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居庫維持現行條文二 第二十二條之十六 遭行政院提案通過三 通過附帶決議二項四 全案審查完畢 並按拟據審查報告提報院會討論 院會討論前不需交由黨團協商院會討論時由賴召集委員會員補充說明"},{"start":2402.956,"end":2421.605,"text":"二 證券投資人及其或交易人保護法審查結果一 第十條之一 第二十條 第四十條之一及第四十一條 均照行政院提案通過二 第三十二條 維持現行條文三 通過附帶決議一項四 全案審查完略並按一句審查報告提報 院會討論 院會討論權不需交由黨團協商由賴昭吉委員會員補充說明宣讀完畢"},{"start":2434.414,"end":2452.214,"text":"好 請教各位委員對於這次議事錄有疑沒有我們通過確定 請議事人員宣讀今日的議程討論事項一 繼續審查貨物稅條例六案一 委員院員之等21人擬拒貨物稅條例三除部分條文草案"},{"start":2453.115,"end":2472.955,"text":"二委員廖先祥等16人擬拒貨物稅條例3除第8條條文草案案三委員邱六華等20人擬拒貨物稅條例第11條條文修正草案案四委員邱振軍等19人委員羅明才等19人委員徐宇貞等22人分別擬拒貨物稅條例第12條之3條文修正草案等3案"},{"start":2473.976,"end":2501.778,"text":"2.審查貨物稅條例五案1.委員鍾嘉斌等23人委員陳金輝等16人分別擬具貨物稅條例第8條條文修正草案等二案2.台灣民眾黨黨團擬具貨物稅條例第11條及第37條條文修正草案案3.委員王宏偉等18人擬具貨物稅條例第12條之3條文修正草案案4.委員邱振軍等16人擬具貨物稅條例第12條之5條文修正草案案宣讀完畢"},{"start":2505.08,"end":2530.636,"text":"好 謝謝我們原意介紹在場委員與會的政府官員吳秉立委員謝謝李坤澤委員鍾嘉斌委員黃珊珊委員政府官員這一部分財政部的莊部長護稅署的宋署長法治處的姚處長"},{"start":2532.65,"end":2550.442,"text":"經濟部產發署的邱署長衛福部食藥署的林副署長以及國界署的賈滬署長法務部法治司的副市長兼參事謝志敏 謝參事"},{"start":2552.486,"end":2580.432,"text":"好 那麼向委員會報告本日會成會議安排繼續審查預言之等21人拟據貨物稅條例刪除部分條文草案等六案第二 審查委員鍾嘉斌等23人拟據貨物稅第八條條文修正草案等五案委員預言之等21人拟據貨物稅條例刪除部分"},{"start":2581.698,"end":2599.366,"text":"草案 部分條文草案等六案已於第九次全體會議宣讀完畢現在請議事人員宣讀今日審查委員鍾嘉斌等23人一聚獲稅條例第八條條文修正章案等五案"},{"start":2600.106,"end":2611.154,"text":"之條文內容和修正動議供議案預計我們宣讀完畢的時間9點30分所以9點30分以後我們才繼續開會第8條委員仲嘉炳等23人提案"},{"start":2620.43,"end":2636.917,"text":"飲料品凡社廠機制之清涼飲料品均屬之其稅率如下一稀釋天然果蔬之從價徵收百分之八二其他飲料品從價徵收百分之十五前項飲料品合於國家標準之純天然果汁果漿"},{"start":2637.937,"end":2665.974,"text":"濃糖果漿濃縮果汁及純天然蔬菜之免稅第一項飲料品合於國家標準之無添加糖飲料免稅添加糖飲料品依其添加糖量從家徵收之差別稅率及其他相關規定有財政不定之第一項所稱設廠機制指下列情形之一一設有固定製造場所使用電動或非電動機具製造裝瓶和罐桶顧風者二設有固定製造場所"},{"start":2667.034,"end":2678.528,"text":"使用電動或非電動機制製造飲料品之原料或半成品裝入自動混合販賣機製造銷售者國內製造者飲料品應檢除容器成本計算期"},{"start":2679.83,"end":2691.835,"text":"出廠價格委員曾經為等16人提案飲料品凡設廠機制之清涼飲料品均屬之其稅率如下一是天然果蔬之機從價徵收8%二其他飲料品從價徵收15%前項飲料品合於國家標準之純天然果汁果漿"},{"start":2698.177,"end":2723.554,"text":"濃湯果漿濃縮果汁及純天然蔬菜汁免稅第一項飲料品合於國家標準制無添加糖飲料品免稅第一項所稱設廠機制指下列情形之一一設有固定製造場所使用電動或非電動之機具製造裝瓶和罐桶固封者二設有固定製造場所設有電動或非電動機具製造飲料品之原料或半成品裝入自動混合販賣機製造銷售者"},{"start":2726.355,"end":2742.105,"text":"國內產製之飲料品應減除容器成本 計算其出廠價格第十一條 台灣民眾黨黨團提案 電器類之課稅項目及稅率如下1.電冰箱 從價徵收3%2.冷暖氣機 凡用電力調節氣溫之各種冷氣機 熱氣機等均屬之 從價徵收20%其有主機 空調箱 送風機等組成之中央系統型 冷暖氣機 從價徵收15%"},{"start":2753.192,"end":2780.505,"text":"三除湿机凡用电力调节室内空气湿度之及局属之从价征收15%但工厂使用之湿度调节器免税前项各款之货物如有与非应税货物组合而成之货物者或其组合之货物适用之税率不同者应就其货物全部之完税价格按最高税率征收之第一项第二款冷暖漆机"},{"start":2781.584,"end":2803.672,"text":"得就其主要基建由財政部訂定辦法折算課徵因缺年缺月缺日修正前項課稅項目所造成中央統籌分配稅款收入之實質損失因財政收支化方法已完成擴大統籌分配稅款規模因此不適用財政收支化方法第38條之一有關替代性裁員補規定不需由中央政府補足"},{"start":2805.336,"end":2816.043,"text":"第十二條之三委員王洪瑞等十八人提案第二項修正為自中華民國一百零六年一月二十八日起至一百十九年十二月三十一日止購買完全以電能為動力之電動車輛並完成登記者免徵該等車輛應徵住貨物稅但電動小客車免徵"},{"start":2823.348,"end":2847.635,"text":"金額以完稅價格新台幣140萬元計算之稅率為限超過部分不應免徵其他項字未修正第十二條之五委員邱正軍等16人提案第一項修正為自中華民國110年1月8日起至120年1月7日子報費或出口登記買一年且出廠10年以上小客車、小貨車、小客或兩用車於報費或出口前後6個月內購買上開車輛、新車"},{"start":2850.416,"end":2876.499,"text":"且完成新禮牌照登記者該等新車因政治獲物稅每輛訂額減徵新台幣8萬元於110年1月8日以後報費或出口登記買一年且出場6年以上之上開車輛如已於110年1月7日以前且係於報費或出口前6個月內購買上開車輛、新車及完成新禮牌照登記者該等新車因政治獲物稅異同第三項修正為自中華民國110年"},{"start":2878.34,"end":2899.205,"text":"1月8日起至120年1月7日止,報廢或出口出廠4年以上氣缸排氣量150立方公分以下機車以下簡稱中古機車,於報廢或出口前後6個月內購買新機車且完成心理牌照登記者,免增該新機車印證之獲稅,其他像是未修正"},{"start":2900.385,"end":2923.304,"text":"第37條台灣民眾黨黨團提案本條例自公布日施行但中華民國86年5月7日修正公布之第3條第5條第3條之第15條第17條第18條第32條90年10月31日公布修正之第12條及圈年圈日圈日修正公布之第11條之施行日起由行政院定之宣讀修正動議第一案"},{"start":2931.539,"end":2954.779,"text":"委員吳秉瑞等人所提修正動議第八條序文第一項及第三項的如左修正為如下左列修正為下列第二項句末增加及無添加堂者第二項句末"},{"start":2956.84,"end":2978.794,"text":"增加逗點及無添加堂者免稅第37條據莫第12條即 