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12:08:02","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_00","start":5.24534375,"end":6.32534375},{"speaker":"SPEAKER_01","start":5.886593750000001,"end":11.168468750000002},{"speaker":"SPEAKER_01","start":11.759093750000002,"end":38.96159375},{"speaker":"SPEAKER_00","start":39.85596875,"end":40.42971875},{"speaker":"SPEAKER_01","start":40.42971875,"end":40.48034375},{"speaker":"SPEAKER_00","start":40.48034375,"end":40.784093750000004},{"speaker":"SPEAKER_01","start":40.784093750000004,"end":73.85909375},{"speaker":"SPEAKER_00","start":74.56784375000001,"end":78.70221875},{"speaker":"SPEAKER_00","start":79.14096875,"end":84.35534375},{"speaker":"SPEAKER_00","start":84.59159375,"end":101.46659375},{"speaker":"SPEAKER_01","start":101.97284375000001,"end":108.99284375},{"speaker":"SPEAKER_00","start":103.99784375,"end":104.72346875000001},{"speaker":"SPEAKER_00","start":108.36846875,"end":133.86659375000002},{"speaker":"SPEAKER_01","start":116.35034375000001,"end":119.97846875},{"speaker":"SPEAKER_01","start":133.47846875000002,"end":157.89659375000002},{"speaker":"SPEAKER_01","start":157.94721875000002,"end":157.98096875000002},{"speaker":"SPEAKER_00","start":157.98096875000002,"end":159.06096875},{"speaker":"SPEAKER_01","start":158.36909375000002,"end":163.24596875},{"speaker":"SPEAKER_00","start":164.27534375000002,"end":189.41909375},{"speaker":"SPEAKER_01","start":181.79159375,"end":183.25971875000002},{"speaker":"SPEAKER_01","start":186.98909375000002,"end":207.40784375},{"speaker":"SPEAKER_00","start":208.53846875000002,"end":225.70034375},{"speaker":"SPEAKER_01","start":220.62096875,"end":221.38034375},{"speaker":"SPEAKER_01","start":224.35034375,"end":225.73409375000003},{"speaker":"SPEAKER_00","start":225.73409375000003,"end":225.76784375000003},{"speaker":"SPEAKER_01","start":225.76784375000003,"end":225.97034375},{"speaker":"SPEAKER_00","start":225.97034375,"end":226.03784375},{"speaker":"SPEAKER_01","start":226.03784375,"end":226.12221875},{"speaker":"SPEAKER_00","start":226.12221875,"end":226.24034375000002},{"speaker":"SPEAKER_01","start":226.24034375000002,"end":239.92596875},{"speaker":"SPEAKER_00","start":226.25721875000002,"end":227.25284375},{"speaker":"SPEAKER_01","start":240.58409375000002,"end":245.51159375},{"speaker":"SPEAKER_01","start":246.10221875000002,"end":249.56159375000001},{"speaker":"SPEAKER_01","start":250.79346875000002,"end":255.83909375000002},{"speaker":"SPEAKER_00","start":257.20596875,"end":273.96284375},{"speaker":"SPEAKER_01","start":269.47409375,"end":272.49471875},{"speaker":"SPEAKER_01","start":273.33846875,"end":280.49346875000003},{"speaker":"SPEAKER_01","start":280.76346875,"end":287.29409375},{"speaker":"SPEAKER_00","start":285.58971875000003,"end":287.91846875000005},{"speaker":"SPEAKER_01","start":288.23909375,"end":300.03471875},{"speaker":"SPEAKER_01","start":300.23721875,"end":316.77471875000003},{"speaker":"SPEAKER_01","start":316.84221875000003,"end":325.46534375000005},{"speaker":"SPEAKER_01","start":325.63409375000003,"end":366.31971875000005},{"speaker":"SPEAKER_00","start":367.28159375,"end":396.96471875000003},{"speaker":"SPEAKER_00","start":396.98159375,"end":396.99846875000003},{"speaker":"SPEAKER_00","start":397.16721875,"end":446.83034375000005},{"speaker":"SPEAKER_01","start":404.22096875000005,"end":404.96346875},{"speaker":"SPEAKER_01","start":405.26721875000004,"end":405.85784375000003},{"speaker":"SPEAKER_01","start":424.67346