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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"}],"gazette":[{"speaker":"陳委員玉珍","start":"2026-03-25T12:23:37+08:00","guessed":true,"end":"2026-03-25T12:23:38+08:00","text":"謝謝主席，請部長、賦稅署。","quality":0},{"speaker":"主席","start":"2026-03-25T12:23:37.129000+08:00","guessed":false,"end":"2026-03-25T12:23:39.177000+08:00","text":"請財政部莊部長、賦稅署宋署長。","quality":0.846},{"speaker":"陳委員玉珍","start":"2026-03-25T12:23:39.177000+08:00","guessed":true,"end":"2026-03-25T12:23:41.752667+08:00","text":"部長好。","quality":0},{"speaker":"莊部長翠雲","start":"2026-03-25T12:23:41.752667+08:00","guessed":true,"end":"2026-03-25T12:23:44.328333+08:00","text":"委員好。","quality":0},{"speaker":"陳委員玉珍","start":"2026-03-25T12:23:44.328333+08:00","guessed":true,"end":"2026-03-25T12:23:46.904000+08:00","text":"署長，跟你討論過很多次離島地區──金門要從現在的免稅改成零稅率這個議題，賦稅署有回正式公文給本席。","quality":0},{"speaker":"陳委員玉珍","start":"2026-03-25T12:23:46.904000+08:00","guessed":false,"end":"2026-03-25T12:24:18.066000+08:00","text":"我們來想想看賦稅署回文的內容、目的，還可以用全球標準來想想如何把離島地區打造成具高度競爭力的特殊經濟發展區。","quality":0.647},{"speaker":"陳委員玉珍","start":"2026-03-25T12:24:18.066000+08:00","guessed":false,"end":"2026-03-25T12:24:21.168000+08:00","text":"我們看一下全世界的很多方法。","quality":1},{"speaker":"陳委員玉珍","start":"2026-03-25T12:24:22.329000+08:00","guessed":false,"end":"2026-03-25T12:24:37.020000+08:00","text":"在西班牙加那利群島，企業所得稅率是4%，葡萄牙馬德拉島保障到2028年都是5%，義大利南部島嶼是購置機械設備稅收抵免。","quality":0.898},{"speaker":"陳委員玉珍","start":"2026-03-25T12:24:38.981000+08:00","guessed":false,"end":"2026-03-25T12:24:48.712000+08:00","text":"關於世界各國跟中華民國離島稅制的比較，日本有離島、歐洲各國也有，還有我們這邊。","quality":0.943},{"speaker":"陳委員玉珍","start":"2026-03-25T12:24:49.993000+08:00","guessed":false,"end":"2026-03-25T12:25:09.845000+08:00","text":"在戰略目標上，日本是為了產業振興、對抗人口流失，歐洲是為了吸引外部資本、作為國際門戶，我們中華民國這邊是為了增進住民福祉、促進觀光，對澎湖、金門、馬祖大概都是這樣的做法。","quality":0.933},{"speaker":"陳委員玉珍","start":"2026-03-25T12:25:10.746000+08:00","guessed":false,"end":"2026-03-25T12:25:18.309000+08:00","text":"日本的核心機制是加速折舊，歐洲是極低的法人稅，至於我們這邊，像金門現在是免營業稅。","quality":0.919},{"speaker":"陳委員玉珍","start":"2026-03-25T12:25:20.731000+08:00","guessed":false,"end":"2026-03-25T12:25:32.619000+08:00","text":"在各種激勵邏輯方面，日本遞延稅負，歐洲是吸引總部進駐，我們金門這邊要用終端減免回饋在地居民。","quality":0.738},{"speaker":"陳委員玉珍","start":"2026-03-25T12:25:33.940000+08:00","guessed":false,"end":"2026-03-25T12:25:41.746000+08:00","text":"以產業策略比較來講，一個是生產取向的日本，歐洲則是創新基地取向。","quality":0.897},{"speaker":"陳委員玉珍","start":"2026-03-25T12:25:42.847000+08:00","guessed":false,"end":"2026-03-25T12:25:55.740000+08:00","text":"我講這麼多，是要看現在我們的作法是偏重終端消費減免，不是像日本、歐洲這樣的做法。","quality":0.889},{"speaker":"陳委員玉珍","start":"2026-03-25T12:25:56.440000+08:00","guessed":false,"end":"2026-03-25T12:26:04.069000+08:00","text":"差別在哪裡我講一下：就是缺乏對生產性設施投資的所得稅激勵，像是剛剛提到日本所做的。","quality":0.763},{"speaker":"陳委員玉珍","start":"2026-03-25T12:26:05.030000+08:00","guessed":false,"end":"2026-03-25T12:26:17.719000+08:00","text":"接著，臺灣這邊免稅程序的行政負擔很重，要準備很詳細的帳冊，離島企業面對大規模設備更新，又沒有辦法優化現金流。","