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我就從這四個面向第一個 爭議的法條誰給了稅務員看圖說故事的權利第二個 他們濫權的執行是將推計課稅淪為強迫買單的首選的事實第三個 這個利益結構我的查稅的績效要跟績效獎金 激勵獎金掛鉤你們根本無視於在108年監察院給你們的糾正最後本行有一個具體的要求"},{"start":55.774,"end":74.322,"text":"好我們講到稅務員的上方保健給了他主觀認定取代了客觀的證據在這個上方保健雖然這個法規層級實在是不怎麼高稅捐基增機關稅務案件協談作業要點第二條第一項第一款在這個審查階段就課稅事實之認定"},{"start":80.445,"end":87.312,"text":"或證據之採認就有協談之必要好 什麼叫做課稅事實的認定誰可以認定標準在哪裡哇 這純粹就是我們稅務人員的主觀認定啊他講的就是就是聖旨啦所以這種模糊的規定"},{"start":100.385,"end":109.955,"text":"造成他的行政便利而給我們稅務員如此大的無限空間想像的主觀意識空間直接就是金額協商那我們就舉例警察可不可以亂開要開一個超速就算這個人真的超速警察可不可以就直接攔下來不好意思"},{"start":124.289,"end":129.21,"text":"他如果就是超數來講他還必須有測數據具體的證據我才可以給你開超數的單子沒有測數據的數字證明就算他真的超數了你也不能憑感覺可是我們稅務人查稅主觀喊價我們常常會有幾種說法喔你這個單價偏低喔毛利率這個比同業低喔類似這樣的說法或者我講幾個"},{"start":153.377,"end":174.211,"text":"這個很實際很血淋的他就會說啦你這個比同業跟同業比主觀認定你這跟同業比啊這個毛利率怎麼那麼低啊單位售價低啊你要不要自動調整一下要把這個費用自己自動調整一下否則我就查你的金流喔否則我就來核對你銀行存款"},{"start":176.789,"end":203.905,"text":"或者另外一種收入源的說法這個按照成本啦其實都是按財政部的這個頒布的標準你們財政部對各行各業都有這個原物料的耗損準則來剔除成本好沒有錯你有這個標準可是每一家行業每一個產業每一家公司他還是有實質的即使有憑證有金流而且呢有這個相關的這個"},{"start":206.667,"end":210.788,"text":"這個帳本 你們都不採你說不行 我們一定要按照這個我們財政部啊 部班的標準你們採 就直接把他們的這個 把他們的成本就踢出了所以呢 而且呢 忽略了實質成本的投入沒有 有所得才課稅啊"},{"start":226.733,"end":231.796,"text":"那沒所得呢 你就不好意思我們虧文就叫你虛贏實虧他就會講幾個理由哎呀 我為什麼不採用你的帳本呢因為你的會計制度不健全啦你的內部控制不嚴密啦你的成本表單不齊全啦"},{"start":244.545,"end":263.377,"text":"所以不能按照你帳宅的成本來剔除可是每家的成本都產生了那你們這個稅務員就否定了人家的帳冊帳戶的真實性而且自己有上班保健不好意思我現在執法是依照盈利事業所得稅查核準則第50%來執行的"},{"start":265.649,"end":273.176,"text":"哇 第三個 你聽起來一定也 我現在講的每一個都是我雪玲玲171家的這個中小企業的心聲他說啊 這個去年啊 跟去年比 你今天的費用怎麼多這麼多啊你營業額沒多欸 那你要不要調整一下相關的費用或者呢 我就要來查你的金流 來查理一下你的銀行存款"},{"start":289.9,"end":297.844,"text":"動輒都是這樣的然後呢就直接否定企業合法漲幅的憑證主觀經驗砍價要求啟動的協談好這種啊跟違反了納稅者保護的這個權力保護法第十四條規定推計課稅我推計課稅是最後的手段現在變成什麼稅務員懶惰查證強迫企業買單的首選武器這會有三個風險第一個"},{"start":316.593,"end":318.275,"text":"認定有問題就直接跳成可以談金額第二個無法確實的核算就可以啟動協談第三個協談本來是一個程序的輔助最後卻取代了正式調查跟這個核定的程序"},{"start":332.173,"end":345.28,"text":"好 哇 你看 基於這樣子成功 成效斐然啦111年到114年 我就舉這三四年就好全國國稅局的協談案件2753件納稅人多繳了多少稅呢171億3445萬 貢獻了我們超徵的稅額"},{"start":357.83,"end":365.736,"text":"所以協談到底是為了釐清事實還是已經變成了證據跟金額尚未具備之下的行政喊價工具好我們來看國稅局查稅的黑幕中小企業的控訴稅務員是以不正當的手段搶索課稅自白協談的現況與手段你金額較大的我就正式的說協談作業要點的協談喔在筆錄上你要簽名喔"},{"start":385.993,"end":405.011,"text":"那如果不是的 金額較中小的 全部叫做黑箱手段直接就按照本席剛才講的這三種說法這三種說法之後 你就要自己同意增加營業收入 減少營業成本及費用然後自己虛爭營利事業所得課稅這三個你自己同意書自白"},{"start":411.016,"end":420.02,"text":"我自己做這三項的調整因為剛才 利於剛才本席所講的這三個理由我同業之間的毛利率單價低啦 自動調整啦或者就給你威脅恐嚇啊 利誘啊你這個帳本 你的會計制度不健全 內控不嚴密啊成本的表當不齊全啊所以呢 