圈年 圈月 圈日修正之條文施行日期由行政院定之其餘與現行法相同第二案"},{"start":2986.701,"end":3006.748,"text":"第二案 委員賴世寶等人所提修正動議第十二條之五 自中華民國一百零五年一月八日起至一百一十五年一月七日子報費或出口登記滿一年且出廠六年以上或自一百十年一月八日起至一百二十年一月七日子"},{"start":3007.648,"end":3033.281,"text":"報費或出口登記買一年且出廠十年以上之小貨車小貨車小客或兩用車於報費或出口前後六個月內購買上開車輛新車且完成新領牌照登記者該等新車照徵之貨物稅每輛定額減徵新台幣十萬元於一百十年一月八日以後報費或出口登記買一年且出廠六年以上之"},{"start":3034.401,"end":3061.658,"text":"上開車輛如已於115年1月7日以前且細於報廢或出口前6個月內購買上開車輛及新車及完成新領台照登記者該等新車印徵至貨物稅一同但印徵稅為達新台幣10萬元者減徵稅額以印徵稅額為限自中華民國105年1月8日起配偶或二等親與內親屬"},{"start":3065.329,"end":3093.542,"text":"購買小客車小貨車小客貨車兩用車輛完成新名牌照登記者適用前項規定自中華民國110年1月8日起至120年1月7日子報廢或出口廠4年以上氣缸排氣量150立方公分以下機車關乎以下簡稱中午機車於報廢或出口前後6個月內購買新機車且完成新名牌照登記者"},{"start":3094.402,"end":3112.385,"text":"該新機車應徵之貨物稅每輛定額減徵新台幣八千元但應徵稅額未達新台幣八千元者減徵稅額以應徵稅額為限依前項規定報費或出口中古機車之車籍登記與購買新機車之新名牌照登記不予以"},{"start":3112.825,"end":3142.345,"text":"同意人為限於中華民國110年1月7日以前報廢或出口中五機車並110年1月8日以後且細於報廢或出口後6個月內購買新機車及完成新領牌照登記者亦同本條檢證貨物稅案件之申請期限申請程序應檢附證明文件或其他相關事項之辦法由財政部會同經濟部定之第三案"},{"start":3146.068,"end":3161.842,"text":"委員 王世堅等人所提修正動議第十二條之三第十二條第一項第一款第一木之一所列氣缸排氣量在兩千立方公尺以下的小客車包括馬達最大馬力在兩百零八點七英字馬力以下或兩百"},{"start":3167.024,"end":3176.158,"text":"11.8公尺馬力以下完全以電能為動力這電動小客車同木之二鎖定氣缸排列"},{"start":3177.632,"end":3195.3,"text":"氣量在2,001立方公分以上之小客車包括馬達最大馬力在208.8英制馬力以上或211.9公制馬力以上完全以電能為動力之電動小客車自中華民國106年1月28日起至119年12月31日子購買"},{"start":3201.483,"end":3221.411,"text":"以電能為動力之電動車輛並完成登記者免徵該等貨物應徵之貨物稅單電動小客車免徵全額金額以全額價格新台幣140萬元計算之免稅額通超過部分不予免徵第二項與現行條文相同第12條之五"},{"start":3223.311,"end":3235.296,"text":"第一項前段修正自從韓民國105年1月8日起至115年1月7日只報備或出口登記滿一年且出廠六年以上或至110年1月8日起至120年1月7日以上"},{"start":3241.738,"end":3253.481,"text":"巨莫如於115年1月7日以前且係於報廢或出口前六個月購買以上上開車輛、新車、完成新禮牌照、單記者該等車輛應徵之貨物稅異同第二項劇中"},{"start":3258.943,"end":3278.168,"text":"自中華民國110年1月8日起修正後段120年1月7日子其與現行條文第二項相同第三項與現行條文相同宣讀完畢"},{"start":3623.677,"end":3624.678,"text":"主席我們在等什麼好 這個報告完畢我們就開始開會了時間到了那現在兩種討論方式看各位覺得怎麼樣第一種討論方式我們就逐條討論"},{"start":3645.7,"end":3669.536,"text":"第二個方式呢 因為這個性質不一樣 我們就分三包一包就是第八條 第十一條 第八條是茶飲料的 無糖飲料第十一條是家電的 家電現在財政部跟黃委員大概有共識了基本上也沒什麼大大問題 三十七條 四十四起 這是一包"},{"start":3671.536,"end":3695.966,"text":"第二包就12支3電動車的活物稅第三包就12支5的太久換薪這個都是民生非常重要我今天來當主持人就是替大家服務我這個部分黨派我們希望來社會需要的就這三包其他沒有處理到的比如說業員支的12支"},{"start":3699.126,"end":3720.771,"text":"那個案子 因為它太多了我們就不處理 就這樣子所以我就講三包 好不好那三包我們就開始處理第一包第八 第十一 第三十七 第八案這個無糖飲料 這個要財政部的意見怎麼樣或者是哪個體驗委員你們開的記者會要不要講一下"},{"start":3722.227,"end":3742.348,"text":"那其實這個案子呢我們私下了解部分黨派都支持啦就是有鑒於國民健康那麼也希望說透過包裝飲料我們針對無添加糖的部分比照天然果汁符合健康的我們採取0%的貨物稅就是免貨物稅那原來呢這些無添加糖飲料可能"},{"start":3743.089,"end":3768.178,"text":"有歸類在於8%的西式果汁或是15%的其他飲料那如果說能夠把它移為0%比照天然果汁促進健康這樣的概念呢應該是符合原來財政部原來的這三個三級稅率的設計那也符合我們整個國家社會的公益成本以上這個吳秉樂委員有一個提案有一個修正同意要不要說明一下我來解釋一下我們還有另外作為附帶的"},{"start":3773.666,"end":3788.296,"text":"提案啦 還沒讀先把那個概念闡述一下就是我們降這個貨物稅利益要歸消費者接受而不是給廠商的一個好處所以我們那個附帶決議大概就是這個意思"},{"start":3793.679,"end":3803.161,"text":"負債決議立案 無添加糖飲料品免徵貨物稅後 為使廠商將減稅利益回饋消費者 請財政部依進口及產製完稅價格急劇提供飲料品 課徵之貨物稅及營業稅稅額並請產業主管機關會同消保機關購或團體追蹤 廠商有無將"},{"start":3820.727,"end":3827.095,"text":"減稅利益回饋消費者 提案委員吳秉瑞 李坤城 郭文忠嘉斌 賴慧妍 