{"error":false,"id":["169986"],"data":{"IVOD_ID":169986,"IVOD_URL":"https://ivod.ly.gov.tw/Play/Clip/1M/169986","日期":"2026-06-15","會議資料":{"會議代碼":"委員會-11-5-20-19","會議代碼:str":"第11屆第5會期財政委員會第19次全體委員會議","屆":11,"會期":5,"會次":19,"臨時會會次":null,"種類":"委員會","委員會代碼":[20],"委員會代碼:str":["財政委員會"],"標題":"第11屆第5會期財政委員會第19次全體委員會議"},"影片種類":"Clip","開始時間":"2026-06-15T10:11:00+08:00","結束時間":"2026-06-15T10:21:47+08:00","影片長度":"00:10:47","支援功能":["ai-transcript"],"video_url":"https://ivod-lyvod.cdn.hinet.net/vod_1/_definst_/mp4:1MClips/66bc201768d4deab434ddbca62f41c7faa88dbdebdab583a2d2d6a430c37c0111932705a9722646d5ea18f28b6918d91.mp4/playlist.m3u8","委員名稱":"郭國文","委員發言時間":"10:11:00 - 10:21:47","會議時間":"2026-06-15T09:30:00+08:00","會議名稱":"立法院第11屆第5會期財政委員會第19次全體委員會議（事由：審查「所得稅法」28案：（僅詢答）\n一、本院委員賴士葆等23人、委員柯志恩等19人、委員李彥秀等16人分別擬具「所得稅法第十四條及第十七條條文修正草案」等3案。\n二、本院台灣民眾黨黨團、國民黨黨團、委員郭國文等16人、委員陳菁徽等17人、委員羅明才等18人、委員張智倫等18人、委員徐巧芯等18人、委員王義川等19人、委員陳菁徽等23人、委員王鴻薇等17人、委員羅廷瑋等23人、委員顏寬恒等18人、委員王正旭等18人、委員謝龍介等16人、委員廖偉翔等16人、委員賴士葆等18人、委員許宇甄等19人、委員翁曉玲等28人、委員林倩綺等20人、委員邱鎮軍等17人、委員洪孟楷等21人、委員羅智強等16人、委員賴士葆等25人、委員郭國文等19人分別擬具「所得稅法第十七條條文修正草案」等24案。【後2案須經各黨團簽署不復議同意書】\n三、本院委員蔡春綢等18人擬具「所得稅法第十七條及第一百二十六條條文修正草案」案。\n【6月15日、17日及18日三天一次會】）","transcript":{"pyannote":[{"speaker":"SPEAKER_01","start":6.17346875,"end":7.7428437500000005},{"speaker":"SPEAKER_00","start":8.130968750000001,"end":9.075968750000001},{"speaker":"SPEAKER_01","start":15.015968750000003,"end":15.758468750000002},{"speaker":"SPEAKER_01","start":16.180343750000002,"end":21.344093750000003},{"speaker":"SPEAKER_01","start":21.83346875,"end":26.64284375},{"speaker":"SPEAKER_01","start":27.08159375,"end":35.77221875},{"speaker":"SPEAKER_01","start":36.04221875,"end":54.09846875},{"speaker":"SPEAKER_01","start":54.41909375,"end":56.08971875},{"speaker":"SPEAKER_01","start":56.376593750000005,"end":67.59846875000001},{"speaker":"SPEAKER_01","start":68.12159375,"end":70.33221875000001},{"speaker":"SPEAKER_01","start":71.20971875000001,"end":73.97721875},{"speaker":"SPEAKER_01","start":74.63534375,"end":74.77034375000001},{"speaker":"SPEAKER_01","start":74.83784375,"end":89.89034375},{"speaker":"SPEAKER_01","start":90.51471875,"end":91.18971875000001},{"speaker":"SPEAKER_01","start":91.71284375,"end":111.25409375000001},{"speaker":"SPEAKER_01","start":111.67596875000001,"end":113.32971875000001},{"speaker":"SPEAKER_01","start":113.76846875000