{"error":false,"id":["154209"],"data":{"IVOD_ID":154209,"IVOD_URL":"https://ivod.ly.gov.tw/Play/Clip/1M/154209","日期":"2024-06-26","會議資料":{"會議代碼":"委員會-11-1-20-19","會議代碼:str":"第11屆第1會期財政委員會第19次全體委員會議","屆":11,"會期":1,"會次":19,"臨時會會次":null,"種類":"委員會","委員會代碼":[20],"委員會代碼:str":["財政委員會"],"標題":"第11屆第1會期財政委員會第19次全體委員會議"},"影片種類":"Clip","開始時間":"2024-06-26T09:38:41+08:00","結束時間":"2024-06-26T09:51:45+08:00","影片長度":"00:13:04","支援功能":["ai-transcript","gazette"],"video_url":"https://ivod-lyvod.cdn.hinet.net/vod_1/_definst_/mp4:1MClips/0ea7781078621bd1051b7f525c447cf408df44dd9bf560a28f090ddb9b7d6d6926bd567c34d508ce5ea18f28b6918d91.mp4/playlist.m3u8","委員名稱":"賴士葆","委員發言時間":"09:38:41 - 09:51:45","會議時間":"2024-06-26T09:00:00+08:00","會議名稱":"立法院第11屆第1會期財政委員會第19次全體委員會議（事由：審查行政院函請審議、本院委員鄭天財Sra Kacaw等17人、委員顏寬恒等20人分別擬具「所得稅法部分條文修正草案」等3案。\n【6月26日及27日二天一次會】）","gazette":{"lineno":241,"blocks":[["賴委員士葆：（9時38分）謝謝主席及各位先進，有請財政部的莊部長。"],["主席：有請莊部長。"],["莊部長翠雲：委員好。"],["賴委員士葆：部長，你好，今年的稅收看起來還是超收，證交稅漲了21%，現在來講，到5月份大概名目上是1,590億，到4月底是1,156億，房地合一稅到4月底165億，都增加，綜所稅今年增加了大概10%左右，從6,000億到7,000億，營所稅稍微差一點，看起來整個到現在為止還不到半年，都增加耶，特別證交稅增加蠻多的，增加21%，這個要不要講一下？"],["莊部長翠雲：報告委員，證交稅到5月底……您這邊1,156億是到5月底的證交稅實徵數。"],["賴委員士葆：沒有，這個是4月底的，4月底是1,590億。"],["莊部長翠雲：證交稅到5月底是1,156億，這是到5月底的數據。跟委員報告，關於證交稅，因為今年股市平均日均量達到4,900多億，事實上比我們當時預估的日均量3,500億高了很多，我想這個部分……"],["賴委員士葆：那時候你們預估多少？"],["莊部長翠雲：我們原來預估一天的日均量是3,500億，而現在大概的平均數則是達到4,900多億……"],["賴委員士葆：快到5,000億了。"],["莊部長翠雲：有的時候還會超過5,000億，所以這個部分因為股市的熱絡，帶動了證交稅收取的數額，所以是比去年增加的。"],["賴委員士葆：所以到今年可以增加多少？"],["莊部長翠雲：您是指整體還是……"],["賴委員士葆：整體。"],["莊部長翠雲：目前整體看起來，以中央數來說，到5月底我們比去年增加了561億，中央數是增加485億，比去年增加，以整體來看的話，今年應該是可以達得到我們稅收的預算數。"],["賴委員士葆：沒有問題？到5月嘛。"],["莊部長翠雲：對，可以達得到，可是到9月還有一個營所稅的暫繳稅款會進來，也跟委員報告，營所稅在今年的稅收中，到5月底為止，事實上是比去年少的，在營所稅的部分……"],["賴委員士葆：差不多啦！