你這些帳務的增持其實不行的或者你去年的費用比較多啊營業額今年怎麼沒增加呢都用這些理由"},{"start":440.868,"end":462.259,"text":"逼迫他簽下這三個同意自白好那更慘的是如果我這家企業真的虧損了就對於確實虧損的有所有人也還是威脅利誘你不得不簽下同意書把所有的虧損的額度呢全部遞走造成日後不能合法行使盈虧平損點的抵檢稅我就舉個例子"},{"start":465.06,"end":479.774,"text":"假中小企業遭遇我申報虧損一千萬我就被迫簽署了這個同意書自白調整之後變成我不用虧損了我還要多繳什麼百分之二十的營利事業所得稅我還要多繳兩百萬虧損了我不能提列"},{"start":482.917,"end":507.683,"text":"然後之後我還要再負擔200萬的這個盈利事業所得稅這個就是每一家中小企業每年申報盈利事業所得稅的時候在國稅局查核的時候幾乎每一家都在稅務員的威脅利誘下簽下了同意書自白同意了什麼好啦我就被調高啦我來虛徵盈利事業所得稅"},{"start":508.743,"end":511.686,"text":"好再來我們這樣的績效掛鉤啊獲利不當超額臆測的源頭為什麼稅務員能夠超額臆測因為你的績效掛鉤你的獲利啊我查稅查得更用力的我的績效獎金就多啊好所以呢我們從這張圖這個"},{"start":528.7,"end":530.782,"text":"這個稅務員的超額議策達成了高額的協談金我的考核評定績效就優我就取得了機關領取的獎勵金最後呢這個獎勵金不是直接給我個人喔我換攤不換藥"},{"start":545.456,"end":550.578,"text":"我直接再透過 給機關 再給我個人這些對中小企業獲利的不當意策 時時就成了稅務援取的獎金的基礎好 監察院也名利糾舉 財政部你卻換皮續發2018年監察院糾舉你什麼 直接講你的稅務獎勵金發放 欠缺合理性跟公正性"},{"start":569.507,"end":577.251,"text":"過去都直接給個人現在你們包裝九大發放的理由這九項當中第一項就是基深業務考核最後我們就給了這個機關再分配給個人核心邏輯根本沒變依然是以績效表現作為獎勵的分配基礎"},{"start":590.877,"end":598.322,"text":"好 你的預算持續存在 制度就會持續運作你看這從107年到114年4年 這8年 你每年編列多少稅務獎金都是1.3億 吼 這穩的 水平吼 都1.3億的稅務獎勵金規模從來沒有消失過或減少"},{"start":610.39,"end":612.432,"text":"稅務獎勵金就必須與稅務的這個茶几脫鉤你不能說一面的宣稱改正一分面保留績效的分配邏輯你這個哪有回應我們的監察院的這個糾舉好我具體建議不好意思主席我具體建議這三個你要馬上在一個月內完成三大結構性的修正"},{"start":630.313,"end":648.587,"text":"目標重置證據優先斬斷誘因第一個目標重置查稅的機關由營業稅來著手第二個證據協談不能取代具體證據有具體證據你才能協談你斬斷你的誘因廢除績效獎金制的這個掛鉤建立公平"},{"start":649.568,"end":653.853,"text":"建立這個公平 透明 重證據的現代稅制公平 透明 重證據的現代稅制好 這三個當中我在明詳說你查稅的目標的重置應該是查營業稅而不是去查營業所得稅你要查你的稅源啊"},{"start":670.069,"end":673.031,"text":"你的稅源逃漏稅了你就是從這邊去增加哪裡誰逃漏稅啊所以你的營業營所稅的結算你的焦點已經錯置了你用主觀抑制於無謂的喊價造成了這個稅務員如此大的一個權利"},{"start":687.702,"end":692.384,"text":"所以你應該去追這個營業稅以開地發票誰漏開發票等所以查核心應該是說查誰漏開發票的我們在末端的營所稅來做文章沒有時間到了你如果還有要質詢我我下次再排財政部再讓你質詢好我再講這個證據優先拒絕主觀臆測我這邊具體建議你要修改你的法規稅捐基深機關稅務案件協調作業要點的第二條第一項的第一款"},{"start":717.113,"end":722.115,"text":"特別要強調有掌握課稅證據的但難確定所逃漏稅額者你才可以啟動這個協商課稅最後 斬斷誘因在你刪除獎勵金當中的積增業務考驗講清楚喔我沒有要刪你的獎勵金你還是保留 還是可以給稅務人員"},{"start":738.78,"end":744.927,"text":"但是裡面的業務 積合業務的考核你拿掉了你要具體刪除財政部核發稅務獎勵金作業要點的第七條第二項這個部分稅捐 積增 機關 積合業務考核這不是本來就是稅務員的"},{"start":755.459,"end":757.94,"text":"的工作嗎 怎麼會變成你的獎勵呢他的業務本合就是這樣是應該要掛乎你的考核你的甲乙丙丁的那個考核而不是在你用你的激勵獎金才對所以在這邊我有稅務稽查與獎勵已經徹底的剝割"},{"start":773.328,"end":787.614,"text":"才能給台灣170億萬家的中小企業一個公平合法的營商環境終結黑箱寒假還給170億萬家的中小企業公平的稅制限期一個月內提出修正報告可以嗎"},{"start":790.114,"end":790.814,"text":"請同仁互相尊重"}],"gazette":[{"speaker":"林委員岱樺","start":"2026-03-25T10:11:53+08:00","guessed":true,"end":"2026-03-25T10:11:54+08:00","text":"有請部長。","quality":