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那這個懲處結果出來沒有"},{"start":184.333,"end":206.504,"text":"呃 懲處結果應該出來 這一定有一個時間啦有一定的時間嘛 沒關係我們是不是把懲處的報告 相關報告跟改善的進行提供給委員是 改善了一個相關的一個計畫能夠提供 兩個禮拜提供給本席可以嗎 可以啦 是的是部長我接下來請問那個同意發票的獎金追回的議題"},{"start":208.376,"end":230.436,"text":"那我想之前民眾有透過手機條碼收集超過1500張的小額元端發票並對領其中10張中獎發票但是因為不符一般消費的習慣方式刻意取得大量發票提高中獎率所以國稅局認為不符合結獎規定最後相關的獎金被依統一發票結獎辦法第15條規定追回"},{"start":233.539,"end":253.548,"text":"那麼關於統一發表中獎查核機制的一個透明以及查核的一個合理性因為我們的相關法條是規定不予透明就不透明所以這個是不是有檢討改進的必要我來就教一下部長部長我們先看一下數據"},{"start":254.949,"end":264.517,"text":"根據財政部114年度的派查異常案件總共有2030件其中實際認定需追回獎金的案件為592件佔比約29%而其中小額發票異常的僅有131件佔追回案件的22.13%"},{"start":278.508,"end":295.597,"text":"金額更只有64萬佔整體追回金額229萬元的27.9%換句話說政府投入的時間成本以及查核資源最後追回的金額規模實在是非常有限"},{"start":296.798,"end":310.871,"text":"那目前是事後查核在進行追回但是程序曠日廢時甚至有時候要進入溯源流程形同高成本低效率的情況所以部長"},{"start":311.832,"end":334.992,"text":"我們現在的制度是先給獎再追回導致我們行政機關要動用大量的人力進行事後的查核但追回的金額僅僅數百萬元然後官方的說法是為了要符合公益性但是以預算執行的角度而言是否已經出現成本高於效益的一個情況"},{"start":337.245,"end":366.056,"text":"你花了那麼大量的成本去查人力去查實務執行的部分我是不是可以請那個署長來跟您說報告跟委員報告首先委員有提到說可不可以事先事先開講的時候就去防範因為我們開講是要及時而且是要普遍開所以原則上是沒有辦法說我先過濾然後再去開講而且它是可能同一個講號其中某一些人利用這種方式去處理所以這是第一個目前實務上做不到"},{"start":366.756,"end":384.588,"text":"第二個就是剛剛委員特別關切到說這樣的摧毀機制到底符不符合成本效益的問題那我想主要是因為這是影響到我們消費者的中獎權益如果是不該中獎把獎金拿走了那其他人應該要中獎的人不就會減少了機會嗎所以我們是要維護一個"},{"start":387.87,"end":411.146,"text":"一個公平性對我想你們的為了公義性公平性你們的想法是很正確但是我現在的問題點是在於說依照統一發票給獎辦法第15條第三項目前對這種不合常規交易收集大量小額發票的認定基準不予公開啊因為你們不公開啊這會造成什麼問題就是說人民他不知道"},{"start":412.286,"end":425.08,"text":"我們怎麼樣的行為會被認定違規啊等於說就是由我們國稅級單方面來認定來判定說這個是不是要隨回我想這是不符合法治國的原理啊"},{"start":426.103,"end":445.094,"text":"跟委員報告因為這個認定的原則啊更公開因為一些有心人士就會想辦法去規避譬如說我假設我講說什麼樣的狀況你拿多少張你就會變成是是異常那他就故意控制在那個張數以內所以這個其實我舉幾個例子例如我們講民眾集資團購由其中一個人負責購買"},{"start":453.118,"end":480.993,"text":"每一筆消費因為他都要拿發票因為他要提供給這些其他委託他去買的人所以他必須取得發票第二種就是或者他為了累積超商的電數分別到不同的超商去購買小額的商品然後去取得發票或者他是為了累積他的電子支付的點數或者是信用卡的點數的紅綠點數所以他去小額購買各樣的一個商品"},{"start":481.753,"end":503.514,"text":"像這種情況你們認為是要不符合常規的交易嗎?交易非常多啊如果你不透明的話會造成民眾無所適從啊到底我什麼樣的行為叫做去大量搜集發票我剛才講那種情形您的看法呢?您認為呢?"},{"start":504.375,"end":525.635,"text":"我跟委員報告就是說在國稅局在追回這些小額發票的時候是不是異常為什麼剛才委員會發現說什麼追回的比例好像感覺什麼成本下的不符那就是因為國稅局有去給他們補充說明的機會簡單講如果這個中獎人他有去解釋為什麼他會拿到這些小額的發票像我們上一期有一個"},{"start":527.456,"end":554.241,"text":"兩塊錢的發票他到某一個速食店兩萬塊錢就中一千萬如果他不是那連續的行為這個一千萬我們再給所以署長我的意思就是說像這種情形因為這有點類似這個歷史的一個規定所以某些部分你要有條件的公開不是全部不公開你都不公開民眾真的是會不曉得我到底怎麼樣的消費行為怎麼樣去取得發票"},{"start":555.341,"end":570.695,"text":"到時候中獎會被追回啊他們會一頭霧水啊所以是不是要檢討說這個要適度的予以公開因為我知道現在國會局如果追回這樣的中獎金的狀況都會發新聞稿啊"},{"start":572.236,"end":591.261,"text":"他會講一下是什麼狀況那我這樣是不是可以透過這樣的方式讓各地驅鬼局如果有驅鬼案件的時候應該告訴他們說你不要取巧如果你說會發新聞稿這一點我就贊同我想這個要有適度的公開就我剛才講的才不會形成說我們"},{"start":592.602,"end":614.754,"text":"增加那麼多行政成本去查核但是收回來的只那麼一點點錢這不符合這個效益所以去適度的公開有它的必要性最後一個問題最近金融業主張應全面檢視並建立更具合理性的證交稅率並將其制度化以提升證件市場的競爭力"},{"start":617.096,"end":631.914,"text":"讓我們邁向亞洲資產管理中心的地位提出四大的稅改建議請問部長對這四大稅改的建議你的看法是怎樣尤其是否要調降那個證交稅啊你的看法是怎樣"},{"start":634.411,"end":655.098,"text":"我想這個部分正交稅其實現在來說我們股票市場相當的熱絡然後還有當沖降稅減半這個其實大家都認為有可能要不要再做檢討當然實施期間到明年才會結束那至於各項提供有關減稅這個部分我覺得這個部分必須要做這個深入的研議"},{"start":656.418,"end":676.994,"text":"你是對於月子所提出的這四大建議的看法你是說手續費由證交稅是由券商收取應該先予以調降證交稅可能還要再檢討所以你認為到底我的重點就是證交稅現在股市交易這麼熱絡而且明年就要到期了"},{"start":679.129,"end":685.653,"text":"是當沖降稅的部分到明年檢討所以你是否會比較各國的相關的稅率來做相關的檢討林委員我介紹因為你這個題目蠻大的而且時間已經到了一段時間了是不是讓財政部用書面跟我們回答我們用書面回覆 謝謝委員謝謝林市民委員"},{"start":704.163,"end":704.725,"text":"在顏光文委員質詢之前本席宣告第十位質詢"}]}},"supported_relations":[],"relations":[]}