{"error":false,"id":["158364"],"data":{"IVOD_ID":158364,"IVOD_URL":"https://ivod.ly.gov.tw/Play/Clip/1M/158364","日期":"2024-12-23","會議資料":{"會議代碼":"委員會-11-2-20-12","會議代碼:str":"第11屆第2會期財政委員會第12次全體委員會議","屆":11,"會期":2,"會次":12,"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2會期財政委員會第12次全體委員會議"},"影片種類":"Clip","開始時間":"2024-12-23T10:23:29+08:00","結束時間":"2024-12-23T10:35:15+08:00","影片長度":"00:11:46","支援功能":["ai-transcript","gazette"],"video_url":"https://ivod-lyvod.cdn.hinet.net/vod_1/_definst_/mp4:1MClips/22e1e1eefcdc7a98e8a6ddd15b1ef602c24503a7538def0615d69c0b6ad2f3db0fa7b4ad55c841625ea18f28b6918d91.mp4/playlist.m3u8","委員名稱":"顏寬恒","委員發言時間":"10:23:29 - 10:35:15","會議時間":"2024-12-23T09:00:00+08:00","會議名稱":"立法院第11屆第2會期財政委員會第12次全體委員會議（事由：邀請財政部莊部長翠雲、金融監督管理委員會彭主任委員金隆就「兆豐金控及臺灣證券交易所投資之台北金融大樓股份有限公司2024年營運成效、2025年度經營計畫與展望、暨跨年晚會煙火表演規劃」進行專題報告，並備質詢。）","transcript":{"pyannote":[{"speaker":"SPEAKER_01","start":3.54096875,"end":4.2497187499999995},{"speaker":"SPEAKER_01","start":4.4353437499999995,"end":5.56596875},{"speaker":"SPEAKER_01","start":5.85284375,"end":6.84846875},{"speaker":"SPEAKER_01","start":7.1353437500000005,"end":7.96221875},{"speaker":"SPEAKER_01","start":8.164718750000002,"end":8.92409375},{"speaker":"SPEAKER_01","start":9.379718750000002,"end":9.396593750000001},{"speaker":"SPEAKER_02","start":9.396593750000001,"end":9.632843750000003},{"speaker":"SPEAKER_01","start":9.632843750000003,"end":10.40909375},{"speaker":"SPEAKER_02","start":10.40909375,"end":10.442843750000002},{"speaker":"SPEAKER_01","start":14.374718750000003,"end":14.864093750000002},{"speaker":"SPEAKER_02","start":14.864093750000002,"end":14.880968750000001},{"speaker":"SPEAKER_01","start":15.117218750000003,"end":15.454718750000001},{"speaker":"SPEAKER_01","start":15.640343750000003,"end":16.28159375},{"speaker":"SPEAKER_01","start":17.58096875,"end":18.64409375},{"speaker":"SPEAKER_01","start":19.62284375,"end":23.60534375},{"speaker":"SPEAKER_02","start":22.238468750000003,"end":23.622218750000002},{"speaker":"SPEAKER_01","start":23.622218750000002,"end":23.63909375},{"speaker":"SPEAKER_02","start":23.63909375,"end":23.65596875},{"speaker":"SPEAKER_01","start":23.65596875,"end":23.672843750000002},{"speaker":"SPEAKER_02","start":23.672843750000002,"end":24.02721875},{"speaker":"SPEAKER_01","start":24.02721875,"end":25.12409375},{"speaker":"SPEAKER_02","start":24.044093