0},{"speaker":"主席","start":"2026-03-25T10:11:53.009000+08:00","guessed":false,"end":"2026-03-25T10:11:53.109000+08:00","text":"請財政部莊部長。","quality":1},{"speaker":"林委員岱樺","start":"2026-03-25T10:11:53.109000+08:00","guessed":false,"end":"2026-03-25T10:11:54.150000+08:00","text":"部長，今天本席要為臺灣171萬家的中小企業吶喊出他們的夢魘，每每遇到查稅，到底查這個稅是真的叫做稅務協談呢？","quality":1},{"speaker":"林委員岱樺","start":"2026-03-25T10:11:54.170000+08:00","guessed":false,"end":"2026-03-25T10:11:54.430000+08:00","text":"還是黑箱喊價呢？","quality":1},{"speaker":"林委員岱樺","start":"2026-03-25T10:12:20.243000+08:00","guessed":false,"end":"2026-03-25T10:12:24.445000+08:00","text":"我就從這四個面向：第一個，爭議法條，誰給了稅務員看圖說故事的權利；第二個，他們執行濫權是將推計課稅淪為強迫買單的首選事實；第三個，利益結構，他的查稅績效要跟激勵獎金掛鉤，你們根本無視於在108年監察院給你們的糾正；最後，本席有一個具體的要求，一個月內修正制度。","quality":0.895},{"speaker":"林委員岱樺","start":"2026-03-25T10:12:48.974000+08:00","guessed":false,"end":"2026-03-25T10:13:17.089000+08:00","text":"我們講到稅務員的尚方寶劍，給了主觀認定取代客觀證據，雖然這個尚方寶劍的法規層級實在是不怎麼高，稅捐稽徵機關稅務案件協談作業要點第二條第一項第一款規定，在審查階段，就課稅事實之認定或證據之採認，有協談之必要者。","quality":0.866},{"speaker":"林委員岱樺","start":"2026-03-25T10:13:17.970000+08:00","guessed":false,"end":"2026-03-25T10:13:18.270000+08:00","text":"什麼叫課稅事實的認定？","quality":1},{"speaker":"林委員岱樺","start":"2026-03-25T10:13:18.290000+08:00","guessed":false,"end":"2026-03-25T10:13:18.330000+08:00","text":"誰可以認定？","quality":1},{"speaker":"林委員岱樺","start":"2026-03-25T10:13:18.410000+08:00","guessed":false,"end":"2026-03-25T10:13:18.470000+08:00","text":"標準在哪裡？","quality":1},{"speaker":"林委員岱樺","start":"2026-03-25T10:13:18.490000+08:00","guessed":false,"end":"2026-03-25T10:13:19.531000+08:00","text":"這純粹就是稅務人員的主觀認定，他講了就是聖旨。","quality":0.952},{"speaker":"林委員岱樺","start":"2026-03-25T10:13:19.631000+08:00","guessed":false,"end":"2026-03-25T10:13:39.812000+08:00","text":"所以這種模糊的規定造成他的行政便利，而給稅務員如此大的主觀臆測空間，直接就是金額協商。","quality":0.95},{"speaker":"林委員岱樺","start":"2026-03-25T10:13:39.852000+08:00","guessed":false,"end":"2026-03-25T10:13:40.913000+08:00","text":"我們就舉例，警察可不可以亂開超速？","quality":1},{"speaker":"林委員岱樺","start":"2026-03-25T10:13:40.933000+08:00","guessed":false,"end":"2026-03-25T10:13:42.775000+08:00","text":"就算這個人真的超速，警察可不可以就直接攔下來？","quality":1},{"speaker":"林委員岱樺","start":"2026-03-25T10:13:42.775000+08:00","guessed":false,"end":"2026-03-25T10:13:42.935000+08:00","text":"不好意思！","quality":1},{"speaker":"林委員岱樺","start":"2026-03-25T10:13:57.609000+08:00","guessed":false,"end