quality":0.918},{"speaker":"陳委員玉珍","start":"2026-03-25T12:26:19.780000+08:00","guessed":false,"end":"2026-03-25T12:26:36.915000+08:00","text":"我講一點更實際的：現在金門地區廠商進口臺灣地區過來的東西要支付5%進項稅額，但是沒有辦法抵免。","quality":0.86},{"speaker":"陳委員玉珍","start":"2026-03-25T12:26:37.655000+08:00","guessed":false,"end":"2026-03-25T12:26:39.196000+08:00","text":"現在免稅規定是這樣對不對？","quality":0.833},{"speaker":"陳委員玉珍","start":"2026-03-25T12:26:39.396000+08:00","guessed":false,"end":"2026-03-25T12:26:39.936000+08:00","text":"署長，您知道吧？","quality":0.667},{"speaker":"陳委員玉珍","start":"2026-03-25T12:26:40.497000+08:00","guessed":false,"end":"2026-03-25T12:26:40.897000+08:00","text":"是不是這樣？","quality":1},{"speaker":"宋署長秀玲","start":"2026-03-25T12:26:43.480000+08:00","guessed":false,"end":"2026-03-25T12:26:46.623000+08:00","text":"是不能抵免，但等於是免在離島地區加值部分。","quality":0.842},{"speaker":"陳委員玉珍","start":"2026-03-25T12:26:46.703000+08:00","guessed":false,"end":"2026-03-25T12:26:48.685000+08:00","text":"對，但就變成成本了、是後端，也就是金門地區賣給金門免，但臺灣島來的東西沒有免，對不對？對。","quality":0.553},{"speaker":"陳委員玉珍","start":"2026-03-25T12:26:50.607000+08:00","guessed":false,"end":"2026-03-25T12:26:51.007000+08:00","text":"就變成成本，對不對？","quality":0.625},{"speaker":"宋署長秀玲","start":"2026-03-25T12:26:51.007000+08:00","guessed":true,"end":"2026-03-25T12:26:52.007000+08:00","text":"對，就會像委員所講的，變成成本。","quality":0},{"speaker":"陳委員玉珍","start":"2026-03-25T12:26:52.007000+08:00","guessed":true,"end":"2026-03-25T12:26:53.007000+08:00","text":"就像我寫的這樣，變成成本啊！","quality":0.083},{"speaker":"宋署長秀玲","start":"2026-03-25T12:26:53.007000+08:00","guessed":true,"end":"2026-03-25T12:26:54.007000+08:00","text":"對，變成成本。","quality":0},{"speaker":"陳委員玉珍","start":"2026-03-25T12:26:51.408000+08:00","guessed":false,"end":"2026-03-25T12:27:09.464000+08:00","text":"你看，若要說我們的東西，我們金門在地就沒生產什麼東西啊！","quality":0.84},{"speaker":"陳委員玉珍","start":"2026-03-25T12:27:09.845000+08:00","guessed":false,"end":"2026-03-25T12:27:11.686000+08:00","text":"幾乎所有東西都要從臺灣島進口。","quality":0.929},{"speaker":"陳委員玉珍","start":"2026-03-25T12:27:16.229000+08:00","guessed":false,"end":"2026-03-25T12:27:29.213000+08:00","text":"沒有辦法扣抵的話，事實上就會變成成本，因為不能進項扣抵就會變成成本，所以還是有大概3%的隱形成本，對吧？","quality":0.761},{"speaker":"陳委員玉珍","start":"2026-03-25T12:27:29.413000+08:00","guessed":false,"end":"2026-03-25T12:27:31.315000+08:00","text":"我這個圖做得沒錯嘛！","quality":0.778},{"speaker":"陳委員玉珍","start":"2026-03-25T12:27:31.835000+08:00","guessed":false,"end":"2026-03-25T12:27:46.268000+08:00","text":"因為離島不管是工程、產業，75%……幾乎沒有在地產的東西，大部分都要從臺灣島進過來，所以還是變成成本，對地區沒有什麼樣的幫助啊！","quality":0.907},{"speaker":"陳委員玉珍","start":"2026-03-25T12:27:46.529000+08:00","guessed":false,"end":"2026-03-25T12:27:50.935000+08:00","text":"所以我一直主張改成零稅率，我一直在倡議這一點。","quality":0.619},{"speaker":"陳委員玉珍","start":"2026-03-25T12:27:52.437000+08:00","guessed":false,"end":"2026-03-25T12:28:02.590000+08:00","text":"把免徵營業稅改成零稅率，扣抵以後，接著就可以消除這些隱形成本，反正東西還是要從臺灣過來嘛！","quality":0.927},{"speaker":"陳委員玉珍","start":"2026-03-25T12:28:07.093000+08:00","guessed":false,"end":"2026-03-25T12:28:11.795000+08:00","text":"一、零稅率僅適用於外銷──下面都是你們回答的。","quality":0.905},{"speaker":"陳委員玉珍","start":"2026-03-25T12:28:12.376000+08:00","guessed":false,"end":"2026-03-25T12:28:20.681000+08:00","text":"但是國際上把離島作為補償地理劣勢的戰略性特區，視同外銷，本來就是為了促進開發當地啊！","quality":0.846},{"speaker":"陳委員玉珍","start":"2026-03-25T12:28:21.561000+08:00","guessed":false,"end":"2026-03-25T12:28:25.143000+08:00","text":"第二，你們說業者不會轉向本島進貨。