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因为大家都很关心今年的税收到底能不能达到我们当初的预算数在10月中旬的时候你们有公布全国的税收累计1到9月 前9月的税收是2兆8710亿"},{"start":23.067,"end":32.031,"text":"然後叫去年同期減少了743億銀索稅減少最多426億證交稅減少223億土增稅減少161億實際上除了我剛念的銀索稅貨物稅 證交稅 土增稅之外我們除了證索稅有增加375億之外其實我們所有的稅收都減少 是不是"},{"start":52.7,"end":72.626,"text":"中手稅是增加的對 除了中手稅增加之外我們有一張表上面有顯示出來除了中手稅之外我們所有其他的稅收都減少嘛 是不是對 為什麼會有這種情況呢但是地方的房屋稅是增加的還有印花稅也是增加的沒有 那我現在是討論這個減少的部分"},{"start":74.666,"end":101.313,"text":"像货物税啊 证交税啊 土增税啊银索税减少更多那银索税你刚刚有提到说我们有一些延分期付款的一些效应在对 跟委员报告银索税的部分因为9月份的暂缴税款有部分还没有入账可能会10月才会入账要到10月才统计的出来还有刚刚您委员所说的就是延分期缴纳的部分会递延入账那另外证交税的部分跟委员很清楚就1到9月份的日均量是4451亿"},{"start":103.474,"end":131.204,"text":"和去年同期的是4943亿就差了500亿所以1到9月份的部分证交税是减收可是9月份单一这个月份因为它的日均量是达到6006亿所以比去年9月份有增加107亿所以我们会观察后面10月到12月股市的一个成交量我请教一下部长今年度我们的预算我们的税落是变多少"},{"start":132.91,"end":139.617,"text":"今年度我們中央的部分是編2兆7,845億在中央那全國呢全國的預算數是3兆8,019億那按照目前的稅收的達成率來講大概是只有75%左右"},{"start":151.206,"end":171.534,"text":"不論是全國或是說這個中央的部分對 以全年來說達成率是大概只有75%嘛那剩下最後只剩下三個月那大家也都很關心那我們今年的稅收有辦法達成我們的這個預算數嗎那會不會有短超的現象發生 結果發生"},{"start":173.424,"end":200.947,"text":"那跟委员报告就是说我们114年的预算数以中央来说就比去年的时增数增加了947亿比时增数但是到9月为止的时增数刚刚委员很清楚比去年同期是来的减少的所以今年要达成预算目标是具有挑战性的那我们再看10月份站脚税款入账以后我刚才听部长讲就是有挑战性所以有可能会发生"},{"start":201.627,"end":224.102,"text":"短收的现象就对了可能没有办法就是对有可能对对对没有办法达到百分之一百这样子那有哪一些税收如果增加的话那有可能至少可以达到预算数因为听起来这样子是不是很乐观那除了期待这个这个政交税之外"},{"start":226.516,"end":241.718,"text":"在證交稅之外當然我們希望而且現在關稅也還沒有確定所以如果關稅確定之後我們也不知道股市的發展情況是怎麼樣當然有可能正向但是也有可能會波動所以證交稅我覺得剩下三個月其實"},{"start":243.239,"end":260.651,"text":"也不知道它的发展情况怎么样因为证交税整体来说财政部还有什么可以努力的地方吗可以达到我们税收达到当时编出来的运算数不至于短收因为我们上次短收是在COVID-19的时候嘛"},{"start":261.691,"end":290.056,"text":"對 109年的時候是上市短收對 然後這幾年來其實大家都很努力那所以我們稅收都有增加那所以才有這個稅季剩餘增加我們也才有發這一個這個一萬塊嘛 對不對是的對啊 那如果現在按照目前發展情況來講似乎不是很樂觀今年如果要達到那個預算書有挑戰形式對 