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00:00:21,297\n主席在場的委員先進列席的政府機關司長官員會場工作夥伴媒體記者女士先生有請我們財政部莊部長請莊部長還有交通部的趙專門委員交通部趙專門委員衛福部的吳副司長是衛福部吳副司長經濟部的邱署長請準備經濟部邱署長委員好\n\n2\n00:00:26,455 --> 00:00:54,720\n部長我想台灣高齡化社會那你覺得高齡化社會有哪些現象我們現在台灣還有那種三代同堂的大家庭嗎多不多現在都是小家庭那超高齡化社會年長者超過65歲上我考一下你知道嗎現在65歲上的長者持有聲音障礙手冊的多不多比例多少大概應該就我們了解跟衛福部聊大概有超過一半\n\n3\n00:00:55,202 --> 00:01:14,827\n超過一半長照師副市長在嗎怎麼剛剛有請你你沒有上來呢對那就打啊有沒有好報告委員就是我們的長者人口已經降兩成了有身障手臭了多少\n\n4\n00:01:19,791 --> 00:01:44,694\n我们的那个身障者的人口大概是120万左右我是问你65岁以上的占比65岁以上的大概差不多一半左右对嘛所以只要65岁年龄超过65岁一半有身障手册来再请庄部长来我们看一下这些人他的身心障碍别他可能要去洗肾有可能要去采买对不对还常常回诊需求那富康巴士够不够\n\n5\n00:01:46,921 --> 00:02:09,945\n你們有沒有照顧長者的經驗在場你們在台前的有沒有人照顧來再問一下社會師長照師是不是富康巴士足以滿足這些需求嗎地方政府的目前來說就是除了富康巴士以外那當然在長照的部分也還有交通接送的一些那家人是不是最主要的支持者\n\n6\n00:02:10,962 --> 00:02:37,604\n同住家人同住家人是會有協助照顧然後跟生長還有長照的相關資源所以我們現在長輩要照顧你要靠政府還是不夠主要是家庭我們看一下照顧長輩的我們看到一個二親等的規定我再告訴你什麼是二親等二親等是你的配偶是一親等你的手足是一親等不可能你的遵信者來照顧你對不對六十五歲上的人這些人\n\n7\n00:02:38,530 --> 00:03:07,492\n可能都没有办法照顾他那他的一亲人的子女如果他是没有子女的或者说他有子女但是子女不在他的孙子女可能年纪还小没有领驾照那跟他同住的他的侄生跟他配偶的侄生如果跟他同住有没有可能来协助照顾这个长辈家人的照顾是一定会有的我是说这样的一个\n\n8\n00:03:08,735 --> 00:03:23,501\n照顧的狀況二親等的可能性只要遇到沒有子女的幾乎就很難三親等的反而還有機會對不對是不是這樣子二等親三等親好往下看那現在我們的使用牌照稅法怎麼規定怎麼規定\n\n9\n00:03:26,294 --> 00:03:51,036\n目前使用牌照稅法對於持有身心障礙本人配偶或同一戶二親等以內的親屬所有才能夠幫他開車得到這個使用牌照稅的減免是不是這樣子目前是對一個同戶級二親等那如果剛剛我那個情況二親等的都很困難的情況下又是無子女的他的直升來照顧他可不可以得到同樣的優惠\n\n10\n00:03:54,489 --> 00:04:23,112\n現在法令不行嘛所以我就提出修法嘛往下看下一件我們的條文條文條文不見了好沒辦法我們這裡呢是說以二清等以內的所有那麼我希望把它加入如果只要同住不受二清等的限制那至於不受這個限制哪些可以納入你們再去\n\n11\n00:04:23,953 --> 00:04:44,520\n按照實際的需求去擬定可以嗎第一個就是說我們現在因為是以戶籍戶籍登記他比較明確那同住那在基增機關目前來說我現在不是說同住不好認定啦我是說不受二輕等的限制啦只要有這個事實他是三輕等的直升也可不可以適用使用牌照稅的優惠\n\n12\n00:04:45,604 --> 00:05:13,377\n你是指说把二清等放宽为三清等我没有说三清等我说不受这个限制但是什么样的人可以纳入就不要那么的硬邦邦的我已经告诉你目前现行法二清等的实况上很困难他只要没有子女几乎没有二清等以内的可以照顾他但是如果有同住的其他的直生或者其他的人经过你们认定的来我问一下卫福部那个常导师知不知识\n\n13\n00:05:15,339 --> 00:05:42,492\n知不支持知不支持同住家人來照顧他的長者簡單講知不支持啦等於是說針對照顧者的這個部分你簡單回答嘛知不支持同住家人照顧長者嘛可以減輕家庭照顧者的負擔所以支持嘛對不對那只是說法規的部分我們其實還是遵守財政部法規你們要遵守嘛所以告訴財政部我修這個法讓你們有機會不受這個二金人的限制知不支持嘛\n\n14\n00:05:44,042 --> 00:06:10,847\n聽懂了沒有問財政部長跟委員報告當然這個部分要放寬以後讓身心障礙的人都可以運用這個行政部門但是這個是地方稅我們其實還要尊重地方政府的一個看法所以你們可以授權讓地方政府根據他們的需求高齡化嚴重的他們自然的放得比較寬是不是這樣子你們在稅法上的制定不要那麼的死硬\n\n15\n00:06:11,787 --> 00:06:39,480\n這些人民有實際需求的你不要為德不足你定了一個二清等結果實際上太少人能夠適用不能達到照顧的美意這就很可惜好不好往下看接下來我們來看一下那個經濟部台灣是不是成為全世界少數具有自製氫能電巴的一個國家我們有一個\n\n16\n00:06:40,458 --> 00:06:56,200\n自製的電巴還有有加輕站而且我們的氫能巴呢氫能巴不是電巴氫能巴是人家的一半現在要引進我們的自製率可以達到7乘5還要引進地量氫燃料還有電池的重型卡車署長是不是這樣子\n\n17\n00:06:57,966 --> 00:07:24,833\n對因為這個輕能車的話也是一個國際上一個發展的一個重要的方向所以我們經濟部也會支持一些相關產業的一些技術的研發來support這個輕能車的一個發展所以經濟部是支持的好往下看那輕能車它除了補助有沒有機會免稅在經濟部的立場來講如果輕能車我們要發展有補助嘛補助是經濟部產業的角色嘛那你支不支持也比照電動車可以免稅還要使用牌照稅\n\n18\n00:07:25,803 --> 00:07:49,341\n輕能車現在就認定上來講也是屬於電動車的一種所以可以得到貨物稅跟使用牌照稅的減免可以嗎確定點頭來財政部長讓你坐球給你了你爽快的點頭就很簡單這個輕能車這個部分經車輛主管機關交通部認定它是屬於完全以電能為動力的電動車的範圍所以可以嗎對如果是這樣認定的話\n\n19\n00:07:50,680 --> 00:08:16,465\n那就可以好來這部長繼續來謝謝署長來我們現在問一下普發現金回顧一下普發現金在疫情之間三倍券五倍券目的是鼓勵消費對不對部長是的那目前普發現金1萬元是要鼓勵消費嗎還是讓部分民眾減輕負擔滿足到急迫的需求對不對我想都有都有好那如果沒有急迫需求的我們不鼓勵這沒有急迫需求的1萬元他拿去儲蓄或投資\n\n20\n00:08:19,457 --> 00:08:44,927\n大家領了以後各自有自己的想法自己去運用嘛所以這個普發現金一萬會急著去領的是有急需的對不對但是如果不是很急的我們希望他儲蓄或者是投資那投資的部分我們目前行政院的政策不是你財政部的政策行政院的政策是不是要讓台灣打造成雅致中心是不是行政院的政策財政部支不支持\n\n21\n00:08:46,058 --> 00:08:59,280\n行政院政策財政部當然是遵循所以我們鼓勵投資TISA我們要免徵資本利得稅鼓勵二則一課稅可抵稅額只要不完整所得稅課稅原則之下財政部都會支持對不對\n\n22\n00:09:00,871 --> 00:09:17,401\n有關TISA現在的限制裡面有啊寫在這裡鼓勵所得併入眾所稅後有5%的免稅上限8萬元或不併入所得採稅率28%分離課稅或者債券的利息採分離課稅10%對不對現在都有這個方式可以再進一步往下看\n\n23\n00:09:18,451 --> 