750000002,"end":24.12846875},{"speaker":"SPEAKER_02","start":24.719093750000003,"end":25.39409375},{"speaker":"SPEAKER_01","start":25.984718750000003,"end":26.47409375},{"speaker":"SPEAKER_01","start":26.879093750000003,"end":30.64221875},{"speaker":"SPEAKER_01","start":30.827843750000003,"end":40.51409375},{"speaker":"SPEAKER_01","start":41.32409375,"end":41.77971875},{"speaker":"SPEAKER_01","start":42.26909375,"end":45.74534375},{"speaker":"SPEAKER_01","start":46.08284375,"end":49.15409375},{"speaker":"SPEAKER_01","start":49.17096875,"end":54.75659375},{"speaker":"SPEAKER_01","start":55.26284375,"end":56.98409375000001},{"speaker":"SPEAKER_01","start":57.220343750000005,"end":57.79409375},{"speaker":"SPEAKER_01","start":58.148468750000006,"end":61.28721875},{"speaker":"SPEAKER_01","start":61.759718750000005,"end":63.16034375},{"speaker":"SPEAKER_01","start":63.41346875000001,"end":66.51846875000001},{"speaker":"SPEAKER_01","start":66.60284375,"end":67.66596875},{"speaker":"SPEAKER_01","start":68.12159375,"end":75.14159375},{"speaker":"SPEAKER_01","start":76.39034375,"end":78.73596875},{"speaker":"SPEAKER_01","start":79.12409375,"end":83.47784375},{"speaker":"SPEAKER_01","start":83.76471875,"end":86.66721875},{"speaker":"SPEAKER_01","start":87.24096875000001,"end":90.88596875},{"speaker":"SPEAKER_01","start":91.00409375000001,"end":91.03784375000001},{"speaker":"SPEAKER_01","start":91.10534375,"end":93.82221875},{"speaker":"SPEAKER_01","start":94.07534375,"end":95.49284375},{"speaker":"SPEAKER_01","start":95.74596875,"end":99.40784375000001},{"speaker":"SPEAKER_01","start":99.64409375000001,"end":107.55846875},{"speaker":"SPEAKER_02","start":108.19971875,"end":155.65221875},{"speaker":"SPEAKER_01","start":155.65221875,"end":159.28034375000001},{"speaker":"SPEAKER_02","start":155.68596875,"end":155.83784375000002},{"speaker":"SPEAKER_01","start":159.36471875,"end":161.96346875},{"speaker":"SPEAKER_02","start":159.44909375,"end":174.97409375},{"speaker":"SPEAKER_01","start":164.22471875000002,"end":164.49471875},{"speaker":"SPEAKER_01","start":173.40471875,"end":180.64409375000002},{"speaker":"SPEAKER_01","start":181.03221875,"end":181.04909375},{"speaker":"SPEAKER_02","start":181.04909375,"end":182.65221875},{"speaker":"SPEAKER_01","start":182.65221875,"end":182.66909375},{"speaker":"SPEAKER_02","start":182.66909375,"end":207.57659375},