第二案"},{"start":3834.319,"end":3852.012,"text":"第二案電器類項目擬增貨物稅後未實廠商將減稅利益回饋消費者請財政部依進口及產制完稅價格及具提供電器類課增至貨物稅及營業稅稅額並請產業主管機關會同消保機關購貨團體追蹤廠商有無減"},{"start":3858.777,"end":3865.537,"text":"有無將減稅利益回饋消費者提案委員吳秉瑞、李坤城、郭國文、鍾嘉斌、賴慧媛宣讀完畢"},{"start":3871.318,"end":3889.995,"text":"現在請財政部說明 是不是同意無糖飲料 就是免課豐富稅第二個問題就是 怎麼樣來向社會大眾說這個免課的豐富稅 能夠回饋到消費者而不是場上就A掉了 這兩個問題好不好"},{"start":3892.782,"end":3908.695,"text":"是 趙委還有各位委員那我想財政部這邊先說明就是貨物稅本來就有引導消費者朝向一個消費的一個行為的一個功能在裡面除了財政目的之外還有這個目的那現在有關建議就是對於無糖無添加糖的飲料給予免徵貨物稅這個部分我們真的也同意委員這樣的一個提案這是第一個"},{"start":3917.202,"end":3926.07,"text":"那第二個呢既然他有這個是有鼓勵健康的因素而希望消費者朝向無糖飲料來做攝取的話那這個部分當然我們希望就是說對於這樣的一個這樣的貨物稅免徵這個部分能夠實現在這個貨物上面那第一個也能參照"},{"start":3936.358,"end":3950.927,"text":"又引導消費者的一個效果第二個也不希望就是說因為減徵的貨物稅而事實上沒有呈現在價格上而喪失了他引導的一個功能那也讓消費者知道因為貨物稅的一個免徵這個部分以後事實上他可以去買到比原來的價格來得低那達到這樣的一個效果而不會這樣的減徵的利率呈現在廠商這邊的獲取我想這個部分對於剛剛的提案"},{"start":3962.974,"end":3989.882,"text":"我們可以我們遵照辦理的提案那另外也就是說剛剛我們中委員這邊原來的一個提案裡面是對於按照這個含糖的一個比例而不同的一個貨物稅的這個部分可能在在基增食物上會有一些困擾所以我們認為就是不是可以不要按照原來的原來的條文裡面有按照那個含糖比例課徵不同的一個稅率的部分是不是可以做一些調整這樣子有公文請"},{"start":3992.882,"end":4008.657,"text":"主席 剛剛財富態度已經非常清楚現在關鍵其實在我們提案的內容當中要如何將價格反映到消費者身上所有反映的部分這個部分其實比較重要的角色其實是經濟部的部分"},{"start":4009.959,"end":4026.076,"text":"那經濟部應該出來表示一下意見跟看法因為基本上主管機關是經濟部經濟部跟這些相關的工會團體或包括消保團體要如何合作讓這個免稅之後的這個價格得以回饋到消費者身上這才是關鍵我覺得經濟部要表示一下意見跟看法"},{"start":4027.233,"end":4050.115,"text":"好 我們請李昆祥委員表示意見之後再請基金部長官表示意見好 謝謝主席那所以其實昨天我們開的這個記者會算是有臨門一角啦因為之前在討論這個第八條修正案的時候其實這個財政部這個還是有比較有不同的意見那其實昨天包含這個食藥署還有國健署其實都有來到我們的記者會那其實對於我們這一條的修正案"},{"start":4051.436,"end":4058.58,"text":"吳添加堂能夠免稅其實都是支持那接下來要做的就是請我們的產發署來做這個努力就是說我們除了讓業者免稅之外我們最重要的是要還稅於民"},{"start":4070.488,"end":4094.427,"text":"這個消費者有感覺就是說這個無糖的飲料的確是有降價那這個願意多去選擇這個無添加糖的這個飲料無糖飲料所以這部分未來要請這個產房署這邊多努力因為財政部會把這一個大概這個降低多少的這一個稅會算出來那接下來你們要努力那麼也會要求我們的這個我們的這個消保會"},{"start":4095.508,"end":4104.043,"text":"來做這個市場上面到底我們降稅之後是不是有沒有降價這個我們也會來要求的以上好 請經濟部385"},{"start":4112.176,"end":4126.3,"text":"剛剛各位委員這樣的一個提醒的話我是覺得非常有道理的就是說怎麼樣能夠把這樣的一個貨稅的減免真正能夠回饋到消費者而不是給企業我想這個是非常非常重要的一個"},{"start":4127.52,"end":4156.239,"text":"一個法律的一個意旨啦所以我們經濟部遵照這個委員這樣的一個建議我們會透過一開始的時候先跟工會這邊先溝通向廠商這邊去做一個宣導那第二個的話我們就會配合財安部跟這個消保會去做這個市場這個價格的一個詢價跟查價如果說我發現這個價格沒有降這個情形的話我們就以主管機關的立場直接跟廠商這邊做溝通要求"},{"start":4156.819,"end":4170.904,"text":"他們做適當的這個價格的這個調價你這個做得到喔 去查價做得到喔對 我們都到市場還有跟一些銷保的這個團體啊或是財政部大家一起合作大家來做就是調價前跟調價後的比較我這裡有一個提案啦 在徵求那個"},{"start":4177.193,"end":4188.351,"text":"你的同意啊 你的附帶決議啊 要一定回饋給消費者這個 其他黨派可以簽我們大家都簽了喔"},{"start":4194.558,"end":4219.539,"text":"謝謝主席我想這個提案大家應該都不分黨派會同意但是我還是覺得過去的行政院複稅改革委員會其實有討論過碳稅另外一個是糖稅我們今天是把含糖飲料讓它免貨物稅但是對於其實不含糖飲料把它免貨物稅含糖的其實我們沒有加稅另外就是其實現在國人最大的還是手搖飲"},{"start":4220.66,"end":4242.896,"text":"手搖飲的糖含糖量才是我覺得這是可能接下去國健署或經濟部要去從今天開始我們對無糖鼓勵然後希望它能降價但相對的是將來在原來的綠色稅制也就是碳稅跟健康稅這部分要重新去整體的思考尤其是現在的手搖飲的狀況其實還是蠻嚴重的"},{"start":4245.377,"end":4271.579,"text":"雖然我們大家都補糖啊多糖少糖但是糖的甜度尤其是國中生的比例是每個禮拜要喝七次啊這個是一個比較嚴重的狀況所以我覺得今天除了這個之外希望今天所有的單位尤其是國健署可能要跟經濟部一起討論含糖飲料或者是手搖飲不在機制飲料不在貨物稅財政部沒辦法管到的部分你們有其他的什麼方法好嗎 謝謝"},{"start":4274.786,"end":4289.276,"text":"這個 食藥署長官不要回應那個後面攝影機的朋友啊 那個帥哥啊要稍微後面一點好不好 你不要太靠近我們就是你 就是你 不要太靠近我們好不好因為我們的主意就是說 稍微再遠一點 稍微再遠一點食藥署啊 食藥署要不要回應一下黃國元的意見"},{"start":4309.449,"end":4324.384,"text":"謝謝委員的提醒我們會在趁這一波把這個無糖的飲料怎麼樣更好的宣導讓成為一個更好的一個普世價值那另外對於減糖這件事我們會積極來辦理謝謝委員的提醒"},{"start":4325.895,"end":4345.321,"text":"好 謝謝那第八條我們就通過好不好照修正通過第八條 照吳秉內委員所提的修正動議法務部長官來請你們什麼問題來 請"},{"start":4355.831,"end":4383.223,"text":"主席各位委員 與會各位先進主要我們這邊是針對文字的部分對於這個立法的方向我們都很贊同不過在文字上面基於法制用語上面比較固定的要求是不是在第八條修正第二項的部分那個無添加堂者的那個逗點一般我們是不會用這個逗點那另外待會會討論到37條的部分那我先等一下就先講這條好不好先講這條"},{"start":4387.724,"end":4410.955,"text":"就第八條按照吳秉瑞委員的修正動議以及第二項那個第1234第四行的藍蔬菜汁頓耗及吳添加堂測頓耗拿掉召委 