錯啊！","quality":0.941},{"speaker":"陳委員玉珍","start":"2026-03-25T12:28:25.404000+08:00","guessed":false,"end":"2026-03-25T12:28:26.604000+08:00","text":"因為所有東西本來就是從本島進來的！","quality":0.938},{"speaker":"陳委員玉珍","start":"2026-03-25T12:28:29.520000+08:00","guessed":false,"end":"2026-03-25T12:28:34.265000+08:00","text":"不管是哪種稅，就是當地沒有，大部分東西都要運到金門當地。","quality":0.92},{"speaker":"陳委員玉珍","start":"2026-03-25T12:28:34.345000+08:00","guessed":false,"end":"2026-03-25T12:28:40.971000+08:00","text":"以金門來講都要運過來，馬祖當然大部分也都一樣，本島產的東西少之又少，我講這點沒問題吧？","quality":0.897},{"speaker":"陳委員玉珍","start":"2026-03-25T12:28:45.315000+08:00","guessed":false,"end":"2026-03-25T12:28:46.937000+08:00","text":"署長，不要都是我講，你看呢？","quality":0.727},{"speaker":"宋署長秀玲","start":"2026-03-25T12:28:47.518000+08:00","guessed":false,"end":"2026-03-25T12:28:53.726000+08:00","text":"報告委員，我們這樣想像，講旅館好了，旅館就屬於當地性的，一定在當地加值……","quality":0.774},{"speaker":"陳委員玉珍","start":"2026-03-25T12:28:53.726000+08:00","guessed":true,"end":"2026-03-25T12:28:54.726000+08:00","text":"旅社是服務吧！","quality":0},{"speaker":"宋署長秀玲","start":"2026-03-25T12:28:54.726000+08:00","guessed":true,"end":"2026-03-25T12:28:55.726000+08:00","text":"對，那就免了嘛！","quality":0.167},{"speaker":"宋署長秀玲","start":"2026-03-25T12:28:55.726000+08:00","guessed":true,"end":"2026-03-25T12:28:56.726000+08:00","text":"那我們再講……","quality":0},{"speaker":"陳委員玉珍","start":"2026-03-25T12:28:54.627000+08:00","guessed":false,"end":"2026-03-25T12:28:56.009000+08:00","text":"你說是服務。","quality":1},{"speaker":"陳委員玉珍","start":"2026-03-25T12:28:57.891000+08:00","guessed":false,"end":"2026-03-25T12:29:05.138000+08:00","text":"但不管是什麼服務，就算是旅館的服務，裡面要的東西也都要從臺灣本島進來啊！","quality":0.879},{"speaker":"宋署長秀玲","start":"2026-03-25T12:29:05.138000+08:00","guessed":true,"end":"2026-03-25T12:29:09.641000+08:00","text":"對，但是附著於其上的大部分都是免的啊！","quality":0},{"speaker":"陳委員玉珍","start":"2026-03-25T12:29:09.641000+08:00","guessed":false,"end":"2026-03-25T12:29:12.203000+08:00","text":"那旅館蓋起來就要有建材，建材也要從臺灣進來啊！","quality":0.857},{"speaker":"陳委員玉珍","start":"2026-03-25T12:29:13.864000+08:00","guessed":false,"end":"2026-03-25T12:29:18.587000+08:00","text":"除了當地人力提供的服務以外，所有東西都要從臺灣過來嘛！","quality":1},{"speaker":"宋署長秀玲","start":"2026-03-25T12:29:18.587000+08:00","guessed":true,"end":"2026-03-25T12:29:22.109000+08:00","text":"然後我們再講剛才委員……","quality":0},{"speaker":"陳委員玉珍","start":"2026-03-25T12:29:22.109000+08:00","guessed":false,"end":"2026-03-25T12:29:22.950000+08:00","text":"我把這些講完。","quality":1},{"speaker":"陳委員玉珍","start":"2026-03-25T12:29:24.592000+08:00","guessed":false,"end":"2026-03-25T12:29:40.127000+08:00","text":"所以我說了，70%、即大部分都要臺灣來，就算是一瓶酒，酒瓶也要從臺灣來，高粱、小麥等都要送過來，連蒸高粱的鍋子也要從臺灣來，當地都沒有生產這些東西啊！","quality":0.891},{"speaker":"陳委員玉珍","start":"2026-03-25T12:29:40.287000+08:00","guessed":false,"end":"2026-03-25T12:29:41.868000+08:00","text":"事實上這些東西都疊加起來，對不對？","quality":0.6},{"speaker":"陳委員玉珍","start":"2026-03-25T12:29:41.868000+08:00","guessed":false,"end":"2026-03-25T12:29:43.250000+08:00","text":"所以我們一直爭取。","quality":1},{"speaker":"陳委員玉珍","start":"2026-03-25T12:29:45.072000+08:00","guessed":false,"end":"2026-03-25T12:29:51.418000+08:00","text":"從91年離島建設條例免稅以來，當地廠商沒有獲得實質好處，所以一直希望可以改為零稅率。","quality":0.73},{"speaker":"陳委員玉珍","start":"2026-03-25T12:29:51.418000+08:00","guessed":false,"end":"2026-03-25T12:30:00.063000+08:00","text":"你們的論點是：那就會轉為向本島進口，但本來就是從本島進口，所以你們這個論點是不存在的。","quality":0.769},{"speaker":"陳委員玉珍","start":"2026-03-25T12:30:01.503000+08:00","guessed":false,"end":"2026-03-25T12:30:05.744000+08:00","text":"你們擔心設立虛擬稅籍套利──這是你們說的喔！","quality":0.905},{"speaker":"陳委員玉珍","start":"2026-03-25T12:30:06.044000+08:00","guessed":false,"end":"2026-03-25T12:30:06.844000+08:00","text":"問題是這可以監管啊！","quality":1},{"speaker":"陳委員玉珍","start":"2026-03-25T12:30:07.925000+08:00","guessed":false,"end":"2026-03-25T12:30:11.246000+08:00","text":"離島都是很小的地方，是不是真的設籍，要查很容易啊！","quality":0.909},{"speaker":"陳委員玉珍","start":"2026-03-25T12:30:12.819000+08:00","guessed":false,"end":"2026-03-25T12:30:26.525000+08:00","text":"監管非常、非常容易，一家公司是不是確實在當地營運是很容易查出來的，因為是很小的地方，雞犬相聞，誰家的小孩明天做了什麼事，後天全金門都會知道。","quality":0.778},{"speaker":"陳委員玉珍","start":"2026-03-25T12:30:26.865000+08:00","guessed":false,"end":"2026-03-25T12:30:31.607000+08:00","text":"這就是一個小地方，所以做行政監管事實上沒有那麼困難，不能這樣因噎廢食。","quality":0.781},{"speaker":"陳委員玉珍","start":"2026-03-25T12:30:33.347000+08:00","guessed":false,"end":"2026-03-25T12:30:43.571000+08:00","text":"最後，你們說會減少7.7億元稅收，問題是：如果讓產業覺得在地方這樣投資是有利的，後面會更好啊！","quality":0.9},{"speaker":"陳委員玉珍","start":"2026-03-25T12:30:43.891000+08:00","guessed":false,"end":"2026-03-25T12:30:51.419000+08:00","text":"比如說證交稅，我們雖然減了證交稅，但後面產生的整個稅基更大啊！","quality":0.786},{"speaker":"陳委員玉珍","start":"2026-03-25T12:30:52.159000+08:00","guessed":false,"end":"2026-03-25T12:30:54.842000+08:00","text":"整體稅收事實上會遠超過營業稅，也就是你說的這7.7億元損失啊！","quality":0.815},{"speaker":"陳委員玉珍","start":"2026-03-25T12:30:57.825000+08:00","guessed":false,"end":"2026-03-25T12:30:57.985000+08:00","text":"是不是？","quality":1},{"speaker":"陳委員玉珍","start":"2026-03-25T12:30:58.625000+08:00","guessed":false,"end":"2026-03-25T12:31:04.086000+08:00","text":"接著你又說其他偏鄉會要求比照，不會啊！","quality":0.882},{"speaker":"陳委員玉珍","start":"2026-03-25T12:31:04.586000+08:00","guessed":false,"end":"2026-03-25T12:31:11.228000+08:00","text":"因為離島跟偏鄉不一樣，偏鄉是到得了的地方，離島是東西大部分都到不了的地方，沒有那麼容易啊！","quality":1},{"speaker":"陳委員玉珍","start":"2026-03-25T12:31:12.148000+08:00","guessed":false,"end":"2026-03-25T12:31:16.549000+08:00","text":"最後你們還講一個比較……是影響發票兌獎小確幸，小確幸這個容易嘛！","quality":0.786},{"speaker":"陳委員玉珍","start":"2026-03-25T12:31:16.989000+08:00","guessed":false