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那個次長你那個盡量唱首一言"},{"start":104.515,"end":123.252,"text":"非常感谢赖委员对于这个问题的关系非常佩服委员对这个问题的看法我想分三个部分第一个少子女化的成因我跟委员还有各位报告population studies这个是人口学第一集的2000年就有一篇非常重要的论文OECD国家18国他们发现"},{"start":124.053,"end":148.79,"text":"少子女化的一個解決對策是一個多元的一個策略跟多元的問題那麼在這裡面根據多元的問題多元的複雜成因所以要有一個整個相關的一個政策配套那這裡面大概有四個最重要的一個政策第一個應該是性別平等第二個是家庭與工作平等第三應該是有關於公托托育第四最後才是育兒津貼"},{"start":149.651,"end":167.853,"text":"我想這是一個多元的一個組合那這個也是我們少子女化計畫從107年開始到我們現在我們也已經提出一個2.0的計畫到大院我們的一個基本的精神我想大家都知道這個是一個複雜的問題所以我們也必須要有一個整個有效率的策略那但跟委員報告"},{"start":168.874,"end":180.756,"text":"但是在這樣的一個考量之下我恐怕必須要說我們現在目前所提出的這一個條例當然大家都希望能夠共同來解決少子女化的問題但是恐怕"},{"start":182.629,"end":201.174,"text":"恐怕會有偏食的問題會有偏食的問題林瑞琴委員剛剛也有提到就是說政策就是一個選擇你今天選擇A可能會排斥B如果今天我們有一個非常非常充足的財源那當然沒有問題那現在目前就是說你是獨孤一位有可能就排擠到我們現在目前現有的一個"},{"start":203.334,"end":218.922,"text":"一個公托的一個推動還有譬如說相關的一個的一個策略所以這恐怕是第二個問題第三個就成如剛剛委員所說的其實對於我們現在目前很多很多育兒父母來說其實最重要事實上是麵包跟牛奶你現在小孩你要先吃東西啊"},{"start":220.743,"end":242.092,"text":"所以政府現在推測基本上就是想方設法來降低他們的負擔那針對延後幾戶在這一個行政上的一個設計我想聽聽衛福部的說法你認為說延後幾戶有機會提升現在的生意力的增加嗎 還有多少貢獻"},{"start":243.172,"end":262.585,"text":"報告委員我是研究那個人口政策跟福利政策我跟委員報告我在目前國內國際的期刊我沒有看到一篇有關於這方面的研究是沒有沒有人當然就是說但是有有有關於那個儲蓄賬戶這個最主要是為了要減貧就是poverty reduction但是"},{"start":263.365,"end":289.179,"text":"你說用這個來提升生育率這個我是覺得恐怕不可以委員 容許我我想在這裡我們必須要去正視就是在網路上網路上有很多就是說比較針對的一個投資的網紅他有特別講到他竟然是講說不生小孩是存款的一個寬備不生小孩你的財富會更自由"},{"start":290.72,"end":312.792,"text":"很多的年輕人其實慢慢的會受影響說小孩子是一個護資產但回到根本生不生小孩對他們有什麼樣的一個好處我想這是一個很大的一個學問所以你又是這一方面的專家我們希望你可以提供更多的一個資訊給我們倒是我想問一下我們護稅署署長就是說"},{"start":315.753,"end":342.18,"text":"這個租稅的公平行政院是不是可以接受集平計戶的這樣的一個政策你年存10萬然後想那個綜合所得稅的扣除額他18歲提領了數百萬那可是對於窮人來講的話生活會他已經透支了他沒有辦法去儲蓄了他也更沒有辦法享受到這個節稅這個節稅的一個優惠那你提供中手稅那個"},{"start":343.88,"end":359.996,"text":"扣除扣除而來對弱勢家庭是不是有實際上的一個利益那如果你將高所得的享有較大福利的一個減稅的利益是不是會違反了租稅的公平我想站在護稅署的立場是不是可以跟我們做一個分析一下"},{"start":360.476,"end":390.156,"text":"報告委員 