00:09:38,590\n來我們舉例以前我要上班的時代我們會盡量的想辦法爭取加薪現在的上班族不是只有看加薪他希望財富自由他會有被動收入被動收入就去投資就算年薪50萬他可能也會去投資這些投資的內容假設這個個案年薪50萬鼓勵有10萬元很厲害被動所得還不錯\n\n24\n00:09:42,813 --> 00:10:06,278\n扣掉這些免稅額扣除額薪資扣除額之後可能乘以5%的所得稅適用稅率要繳7700元的稅如果是用目前財政部的做法他這個10萬元的目前是8.5%為上限他可以得到8500元的可抵稅率所以7700減去8500他可以退回800元是不是這樣子好就是這樣子嘛所以\n\n25\n00:10:09,822 --> 00:10:28,752\n這個是有鼓勵效果的對不對好那現在呢假如說我們也鼓勵說他如果有到的這個1萬元的現金他去買TESA連續10個月因為TESA要每個月至少1000我們鼓勵他限定期定額那他把這個被動收入存下去之後呢\n\n26\n00:10:29,432 --> 00:10:54,091\n只要他有做這個動作我們就讓他的那8.5%提升到10%換言之他可退稅的金額變成可以退多少退1300元退1300元OK部長你覺得這樣有沒有鼓勵那些比較不是手頭很寬裕但是他對未來有期望他希望讓自己的未來更美麗我們用這樣的稅率來支持他\n\n27\n00:10:55,505 --> 00:11:09,196\n剛剛那個情況8.5%只能退700如果他有把TESA這1萬元在未來4個月內他有持續的去購買我們就讓他明年呢有機會多退一些錢您支持嗎如果您委員您這邊是指指就普發1萬元這個部分對我只是說普發1萬元TESA這個部分去來做投資趕快\n\n28\n00:11:22,318 --> 00:11:32,615\n趕快演繹因為這個明年才用嘛如果說他今年有把這一萬元去買TESA定期定額至少一千延續十個月你告訴他這樣明年你可以多退一千五\n\n29\n00:11:33,479 --> 00:11:57,484\n你覺得他開不開心我想這個部分我們再來不是再來研究要趕快急著去促成行政院的政策財政部要一體支持不要談到減稅你們就扣的跟什麼一樣好不好了解好那最後一個你們要看你們端出來了我已經講很久了在2025年行動支付享有的營業稅1%的優惠即將落幕什麼時候可以推出新的延續型的優化的政策\n\n30\n00:11:59,002 --> 00:12:19,114\n目前正在處理當中現在是幾月現在11月現在11月5號請問什麼時候可以推出請委員來請署長來補充報告委員我們現在已經立好方案了然後現在請國際局表示意見因為總是要確認基金事務上的肯定性等國際局表現意見國際局會拖著不表示意見嗎不會不敢不敢嗎那11月底可不可以公布\n\n31\n00:12:20,354 --> 00:12:35,382\n11月底可能部長爽快的答應一下11月底前公佈好不好部長11月底前公佈好不好讓這些中小型的業者有機會吧不要什麼好事都拖到最後一刻好不好我們就以這個為目標好謝謝好謝謝中嘉賓委員的質詢\n\n32\n00:12:41,638 --> 00:12:51,684\n好我做一下宣告待會李昆城委員發言完畢然後我林思銘委員發言之後我們休息十分鐘接下來我們請李昆城委員質詢\n\n","tsv":"start\tend\ttext\n169\t21297\t主席在場的委員先進列席的政府機關司長官員會場工作夥伴媒體記者女士先生有請我們財政部莊部長請莊部長還有交通部的趙專門委員交通部趙專門委員衛福部的吳副司長是衛福部吳副司長經濟部的邱署長請準備經濟部邱署長委員好\n26455\t54720\t部長我想台灣高齡化社會那你覺得高齡化社會有哪些現象我們現在台灣還有那種三代同堂的大家庭嗎多不多現在都是小家庭那超高齡化社會年長者超過65歲上我考一下你知道嗎現在65歲上的長者持有聲音障礙手冊的多不多比例多少大概應該就我們了解跟衛福部聊大概有超過一半\n55202\t74827\t超過一半 長照師 副市長在嗎怎麼剛剛有請你 你沒有上來呢對 那就打啊有沒有好 報告委員就是我們的長者人口已經降兩成了有身障手臭了多少\n79791\t104694\t我们的那个身障者的人口大概是120万左右我是问你65岁以上的占比65岁以上的大概差不多一半左右对嘛所以只要65岁年龄超过65岁一半有身障手册来再请庄部长来我们看一下这些人他的身心障碍别他可能要去洗肾有可能要去采买对不对还常常回诊需求那富康巴士够不够\n106921\t129945\t你們有沒有照顧長者的經驗在場你們在台前的有沒有人照顧來再問一下社會師長照師是不是富康巴士足以滿足這些需求嗎地方政府的目前來說就是除了富康巴士以外那當然在長照的部分也還有交通接送的一些那家人是不是最主要的支持者\n130962\t157604\t同住家人同住家人是會有協助照顧然後跟生長還有長照的相關資源所以我們現在長輩要照顧你要靠政府還是不夠主要是家庭我們看一下照顧長輩的我們看到一個二親等的規定我再告訴你什麼是二親等二親等是你的配偶是一親等你的手足是一親等不可能你的遵信者來照顧你對不對六十五歲上的人這些人\n158530\t187492\t可能都没有办法照顾他那他的一亲人的子女如果他是没有子女的或者说他有子女但是子女不在他的孙子女可能年纪还小没有领驾照那跟他同住的他的侄生跟他配偶的侄生如果跟他同住有没有可能来协助照顾这个长辈家人的照顾是一定会有的我是说这样的一个\n188735\t203501\t照顧的狀況二親等的可能性只要遇到沒有子女的幾乎就很難三親等的反而還有機會對不對是不是這樣子二等親三等親好往下看那現在我們的使用牌照稅法怎麼規定怎麼規定\n206294\t231036\t目前使用牌照稅法對於持有身心障礙本人配偶或同一戶二親等以內的親屬所有才能夠幫他開車得到這個使用牌照稅的減免是不是這樣子目前是對一個同戶級二親等那如果剛剛我那個情況二親等的都很困難的情況下又是無子女的他的直升來照顧他可不可以得到同樣的優惠\n234489\t263112\t現在法令不行嘛所以我就提出修法嘛往下看下一件我們的條文條文條文不見了好沒辦法我們這裡呢是說以二清等以內的所有那麼我希望把它加入如果只要同住不受二清等的限制那至於不受這個限制哪些可以納入你們再去\n263953\t284520\t按照實際的需求去擬定可以嗎第一個就是說我們現在因為是以戶籍戶籍登記他比較明確那同住那在基增機關目前來說我現在不是說同住不好認定啦我是說不受二輕等的限制啦只要有這個事實他是三輕等的直升也可不可以適用使用牌照稅的優惠\n285604\t313377\t你是指说把二清等放宽为三清等我没有说三清等我说不受这个限制但是什么样的人可以纳入就不要那么的硬邦邦的我已经告诉你目前现行法二清等的实况上很困难他只要没有子女几乎没有二清等以内的可以照顾他但是如果有同住的其他的直生或者其他的人经过你们认定的来我问一下卫福部那个常导师知不知识\n315339\t342492\t知不支持知不支持同住家人來照顧他的長者簡單講知不支持啦等於是說針對照顧者的這個部分你簡單回答嘛知不支持同住家人照顧長者嘛可以減輕家庭照顧者的負擔所以支持嘛對不對那只是說法規的部分我們其實還是遵守財政部法規你們要遵守嘛所以告訴財政部我修這個法讓你們有機會不受這個二金人的限制知不支持嘛\n344042\t370847\t聽懂了沒有問財政部長跟委員報告當然這個部分要放寬以後讓身心障礙的人都可以運用這個行政部門但是這個是地方稅我們其實還要尊重地方政府的一個看法所以你們可以授權讓地方政府根據他們的需求高齡化嚴重的他們自然的放得比較寬是不是這樣子你們在稅法上的制定不要那麼的死硬\n371787\t399480\t這些人民有實際需求的你不要為德不足你定了一個二清等結果實際上太少人能夠適用不能達到照顧的美意這就很可惜好不好往下看接下來我們來看一下那個經濟部台灣是不是成為全世界少數具有自製氫能電巴的一個國家我們有一個\n400458\t416200\t自製的電巴還有有加輕站而且我們的氫能巴呢氫能巴不是電巴氫能巴是人家的一半現在要引進我們的自製率可以達到7乘5還要引進地量氫燃料還有電池的重型卡車署長是不是這樣子\n417966\t444833\t對 因為這個輕能車的話也是一個國際上一個發展的一個重要的方向所以我們經濟部也會支持一些相關產業的一些技術的研發來support這個輕能車的一個發展所以經濟部是支持的好 