,"end":"2026-03-25T12:31:22.630000+08:00","text":"不然就編個預算、再做個基金等等，列入給獎辦法，後面這個就是比較小的問題嘛！","quality":0.909},{"speaker":"陳委員玉珍","start":"2026-03-25T12:31:26.651000+08:00","guessed":false,"end":"2026-03-25T12:31:38.903000+08:00","text":"你看國際上的案例，在歐洲，德國、義大利、芬蘭、希臘都有這些減免實務，也就是加值營業稅的排除。","quality":0.744},{"speaker":"陳委員玉珍","start":"2026-03-25T12:31:40.204000+08:00","guessed":false,"end":"2026-03-25T12:31:45.327000+08:00","text":"日本案例也是，提出加速折舊誘因這種作法。","quality":0.667},{"speaker":"陳委員玉珍","start":"2026-03-25T12:31:45.647000+08:00","guessed":false,"end":"2026-03-25T12:31:47.808000+08:00","text":"我剛剛已經舉了很多國家的例子，全世界都有啦！","quality":0.9},{"speaker":"陳委員玉珍","start":"2026-03-25T12:31:49.689000+08:00","guessed":false,"end":"2026-03-25T12:31:56.494000+08:00","text":"我都舉這些例子了，所以對離島發展不能只從你剛剛講的那幾點來看，我覺得那幾點都不成立！請說。","quality":0.829},{"speaker":"宋署長秀玲","start":"2026-03-25T12:31:56.494000+08:00","guessed":true,"end":"2026-03-25T12:31:59.853000+08:00","text":"委員，我很快地向您回應一下。","quality":0},{"speaker":"宋署長秀玲","start":"2026-03-25T12:31:59.853000+08:00","guessed":false,"end":"2026-03-25T12:32:02.876000+08:00","text":"離島跟本島這樣比其實就像委員所講，有7成從本島進，3成在當地，所以只少了……","quality":0.581},{"speaker":"陳委員玉珍","start":"2026-03-25T12:32:02.876000+08:00","guessed":true,"end":"2026-03-25T12:32:03.876000+08:00","text":"所以你們就沒有給誘因嘛！","quality":0.182},{"speaker":"陳委員玉珍","start":"2026-03-25T12:32:03.136000+08:00","guessed":false,"end":"2026-03-25T12:32:04.798000+08:00","text":"你們為了離島發展給予免稅這個東西，但它還是成為成本，沒有辦法扣抵，沒有誘因啊！","quality":0.343},{"speaker":"宋署長秀玲","start":"2026-03-25T12:32:20.414000+08:00","guessed":false,"end":"2026-03-25T12:32:25.899000+08:00","text":"我們現在講的還是比本島營業人少了3成營業稅，這是第一點。","quality":0.8},{"speaker":"宋署長秀玲","start":"2026-03-25T12:32:25.899000+08:00","guessed":false,"end":"2026-03-25T12:32:28.982000+08:00","text":"第二點，就以牛肉乾為例，我知道的現況是……","quality":0.882},{"speaker":"陳委員玉珍","start":"2026-03-25T12:32:29.122000+08:00","guessed":false,"end":"2026-03-25T12:32:29.762000+08:00","text":"不是3成啦！","quality":1},{"speaker":"陳委員玉珍","start":"2026-03-25T12:32:31.143000+08:00","guessed":false,"end":"2026-03-25T12:32:31.143000+08:00","text":"錯、錯、錯、錯、錯！","quality":0.6},{"speaker":"陳委員玉珍","start":"2026-03-25T12:32:31.143000+08:00","guessed":true,"end":"2026-03-25T12:32:32.514500+08:00","text":"是3%……2%啊！","quality":0.25},{"speaker":"陳委員玉珍","start":"2026-03-25T12:32:32.514500+08:00","guessed":true,"end":"2026-03-25T12:32:33.886000+08:00","text":"也就是說5%裡面還有3%變成成本，所以是2%啊！對啦！","quality":0.095},{"speaker":"宋署長秀玲","start":"2026-03-25T12:32:33.886000+08:00","guessed":false,"end":"2026-03-25T12:32:41.352000+08:00","text":"我的意思是營業稅收的3成會……等於會減掉3成營業稅，我不是說稅基變少。","quality":0.724},{"speaker":"陳委員玉珍","start":"2026-03-25T12:32:41.472000+08:00","guessed":false,"end":"2026-03-25T12:32:49.938000+08:00","text":"不是，我說的是70%的東西要從本島進來，所以還有3成，而我們要的照顧是全面性的！","quality":0.758},{"speaker":"宋署長秀玲","start":"2026-03-25T12:32:50.218000+08:00","guessed":false,"end":"2026-03-25T12:32:55.962000+08:00","text":"但是我們在講的是本島跟離島之間要差到多少。