只有少一點點。"],["莊部長翠雲：全國數是2,923億，比去年少了400多億，因為112年上市櫃公司獲利情形事實上是下滑的。"],["賴委員士葆：所以我們不能這樣估，到5月底為止，大概增加500多億，所以1個月就增加100多億，如果再加上9月份的暫繳稅款，今年可望超增大概2,000億，按照這樣估。"],["莊部長翠雲：當然今年的預算數達成是沒有問題的，應該也會超過，至於超過多少，我覺得要到下半年會比較明朗。"],["賴委員士葆：你剛剛講5月底維持是500多億，平均後一個月就是100多億，然後9月份有個暫繳稅款，這樣幫你加起來，差不多是1,500億到2,000億之間，差不多是這樣子。"],["莊部長翠雲：我想委員這樣的估計也許是樂觀，當然我們也希望……"],["賴委員士葆：不是樂觀……"],["莊部長翠雲：稅收好的話，當然代表我們整個經濟成長，譬如說綜所稅今年也是成長的，因為利息所得、薪資所得增加，所以綜所稅增加。"],["賴委員士葆：所以你們更應該有多一點錢給地方政府。","今天的題目是要修所得稅法，裡面有一條你們好像沒有修，但法制局提出的觀念是，對於沒有扣繳的，企業要罰，但是機關不用罰，你知道這件事吧？"],["莊部長翠雲：我請賦稅署署長說明。"],["宋署長秀玲：報告委員，這個條文是從以前就是這樣的，主要的原因，跟委員報告……"],["賴委員士葆：不應該修一下嗎？法制局已經把這個觀念講出來了。"],["宋署長秀玲：跟委員報告緣由之後，然後在討論的時候，大家再來看看怎麼處理，它主要的原因是因為我們所有的政府機關它的責任……譬如我們編預算，假設它被處罰了，它還是要編預算，就是左口袋、右口袋的問題，所以當時我們對政府機關的部分是用行政責任，簡單來講就是上級機關對下級機關必須予以督促……"],["賴委員士葆：用「機關」就好了，是不是？"],["宋署長秀玲：對，當時是這個原因……"],["賴委員士葆：你可以想一下，企業都要罰了，比如說臺灣銀行董事長呂桔誠他就罰啊！沒有扣，他就罰，其他的不用啊！好啦，我就是提醒你。","回過頭來，我們看一下大家關心的青安專案的事情。其實青安專案是當初賴清德總統在選總統的時候，他提出了兩個矛盾的政策，一個是囤房稅2.0，迫於壓力，你看到那時候我們在野黨提了十幾個版本，財政部硬是不同意，不要！不要！不要！結果賴清德一聲令下，就這樣推過了，囤房稅2.0抑制炒房，結果現在又推了一個青安專案，而且現在火熱得不得了，到現在為止，官股的行庫就貸出去了4,700多億，它主要的重點是什麼？還款期限從30年到40年，寬限期就是只有付利息，不要付本金的，是3到5年。剛剛幾個委員都有講到，讓我馬上想到這會不會有投機的問題，像父母即便有5棟房子，他仍可以用他小孩的名字再買1棟，拿去做什麼事情都是有可能的，是不是？請問你，用青安貸款買了房子以後能不能賣？"],["莊部長翠雲：用青安貸款買了房子以後是可以移轉……"],["賴委員士葆：可以移轉啊！助長炒房啊！"],["莊部長翠雲：囤房稅2.0，其實它的目的是讓我們房屋的持有稅合理化，目的也是希望房屋不要空置，應該做有效利用，同時我們進行全國規劃……"],["賴委員士葆：沒有，你回答我剛才的問題。"],["莊部長翠雲：青安是針對沒有房屋自住的人，他買了房子要做自住啊！這是要做自住的，囤房稅其實在單一自住裡面，稅率還可以下降的。"],["賴委員士葆：但是他可以賣啊！譬如說這個爸爸已經有5棟房子了，一看到這個有機可乘，就用兒子的名字買，講難聽一點，這樣講也許對他們不公平，把兒子當人頭，用兒子的名義去買1棟，然後沒有多久就把它賣掉，結果現在青安貸款火熱得不得了，大投機時代啊！變成了這樣啊！"],["莊部長翠雲：委員，房屋成交量的成長有各種的因素，不一定純是青安貸款。"],["賴委員士葆：部長，我都擔心以後會有次房貸的危機，即他的貸款40年後還不出來，這是另外一個問題喔！"],["莊部長翠雲：委員，其實青安貸款，第一個，拉長貸款期限，然後寬限期5年，其實青年朋友們在買房子後，在寬限期裡面，他如果自己賺的錢有結餘，比如說拿到年終獎金，他可以事先把本金還掉，則他的利息可以下降……"],["賴委員士葆：你要知道，以後他每個月要還3萬到6萬，但他的平均薪水只有4萬多……"],["莊部長翠雲：我覺得年輕人其實也是可以有財務規劃的，他可以拿自己的年終獎金先去還本金，並不是都會這麼地投機！"],["賴委員士葆：部長，你聽我講，你可以想一下，他未來一個月要還3萬、要還4萬、要還5萬，這個東西老實講你只看到一面，你沒有看到另外一面……"],["莊部長翠雲：房子是一個高價的資產，我們在買房的時候，事實上要量力而為，要考慮自己的收入情形，銀行在做貸款的時候，也會審核他的收入狀況。"],["賴委員士葆：我比較擔心的是這裡面4,700多億，就是公家行庫還有民間的部分，真的火熱得不得了，有多少人拿去炒房，拿這個去投機，拿這個去賣啊！