{"error":false,"id":["169995"],"data":{"IVOD_ID":169995,"IVOD_URL":"https://ivod.ly.gov.tw/Play/Clip/1M/169995","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":"2026-06-15T11:28:10+08:00","結束時間":"2026-06-15T11:38:31+08:00","影片長度":"00:10:21","支援功能":["ai-transcript"],"video_url":"https://ivod-lyvod.cdn.hinet.net/vod_1/_definst_/mp4:1MClips/66bc201768d4deaba484b18e3d61a6faaa88dbdebdab583aab01e986614b5a1e172f596e3a4508175ea18f28b6918d91.mp4/playlist.m3u8","委員名稱":"陳玉珍","委員發言時間":"11:28:10 - 11:38:31","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":7.01721875,"end":8.232218750000001},{"speaker":"SPEAKER_01","start":8.94096875,"end":11.72534375},{"speaker":"SPEAKER_01","start":17.14221875,"end":19.80846875},{"speaker":"SPEAKER_01","start":20.14596875,"end":35.73846875},{"speaker":"SPEAKER_01","start":36.17721875,"end":36.91971875},{"speaker":"SPEAKER_01","start":37.290968750000005,"end":46.892843750000004},{"speaker":"SPEAKER_01","start":47.16284375,"end":50.149718750000005},{"speaker":"SPEAKER_01","start":50.62221875,"end":64.02096875000001},{"speaker":"SPEAKER_01","start":64.40909375,"end":79.64721875000001},{"speaker":"SPEAKER_01","start":79.66409375,"end":100.63971875},{"speaker":"SPEAKER_01","start":100.89284375000001,"end":103.20471875000001},{"speaker":"SPEAKER_01","start":103.52534375,"end":113.39721875000001},{"speaker":"SPEAKER_01","start":113.93721875000001,"end":130.23846875},{"speaker":"SPEAKER_01","start":130.50846875000002,"end":131.33534375000002},{"speaker":"SPEAKER_01","start":131.80784375000002,"end":163.39784375000002},{"speaker":"SPEAKER_02","start":165.18659375000001,"end":166.36784375000002},{"speaker":"SPEAKER_00","start":167.02596875,"end":189.70596875},{"speaker":"SPEAKER_02","start":170.29971875,"end":170.70471875},{"speaker":"SPEAKER_01","start":186.83721875,"end":205.46721875},{"speaker":"SPEAKER_00","start":205.46721875,"end":205.70346875},{"speaker":"SPEAKER_01","start":205.70346875,"end":205.73721875},{"speaker":"SPEAKER_00","start":205.73721875,"end":206.27721875},{"speaker":"SPEAKER_01","start":206.61471875,"end":253.35846875000001},{"speaker":"SPEAKER_00","start":254.55659375000002,"end":256.96971875},{"speaker":"SPEAKER_01","start":256.96971875,"end":262.89284375},{"speaker":"SPEAKER_01","start":263.43284375,"end":289.74096875000004},{"speaker":"SPEAKER_01","start":290.26409375000003,"end":290.31471875},{"speaker":"SPEAKER_02","start":290.63534375,"end":304.60784375000003},{"speaker":"SPEAKER_01","start":291.41159375,"end":293.04846875000004},{"speaker":"SPEAKER_01","start":298.12784375,"end":298.73534375},{"speaker":"SPEAKER_01","start":300.18659375000004,"end":300.27096875},{"speaker":"SPEAKER_01","start":304.21971875,"end":317.01096875},{"speaker":"SPEAKER_02","start":311.57721875000004,"end":314.81721875},{"speaker":"SPEAKER_02","start":316.82534375,"end":349.64721875000004},{"speaker":"SPEAKER_01","start":319.30596875000003,"end":323.60909375},{"speaker":"SPEAKER_00","start":323.60909375,"end":323.62596875},{"speaker":"SPEAKER_00","start":330.96659375,"end":331.32096875},{"speaker":"SPEAKER_01","start":348.61784375,"end":353.37659375000004},{"speaker":"SPEAKER_02","start":351.48659375,"end":352.34721875},{"speaker":"SPEAKER_02","start":352.92096875000004,"end":377.11971875},{"speaker":"SPEAKER_01","start":353.41034375000004,"end":353.46096875},{"speaker":"SPEAKER_01","start":354.37221875,"end":354.72659375},{"speaker":"SPEAKER_01","start":362.86034375,"end":364.63221875000005},{"speaker":"SPEAKER_01","start":377.32221875000005,"end":390.07971875000004},{"speaker":"SPEAKER_02","start":377.81159375000004,"end":379.22909375},{"speaker":"SPEAKER_01","start":390.95721875000004,"end":441.32909375},{"speaker":"SPEAKER_02","start":441.32909375,"end":451.89284375000005},{"speaker":"SPEAKER_01","start":450.23909375000005,"end":467.80596875000003},{"speaker":"SPEAKER_02","start":453.09096875,"end":453.39471875000004},{"speaker":"SPEAKER_02","start":455.04846875000004,"end":455.30159375000005},{"speaker":"SPEAKER_02","start":467.33346875,"end":471.60284375000003},{"speaker":"SPEAKER_01","start":470.16846875000005,"end":478.20096875},{"speaker":"SPEAKER_02","start":475.29846875000004,"end":476.31096875000003},{"speaker":"SPEAKER_02","start":477.17159375000006,"end":480.47909375},{"speaker":"SPEAKER_01","start":480.32721875000004,"end":486.63846875},{"speaker":"SPEAKER_02","start":480.49596875000003,"end":480.78284375000004},{"speaker":"SPEAKER_02","start":484.10721875,"end":484.96784375000004},{"speaker":"SPEAKER_02","start":485.87909375000004,"end":487.29659375000006},{"speaker":"SPEAKER_01","start":487.29659375000006,"end":487.31346875},{"speaker":"SPEAKER_02","start":487.31346875,"end":487.33034375000005},{"speaker":"SPEAKER_01","start":487.33034375000005,"end":488.61284375},{"speaker":"SPEAKER_02","start":487.36409375000005,"end":487.80284375},{"speaker":"SPEAKER_02","start":488.83221875000004,"end":492.15659375},{"speaker":"SPEAKER_01","start":490.11471875,"e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第一個成本高那當然這部分我也在跟公共工程委員會討論第一個成本高因為過去做的人也少然後觀光產業有時候受限於這個天氣各項因素有時候客源也沒有到那麼完全穩定那所以"},{"start":131.929,"end":134.931,"text":"再加上金門地區還有國家公園、軍事、文化資產保護等等還有環評那所有事情就一拖像金門現在有一個之前有一個案例就是台開的工商休閒園區當初綁了很多的指標就是包括物流、旅館倉儲要八、九十%"},{"start":153.761,"end":160.984,"text":"但是事實上現在這個案子現在第二階段並沒有 初三室當然有去協調啦有協調嘛 現在進度如何"},{"start":167.062,"end":185.599,"text":"公安委員這個案子之前有先來我們這邊調解那後來我們也做出調解建議雙方也都同意了那調解的內容主要就是請他們再提一些替代方案就是第二期停掉了嘛對不對不過目前我們已經掌握到他有送替代方案但是金門縣政府沒有同意他的替代方案"},{"start":185.899,"end":197.83,"text":"就是他要停掉第二期第一期已經做了 但第二期停掉因為第一期的開發效果沒有那麼好他也投資很多沒有看到那麼好是因為資產很重規模的下去投資投資好幾十億然後因為兩岸政策變化 