{"speaker":"SPEAKER_01","start":182.68596875,"end":183.63096875000002},{"speaker":"SPEAKER_01","start":185.99346875,"end":186.09471875},{"speaker":"SPEAKER_00","start":193.87409375000001,"end":195.00471875000002},{"speaker":"SPEAKER_01","start":206.22659375,"end":206.86784375000002},{"speaker":"SPEAKER_01","start":207.27284375000002,"end":221.09346875000003},{"speaker":"SPEAKER_02","start":210.98534375000003,"end":211.40721875000003},{"speaker":"SPEAKER_01","start":221.46471875,"end":226.94909375},{"speaker":"SPEAKER_02","start":223.86096875,"end":223.89471875},{"speaker":"SPEAKER_02","start":223.91159375,"end":223.94534375},{"speaker":"SPEAKER_01","start":227.38784375,"end":229.34534375},{"speaker":"SPEAKER_01","start":230.10471875000002,"end":235.45409375000003},{"speaker":"SPEAKER_02","start":235.45409375000003,"end":236.17971875},{"speaker":"SPEAKER_01","start":236.17971875,"end":236.63534375},{"speaker":"SPEAKER_02","start":236.63534375,"end":236.65221875},{"speaker":"SPEAKER_01","start":237.10784375000003,"end":238.25534375},{"speaker":"SPEAKER_01","start":238.40721875000003,"end":246.59159375000002},{"speaker":"SPEAKER_01","start":246.65909375,"end":248.88659375},{"speaker":"SPEAKER_01","start":249.17346875,"end":249.74721875},{"speaker":"SPEAKER_01","start":250.13534375,"end":251.13096875000002},{"speaker":"SPEAKER_01","start":251.60346875000002,"end":257.79659375},{"speaker":"SPEAKER_01","start":258.20159375000003,"end":259.66971875},{"speaker":"SPEAKER_01","start":260.02409375,"end":264.02346875},{"speaker":"SPEAKER_01","start":264.39471875000004,"end":264.86721875},{"speaker":"SPEAKER_01","start":265.94721875,"end":266.38596875},{"speaker":"SPEAKER_01","start":267.21284375,"end":276.32534375},{"speaker":"SPEAKER_01","start":276.62909375000004,"end":281.38784375},{"speaker":"SPEAKER_01","start":282.01221875000005,"end":284.30721875},{"speaker":"SPEAKER_01","start":284.64471875000004,"end":289.65659375},{"speaker":"SPEAKER_01","start":289.89284375,"end":292.64346875},{"speaker":"SPEAKER_01","start":292.99784375,"end":293.47034375000004},{"speaker":"SPEAKER_01","start":294.38159375000004,"end":296.72721875},{"speaker":"SPEAKER_01","start":296.89596875,"end":314.90159375},{"speaker":"SPEAKER_01","start":315.32346875,"end":325.22909375},{"speaker":"SPEAKER_01","start":325.95471875000004,"end":326.22471875},{"speaker":"SPEAKER_01","