001,"end":120.31596875000001},{"speaker":"SPEAKER_01","start":121.07534375,"end":122.84721875000001},{"speaker":"SPEAKER_01","start":123.42096875000001,"end":124.85534375},{"speaker":"SPEAKER_01","start":125.71596875,"end":128.39909375000002},{"speaker":"SPEAKER_01","start":129.07409375,"end":131.25096875},{"speaker":"SPEAKER_01","start":131.94284375,"end":132.88784375},{"speaker":"SPEAKER_01","start":133.76534375,"end":142.89471875},{"speaker":"SPEAKER_01","start":143.21534375000002,"end":143.89034375},{"speaker":"SPEAKER_01","start":144.97034375,"end":146.01659375},{"speaker":"SPEAKER_01","start":146.35409375,"end":148.56471875},{"speaker":"SPEAKER_01","start":148.88534375,"end":150.85971875},{"speaker":"SPEAKER_01","start":151.02846875,"end":152.74971875},{"speaker":"SPEAKER_01","start":153.34034375000002,"end":153.64409375},{"speaker":"SPEAKER_01","start":154.21784375000001,"end":159.60096875000002},{"speaker":"SPEAKER_01","start":160.32659375,"end":165.94596875000002},{"speaker":"SPEAKER_01","start":166.46909375,"end":166.87409375000001},{"speaker":"SPEAKER_01","start":167.12721875,"end":167.95409375},{"speaker":"SPEAKER_01","start":168.57846875,"end":170.26596875},{"speaker":"SPEAKER_01","start":170.75534375,"end":171.19409375},{"speaker":"SPEAKER_01","start":171.68346875,"end":186.65159375000002},{"speaker":"SPEAKER_01","start":187.44471875000002,"end":192.69284375},{"speaker":"SPEAKER_01","start":193.36784375000002,"end":198.97034375},{"speaker":"SPEAKER_01","start":200.72534375,"end":203.05409375000002},{"speaker":"SPEAKER_01","start":203.67846875,"end":207.22221875000002},{"speaker":"SPEAKER_00","start":207.22221875000002,"end":207.23909375000002},{"speaker":"SPEAKER_00","start":208.62284375000002,"end":281.65784375000004},{"speaker":"SPEAKER_01","start":223.97909375,"end":224.33346875},{"speaker":"SPEAKER_01","start":281.60721875,"end":307.61159375},{"speaker":"SPEAKER_01","start":308.13471875000005,"end":315.03659375},{"speaker":"SPEAKER_01","start":315.54284375000003,"end":325.19534375},{"speaker":"SPEAKER_00","start":323.79471875,"end":326.84909375},{"speaker":"SPEAKER_01","start":325.68471875,"end":340.36596875000004},{"speaker":"SPEAKER_01","start":340.60221875,"end":342.08721875000003},{"speaker":"SPEAKER_01","start":342.18846875,"end":345.86721875},{"speaker":"SPEAKER_01","start":346.57596875,"end":347