":"2026-03-25T10:13:59.890000+08:00","text":"就算超速來講，他還必須要有測速器具體數據的證據，才可以跟你開超速的單子，沒有測速器的數據證明，就算他真的超速了，你也不能憑感覺。","quality":0.776},{"speaker":"林委員岱樺","start":"2026-03-25T10:13:59.890000+08:00","guessed":false,"end":"2026-03-25T10:14:02.130000+08:00","text":"可是我們稅務員查稅是主觀喊價，常常會有幾種說法：如你這個單價偏低、毛利比同業低，類似這樣的說法。","quality":0.93},{"speaker":"林委員岱樺","start":"2026-03-25T10:14:02.190000+08:00","guessed":false,"end":"2026-03-25T10:14:56.953000+08:00","text":"我講幾個很實際、血淋淋的，他就會說：你這個比同業（跟同業比），主觀認定你這個跟同業的毛利率相比怎麼那麼低、單位售價低，你要不要自動調整一下，把這個費用自己自動調整一下，否則我就查你的金流、否則我就核對你的銀行存款；或者另外一種稅務員的說法，其實成本都是按照財政部頒布的標準。","quality":0.902},{"speaker":"林委員岱樺","start":"2026-03-25T10:14:58.134000+08:00","guessed":false,"end":"2026-03-25T10:15:21.047000+08:00","text":"財政部對各行各業都有原物料的耗損準則來剔除成本，沒有錯，你有這個標準，可是每一家行業、每一個產業、每一家公司，它還是有實質的……即使有憑證、有金流，而且有相關的帳本，你們都不採，你們說：不行，我們一律按照財政部部頒的標準。","quality":0.958},{"speaker":"林委員岱樺","start":"2026-03-25T10:15:21.067000+08:00","guessed":false,"end":"2026-03-25T10:15:40.614000+08:00","text":"你們就直接把他們的成本就剔除了，而且忽略了實質成本的投入，有所得才課稅，沒所得呢？","quality":0.946},{"speaker":"林委員岱樺","start":"2026-03-25T10:15:41.234000+08:00","guessed":false,"end":"2026-03-25T10:15:41.734000+08:00","text":"不好意思！","quality":1},{"speaker":"林委員岱樺","start":"2026-03-25T10:15:42.495000+08:00","guessed":false,"end":"2026-03-25T10:15:42.695000+08:00","text":"就叫企業虛盈實虧，你們就會講幾個理由：哎呀！","quality":0.737},{"speaker":"林委員岱樺","start":"2026-03-25T10:15:42.715000+08:00","guessed":false,"end":"2026-03-25T10:15:42.915000+08:00","text":"我為什麼不採用你的帳本呢？","quality":1},{"speaker":"林委員岱樺","start":"2026-03-25T10:15:42.975000+08:00","guessed":false,"end":"2026-03-25T10:16:01.207000+08:00","text":"因為你的會計制度不健全、你的內部控制不嚴密、你的成本表單不齊全，所以不能按照你帳載的成本來剔除。","quality":0.977},{"speaker":"林委員岱樺","start":"2026-03-25T10:16:01.748000+08:00","guessed":false,"end":"2026-03-25T10:16:16.357000+08:00","text":"可是每家的成本都產生了，你們的稅務員就否定了人家的帳冊、帳務的真實性，而且自己有尚方寶劍說不好意思，我現在執法是依照營利事業所得稅查核準則第五十八條來執行的。","quality":0.838},{"speaker":"林委員岱樺","start":"2026-03-25T10:16:18.969000+08:00","guessed":false,"end":"2026-03-25T10:16:23.574000+08:00","text":"第三個，你聽起一定也……我現在講的每一個都是171萬家中小企業血淋淋的心聲。","quality":0.871},{"speaker":"林委員岱樺","start":"2026-03-25T10:16:23.654000+08:00","guessed":false,"end":"2026-03-25T10:16:24.655000+08:00","text":"稅務員說：跟去年比，你的金額費用怎麼多這麼多？","quality":0.75},{"speaker":"林委員岱樺","start":"2026-03-25T10:16:24.695000+08:00","guessed":false,"end":"2026-03-25