start":326.61284375,"end":332.40096875},{"speaker":"SPEAKER_01","start":332.78909375,"end":333.51471875000004},{"speaker":"SPEAKER_01","start":334.00409375000004,"end":336.07971875000004},{"speaker":"SPEAKER_01","start":336.43409375000005,"end":340.24784375},{"speaker":"SPEAKER_01","start":340.65284375000005,"end":351.67221875},{"speaker":"SPEAKER_02","start":351.26721875000004,"end":412.69221875000005},{"speaker":"SPEAKER_00","start":389.35409375,"end":389.74221875},{"speaker":"SPEAKER_00","start":391.68284375,"end":392.32409375000003},{"speaker":"SPEAKER_01","start":392.32409375000003,"end":393.43784375},{"speaker":"SPEAKER_00","start":393.43784375,"end":393.47159375},{"speaker":"SPEAKER_01","start":410.66721875,"end":411.03846875000005},{"speaker":"SPEAKER_01","start":411.35909375,"end":412.01721875000004},{"speaker":"SPEAKER_01","start":412.69221875000005,"end":417.28221875},{"speaker":"SPEAKER_02","start":417.28221875,"end":417.58596875},{"speaker":"SPEAKER_01","start":417.36659375000005,"end":432.65534375000004},{"speaker":"SPEAKER_01","start":432.97596875000005,"end":433.53284375000004},{"speaker":"SPEAKER_02","start":433.53284375000004,"end":433.61721875},{"speaker":"SPEAKER_01","start":433.61721875,"end":433.97159375},{"speaker":"SPEAKER_02","start":433.97159375,"end":434.00534375},{"speaker":"SPEAKER_01","start":434.00534375,"end":448.34909375},{"speaker":"SPEAKER_02","start":434.19096875,"end":434.89971875000003},{"speaker":"SPEAKER_02","start":439.84409375,"end":439.92846875000004},{"speaker":"SPEAKER_01","start":448.46721875000003,"end":452.16284375000004},{"speaker":"SPEAKER_01","start":452.55096875000004,"end":452.60159375},{"speaker":"SPEAKER_02","start":452.60159375,"end":452.87159375000005},{"speaker":"SPEAKER_01","start":452.87159375000005,"end":452.93909375000004},{"speaker":"SPEAKER_02","start":452.93909375000004,"end":490.38471875000005},{"speaker":"SPEAKER_01","start":452.97284375000004,"end":453.69846875},{"speaker":"SPEAKER_01","start":488.98409375000006,"end":511.96784375000004},{"speaker":"SPEAKER_02","start":511.47846875000005,"end":515.1572187500001},{"speaker":"SPEAKER_01","start":513.3515937500001,"end":527.37471875},{"speaker":"SPEAKER_02","start":516.8447187500001,"end":517.33409375},{"speaker":"SPEAKER_02","start":527.76284375,"end":529.43346875},{"speaker":"SPEAKER_01","start":531.7959687499999,"end":