所以我問部長說那有哪一些地方財政部還可以再努力的"},{"start":291.101,"end":307.767,"text":"財政部當然向來對於稅收的課徵都非常努力我們的稅務同仁都很努力那當然第一個股市要看這個後續的一些變化那中所稅是增加的最主要是新之所的增加跟營運分配增加但是我們講貨物稅嘛"},{"start":309.628,"end":338.902,"text":"然後還有這個關稅也減少營業稅也減少其實剛才那張表來看除了政府稅有增加之外其他的稅都減少那怎麼辦我們當然我知道說我們的財政部的官員都很努力但這不是努力就可以達成這個目標對不對就算每天工作12個小時也不一定可以達到稅收增加所以我在問部長說那有什麼可以努力的地方嗎"},{"start":340.15,"end":362.95,"text":"我想这个部分货物税的部分因为前面几个月是因为小客车是短收的那现在目前来说货物税对小客车的一个税务的调整已经算是经过大院通过那大家就比较确定所以九月份来说比去年同期只减少了一亿那我们看看后面看看能不能再有增加税收的可能性"},{"start":363.61,"end":376.193,"text":"你講貨物稅嘛那其實這一個汽車公會的全聯會他其實他有提到因為他們本身就是業者嘛他說我們通過的貨物稅啦對他們來講貨物稅減增目前為止沒有帶動太大的成效因為關稅都還沒有確定嘛對不對"},{"start":385.766,"end":402.504,"text":"是的那我请教一下部长有关于汽车关税的部分这个汽车工会全联会他们是说他们有去跟曾立军副院长有谈过他说这个未来零关税"},{"start":403.886,"end":427.605,"text":"僅對美規車有利其他國家進口車輛會維持到17.5%不過也尚未定案然後未來因為現在我們是把汽車整車零組件跟半導體晶片一併納入談判但是未來也不排除美規車有機會享有零關稅我想請教一下部長有關於關稅的部分"},{"start":430.909,"end":433.842,"text":"是不是美規車進來未來有可能是零關稅"},{"start":435.663,"end":440.385,"text":"部分因為台美關稅談判持續在進行當中那未來是稅率會多少就美國車進來是多少那還在談判過程當中那現行的是17.5那只能說我們只能說這個談判只針對美國進口的汽車那其他國家進口車子應該是維持17.5%那除非我們雙邊再來談所謂的貿易協定大概是這樣子"},{"start":461.995,"end":488.702,"text":"所以現在按照部長的說法就是說除了從美國進口的車美規車進來關稅會調降但是調降幅度多少還不知道是不是調降以及調降的幅度我想都是在談判過程當中我們的談判團隊會提出的這個部分我並沒有但是美方有要求一定要調降對不對這個部分我想談判團隊會更清楚甚至是有談到說關稅會降到零"},{"start":491.352,"end":514.39,"text":"这个部分我也不是那么清楚对不确定这个跟你有关系你怎么会不清楚这个是在谈判团队在谈判过程当中的事项但是你们一定有提供相关的资料给我们谈判团队对不对当然我们会把历年来的一个进口量或者是价值都要做基础的资料提供是作为他们在研判上的一个基本的背景资料对"},{"start":514.91,"end":541.189,"text":"那所以刚才部长有讲说那其他的进口车其他国家进口车一样会维持目前的关税17.5%就对了不会受到影响因为这是我们台美之间的双边的谈判对好那再请教一下因为现在这个在台北港这个车子大概有大概三万多辆左右那现在也因为说关税"},{"start":542.611,"end":560.531,"text":"甚至連貨物稅都還沒辦法確定那是不是在這種情況之下這個車子一樣會繼續放在那邊就對了貨物稅的部分已經經過大院修正的貨物稅條例已經確定那至於台北關那邊到底有多少數量是不是請我們關務署署長來做一個說明署長"},{"start":562.731,"end":582.441,"text":"包委員在台北港那邊有1萬6千多輛現在是1萬6千多輛對有減少是不是有 