.70659375},{"speaker":"SPEAKER_00","start":347.33534375000005,"end":347.68971875},{"speaker":"SPEAKER_00","start":347.70659375,"end":349.25909375000003},{"speaker":"SPEAKER_01","start":348.60096875000005,"end":353.76471875000004},{"speaker":"SPEAKER_00","start":353.76471875000004,"end":355.35096875000005},{"speaker":"SPEAKER_01","start":354.32159375000003,"end":369.05346875000004},{"speaker":"SPEAKER_00","start":355.50284375,"end":356.02596875},{"speaker":"SPEAKER_01","start":369.71159375,"end":372.27659375},{"speaker":"SPEAKER_01","start":372.46221875000003,"end":374.26784375},{"speaker":"SPEAKER_01","start":374.85846875000004,"end":375.90471875000003},{"speaker":"SPEAKER_01","start":376.03971875,"end":380.10659375},{"speaker":"SPEAKER_00","start":376.41096875000005,"end":377.01846875},{"speaker":"SPEAKER_00","start":377.82846875,"end":378.38534375},{"speaker":"SPEAKER_00","start":378.89159375,"end":379.41471875},{"speaker":"SPEAKER_00","start":379.95471875000004,"end":417.36659375000005},{"speaker":"SPEAKER_01","start":397.57221875000005,"end":398.23034375000003},{"speaker":"SPEAKER_01","start":400.60971875,"end":400.69409375000004},{"speaker":"SPEAKER_00","start":417.63659375000003,"end":441.27846875},{"speaker":"SPEAKER_01","start":434.89971875000003,"end":435.22034375000004},{"speaker":"SPEAKER_01","start":437.65034375000005,"end":439.28721875},{"speaker":"SPEAKER_01","start":440.19846875,"end":444.02909375},{"speaker":"SPEAKER_01","start":444.51846875,"end":454.27221875000004},{"speaker":"SPEAKER_01","start":454.77846875,"end":455.90909375},{"speaker":"SPEAKER_00","start":456.75284375,"end":488.54534375000003},{"speaker":"SPEAKER_01","start":463.92471875,"end":464.14409375},{"speaker":"SPEAKER_01","start":465.76409375000003,"end":466.18596875000003},{"speaker":"SPEAKER_01","start":466.79346875000005,"end":468.22784375000003},{"speaker":"SPEAKER_01","start":469.59471875,"end":469.74659375000005},{"speaker":"SPEAKER_01","start":479.56784375,"end":479.68596875000003},{"speaker":"SPEAKER_01","start":480.17534375,"end":480.52971875000003},{"speaker":"SPEAKER_01","start":482.08221875000004,"end":483.49971875000006},{"speaker":"SPEAKER_01","start":484.73159375000006,"end":484.93409375000005},{"speaker":"SPEAKER_01","start":486.28409375,"end":488.49471875},{"speaker":"SPEAKER_01","start":488.54534375000003,"end":490.28346