534.37784375},{"speaker":"SPEAKER_01","start":534.4622187500001,"end":537.6684687500001},{"speaker":"SPEAKER_01","start":537.9722187500001,"end":541.7353437500001},{"speaker":"SPEAKER_01","start":542.2078437499999,"end":546.0890937500001},{"speaker":"SPEAKER_01","start":546.4097187500001,"end":560.36534375},{"speaker":"SPEAKER_01","start":561.07409375,"end":565.73159375},{"speaker":"SPEAKER_01","start":566.0859687500001,"end":570.0178437500001},{"speaker":"SPEAKER_01","start":570.67596875,"end":589.76159375},{"speaker":"SPEAKER_01","start":589.94721875,"end":591.6853437500001},{"speaker":"SPEAKER_01","start":592.15784375,"end":593.15346875},{"speaker":"SPEAKER_01","start":593.28846875,"end":595.41471875},{"speaker":"SPEAKER_01","start":595.97159375,"end":596.25846875},{"speaker":"SPEAKER_01","start":596.6297187499999,"end":600.0047187499999},{"speaker":"SPEAKER_01","start":600.6628437500001,"end":603.12659375},{"speaker":"SPEAKER_01","start":603.73409375,"end":610.46721875},{"speaker":"SPEAKER_01","start":610.9397187500001,"end":613.11659375},{"speaker":"SPEAKER_01","start":613.55534375,"end":617.03159375},{"speaker":"SPEAKER_00","start":617.03159375,"end":660.9740937500001},{"speaker":"SPEAKER_01","start":660.9740937500001,"end":664.73721875},{"speaker":"SPEAKER_01","start":665.12534375,"end":667.11659375},{"speaker":"SPEAKER_01","start":667.53846875,"end":670.08659375},{"speaker":"SPEAKER_01","start":670.23846875,"end":671.16659375},{"speaker":"SPEAKER_01","start":671.31846875,"end":671.74034375},{"speaker":"SPEAKER_01","start":672.06096875,"end":677.1572187500001},{"speaker":"SPEAKER_01","start":677.4778437500001,"end":687.4172187500001},{"speaker":"SPEAKER_01","start":687.6028437500001,"end":691.9734687499999},{"speaker":"SPEAKER_00","start":691.9734687499999,"end":693.25596875},{"speaker":"SPEAKER_01","start":694.01534375,"end":694.0322187500001},{"speaker":"SPEAKER_02","start":694.0322187500001,"end":698.79096875},{"speaker":"SPEAKER_00","start":694.15034375,"end":694.28534375}],"whisperx":[{"start":3.79,"end":10.395,"text":"主席各位律師觀眾大家早主席有請財政部阮次長好請阮次長委員早次長早次長"},{"start":19.756,"end":38.775,"text":"本來要請教部長,因為部長請假那這個與各國簽署利免雙重課稅協定ADTA是政府這個重要的政策目標那ADTA主要是要消除跨國企業在兩國之間重複課稅的問題"},{"start":43.198,"end":66.293,"text":"為了跨境投資者提供更具吸引力的一個稅務環境我方已經派員赴美國華府進行過一輪的實體諮商未來將積極地推動洽簽臺美避免雙重課稅協定儘管雙方在技術細節還有政策原則上已經取得進展"},{"start":68.334,"end":95.268,"text":"目前ADTA仍然停留在美國參議院等待立法程序完成通過這使得這個協定最後落實也會面臨挑戰所以我要請教市長說明一下這個相關的進度那包含我國跟美方在ADTA是不是已經針對主要分歧點達成共識那第二個就是川普政府在執政之後對ADTA的態度"},{"start":95.708,"end":97.369,"text":"會不會影響我們ADTA的一個推動?"