{"error":false,"id":["160032"],"data":{"IVOD_ID":160032,"IVOD_URL":"https://ivod.ly.gov.tw/Play/Clip/1M/160032","日期":"2025-04-10","會議資料":{"會議代碼":"委員會-11-3-20-7","會議代碼:str":"第11屆第3會期財政委員會第7次全體委員會議","屆":11,"會期":3,"會次":7,"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3會期財政委員會第7次全體委員會議"},"影片種類":"Clip","開始時間":"2025-04-10T09:11:53+08:00","結束時間":"2025-04-10T09:14:38+08:00","影片長度":"00:02:45","支援功能":["ai-transcript"],"video_url":"https://ivod-lyvod.cdn.hinet.net/vod_1/_definst_/mp4:1MClips/127fafa562dc971252a22451890eca3f39fb4699fde53261dffdecc4c49be5a7d83dd2eb1f7004fe5ea18f28b6918d91.mp4/playlist.m3u8","委員名稱":"鍾佳濱","委員發言時間":"09:11:53 - 09:14:38","會議時間":"2025-04-10T09:00:00+08:00","會議名稱":"立法院第11屆第3會期財政委員會第7次全體委員會議（事由：一、邀請中央銀行楊總裁金龍、金融監督管理委員會彭主任委員金隆、行政院主計總處陳主計長淑姿、財政部莊部長翠雲、經濟部郭部長智輝、農業部陳部長駿季就「川普對等關稅政策實施，對我國股匯市、經濟成長、物價、房市等項所造成之衝擊與因應措施」進行專題報告，並備質詢。\n二、審查「納稅者權利保護法」4案：\n(一)本院委員賴士葆等22人擬具「納稅者權利保護法部分條文修正草案」案。\n(二)本院委員羅廷瑋等18人擬具「納稅者權利保護法第四條條文修正草案」案。\n(三)本院委員林思銘等20人擬具「納稅者權利保護法第七條及第二十一條條文修正草案」案。\n(四)本院委員林思銘等18人擬具「納稅者權利保護法第二十一條條文修正草案」案。\n三、審查「加值型及非加值型營業稅法」9案：\n(一)\t本院委員鍾佳濱等18人、委員鍾佳濱等23人、委員郭國文等17人、委員吳沛憶等18人分別擬具「加值型及非加值型營業稅法部分條文修正草案」等4案。【本院委員吳沛憶等18人提案如經院會復議，則不予審查】\n(二)\t本院委員陳超明等18人、委員邱志偉等16人分別擬具「加值型及非加值型營業稅法第八條條文修正草案」等2案。\n(三)\t本院委員賴士葆等25人、委員顏寬恒等16人分別擬具「加值型及非加值型營業稅法第十三條條文修正草案」等2案。\n(四)\t本院委員賴士葆等22人擬具「加值型及非加值型營業稅法第五十八條條文修正草案」案。）","transcript":{"pyannote":[{"speaker":"SPEAKER_00","start":0.03096875,"end":30.28784375},{"speaker":"SPEAKER_00","start":30.55784375,"end":38.91096875},{"speaker":"SPEAKER_00","start":39.55221875,"end":42.58971875},{"speaker":"SPEAKER_00","start":42.92721875,"end":59.93721875000001},{"speaker":"SPEAKER_00","start":60.44346875,"end":63.750968750000006},{"speaker":"SPEAKER_00","start":63.98721875000001,"end":79.81596875000001},{"speaker":"SPEAKER_00","start":80.18721875,"end":82.07721875},{"speaker":"SPEAKER_00","start":82.19534375,"end":89.99159375},{"speaker":"SPEAKER_00","start":90.44721875,"end":91.39221875000001},{"speaker":"SPEAKER_00","start":93.19784375,"end":94.04159375},{"speaker":"SPEAKER_00","start":94.76721875000001,"end":95.62784375000001},{"speaker":"SPEAKER_00","start":95.86409375000001,"end":99.32346875},{"speaker":"SPEAKER_00","start":99.44159375000001,"end":101.48346875},{"speaker":"SPEAKER_00","start":101.73659375