T10:16:25.315000+08:00","text":"你營業額沒多，你要不要調整一下相關的費用？","quality":1},{"speaker":"林委員岱樺","start":"2026-03-25T10:16:25.395000+08:00","guessed":false,"end":"2026-03-25T10:16:26.156000+08:00","text":"否則我就要查你的金流、查你的銀行存款。","quality":0.882},{"speaker":"林委員岱樺","start":"2026-03-25T10:16:42.900000+08:00","guessed":false,"end":"2026-03-25T10:16:47.382000+08:00","text":"動輒都是這樣的說法，就直接否定企業合法帳簿的憑證，主觀地憑經驗喊價、要求啟動協談。","quality":0.811},{"speaker":"林委員岱樺","start":"2026-03-25T10:16:47.402000+08:00","guessed":false,"end":"2026-03-25T10:16:50.044000+08:00","text":"因此這違反了納稅者權利保護法第十四條規定，推計課稅是最後的手段，現在變成什麼？","quality":0.917},{"speaker":"林委員岱樺","start":"2026-03-25T10:16:50.044000+08:00","guessed":false,"end":"2026-03-25T10:17:11.255000+08:00","text":"稅務員懶惰查證、強迫企業買單的首選武器，這會有三個風險：第一個，認定有問題就直接跳成可以談金額；第二個，無法確實核算就可以啟動協談；第三個，協談本來是一個程序輔助，最後卻取代正式調查跟核定程序。","quality":1},{"speaker":"林委員岱樺","start":"2026-03-25T10:17:26.674000+08:00","guessed":false,"end":"2026-03-25T10:17:38.040000+08:00","text":"基於這樣子，你看績效斐然，111年到114年，我就舉這三、四年就好，全國國稅局的協談案件計2,753件，納稅人多繳了多少稅？","quality":0.889},{"speaker":"林委員岱樺","start":"2026-03-25T10:17:38.060000+08:00","guessed":false,"end":"2026-03-25T10:17:52.431000+08:00","text":"171億3,445萬，貢獻了我們超徵的稅額，所以協談到底是為了釐清事實？","quality":0.962},{"speaker":"林委員岱樺","start":"2026-03-25T10:17:52.431000+08:00","guessed":false,"end":"2026-03-25T10:17:54.313000+08:00","text":"還是已經變成了證據跟金額尚未具備之下的行政喊價工具？","quality":1},{"speaker":"林委員岱樺","start":"2026-03-25T10:17:54.413000+08:00","guessed":false,"end":"2026-03-25T10:17:56.194000+08:00","text":"我們來看國稅局查稅的黑幕，中小企業控訴稅務員是以不正當的手段強索課稅自白。","quality":0.971},{"speaker":"林委員岱樺","start":"2026-03-25T10:17:56.315000+08:00","guessed":false,"end":"2026-03-25T10:18:36.910000+08:00","text":"協談的現況與手段上，金額較大的，就正式用協談作業要點的協談，並在筆錄上要你簽名；如果不是的，金額較中小的企業，全部叫做黑箱手段，直接就按照本席剛剛講的這三種說法，之後就要自己同意增加營業收入，減少營業成本及費用、虛增營利事業所得課稅。","quality":0.925},{"speaker":"林委員岱樺","start":"2026-03-25T10:18:36.910000+08:00","guessed":false,"end":"2026-03-25T10:18:52.439000+08:00","text":"這三個要簽署同意書自白，自己做這三項調整，因為利於剛剛本席所講的這三個理由，要同意自己的毛利率、單價低要自動調整，或者就威脅、恐嚇、利誘說你的帳本或會計制度不健全、內控不嚴密、成本表單不齊全，所以你這些帳務的增值其實是不行的；或者說你去年費用比較多，今年營業額怎麼沒增加？","quality":0.854},{"speaker":"林委員岱樺","start":"2026-03-25T10:18:52.840000+08:00","guessed":false,"end":"2026-03-25T10:19:16.810000+08:00","text":"都用這些理由逼迫他簽下這三個同意自白。","quality":1},{"speaker":"林委員岱樺","start":"2026-03-25T10:19:17.810000+08:00","guessed":false,"end":"2026-03