},{"start":108.543,"end":136.101,"text":"跟委員報告謝謝委員的垂詢那目前就是臺美之間的諸位協定我們一直都跟美方保持密切的聯繫包括財政部跟國會部門都有那特別是國會部門已經提出相關的一些法案只是呢它因為涉及到國內法的一些正義的問題所以一直在那邊沒辦法通過沒辦法通過那但是呢"},{"start":137.581,"end":150.027,"text":"這個要洽簽臺美租稅協定是在美方來講他們是跨黨派的支持所以因為租稅協定的簽署可以加強雙邊的經貿往來而且可以促進投資"},{"start":155.649,"end":155.849,"text":"川普1月22日就職"},{"start":176.089,"end":203.359,"text":"那上台之後會不會對於這些我們ADTA的推動有沒有一些改變?我就覺得因為他還沒上任嘛還沒上任他的政策到底怎麼樣可能還在觀察但是我是跟委員報告就是作為協定他的功能就是促進就是避免雙重課稅嘛降低這個投資成本而且可以促進投資跟經貿往來嘛所以這個是跟川普總統他的主張是一致的"},{"start":203.979,"end":228.539,"text":"所以我認為未來應該是我們是選擇過關所以就是為了要提升我國的國際競爭力還有一個複稅的環境包括很多台商都關心因為財政部這邊能夠希望說繼續努力完成現階段的一個挑戰跟美方的溝通一定要再加強盡早完成協定的一個立法程序那我國的企業跟外資"},{"start":230.154,"end":244.329,"text":"我們國內的企業還有外資提供更友善的一個稅務環境我們會盡量努力那再請教就是2023年12月12日宣布這個修正小規模營業人營業稅的起徵點"},{"start":246.852,"end":252.638,"text":"那從明年的1月1號開始買賣業等銷售貨物業的一個起徵點從每月銷售額8萬元調高到10萬元那裝潢業等銷售勞務業起徵點從4萬調高到5萬那"},{"start":268.711,"end":292.077,"text":"這項預計可以使大概12萬家的小規模營業人受惠減稅利益達10.68億這是自從2007年以來首次調整起徵點反應物價上漲的經濟現實本次調整是否能夠充分的紓解小規模營業人的稅務負擔能夠達到政策目標這是我第一個問題"},{"start":294.717,"end":310.846,"text":"再請教市長就是說這一次起徵點的調高幅度是參酌2007到今年的我們消費者CPI指數上漲25%來進行調整那這一次的調幅是不是足以反映這17年來物價跟經濟環境的變遷這是第一個問題"},{"start":315.727,"end":325.074,"text":"財政部表示,調高起徵點後可減輕小規模營業人的尊重成本及基金機關的基金成本"},{"start":327.247,"end":349.995,"text":"請市長具體說明說這一次的政策對於我們剛剛提到的這些成本是否有除了調高之外起徵點調高之外是否有長遠的計畫2007到2024經過這麼多年才做這樣起徵點的一個調整那起徵點調整之後稅務的改稅務的改革是不是到這邊就停下來有沒有中期長期的計畫請市長說"},{"start":351.676,"end":366.923,"text":"跟委員報告,剛才委員也都針對這整個過程都有充分的說明那感謝委員在這方面都有充分的掌握那事實上這個有關這個營業稅的課徵的確跟物價有充分的關聯"},{"start":369.904,"end":392.685,"text":"所以我們這一次才是參考我們這幾年來的物價上漲情況把這個貨物的銷售貨物的這個提升點由8萬提升到10萬那麼銷售老物呢那麼就由4萬調升到5萬那從明年1月1號開始施行那剛才講也是受益大概12萬家左右這個都有"},{"start":394.426,"end":407.362,"text":"那將來我在想既然這個有關起徵點它是跟我們物價是密切相關的所以我們未來我們會這個試實際的營業的狀況來做還有包括這個物價上漲的狀況來做混動的檢討"},{"start":412.768,"end":431.886,"text":"市長,請教說除了這一次嘛,我們期增點提高了嘛,對不對?那我們什麼時候會看到更具體的、更長期的一個稅制改革,還有確保這些稅收公平與效率的提升的一個重要政策嘛?所以現在期增點已經提升了,後面要做什麼?"