召委 對"},{"start":4416.314,"end":4440.38,"text":"報告委員因為我們第二項的部分前段是叫合於國家標準所以包含了什麼純天然國際國家等等這都要合於國家標準可是天家堂並沒有國家標準所以我們才會用逗點來區隔就是說我們只看那個集我們只看有沒有天家堂沒天家堂你只要沒有天家堂你就免稅不需要符合國家標準"},{"start":4440.8,"end":4454.923,"text":"所以我們才會做這樣的區隔你在那個修正在這個說明欄後面加一項把這個加進去好好好我們加補充我們要補充我們要修正說明"},{"start":4469.909,"end":4476.063,"text":"沒有 你這痘痘還是保留著啊痘痘本來是保留 頓好沒有而已啊前面有個頓好啊"},{"start":4478.486,"end":4501.599,"text":"要不要那報告主席我這邊有個建議如果是這個法治用語上面怕誤會的話我們是把無添加糖剛剛放到前面無添加飲料品無添加糖然後後面頓好合於國家標準的巴拉巴拉後面就結這樣會不會就也顧及了財政部的要求然後也比較沒有誤導性那以上這個建議也可以接受無添加糖寫前面對加在品後面"},{"start":4505.509,"end":4528.135,"text":"這飲料品這樣就避開了剛剛部長所提到的疑慮就是我念一下前項飲料品無添加糖者然後這邊頓號那何於如果這邊是有一吃一喝的兩個我們可以再加一個無添加糖者"},{"start":4529.727,"end":4536.23,"text":"及合於國家叭啦叭啦叭啦後面的蔬菜之者等於會有兩個者的部分來處理"},{"start":4551.693,"end":4558.017,"text":"就按照吳秉瑞委員的修正動議通過那第二項第二項的修正文字我們等一下再讀好不好就這樣子第八條第十一條"},{"start":4584.534,"end":4588.709,"text":"第十一條要不要請黃委員先說明一下呢華盛順委"},{"start":4595.04,"end":4623.665,"text":"好 謝謝主席還有各位同仁我想這個第11條的部分我們提案修正的原因主要是因為這是很久以前的電器類那電器類已經都有非常多高耗能已經給它多數免稅但我們後來看到裡面的項目從電視機到錄影機電唱機錄音機這些相關的電器類其實比如說像錄影機錄音機現在都已經成為3C產品了"},{"start":4624.685,"end":4644.925,"text":"那電視機也有液晶顯示器 那液晶顯示器是免稅所以我們認為說像這些已經成為人民生活必要的必需品的情況下它其實已經也課不到什麼稅那我們認為說直接把這些小家電先從這個貨物稅的項目裡面取消才是正道那因為財政部這邊我們統計過他們的稅損到底有多少"},{"start":4648.488,"end":4674.826,"text":"後來算出來之後剛剛財政部同意的部分就是說因為音響組合跟電烤箱大概都還有6億到3億的稅收所以這部分暫時不取消的話那電視機、錄影機、電唱機、錄音機取消的話可能加起來也不到1億只有大概3000多萬的稅收我覺得也沒有必要再繼續科整所以"},{"start":4676.726,"end":4703.116,"text":"電視機電唱機錄音機錄音機的部分我們希望把它取消不要再課所謂的貨物稅那這部分部裡面也沒有什麼太大的意見那請各位委員支持謝謝就是我再講一遍你們再講一遍就四項嘛一個電視機一個電唱機一個錄音機跟錄影機這四項拿掉稅損稅損比較少那音響組合跟電烤箱可以保留謝謝這樣財政部可以同意嗎"},{"start":4704.792,"end":4706.958,"text":"第一點喔"},{"start":4711.511,"end":4731.997,"text":"小家電過去早年被視為奢侈品但是這麼幾十年下來那不但是家戶必需而且現在已經到了遞減的地步啦比如說我們抓105年小家電總共這麼多類電視機錄影機電唱機錄音機音響組合電烤箱等等累計這麼多項目下來105年徵收13.49億"},{"start":4740.899,"end":4759.286,"text":"到了這個去年113年是降到11.23億可見是逐年降低中再加上剛才珊珊委員也有提到的我們國產品牌把液晶顯示器跟視訊盒分開的話"},{"start":4761.28,"end":4776.815,"text":"那根本液晶顯示器不用打碎所以這對於國外來的品牌電視品牌也是一種不公平的事情那加上既然整個小家電也才這麼11億"},{"start":4779.622,"end":4807.5,"text":"的貨物稅的話其實整個跟他刪除掉也根本對稅損沒有太大的影響所以是不是這個部分我們就把它視為我們國民我們人民日常需要的一個小確幸那是不是整個小家電的項目這個稅金這一筆十一億二整個取消掉謝謝好 宗家兵委員立棍城委員聽"},{"start":4809.523,"end":4836.503,"text":"是這樣喔我想因為今天我們主要考量呢整個貨物稅啊它早年或許有奢侈稅的概念但是現在它是一個社會外部成本社會成本外部成本主要是排碳的這樣的考量那我們希望說財政部跟行政院趕快積極地去從排碳的部分呢以碳稅的概念來建立現在碳費先行那未來碳費制度逐漸完備後我們碳稅要跟著走"},{"start":4837.003,"end":4861.752,"text":"那時候貨物稅其實現在可以先依據排碳的思維來構思那小家電類其實我們可以看到這幾個類剛剛幾位委員都說得很對像電視機、電唱機、錄影機、錄音機它這些除了使用少之外它的用電量也不高但是電烤箱跟組合音響不同電烤箱我們都知道它是高瓦數的"},{"start":4862.692,"end":4881.896,"text":"家庭的小烤箱到專業型的大烤箱那都很耗能那另外音響組合當中現在還會玩音響組合的很多都是真空管音響那個擴大機一開下去是很耗能的所以我是覺得是從耗能的角度來思考這兩項還是先保留在我們貨物稅的課程範圍內以上稍等一下 那我提醒黃委員"},{"start":4887.256,"end":4909.267,"text":"黃先生委員你們的提案沒有這些東西你們的提案是電冰箱、冷暖氣機、除濕機你們提案所以你要不要修正動力是不是不是不是 趙委員看一下我們是把調次調整而已了我們調次我們的提案是把電冰箱、冷暖氣機、除濕機留下來其他都刪掉"},{"start":4911.879,"end":4936.702,"text":"我們本來是全刪掉那這樣子的話我們剛剛算了一下啦就是說以稅損的角度我們希望說如果可以的話財政部就剛剛講你應該從看稅的角度可能要再調整回來那就要有人提修正動議嘛對我沒有意見啦我當然希望按照我的版本那他們如果要的話是不要有人提修正動議來那個郭"},{"start":4937.903,"end":4956.077,"text":"議員主席大概原來黃珊珊委員的部分她是真的她只有保留電冰箱 冷暖氣機還有除濕機那剛剛中委員的部分是覺得音響組合跟電烤箱的部分從耗能的角度當中也應該繼續保有這個後綏課真的這個項目所以簡單的講就是把電視機 錄影機 