-25T10:19:34.999000+08:00","text":"更慘的是，如果這家企業真的虧損了，就對於確實虧損的企業，還是在稅務員威脅利誘下，不得不簽下同意書，把所有的虧損額度全部剔除，造成日後不能合法行使盈虧平衡點的抵減稅。","quality":0.853},{"speaker":"林委員岱樺","start":"2026-03-25T10:19:39.522000+08:00","guessed":false,"end":"2026-03-25T10:19:49.051000+08:00","text":"我申報虧損1,000萬，我就被迫簽署這個同意書自白，調整之後變成我不用虧損了，我還要多繳什麼？","quality":0.974},{"speaker":"林委員岱樺","start":"2026-03-25T10:19:49.972000+08:00","guessed":false,"end":"2026-03-25T10:20:00.858000+08:00","text":"20%的營利事業所得稅，我還要多繳200萬，虧損了我不能提列，之後還要再負擔200萬的營利事業所得稅。","quality":0.949},{"speaker":"林委員岱樺","start":"2026-03-25T10:20:00.858000+08:00","guessed":false,"end":"2026-03-25T10:20:16.182000+08:00","text":"這就是每一家中小企業每年申報營利事業所得稅時、在國稅局查核的時候，幾乎每一家都在稅務員的威脅利誘下，簽下了同意書自白，同意了什麼？好啦！","quality":0.984},{"speaker":"林委員岱樺","start":"2026-03-25T10:20:17.022000+08:00","guessed":false,"end":"2026-03-25T10:20:20.683000+08:00","text":"同意被調高、虛增營利事業所得稅。","quality":0.714},{"speaker":"林委員岱樺","start":"2026-03-25T10:20:22.123000+08:00","guessed":false,"end":"2026-03-25T10:20:23.004000+08:00","text":"再來，我們這樣的績效掛鉤獲利、不當超額臆測的源頭是什麼？","quality":0.88},{"speaker":"林委員岱樺","start":"2026-03-25T10:20:23.004000+08:00","guessed":false,"end":"2026-03-25T10:20:23.124000+08:00","text":"為什麼稅務員能夠超額臆測？","quality":1},{"speaker":"林委員岱樺","start":"2026-03-25T10:20:23.124000+08:00","guessed":false,"end":"2026-03-25T10:20:24.085000+08:00","text":"因為績效掛鉤，他查稅查得更用力，績效獎金就多啊！","quality":0.952},{"speaker":"林委員岱樺","start":"2026-03-25T10:20:24.245000+08:00","guessed":false,"end":"2026-03-25T10:20:59.216000+08:00","text":"所以我們從這張圖看來，稅務員超額臆測達成的高額協談金，他的考核評等績效就優，就取得機關的獎勵金，最後這個獎勵金不是直接給個人喔，換湯不換藥，直接透過給機關的再給個人。","quality":0.882},{"speaker":"林委員岱樺","start":"2026-03-25T10:20:59.256000+08:00","guessed":false,"end":"2026-03-25T10:21:00.497000+08:00","text":"這些對中小企業獲利的不當臆測，實質成了稅務員取得獎金的基礎。","quality":0.786},{"speaker":"林委員岱樺","start":"2026-03-25T10:21:00.517000+08:00","guessed":false,"end":"2026-03-25T10:21:02.118000+08:00","text":"監察院也明令糾正財政部，你們卻「換皮續發」，2018年監察院糾正你們什麼啊？","quality":0.759},{"speaker":"林委員岱樺","start":"2026-03-25T10:21:02.118000+08:00","guessed":false,"end":"2026-03-25T10:21:03.558000+08:00","text":"直接講稅務獎勵金發放欠缺合理性跟公正性。","quality":1},{"speaker":"林委員岱樺","start":"2026-03-25T10:21:22.507000+08:00","guessed":false,"end":"2026-03-25T10:21:26.309000+08:00","text":"過去都直接給個人，現在你們包裝為9大發放的理由，哇！","quality":0.909},{"speaker":"林委員岱樺","start":"2026-03-25T10:21:26.329000+08:00","guessed":false,"end":"2026-03-25T10:21:30.251000+08:00","text":"就這9項當中，第1項，稽徵業務考核，最後就給了機關再分配給個人，但核心邏輯根本沒變，依然是以績效表現作為獎勵的分配基礎。","quality":0.923},{"speaker":"林委員岱樺","start":"2026-03-25T10:21:44.317000+08:00","guessed":false,"end":"2026-03-25T10:21:49.561000+08:00","text":"你的預算持續存在，制度就會持續運作，你看從107年到114年這八年，你每年編列多少稅務獎金？","quality":0.972},{"speaker":"林委員岱樺","start":"2026-03-25T10:21:49.601000+08:00","guessed":false,"end":"2026-03-25T10:21:49.901000+08:00","text":"都是1.3億，很穩！水平！","quality":0.875},{"speaker":"林委員岱樺","start":"2026-03-25T10:21:50.041000+08:00","guessed":false,"end":"2026-03-25T10:22:04.451000+08:00","text":"都是1.3億的稅務獎勵金，規模從來沒有消失或減少過，稅務獎勵金必須與稅務稽查脫鉤，你不能一方面宣稱改善、一方面又保留績效分配邏輯，你這樣哪有回應監察院的糾舉！","quality":0.873},{"speaker":"林委員岱樺","start":"2026-03-25T10:22:04.712000+08:00","guessed":false,"end":"2026-03-25T10:22:25.555000+08:00","text":"我具體建議這三點，請你在一個月內完成三大結構性修正──目標重置、證據優先、斬斷誘因。","quality":0.895},{"speaker":"林委員岱樺","start":"2026-03-25T10:22:25.815000+08:00","guessed":false,"end":"2026-03-25T10:22:43.129000+08:00","text":"第一個，目標重置，查稅關鍵由營業稅著手；第二個，證據優先，協談不能取代具體證據，有具體證據才能協談；最後，斬斷誘因，廢除績效獎勵金掛鉤，建立公平、透明、重證據的現代稅制。","quality":0.917},{"speaker":"林委員岱樺","start":"2026-03-25T10:22:44.510000+08:00","guessed":false,"end":"2026-03-25T10:23:04.390000+08:00","text":"這三個當中，我再詳說，查稅目標重置應該是去查營業稅，而不是去查營業所得稅，你要查你的稅源，你的稅源逃漏稅了，你就從這邊去增加，看是誰逃漏稅。","quality":0.935},{"speaker":"林委員岱樺","start":"2026-03-25T10:23:04.490000+08:00","guessed":false,"end":"2026-03-25T10:23:22.743000+08:00","text":"所以你的營所稅的結算，你的焦點已經錯置了，你用主觀臆測與無謂的喊價，造成了稅務員如此大的權利，所以你應該去追營業稅，以開立發票、誰漏開發票等，所以查漏稅的核心應該是查漏開發票者，而不是在後端的營所稅上來做文章……","quality":0.865},{"speaker":"主席","start":"2026-03-25T10:23:22.803000+08:00","guessed":false,"end":"2026-03-25T10:23:23.363000+08:00","text":"林委員，你時間到了，如果還沒有質詢完，我下次再排財政部來讓你質詢，下一次好不好？","quality":0.629},{"speaker":"林委員岱樺","start":"2026-03-25T10:23:23.363000+08:00","guessed":false,"end":"2026-03-25T10:23:23.683000+08:00","text":"好，我再講證據優先，拒絕主觀臆測。","quality":1},{"speaker":"林委員岱樺","start":"2026-03-25T10:23:23.683000+08:00","guessed":false,"end":"2026-03-25T10:23:52.474000+08:00","text":"我具體建議，你要修改你的法規「稅捐稽徵機關稅務案件協談作業要點」第二條第一項第一款，特別要強調有掌握課稅證據，但難確定所逃漏稅額者，才可以啟動協談方式課稅。","quality":0.915},{"speaker":"林委員岱樺","start":"2026-03-25T10:23:52.474000+08:00","guessed":false,"end":"2026-03-25T10:23:53.914000+08:00","text":"最後，斬斷誘因，刪除獎勵金當中的稽徵業務考核。","quality":0.85},{"speaker":"林委員岱樺","start":"2026-03-25