有減少現在目前大概台北港跟台中港兩個加起來大概是1萬9千輛左右那所以總共加起來的在那個港口車輛有多少台北港跟台中港加起來"},{"start":583.041,"end":600.8,"text":"一萬九千多輛那所以有一萬多輛已經有出去了對這一兩個月有減少了一個幅度那減少的最主要的原因是什麼就是如果說課稅區有這個需求的話廠商自然會從保稅區裡面把這個車輛送到課稅區裡面可是現在關稅都還沒有確定啊"},{"start":606.949,"end":633.734,"text":"是 廠商如果說國內有購買汽車他還是會從保稅區裡面把車輛保稅區還稅之後送到課稅區那您預期是不是關稅確定之後不管是多少目前趨勢應該是往下降因為你跟美國談不可能說不跟你還是維持在17.5%一定會往下降那如果關稅確定之後這個現象是不是就會得到緩解"},{"start":634.822,"end":656.096,"text":"跟委員報告海美協議當然要送到立法院來委員這邊通過另外還要修海關進口稅則這都需要一段時間那所以也不是說關稅確定之後的確不是說跟美方談了之後公佈了馬上就調降我們還是要走立法的程序"},{"start":656.776,"end":664.148,"text":"那大概我們如果說確定比如說下個月下個月關稅就確定了零關稅的話那大概多久我們能夠確定"},{"start":666.482,"end":685.865,"text":"跟委員報告談成的協議還要送立法院通過立法院通過了台美雙方的協議還要修海關進口稅則這都可能會有至少因為對於車商來講關稅不確定性的影響幅度會比說到底確定是多少影響是更大啦是好 謝謝"},{"start":698.563,"end":700.64,"text":"接下來我們請王世堅委員"}]},"gazette":{"lineno":641,"blocks":[["李委員坤城：（10時55分）謝謝主席，我們請莊部長。"],["主席：請莊部長。"],["莊部長翠雲：委員好。"],["李委員坤城：部長好。大家都很關心今年的稅收到底能不能達到當初的預算數，在10月中旬的時候，你們有公布全國的稅收，累計1到9月的稅收是2兆8,710億，較去年同期減少了743億，營所稅減少最多，是426億，證交稅減少223億，土增稅減少161億。實際上，我剛才唸了營所稅、貨物稅、證交稅及土增稅，除了綜所稅有增加375億之外，其實所有的稅收都減少，是不是？"],["莊部長翠雲：綜所稅是增加的。"],["李委員坤城：對，除了綜所稅增加之外，我們這一張表的上面有顯示出來，其他所有的稅收都減少，是不是？"],["莊部長翠雲：對。"],["李委員坤城：為什麼會有這種情況呢？"],["莊部長翠雲：但是地方的房屋稅是增加的，還有印花稅也是增加的。"],["李委員坤城：我現在是討論減少的部分，像貨物稅、證交稅、土增稅，營所稅減少更多，營所稅你剛有提到我們有一些延、分期付款的效應在。"],["莊部長翠雲：是，跟委員報告，營所稅因為9月份的暫繳稅款有部分還沒有入帳，可能10月才會入帳，要到11月才統計得出來，還有剛剛委員所說的，延、分期繳納的部分會遞延入帳。另外，關於證交稅的部分，委員很清楚，1到9月份的日均量是4,451億，和去年同期的4,943億相比，就差了500億，所以1到9月份的部分，證交稅是減收，可是9月單一月份因為日均量是達到6,006億，比去年9月增加107億，我們會觀察後面10月到12月股市的成交量。"],["李委員坤城：我請教一下部長，關於今年度的預算，我們的稅收是編多少？"],["莊部長翠雲：今年度中央的部分是編2兆7,845億。"],["李委員坤城：全國呢？"],["莊部長翠雲：全國的預算數是3兆8,019億。"],["李委員坤城：好，按照目前的稅收達成率來講，大概是只有75%左右，不論是全國或是中央的部分。"],["莊部長翠雲：對，以全年來說，達成率是……"],["李委員坤城：大概只有75%嘛！最後只剩下3個月，大家也都很關心，我們今年的稅收有辦法達成預算數嗎？