2%嘛！","quality":1},{"speaker":"陳委員玉珍","start":"2026-03-25T12:32:56.162000+08:00","guessed":false,"end":"2026-03-25T12:32:58.663000+08:00","text":"5%就少3%，那3%還是成本，那就是差2%啊！","quality":0.812},{"speaker":"宋署長秀玲","start":"2026-03-25T12:32:59.564000+08:00","guessed":false,"end":"2026-03-25T12:33:07.428000+08:00","text":"以委員剛才所提供的其他國家資料來看，也只有部分減或者排除加值稅，並不代表不課其他稅。","quality":0.846},{"speaker":"宋署長秀玲","start":"2026-03-25T12:33:07.849000+08:00","guessed":false,"end":"2026-03-25T12:33:13.832000+08:00","text":"關於剛才講的加速折舊或租稅優惠之類的，現在產業創新條例提供的所有地方都可以用。","quality":0.892},{"speaker":"陳委員玉珍","start":"2026-03-25T12:33:14.272000+08:00","guessed":false,"end":"2026-03-25T12:33:15.153000+08:00","text":"那就沒有誘因啊！","quality":1},{"speaker":"陳委員玉珍","start":"2026-03-25T12:33:15.533000+08:00","guessed":false,"end":"2026-03-25T12:33:15.673000+08:00","text":"誰去離島呢？","quality":1},{"speaker":"陳委員玉珍","start":"2026-03-25T12:33:15.673000+08:00","guessed":true,"end":"2026-03-25T12:33:16.673000+08:00","text":"要是全臺各地都可以用，離島有什麼誘因呢？","quality":0},{"speaker":"宋署長秀玲","start":"2026-03-25T12:33:15.694000+08:00","guessed":false,"end":"2026-03-25T12:33:16.975000+08:00","text":"因為現在這種地區性……我們叫地區性的差別待遇……","quality":0.9},{"speaker":"陳委員玉珍","start":"2026-03-25T12:33:17.135000+08:00","guessed":false,"end":"2026-03-25T12:33:18.796000+08:00","text":"民國90年透過離島建設條例設計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！","quality":0.878},{"speaker":"陳委員玉珍","start":"2026-03-25T12:33:34.469000+08:00","guessed":false,"end":"2026-03-25T12:33:41.094000+08:00","text":"實驗了二十幾年以後，現在當地居民都覺得這個東西可能是當初立法時有錯誤，我跟你們討論過嘛！","quality":0.902},{"speaker":"陳委員玉珍","start":"2026-03-25T12:33:41.695000+08:00","guessed":false,"end":"2026-03-25T12:33:43.456000+08:00","text":"大家都覺得事實上就是沒有免稅。","quality":0.929},{"speaker":"陳委員玉珍","start":"2026-03-25T12:33:44.297000+08:00","guessed":false,"end":"2026-03-25T12:33:47.840000+08:00","text":"外面來的人還以為是免稅、少5%，但事實上沒有，因為不能扣抵。","quality":0.92},{"speaker":"陳委員玉珍","start":"2026-03-25T12:33:49.882000+08:00","guessed":false,"end":"2026-03-25T12:33:53.865000+08:00","text":"如果有的話，大概是2%的差距，這個誘因的確就是不足！","quality":1},{"speaker":"陳委員玉珍","start":"2026-03-25T12:33:54.586000+08:00","guessed":false,"end":"2026-03-25T12:34:06.316000+08:00","text":"我剛剛舉了那麼多例子，不管是歐洲的例子、日本的例子、各國的例子，就是要讓你知道，若要促進離島產業發展，可能要再好好地想想看！","quality":0.855},{"speaker":"陳委員玉珍","start":"2026-03-25T12:34:09.859000+08:00","guessed":false,"end":"2026-03-25T12:34:25.855000+08:00","text":"世界各國這些經驗都講了，你已經回答我這些，我也反駁這些你已經提給我的報告了，所以請你針對世界各國對離島地區的稅制優惠提出一個可以讓我們臺、澎、金、馬借鏡的改革方式。","quality":0.947},{"speaker":"陳委員玉珍","start":"2026-03-25T12:34:25.855000+08:00","guessed":true,"end":"2026-03-25T12:34:26.855000+08:00","text":"兩個月是嗎？","quality":0},{"speaker":"陳委員玉珍","start":"2026-03-25T12:34:26.855000+08:00","guessed":true,"end":"2026-03-25T12:34:27.855000+08:00","text":"兩個月可以給我？","quality":0},{"speaker":"陳委員玉珍","start":"2026-03-25T12:34:27.855000+08:00","guessed":true,"end":"2026-03-25T12:34:28.855000+08:00","text":"你看看世界各國都是為了促進產業發展，而我跟你講，現在這個制度就是比較不