875000004,"end":425.12909375000004},{"speaker":"SPEAKER_01","start":425.46659375,"end":426.05721875},{"speaker":"SPEAKER_01","start":446.64471875000004,"end":461.15721875},{"speaker":"SPEAKER_00","start":451.25159375000004,"end":451.80846875000003},{"speaker":"SPEAKER_00","start":457.37721875000005,"end":458.49096875000004},{"speaker":"SPEAKER_00","start":460.75221875000005,"end":465.52784375000005},{"speaker":"SPEAKER_01","start":461.17409375000005,"end":461.20784375000005},{"speaker":"SPEAKER_01","start":461.56221875000006,"end":462.15284375000005},{"speaker":"SPEAKER_01","start":462.42284375,"end":463.26659375},{"speaker":"SPEAKER_00","start":466.35471875,"end":468.88596875},{"speaker":"SPEAKER_00","start":469.81409375000004,"end":472.32846875}],"whisperx":[{"start":5.256,"end":23.034,"text":"委員好 部長好我們針對於統一發票這個給獎的辦法第16條裡頭規定統一發票中獎資獎金各項宣傳資料調查及稽查的這個費用"},{"start":24.856,"end":37.446,"text":"檢舉之獎金統一發票發售及專責單位所需的經費由全年營業稅收入總額中提出3%以之因應對不對"},{"start":41.127,"end":63.841,"text":"是的依照我們第16條的規定但是我們看到從110年到113年營業稅10增數年都大幅的超過預算數那財政部呢你都是以預算數的3%來編列獎金對於超增的部分並沒有補題本期統計了4年累計"},{"start":68.263,"end":84.9,"text":"超額高達86億元為什麼沒有提呢請做說明我們是根據營業稅法裡面的規定也就是說它的統一發票給獎的經費是由全年營業稅收入總額中提出3%"},{"start":86.081,"end":101.222,"text":"那所谓全年营业税收入那么我们在编列这个要发奖金的经费的时候编税出预算那我们就用税入预算里面的营业税的全国总全国营业税总收入的预算案数的3%来编列"},{"start":102.003,"end":105.105,"text":"這個是總預算數啊但是你實際上你是超徵啊你四年超徵了86億啊營業稅的收入有超過預算數也有比預算數來的少像114年到12月底我們的出租就少了200多億"},{"start":119.091,"end":139.197,"text":"所以我們是用預算案數來編那麼你的實徵數事實上要到年底才知道然後如果你到年底才會知道所以我在編這個稅出預算的時候我並不知道沒有辦法掌握到真正的一個實徵數你不知道所以本席依照我們的法律的規定統一發票給獎辦法第16條規定就是你這一個年度你的這個營業稅額總稅額的這個"},{"start":149.12,"end":162.915,"text":"3%嘛那你既然也知道到年底你就會知道有超徵多少那你要把它補啊你為什麼不補呢那不然你這個4年的86億那3%你拿去做什麼"},{"start":164.258,"end":187.835,"text":"第一個收入增加以後當然是進公庫跟委員報告這個部分我們會按營業稅的收入會按財化法的規定撥歸地方政府撥歸地方政府那部分是歸中央那財化法修正以後扣掉3%的獎金跟1.5%基金全部都到地方政府去了我沒有拿去做什麼我也不能拿去做什麼部長"},{"start":190.317,"end":206.844,"text":"我們針對條文第16條來討論嘛這個不是你播到哪裡的問題嘛是法本身的精髓嘛所以本席要請教如果你以會計技巧來消化超真要不要檢討"},{"start":208.564,"end":233.449,"text":"用会计技巧我们是依法行政除了您刚刚讲的办法之外在营业税法里面是这样规定它的经费是有全年营业税收入总额中3%来提利所以我在编税入跟税出的时候我就用这样一起编下去的这个不是说你编而是你在执行的时候你明明有超征嘛这个本席认为违背了制度的原意"},{"start":234.409,"end":249.715,"text":"所以部長本席具體建議你必須要將超徵的部分要補題這個對社會大眾的小確幸啊才不會抹掉了嘛對不對依法16條的精髓就是如此嘛對不對你要把它補足這個是人民的小確幸啊"},{"start":257.23,"end":272.495,"text":"需要一個均衡那如果超過的要補足那減少的部分那我們要收回嗎應該不可能我想委員也不希望是這樣那我覺得認為我們歷年來都是用這樣的一個在執行所以就是因為以往沒有超增所以就是因為以往沒有超增但是我們累積看了有這麼多的超增所以必須要去檢討超增的部分應該要補足你去檢討"},{"start":283.979,"end":289.225,"text":"好不好 對不對接下來本集要請教我們現在1月13號公布的2025年總稅收是3.7515兆那比這個預算數是短增了505億"},{"start":301.096,"end":316.025,"text":"那在這樣的一個情況之下你主要我們看到是因為美國對等關稅的衝擊還有房市信用管制壓制交易的這些因素那麼所以但是我們在其中可以看到的證交稅"},{"start":317.306,"end":333.273,"text":"證交稅是因為股市創新高了成交量放大然後你達到了全年是2928億這個部分那也創歷史新高也就是年增了48億那顯示在我們的整個結構裡頭這個仰賴在股市的表現"},{"start":339.255,"end":360.009,"text":"是非常的重在你公布的2025年的這個部分那所以財政穩定性呢它是不是足夠穩定在這樣子的一個樣態裡頭所以請教部長2025年首度的短徵那同時在稅收方面呢集中在證交稅的這個樣態那麼你們認為這個有沒有稅收的一個結構風險請做說明"},{"start":367.314,"end":386.675,"text":"跟委員報告在我們的稅收裡面正交稅其實佔的比例並不高他大概就2000多億那佔的最大宗的是營所稅跟中所稅是最大的一個大宗雖然您看到的是數字有短生那至於114年的稅收我們根據到"},{"start":388.657,"end":404.567,"text":"12月底初估是短收全國短收5051但是在1月1號到15號還有個整理期會入帳所以我們會認為呢在全國數的部分今年會短收大概200億上下還是轉收啊達成預算數的99.4%達成99.4%那也跟委員報告在中央的部分呢我們大概達成率如果加上整理期的話可以達到98.9%"},{"start":417.555,"end":446.507,"text":"那差距数大概是300亿上下那也跟委员报告这其中呢因为有美国对等关税我们有实施所谓的延分期所以大概有500多亿本来应该是要在114年收起的但是因为让我们的所谓的营业人受到冲击的他可以申请延分期大概有500多亿会延后到114年以后收入所以主要是这个原因如果没有这个原因其实今年是跟我们的预算数几乎是齐平"},{"start":446.727,"end":463.201,"text":"所以對於美國對等關稅的一個衝擊也就是本期非常的重視我們必須務必顧我們的產業這是非常的重要一定要去均衡我們整個稅收的向下對不對好 謝謝好 謝謝楊瓊瑩委員 謝謝接下來請謝伊鳳委員質詢"}]}},"supported_relations":[],"relations":[]}