{"error":false,"id":["167289"],"data":{"IVOD_ID":167289,"IVOD_URL":"https://ivod.ly.gov.tw/Play/Clip/1M/167289","日期":"2026-01-28","會議資料":{"會議代碼":"委員會-11-4-20-19","會議代碼:str":"第11屆第4會期財政委員會第19次全體委員會議","屆":11,"會期":4,"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4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":"2026-01-28T11:26:50+08:00","結束時間":"2026-01-28T11:37:43+08:00","影片長度":"00:10:53","支援功能":["ai-transcript"],"video_url":"https://ivod-lyvod.cdn.hinet.net/vod_1/_definst_/mp4:1MClips/0b5ec5fbcfced67d60e2a14cc682502e11b3bb87f1b5dc7ae2c12228464ea44c632dec9194285a125ea18f28b6918d91.mp4/playlist.m3u8","委員名稱":"顏寬恒","委員發言時間":"11:26:50 - 11:37:43","會議時間":"2026-01-28T09:00:00+08:00","會議名稱":"立法院第11屆第4會期財政委員會第19次全體委員會議（事由：邀請財政部莊部長翠雲就「統一發票經費編列及宣傳推廣業務執行情形」進行專題報告，並備質詢。）","transcript":{"pyannote":[{"speaker":"SPEAKER_01","start":0.03096875,"end":3.9797187500000004},{"speaker":"SPEAKER_01","start":4.2497187499999995,"end":5.32971875},{"speaker":"SPEAKER_01","start":11.438468750000002,"end":11.505968750000001},{"speaker":"SPEAKER_00","start":11.505968750000001,"end":11.556593750000001},{"speaker":"SPEAKER_01","start":11.556593750000001,"end":11.62409375},{"speaker":"SPEAKER_00","start":11.62409375,"end":11.792843750000003},{"speaker":"SPEAKER_01","start":11.792843750000003,"end":12.855968750000002},{"speaker":"SPEAKER_01","start":13.193468750000001,"end":19.605968750000002},{"speaker":"SPEAKER_01","start":19.72409375,"end":22.49159375},{"speaker":"SPEAKER_01","start":22.879718750000002,"end":28.364093750000002},{"speaker":"SPEAKER_01","start":28.667843750000003,"end":30.06846875},{"speaker":"SPEAKER_01","start":30.473468750000002,"end":35.805968750000005},{"speaker":"SPEAKER_01","start":36.548468750000005,"end":50.95971875},{"speaker":"SPEAKER_01","start":50.976593750000006,"end":50.993468750000005},{"speaker":"SPEAKER_01","start":51.111593750000004,"end":62.14784375000001},{"speaker":"SPEAKER_01","start":62.265968750000006,"end":72.12096875},{"speaker":"SPEAKER_01","start":72.47534375000001,"end":78.02721875},{"speaker":"SPEAKER_01","start":78.12846875000001,"end":80.03534375000001},{"speaker":"SPEAKER_01","start":80.32221875,"end":87.15659375},{"speaker":"SPEAKER_00","start":87.24096875000001,"end":94.48034375},{"speaker":"SPEAKER_01","start":93.28221875000001,"end":93.82221875},{"speaker":"SPEAKER_01","start":93.88971875,"end":94.09221875},{"speaker":"SPEAKER_00","start":94.73346875,"end":121.66596875},{"speaker":"SPEAKER_01","start":102.83346875000001