往下看那輕能車它除了補助有沒有機會免稅在經濟部的立場來講如果輕能車我們要發展有補助嘛補助是經濟部產業的角色嘛那你支不支持也比照電動車可以免稅還要使用牌照稅\n445803\t469341\t輕能車現在就認定上來講也是屬於電動車的一種所以可以得到貨物稅跟使用牌照稅的減免可以嗎確定點頭來財政部長讓你坐球給你了你爽快的點頭就很簡單這個輕能車這個部分經車輛主管機關交通部認定它是屬於完全以電能為動力的電動車的範圍所以可以嗎對 如果是這樣認定的話\n470680\t496465\t那就可以好來這部長繼續來謝謝署長來我們現在問一下普發現金回顧一下普發現金在疫情之間三倍券五倍券目的是鼓勵消費對不對部長是的那目前普發現金1萬元是要鼓勵消費嗎還是讓部分民眾減輕負擔滿足到急迫的需求對不對我想都有都有好那如果沒有急迫需求的我們不鼓勵這沒有急迫需求的1萬元他拿去儲蓄或投資\n499457\t524927\t大家領了以後各自有自己的想法自己去運用嘛所以這個普發現金一萬會急著去領的是有急需的對不對但是如果不是很急的我們希望他儲蓄或者是投資那投資的部分我們目前行政院的政策不是你財政部的政策行政院的政策是不是要讓台灣打造成雅致中心是不是行政院的政策財政部支不支持\n526058\t539280\t行政院政策財政部當然是遵循所以我們鼓勵投資TISA我們要免徵資本利得稅鼓勵二則一課稅可抵稅額只要不完整所得稅課稅原則之下財政部都會支持對不對\n540871\t557401\t有關TISA現在的限制裡面有啊 寫在這裡鼓勵所得併入眾所稅後有5%的免稅上限8萬元或不併入所得採稅率28%分離課稅或者債券的利息採分離課稅10%對不對現在都有這個方式可以再進一步往下看\n558451\t578590\t來我們舉例以前我要上班的時代我們會盡量的想辦法爭取加薪現在的上班族不是只有看加薪他希望財富自由他會有被動收入被動收入就去投資就算年薪50萬他可能也會去投資這些投資的內容假設這個個案年薪50萬鼓勵有10萬元很厲害被動所得還不錯\n582813\t606278\t扣掉這些免稅額扣除額薪資扣除額之後可能乘以5%的所得稅適用稅率要繳7700元的稅如果是用目前財政部的做法他這個10萬元的目前是8.5%為上限他可以得到8500元的可抵稅率所以7700減去8500他可以退回800元是不是這樣子好就是這樣子嘛所以\n609822\t628752\t這個是有鼓勵效果的對不對好那現在呢假如說我們也鼓勵說他如果有到的這個1萬元的現金他去買TESA連續10個月因為TESA要每個月至少1000我們鼓勵他限定期定額那他把這個被動收入存下去之後呢\n629432\t654091\t只要他有做這個動作我們就讓他的那8.5%提升到10%換言之他可退稅的金額變成可以退多少退1300元退1300元 OK部長你覺得這樣有沒有鼓勵那些比較不是手頭很寬裕但是他對未來有期望他希望讓自己的未來更美麗我們用這樣的稅率來支持他\n655505\t669196\t剛剛那個情況8.5%只能退700如果他有把TESA這1萬元在未來4個月內他有持續的去購買我們就讓他明年呢有機會多退一些錢您支持嗎如果您委員您這邊是指指就普發1萬元這個部分對 我只是說普發1萬元TESA這個部分去來做投資趕快\n682318\t692615\t趕快演繹 因為這個明年才用嘛如果說他今年有把這一萬元去買TESA定期定額至少一千 延續十個月你告訴他這樣 明年你可以多退一千五\n693479\t717484\t你覺得他開不開心我想這個部分我們再來不是再來研究要趕快急著去促成行政院的政策財政部要一體支持不要談到減稅你們就扣的跟什麼一樣好不好了解好那最後一個你們要看你們端出來了我已經講很久了在2025年行動支付享有的營業稅1%的優惠即將落幕什麼時候可以推出新的延續型的優化的政策\n719002\t739114\t目前正在處理當中現在是幾月現在11月現在11月5號請問什麼時候可以推出請委員來請署長來補充報告委員我們現在已經立好方案了然後現在請國際局表示意見因為總是要確認基金事務上的肯定性等國際局表現意見國際局會拖著不表示意見嗎不會 不敢不敢嗎 那11月底可不可以公布\n740354\t755382\t11月底可能部長 爽快的答應一下11月底前公佈好不好部長 11月底前公佈好不好讓這些中小型的業者有機會吧不要什麼好事都拖到最後一刻好不好 我們就以這個為目標好 謝謝好 謝謝中嘉賓委員的質詢\n761638\t771684\t好 我做一下宣告待會李昆城委員發言完畢然後我林思銘委員發言之後我們休息十分鐘接下來我們請李昆城委員質詢\n","txt":"主席在場的委員先進列席的政府機關司長官員會場工作夥伴媒體記者女士先生有請我們財政部莊部長請莊部長還有交通部的趙專門委員交通部趙專門委員衛福部的吳副司長是衛福部吳副司長經濟部的邱署長請準備經濟部邱署長委員好\n部長我想台灣高齡化社會那你覺得高齡化社會有哪些現象我們現在台灣還有那種三代同堂的大家庭嗎多不多現在都是小家庭那超高齡化社會年長者超過65歲上我考一下你知道嗎現在65歲上的長者持有聲音障礙手冊的多不多比例多少大概應該就我們了解跟衛福部聊大概有超過一半\n超過一半 長照師 副市長在嗎怎麼剛剛有請你 你沒有上來呢對 那就打啊有沒有好 報告委員就是我們的長者人口已經降兩成了有身障手臭了多少\n我们的那个身障者的人口大概是120万左右我是问你65岁以上的占比65岁以上的大概差不多一半左右对嘛所以只要65岁年龄超过65岁一半有身障手册来再请庄部长来我们看一下这些人他的身心障碍别他可能要去洗肾有可能要去采买对不对还常常回诊需求那富康巴士够不够\n你們有沒有照顧長者的經驗在場你們在台前的有沒有人照顧來再問一下社會師長照師是不是富康巴士足以滿足這些需求嗎地方政府的目前來說就是除了富康巴士以外那當然在長照的部分也還有交通接送的一些那家人是不是最主要的支持者\n同住家人同住家人是會有協助照顧然後跟生長還有長照的相關資源所以我們現在長輩要照顧你要靠政府還是不夠主要是家庭我們看一下照顧長輩的我們看到一個二親等的規定我再告訴你什麼是二親等二親等是你的配偶是一親等你的手足是一親等不可能你的遵信者來照顧你對不對六十五歲上的人這些人\n可能都没有办法照顾他那他的一亲人的子女如果他是没有子女的或者说他有子女但是子女不在他的孙子女可能年纪还小没有领驾照那跟他同住的他的侄生跟他配偶的侄生如果跟他同住有没有可能来协助照顾这个长辈家人的照顾是一定会有的我是说这样的一个\n照顧的狀況二親等的可能性只要遇到沒有子女的幾乎就很難三親等的反而還有機會對不對是不是這樣子二等親三等親好往下看那現在我們的使用牌照稅法怎麼規定怎麼規定\n目前使用牌照稅法對於持有身心障礙本人配偶或同一戶二親等以內的親屬所有才能夠幫他開車得到這個使用牌照稅的減免是不是這樣子目前是對一個同戶級二親等那如果剛剛我那個情況二親等的都很困難的情況下又是無子女的他的直升來照顧他可不可以得到同樣的優惠\n現在法令不行嘛所以我就提出修法嘛往下看下一件我們的條文條文條文不見了好沒辦法我們這裡呢是說以二清等以內的所有那麼我希望把它加入如果只要同住不受二清等的限制那至於不受這個限制哪些可以納入你們再去\n按照實際的需求去擬定可以嗎第一個就是說我們現在因為是以戶籍戶籍登記他比較明確那同住那在基增機關目前來說我現在不是說同住不好認定啦我是說不受二輕等的限制啦只要有這個事實他是三輕等的直升也可不可以適用使用牌照稅的優惠\n你是指说把二清等放宽为三清等我没有说三清等我说不受这个限制但是什么样的人可以纳入就不要那么的硬邦邦的我已经告诉你目前现行法二清等的实况上很困难他只要没有子女几乎没有二清等以内的可以照顾他但是如果有同住的其他的直生或者其他的人经过你们认定的来我问一下卫福部那个常导师知不知识\n知不支持知不支持同住家人來照顧他的長者簡單講知不支持啦等於是說針對照顧者的這個部分你簡單回答嘛知不支持同住家人照顧長者嘛可以減輕家庭照顧者的負擔所以支持嘛對不對那只是說法規的部分我們其實還是遵守財政部法規你們要遵守嘛所以告訴財政部我修這個法讓你們有機會不受這個二金人的限制知不支持嘛\n聽懂了沒有問財政部長跟委員報告當然這個部分要放寬以後讓身心障礙的人都可以運用這個行政部門但是這個是地方稅我們其實還要尊重地方政府的一個看法所以你們可以授權讓地方政府根據他們的需求高齡化嚴重的他們自然的放得比較寬是不是這樣子你們在稅法上的制定不要那麼的死硬\n這些人民有實際需求的你不要為德不足你定了一個二清等結果實際上太少人能夠適用不能達到照顧的美意這就很可惜好不好往下看接下來我們來看一下那個經濟部台灣是不是成為全世界少數具有自製氫能電巴的一個國家我們有一個\n自製的電巴還有有加輕站而且我們的氫能巴呢氫能巴不是電巴氫能巴是人家的一半現在要引進我們的自製率可以達到7乘5還要引進地量氫燃料還有電池的重型卡車署長是不是這樣子\n對 