875000005},{"speaker":"SPEAKER_00","start":489.82784375000006,"end":490.73909375000005},{"speaker":"SPEAKER_01","start":490.46909375,"end":490.51971875000004},{"speaker":"SPEAKER_01","start":490.73909375000005,"end":490.80659375000005},{"speaker":"SPEAKER_00","start":490.80659375000005,"end":490.94159375000004},{"speaker":"SPEAKER_01","start":490.94159375000004,"end":498.38346875},{"speaker":"SPEAKER_01","start":498.68721875000006,"end":515.8659687500001},{"speaker":"SPEAKER_01","start":516.50721875,"end":523.4934687500001},{"speaker":"SPEAKER_01","start":525.23159375,"end":532.3359687500001},{"speaker":"SPEAKER_00","start":534.22596875,"end":548.70471875},{"speaker":"SPEAKER_01","start":544.04721875,"end":555.2859687499999},{"speaker":"SPEAKER_00","start":550.57784375,"end":550.8984687500001},{"speaker":"SPEAKER_00","start":555.2859687499999,"end":559.15034375},{"speaker":"SPEAKER_01","start":558.0703437500001,"end":574.0847187500001},{"speaker":"SPEAKER_00","start":574.47284375,"end":578.3203437500001},{"speaker":"SPEAKER_01","start":577.2234687499999,"end":586.82534375},{"speaker":"SPEAKER_00","start":581.5265937500001,"end":581.76284375},{"speaker":"SPEAKER_00","start":587.41596875,"end":590.65596875},{"speaker":"SPEAKER_01","start":588.4115937500001,"end":594.01409375},{"speaker":"SPEAKER_00","start":593.72721875,"end":593.84534375},{"speaker":"SPEAKER_00","start":594.01409375,"end":598.3003437500001},{"speaker":"SPEAKER_01","start":597.5578437500001,"end":599.93721875},{"speaker":"SPEAKER_00","start":598.5365937500001,"end":599.19471875},{"speaker":"SPEAKER_00","start":599.44784375,"end":600.9665937500001},{"speaker":"SPEAKER_01","start":600.1397187499999,"end":601.6415937500001},{"speaker":"SPEAKER_01","start":602.3334687500001,"end":607.04159375},{"speaker":"SPEAKER_01","start":607.61534375,"end":608.35784375},{"speaker":"SPEAKER_01","start":609.3872187500001,"end":610.8215937500001},{"speaker":"SPEAKER_01","start":611.1928437500001,"end":612.6272187500001},{"speaker":"SPEAKER_01","start":612.9140937500001,"end":612.9309687500001},{"speaker":"SPEAKER_01","start":612.96471875,"end":612.98159375},{"speaker":"SPEAKER_01","start":613.1840937500001,"end":613.82534375},{"speaker":"SPEAKER_01","start":614.3147187500001,"end":615.1584687500001},{"speaker":"SPEAKER_01","start":616.47471875,"end":617.47034375},{"speaker":"