000001,"end":105.65159375},{"speaker":"SPEAKER_00","start":105.82034375,"end":107.28846875},{"speaker":"SPEAKER_00","start":107.44034375000001,"end":109.21221875},{"speaker":"SPEAKER_00","start":109.46534375,"end":111.47346875000001},{"speaker":"SPEAKER_00","start":111.82784375000001,"end":112.72221875000001},{"speaker":"SPEAKER_00","start":113.00909375,"end":113.32971875000001},{"speaker":"SPEAKER_00","start":113.86971875,"end":115.84409375000001},{"speaker":"SPEAKER_00","start":116.26596875000001,"end":131.60534375},{"speaker":"SPEAKER_00","start":132.02721875,"end":132.90471875},{"speaker":"SPEAKER_00","start":133.29284375,"end":147.01221875000002},{"speaker":"SPEAKER_00","start":147.36659375000002,"end":152.63159375},{"speaker":"SPEAKER_00","start":152.95221875000001,"end":156.04034375},{"speaker":"SPEAKER_00","start":156.69846875000002,"end":158.84159375000002},{"speaker":"SPEAKER_00","start":159.12846875,"end":160.57971875},{"speaker":"SPEAKER_00","start":160.73159375,"end":161.76096875000002},{"speaker":"SPEAKER_00","start":161.96346875,"end":164.25846875000002},{"speaker":"SPEAKER_00","start":164.59596875,"end":165.20346875}],"whisperx":[{"start":0.63,"end":19.289,"text":"針對所謂的價值型營業稅過去我們將它的設定標準小規模營業人免開統一發票是20萬元月營業額事實上這個37年的標準一直沒有更改那造成的結果就實際上整個人事房租成本都提高的情況之下"},{"start":20.17,"end":37.919,"text":"現在要找到月營業額不到20萬還能夠生存的小店家事實上已經不存在了但是我們要了解當時為什麼給這些未達20萬月營業額免開統一發布的小店家這樣的一個查訂科徵的一個寬免事實上就是為了稅務的減變"},{"start":39.6,"end":58.299,"text":"但是實務上現在由於科技的進步這些營業人應該逐步的引導他使用包括行動支付等這些電子憑證的方式來以便他能夠未來納入到開立統一發票當中的憑證所以呢我們覺得在50萬的這個門檻上"},{"start":61.523,"end":76.023,"text":"請行政機關不要再去主張我們會有多少的稅損跟多少營業人會變成免開統一發票事實上目前全台灣將近60萬的營業人有營登的其實絕大部分的小規模營業人"},{"start":76.764,"end":90.937,"text":"已經超過大概是超過三十萬人佔比是到達六成以上但是這些小規模營業人他的稅務貢獻在我們多達將近六千億的營業稅當中他只不過佔了三十億三十億"},{"start":93.22,"end":112.273,"text":"百分之零點五所以過去這些將近三十萬的小規模營業人民還統一發票的他們的稅務貢獻就是三十億如果我們把合理的調高到五十萬的月營業額給予這些在我們的基本生存線上這辛苦掙扎的小店家給予他們"},{"start":114.354,"end":130.467,"text":"5%以下一%或零的納稅額對國家的稅存有限但是對我們整個有辦法訂定輔導措施協助他們往未來50萬以上的營業賣進使用統一發票我們要設定一個優惠的"},{"start":132.108,"end":155.467,"text":"激勵機制如果我們今天不調整這個20萬到50萬的基準線我們永遠停留在過去落伍的查定課程也沒辦法鼓勵小規模營業人往他實際上的營業規模往正規的規模去發展所以在這裡我們提案的內容就是要求把過去的20萬的小規模營業人的認定標準提高到50萬以上"},{"start":156.548,"end":158.093,"text":"好 謝謝鍾建平委員的一個提案報告我們現在就請財政部的莊部長進行這個會議"}]}},"supported_relations":[],"relations":[]}