可行，好嗎？","quality":0},{"speaker":"陳委員玉珍","start":"2026-03-25T12:34:28.855000+08:00","guessed":true,"end":"2026-03-25T12:34:29.855000+08:00","text":"所以我們希望爭取到的是零稅率嘛！","quality":0},{"speaker":"莊部長翠雲","start":"2026-03-25T12:34:29.855000+08:00","guessed":true,"end":"2026-03-25T12:34:30.855000+08:00","text":"好，兩個月內，謝謝委員。","quality":0},{"speaker":"主席","start":"2026-03-25T12:34:30.855000+08:00","guessed":true,"end":"2026-03-25T12:34:31.855000+08:00","text":"謝謝陳玉珍委員。","quality":0},{"speaker":"主席","start":"2026-03-25T12:34:27.253000+08:00","guessed":false,"end":"2026-03-25T12:34:28.894000+08:00","text":"再下來請王世堅委員、王世堅委員，王世堅委員不在。","quality":0.571},{"speaker":"主席","start":"2026-03-25T12:34:29.394000+08:00","guessed":true,"end":"2026-03-25T12:34:34.536857+08:00","text":"請鄭正鈐委員、鄭正鈐委員，鄭正鈐委員不在。","quality":0.222},{"speaker":"主席","start":"2026-03-25T12:34:34.836857+08:00","guessed":true,"end":"2026-03-25T12:34:39.979714+08:00","text":"請葉元之委員、葉元之委員，葉元之委員不在。","quality":0},{"speaker":"主席","start":"2026-03-25T12:34:40.279714+08:00","guessed":true,"end":"2026-03-25T12:34:44.279714+08:00","text":"今日登記發言委員均已詢答完畢。","quality":0},{"speaker":"主席","start":"2026-03-25T12:34:44.579714+08:00","guessed":true,"end":"2026-03-25T12:34:49.722571+08:00","text":"現在處理臨時提案，共6案，請議事人員宣讀。一、","quality":0},{"speaker":"主席","start":"2026-03-25T12:34:50.022571+08:00","guessed":true,"end":"2026-03-25T12:35:06.879714+08:00","text":"鑑於財政部擬於2029年全面取消「免用統一發票」制度，要求月營業額達新台幣20萬元之微型餐飲業者（如小吃店、便當店、夜市攤販等）均須開立統一發票。","quality":0},{"speaker":"主席","start":"2026-03-25T12:35:07.179714+08:00","guessed":true,"end":"2026-03-25T12:35:31.465429+08:00","text":"然查「月營業額20萬元」之門檻已多年未作調整，近年國內面臨基本工資連年大幅調升、水電雙漲及原物料價格飆漲，微型業者營運成本急遽攀升，今日之20萬元營業額實為通膨推升之結果，並非業者實質淨利增加。","quality":0},{"speaker":"主席","start":"2026-03-25T12:35:31.765429+08:00","guessed":true,"end":"2026-03-25T12:35:55.765429+08:00","text":"若財政部僵守舊有門檻，致使業者營業稅率由1%遽增至5%並衍生額外行政成本，勢必迫使業者將成本全數轉嫁至終端消費市場，導致便當、小吃全面漲價之「小吃通膨」，進一步惡化一般受薪階級之體感通膨。","quality":0},{"speaker":"主席","start":"2026-03-25T12:35:56.065429+08:00","guessed":true,"end":"2026-03-25T12:36:32.351143+08:00","text":"為體恤基層民生、穩定終端物價，並考量微型攤商導入行動支付等數位轉型需時甚長，建請財政部於1個月內，依據近年通膨指數與基本工資漲幅，研議將「免用統一發票」之月營業額門檻由現行20萬元合理上調至40萬元，並將政策輔導與緩衝期由3年務實延長至5年之可行性，向本委員會提出具體研議報告與配套措施。","quality":0},{"speaker":"主席","start":"2026-03-25T12:36:32.651143+08:00","guessed":true,"end":"2026-03-25T12:36:37.222571+08:00","text":"廖偉翔　　賴士葆　　林德福　　李彥秀　　顏寬恒二、","quality":0},{"speaker":"主席","start":"2026-03-25T12:36:37.522571+08:00","guessed":true,"end":"2026-03-25T12:36:48.665429+08:00","text":"查現行「統一發票使用辦法」規定，小規模營業人每月營業額未達新台幣20萬元者，得免開統一發票。","quality":0},{"speaker":"主席","start":"2026-03-25T12:36:48.965429+08:00","guessed":true,"end":"2026-03-25T12:36:56.394000+08:00","text":"惟該20萬元之門檻標準係於民國75年所訂定，迄今將近40年未曾調整。","quality":0},{"speaker":"主席","start":"2026-03-25T12:36:56.694000+08:00","guessed":true,"end":"2026-03-25T12:37:13.265429+08:00","text":"期間國內基本工資與消費者物價指數（CPI）已大幅攀升，現今每月營業額20萬元扣除高昂之店面租金與人事薪資後，往往僅能勉強維持營運。","quality":0},{"speaker":"主席","start":"2026