{"error":false,"id":["169988"],"data":{"IVOD_ID":169988,"IVOD_URL":"https://ivod.ly.gov.tw/Play/Clip/1M/169988","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":"2026-06-15T10:21:53+08:00","結束時間":"2026-06-15T10:30:22+08:00","影片長度":"00:08:29","支援功能":["ai-transcript"],"video_url":"https://ivod-lyvod.cdn.hinet.net/vod_1/_definst_/mp4:1MClips/66bc201768d4deabbae50e79445b1cdfaa88dbdebdab583a2d2d6a430c37c011422a069ce37fbd0c5ea18f28b6918d91.mp4/playlist.m3u8","委員名稱":"顏寬恒","委員發言時間":"10:21:53 - 10:30:22","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_00","start":5.7009687499999995,"end":6.64596875},{"speaker":"SPEAKER_00","start":6.88221875,"end":11.35409375},{"speaker":"SPEAKER_01","start":11.35409375,"end":12.113468750000003},{"speaker":"SPEAKER_00","start":16.66971875,"end":18.32346875},{"speaker":"SPEAKER_00","start":18.88034375,"end":21.37784375},{"speaker":"SPEAKER_00","start":21.52971875,"end":23.672843750000002},{"speaker":"SPEAKER_00","start":23.90909375,"end":27.60471875},{"speaker":"SPEAKER_00","start":28.02659375,"end":30.43971875},{"speaker":"SPEAKER_00","start":30.794093750000002,"end":32.73471875},{"speaker":"SPEAKER_00","start":33.00471875,"end":36.68346875},{"speaker":"SPEAKER_00","start":37.13909375,"end":41.408468750000004},{"speaker":"SPEAKER_00","start":41.67846875,"end":45.79596875},{"speaker":"SPEAKER_00","start":46.234718750000006,"end":49.91346875},{"speaker":"SPEAKER_00","start":50.28471875,"end":60.51096875},{"speaker":"SPEAKER_00","start":61.118468750000005,"end":64.05471875},{"speaker":"SPEAKER_00","start":64.07159375,"end":64.20659375000001},{"speaker":"SPEAKER_00","start":64.32471875,"end":68.03721875000001},{"speaker":"SPEAKER_00","start":68.61096875,"end":77.62221875},{"speaker":"SPEAKER_00","start":77.97659375,"end":81.41909375},{"speaker":"SPEAKER_00","start":81.55409375,"end":88.27034375000001},{"speaker":"SPEAKER_00","start":88.52346875,"end":95.59409375},{"speaker":"SPEAKER_00","start":95.79659375,"end":99.82971875000001},{"speaker":"SPEAKER_00","start":99.88034375000001,"end":99.89721875000001},{"speaker":"SPEAKER_00","start":99.94784375,"end":103.44096875000001},{"speaker":"SPEAKER_00","start":103.99784375,"end":115.70909375000001},{"speaker":"SPEAKER_00","start":116.31659375000001,"end":119.03346875000001},{"speaker":"SPEAKER_00","start":119.33721875,"end":133.41096875},{"speaker":"SPEAKER_00","start":133.73159375,"end":134.65971875},{"speaker":"SPEAKER_00","start":134.99721875,"end":137.34284375000001},{"speaker":"SPEAKER_00","start":137.78159375,"end":138.94596875000002},{"speaker":"SPEAKER_00","start":139.14846875,"end":140.92034375},{"speaker":"SPEAKER_00","start":141.51096875000002,"end":143.45159375},{"speaker":"SPEAKER_00","start":143.68784375,"end":146.26971875},{"speaker":"