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署長好 局長好今天我還是要問稅的問題那可能要多請署長好 協助 來跑腿送菜創新生活納入優惠活絡經濟活動維持社會生活我到底要問什麼來看一下來我先請教一下剛好三位都可能都有去有沒有去過傳統市場買菜有都點頭用麥克風回答部長來請問一下有啊農民生產的農產賣給菜販農民要不要開收據"},{"start":55.134,"end":77.264,"text":"直接講 快點 不管誰都可以如果貸費需要的話 明明可以開收據好啦 我很模仿你那個要不要扣營業稅 農民要不要繳營業稅免 免營業稅好 我去傳統市場傳統攤商賣食材給菜籃主回家做菜請問這個傳統攤商會不會扣營業稅如果是生生農產品都免營業稅好 那要不要開收據"},{"start":78.533,"end":83.018,"text":"今天有個傳統市場,蔡蘭竹這個長輩他買了菜好重提不動,他叫了計程車然後計程車當他算車資嘛,計程車有沒有繳營業稅?"},{"start":102.233,"end":110.227,"text":"我們是用查訂的我們用查訂啦 還是要繳營業稅嘛那當然是五樓公寓底下阿嬤說 啊這攤子你給我賣出去給他付付給他小費 搬運費要不要扣稅"},{"start":117.318,"end":126.882,"text":"如果是小費我想是另外處理吧那是另外一件事情好但是如果今天這個阿公阿嬤他不方便出門他就打電話跟攤商說我要上來然後叫他常常載他的計程車司機說你給我"},{"start":132.793,"end":148.706,"text":"叫叫上來所以這個計程車司機就去那收客戶跟這些泰商都拿了先帶電錢嘛對不對電了錢然後送到阿嬤家爬到四樓然後會跟他再加收一筆服務費請問這樣的一筆錢怎麼算他的稅"},{"start":154.536,"end":168.915,"text":"這裡有所謂的買菜錢嗎?還有...錢要誰付?稅要誰付?攤商就不用付啦他是生性食材不用付稅啊所以他交給阿嬤本來一千塊的菜錢加上兩百塊的跑腿費"},{"start":170.592,"end":195.603,"text":"他的服務是兩百塊嘛不是一千兩百二嘛好 我要告訴你現在呢 往下一頁以前啊 以前啊我們鄉下有個大學生很天才啊他說我要當阿公阿嬤的公孫侍啊因為呢 老人家常常要人家跑腿他在大學暑假的時候找了一堆大學年輕人專門幫老人家常去線的地方幫他跑腿買車票啦 買什麼的"},{"start":196.883,"end":211.696,"text":"好 那麼如果這些公孫士去幫阿公阿嬤傳統太太飯買食材 送食材他如果是自願性的沒有收入 沒有稅對不對是自願性的沒有收入嘛 往下看我最近呢 看到這本書啊"},{"start":213.078,"end":241.391,"text":"這本呢 是一個在新莊傳統市場的第三代菜販攤商的第三代他看到傳統市場在沒落啊 因為什麼不只是攤商老化 顧客也老化好多老人家買了菜 沒辦法拿所以他就當一個公孫師 他就成立一個菜籃子公司跟傳統攤商把老人家的菜送到他家裡去請問 他跟攤商會不會有競相發票"},{"start":243.302,"end":256.88,"text":"他沒有競相發票啊對不對但是他很認真他成立公司他很認真他有出向的營業額結果你們國稅局說照他的營業金額扣稅啊"},{"start":259.493,"end":282.183,"text":"這是北區國稅局 因為他在新莊先不用查這個個案 我要說的是說其實我們的商業行為有很多種模式部長 署長 還記得嗎 我常常在問一件事情一趴的營業稅 給那些餐飲小規模月經營業額未達八十萬讓他用一趴的營業稅 只要他有電子憑證就可以 對不對"},{"start":283.483,"end":287.147,"text":"是不是這樣子 請回答那是餐飲業他賣給消費者的時候他沒有開發票但他有一個憑證"},{"start":292.082,"end":312.864,"text":"但是這個呢 這個創新的模式呢 它是進出向 它也給那些攤商 我下訂貨嘛因為老人家記不起來啊 出向 也給老人家 也是給憑證啊它進出向沒有發票 但是它都有做憑證 做帳 它才能越節請問它能不能適用我們營業稅一趴的優惠"},{"start":316.154,"end":342.721,"text":"可能要了解這個委員某不需要了解他這個委員不是今天我要這個個案要告訴一件事情往下看其實我們的經濟活動受到政府的財政跟稅政政策影響很大其實這個公孫市可以幫助產種市場的存活老人家最常去哪幾個地方我算給你看第一公園運動第二市場買菜第三茉莉燒香第四醫院看病第五郵局領錢是不是"},{"start":344.722,"end":364.361,"text":"我們最不希望他去的地方是哪裡不希望他去醫院我們喜歡他去公園但是公園不用花錢他要去菜市場他要去公廟這個活動市場很重要如果老人家沒有辦法去市場我們的健保都要多花錢部長你同不同意"},{"start":367.112,"end":377.508,"text":"好 所以我的結論往下看請評估有憑證且月經也有第80萬的就會適用營業稅1%的優惠的可行性去評估一下可以嗎"},{"start":378.707,"end":405.826,"text":"我想我們評估那是不是時間上給我們三個月不需要啦 這個事情很簡單啊對 但是很多個報告累積起來兩個月好不好兩個月嗎 因為我想這個部分是我這麼說可以算你啊對啊 我們還是要把對不對 是不是給我們容許一下還是要三個月主席才是一下那個時間好啦 一個半月一個半月啦 一個半月啦一個半月啦就更短啦主席您常常去菜市場買菜還會討價還價 謝謝"},{"start":408.442,"end":412.356,"text":"好 我們結束鍾嘉斌委員的質詢接下來請楊瓊英委員"}]}},"supported_relations":[],"relations":[]}