},{"start":433.588,"end":451.923,"text":"我也是覺得這樣因為這17年我們的物價跟這個經濟環境的一個巨大變化你也知道你也知道大家都很清楚那它的實效性跟適應性那我們調高起徵點之後這12萬家這個12萬家小規模的營業人受惠那其他的呢"},{"start":453.043,"end":475.173,"text":"其他的我們現在就這樣就是第一個剛剛講的委員剛剛催省說那這個金融成本會不會降低那我們把那個起徵點提高以後那些就不用很適合萬家就不用課稅嘛所以當然金成本會往下降那當然就是就這個小規模營業事業的課稅除了起徵點之外另外一個我們叫做這個這個查訂課徵的一個"},{"start":479.095,"end":481.657,"text":"市長因為時間有限我是這樣子的我們經過了14年才做一次起徵點的調整"},{"start":497.128,"end":514.74,"text":"那我說應該建立說我們現在就開始來考慮建立這個起征點的定期檢討跟這個調整機制實現多久要怎麼樣一個完整的一個制度我們把它制定出來我們這一部分會來努力的好不好好好不好2024年來做一個調整"},{"start":517.042,"end":518.304,"text":"主席有請金融會陳副主委金融會陳副主委"},{"start":531.86,"end":551.254,"text":"是主席委員好副主委因為上次我們那個彭主委來這個備詢的時候我有質詢他就提最後提到打詐的問題但是因為時間有限所以沒有辦法完整的聽到這個彭主委的一個回覆所以今天再跟副主委請教根據警論署這個統計通報112年詐騙案件發生數37823比111年增加了8314件"},{"start":561.802,"end":586.525,"text":"8300億事件增幅達28.17%所以顯示出金管會現在的防詐措施效果有限效果有限成果不滿意沒有辦法令人滿意打造的力道還需要再加強再提升金管會目前已經推動了很多項的措施什麼交易監管、身份證身份認證加強還有教育宣導"},{"start":587.085,"end":612.884,"text":"但是從這些數據看來就是沒有辦法達到目標,沒有辦法,除非你告訴我說,112年、111年的征服,你們是滿意的你們是滿意的,你如果這樣說,我就,我就,你會這麼認為嗎?這是第一個,第二個就是說金融會是否有更進一步的規劃來應付詐欺的問題跟挑戰,是不是考慮提升其他的一些手段"},{"start":613.604,"end":632.723,"text":"或者是一些做法一些計畫您會時間有限請說明是謝謝其實對於打詐這種東西天下武功為快不破其實以往的話我們是本來一天只有一次這個投資詐騙其實是最大宗本來一天一次我們從交易所到監管會再到警政單位這邊去通報下架"},{"start":633.303,"end":633.463,"text":"李卓人議員"},{"start":650.819,"end":676.474,"text":"已經呢這個對於所謂的虛擬資產的一個這個防治詐欺犯罪的最近事項我們也頒布了一個資訊好副主委我知道這些是做法跟手段但是我們看到的是成效征服28.17%這個就是沒有辦法讓人可以接受嘛你打詐打騙可是越打越詐越打越騙案件越來越多金額越來越龐大"},{"start":677.575,"end":677.835,"text":"黃珊珊委員"}]},"gazette":{"lineno":861,"blocks":[["顏委員寬恒：（10時23分）主席、各位列席官員，大家早。主席，有請財政部阮次長。"],["主席：請阮次長。"],["阮次長清華：委員早。"],["顏委員寬恒：次長早。次長，本來要請教部長的，因為部長請假……"],["阮次長清華：對，他另有公務。"],["顏委員寬恒：與各國簽署避免雙重課稅協定（ADTA）是政府重要的政策目標，ADTA主要是要消除跨國企業在兩國之間重複課稅的問題，為跨境投資者提供更具吸引力的稅務環境，我方已經派員赴美國華府進行過一輪的實體諮商，未來將積極推動洽簽臺美避免雙重課稅協定，儘管雙方在技術細節還有政策原則上已經取得進展，目前ADTA仍然停留在美國參議院等待立法程序完成、通過，使得這個協定最後的落實也會面臨挑戰。所以我要請次長說明一下相關的進度，包含我國跟美方在ADTA是不是已經針對主要分歧點達成共識？第二個，川普政府在執政之後，對ADTA的態度有沒有明顯的改變？特別是針對美國川普總統鼓勵企業回流，還有改革全球稅制的政策，會不會影響我們ADTA的推動呢？"],["阮次長清華：跟委員報告，謝謝委員的垂詢，目前臺美之間的租稅協定，我們一直都跟美方保持密切的聯繫，包括財政部跟國會部門都有，特別是國會部門已經提出一些相關的法案，只是因為涉及它國內法一些爭議的問題，所以一直在那邊沒辦法通過，但是，要洽簽臺美租稅協定，在美方來講，他們是跨黨派的支持，因為租稅協定的簽署可以加強雙邊的經貿往來，而且可以促進投資……"],["顏委員寬恒：本席是說有分歧點的部分，是不是已經溝通過有共識？這個部分應該請你們……"],["阮次長清華：因為這個部分涉及美國內政，我們不適合評論，但是我們會和美方繼續溝通，也會會同國內相關單位，積極向美方的相關單位說明。"],["顏委員寬恒：川普1月20日就職，上台之後，對我們ADTA的推動會不會有一些改變？可不可以透露一下？"],["阮次長清華：因為他還沒上任，他的政策到底會怎麼樣，可能還需要觀察。但是向委員報告，租稅協定的功能就是避免雙重課稅嘛！"],["顏委員寬恒：對。"],["阮次長清華：這樣可以降低投資成本，而且可以促進投資和經貿往來，這和川普總統的主張是一致的，所以我認為未來應該是審慎樂觀的。"],["顏委員寬恒：好。次長，為了提升我國的國際競爭力，還有賦稅的環境，所以很多臺商也很關心，希望財政部能夠繼續努力，完成現階段的挑戰，和美方的溝通一定要再加強，儘早完成協定的立法程序，為國內的企業和外資提供更友善的賦稅環境。"],["阮次長清華：是，我們會儘量努力。"],["顏委員寬恒：再請教，2023年12月12日宣布修正小規模營業人營業稅的起徵點，從明年1月1日開始，買賣業等銷售貨物業的起徵點從每月銷售額8萬元調高到10萬元，裝潢業等銷售勞務業的起徵點從4萬元調高到5萬元，預計大概可以使12萬家小規模營業人受惠，減稅利益達10.68億元，這是從2007年以來首次調整起徵點，反映物價上漲的經濟現實。