會不會有短收的結果發生？"],["莊部長翠雲：跟委員報告，針對114年的預算數，以中央來說，就比去年的實徵數增加了947億，但是到9月為止的實徵數，剛剛委員也很清楚，比起去年同期是減少的，所以今年要達成預算目標是具有挑戰性的，在10月份暫繳稅款入帳以後，我們再看一下它的變化。"],["李委員坤城：我剛才聽部長講是有挑戰性，所以有可能會發生短收的現象就對了？"],["莊部長翠雲：對，有可能沒有辦法達到100%。"],["李委員坤城：有哪一些稅收如果增加，就有可能至少可以達到預算數？因為這樣聽起來不是很樂觀，除了期待證交稅之外。"],["莊部長翠雲：期待證交稅之外，當然我們希望……"],["李委員坤城：而且現在關稅也還沒有確定喔！"],["莊部長翠雲：是，關稅也還沒確定。"],["李委員坤城：關稅確定之後，我們也不知道股市的發展情況是怎麼樣，當然有可能是正向，但是也有可能會波動，我覺得剩下3個月，其實也不知道它的發展情況怎麼樣？"],["莊部長翠雲：對，因為證交稅，整體來說……"],["李委員坤城：財政部還有什麼可以努力的地方嗎？可以讓稅收達到當時編出來的預算數不至於短收，因為我們上次短收是在COVID-19的時候嘛！"],["莊部長翠雲：對，109年的時候，事實上是短收。"],["李委員坤城：對，這幾年來其實大家都很努力，我們稅收都有增加，所以歲計賸餘增加，我們也才有發這個1萬塊，對不對？"],["莊部長翠雲：是的。"],["李委員坤城：對啊，如果按照目前發展的情況來講，似乎不是很樂觀。"],["莊部長翠雲：今年如果要達到那個預算數是有挑戰性。"],["李委員坤城：所以我問部長說，有哪一些地方是財政部還可以再努力的？"],["莊部長翠雲：財政部向來對於稅收的課徵都非常努力，我們的稅務同仁都很努力。當然，第一個，股市要看後續的一些變化；綜所稅是增加的，最主要是薪資所得增加，跟盈餘分配增加。"],["李委員坤城：但是我們講貨物稅，還有關稅也減少，營業稅也減少，從剛剛那張表來看，除了綜所稅有增加之外，其他的稅都減少，怎麼辦？"],["莊部長翠雲：都是比去年……"],["李委員坤城：當然，我知道我們的財政部官員都很努力，但這不是努力就可以達成這個目標，對不對？"],["莊部長翠雲：對，沒錯。"],["李委員坤城：大家就算每天工作12個小時，也不一定可以達到稅收增加。"],["莊部長翠雲：沒有錯，對啊！"],["李委員坤城：所以我才問部長說你們有什麼可以努力的地方嗎？"],["莊部長翠雲：貨物稅的部分，前面幾個月因為小客車是短收的，目前來說，貨物稅對小客車的稅務調整，已經經過大院通過，大家就比較確定。所以9月份來說，比去年同期只減少了1億，那我們看看後面能不能再有增加稅收的可能性。"],["李委員坤城：你講貨物稅嘛！汽車公會全聯會其實有提到，因為他們本身就是業者，他說我們通過的貨物稅，對他們來講，貨物稅減徵目前為止沒有帶動太大的成效，因為關稅都還沒有確定，對不對？"],["莊部長翠雲：是的。"],["李委員坤城：我請教一下部長有關於汽車關稅的部分，汽車公會全聯會說他們有去跟鄭麗君副院長談過，他說未來零關稅僅對美規車有利，其他國家進口車輛會維持17.5%，不過尚未定案，未來……因為現在我們是把汽車整車、零組件跟半導體晶片一併納入談判，但是未來也不排除美規車有機會享有零關稅。","我想請教一下部長有關於關稅的部分，是不是美規車進來，未來有可能是零關稅？"],["莊部長翠雲：這部分，因為臺美關稅談判持續在進行當中，未來美國車進來稅率會是多少，那都還在談判過程當中。現行稅率是17.5%，我們只能說這個談判只針對美國進口的汽車，那其他國家進口車子應該是維持17.5%，除非我們雙邊再來談所謂的貿易協定，大概是這樣子。"],["李委員坤城：所以現在按照部長的說法，除了從美國進口的車（美規車）進來關稅會調降，但是調降幅度多少還不知道？"],["莊部長翠雲：是不是會調降以及調降的幅度，我想都是在談判過程當中，我們的談判團隊會提出的這個部分，我並沒有……"],["李委員坤城：但是美方有要求一定要調降嘛！