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複稅署受署長"},{"start":9.744,"end":10.664,"text":"福祉署回文內容目的"},{"start":34.221,"end":62.321,"text":"全球的標準來想一下有關離島地區如何打造成一個高度競爭力的一個特殊經濟發展區我們看一下全世界的這個很多的這個方法在西班牙的這個加納利群島是企業所的稅收4%葡萄牙的馬德拉島是保障到2028年是5%義大利的南部島嶼它是購置機械設備稅收抵免那世界各國"},{"start":63.502,"end":77.778,"text":"跟我們中華民國這個離島稅制的比較像日本也有離島歐洲各國也有那還有我們這邊那戰略目標日本來做他是做用這個為了產業振興對抗人口流失"},{"start":78.319,"end":101.309,"text":"那歐洲是為了吸引外部資本作為國際門戶那當然我們這個中華民國這邊做的是要增進住民的福祉要促進觀光嘛對我們澎湖金門八祖大概是都是這樣的做法那日本的核心機制是加速折舊歐洲是極低的法輪稅那我們這邊像我們金門現在是免稅嘛免稅免營業稅"},{"start":103.731,"end":127.107,"text":"各種基地的邏輯日本做地緣說服 歐洲是做吸引總部的進駐我們基本這邊是做要用終端減免 回饋我們在地居民產業策略的比較來講一個是生產取向日本 歐洲是創新基地的取向我們來看看 我講這些講這麼多"},{"start":129.67,"end":148.19,"text":"講這麼多事要看說現在我們的做法是偏重在終端的消費減免就沒有像日本像歐洲這樣的做法那差別在哪裡我講一下就缺乏對生產性設施的統治這個所得稅其實像剛剛這個日本做的那接著"},{"start":151.653,"end":163.721,"text":"臺灣這邊對免稅程序行政負擔很重要準備很詳細的章節然後我們離島的企業面對大規模一些設備更新就沒有辦法優化我們的現金流我講更實際現在是"},{"start":169.591,"end":183.917,"text":"我們進口金門地區的廠商進口就是台灣地區進來的東西台灣過來的東西要5%的進向稅額但是沒有辦法抵免對不對現在免稅是這樣對不對那個署長你知道嗎是不是這樣子"},{"start":185.899,"end":194.828,"text":"它等於是 不能抵免 它等於是免在大陸島地區加緊的部分金門再賣給金門免嘛在台灣來的東西 台灣島來的東西是沒有免的嘛 對不對就會變成成本嘛 對不對就會變成 我現在寫的這樣就變成成本啊那因為 下頁喔 你看喔那事實上 下頁"},{"start":207.501,"end":231.237,"text":"你看喔 你說我們的東西我們基本在地就沒有生產什麼東西啊幾乎所有東西都要從台灣進口啊都要從台灣島進來啊所以你沒有辦法扣底的話事實上這個整個成本變成了這個成本嘛就不是不能進向這個扣底就變成成本所以它還是變成了大概有3%的這個隱形成本嘛"},{"start":232.213,"end":246.625,"text":"對吧 我這個說 我這個做圖這個沒錯嘛因為離島不管是工程啊 產業 各種百分之七十幾乎沒有在地產的東西啊大部分的東西都是要從台灣島進過來啊那所以它還是變成那個成本啊"},{"start":247.526,"end":263.448,"text":"沒有對地區有怎樣的幫助所以我一直在主張說我們改成零稅率我們改成零稅率那把免徵營稅改成零稅率那就是變成這個可以扣底以後然後接著就可以消除這些隱形成本那反正東西"},{"start":264.569,"end":289.724,"text":"還是要從台灣過來嘛那你沒有跟我正式回溫 你們回溫是這樣子來 你們回溫我下面幾點第一個零稅率僅適用於外銷下面都是你們回答的但是國際上把離島作為補償地理劣勢的戰略性特區嘛那本來就是視同外銷之謂促進開發當地啊第二個你們說業者不會轉向本島進貨錯啦 因為所有東西本來就是本島進來的啊"},{"start":291.499,"end":303.991,"text":"你不管你是哪一種所以他就當地沒有就是大部分東西都是要運過運到金門當地以金門來講都是要運過來馬祖當然大部分也都是一樣嘛沒有產的東西少之又少啊這個沒問題吧我想這一點沒問題吧"},{"start":308.055,"end":324.876,"text":"那個署長不要跟我再講你看咧報告委員我們這樣想像一個像我們講旅館好了旅館它就是屬於當地性的那個你說是服務的部分嘛後端你說是服務的部分那管什麼服務就算旅館的服務它裡面要的東西"},{"start":325.797,"end":341.607,"text":"也都要從台灣本島進來啊如果要蓋起來就要有建材建材也要從台灣進來啊一個東西大部分除了當地人力提供的服務以外所有東西都要從台灣過來嘛"},{"start":345.109,"end":361.483,"text":"我把你這些講完嘛所以我說了70%嘛 