,"end":103.33971875},{"speaker":"SPEAKER_01","start":112.92471875000001,"end":113.70096875},{"speaker":"SPEAKER_01","start":122.03721875000001,"end":133.52909375000002},{"speaker":"SPEAKER_00","start":133.52909375000002,"end":135.38534375},{"speaker":"SPEAKER_01","start":134.52471875,"end":135.31784375},{"speaker":"SPEAKER_01","start":135.38534375,"end":145.81409375},{"speaker":"SPEAKER_01","start":145.96596875,"end":173.13471875000002},{"speaker":"SPEAKER_01","start":173.47221875000002,"end":179.17596875},{"speaker":"SPEAKER_01","start":179.58096875,"end":188.67659375000002},{"speaker":"SPEAKER_01","start":188.91284375,"end":195.00471875000002},{"speaker":"SPEAKER_00","start":196.42221875,"end":204.79221875000002},{"speaker":"SPEAKER_01","start":199.89846875,"end":200.25284375},{"speaker":"SPEAKER_00","start":205.07909375000003,"end":205.50096875000003},{"speaker":"SPEAKER_01","start":205.11284375000002,"end":206.29409375},{"speaker":"SPEAKER_00","start":206.29409375,"end":215.10284375},{"speaker":"SPEAKER_01","start":207.32346875000002,"end":209.26409375},{"speaker":"SPEAKER_01","start":210.46221875,"end":210.90096875},{"speaker":"SPEAKER_00","start":215.15346875,"end":232.92284375000003},{"speaker":"SPEAKER_01","start":215.22096875000003,"end":215.42346875},{"speaker":"SPEAKER_01","start":217.58346875,"end":217.98846875},{"speaker":"SPEAKER_01","start":226.79721875,"end":227.72534375},{"speaker":"SPEAKER_01","start":233.41221875000002,"end":268.34346875},{"speaker":"SPEAKER_01","start":268.57971875000004,"end":318.49596875000003},{"speaker":"SPEAKER_01","start":318.85034375000004,"end":319.62659375000004},{"speaker":"SPEAKER_01","start":319.93034375,"end":321.87096875000003},{"speaker":"SPEAKER_01","start":322.12409375000004,"end":324.70596875},{"speaker":"SPEAKER_01","start":325.17846875000004,"end":326.41034375000004},{"speaker":"SPEAKER_01","start":326.56221875,"end":327.49034375},{"speaker":"SPEAKER_01","start":327.76034375,"end":336.28221875},{"speaker":"SPEAKER_01","start":336.78846875000005,"end":342.89721875000004},{"speaker":"SPEAKER_01","start":343.15034375000005,"end":349.79909375},{"speaker":"SPEAKER_00","start":350.50784375,"end":359.29971875},{"speaker":"SPEAKER_00","start":359.75534375,"end":380.95034375},{"speaker":"SPEAKER_01","start":361.49346875000003,"end":361.93221875},{"speaker":"SPEAKER_01","start":362.67471875,"end":362.99534375},{"speaker":"SPEAKER_01","start":373.79534375000003,"end":374.18346875000003},{"speaker":"SPEAKER_