電唱機跟這個錄音機排除掉"},{"start":4969.068,"end":4969.709,"text":"現在是第11條的話電視機、錄影機、電唱機、錄音機把它拿掉"},{"start":4981.163,"end":4992.709,"text":"這四個拿掉因為其實我看財政部給的資料這四項其實每一年的收的貨物稅也是逐年遞減我看電視機從111、112、113從4.17"},{"start":5000.192,"end":5022.477,"text":"113.0變成0.66錄影機從0.72降到0.19電唱機是沒什麼變然後錄音機也從0.39降到0.33那其實都是往下降那就表示說這個跟我們現在的生活大概這個生活型態已經不太一樣了那我是認為說是可以拿掉但是一樣就跟剛剛那一個"},{"start":5023.537,"end":5044.461,"text":"這一個我們的含糖飲料改成無糖之後免稅這個也是要回饋給消費者我們認為也是要還稅於民就是說如果我們把它免掉了免掉貨物稅那其實也是要還稅於民所以我們等一下剛剛也有念過嘛有一個附帶決議就是說要把減稅的利益回饋給消費者我覺得這個還是我們比較在乎的"},{"start":5045.216,"end":5060.909,"text":"好 我們請一下賴昌偉好 謝謝我想這個民生家電的一個免收免收這個貨物稅其實應該是以時俱進因為逐年的一個地檢我們看到的一個資料可是就是在"},{"start":5061.65,"end":5090.882,"text":"其實我們民進的國家也都紛紛的在啟動這個消費稅的一個改革我們舉例啦 舉例日本他其實在1989年就實施一般的一個商品跟服務稅那施行一併他們也把實施了50年的一個貨品稅跟貨品稅把它匯除掉了但是這個貨品稅裡頭他們包含了貨物稅那就是還有電器 家具 汽車及奢侈品"},{"start":5091.542,"end":5117.559,"text":"那我們用韓國做例子他在2017年他已經停徵了冷氣機冰箱還有電子洗衣機電視接收器這個個別的消費稅那昏藍這個就不要講了他們其實在2011年他們也提出了很多就是這一些那個填食的一個稅填食稅所以其實還稅移民其實也是本席的一個主張謝謝"},{"start":5121.36,"end":5139.701,"text":"好 現在就是第一大部分就是黃珊珊的也讓步了跟財政部這裡 是不是我們事先委員就不要堅持 就是只有四項你那個定考項跟印象如何"},{"start":5149.7,"end":5177.129,"text":"我們國家一年稅收3兆1000億那這個才加起來加起來才11億而且電烤箱才3.6億音響才6.4億這個是我們國民的小確幸嘛那你不用電烤箱你還有其他替代方式做的話反而還增加民眾的困擾"},{"start":5178.28,"end":5193.312,"text":"所以我覺得這個不要考慮那麼多既然是小家電要減那這一片整個小家電我們就把它取消掉這個稅損不大嘛現在分這個要徵那個不徵反而是擾民啊什麼就可以來什麼就可以"},{"start":5206.812,"end":5228.067,"text":"是不是我們在尋求我們在場委員盡量的剛剛的多數意見包括原提案的民眾黨團黃珊珊委員也是覺得拿掉四項嘛保留那個電烤箱跟組合音響和其他的高耗能的家電都還是維持在貨物稅的課徵範圍那其他的四項電唱機還有電視機錄影機還有這個"},{"start":5234.694,"end":5261.769,"text":"錄音機 這個事實上我們它的耗電其實相對是少啦那是不是我們就把這事項把它好嘛 我們現在我就做個結論啦齁就因為主題案跟財政部已經有共識了那我們就是電視機 電唱機 錄音機 錄音機這事項都貨無稅歸零其他還是維持原案下次有機會再修"},{"start":5286.421,"end":5294.445,"text":"第十一條我再讀一遍第十一條這個黃委員特別要聽一下"},{"start":5295.971,"end":5295.991,"text":"下課"},{"start":5298.272,"end":5326.646,"text":"莊教兵委員的修正動議電冰箱、冷暖氣機、除濕機、音響組合、電烤箱所以比例的多兩項多兩項這個就不念了傾向各寬之貨物如有與非因稅貨物組合製成的貨物者其組合的貨物適用之稅率不同者應該就該貨物"},{"start":5327.646,"end":5346.017,"text":"全部之晚稅價格按最高稅率徵收第一項第二款仍然積極得救企主要基建由財政部訂定辦法折算課徵各位可以同意這個修正動議嗎來好 黃元慶"},{"start":5356.94,"end":5370.495,"text":"好 我想這個條文剛剛王師傅所說的其實解釋我明白的意思但是的確它現在音響組合跟電烤箱還有大概十億的稅收所以我還是認為說財政部應該針對這些稅出應該要有相關的"},{"start":5376.522,"end":5387.137,"text":"支出的評估也就是說你評估這些將來還要不要再收我希望還是希望你們在一兩年之內再去評估這些相關的確沒有什麼必要了"},{"start":5388.2,"end":5407.841,"text":"如果可以的話現在還有十億左右所以我同意暫時先保留但是我還是認為說慢慢慢慢這些東西都不應該再收到貨物稅尤其剛剛信和委員就講了像日本 韓國其實早就針對家電都已經不收貨物稅了所以這個部分我們可能要及時追好嗎"},{"start":5409.087,"end":5421.896,"text":"好一兩年之內我希望財政部有一個跟我們相關這個稅收的評估來保障說將來我們是會往這個取消的方向走好嗎謝謝那個林思敏委員請好"},{"start":5426.48,"end":5453.514,"text":"謝謝主席我想我呼應一下山山的意見其實我的意見跟王世堅委員我們的看法都是一致的因為整個稅損這樣整個按照我們三兆一千多億的稅收來講不大 不是很多那這個也是對於我們人民來講的話這是一個小確幸所以你現在如果說把整個音響組和電烤箱全部都把它歸零我覺得這個"},{"start":5454.634,"end":5482.577,"text":"是應該是對整個不管是剛才也提到剛剛賴昭瑋也提到好像世界各國很多沒有這個部分也沒有課徵貨物稅所以財政部你還是要去這個研議一下如果今天沒有辦法這個做成決定在短期之內我覺得財政部還是要做出一個相對應的一個看法我覺得最終的我們最後的一個做法還是應該要把它取消掉了"},{"start":5483.217,"end":5500.318,"text":"好了 這個現在取消就是下一次了 取消啦好不好就下一次了沒有錯先這次先事項啦不過只是提醒一下財政部啦那個替代稅源的部分還有新的那個碳稅的部分你們還是都還是要加快一點啦這樣才能說服其他的委員同意你今天的做法"},{"start":5501.139,"end":5527.667,"text":"還有這個 等一下 