T10:23:54.234000+08:00","guessed":false,"end":"2026-03-25T10:24:28.959000+08:00","text":"我要講清楚，我沒有要刪你的獎勵金，你還是保留、還是可以給稅務人員，但是裡面的稽核業務考核，你要拿掉、你要具體刪除「財政部核發稅務獎勵金作業要點」第七條第二款的稅捐稽徵機關稽核業務考核，這本來不就是稅務員的工作嗎？","quality":0.875},{"speaker":"林委員岱樺","start":"2026-03-25T10:24:28.959000+08:00","guessed":false,"end":"2026-03-25T10:24:29.219000+08:00","text":"怎麼會變成獎勵呢？","quality":1},{"speaker":"林委員岱樺","start":"2026-03-25T10:24:29.320000+08:00","guessed":false,"end":"2026-03-25T10:24:53.051000+08:00","text":"他的業務本來就是這樣，所以應該掛鉤你的甲、乙、丙、丁的考核而不是用你的激勵獎金才對，唯有讓稅務稽查與獎勵金澈底脫鉤，才能給臺灣171萬家的中小企業一個公平、合法的營商環境。","quality":0.867},{"speaker":"林委員岱樺","start":"2026-03-25T10:24:54.011000+08:00","guessed":false,"end":"2026-03-25T10:24:57.893000+08:00","text":"終結黑箱喊價，還給171萬家中小企業公平的稅制環境！","quality":0.81},{"speaker":"林委員岱樺","start":"2026-03-25T10:24:58.613000+08:00","guessed":false,"end":"2026-03-25T10:25:00.614000+08:00","text":"限期一個月內提出修正報告，可以嗎？","quality":1},{"speaker":"莊部長翠雲","start":"2026-03-25T10:25:00.614000+08:00","guessed":true,"end":"2026-03-25T10:25:01.614000+08:00","text":"報告委員，國稅局的同仁都是公務員，他們都是依法行政，在徵納……","quality":0},{"speaker":"主席","start":"2026-03-25T10:25:01.614000+08:00","guessed":true,"end":"2026-03-25T10:25:02.614000+08:00","text":"莊部長，提出書面，質詢時間到了。","quality":0},{"speaker":"林委員岱樺","start":"2026-03-25T10:25:02.614000+08:00","guessed":true,"end":"2026-03-25T10:25:03.614000+08:00","text":"修正報告一個月內提出，可以嗎？","quality":0},{"speaker":"主席","start":"2026-03-25T10:25:03.614000+08:00","guessed":true,"end":"2026-03-25T10:25:04.614000+08:00","text":"用書面回答，你光這一個月可不可以都用書面回答？","quality":0},{"speaker":"莊部長翠雲","start":"2026-03-25T10:25:04.614000+08:00","guessed":true,"end":"2026-03-25T10:25:05.614000+08:00","text":"我們一個月可能有點急，三個月可以嗎？","quality":0},{"speaker":"莊部長翠雲","start":"2026-03-25T10:25:05.614000+08:00","guessed":true,"end":"2026-03-25T10:25:06.614000+08:00","text":"請委員同意三個月，謝謝。","quality":0},{"speaker":"主席","start":"2026-03-25T10:25:06.614000+08:00","guessed":true,"end":"2026-03-25T10:25:07.614000+08:00","text":"下一個質詢委員劉書彬委員。","quality":0},{"speaker":"主席","start":"2026-03-25T10:25:03.114000+08:00","guessed":false,"end":"2026-03-25T10:25:03.794000+08:00","text":"請同仁互相尊重，遵守主席規定的事情。","quality":0.438},{"speaker":"林委員岱樺","start":"2026-03-25T10:25:04.294000+08:00","guessed":true,"end":"2026-03-25T10:25:05.436857+08:00","text":"謝謝主席。","quality":0}]}},"supported_relations":[],"relations":[]}