但有些人沒有孩子就沒辦法用，有孩子才可以用，對不對？"],["莊部長翠雲：我們絕對不會讓青安貸款去做投機，這個部分我們會加強做追蹤跟稽查。"],["賴委員士葆：你怎麼加強？你怎麼稽查？"],["莊部長翠雲：我們當然是有些態樣可以去做後續的追蹤……"],["賴委員士葆：他賣你會稽查嗎？他可以賣啊！你剛剛說的，可以賣啊！"],["莊部長翠雲：是，可以賣，對！這個部分我們後續……"],["賴委員士葆：他是合理地去賣，買了又賣，你要查什麼？這沒辦法查，對不對？","最後一個，這是你回我的文，有關於加熱菸，我一直很在意這個，然後你的回文說，臺北關的數量有2,687，沒有電子載具；高雄關、臺中關、臺北關都有加熱菸，還有加熱菸載具。國庫署，你們抓私菸、抓私酒，卻不抓加熱菸！有委員在總質詢就提到了，因為加熱菸氾濫，現在everywhere都有人在抽加熱菸，立法院也是有人在抽，規定是不可以的……"],["莊部長翠雲：跟委員報告，加熱菸要經過健康風險評估才可以販售跟製造，所以它在市面上是違反菸害防制法，那個部分衛福部會去做查緝……"],["賴委員士葆：對，一件都沒有，衛福部的資料上是一件都沒有！"],["莊部長翠雲：因為沒有給它過。"],["賴委員士葆：一件都沒過……"],["莊部長翠雲：對。"],["賴委員士葆：所以就跟電子煙一樣，它是違法的。"],["莊部長翠雲：對，違法，違反菸害防制法。"],["賴委員士葆：你們為什麼不抓？"],["莊部長翠雲：他違反菸害防制法，那是衛福部會去做查緝的。"],["賴委員士葆：不是！你們抓私煙、抓私酒，那加熱菸你們抓不抓？不抓？"],["彭署長英偉：報告委員，加熱菸的部分……"],["賴委員士葆：我問你，加熱菸是不是菸？"],["彭署長英偉：是。"],["賴委員士葆：當然是菸啊！它就是一個管子，然後一個菸彈在裡面，怎麼不是菸呢？它當然是菸啊！既然你們有抓私菸，現在這麼多人在抽，難道你們不用抓嗎？你們不抓？"],["莊部長翠雲：報告委員，它是違反菸害防制法的規定，所以衛福部會去做查緝。"],["賴委員士葆：衛福部也不抓，這不是他們管的。我問了，衛福部說是你們管的，是國庫署管的。"],["莊部長翠雲：我們沒有！因為健康風險評估是他們的業務。"],["賴委員士葆：所以各位看清楚，現在還有一堆加熱菸放在自由貿易港區裡準備進來，已經放半年了，這個也是經過你們同意才進來的。"],["莊部長翠雲：它只是儲放在那邊，但它不能進來……"],["賴委員士葆：放半年了！"],["莊部長翠雲：它是儲放在那邊……"],["賴委員士葆：放了半年了，為什麼放半年、放那麼久？因為你們不抓！所以委員在總質詢時講，現在菸捐、菸稅已經少了100億，就是因為大家都抽加熱菸，你們抓不到，你們也沒有認真去抓！我最後一句話，這部分你們去思考一下要不要取締？要不要抓？要不要？"],["莊部長翠雲：這屬於菸害防制法的規範範圍。跟委員報告，在自由貿易港區的加熱菸其實還是不能進到我們關內，我們海關還是會管的！"],["賴委員士葆：在立法院都有抽，大官都在抽，梁文傑也抽，潘孟安也抽，不是嗎？早就everywhere都有，怎麼會……講這個樣子……講的……"],["主席：會後跟賴委員說明一下。"],["莊部長翠雲：是，我們會後再跟委員報告。"],["賴委員士葆：我就是一句話，衛福部說這不關他們的事，結果財政部也說不關你們的事，但是它就在你我旁邊，這件事很奇怪！