再等一下民進黨的看來會是不是要寫一個跟吳秉立原來第八條的互代決議一樣啊就降價以後要給消費者啊這個這個要不要寫有嗎那裡面第八條對不對這個要不要補充一下董事長主席我還有補充兩張而已嘛"},{"start":5531.756,"end":5540.634,"text":"主席我這一條最後還有一項耶請大家看一下這個我看到我現在說這一項這一項主婦立法委員說這一項可不可以不要"},{"start":5541.994,"end":5570.881,"text":"就是說因為我們不是要減少稅收的話還是要寫裁員嘛那我們還是要把它說明清楚嘛我們這個主要是依照裁員紀律法還是要說明清楚你先把它拿掉之後的替代裁員是什麼所以我們才會有這樣的項目如果署名認為不需要的話財政部也認為不需要但是我們相關的裁員上面你們不要再說什麼稅收受到我們影響然後我們亂砍你們的預算亂砍你們的收入不要變成這樣好嗎"},{"start":5571.721,"end":5597.726,"text":"就承認不如你們最後這一項因為根據財化法38條之一是要減稅要列出那個稅的來源所以這一項是要說明說我這個減了以後我的財源替代財源是什麼然後我們說明了因為已經有財化法所以不需要中央政府補助這樣的說明只是幫忙把它說清楚啦"},{"start":5599.718,"end":5601.138,"text":"第二項民眾黨的提案第二項就是錢的來源啦這個替代來源"},{"start":5628.39,"end":5657.308,"text":"我們只是幫你們找到一個說法部長先講一下當然我們這個調整以後會有一些稅損那至於我不太知道委員的意思是說我們要去哪裡去說明這個裁員的恩財政這個部分最主要是因為裁劃法的部分那這個部分因為裁劃法已經修正了"},{"start":5658.967,"end":5679.192,"text":"因為貨物稅原來有10%就是本來就是有10%給地方政府因為如果減少貨物稅會使中央統籌分配稅款減少那是在財化法修正之前所以有一個這樣的一個文字那目前財化法已經修正了是財化法已經修正但是你們現在不是在釋憲嗎"},{"start":5681.721,"end":5691.113,"text":"我現在的問題就是我們又被黑鍋了不是嗎我們又讓你們沒有錢又要讓你們去釋憲所以我幫你們講好說你不需要補儲啦"},{"start":5702.901,"end":5720.509,"text":"這個不管你釋憲成不成當然釋憲成了那就要重來那這個就很重要了不是嗎那我們預計萬一怎麼樣的話我們預備著而已啊所以我們這個意見至少要把立法理由講清楚吧我想這個理由是沒有關係的"},{"start":5723.902,"end":5733.053,"text":"這個 這一段流程沒什麼關係的因為地方有貨物稅的分層所以才會有這一條"},{"start":5739.933,"end":5766.102,"text":"這個要不要用附帶決的方式表達啦因為我相信這個民眾黨團的立場要表達但是放在法律條文裡面它變成會是一個比較因為幾乎每一條都要這樣重塑一次啦那是因為很奇怪其他條文沒有那如果說我們舉一語反三語的話那這個舉一民事其他沒有這個有寫的其他沒有寫的就通通不算所以我是覺得還是用"},{"start":5766.874,"end":5776.31,"text":"布袋決策方式表達說以這樣的精神提醒大家注意而不是寫在條文裡面那其他地方沒有加這一段的豈不都是不受裁判法的影響"},{"start":5778.551,"end":5778.911,"text":"所以這是第十一條"},{"start":5807.369,"end":5827.103,"text":"就針對中嘉賓會員李坤臣 郭國文等委員的修正動議那第一條就是他不是如左如下然後第一項第二款15%"},{"start":5832.667,"end":5859.051,"text":"百分之十五然後倒數倒數第二行第一項第二款人亂七七得救區主要基建有財政部訂定辦法則算可證並申列立法說明好我們通過"},{"start":5864.278,"end":5869.68,"text":"那我可以再加一個附帶決議嗎就是兩年內針對音響組合跟電烤箱財政部應該去檢討它的這個"},{"start":5880.965,"end":5909.268,"text":"民進黨的兩個附帶決議一個就是我們條文面的最後一大項全部磨出來的附帶決議第二個就是兩人面檢討一年內檢討啦一年內檢討音響組合跟電烤箱的存續好嗎可以了可以了可以了一年可以了一年可以了一年可以了一年可以了一年可以了一年可以了一年可以了一年可以了一年可以了一年可以了一年可以了一年可以了一年可以了一年可以了一年可以了一年可以了一年可以了一年可以了一年可以了一年可以了一年可以了一年可以了一年可以了一年可以了一年可以了一年可以了一年可以了一年可以了一年可以了一年可以了一年可以了一年可以了一年可以了一年可以了一年可以了一年可以了一年"},{"start":5914.4,"end":5915.36,"text":"第37條這12條12條 這樣不出力了"},{"start":5955.76,"end":5967.79,"text":"12票之一也佔不出力周恩你的第一包不是直接跳到第37條嗎對我們先37啊 第一包要37啊37 各位可以不要生氣"},{"start":5986.887,"end":6005.042,"text":"報告主席 各位先進針對第三十七條的部分因為這邊有一個 它是加了籍 圈年 圈月 圈日一般來講 我們的籍在法定委員會上不會重複出現所以前面那個 在倒數第五行有一個籍九十年 那個要改成頓號"},{"start":6006.583,"end":6018.215,"text":"那這是法治用語的問題那另外這一條和七條也不只包括第一包啦因為第二包跟第三包如果有施行日期的話也會在這一條的涵括範圍內是,那這邊來補充說明"},{"start":6037.543,"end":6047.169,"text":"就是用原來吳委員等三人的修正動議的版本再倒數第二行90年前面的那個集字改成頓號"},{"start":6048.65,"end":6076.416,"text":"然後再來後面就是在第十二條倒數第三行的第十二條後面加及缺年缺月缺日修正之條文施行日期逗號由行政院定之修正之條文施行日期由行政回歸一般的那個三讀的體力"},{"start":6077.028,"end":6077.048,"text":"那邊"},{"start":6104.687,"end":6119.834,"text":"你們打一份新的給我們重新confirm好嗎聽懂跟看懂了啦聽懂跟看懂了啦聽懂看懂 似乎沒有懂啦"},{"start":6123.92,"end":6124.04,"text":"確定喔"},{"start":6154.257,"end":6162.808,"text":"好 各位我唸一遍 可能你手上沒有等一下你本條例自公佈日實施但"},{"start":6164.989,"end":6169.63,"text":"但中華民國86年5月7日修正公佈之第3條頓號第5條頓號第13條制第15條頓號第17條頓號第18條頓號第32條頓號"},{"start":6189.654,"end":6197.63,"text":"九十年十月三十一日修正公佈及第十二條及"},{"start":6199.437,"end":6227.274,"text":"之第十二條 即 全年 全月 全日 修正之條文實施日期 由行政院施行日期施行日期多點 由行政院定制句號請困難了這個比博士考出來的難了"},{"start":6233.866,"end":6245.788,"text":"我們這樣子就8、11、37就等三個負債決議啦有一個負債決議 現在等兩個負債決議民眾黨給我們兩個負債決議總共四個負債決議8跟11都有一個負債決議然後11加兩個負債決議各位 這個大家同意的所以部分黨派都可以簽啦"},{"start":6261.95,"end":6282.196,"text":"負債決議我是鼓勵大家都簽了好 各位除了負債決議了81 37 我們這一包是不是就可以通過不需寫上好不好 這個就不要寫上了好那我們現在看12-3"},{"start":6289.721,"end":6308.053,"text":"好 