本次調整是否能夠充分紓解小規模營業人的稅務負擔，達到政策目標？這是本席的第一個問題。","再請教次長，這次起徵點調高幅度，是參酌2007年到今年的消費者CPI指數上漲25%，所以進行調整。這次的調幅是否足以反映這17年來物價和經濟環境的變遷？這是第一個問題。因為財政部表示，調高起徵點之後可減輕小規模營業人的遵從成本，還有稽徵機關的稽徵成本。請次長具體說明，這次的政策對於本席剛剛提到的這些成本，除了起徵點調高之外，是否有長遠的計畫？2007年到2024年，經過這麼多年才做起徵點的調整，起徵點調整之後，稅務的改革是不是到這邊就停下來？有沒有中期、長期的計畫？請次長說明。"],["阮次長清華：剛才委員已經針對整個過程充分說明，感謝委員在這方面有充分掌握。事實上營業稅的課徵的確和物價有充分關聯，我們這次是參考這幾年來的物價上漲情況，把銷售貨物的起徵點由8萬元提升到10萬元，銷售勞務由4萬元調升到5萬元，從明年1月1日開始施行，剛才說了，受益的大概有12萬家左右。"],["顏委員寬恒：對，這些剛才本席都有提到。"],["阮次長清華：既然起徵點和我們的物價密切相關，所以我們未來會視實際的營業狀況、包括物價上漲的狀況做滾動的檢討。"],["顏委員寬恒：請教次長，這次起徵點提高了，對不對？我們什麼時候會看到更具體、更長期的稅制改革，還有確保稅收公平與效率提升的重要政策？現在起徵點已經提高，之後要做什麼？因為這17年來，你也知道我們的物價和經濟環境發生巨大變化，大家都很清楚它的時效性和適應性，調高起徵點之後，這12萬家小規模的營業人受惠，其他呢？其他的怎麼辦？"],["阮次長清華：第一個，委員剛剛垂詢經濟成本會不會降低？我們把起徵點提高以後，那12萬家就不用課稅嘛！所以經濟成本當然會往下降。當然，小規模營利事業的課稅除了起徵點之外，還有另外一個部分，叫做查定營業費用標準等級評定表，我們現在也在檢討這個等級表，因為它是從費用去反推營業額，所以我們希望……"],["顏委員寬恒：次長，時間有限。因為我們經過14年才做一次起徵點的調整，所以本席建議現在就開始考慮建立起徵點的定期檢討和調整機制，時限多久？我們要制定一個完整的制度，好不好？"],["阮次長清華：這部分我們會努力，好不好？另外就是包括……"],["顏委員寬恒：過了14年才做調整，這樣太久了，要與時俱進，還要有效的回應，我們的稅制改革不能停下腳步。"],["阮次長清華：是。"],["顏委員寬恒：好，次長請回。"],["阮次長清華：好，謝謝。"],["顏委員寬恒：主席，有請金管會陳副主委。"],["主席：請金管會陳副主委。"],["陳副主任委員彥良：主席、委員好。"],["顏委員寬恒：副主委，上次彭主委來備詢的時候，本席有質詢他，最後提到打詐的問題，但是因為時間有限，沒有辦法完整聽到彭主委的回復，所以今天再向副主委請教。根據警政署的統計通報，112年詐騙案件發生數3萬7,823件，比111年增加8,314件，增幅達28.17%，顯示金管會現在的防詐措施效果有限，成果沒有辦法令人滿意，打詐的力道還需要再加強、再提升。","金管會目前已經推動很多項措施，包括交易監管、身分驗證加強，還有教育宣導，但是從這些數據看來，還是沒有辦法達到目標。除非你告訴本席，你們對111年、112年的增幅是滿意的，你們會這麼認為嗎？這是第一個。第二個，金管會是否有更進一步的規劃來應付詐欺的問題和挑戰？是不是考慮提升其他的手段或者做法、計畫？因為時間有限，請說明。"],["陳副主任委員彥良：是，謝謝。對於打詐，其實天下武功，唯快不破，所以以往本來是一天只通報一次，其中以投資詐騙為最大宗，從交易所到金管會，再到警政單位通報下架，現在則是一天改為三次，而且周邊單位每一個時段都會把最新的問題廣告送到交易所彙整，而且是直接送過去，這個部分我們是加快處理的速度。再來，113年11月29日，對於所謂的虛擬資產防制詐欺犯罪遵循事項，我們也頒布了一個子法……"],["顏委員寬恒：副主委，本席知道，這些都是做法和手段，但我們要看的是成效，增幅28.17%讓人無法接受，你們打詐、打騙，可是越打越詐、越打越騙，案件越來越多，金額越來越龐大。所以我們要求全面地不管力道的加強，還是手段、措施的增加，這樣才能有效遏止，甚至把這些詐騙行為阻斷，好不好？"],["陳副主任委員彥良：是，好，謝謝委員的提醒。"],["顏委員寬恒：謝謝。"],["主席：謝謝顏寬恒委員。","接著請黃珊珊委員發言。"]],"agenda":{"page_end":82,"meet_id":"委員會-11-2-20-12","speakers":["賴惠員","林德福","吳秉叡","賴士葆","郭國文","顏寬恒","黃珊珊","李坤城","伍麗華Saidhai‧Tahovecahe","鄭正鈐","張啓楷","楊瓊瓔","羅明才","王世堅","王鴻薇","陳玉珍"],"page_start":1,"meetingDate":["2024-12-23"],"gazette_id":"1141101","agenda_lcidc_ids":["1141101_00002"],"meet_name":"立法院第11屆第2會期財政委員會第12次全體委員會議紀錄","content":"邀請財政部莊部長翠雲、金融監督管理委員會彭主任委員金隆就「兆豐金控及臺灣證券交易所投\n資之台北金融大樓股份有限公司2024年營運成效、2025年度經營計畫與展望、暨跨年晚會煙火表\n演規劃」進行專題報告，並備質詢","agenda_id":"1141101_00001"}}},"supported_relations":[],"relations":[]}