SPEAKER_01","start":617.9765937500001,"end":620.7609687500001},{"speaker":"SPEAKER_01","start":621.1828437500001,"end":623.0222187500001},{"speaker":"SPEAKER_01","start":623.6128437500001,"end":635.8640937499999},{"speaker":"SPEAKER_01","start":636.15096875,"end":643.9640937500001},{"speaker":"SPEAKER_00","start":644.04846875,"end":644.75721875},{"speaker":"SPEAKER_01","start":644.89221875,"end":646.03971875},{"speaker":"SPEAKER_00","start":645.3647187500001,"end":646.6303437500001}],"whisperx":[{"start":6.767,"end":8.81,"text":"我想今天討論所得稅法扣除額的部分"},{"start":21.874,"end":45.103,"text":"那本席其實根結點是在於整體制度面的部分的合理性那過往長期以來大家一直在爭取的在一個共同共享這個扣除額的這個部分的當中呢我們有放行健保那就健保而言除了健保之外我們在免稅額的部分呢我們早早就放行農民儲金以及勞退自體的部分"},{"start":45.723,"end":69.396,"text":"也就是說不論你是從免稅或扣除的部分無非都要減少納稅人的負擔無非也讓我們普羅大眾有所感普羅大眾有所感的部分就是台灣在建構所謂社會安全網的過程當中除了第一層是屬於社會救助它的資金來自於稅金之外第二層 第三層是第四層這基本上都是自己繳納的保費"},{"start":71.26,"end":89.067,"text":"那為何呢會有這一個不同的制度的一個切換沒有辦法整合在一起的一個問題第一個本席要跟您說的是說我們過往已經把健保已經拿掉了但是為什麼我們的這個勞保"},{"start":90.855,"end":112.605,"text":"國保 軍公教保險都沒有辦法把它拉出來這第一個 這邊沒有放行第二個 本席的提案呢就希望把這個日後把健保 勞保 國保 軍公教保的這個保費全部拉出來做一個特別扣除了這樣子一般民眾才會有活幹就制度上的比較來說啊"},{"start":113.846,"end":132.686,"text":"那個勞保的部分啊你如果用最高金額要繳納的金額大概是1145元勞退的部分 自體的部分約莫是9000元健保的部分是4855元但財政部現有的資助商中勞退的部分"},{"start":133.82,"end":159.446,"text":"列在免稅額 健保的部分可以鬆綁溢出的部分來算這個扣除額可是呢 勞保的部分卻不行這是很奇怪啦同樣是社會安全體制之下的一個個人負擔可是這個可以 那個不可以部長 就你們的答詢當中請各位委員支持行政院提案版本"},{"start":160.353,"end":186.449,"text":"你根本沒有正面回答嘛怪不得媒體說呢你給這些提案的委員軟釘子這軟釘子我看也不是很軟部長你總是要有個態度吧就制度面你們回答一下那個立法院制度面的部分你也要跟我們進行一些對話嘛一來沒有到底哪些是不合理哪些不公平你們要講清楚這是第一"},{"start":187.503,"end":198.932,"text":"第二個呢 你們如果認為說稅損嚴重的話那你也要算出來啊對不對 稅差損你也要算出來啊你的報告當中完全沒有正式委員的提案啊你只會給亂定字啊 你不會給理由啊啊你不會算數字啊部長 你回答一下好不好"},{"start":208.849,"end":228.864,"text":"跟委員報告這幾項大概在性質上會有一些不同我們想說健保的部分就是國民健保的部分當然我們繳了健保費可以從所得中扣除掉那不記錄所得的部分因為健保在支付上的時候是直接支付給醫療院所並沒有支付給生病去就醫的人這是第一個不同的"},{"start":229.384,"end":250.425,"text":"那第二個部分有關退休的部分有關勞退等等各退休的部分可以從薪資所得中不記錄的從所得中沒有記錄的話主要是因為在退休的時候他一筆領了一個退休金但是我們會有退職所得另外在課稅的在課稅所以他在扣繳提繳的時候並沒有另外就沒有所謂記錄所得裡面這是第一個就有不同的"},{"start":250.945,"end":260.069,"text":"那另外所謂公保、勞保等等各種保險它是屬於保險性質的那保險性質的話在我們裡面是有所謂的列舉扣除那有一個限額這個部分還有包含其他人身保險在裡面那是有扣除那在做保險給付的時候如果發生這個相關的情勢有保險給付的時候這個部分並沒有在扣繳所得所以這是屬於免稅的所以這基本上這三種是有不同的因子在制度面上"},{"start":278.436,"end":306.891,"text":"他的設計就是這樣子所以要跟委員在這邊做說明對 你如果說在制度上你有所不同的見解你也要羅列在文字當中但是就整體的社會安全網絡當中基本上它是相同的這是相同的你連商保都可以納入了你為什麼那個社會保險是不行二來 你的兩方面的手法不論是免稅額的部分或者是扣除額的部分這殊途同歸啊都是減少負擔而已啊 