對不對？"],["莊部長翠雲：這個部分，我想談判團隊會更清楚。"],["李委員坤城：甚至有談到關稅會降到零。"],["莊部長翠雲：這個部分我也不是那麼清楚，我不確定。"],["李委員坤城：這個跟你有關係，你怎麼會不清楚？"],["莊部長翠雲：這是談判團隊在談判過程當中的事項。"],["李委員坤城：你們一定有提供相關的資料給我們談判團隊，對不對？"],["莊部長翠雲：當然，我們會把歷年來的進口量，或者是價值都要做基礎的資料，提供作為他們在研判上基本的背景資料。"],["李委員坤城：所以剛才部長有講說，其他國家進口車一樣會維持目前的關稅17.5%就對了？不會受到影響？"],["莊部長翠雲：因為這是我們臺美雙邊的談判。"],["李委員坤城：再請教一下，因為現在在臺北港的車子大概有三萬多輛左右，現在也因為關稅，甚至連貨物稅都還沒辦法確定，是不是在這種情況之下，車子一樣會繼續放在那邊就對了？"],["莊部長翠雲：貨物稅的部分已經經過大院修正了貨物稅條例，這已經確定，那至於臺北關那邊到底有多少數量，是不是請我們關務署署長來做一個說明？"],["李委員坤城：請署長。"],["彭署長英偉：報告委員，在臺北港那邊有一萬六千多輛。"],["李委員坤城：現在是一萬六千多輛？"],["彭署長英偉：對。"],["李委員坤城：是不是有減少？"],["彭署長英偉：有減少，目前臺北港跟臺中港兩個加起來，大概是一萬九千輛左右。"],["李委員坤城：在臺北港跟臺中港的車輛總共加起來有多少？"],["彭署長英偉：加起來一萬九千多輛。"],["李委員坤城：一萬九千多輛，所以有一萬多輛已經銷出去了？"],["彭署長英偉：對，這一、兩個月有減少了一些幅度。"],["李委員坤城：那減少最主要的原因是什麼？"],["彭署長英偉：如果課稅區有這個需求的話，廠商自然會從保稅區裡面把車輛送到課稅區。"],["李委員坤城：可是現在關稅都還沒有確定啊！"],["彭署長英偉：是。如果國內有購買汽車，廠商還是會把車輛從保稅區完稅之後送到課稅區。"],["李委員坤城：您預期是不是關稅確定之後，不管是多少，目前趨勢應該是往下降嘛！因為我們跟美國談不可能說還是維持在17.5%，會往下降。那如果關稅確定之後，這個現象是不是就會得到緩解？"],["彭署長英偉：跟委員報告，臺美協議當然要送到立法院來讓委員這邊通過，另外還要修海關進口稅則，這都需要一段時間。"],["李委員坤城：所以也不是說關稅確定之後，然後……"],["彭署長英偉：的確不是說跟美方談了之後，公布了，馬上就調降，我們還是要走立法的程序。"],["李委員坤城：大概呢？我們如果下個月關稅確定了，若是零關稅的話，那大概多久我們能夠確定？"],["彭署長英偉：跟委員報告，談成的協議，還要送立法院通過，立法院通過了臺美雙方的協議，還要修海關進口稅則，這可能至少……"],["李委員坤城：因為對於車商來講，關稅不確定性的影響幅度，會比確定關稅到底是多少而影響更大。謝謝。"],["主席（李委員坤城）：接下來我們請王世堅委員。"]],"agenda":{"page_end":238,"meet_id":"委員會-11-4-20-2","speakers":["李坤城","林德福","吳秉叡","賴士葆","郭國文","賴惠員","李彥秀","鍾佳濱","顏寬恒","林思銘","王世堅","楊瓊瓔","鄭天財Sra Kacaw","葉元之","邱志偉","黃珊珊","蔡易餘","林楚茵","羅明才","陳玉珍"],"page_start":183,"meetingDate":["2025-10-16"],"gazette_id":"1148401","agenda_lcidc_ids":["1148401_00005"],"meet_name":"立法院第11屆第4會期財政委員會第2次全體委員會議紀錄","content":"邀請財政部莊部長翠雲率所屬機關首長暨國營事業董事長、總經理（含各轉投資事業機構公股代\n表之董、監事）列席業務報告，並備質詢","agenda_id":"1148401_00004"}}},"supported_relations":[],"relations":[]}