謝謝昭偉之前我們在答詢的過程當中我們這一次針對於汽車貨物稅是不是要調降或廢除我還是要再一次提醒財政部因為我們整個行政院跟總統的政策事實上我們是希望小客車要全面的電動化"},{"start":6309.514,"end":6321.489,"text":"就是對於節能減碳這是當時我們整個國家包括總統跟行政院的政策這方面方向上我想是全國國人都支持的那但是我們目前我們電動車的掛牌事實上只有8%到10%"},{"start":6325.734,"end":6346.87,"text":"就是說跟我們原來賴總統跟行政院我們的目標事實上也有差距那我們交通部事實上也指出我們電動車事實上目前比油電車的價格是比較高的這是主要我們現在買電動車消費者在評估上面價錢仍就會是他很大重要的考量"},{"start":6347.611,"end":6352.076,"text":"那這邊的高不是絕對的金額而是跟油電車比較起來同款的你要買選擇油車或電動車看起來還是油車比較符合它所能夠負擔的價格所以我們這一次在調降汽車貨物稅的同時油車的稅務的負擔我們是明顯的下降"},{"start":6369.815,"end":6391.366,"text":"但是反而油車下降但是我們電動車沒有一起跟著調降價格這個未來民眾消費者他在選擇類似同款他要買兩千還是三千CC的那個車子的時候價格仍就會是他的考量所以看起來我們這一次降價的是油電車但是電動車我沒有下降"},{"start":6392.086,"end":6413.505,"text":"這個是對於未來小客車電動化目標整個國家的政策整個賴總統的政策整個行政院的政策事實上會有一點點背道而馳所以我再一次的透過今天我們在修正十二之三的時候我再一次主張我們在檢討汽車貨物稅的同時我們是不是可以同步研議對於電動車"},{"start":6415.527,"end":6426.11,"text":"新增的租稅的優惠或購車的補助方式我們是不是也可以同時有一些調降我們才能避免我們油車跟電動車的差距持續的擴大因為我們這一次調降的還是油車那電動車相對起來我們沒有調降"},{"start":6434.213,"end":6460.116,"text":"同款的同樣可以負擔的無論是2000還是2500還是3000CC所以我們電動車的轉型我們才不會走回頭路這是我要再一次提醒我們整個財政部未來在這一方面的考慮的時候對於油電車的下降怎麼樣對於電動車也有租稅的優惠的補助我要再一次透過今天12-3這一條的討論我再一次的提醒以上謝謝"},{"start":6461.668,"end":6484.87,"text":"現在這個是討論電動車的調降啦啊 油車沒有啦 油車沒有啦輔助還沒有輔助的部分是不是有可以再調降的空間 以上 謝謝那財政部講一下財政部"},{"start":6489.397,"end":6510.704,"text":"第十二條之三主要是對於電動車輛的貨物稅的減免徵這個部分那它的實施期限是到一百一十四年十二月三十一號然後經濟部也已經把相關的意見給我們了那我們財政部也會進一步的在做審議然後如果這裡需要延長的話會另外再提出修正案"},{"start":6511.244,"end":6531.702,"text":"那至於剛剛李委員所提醒的部分那是對於電動車以外的其他車輛的貨物稅的稅率的一些調整的相關的建議我想這個部分因為目前台美關稅談判小組正在進行相關的談稅那麼未來會再做其他的一個配套的整體的一個調整以上的一個補充"},{"start":6534.06,"end":6557.06,"text":"現在就是我們答應了啦 因為台美國稅在談判啦所以油車 傳統的汽車 它的貨物稅要調降怎麼調降 我們就暫時先put aside沒有討論 等到他們談完了 我們就回來其實老實講 也可以倒過來做啦我們談好了也不錯啦 因為這是一個"},{"start":6559.582,"end":6571.751,"text":"這個叫什麼貿易障礙非關稅的貿易障礙我們台灣的立場我們的談判都沒有人好談這是看什麼看財政部不能從你們角度來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來來"},{"start":6588.047,"end":6602.276,"text":"電動車可以講這個是電動車電動車的部分沒有這個是電動車今天是電動車沒有就是說我們那個在討論這個貨物稅的部分油車的部分我們都沒有講原因是這樣子以前我們在諮詢的時候都有講就是尊重他們的態度好了這台電動車一條12.3"},{"start":6606.818,"end":6617.084,"text":"對第一個是車輛類嘛然後第二個他的實施期限事實上就是說減免真的是到今年年底嘛我覺得這個不需要在這個時候另外再做討論那後續我們會持續和經濟部一起再來做討論這個跟那個沒關係啦那個"},{"start":6631.737,"end":6657.656,"text":"這個12條之三是電動車那電動車是說那個是到年底啦是不是到年底到期那經濟部也有提資料嘛對啊那我就覺得那就是給財政部再做個做個討論啦因為其實本來我也有提案啦但是我覺得就給他們時間做個討論那如果說要延長應該是會延長但是給他們再算精準一點啦那所以也不用急著在今天做個決定啦"},{"start":6661.275,"end":6674.682,"text":"這樣子可不可以 我們這一案保留出去啦反正等到談完了再來協商嘛可以嗎 放這裡不要了啦 不要放這裡好不好12月13日保留出去啦好 12月15日來"},{"start":6684.419,"end":6704.792,"text":"不一樣啊 太舊喚新不一樣太舊喚新不一樣太舊喚新不一樣太舊喚新把原來的等於殺掉了買新的不一樣啊我知道太舊喚新第一個目前來相關的減增的金額跟實施期限大家都有規定那實施期限到115年的1月7號到1月7號"},{"start":6709.315,"end":6729.61,"text":"所以這部分 對 那另外其實對於簡徵的部分我們也會重新請經濟部提供資料對於它的一個政策實施的一個有效性等等再來做配套那所以這個並不需要在這個時間點來再做一定的處理明年初 明年初 也就是說"},{"start":6730.951,"end":6751.8,"text":"我看到報導說有些人就因為這樣子車市就賣不動了這個當然消費者有他自己考量的因素他說你這個沒有再演的話他不敢賣了什麼之類的沒有現在不買車了車市現在動人慘喔車市動喔動喔人都動喔對啦 但是看看"},{"start":6758.993,"end":6773.707,"text":"你們舉凡有影響到關稅你們就講出來好不好這樣我們才知道我們討論的範疇大概哪裡要尊重你們要講得清楚一點好不好專委我來報告一下因為整個車輛類似現在都關稅談判的一部分"},{"start":6774.267,"end":6800.266,"text":"那車輛類有電動車跟油車那這個呢 包含加上太舊換新跟電動車免稅整個都會影響到車輛類的稅率結構所以稅率結構 我們算稅率不是只有看明目稅率我們還看有效稅率那太舊換新的減增貨物稅它是不影響明目稅 但它會影響有效稅率那最後他們整個談的時候是看你最後課的結果"},{"start":6801.431,"end":6818.893,"text":"最後刻的結尾 這個就是為了好好的建立這個一包一齊所以現在今天三包 我講第一包八 第八案 第十一案 第三十七案裡面有四個附帶決議"},{"start":6821.612,"end":6822.153,"text":"主席 主席主席"},{"start":6834.824,"end":6863.074,"text":"我做了這個修正動議就是說希望把這個部分太舊換新的這個延長五年那我剛剛聽財政部的解釋說因為我們跟美國關稅在談判等等這一些我想不懂到底為什麼啦我們自己國內我們鼓勵太舊換新來減免可以退這五萬元的貨物稅跟"},{"start":6864.368,"end":6886.96,"text":"這個跟美國談判這有什麼關係呢這兩回事嘛 