、內政部劉部長世芳及法務部就「近十年中央政府依財政收支劃分法、地方制度法等地方政府\n之補助情形及對均衡地方經濟發展之成效」進行專題報告，並備質詢","agenda_id":"1145601_00006"}}}