他們都是要從台灣來就算我們是一瓶酒 我們的酒瓶也要從台灣來我們的高粱小麥什麼都要過來 只有這邊連蒸那個高粱的鍋子也要從台灣來啊當地都沒有在生產這個東西啊"},{"start":362.386,"end":376.36,"text":"那所有這些東西這樣都疊加起來啊對不對所以我們一直要爭取這個從九十一年離島經濟條例弄這個免稅那當地廠商沒有獲得實質好處一直在希望可能零稅你們的論點就是說那就要轉成像這個"},{"start":377.961,"end":394.266,"text":"就是轉成像本島軍火本來就從本島軍火所以你們這個論點是不存在的那夏燕你看喔你們擔心設立虛擬稅籍套利嘛這是你們說的喔問題是這可以監管啊這麼小 離島都是很小的地方是不是真的有設計查很容易啊"},{"start":395.359,"end":418.568,"text":"做監管非常非常容易一家公司是不是有在當地確實營運是很容易查得出來很小的地方這個居選鄉文誰家的小孩子明天做什麼的後天全基盤都會知道這個就是一個小地方所以事實上你要去做行政監管沒有那麼困難你不能因為這樣in your face然後最後你說減少7.7億元的稅收問題是"},{"start":420.785,"end":437.862,"text":"如果我們讓這個產業在地方覺得這樣投資是有利的後面會更好啊比如說我講這個我們做這個證交稅嘛對不對我們不是減那個證交稅後面產生的這個稅整個稅積更大整體的稅收事實上會遠超過這個營業稅你說這個7.7億的損失啊"},{"start":440.825,"end":465.65,"text":"是不是然後接著你又提說要求偏鄉其他偏鄉會比照不會啊因為離島跟偏鄉不一樣啊偏鄉是到得了的地方啊離島是所有東西大部分都到不了的地方沒有那麼容易啊然後最後你還講一個比較說影響什麼發票對象小的這個容易啊小確幸這個容易嘛不然你就編個預算裡頭再做一個基金啊或者把它列入那個給獎的這個辦法這個後面這個就比較小的這個這個問題嘛"},{"start":469.511,"end":485.126,"text":"所以你看國際上的案例國際上歐洲也好德國啦 義大利啦 芬蘭啦 希臘他們都有做這些事情都有做這些那個減免的食物這個家賃約稅的排除嘛然後你看日本的案例也是日本也有這種這個"},{"start":487.406,"end":499.774,"text":"加速折舊的誘因嘛我剛已經舉了很多國家的例子全世界都有了齁這個都有舉這些例子的所以你對離島的發展你不能只從你剛講的那幾點我覺得那幾點都是不成立的啊"},{"start":502.853,"end":507.818,"text":"離島跟本島這樣比,七成是從本島進,三成在本地所以你給這個免稅這個東西,它還是變成成本嗎?"},{"start":523.194,"end":548.015,"text":"妳講的是說妳還是比本島的營業人少了三成的營業稅吧這第一點第二點我們就以牛肉乾為例像我知道的現在不是三成啦錯錯錯是三趴兩趴對啦我的意思說營業稅收成營業稅收在三成三成會補給等於會減掉三成的營業稅啦不是不是妳剛剛說的三成是我說的是百分之七十中從本島進來"},{"start":549.076,"end":576.852,"text":"所以有三成我們要照顧是全面性的嘛全面性的但是我們在講的是本島跟離島之間看你要差到多少2%嘛5%就少3%3%還是成本就是2%啊議委剛剛提供的其他國家的資料你看它也只有部分減或它排除加值稅並不代表它不課其他的稅那剛才講的加速折舊或租稅優惠之類的我們現在產業創新條提供的是所有地方都可以"},{"start":577.272,"end":581.816,"text":"那就沒有誘因啊 那誰去離島呢現在這種地區性的 我們叫做地區性的差別待遇民國90年給離島建制條約要做免稅就是為了給誘因 希望有人願意去離島投資也好 設廠也好促進離島的產業發展嘛"},{"start":596.388,"end":623.43,"text":"你現在實驗了二十幾年以後當地的居民都覺得這個東西可能在當初立法的時候是有錯誤我有跟你們討論過吧那大家都覺得事實上這個就沒有免稅大然後外面來的還以為說是免稅是少5%事實上沒有因為他就不能扣抵說還是事實上如果有的話他大概是有2%的差距嘛那這個誘因的確就是不足嘛那我剛舉了這麼多例子喔不管是歐洲例子日本例子各國的例子喔就是要讓你知道說就是讓你知道說齁這個"},{"start":625.592,"end":648.875,"text":"要促進離島的產業發展可能你要好好的再想看看那我請你就是針對因為世界各國這些都講了吧針對世界各國你已經回答我這些我也反駁你這些你已經提給我的報告了所以請你針對世界各國針對離島地區的這個稅制優惠你提出一個可以讓我們台澎金馬接近的改革方式"},{"start":650.253,"end":652.155,"text":"王世堅委員 王世堅委員不在 請鄭振銓委員"}]}},"supported_relations":[],"relations":[]}