因為這個輕能車的話也是一個國際上一個發展的一個重要的方向所以我們經濟部也會支持一些相關產業的一些技術的研發來support這個輕能車的一個發展所以經濟部是支持的好 往下看那輕能車它除了補助有沒有機會免稅在經濟部的立場來講如果輕能車我們要發展有補助嘛補助是經濟部產業的角色嘛那你支不支持也比照電動車可以免稅還要使用牌照稅\n輕能車現在就認定上來講也是屬於電動車的一種所以可以得到貨物稅跟使用牌照稅的減免可以嗎確定點頭來財政部長讓你坐球給你了你爽快的點頭就很簡單這個輕能車這個部分經車輛主管機關交通部認定它是屬於完全以電能為動力的電動車的範圍所以可以嗎對 如果是這樣認定的話\n那就可以好來這部長繼續來謝謝署長來我們現在問一下普發現金回顧一下普發現金在疫情之間三倍券五倍券目的是鼓勵消費對不對部長是的那目前普發現金1萬元是要鼓勵消費嗎還是讓部分民眾減輕負擔滿足到急迫的需求對不對我想都有都有好那如果沒有急迫需求的我們不鼓勵這沒有急迫需求的1萬元他拿去儲蓄或投資\n大家領了以後各自有自己的想法自己去運用嘛所以這個普發現金一萬會急著去領的是有急需的對不對但是如果不是很急的我們希望他儲蓄或者是投資那投資的部分我們目前行政院的政策不是你財政部的政策行政院的政策是不是要讓台灣打造成雅致中心是不是行政院的政策財政部支不支持\n行政院政策財政部當然是遵循所以我們鼓勵投資TISA我們要免徵資本利得稅鼓勵二則一課稅可抵稅額只要不完整所得稅課稅原則之下財政部都會支持對不對\n有關TISA現在的限制裡面有啊 寫在這裡鼓勵所得併入眾所稅後有5%的免稅上限8萬元或不併入所得採稅率28%分離課稅或者債券的利息採分離課稅10%對不對現在都有這個方式可以再進一步往下看\n來我們舉例以前我要上班的時代我們會盡量的想辦法爭取加薪現在的上班族不是只有看加薪他希望財富自由他會有被動收入被動收入就去投資就算年薪50萬他可能也會去投資這些投資的內容假設這個個案年薪50萬鼓勵有10萬元很厲害被動所得還不錯\n扣掉這些免稅額扣除額薪資扣除額之後可能乘以5%的所得稅適用稅率要繳7700元的稅如果是用目前財政部的做法他這個10萬元的目前是8.5%為上限他可以得到8500元的可抵稅率所以7700減去8500他可以退回800元是不是這樣子好就是這樣子嘛所以\n這個是有鼓勵效果的對不對好那現在呢假如說我們也鼓勵說他如果有到的這個1萬元的現金他去買TESA連續10個月因為TESA要每個月至少1000我們鼓勵他限定期定額那他把這個被動收入存下去之後呢\n只要他有做這個動作我們就讓他的那8.5%提升到10%換言之他可退稅的金額變成可以退多少退1300元退1300元 OK部長你覺得這樣有沒有鼓勵那些比較不是手頭很寬裕但是他對未來有期望他希望讓自己的未來更美麗我們用這樣的稅率來支持他\n剛剛那個情況8.5%只能退700如果他有把TESA這1萬元在未來4個月內他有持續的去購買我們就讓他明年呢有機會多退一些錢您支持嗎如果您委員您這邊是指指就普發1萬元這個部分對 我只是說普發1萬元TESA這個部分去來做投資趕快\n趕快演繹 因為這個明年才用嘛如果說他今年有把這一萬元去買TESA定期定額至少一千 延續十個月你告訴他這樣 明年你可以多退一千五\n你覺得他開不開心我想這個部分我們再來不是再來研究要趕快急著去促成行政院的政策財政部要一體支持不要談到減稅你們就扣的跟什麼一樣好不好了解好那最後一個你們要看你們端出來了我已經講很久了在2025年行動支付享有的營業稅1%的優惠即將落幕什麼時候可以推出新的延續型的優化的政策\n目前正在處理當中現在是幾月現在11月現在11月5號請問什麼時候可以推出請委員來請署長來補充報告委員我們現在已經立好方案了然後現在請國際局表示意見因為總是要確認基金事務上的肯定性等國際局表現意見國際局會拖著不表示意見嗎不會 不敢不敢嗎 那11月底可不可以公布\n11月底可能部長 爽快的答應一下11月底前公佈好不好部長 11月底前公佈好不好讓這些中小型的業者有機會吧不要什麼好事都拖到最後一刻好不好 我們就以這個為目標好 謝謝好 謝謝中嘉賓委員的質詢\n好 我做一下宣告待會李昆城委員發言完畢然後我林思銘委員發言之後我們休息十分鐘接下來我們請李昆城委員質詢\n","vtt":"WEBVTT\n\n00:00.169 --> 00:21.297\n主席在場的委員先進列席的政府機關司長官員會場工作夥伴媒體記者女士先生有請我們財政部莊部長請莊部長還有交通部的趙專門委員交通部趙專門委員衛福部的吳副司長是衛福部吳副司長經濟部的邱署長請準備經濟部邱署長委員好\n\n00:26.455 --> 00:54.720\n部長我想台灣高齡化社會那你覺得高齡化社會有哪些現象我們現在台灣還有那種三代同堂的大家庭嗎多不多現在都是小家庭那超高齡化社會年長者超過65歲上我考一下你知道嗎現在65歲上的長者持有聲音障礙手冊的多不多比例多少大概應該就我們了解跟衛福部聊大概有超過一半\n\n00:55.202 --> 01:14.827\n超過一半長照師副市長在嗎怎麼剛剛有請你你沒有上來呢對那就打啊有沒有好報告委員就是我們的長者人口已經降兩成了有身障手臭了多少\n\n01:19.791 --> 01:44.694\n我们的那个身障者的人口大概是120万左右我是问你65岁以上的占比65岁以上的大概差不多一半左右对嘛所以只要65岁年龄超过65岁一半有身障手册来再请庄部长来我们看一下这些人他的身心障碍别他可能要去洗肾有可能要去采买对不对还常常回诊需求那富康巴士够不够\n\n01:46.921 --> 02:09.945\n你們有沒有照顧長者的經驗在場你們在台前的有沒有人照顧來再問一下社會師長照師是不是富康巴士足以滿足這些需求嗎地方政府的目前來說就是除了富康巴士以外那當然在長照的部分也還有交通接送的一些那家人是不是最主要的支持者\n\n02:10.962 --> 02:37.604\n同住家人同住家人是會有協助照顧然後跟生長還有長照的相關資源所以我們現在長輩要照顧你要靠政府還是不夠主要是家庭我們看一下照顧長輩的我們看到一個二親等的規定我再告訴你什麼是二親等二親等是你的配偶是一親等你的手足是一親等不可能你的遵信者來照顧你對不對六十五歲上的人這些人\n\n02:38.530 --> 03:07.492\n可能都没有办法照顾他那他的一亲人的子女如果他是没有子女的或者说他有子女但是子女不在他的孙子女可能年纪还小没有领驾照那跟他同住的他的侄生跟他配偶的侄生如果跟他同住有没有可能来协助照顾这个长辈家人的照顾是一定会有的我是说这样的一个\n\n03:08.735 --> 03:23.501\n照顧的狀況二親等的可能性只要遇到沒有子女的幾乎就很難三親等的反而還有機會對不對是不是這樣子二等親三等親好往下看那現在我們的使用牌照稅法怎麼規定怎麼規定\n\n03:26.294 --> 03:51.036\n目前使用牌照稅法對於持有身心障礙本人配偶或同一戶二親等以內的親屬所有才能夠幫他開車得到這個使用牌照稅的減免是不是這樣子目前是對一個同戶級二親等那如果剛剛我那個情況二親等的都很困難的情況下又是無子女的他的直升來照顧他可不可以得到同樣的優惠\n\n03:54.489 --> 04:23.112\n現在法令不行嘛所以我就提出修法嘛往下看下一件我們的條文條文條文不見了好沒辦法我們這裡呢是說以二清等以內的所有那麼我希望把它加入如果只要同住不受二清等的限制那至於不受這個限制哪些可以納入你們再去\n\n04:23.953 --> 04:44.520\n按照實際的需求去擬定可以嗎第一個就是說我們現在因為是以戶籍戶籍登記他比較明確那同住那在基增機關目前來說我現在不是說同住不好認定啦我是說不受二輕等的限制啦只要有這個事實他是三輕等的直升也可不可以適用使用牌照稅的優惠\n\n04:45.604 --> 05:13.377\n你是指说把二清等放宽为三清等我没有说三清等我说不受这个限制但是什么样的人可以纳入就不要那么的硬邦邦的我已经告诉你目前现行法二清等的实况上很困难他只要没有子女几乎没有二清等以内的可以照顾他但是如果有同住的其他的直生或者其他的人经过你们认定的来我问一下卫福部那个常导师知不知识\n\n05:15.339 --> 05:42.492\n知不支持知不支持同住家人來照顧他的長者簡單講知不支持啦等於是說針對照顧者的這個部分你簡單回答嘛知不支持同住家人照顧長者嘛可以減輕家庭照顧者的負擔所以支持嘛對不對那只是說法規的部分我們其實還是遵守財政部法規你們要遵守嘛所以告訴財政部我修這個法讓你們有機會不受這個二金人的限制知不支持嘛\n\n05:44.042 --> 06:10.847\n聽懂了沒有問財政部長跟委員報告當然這個部分要放寬以後讓身心障礙的人都可以運用這個行政部門但是這個是地方稅我們其實還要尊重地方政府的一個看法所以你們可以授權讓地方政府根據他們的需求高齡化嚴重的他們自然的放得比較寬是不是這樣子你們在稅法上的制定不要那麼的死硬\n\n06:11.787 --> 06:39.480\n這些人民有實際需求的你不要為德不足你定了一個二清等結果實際上太少人能夠適用不能達到照顧的美意這就很可惜好不好往下看接下來我們來看一下那個經濟部台灣是不是成為全世界少數具有自製氫能電巴的一個國家我們有一個\n\n06:40.458 --> 06:56.200\n自製的電巴還有有加輕站而且我們的氫能巴呢氫能巴不是電巴氫能巴是人家的一半現在要引進我們的自製率可以達到7乘5還要引進地量氫燃料還有電池的重型卡車署長是不是這樣子\n\n06:57.966 --> 07:24.833\n對因為這個輕能車的話也是一個國際上一個發展的一個重要的方向所以我們經濟部也會支持一些相關產業的一些技術的研發來support這個輕能車的一個發展所以經濟部是支持的好往下看那輕能車它除了補助有沒有機會免稅在經濟部的立場來講如果輕能車我們要發展有補助嘛補助是經濟部產業的角色嘛那你支不支持也比照電動車可以免稅還要使用牌照稅\n\n07:25.803 --> 07:49.341\n輕能車現在就認定上來講也是屬於電動車的一種所以可以得到貨物稅跟使用牌照稅的減免可以嗎確定點頭來財政部長讓你坐球給你了你爽快的點頭就很簡單這個輕能車這個部分經車輛主管機關交通部認定它是屬於完全以電能為動力的電動車的範圍所以可以嗎對如果是這樣認定的話\n\n07:50.680 --> 08:16.465\n那就可以好來這部長繼續來謝謝署長來我們現在問一下普發現金回顧一下普發現金在疫情之間三倍券五倍券目的是鼓勵消費對不對部長是的那目前普發現金1萬元是要鼓勵消費嗎還是讓部分民眾減輕負擔滿足到急迫的需求對不對我想都有都有好那如果沒有急迫需求的我們不鼓勵這沒有急迫需求的1萬元他拿去儲蓄或投資\n\n08:19.457 --> 08:44.927\n大家領了以後各自有自己的想法自己去運用嘛所以這個普發現金一萬會急著去領的是有急需的對不對但是如果不是很急的我們希望他儲蓄或者是投資那投資的部分我們目前行政院的政策不是你財政部的政策行政院的政策是不是要讓台灣打造成雅致中心是不是行政院的政策財政部支不支持\n\n08:46.058 --> 08:59.280\n行政院政策財政部當然是遵循所以我們鼓勵投資TISA我們要免徵資本利得稅鼓勵二則一課稅可抵稅額只要不完整所得稅課稅原則之下財政部都會支持對不對\n\n09:00.871 --> 09:17.401\n有關TISA現在的限制裡面有啊寫在這裡鼓勵所得併入眾所稅後有5%的免稅上限8萬元或不併入所得採稅率28%分離課稅或者債券的利息採分離課稅10%對不對現在都有這個方式可以再進一步往下看\n\n09:18.451 --> 09:38.590\n來我們舉例以前我要上班的時代我們會盡量的想辦法爭取加薪現在的上班族不是只有看加薪他希望財富自由他會有被動收入被動收入就去投資就算年薪50萬他可能也會去投資這些投資的內容假設這個個案年薪50萬鼓勵有10萬元很厲害被動所得還不錯\n\n09:42.813 --> 10:06.278\n扣掉這些免稅額扣除額薪資扣除額之後可能乘以5%的所得稅適用稅率要繳7700元的稅如果是用目前財政部的做法他這個10萬元的目前是8.5%為上限他可以得到8500元的可抵稅率所以7700減去8500他可以退回800元是不是這樣子好就是這樣子嘛所以\n\n10:09.822 --> 10:28.752\n這個是有鼓勵效果的對不對好那現在呢假如說我們也鼓勵說他如果有到的這個1萬元的現金他去買TESA連續10個月因為TESA要每個月至少1000我們鼓勵他限定期定額那他把這個被動收入存下去之後呢\n\n10:29.432 --> 10:54.091\n只要他有做這個動作我們就讓他的那8.5%提升到10%換言之他可退稅的金額變成可以退多少退1300元退1300元OK部長你覺得這樣有沒有鼓勵那些比較不是手頭很寬裕但是他對未來有期望他希望讓自己的未來更美麗我們用這樣的稅率來支持他\n\n10:55.505 --> 11:09.196\n剛剛那個情況8.5%只能退700如果他有把TESA這1萬元在未來4個月內他有持續的去購買我們就讓他明年呢有機會多退一些錢您支持嗎如果您委員您這邊是指指就普發1萬元這個部分對我只是說普發1萬元TESA這個部分去來做投資趕快\n\n11:22.318 --> 11:32.615\n趕快演繹因為這個明年才用嘛如果說他今年有把這一萬元去買TESA定期定額至少一千延續十個月你告訴他這樣明年你可以多退一千五\n\n11:33.479 --> 11:57.484\n你覺得他開不開心我想這個部分我們再來不是再來研究要趕快急著去促成行政院的政策財政部要一體支持不要談到減稅你們就扣的跟什麼一樣好不好了解好那最後一個你們要看你們端出來了我已經講很久了在2025年行動支付享有的營業稅1%的優惠即將落幕什麼時候可以推出新的延續型的優化的政策\n\n11:59.002 --> 12:19.114\n目前正在處理當中現在是幾月現在11月現在11月5號請問什麼時候可以推出請委員來請署長來補充報告委員我們現在已經立好方案了然後現在請國際局表示意見因為總是要確認基金事務上的肯定性等國際局表現意見國際局會拖著不表示意見嗎不會不敢不敢嗎那11月底可不可以公布\n\n12:20.354 --> 12:35.382\n11月底可能部長爽快的答應一下11月底前公佈好不好部長11月底前公佈好不好讓這些中小型的業者有機會吧不要什麼好事都拖到最後一刻好不好我們就以這個為目標好謝謝好謝謝中嘉賓委員的質詢\n\n12:41.638 --> 12:51.684\n好我做一下宣告待會李昆城委員發言完畢然後我林思銘委員發言之後我們休息十分鐘接下來我們請李昆城委員質詢\n\n","segments":[{"start":0.169,"end":21.297,"text":"主席在場的委員先進列席的政府機關司長官員會場工作夥伴媒體記者女士先生有請我們財政部莊部長請莊部長還有交通部的趙專門委員交通部趙專門委員衛福部的吳副司長是衛福部吳副司長經濟部的邱署長請準備經濟部邱署長委員好"},{"start":26.455,"end":54.72,"text":"部長我想台灣高齡化社會那你覺得高齡化社會有哪些現象我們現在台灣還有那種三代同堂的大家庭嗎多不多現在都是小家庭那超高齡化社會年長者超過65歲上我考一下你知道嗎現在65歲上的長者持有聲音障礙手冊的多不多比例多少大概應該就我們了解跟衛福部聊大概有超過一半"},{"start":55.202,"end":74.827,"text":"超過一半 