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Kacaw委員：部長辛苦了，因為你要繼續當部長，所以應該希望很快的來處理娛樂稅法的問題。娛樂稅法第一條沒有立法的目的，直接就是說要依本法規定來徵收。如果我們從過去歷史的解釋來看，民國69年以前徵收筵席娛樂稅，後來就做了一個修正，主要還是地方政府的收入，主要目的即在「寓禁於徵」，藉選擇奢侈性較高之娛樂消費行為課稅，改善社會奢靡的風氣，當然這個都已經改變，已經不是了。我們看娛樂稅法第二條，你說它奢侈嗎？也不是，所以這個已經是一個很普遍、是一個日常所應該要有的。顯然按照你的報告就是說，這十八點多億將近19億，考量的是地方政府的稅收，所以怎麼去解決地方政府的稅收，你們報告裡面提到這是鄉鎮市重要的財源，但是並不是所有的鄉鎮市，像我們原鄉大概就課不到，對不對？原鄉部落沒有，是比較集中在都會區的鄉鎮市區，所以這個部分你們要做一個很具體的分析，對不對？像臺北市、新北市，他們不同意嗎？何況它的區都已經不是鄉鎮了，所以這個部分要很具體的做分析，才能夠做論斷，才能夠去解決問題，所以這個部分給財政部一個方向。","監察院的糾正文提到相關這些，這個是比較早的，是九十幾年的，然後監察院97年糾正案的一個結案是針對93年的，你們也做了一個說明，不管怎麼樣，我們回到這裡，這麼多的委員都質詢了，你聽了這麼多，具體要能夠不影響鄉鎮市很簡單，就是補助嘛！我們一看要以哪一個年度，假設我們現在修法，我們就以112年度這些鄉鎮本來會收的娛樂稅，中央就補助，以後就照這個額度，這是一個最快的方式，對不對？這個部分對中央政府、對行政院來講，19億不算多。部長的看法如何？"],["莊部長翠雲：我知道委員認為19億的金額不是很高，但是對地方的財政自主來說並不是很好，他們還是希望能夠有自主權，而且我們也召開地方政府的相關會議，他們並不認同要廢止，但是項目跟稅率可以再做一些調整，就是與時俱進的做一些調整。"],["鄭天財Sra Kacaw委員：部長，那個會議絕對沒有提中央會補助，絕對沒有提，對不對？他們當然就會反對，當然希望能夠維持。如果你開會議說中央絕對會補助，就以你112年度的收入全額補助，誰會反對，他也麻煩，對不對？是不是用這種方式？如果是這種方式也不用開會了，對不對？你做政策決定，然後下次修這個條文的時候、審查條文的時候就同意，可以嗎？"],["莊部長翠雲：雖然財政部沒有說到補助，但是財劃法以及財政紀律法裡面都有規定，民意機關或各級政府如果修正或者是廢止相關法律而致收入減少的話，都要覓妥替代財源，事實上，這在法條裡面都已經明定了。"],["鄭天財Sra Kacaw委員：那個條文我很清楚，是說如果會減少的時候。"],["莊部長翠雲：對。"],["鄭天財Sra Kacaw委員：你明定不會減少就沒有那個問題，好不好？"],["莊部長翠雲：是，謝謝委員。"],["鄭天財Sra Kacaw委員：我們逐條的時候討論。"],["主席：謝謝鄭天財委員。","接著請黃捷委員、黃捷委員、黃捷委員，黃捷委員不在。","鍾佳濱委員，鍾佳濱、鍾佳濱、鍾佳濱不在。","請徐欣瑩委員。"]],"agenda":{"page_end":122,"meet_id":"委員會-11-1-20-10","speakers":["羅明才","王世堅","徐富癸","王鴻薇","林德福","吳秉叡","賴士葆","郭國文","李坤城","李彥秀","顏寬恒","賴惠員","黃珊珊","陳玉珍","楊瓊瓔","洪孟楷","黃國昌","伍麗華Saidhai‧Tahovecahe","鄭天財Sra Kacaw","徐欣瑩"],"page_start":53,"meetingDate":["2024-04-22"],"gazette_id":"1133201","agenda_lcidc_ids":["1133201_00003"],"meet_name":"立法院第11屆第1會期財政委員會第10次全體委員會議紀錄","content":"一、審查「娛樂稅法」6案：(一)本院委員徐富癸等17人、委員陳秀寳等18人、委員羅明才等19\n人、委員王世堅等23人分別擬具「娛樂稅法第二條及第五條條文修正草案」等 4案、(二)本院委\n員黃捷等19 人、委員羅明才等16 人分別擬廢止「娛樂稅法」等 2 案；二、審查「保險法」 4 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對不對所以這個部分對一個中央政府對行政院來講19億不算多部長你如何"},{"start":227.515,"end":252.208,"text":"委員我知道您認為說這個19億的金額不是很高但是這個對地方的財政自主來說其實並不是很好他們還是希望能夠有自主權而且我們也召開地方政府的相關會議他們並不認同要廢止並不認同要廢止但是項目跟稅率是可以做一些再做一些調整我覺得就是與時俱進的做一些調整"},{"start":254.39,"end":267.468,"text":"部長,那個會議絕對沒有提說中央會補助,絕對沒有提嘛,對不對?他們當然就會反對啊,當然希望能夠維持啊。如果你開這個會議說"},{"start":269.918,"end":290.794,"text":"中央絕對會補助就以112年度的這個你的收入 對不對然後我就全額補助誰會反對啊他也麻煩啊 對不對這個絕對用這種方式如果是這種方式"},{"start":291.803,"end":302.419,"text":"也不用開會啦 對不對你政策決定然後我們下次修這個條文的時候審查這個條文的時候就同意"},{"start":303.888,"end":331.985,"text":"可以嗎?雖然財政部沒有說這個補助但是呢根據財化法以及財政紀律法裡面都有規定這個民意機關或各級政府如果去修正或者是廢止相關法律至於收入減少的話都要密託財源補助替代的財源是這個事實上在法條裡面都已經有明明的那個條我很清楚是是說如果會減少的時候對你就是"},{"start":332.845,"end":350.5,"text":"民定說不會減少就沒有那個問題了。好不好?是,謝謝委員,是,謝謝委員。好,以上,謝謝。謝謝鄭天才委員。接著我們請黃潔委員、黃潔委員、黃潔委員、黃潔委員不在。鍾嘉斌委員、鍾嘉斌、鍾嘉斌、鍾嘉斌不在。徐信穎委員。"}]}},"supported_relations":[],"relations":[]}