好吧，你給我回這個文……"],["莊部長翠雲：我們再跟衛福部來溝通。"],["主席：也請跟衛福部積極溝通。"],["莊部長翠雲：好，積極溝通。"],["主席：謝謝賴士葆委員質詢。","接著我們請賴惠員委員質詢。"]],"agenda":{"page_end":252,"meet_id":"委員會-11-1-20-19","speakers":["郭國文","顏寬恒","林德福","吳秉叡","賴士葆","賴惠員","李彥秀","羅明才","黃珊珊","伍麗華Saidhai‧Tahovecahe","李坤城","鄭天財Sra Kacaw","邱志偉","王世堅"],"page_start":169,"meetingDate":["2024-06-26"],"gazette_id":"1136501","agenda_lcidc_ids":["1136501_00005"],"meet_name":"立法院第11屆第1會期財政委員會第19次全體委員會議紀錄","content":"審查行政院函請審議、本院委員鄭天財 Sra Kacaw 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這個事實上在"},{"start":93.743,"end":105.908,"text":"比我們當時在預估的時候的一個日均量到3500億是高很多那我想這個部分因為在預估計上我們原來預估是一天是3500億日均量是3500億那現在大概平均數達到4900多億有時候都會超過5000億所以這個部分的股市的一個熱絡所以帶動了證交稅的一個收取的一個數額"},{"start":122.13,"end":145.54,"text":"所以是比去年增加所以到今年我可以增加多少今年如果您是指整體還是整體整體來說目前看起來整體來說以中央數來說到5月底我們是增加了比去年增加561億那中央數是增加485億比去年增加那以整體來看的話今年要達到我們的稅收的預算數應該是可以達到"},{"start":146.62,"end":162.992,"text":"對,可以大家知道可是還要到9月還有一個影鎖稅的一個站腳稅款進來那也跟委員報告影鎖稅在今年的稅收呢到5月底為止事實上是比去年少的是比去年少在影鎖稅的部分全國數是2923比去年少了400多億比去年少400多億因為112年的"},{"start":170.998,"end":174.142,"text":"上市貴公司的獲利情形事實上是不下滑的。"},{"start":187.105,"end":213.238,"text":"超徵大概兩千億,差不多當然,我想今年的預算數達成是沒有問題應該也會超過至於超過多少,我覺得要到下半年會比較明朗你剛剛講五月底,為止是五百多嘛那我就平均就一個月就一百多啊那九月份你要個佔繳款啊就這樣把你加起來啊,差不多一千五到兩千之間差不多這樣子嘛"},{"start":214.059,"end":217.44,"text":"所以你們更應該多一點錢給地方政府啦!好,我要講今天的題目喔!你們今天有一條要修這個所得稅法,有一條!"},{"start":239.4,"end":242.802,"text":"請我們副市長來說明"},{"start":265.564,"end":293.61,"text":"報告委員,這個條文是從以前就是這樣的規定,主要的原因各位有報告,我跟委員報告緣由之後,然後我們討論的時候,大家再來看看怎麼處理,它主要的原因是因為我們所有的政府機關,它的責任它有,譬如我們變預算,假設它被處罰,它還是要變預算,左口袋右口袋的問題,所以當時我們對政府機關的部分是用行政責任,簡單的講就是上級機關對下級機關,"},{"start":295.53,"end":295.91,"text":"其實秦安專案"},{"start":323.603,"end":325.168,"text":"這個是當初賴清德總統在選總統的時候"},{"start":328.752,"end":355.813,"text":"他提出了兩個矛盾的一個政策一個屯房稅2.0破圍壓力你看那時候我們在野黨提了十幾個版本財政部硬不同意不要不要不要結果賴清德一聲令下就推過了屯房稅2.0抑制炒房結果現在又推一個清安專案現在火熱得不得了到現在為止你看關谷的航空就帶出去了4700多億"},{"start":358.254,"end":380.339,"text":"主要是什麼?主要你看環管權限從30年到40年寬限期就是只有付利息不要付本金的3到5年這個剛剛幾個委員講我都覺得我馬上想到會不會投機啊你不管父母父母即便有五棟房子他可以用他小孩的名字佔滿一棟"},{"start":382.335,"end":392.138,"text":"再買一棟拿去做什麼事情都可能請問你啊清安貸款他買的房子以後能不能賣"},{"start":393.752,"end":397.935,"text":"秦安貸款他買了房子以後是可以移轉﹖可以移轉啊!