01","start":379.81971875000005,"end":380.03909375},{"speaker":"SPEAKER_01","start":381.11909375000005,"end":383.68409375000005},{"speaker":"SPEAKER_00","start":381.79409375,"end":382.31721875000005},{"speaker":"SPEAKER_01","start":384.32534375,"end":400.86284375},{"speaker":"SPEAKER_01","start":400.99784375,"end":402.76971875000004},{"speaker":"SPEAKER_01","start":403.00596875,"end":407.10659375},{"speaker":"SPEAKER_01","start":407.71409375,"end":411.30846875000003},{"speaker":"SPEAKER_01","start":411.61221875,"end":417.07971875000004},{"speaker":"SPEAKER_01","start":417.55221875,"end":422.51346875},{"speaker":"SPEAKER_01","start":423.42471875,"end":427.82909375},{"speaker":"SPEAKER_01","start":428.08221875000004,"end":433.70159375000003},{"speaker":"SPEAKER_01","start":433.88721875000005,"end":439.30409375000005},{"speaker":"SPEAKER_01","start":439.54034375000003,"end":442.00409375000004},{"speaker":"SPEAKER_01","start":442.29096875000005,"end":446.05409375000005},{"speaker":"SPEAKER_01","start":446.72909375,"end":458.64284375000005},{"speaker":"SPEAKER_01","start":458.94659375000003,"end":460.26284375},{"speaker":"SPEAKER_01","start":460.36409375000005,"end":472.51409375000003},{"speaker":"SPEAKER_01","start":472.83471875000004,"end":481.28909375},{"speaker":"SPEAKER_01","start":481.66034375000004,"end":486.52034375000005},{"speaker":"SPEAKER_01","start":486.68909375000004,"end":490.73909375000005},{"speaker":"SPEAKER_01","start":491.51534375000006,"end":495.97034375000004},{"speaker":"SPEAKER_01","start":496.96596875000006,"end":507.54659375000006},{"speaker":"SPEAKER_01","start":508.01909375,"end":513.0984687499999},{"speaker":"SPEAKER_00","start":513.4865937500001,"end":514.93784375},{"speaker":"SPEAKER_00","start":515.3090937500001,"end":522.58221875},{"speaker":"SPEAKER_01","start":521.2153437500001,"end":522.39659375},{"speaker":"SPEAKER_00","start":522.7509687500001,"end":543.0178437500001},{"speaker":"SPEAKER_01","start":532.55534375,"end":533.9053437499999},{"speaker":"SPEAKER_01","start":539.27159375,"end":539.3728437500001},{"speaker":"SPEAKER_01","start":539.42346875,"end":539.5078437500001},{"speaker":"SPEAKER_01","start":539.98034375,"end":541.11096875},{"speaker":"SPEAKER_01","start":541.7690937500001,"end":559.4709687500001},{"speaker":"SPEAKER_01","start":559.84221875,"end":564.02721875},{"speaker":"SPEAKER_01","start":564.7022187499999,"end":575.68784375},{"speaker":"SPEAKER_00","start":574.28721875,"end":589.35659375},{"speaker":"SPEAKER_01","start":576.2278437500001,"end":577.0378437500001},{"speaker":"SPEAKER_01","start":589.35659375,"end":600.0890937500001},{"speaker":"SPEAKER_01","start":600.5278437500001,"end":602.29971875},{"speaker":"SPEAKER_01","start":602.85659375,"end":619.32659375},{"speaker":"SPEAKER_01","start":619.74846875,"end":621.7397187500001},{"speaker":"SPEAKER_01","start":622.24596875,"end":636.1340937500001},{"speaker":"SPEAKER_01","start":636.35346875,"end":639.54284375},{"speaker":"SPEAKER_00","start":638.58096875,"end":640.97721875},{"speaker":"SPEAKER_01","start":640.8759687500001,"end":642.7153437500001},{"speaker":"SPEAKER_00","start":642.8672187500001,"end":643.49159375},{"speaker":"SPEAKER_01","start":644.20034375,"end":646.32659375},{"speaker":"SPEAKER_01","start":650.2078437499999,"end":652.1653437500001}],"whisperx":[{"start":0.51,"end":3.438,"text":"各位歷史觀點大家好主席有請財政部莊部長請莊部長"},{"start":11.465,"end":35.579,"text":"委員長部長早部長我們載具的使用對於民眾來說已經是很普遍的一個狀況我們都是宣導說請民眾善用載具也增列了雲端獎項的這樣子增列很多所以來吸引民眾使用其實成效也還不錯但是大家都有在用但是現在有一個新的問題出現就是說民眾有載具了"},{"start":36.599,"end":53.99,"text":"反而是商家沒有不一定是小店家小攤販有一些就是說像知名的餐飲他們雖然有提供發票但是並沒有提供載具的服務可能是因為店家很忙所以會事先打一堆發票先把它打出來那種像店鋪像一般的店鋪還是說夜市的攤販就是先把這些發票打出來"},{"start":62.815,"end":85.506,"text":"這樣子民眾就沒有辦法索取載具所以這種方法是跟我們鼓勵使用載具的初衷背道而馳所以說照理來講說有電子發票不就是代表說該店應該必須要有提供刷載具的服務財政部有沒有針對像這類有發票卻沒有載具的店家做過詳細的調查統計"},{"start":87.827,"end":108.264,"text":"我们这个部分持续我们国税局还有那个我们所的分局跟基金所都在持续的辅导营业人使用所谓的电子发票如果他是开立电子发票的话那他就要具备那个条码的扫描机具或是设备那如果我们买售的人我出示了我的一个载具的话"},{"start":108.725,"end":121.445,"text":"那他就不能拒绝一定要扫描我们那个载具然后让他能够发票可以存到云端发票那至于还没有这些机械设备开立电子发票我们的国税局都持续在做辅导以及推广"},{"start":122.059,"end":139.146,"text":"就是說設備障礙的這些店鋪啦比如說設備還沒有提升嘛還沒到位嘛是不是這樣子好那我再問就是說部長其實你有沒有去夜市會不會去夜市走一走看一看偶爾會去所以應該就會清楚說這是普遍存在的這不是單一個個案這種情況我們剛剛說到這種情況"},{"start":143.968,"end":151.17,"text":"我們從數據上面可以看到近5年我們的雲端發票開立張數從109年的24.78億張然後上升到113年已經有55.36億張所以成效算是不錯這個部分行業"},{"start":164.794,"end":182.754,"text":"这个云端发票的使用率其实还是偏低的可以说非常低比如说像法律及会计服务业药品及医用化学制造业还有烟草制造业水上运输业还有废气物清理以及资源回收处理业"},{"start":184.836,"end":194.647,"text":"這些產業在雲端發票的使用率其實都是個位數請問財政部有沒有注意這樣的問題財政部後續是如何的督導"},{"start":196.762,"end":200.983,"text":"您這邊看到的是113年度那也跟委員報告114年度的雲端發票已經達到的63.31億114幾114年的雲端發票已經到63億超過63億那使用率也達到64.55%有大幅的一個提升當然有一些還沒有運用的部分這也是我們未來要努力的目標"},{"start":220.609,"end":232.764,"text":"持续的辅导以及宣导我们希望更快速的去运用然后也知道这样运用其实是对税收友好对产业还有一些回溯的一个追查也是有所帮助的"},{"start":233.467,"end":255.038,"text":"是啦 我再提一個就是說像一般消費性一些消費端的視角比如說我們現在常常在有些自動停車就路邊停車自動那些機器人無人商店還有自動販賣機這一些它有一些我自己就碰到就是說我要去刷載具沒有刷不到 感應不到就在那邊等 