長照師 副市長在嗎怎麼剛剛有請你 你沒有上來呢對 那就打啊有沒有好 報告委員就是我們的長者人口已經降兩成了有身障手臭了多少"},{"start":79.791,"end":104.694,"text":"我们的那个身障者的人口大概是120万左右我是问你65岁以上的占比65岁以上的大概差不多一半左右对嘛所以只要65岁年龄超过65岁一半有身障手册来再请庄部长来我们看一下这些人他的身心障碍别他可能要去洗肾有可能要去采买对不对还常常回诊需求那富康巴士够不够"},{"start":106.921,"end":129.945,"text":"你們有沒有照顧長者的經驗在場你們在台前的有沒有人照顧來再問一下社會師長照師是不是富康巴士足以滿足這些需求嗎地方政府的目前來說就是除了富康巴士以外那當然在長照的部分也還有交通接送的一些那家人是不是最主要的支持者"},{"start":130.962,"end":157.604,"text":"同住家人同住家人是會有協助照顧然後跟生長還有長照的相關資源所以我們現在長輩要照顧你要靠政府還是不夠主要是家庭我們看一下照顧長輩的我們看到一個二親等的規定我再告訴你什麼是二親等二親等是你的配偶是一親等你的手足是一親等不可能你的遵信者來照顧你對不對六十五歲上的人這些人"},{"start":158.53,"end":187.492,"text":"可能都没有办法照顾他那他的一亲人的子女如果他是没有子女的或者说他有子女但是子女不在他的孙子女可能年纪还小没有领驾照那跟他同住的他的侄生跟他配偶的侄生如果跟他同住有没有可能来协助照顾这个长辈家人的照顾是一定会有的我是说这样的一个"},{"start":188.735,"end":203.501,"text":"照顧的狀況二親等的可能性只要遇到沒有子女的幾乎就很難三親等的反而還有機會對不對是不是這樣子二等親三等親好往下看那現在我們的使用牌照稅法怎麼規定怎麼規定"},{"start":206.294,"end":231.036,"text":"目前使用牌照稅法對於持有身心障礙本人配偶或同一戶二親等以內的親屬所有才能夠幫他開車得到這個使用牌照稅的減免是不是這樣子目前是對一個同戶級二親等那如果剛剛我那個情況二親等的都很困難的情況下又是無子女的他的直升來照顧他可不可以得到同樣的優惠"},{"start":234.489,"end":263.112,"text":"現在法令不行嘛所以我就提出修法嘛往下看下一件我們的條文條文條文不見了好沒辦法我們這裡呢是說以二清等以內的所有那麼我希望把它加入如果只要同住不受二清等的限制那至於不受這個限制哪些可以納入你們再去"},{"start":263.953,"end":284.52,"text":"按照實際的需求去擬定可以嗎第一個就是說我們現在因為是以戶籍戶籍登記他比較明確那同住那在基增機關目前來說我現在不是說同住不好認定啦我是說不受二輕等的限制啦只要有這個事實他是三輕等的直升也可不可以適用使用牌照稅的優惠"},{"start":285.604,"end":313.377,"text":"你是指说把二清等放宽为三清等我没有说三清等我说不受这个限制但是什么样的人可以纳入就不要那么的硬邦邦的我已经告诉你目前现行法二清等的实况上很困难他只要没有子女几乎没有二清等以内的可以照顾他但是如果有同住的其他的直生或者其他的人经过你们认定的来我问一下卫福部那个常导师知不知识"},{"start":315.339,"end":342.492,"text":"知不支持知不支持同住家人來照顧他的長者簡單講知不支持啦等於是說針對照顧者的這個部分你簡單回答嘛知不支持同住家人照顧長者嘛可以減輕家庭照顧者的負擔所以支持嘛對不對那只是說法規的部分我們其實還是遵守財政部法規你們要遵守嘛所以告訴財政部我修這個法讓你們有機會不受這個二金人的限制知不支持嘛"},{"start":344.042,"end":370.847,"text":"聽懂了沒有問財政部長跟委員報告當然這個部分要放寬以後讓身心障礙的人都可以運用這個行政部門但是這個是地方稅我們其實還要尊重地方政府的一個看法所以你們可以授權讓地方政府根據他們的需求高齡化嚴重的他們自然的放得比較寬是不是這樣子你們在稅法上的制定不要那麼的死硬"},{"start":371.787,"end":399.48,"text":"這些人民有實際需求的你不要為德不足你定了一個二清等結果實際上太少人能夠適用不能達到照顧的美意這就很可惜好不好往下看接下來我們來看一下那個經濟部台灣是不是成為全世界少數具有自製氫能電巴的一個國家我們有一個"},{"start":400.458,"end":416.2,"text":"自製的電巴還有有加輕站而且我們的氫能巴呢氫能巴不是電巴氫能巴是人家的一半現在要引進我們的自製率可以達到7乘5還要引進地量氫燃料還有電池的重型卡車署長是不是這樣子"},{"start":417.966,"end":444.833,"text":"對 因為這個輕能車的話也是一個國際上一個發展的一個重要的方向所以我們經濟部也會支持一些相關產業的一些技術的研發來support這個輕能車的一個發展所以經濟部是支持的好 往下看那輕能車它除了補助有沒有機會免稅在經濟部的立場來講如果輕能車我們要發展有補助嘛補助是經濟部產業的角色嘛那你支不支持也比照電動車可以免稅還要使用牌照稅"},{"start":445.803,"end":469.341,"text":"輕能車現在就認定上來講也是屬於電動車的一種所以可以得到貨物稅跟使用牌照稅的減免可以嗎確定點頭來財政部長讓你坐球給你了你爽快的點頭就很簡單這個輕能車這個部分經車輛主管機關交通部認定它是屬於完全以電能為動力的電動車的範圍所以可以嗎對 如果是這樣認定的話"},{"start":470.68,"end":496.465,"text":"那就可以好來這部長繼續來謝謝署長來我們現在問一下普發現金回顧一下普發現金在疫情之間三倍券五倍券目的是鼓勵消費對不對部長是的那目前普發現金1萬元是要鼓勵消費嗎還是讓部分民眾減輕負擔滿足到急迫的需求對不對我想都有都有好那如果沒有急迫需求的我們不鼓勵這沒有急迫需求的1萬元他拿去儲蓄或投資"},{"start":499.457,"end":524.927,"text":"大家領了以後各自有自己的想法自己去運用嘛所以這個普發現金一萬會急著去領的是有急需的對不對但是如果不是很急的我們希望他儲蓄或者是投資那投資的部分我們目前行政院的政策不是你財政部的政策行政院的政策是不是要讓台灣打造成雅致中心是不是行政院的政策財政部支不支持"},{"start":526.058,"end":539.28,"text":"行政院政策財政部當然是遵循所以我們鼓勵投資TISA我們要免徵資本利得稅鼓勵二則一課稅可抵稅額只要不完整所得稅課稅原則之下財政部都會支持對不對"},{"start":540.871,"end":557.401,"text":"有關TISA現在的限制裡面有啊 寫在這裡鼓勵所得併入眾所稅後有5%的免稅上限8萬元或不併入所得採稅率28%分離課稅或者債券的利息採分離課稅10%對不對現在都有這個方式可以再進一步往下看"},{"start":558.451,"end":578.59,"text":"來我們舉例以前我要上班的時代我們會盡量的想辦法爭取加薪現在的上班族不是只有看加薪他希望財富自由他會有被動收入被動收入就去投資就算年薪50萬他可能也會去投資這些投資的內容假設這個個案年薪50萬鼓勵有10萬元很厲害被動所得還不錯"},{"start":582.813,"end":606.278,"text":"扣掉這些免稅額扣除額薪資扣除額之後可能乘以5%的所得稅適用稅率要繳7700元的稅如果是用目前財政部的做法他這個10萬元的目前是8.5%為上限他可以得到8500元的可抵稅率所以7700減去8500他可以退回800元是不是這樣子好就是這樣子嘛所以"},{"start":609.822,"end":628.752,"text":"這個是有鼓勵效果的對不對好那現在呢假如說我們也鼓勵說他如果有到的這個1萬元的現金他去買TESA連續10個月因為TESA要每個月至少1000我們鼓勵他限定期定額那他把這個被動收入存下去之後呢"},{"start":629.432,"end":654.091,"text":"只要他有做這個動作我們就讓他的那8.5%提升到10%換言之他可退稅的金額變成可以退多少退1300元退1300元 