住長你找房啊!囤房稅2.0他的目的是讓我們的房屋稅的持有稅合理化目的也是希望房屋不要空置而應該做有效利用同時我們進行生活規劃"},{"start":414.468,"end":419.793,"text":"但是他可以賣呀!他一樣可以賣呀!比如說這個爸爸已經有五棟房子了!你看到這個有氣可乘!他又用兒子的名字!"},{"start":437.709,"end":437.929,"text":"來,那個部長啊"},{"start":465.839,"end":488.23,"text":"我都擔心以後有撤房貸的危機喔他以後還款40年我都還不出來的這是另外一個問題喔委員我想齁其實清安貸款第一個拉長的貸款期限然後寬限期5年其實青年朋友們在買這個房子在寬限期裡面他如果有節於自己賺的錢比如說達到年終獎金他可以事先先去把一些本金還掉"},{"start":489.571,"end":494.452,"text":"以後他每個月要還3萬到6萬嗎?我覺得年輕人其實他也是有財務可以做規劃,他可以把自己年齡獎金先去還本金,並不是都這麼極致啊。你可以想喔,他未來一個月還3萬喔,還4萬喔,還5萬喔。"},{"start":512.077,"end":515.22,"text":"我比較擔心的是這裡面4700多位就是公家、航空還有民間的"},{"start":535.095,"end":535.235,"text":"你怎麼加強?"},{"start":553.915,"end":556.657,"text":"我們當然是有些太陽可以去做後續的追蹤"},{"start":572.95,"end":598.72,"text":"這是你回我的文有關你加熱菸我一直很在意這個然後你回情來了說台北關數量2687沒有電子載具高雄關、台中關、台北關都有加熱菸還有加熱菸的載具國庫署啊你們抓私菸抓私酒不抓加熱菸勒"},{"start":600.936,"end":608.691,"text":"有委員在總司庭就提到了因為加勒園氾濫天亮人everywhere都有人在抽加勒園立法院也是有人在抽"},{"start":611.674,"end":635.56,"text":"委員報告,加熱菸它要經過健康風險評估才可以販售跟製造,所以它在市面上是違反這個戒害防治法,那有什麼部會去做查詢?一件都沒有,因為衛福部的資料是一件都沒有,一件都沒有過,所以就跟電子菸一樣,它是違法的,違法的,那你們為什麼不抓?"},{"start":638.447,"end":650.958,"text":"他違反煙害防治法,那是衛福部他會去做查緝的不是,你們不是要抓,你們抓私煙抓私酒,加熱煙你們抓不抓?不抓?他是不是煙啊?我問你加熱煙是不是煙?"},{"start":654.389,"end":654.889,"text":"主席主席"},{"start":671.201,"end":673.663,"text":"所以各位看清楚了吉哈樂園現在還一堆房債"},{"start":693.044,"end":722.344,"text":"自由貿易港區裡面準備想進來他已經放半年了這個也是經過你們同意進來的他只是處放在那一邊但是他不能進來放了半年了放了半年了他是處放在那邊放了半年了為什麼放半年放那麼久呢是不是因為你們不抓然後現在人家委員總執行就講了我們現在的淹捐啊淹稅我們已經收了100億就是因為大家都愁加熱言你們抓不到你們也沒有認真去抓"},{"start":723.476,"end":744.969,"text":"我就是最後一句話,你這部分,你們去思考一下要不要去取締啊?要不要去抓啊?要不要?你們啊?呃,這個屬於陰害防治法的規範範圍,也跟委員報告在這個貿易港區的加熱菸,它其實還是不能進到我們關內這邊來,我們海關還是會管的。這地方都有抽啊!大關內在抽啊!梁文傑也抽,這個盤門岸也抽,不是嗎?"},{"start":745.709,"end":745.93,"text":"賴主席"},{"start":758.394,"end":758.594,"text":"賴主席"}]}},"supported_relations":[],"relations":[]}