委員分析已經非常透徹但是我還是再補充一下就是說因為現在我們在看所得稅的扣除的時候一般是費用的部分那這是屬於存款一般存款跟我們所得課稅是沒有關係這可以觀察在我們所有的包含以前兒少賬戶的相關條例裡面也都沒有給扣除的優惠我們再去觀察美國跟英國他們所推出的這個賬戶也沒有給扣除"},{"start":390.796,"end":407.866,"text":"是沒有給扣除的優惠 都沒有我們非常確定為什麼因為他們觀察到就像委員所講現在有能力再拿錢出來儲蓄存到未來小孩子18歲又給小孩子用的人其實說真的對中低所得者來講是一件很困難的事情"},{"start":408.566,"end":431.597,"text":"非常非常困難所以到最後你每年10萬的限額其實當不獲利者會變得高所得者變得高所得者那我們現在44%的人是不用繳稅36%的人是繳5%所以對這些人來講你給他扣除的減稅率是非常低的非常低到最後都是有錢人在減稅"},{"start":432.637,"end":449.324,"text":"所以所以署長我我當我看到了這一個就是說那個未來帳戶的特別條例裡頭因為我們長期就是在財政委員會裡頭我也覺得說有點混亂掉了到底投資跟除夕對這個少子化有多少深遠的影響"},{"start":449.984,"end":472.429,"text":"那我再請教你現行的徵刑稅跟免稅額度是不是足夠來使用那家長將自有的一個款項存入了台灣的未來帳戶那如果他依遺產稅跟稅法第四條第二項的一個規定家長對於帳戶開戶人的贈意跟現行的那個贈意那個納稅義務人"},{"start":475.531,"end":486.311,"text":"每年得至增跟總額中減免免稅額244萬這對一般的家庭是不是已經適用了如果就是說"},{"start":487.799,"end":505.127,"text":"提供的那個免稅增益額稅額的計算方式的話那這個有沒有矛盾啊是 報告委員齁像我們增益稅現在每年都給244萬的免稅是一個人244萬所以一般我們現在觀察到的大部分的家庭真的都夠了"},{"start":505.527,"end":522.701,"text":"所以你現在變成說是高所得者他在贈餘給小孩的時候他才會碰到課稅的問題那你現在又跟他說不納入贈餘免稅額的計算等於額外給他更多的贈餘免稅那又是剛才就像我剛才講的委員剛才也有觀察到其實到最後還是對高採負責有利"},{"start":524.022,"end":541.33,"text":"是啊是啊这个是不是对帮忙那个有钱的人就开了另外的一道门好谢谢那我想再简单的再那个请教一下我们那个劳动部就是说在这里有一个特别的一个议题要请教劳动部就是说"},{"start":542.53,"end":559.465,"text":"針對的這一份草案第三條跟第十四條允許企業贊助自家員工子女就是說階級化的一個延伸在我看來是這樣子如果就是說這個自家員工的子女這個會不會造成說父母親在哪邊上班"},{"start":560.146,"end":575.375,"text":"然後就決定這個孩子領了多少錢會不會讓我們覺得說企業的贊助有階級化的一個延伸那是不是會讓小孩子就是贏在起跑點上職業決定孩子的身價"},{"start":577.097,"end":593.033,"text":"會不會有這樣的一個情況是委員好委員所提的當然就整個制度設計的時候在主管機關衛福部這邊會做一個整體的考量那每一個相關的制度設計絕對在執行面上都會有一些相對應所反映出來的一個效果"},{"start":593.493,"end":615.442,"text":"是啊沒有錯啊我們台灣不是都只有台積電跟小積電其實我們台灣百工百業我們其他的傳產產業還是佔了八成以上那你想到了就是這些中小企業這些外送員這些基層的勞工他如果沒有企業的贊助的話他的孩子在這一個政策上他是被遺忘了是不是我可以這樣講啦沒錯"},{"start":620.088,"end":641.495,"text":"委員的確會有一些實務上面的反應 是啊好 那我想我們大家再努力啦 因為這是一個很好的一個那個草案那我們怎麼樣那個讓他透過不斷的一個討論可以讓他更周全 好 謝謝主席好 謝謝委員 謝謝好 謝謝外匯委員 外來會員委員發言人"}]}},"supported_relations":[],"relations":[]}