我們增長我們的這個派出外星的鼓勵是我們對我們的國民消費者的一個鼓勵這兩者兩回事耶 而且這個金額這麼小這麼小 我聽不懂是不是財政部可以再解釋好嗎"},{"start":6889.251,"end":6902.756,"text":"我再跟委員說明因為太舊換新當然它有政策目標但是我們當時太舊換新最後的結果是需要消滅舊車同時它可以降低車輛類的稅率因為這整個談的時候大家會談稅率"},{"start":6907.097,"end":6936.119,"text":"那稅率有兩種一種就是我們現在看到的法定稅率就剛才我們講第12條的法定稅率另外一種是租稅優惠租稅優惠包含電動車免稅或是我講的太舊換新減徵賦稅這個影響的叫有效稅率那這個在整個談判的過程當中一般我們考量會這個一起考量不會只看明末稅率你明末稅率在很高但你最後可能都減了一大堆最後只課了可能都沒課那它就不是障礙啦"},{"start":6937.22,"end":6945.328,"text":"所以他被整包一起看,跟委員特別報告是這樣一般我們是車輛類,一起看那個稅率啦"},{"start":6962.945,"end":6981.519,"text":"負擔決議第三案委員黃珍珊、王世堅、賴世保、林思明、李燕秀、郭國文、李昆成、賴慧蓮等人所提案請財政部於一年內研議音響組合及電烤箱等家電產品之貨物稅減免增資評估報告宣布完畢"},{"start":6994.071,"end":6994.211,"text":"有兩個留兩個趁這個空檔"},{"start":7039.038,"end":7039.818,"text":"向委員會報告協商完成請議事人員宣讀協商結論"},{"start":7045.748,"end":7072.104,"text":"宣讀戶口稅條例協商結論第八條 照委員吳秉瑞等人所提修正動議修正通過第八條 飲料品凡社廠機制之清涼飲品 飲料品均屬之其稅率如下一 西式天然果汁從價增收百分之八二 其他飲料品從價增收百分之十五"},{"start":7072.904,"end":7096.92,"text":"前項飲料品無添加糖者及合於國家標準之純天然果汁果漿濃糖果漿濃縮果汁純天然蔬菜汁者免稅第一項所稱設廠機制指下列情形之一一設有固定製造廠所"},{"start":7098.041,"end":7125.572,"text":"使用電動或非電動之機具製造裝瓶光弧合罐桶固封者二設有固定製造場所使用電動或非電動機具製造飲料品之原料或半成品裝入自動匯合販賣機製造銷售者國內產製之飲料品應檢除內容成本計算及出廠價格"},{"start":7127.912,"end":7144.783,"text":"本條並增列立法說明並通過附帶決議一項第十一條 趙委員 鍾嘉斌等人所提修正動議修正通過第十一條 電氣類似課徵項目及稅率如下一 電冰箱從價增收13%二 冷暖氣機凡用"},{"start":7148.766,"end":7151.867,"text":"電力調節、氣溫之各種冷氣機、熱氣機等均屬之從價徵收20%其有主機、空調箱、送風機等組成之中央系統型冷暖氣機從價徵收20%"},{"start":7167.911,"end":7184.256,"text":"3.除湿机,凡用电力调节室内空气湿度之机具均属之,从价征收15%,但工厂使用之湿度调节器免税4.音响组合,分离式音响组件,包括唱盘"},{"start":7186.464,"end":7213.66,"text":"調協器、收音擴大器、錄音機、錄音座、擴大器、揚聲器等及其組合體均屬之從價徵收百分之十五電烤箱凡以電熱或微波烤製食物之器具均屬之從價徵收百分之十五前項各款之貨物無有與非印稅貨物組合製成之物"},{"start":7214.8,"end":7240.383,"text":"貨物者或其組合之貨物適用之稅率不同者應就該貨物全部之完稅價格按最高稅率徵收第一項第一款能暖氣機得就其第一項第二款能暖氣機得就其主要基建由財政部訂定辦法折算課徵本條並增列立法說明通過附帶決議二項"},{"start":7242.523,"end":7264.764,"text":"第十二條 第十二條之一 暫不處理第十二條之三 第十二條之五 均保留送院會處理第三十七條 趙委員 吳秉瑞等人所提修正動議修正通過第三十七條 本條例自公佈施行但中華民國八十六年五月七日修正公佈之第三條 第五條"},{"start":7266.405,"end":7288.575,"text":"第十三條至十五條 第十七條 第十八條 第三十二條九十年十月三十一日修正公佈至第十二條及 圈年 圈月 圈日修正之條文施行日期 由行政院定之 宣讀完畢請求各位委員對寫上結論有異議"},{"start":7292.714,"end":7304.65,"text":"沒有意義我們照協商 照協商結論通過好本院會議做如下之決議 先摩擦完 兩位摩擦後"},{"start":7307.887,"end":7336.894,"text":"侯穗條例部分條文修正草案等11案委員廖先祥等16人拟據侯穗條例刪除第8條條文修正草案委員鍾嘉斌等23人拟據侯穗條例第8條條文修正草案委員陳清輝等16人拟據侯穗條例第8條條文修正草案"},{"start":7338.456,"end":7344.918,"text":"委員邱若驊等20人一聚獲無稅條例第11條條文修正草案案台灣民眾黨團一聚獲無稅第11條及第37條條文修正草案案"},{"start":7355.779,"end":7380.156,"text":"委員吳秉瑞等五人修正動議委員鍾嘉斌等四人修正動議審查完均並按拟據審查報告提報院會討論 院會討論前不需要交由黨團協商院會討論的時候有本席補充說明請各位委員各位委員對上的決議呼籲願意我們通過"},{"start":7383.22,"end":7404.979,"text":"委員邱振均等19人擬拒獲稅條例12條之3條文修正草案委員羅文才等19人擬拒獲稅條例第12條之3條文修正草案委員徐立貞等22人擬拒獲稅條例第12條之3條文修正草案委員王國威等18人"},{"start":7406.34,"end":7420.664,"text":"擬據洪水條例第十二條之三條例修正草案案審查完均並按擬據審查報告提報院會討論院會討論前須交由黨團協商院會討論的時候有必須補充說明請問各位委員對這個決議有異議沒有通過"},{"start":7433.34,"end":7453.575,"text":"貨物稅條例部分條文修正草案委員邱振均等16人擬拒貨物稅條例第12條之5條文修正草案委員賴思寶等3人修正動議委員王世堅等3人修正動議審查完均"},{"start":7455.117,"end":7470.692,"text":"並按理據審查報告提報院外討論院外討論前須交由黨團協商院外討論的時候有本席補充說明請問各位委員對於以上決議有異議沒有異議我們就通過"},{"start":7472.642,"end":7491.174,"text":"洪水委員 岳英志等21人你去洪水條例刪除部分條例修正草案另擇期繼續審查請問各位對以上決議有異議沒有異議我們就通過所以簡單來講今天就是第8條 第11條 第37條我們就"},{"start":7499.52,"end":7517.091,"text":"通過然後直接去大院二讀三讀不需要經過協商還有包括有三個附帶決議那麼另外十二條十三十二條十五我們保留送出委員會其他的部分議員制的部分"},{"start":7518.703,"end":7524.308,"text":"全部的就錄在財務會 就是做這樣的結論好 本日議程到此 休息 謝謝"}]}},"supported_relations":[],"relations":[]}