OK部長你覺得這樣有沒有鼓勵那些比較不是手頭很寬裕但是他對未來有期望他希望讓自己的未來更美麗我們用這樣的稅率來支持他"},{"start":655.505,"end":669.196,"text":"剛剛那個情況8.5%只能退700如果他有把TESA這1萬元在未來4個月內他有持續的去購買我們就讓他明年呢有機會多退一些錢您支持嗎如果您委員您這邊是指指就普發1萬元這個部分對 我只是說普發1萬元TESA這個部分去來做投資趕快"},{"start":682.318,"end":692.615,"text":"趕快演繹 因為這個明年才用嘛如果說他今年有把這一萬元去買TESA定期定額至少一千 延續十個月你告訴他這樣 明年你可以多退一千五"},{"start":693.479,"end":717.484,"text":"你覺得他開不開心我想這個部分我們再來不是再來研究要趕快急著去促成行政院的政策財政部要一體支持不要談到減稅你們就扣的跟什麼一樣好不好了解好那最後一個你們要看你們端出來了我已經講很久了在2025年行動支付享有的營業稅1%的優惠即將落幕什麼時候可以推出新的延續型的優化的政策"},{"start":719.002,"end":739.114,"text":"目前正在處理當中現在是幾月現在11月現在11月5號請問什麼時候可以推出請委員來請署長來補充報告委員我們現在已經立好方案了然後現在請國際局表示意見因為總是要確認基金事務上的肯定性等國際局表現意見國際局會拖著不表示意見嗎不會 不敢不敢嗎 那11月底可不可以公布"},{"start":740.354,"end":755.382,"text":"11月底可能部長 爽快的答應一下11月底前公佈好不好部長 11月底前公佈好不好讓這些中小型的業者有機會吧不要什麼好事都拖到最後一刻好不好 我們就以這個為目標好 謝謝好 謝謝中嘉賓委員的質詢"},{"start":761.638,"end":771.684,"text":"好 我做一下宣告待會李昆城委員發言完畢然後我林思銘委員發言之後我們休息十分鐘接下來我們請李昆城委員質詢"}]}}},"gazette":{"lineno":499,"blocks":[["鍾委員佳濱：（10時44分）主席、在場的委員先進、列席的政府機關首長官員、會場的工作夥伴、媒體記者女士、先生。有請我們財政部莊部長。"],["主席：請莊部長。"],["鍾委員佳濱：還有交通部的趙專門委員。"],["主席：交通部趙專門委員。"],["鍾委員佳濱：然後是衛福部的吳副司長。"],["主席：衛福部吳副司長。"],["鍾委員佳濱：經濟部的邱署長請準備。"],["主席：經濟部邱署長。"],["莊部長翠雲：委員好。"],["鍾委員佳濱：部長好。臺灣是高齡化社會，你覺得高齡化社會有哪些現象？現在臺灣還有三代同堂的大家庭嗎？多不多？"],["莊部長翠雲：大家現在都是小家庭為主。"],["鍾委員佳濱：小家庭嘛。超高齡化社會，超過65歲以上的年長者，我考一下你，你知道現在65歲以上的長者持有身心障礙手冊的多不多？比例多少？"],["莊部長翠雲：就我們跟衛福部的瞭解，大概有超過一半。"],["鍾委員佳濱：超過一半？長照司副司長在嗎？怎麼剛剛有請你，你沒有上來呢？對啊！那就回答啊！有沒有……"],["吳副司長希文：報告委員，就是……"],["鍾委員佳濱：我們的長者人口已經降兩成了，有身障手冊的多少？"],["吳副司長希文：身障者人口大概是120萬左右。"],["鍾委員佳濱：我是問你65歲以上的占比啦！"],["吳副司長希文：65歲以上的大概差不多一半左右。"],["鍾委員佳濱：對嘛！所以只要年齡超過65歲，一半有身障手冊。再請莊部長，我們看一下這些人的身心障礙別，他可能要去洗腎、可能要去領藥、採買，還常常有回診需求，那復康巴士夠不夠？你們有沒有照顧長者的經驗？在場、你們在臺前的有沒有人照顧過？再問一下長照司，地方政府的復康巴士足以滿足這些需求嗎？"],["吳副司長希文：目前來說，除了復康巴士以外，當然在長照的部分，也還有交通接送的一些服務。"],["鍾委員佳濱：家人是不是最主要的支持者？同住家人。"],["吳副司長希文：同住家人是會有協助照顧，跟提供身障及長照的相關資源。"],["鍾委員佳濱：很好。部長，我們現在長輩要照顧，你靠政府還是不夠，主要是家庭。照顧長輩的，我們看到一個二親等的規定，我再告訴你什麼是二親等。你的配偶不是一親等，你的手足不是一親等，不可能由你的尊親屬來照顧你，對不對？65歲以上的人，這些人可能都沒有辦法照顧他，他一親等的子女，如果他是沒有子女的，或者說他有子女，但是子女不在；他的孫子女可能年紀還小，沒有領駕照，如果跟他同住的姪甥跟他配偶的姪甥，有沒有可能來協助照顧這個長輩？"],["莊部長翠雲：家人的照顧是一定會有的。"],["鍾委員佳濱：我是指這樣的照顧狀況，由二親等照顧的可能性，只要遇到沒有子女的，幾乎就很難，三親等的反而還有機會，對不對？是不是這樣子？二等親、三等親。往下看，現在我們的使用牌照稅法怎麼規定？"],["莊部長翠雲：目前使用牌照稅法對於持有身心障礙手冊或證明……"],["鍾委員佳濱：其本人、配偶或同一戶籍二親等以內親屬所有，才能夠幫他開車，得到使用牌照稅的減免，是不是這樣子？"],["莊部長翠雲：目前是這樣。對，要同戶籍二親等，或者是本人、配偶。"],["鍾委員佳濱：如果是剛剛我說的那個情況，由二親等都很困難的情況下，又是無子女的，他的姪甥來照顧，可不可以得到同樣的優惠？現在法令不行嘛！所以我就提出修法。我們這裡是以二親等以內親屬所有，我希望把它加入，如果是要同住，不受二親等的限制，至於不受這個限制，哪些可以納入，你們再按照實際的需求去擬定，可以嗎？"],["莊部長翠雲：第一個，我們現在因為是以戶籍登記，這比較明確，要同住。在稽徵機關，目前來說，這是地方稅……"],["鍾委員佳濱：我現在不是說同住不好認定啦！我是說不受二親等的限制，只要有這個事實，他是三親等的姪甥，可不可以適用使用牌照稅的優惠？"],["莊部長翠雲：你是指把二親等放寬為三親等……"],["鍾委員佳濱：我沒有說三親等，我說不受這個限制，但是什麼樣的人可以納入，就不要那麼硬邦邦的，我已經告訴你目前現行法二親等的規定實況上很困難，他只要沒有子女，幾乎沒有二親等以內的人可以照顧他，但如果有同住其他的姪甥，或者是其他的人，經過你們認定的，我問一下衛福部長照司，支不支持？支不支持同住家人來照顧他的長者？"],["吳副司長希文：感謝委員，針對這個部分……"],["鍾委員佳濱：簡單講支不支持啦！"],["吳副司長希文：是，等於是針對照顧者的這個部分……"],["鍾委員佳濱：你簡單回答，支不支持同住家人照顧長者嘛？"],["吳副司長希文：可以減輕家庭照顧者的負擔，這個部分……"],["鍾委員佳濱：所以支持嘛！對不對？"],["吳副司長希文：只是說法規的部分，我們其實還是尊重財政部的評估。"],["鍾委員佳濱：是嘛！法規你們要遵守，所以我告訴財政部，我修這個法，讓你們有機會不受這個二親等的限制，支不支持嘛？聽懂了沒有？我問財政部長。"],["莊部長翠雲：跟委員報告，當然這個部分要放寬，以後讓身心障礙的人都可以運用……"],["鍾委員佳濱：由行政部門來決定。"],["莊部長翠雲：但這個是地方稅，我們其實還要尊重地方政府的看法。"],["鍾委員佳濱：所以你們也可以授權讓地方政府根據他們的需求，高齡化嚴重的他們自然放得比較寬，是不是這樣子？你們在稅法上的制定不要那麼死硬，這些人民有實際需求，你不要為德不卒，你訂定二親等，結果實際上太少人能夠適用，不能達到照顧的美意，這就很可惜，好不好？","接下來，我們來看一下經濟部，臺灣成為全世界少數具有自製氫能電巴的國家，我們有一輛自製的電巴，還有加氫站，而且我們的氫能巴是人家售價的一半，是氫能巴不是電巴，我們的自製率可以達到7成5，還要引進氫燃料電池的重型卡車。