等紙本的它跑紙本的這個發票出來"},{"start":256.118,"end":267.589,"text":"有些甚至就是就是就是常常發生這種事甚至沒有發票也有所以他到底是設備障礙就是說他沒有更新還是說因為現在這種這種情況從雖然我們財政部規定112年開始說自動販賣機應該要逐筆開立發票但實際走訪很多我自己碰到了常常停車路邊停車還是停車場裡面那要去取車的時候"},{"start":279.46,"end":299.815,"text":"要去刷 有些新的它就會有我們載具的一個感應沒有的話就在那邊只有用按鈕去按然後輸入信用卡然後就是給我們那紙本的這種情況所以能不能 我想既然是要推廣就不是說只是發新聞稿還是這樣子我們應該說針對這些有設備障礙的這些廠商或者業者陳人部的要用什麼樣的作為來督促他們另外"},{"start":309.141,"end":336.012,"text":"雖然普及了啦但是老實說因為很多業者還是不願意不是不願意啦實在太忙了實在太忙他們就說第一線還是很多不少很多的業者他沒有跟進沒有跟進不是做不到啦是覺得說太麻煩所以對於這些中小企業小店鋪來講其實多一個系統就多一份人力就多一些這個工作量所以說我想部長就是說希望財政部能夠全面的去稽查"},{"start":336.872,"end":349.593,"text":"各個販賣機是否已經符合法規這些另外是不是建立一個網站讓民眾可以來幫助你們一起檢查讓發票載具能夠全面落實這個建議可以嗎"},{"start":350.798,"end":372.538,"text":"委員很好我想我們一定會加強因為其實我們也知道有時候在停車去停車場停車那個收費機有些可以少那個條碼有些不具有這樣的一個功能那讓你覺得想要少而沒有辦法少那個是很扼腕的一件事情那我想我們的國稅局以及所屬的都會加強去做而且我們也會有計劃讓我們希望"},{"start":374.42,"end":390.631,"text":"真正能夠深入到商家裡面去然後輔導他然後來運用謝謝部長這一個重要的就是說目前財政部新增就是2月1號要上路的新制就是入境旅客可免稅攜帶兼衛福部"},{"start":395.375,"end":421.674,"text":"這個核定通過健康風險評估的指定菸品就是加熱菸我們就直接講加熱菸那上限是200支當然這些相關的規範我們都很支持但是現在一定要跟民眾講清楚因為現在新聞標題新聞標題都是說財政部預告入境吸加熱菸200支免稅然後國稅國健署警告帶回國內最高罰500萬"},{"start":424.002,"end":445.847,"text":"200支免稅然後你帶回國內最高罰500萬所以這個民眾老實講第一眼看不懂就會出問題了就會出問題了所以這個財政部大多數認為說財政部已經公告了入境可以攜帶免稅的菸品200支但是另外國際署說要罰500萬又說不行所以這部分"},{"start":446.767,"end":460.771,"text":"部長說明之前我是不是可以直接講一個把他就說你這樣子是不是告訴我們說只可以國人回國的時候在台灣的機場免稅店台灣的機場免稅店購買加熱煙瓶因為他是經過國健署合格的衛福部認可的然後200支免稅可以帶進來因為如果假設他從日本他從其他國家"},{"start":472.955,"end":487.941,"text":"的機場免售店買好之後帶到國內他也不知道這個菸品跟台灣通過的菸品是不是一致裡面的成分是不是一致品相是不是一致所以如果他從日本帶加熱菸到海來可是到海關被攔查說這個連內容不符品相不符就被罰五萬到五百萬"},{"start":497.011,"end":501.414,"text":"所以是不是說 我們的國人回國之後在機場免稅店 台灣的機場免稅店買200支的加熱煙免稅可以帶進來只限台灣的機場免稅店 是不是這樣"},{"start":513.69,"end":522.413,"text":"不是這樣說因為我們在台灣可以銷售的是要經過衛福部健康風險評估的那機場銷售的呢那機場如果要銷售當然就是說我們台灣的免稅店的機場當然是要販售當然是要經過經過我們的健康風險評估的"},{"start":532.416,"end":542,"text":"才可以我們這邊的公告只是就法規的部分因為菸品有很多譬如說有捲菸有止菸我們只是捲一個免稅的數量部長這樣問題會複雜化我們只講一個很單就加熱菸因為只有台灣這樣子規定那我們現在可以200支菸可以帶進來免稅200支200支菸那是必須要符合台灣我們這個"},{"start":559.986,"end":568.59,"text":"健康風險評估管制的這些煙品那只有台灣的機場深層艙機場裡面專賣的這些加熱煙就是符合所以在這邊買沒問題絕對不會觸法是不是這樣要很明確的很清楚的委員您說的沒有錯那還有要特別說明就是說目前國外在銷售的部分都沒有經過台灣的健康風險評估所以你帶進來可能有衛福部這裡面所提到的罰款的問題"},{"start":589.56,"end":619.14,"text":"對嘛 所以我說要很明確嘛 不然他他怎麼 他在社交平台說 菸品有八款 十款那明明是八款 十款 我在日本也看到我在韓國也看到 我就直接帶回來 同樣的嘛對不對 可是他帶回來就被罰了你台灣有賣這個產品 賣這個商品那我從國外帶回來 結果就被罰了你說 我可以帶兩百支然後呢 我怎麼知道 另外的說要罰五萬到五百萬是又 又 又 就所以我告訴 我跟部長講說我們第一眼就要讓民眾看得懂"},{"start":619.82,"end":641.409,"text":"不然的話你會害他們處罰所以這個很重要所以我們今天就是說部長也為我們說明了我們只能夠買國內的通過的菸品然後呢在台灣的免稅店機場的免稅店購買的加熱菸品就是符合規定的不會受罰就這樣子對不對謝謝您說的很清楚對好的謝謝謝謝部長謝謝委員好謝謝袁寬恆委員"},{"start":650.291,"end":651.321,"text":"接下來我們請王世堅委員質詢"}]}},"supported_relations":[],"relations":[]}