SPEAKER_00","start":146.55659375000002,"end":150.15096875},{"speaker":"SPEAKER_00","start":150.55596875,"end":153.15471875},{"speaker":"SPEAKER_00","start":153.47534375,"end":158.60534375},{"speaker":"SPEAKER_01","start":158.77409375000002,"end":174.07971875},{"speaker":"SPEAKER_01","start":174.23159375,"end":227.45534375000003},{"speaker":"SPEAKER_01","start":227.62409375000001,"end":227.86034375000003},{"speaker":"SPEAKER_00","start":228.68721875000003,"end":230.98221875000002},{"speaker":"SPEAKER_00","start":231.50534375,"end":235.52159375000002},{"speaker":"SPEAKER_00","start":235.74096875,"end":242.10284375},{"speaker":"SPEAKER_00","start":242.18721875000003,"end":243.50346875000002},{"speaker":"SPEAKER_00","start":244.06034375000002,"end":257.27346875},{"speaker":"SPEAKER_00","start":257.59409375,"end":274.31721875},{"speaker":"SPEAKER_00","start":274.77284375,"end":277.20284375},{"speaker":"SPEAKER_00","start":277.60784375000003,"end":278.38409375000003},{"speaker":"SPEAKER_00","start":279.16034375000004,"end":283.32846875},{"speaker":"SPEAKER_00","start":283.75034375,"end":286.70346875},{"speaker":"SPEAKER_00","start":286.95659375,"end":288.93096875000003},{"speaker":"SPEAKER_00","start":289.20096875,"end":292.50846875},{"speaker":"SPEAKER_00","start":292.67721875,"end":304.10159375},{"speaker":"SPEAKER_00","start":304.13534375,"end":304.48971875},{"speaker":"SPEAKER_00","start":304.79346875000005,"end":316.57221875000005},{"speaker":"SPEAKER_01","start":317.93909375000004,"end":343.67346875000004},{"speaker":"SPEAKER_00","start":325.51596875,"end":326.57909375},{"speaker":"SPEAKER_01","start":343.79159375,"end":374.03159375},{"speaker":"SPEAKER_00","start":373.44096875,"end":377.87909375000004},{"speaker":"SPEAKER_00","start":377.89596875,"end":377.91284375000004},{"speaker":"SPEAKER_00","start":378.04784375,"end":378.90846875},{"speaker":"SPEAKER_00","start":379.24596875000003,"end":384.84846875000005},{"speaker":"SPEAKER_00","start":385.18596875000003,"end":394.19721875000005},{"speaker":"SPEAKER_00","start":394.73721875,"end":405.80721875},{"speaker":"SPEAKER_00","start":406.07721875000004,"end":419.08784375000005},{"speaker":"SPEAKER_00","start":419.40846875000005,"end":427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謝謝主席各位列席官員大家好主席有請財政部莊部長請莊部長"},{"start":16.71,"end":45.1,"text":"委員好部長好部長首先我想跟你探討所得稅法第17條這個條文修正案那針對特別扣除額的部分那許多委員都有提出修法包括這個納稅人進修健康檢查買宿還有幼兒學錢的特別扣除額去做討論那我的提案是希望能夠將幼兒學錢的特別扣除額從原先的第一名子女每年扣除15萬元增加到18萬元"},{"start":46.3,"end":67.537,"text":"那第二名及以上子女每年扣除22.5萬元增加到25.5萬那從今年開始試用那請教部長這邊你支持這樣的一個修正第二個我們台灣現在已經邁入這個超高雲社會而我們的出生率是全球墊底面臨"},{"start":68.658,"end":83.289,"text":"高齡化還有少子女化的這種雙重的夾擊這個可以說是國安危機以少子化來看台灣出生人數及出生率2025年是雪崩式的下跌新生兒僅剩下10.7萬人創歷史新低 