署長，是不是這樣子？"],["邱署長求慧：對，因為氫能車也是國際發展的重要方向，所以經濟部也會支持相關產業的技術研發，來support氫能車的發展。"],["鍾委員佳濱：所以經濟部是支持的？"],["邱署長求慧：支持。"],["鍾委員佳濱：氫能車除了補助，有沒有機會免稅？站在經濟部的立場來講，如果我們要發展氫能車，有補助嘛，補助是經濟部產業的角色，你支不支持也比照電動車可以免稅，還有使用牌照稅？"],["邱署長求慧：氫能車現在就認定上來講，也是屬於電動車的一種。"],["鍾委員佳濱：所以可以得到貨物稅跟使用牌照稅的減免，可以嗎？確定？點頭。財政部長，我做球給你了，你爽快地點頭，就很簡單。"],["莊部長翠雲：氫能車的部分，經車輛主管機關交通部認定，它是屬於完全以電能為動力的電動車範圍。"],["鍾委員佳濱：所以可以嘛？"],["莊部長翠雲：對！如果是這樣認定的。"],["鍾委員佳濱：那就可以。謝謝署長。","我們現在問一下普發現金，回顧一下普發現金，在疫情期間有三倍券、五倍券，目的是鼓勵消費，部長，對不對？"],["莊部長翠雲：是的。"],["鍾委員佳濱：目前普發現金1萬元是要鼓勵消費嗎？還是讓部分民眾減輕負擔，滿足他急迫的需求，對不對？"],["莊部長翠雲：我想都有。"],["鍾委員佳濱：都有？"],["莊部長翠雲：對。"],["鍾委員佳濱：好。如果沒有急迫需求的，我們鼓不鼓勵沒有急迫需求的人將1萬元拿去儲蓄或投資？"],["莊部長翠雲：大家領了以後，各自有自己的想法，自己去運用嘛。"],["鍾委員佳濱：所以普發現金1萬會急著去領的，是有急需的，對不對？但是如果不是很急的，我們希望他儲蓄或者是投資。在投資的部分，目前行政院的政策，不是你財政部的政策，行政院的政策是不是要把臺灣打造成亞資中心，是不是？"],["莊部長翠雲：對，沒錯。金管會在推動。"],["鍾委員佳濱：行政院的政策，財政部支不支持？"],["莊部長翠雲：行政院的政策，財政部當然是遵循。"],["鍾委員佳濱：所以我們鼓勵投資TISA，我們要免徵資本利得稅、股利二擇一課稅制度、可抵減稅額，只要在不違反所得稅的課稅原則之下，財政部都會支持，對不對？"],["莊部長翠雲：有關TISA現在的限制裡面已經有相關的……"],["鍾委員佳濱：有，寫在這裡啊！股利所得併入綜所稅後，有5%免稅上限8萬元，或不併入所得稅，採稅率28%分離課稅，或者債券的利息採分離課稅10%，對不對？"],["莊部長翠雲：現在都有這個規則。"],["鍾委員佳濱：都有了，好，可以再進一步。我們舉例，以前我要上班的時代，我們會儘量想辦法爭取加薪，現在的上班族不是只有看加薪，他希望財富自由，他會有被動收入，被動收入就是去投資，就算年薪50萬，他可能也會去投資。這些投資的內容，假設這個個案年薪50萬，股利有10萬元，很厲害，被動所得還不錯，扣掉這些免稅額、標準扣除額、薪資扣除額之後，可能乘以5%的所得稅適用稅率，要繳7,700元的稅；如果適用目前財政部的作法，這個10萬元目前是8.5%為上限，他可以得到8,500元的可抵減稅率，所以7,700減去8,500，他可以退回800元，是不是這樣子？是這樣子嘛！所以這是有鼓勵效果的，對不對？","現在假如我們也鼓勵，如果他領了1萬元的現金，他去買TISA，連續10個月，因為TISA每個月至少要1,000，我們鼓勵他定期定額，他把這個被動收入存下去之後，只要他有做這個動作，我們就讓他的8.5%提升到10%；換言之，他可退稅的金額變成可以退多少？退1,300元，OK。部長，你覺得這樣有沒有鼓勵到那些手頭不是很寬裕，但是他對未來有期望，他希望讓自己的未來更美麗，我們用這樣的稅率來支持他。剛剛那個情況8.5%，只能退800，如果他把這1萬元投資TISA，在未來10個月內他有持續地購買，我們就讓他明年有機會多退一些錢，您支持嗎？"],["莊部長翠雲：稅制的調整，委員，如果您這邊只指就普發1萬元這個部分去投資TISA……"],["鍾委員佳濱：對！我只說普發1萬元。這個趕快研議，因為明年才用嘛！如果他今年有把這1萬元去買TISA，定期定額至少1,000，連續10個月，你告訴他明年可以多退1,500左右，你覺得他開不開心？"],["莊部長翠雲：我想這個部分，我們再來審慎研議……"],["鍾委員佳濱：不是研究，要趕快積極地去促成。"],["莊部長翠雲：對！我們來審慎研議。"],["鍾委員佳濱：行政院的政策，財政部要一體支持，不要談到減稅，你們就摳得跟什麼一樣，好不好？"],["莊部長翠雲：瞭解，好，謝謝委員。"],["鍾委員佳濱：最後一個，要看你們端出來了，我已經講很久了。在2025年行動支付享有的營業稅1%優惠即將落幕，什麼時候可以推出新的延續型優化的政策？"],["莊部長翠雲：目前正在處理當中，相關的……"],["鍾委員佳濱：現在是幾月？"],["莊部長翠雲：現在是11月。"],["鍾委員佳濱：現在是11月5號，請問什麼時候可以推出？"],["莊部長翠雲：我請署長來補充。"],["宋署長秀玲：報告委員，我們現在已經擬好方案，現在請各地區國稅局表示意見……"],["鍾委員佳濱：擬好方案了嘛！"],["宋署長秀玲：因為總是要確認稽徵實務上的可行性。"],["鍾委員佳濱：等國稅局表示意見，國稅局會拖著不表示意見嗎？"],["宋署長秀玲：不會、不敢。"],["鍾委員佳濱：不敢嗎？那11月底可不可以公布？"],["宋署長秀玲：11月底可能……"],["鍾委員佳濱：部長，爽快地答應一下，11月底前公布，好不好？"],["宋署長秀玲：12月底之前……"],["鍾委員佳濱：部長，11月底前公布，好不好？讓這些中小型的業者有機會吧！不要什麼好事都拖到最後一刻，好不好？11月底公布。"],["莊部長翠雲：好，我們就以這個為目標來做。"],["鍾委員佳濱：好，謝謝。"],["莊部長翠雲：謝謝。"],["主席：謝謝鍾佳濱委員的質詢。我作以下宣告：待會李坤城委員發言完畢，由本席發言之後，我們休息10分鐘。","接下來我們請李坤城委員質詢。"]],"agenda":{"page_end":92,"meet_id":"委員會-11-4-20-6","speakers":["林思銘","王鴻薇","李彥秀","徐欣瑩","羅廷瑋","陳超明","許宇甄","林德福","吳秉叡","賴士葆","郭國文","賴惠員","顏寬恒","鍾佳濱","李坤城","王世堅","陳玉珍","黃國昌","羅明才","黃珊珊","楊瓊瓔"],"page_start":1,"meetingDate":["2025-11-05"],"gazette_id":"1149201","agenda_lcidc_ids":["1149201_00002"],"meet_name":"立法院第11屆第4會期財政委員會第6次全體委員會議紀錄","content":"審查「使用牌照稅法」29案：（僅詢答）一、行政院函請審議、本院委員邱鎮軍等19人、委員陳\n超明等18人、委員羅明才等20人、委員廖偉翔等19人、委員楊瓊瓔等27人、委員許宇甄等22人、\n委員邱若華等17人、委員林俊憲等26人、委員王鴻薇等19人、委員李彥秀等16人、委員蘇清泉等\n18人、委員徐欣瑩等24人、委員郭昱晴等19人、委員王美惠等19人、委員李坤城等18人、委員羅\n廷瑋等17人、委員郭國文等18人、委員吳沛憶等17人、委員葛如鈞等16人、委員沈發惠等17人、\n委員林思銘等22人、委員賴士葆等25人、委員黃健豪等20人分別擬具「使用牌照稅法第五條條文\n修正草案」等24 案；二、本院台灣民眾黨黨團擬具「使用牌照稅法第五條及第七條條文修正草\n案」案；三、本院委員廖先翔等17 人擬具「使用牌照稅法第五條及第三十八條條文修正草案」\n案；四、本院委員牛煦庭等17人、委員鍾佳濱等16人分別擬具「使用牌照稅法第七條條文修正草\n案」等 2 案；五、本院委員廖偉翔等 17 人擬具「使用牌照稅法第七條及第三十八條條文修正草\n案」案","agenda_id":"1149201_00001"}}}