部長不是嗎"},{"start":308.188,"end":323.327,"text":"然後最終的部分你如果真的有這個碎沙存的問題你們也提出來做個評估嘛可不可以就你這個理由的補充就這個碎沙存的補充我請你那個會把這個理由補充給本席"},{"start":324.187,"end":341.231,"text":"兩週內這是第一個第二個的部分現在大家在因應期盼的部分就是我們提出一個少子化的一個措施不論18歲以下的這個部分或等等我算過依照財政部目前的推空少子化今年的免稅額是10萬1000元如果提高50%的話大概15萬1500對不對"},{"start":346.636,"end":368.899,"text":"今年度嘛對不對這個比照上是比照老人的部分你家裡頭如果老人的話你也是加50%嘛基本上概念是相同的嘛概念70歲老人以上是相同那現在呢大家要問的是願板什麼時候進來什麼時候實施這是第一點第二個呢你婚育宅的部分呢最低可以降到零"},{"start":369.781,"end":392.331,"text":"最低可以降到0也就是有Range的差別嘛那到底升幾個才會降到0妳要講一下嘛妳不是要鼓勵生育嗎是是是這都是問題嘛是好 跟委員報告喔對於這個免稅額的未成年的加50%的部分我們已經提送行政院行政院很快就會送大院那我們希望這個會期能夠過那我們同時在裡面也希望在"},{"start":393.372,"end":415.689,"text":"115年1月1號開始實施換言之明年在報所得稅的時候這個部分就已經可以適用了就可以適用那至於您剛剛提到的就是說婚育宅的部分最低降到零這個就是地價稅跟房屋稅那這個部分我們也已經把房屋稅條例跟土地稅修正案送到行政院那也很快會送大院那這個部分"},{"start":418.051,"end":443.805,"text":"這個部分因為涉及到地方自治條例因為它屬於地方稅所以各地方政府必須修它的自治條例那我們認為這個部分應該可以降到零為什麼 因為原來我們希望是它只有一間房子做自住用那我們應該減輕他們在居住上的稅負負擔所以我們希望各地方政府也都能夠調整 比照被婚育宅的部分能夠比照婚育宅的部分即便它自住的部分也可以比照辦理就是了"},{"start":444.705,"end":455.784,"text":"不會有制度上的落差這樣關鍵來了地方政府這兩個是地方稅到時候你減免之後中央他會不會要求你中央補貼地方稅損那你同不同意"},{"start":457.003,"end":483.789,"text":"其實我們大概算過因為他是以單一自住他就只有一間房子他只有一間在全國他只有一間房子做自住用我們給予減到零他原來是只有一趴房屋稅是一趴本來就是一趴本來就很低了那我相信地方政府尤其在財化法修正後財政已經這麼樣的充裕整體來說他的稅收整個各縣市加起來都只有最多也只有70億而已那所以我們認為地方政府也應該鼓勵村域跟青年"},{"start":484.749,"end":511.252,"text":"應該共同承擔對不對所以不會補稅殺損的問題嘛我們一起來努力財政能力也不錯了嘛好那最後我問你一個這個外交上的相關的問題這一點我本席就一直存疑甚至是好奇到底我們台這個最近有一些宏都拉斯幫我們斷交之後欠了4.2億美元高達130幾億外交部都這麼說台灣的銀行業者跟宏都拉斯依照商業貸款裡頭放款好第一個來了"},{"start":512.052,"end":531.883,"text":"其實這個商業貸款的部分基本上都是屬於政策性的放款那特別是屬於公社的部分或者是公共福利的部分社宅啦 電廠啦 醫院啦 學校這一般的銀行不會想要貸照理推估應該都是關股那關股的部分呢 到底這八大關股的部分有沒有去承受這些業務"},{"start":534.621,"end":554.678,"text":"目前各銀行辦這一些不管是有幫或非有幫國家這些經濟合作相關的融資案都屬於國際性的商業貸款商業貸款是一種合約的形式啦但政策上的一個放款才是事實嘛那現在斷交了之後這些放款怎麼辦本席的重點是這個"},{"start":555.319,"end":573.855,"text":"那債權的保全措施依然是要去做的債權的保全問題是你判贏了你一定不一定要得到啊我們輸入銀行那兩個國家在美國官司判贏啊結果能不能要得到本席就要問這個問題啊到底宏都拉斯欠台灣的銀行欠鞏股銀行到底欠了多少嘛"},{"start":574.961,"end":585.657,"text":"這個我想是涉及到銀行內部營運的拜託部長你講這樣就不對了嘛你是公股銀行的主管單位你竟然沒有掌控你竟然用這種來搪塞本席"},{"start":588.458,"end":613.399,"text":"那你要講清楚啊 到底多少這是牽扯到國家的資源欸對 當然我們是知道但是問題是我不可能不適合在這邊你要調查清楚 我要求你要調查清楚而且不是洪都拉斯過去我們有九家 十家國家當中有九個欠債未還的一併清查公股的部分到底欠了多少怎麼還 什麼時候還"},{"start":616.713,"end":643.696,"text":"這要講清楚嘛如果不能還的部分要算誰的要算國家的還是算公股的你如果說輸入銀行台銀土銀我就算了左手換右手因為那都是國家的可是就一般的公股裡頭有牽扯到民股的股東的權益問題牽扯到員工的權益問題這個屬於政策負擔到底要算國家的還是算公股的三個面向一併整理給本席兩周見報告可以嗎"},{"start":644.318,"end":644.479,"text":"好 謝謝部長 謝謝委員"}]}},"supported_relations":[],"relations":[]}