連續10年的下滑"},{"start":88.613,"end":115.376,"text":"那財政部雖然不是人口政策的一個主管機關但是國家的稅基建立在人口之上沒有下一代未來的營業稅、中手稅要從哪裡來那我提的這三萬元的征服對於一個育兒家庭來說那是實實在在的奶粉錢、教育費是政府感同身受的表態所以部長"},{"start":117.266,"end":128.094,"text":"內政部發津貼 衛福部推准公共化財政部能做的就是提高特別扣除額實質的來減輕育兒負擔所以萬物起漲的年代我想是萬元的扣除額在幾年前跟現在來對比是完全不同"},{"start":135.06,"end":157.819,"text":"那我提案的部分調升18萬到25.5萬元其實只是對稱掉某一部分的漲幅讓家長實質上的負擔稍微減少一點所以財政部是不是可以研擬一套建立一套機制根據CPI自動調整這些攸關民生的特別扣除額部長可不可以做回答這兩項"},{"start":159.14,"end":161.761,"text":"謝謝委員我想減輕育兒家庭的一個負擔是我們共同的一個目標那委員這邊提案是提高所謂的幼兒學錢特別扣除那我這邊也跟委員報告那這次我們是主動提出來對0到18歲的未成年子女呢"},{"start":176.207,"end":189.979,"text":"他的免稅额是可以加50%也就是说从10万1000提高到15万1500块那如果加上0到6岁加上他的幼儿学前特别扣除额的话第一胎其实他可以减掉30"},{"start":192.161,"end":201.11,"text":"如果第二胎第三胎每個孩子一年是可以減37萬6500所以整個來說事實上疊加上去會比單獨就幼兒學前特別扣除的加上去來得更高那另外超過6歲到18歲的我們對他的免稅同樣也提高到15萬1500塊"},{"start":213.183,"end":227.205,"text":"那這個免稅也會隨著物價指數調整來做調整的所以我想我們的目標一致那在這個部分呢院板將來提出來的時候可檢的一個幅度會幅度以及範圍都會更大我想也請委員支持院板"},{"start":228.697,"end":243.255,"text":"好的 部長 那我再來請教根據外界揭露的這個新青岸2.0的草案內容未來要增設排富的機制那擬定貸款人 您說上限是200萬那設立房屋"},{"start":244.716,"end":270.945,"text":"這個總價的天花板例如可能台北市是3500萬那我們肯定說要把有限的資源留給真正有居住需求的一個首購組但是因為台灣各縣市房價的差距極大那雙薪家庭跟單身族群他們的收入這個認定方式如果沒有一個很審慎的一個設計那可能會引申出新的不公平那我請教部長"},{"start":271.525,"end":276.895,"text":"一個比較基本的問題新青岸目前的貸款最高就是加上這個"},{"start":279.212,"end":302.451,"text":"就兩個 一個就最高是1500萬那代表政府認為說這樣的一個貸款規模具有一定的可負擔性但是另一方面這個CTI 2.0又規劃將申請人的年收入上限設在200萬以下那如果從銀行受信的角度來看那年收入不到200萬的人那要申請1500萬的貸款"},{"start":305.594,"end":315.466,"text":"換句話說這政策一方面說要提供提高1500萬的貸款合同那另一方面要設定他的最高收入那兩者之間是否存在這個矛盾有沒有試算過部長"},{"start":318.024,"end":326.931,"text":"是 跟委員報告新青安會到今年7月31號是第一階段完成那在這個執行過程當中現在目前來說貸款額度最高是1000萬那最高是八成那這個過程當中也有一些民眾提出相當多的各界提出相當多的意見因此我們在規劃下一個階段的方案的時候"},{"start":344.244,"end":347.466,"text":"會聽取各方的意見那也就在第一階段執行過程當中我們認為需要可以在檢討跟修正的部分會在第二階段的方案裡面納進去那現階段呢各界對於這個後續怎麼樣去執行的一個方案怎麼出來都有相關的意見我們也都會納為參考然後"},{"start":362.78,"end":378.583,"text":"最後我們會在六月底應該是在六月底能夠提出來一個新的完整的方案那委員您剛剛所提到這個部分未來也會我們在演繹的過程當中都會納入參考部長謝謝那第二就是我們那個新版方案裡面的婚禮宅"},{"start":379.564,"end":393.242,"text":"婚姻宅的部分就是說把貸款的上限從一千五拉高到一千拉到一千五那要支持年輕人成家育兒的政策是值得肯定但是房貸的期限最長四十年但是如果說我要請教"},{"start":396.165,"end":410.456,"text":"這個家庭結構如果在這個貸款的時間它發生了一個結構的變化譬如說聖代人因為已婚身份獲得了這個1500的貸款已婚 育兒這樣子的身份但是卻在貸款期間面臨到離婚的狀況"},{"start":411.937,"end":428.867,"text":"那因為目前草案我們沒有看到明確的退場機制還有一個身份轉換的機制所以我請有三個問題第一個就是說如果生代婚育宅之後發生了離婚那已經波待的這1500萬銀行是不是會將條件又降回到"},{"start":429.787,"end":444.864,"text":"一千萬的新清安然後多出來的五百萬要怎麼樣去調整它的利率第二個就是說如果離婚後由其中一方其中一方取得房屋的產權並且負擔這個未成年子女的撫養"},{"start":446.35,"end":462.977,"text":"那這樣子的話是不是該名的單親家長仍然符合育兒的條件那也得以無縫的接軌延續這1500的一個貸款的一個額度跟這個利息的補貼那第三個就是說如果出現了所謂的假結婚"},{"start":463.777,"end":489.56,"text":"的方式用這種方法然後來套取這個1500的貸款那財政部跟公股銀行是不是有擬定這種房幣的機制這個部分然後後續的身份查核如果發現有這種所謂的惡意套利那有什麼相關的法則還有違約的一個機制這部分是可以請可能現在沒有辦法我做完整回答那提供資料給我的辦公室好嗎"},{"start":490.502,"end":507.138,"text":"謝謝委員 謝謝委員提供各種社會的白太陽有白白種 各種太陽那未來和契約上怎麼樣約定然後達到親安的目的就是協助沒有自由住宅的朋友們購買這個自用住宅我覺得這是最主要的一個目的是的 是的好的 部長謝謝謝謝 謝謝委員 謝謝"}]}},"supported_relations":[],"relations":[]}