-03-25T12:37:13.565429+08:00","guessed":true,"end":"2026-03-25T12:37:40.708286+08:00","text":"若財政部仍固守40年前之舊標準檢視現代基層小店，並強行推動118年起月營收達20萬元之大眾化餐飲業全面開立發票新制，恐迫使微型業者將暴增之5%營業稅及電子支付建置成本全數轉嫁予消費者，勢必引爆新一波外食費通膨危機。","quality":0},{"speaker":"主席","start":"2026-03-25T12:37:41.008286+08:00","guessed":true,"end":"2026-03-25T12:37:53.008286+08:00","text":"再者，動用大量基層稅務人員稽查僅在生存線邊緣之微型餐飲業，徒耗行政量能，實有違「稽徵經濟原則」。","quality":0},{"speaker":"主席","start":"2026-03-25T12:37:53.308286+08:00","guessed":true,"end":"2026-03-25T12:38:29.879714+08:00","text":"為此，爰建請財政部於一個月內，針對「小規模營業人免用統一發票門檻上調」進行精算，並向立法院財政委員會提出「小規模營業人免用統一發票門檻上調對於稅基影響與稽徵成本評估之書面報告」，俾利維護基層微型企業生存權利、防堵民生物價通膨惡化，並促使國家稅捐稽徵資源得以作更有效率之合理配置。","quality":0},{"speaker":"主席","start":"2026-03-25T12:38:30.179714+08:00","guessed":true,"end":"2026-03-25T12:38:33.894000+08:00","text":"李彥秀　　賴士葆　　顏寬恒　　廖偉翔三、","quality":0},{"speaker":"主席","start":"2026-03-25T12:38:34.194000+08:00","guessed":true,"end":"2026-03-25T12:38:47.622571+08:00","text":"有鑑於我國少子女化情形嚴重，國發會預估2028年人口紅利將正式結束；屆時我國工作年齡人口占總人口比將不足2/3。","quality":0},{"speaker":"主席","start":"2026-03-25T12:38:47.922571+08:00","guessed":true,"end":"2026-03-25T12:39:08.494000+08:00","text":"考量我國綜合所得稅乃以工作人口數為其稅基，且牽涉我國營業稅收入之消費行為亦與人口數有密切關聯；工作年齡人口數亦影響我國營利事業之經營模式與其獲利多寡。","quality":0},{"speaker":"主席","start":"2026-03-25T12:39:08.794000+08:00","guessed":true,"end":"2026-03-25T12:39:24.508286+08:00","text":"復考量超高齡社會後，我國高齡人口將會大幅增加，其身後所留下之遺產與相關稅制是否能順利達成財富重分配目標亦有密切關聯。","quality":0},{"speaker":"主席","start":"2026-03-25T12:39:24.808286+08:00","guessed":true,"end":"2026-03-25T12:39:41.094000+08:00","text":"於少子女化、超高齡化社會來臨後，我國綜合所得稅、營業稅、營利事業所得稅以及遺產稅等各項稅制均有所衝擊，財政部允宜做好長期準備。","quality":0},{"speaker":"主席","start":"2026-03-25T12:39:41.394000+08:00","guessed":true,"end":"2026-03-25T12:39:58.822571+08:00","text":"爰建請財政部就少子女化對我國各項稅制之影響展開研議，並於一個月內就相關研議之方向、時程與應商討之議題，做成書面報告送交財政委員會。","quality":0},{"speaker":"主席","start":"2026-03-25T12:39:59.122571+08:00","guessed":true,"end":"2026-03-25T12:40:01.979714+08:00","text":"賴惠員　　李坤城　　林岱樺四、","quality":0},{"speaker":"主席","start":"2026-03-25T12:40:02.279714+08:00","guessed":true,"end":"2026-03-25T12:40:34.279714+08:00","text":"房地合一稅之立法目的在於抑制短期炒作不動產、落實居住正義及維護租稅公平，現行「房地合一課徵所得稅稅課收入分配及運用辦法」規定該稅收可用於長照政策及住宅政策，但僅規定任一用途不得低於10%，目前房地合一稅用於住宅政策實際僅20%，其餘80%用於長照政策。","quality":0},{"speaker":"主席","start":"2026-03-25T12:40:34.579714+08:00","guessed":true,"end":"2026-03-25T12:40:54.294000+08:00","text":"考量當初修法之目的是為了落實居住正義，而興建社會住宅又是落實居住正義之重要政策，為了充實興辦社會住宅資金，房地合一稅用於住宅政策之比率應適度提高。","quality":0},{"speaker":"主席","start":"2026-03-25T12:40:54.594000+08:00","guessed":true,"end":"2026-03-25T12:41:05.451143+08:00","text":"爰要求財政部於一個月內會商相關部會，向行政院建議將撥給住宅政策比率提高到50%以上。","quality":0},{"speaker":"主席","start":"2026-03-25T12:41:05.751143+08:00","guessed":true,"end":"2026-03-25T12:41:06.751143+08:00","text":"郭國文","quality":0},{"speaker":"主席","start":"2026-03-25T12:41:07.051143+08:00","guessed":true,"end":"2026-03-25T12:41:09.622571+08:00","text":"林岱樺　　賴惠員　　吳秉叡","quality":0}]}},"supported_relations":[],"relations":[]}