是不是這樣子是的"},{"start":206.698,"end":230.186,"text":"那所以在這個方面上我想金門是不是 畜産市這邊是不是有比較新的這種想法比較好的這個模式比如說怎麼公私協力公私協力PPP的方式或者是我們看到澎湖那邊有一個做法澎湖你看澎湖有一個公園它是用一個創新的方法用露營車引進這個"},{"start":232.287,"end":232.467,"text":"你也知道這幾個例子嗎"},{"start":255.225,"end":267.473,"text":"我沒有掌握這些案例澎湖跟馬祖這個做法那這些做法算是到目前為止相對是成功的嗎是然後我們基本上福田家園也是政府出資啦然後民間來經營啦這個也是還算是可以的案子"},{"start":271.115,"end":289.325,"text":"所以我在想說你們出山師的這個放大這個公共建設的LAB當然這個很好啦但在像金門這樣的離島居居就是沒有辦法應用到所以是有沒有辦法在出山的這個相關的條例頭加一張離島的這個專章這個省部長這個部長這政策問題啊"},{"start":291.488,"end":310.885,"text":"要幫助地方的發展我想跟委員報告第一個促財案不是只有BOT比如你剛剛講的有償BTO等等各種方式那委員這邊如果有什麼樣具體的需求我們的具體的請求在這裡就是說是不是深化有償PPP的機制翻轉一些舊的思維因為離島金現在沒什麼錢了"},{"start":317.39,"end":340.846,"text":"可以跟我們出差師提出來我們有打開公司可以主導另外就是第二個就是說您剛剛提到就是說有個納入中大公共建設範圍的就租稅有相關的減免對不對但是因為那個門檻以至於離島沒有辦法去適用到這個中大公共建設範圍所以他在租稅優惠上就沒有辦法享受到那對於投資廠商的誘因就不足"},{"start":341.947,"end":347.752,"text":"那是不是要對離島的部分訂定不同的一個重大工建範圍那因為重大工建範圍是有各目的事業主管機關來訂定的"},{"start":359.102,"end":376.918,"text":"那至於對於離島部分要不要訂不同的一個門檻雖然是各個目的主管機關訂定你們可以主動發起嗎對 我們可以請各目的世界主管將把這個考量進來是不是訂不同的門檻來做一個讓離島可以適用這樣的一個租稅優惠的待遇"},{"start":378.099,"end":385.09,"text":"這個是一點另外一點我那天提到的就是水頭商港這一塊就是水頭應該說小三通這個節點這一塊有關這個經過小三通這個部分我們想說要嘛來收個"},{"start":391.021,"end":396.444,"text":"捐稅或是捐稅的話就是複稅署這個如果用規費法呢 那就是國庫署 是吧是這不同的單位或者有沒有什麼其他的方法讓經過金門的人 這兩位我那天有跟溝通 因為不管是"},{"start":408.131,"end":424.977,"text":"負責署還是國庫署都是財政部下面的單位嘛到底是要用稅捐的方式訂一個法源在離島階段裡頭訂比較好呢還是說我們因為我們地方議會可以有一個法源我們就可以訂一個或者我要在離島階段訂或者是你們這邊就可以相對應的我們送上來讓你們來幫我們備查或者是由國庫署我們這邊用規範法的方式來做"},{"start":432.839,"end":435.343,"text":"我想你們都有討論過嘛 部長覺得哪個單位來負責比較妥當用稅捐的方式比較妥當還是用規覆的方式比較好呢稅捐的方式上次有跟委員報告過嘛地方稅法通則裡面"},{"start":445.882,"end":468.931,"text":"他有定相關的條件那之前民國93年沒有那是後來我們要查那是113年啦那個已經是113年的案子了就113年你們覺得說這個兩岸的這個將會限制兩岸的往來那現在政策事實上中央政策並沒有希望太多交流所以這個定下去事實上是有符合中央政策的我們有一個審議會來做"},{"start":470.251,"end":485.189,"text":"我知道我知道你先告訴我這個方向哪個方向我們往哪邊去修法比較妥當這個部分這個部分是容我們再來做討論好不好你大概有一個想法你有沒有什麼初步的想法規費呢規費就是國庫署或是稅捐呢"},{"start":489.213,"end":505.977,"text":"捐啦 你講稅是我們付稅對不對對 我們地方來捐一個捐嘛對 希望這邊就是或者我事實上也想過一個方法並不是真的說從過境人身上拿到錢我們可以反向的提供他消費的點數 消費的券"},{"start":508.118,"end":535.023,"text":"你了解嗎 比如說經過人每個人交一千塊我們提供一千塊可以 我們的目的都只是為了讓他在地方有消費不然現在真的太多人經過但他們經過下了飛機 然後就去坐船 然後就坐過去對地方事實上沒有帶來多大的這個經濟效益對金門來講也要 還要承擔金門人現在坐飛機都做不到這樣的困擾現在不管要奔商啊 見家人最後一面啊 就醫啊基本上都很"},{"start":535.963,"end":558.698,"text":"幾個月前都買不到假 臨時就沒辦法處理所以這個部分我們承受了這麼多苦果在地的居民承受這麼多苦果那因為現在航空公司的確沒有那麼多的機組員沒有人啊 也沒有那麼多架的飛機所以這個往來金門是非常非常不容易啊之前我們 之前本來才會說六月份那時候要去金門考察嘛也是因為我想說那個時候"},{"start":559.739,"end":562.584,"text":"會訂不到飛機如果我們財委會還有交通委員會要去考察有飛機 那老闆都訂不到這個會引起非常大的民怨的確是沒有飛機連中央大會到金門地方去都沒辦法了"},{"start":575.223,"end":598.887,"text":"所以一定要讓這路過的這些人我們讓他有一些消費的方式也可以促進我們金門的經濟發展我想委員的目的就是促進金門經濟發展我不是說我一定要從身上拿來我們也可以反饋點數回應可不可以你請這個部會我們內部先做討論然後跟委員做報告多久可以給我答案因為那天沒有告訴我多久給我答案"},{"start":599.127,"end":617.584,"text":"我們一周內我們先內部做討論再跟委員討論你幫我想一下或者出餐師你也可以幫忙想一下有沒有比較靈活的方法嘛出餐師對可以你有相關的一個想法可以透過就是在這個部分經過的人留下一點這個消費嘛那這怎麼用出餐師也多想一下這個比較靈活嘛好嗎好的我們來討論一下然後跟委員報告好謝謝部長謝謝委員謝謝"}]}},"supported_relations":[],"relations":[]}