{"error":false,"id":["170348"],"data":{"IVOD_ID":170348,"IVOD_URL":"https://ivod.ly.gov.tw/Play/Clip/1M/170348","日期":"2026-07-08","會議資料":{"會議代碼":"委員會-11-5-20-21","會議代碼:str":"第11屆第5會期財政委員會第21次全體委員會議","屆":11,"會期":5,"會次":21,"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21次全體委員會議"},"影片種類":"Clip","開始時間":"2026-07-08T10:56:22+08:00","結束時間":"2026-07-08T11:07:02+08:00","影片長度":"00:10:40","支援功能":["ai-transcript"],"video_url":"https://ivod-lyvod.cdn.hinet.net/vod_1/_definst_/mp4:1MClips/4fafa81be08c821098ce62e045be064e203c8b184455ea81d75944b02079af30dbb5ddc917bcde375ea18f28b6918d91.mp4/playlist.m3u8","委員名稱":"賴惠員","委員發言時間":"10:56:22 - 11:07:02","會議時間":"2026-07-08T09:00:00+08:00","會議名稱":"立法院第11屆第5會期財政委員會第21次全體委員會議（事由：一、審查中華民國115年度中央政府總預算案附屬單位預算營業部分，有關財政部主管臺灣土地銀行股份有限公司、財政部印刷廠、臺灣菸酒股份有限公司。（僅詢答）\n二、審查中華民國115年度中央政府總預算案附屬單位預算營業部分，有關金融監督管理委員會主管中央存款保險股份有限公司。（僅詢答）\n三、審查中華民國115年度中央政府總預算案附屬單位預算非營業部分，有關金融監督管理委員會主管：（僅詢答）\n(一)特別收入基金－金融監督管理基金。\n(二)信託基金－保險業務發展基金。\n【7月8日及9日兩天一次會】）","transcript":{"pyannote":[{"speaker":"SPEAKER_02","start":0.03096875,"end":1.3303437500000002},{"speaker":"SPEAKER_02","start":2.0222187500000004,"end":2.71409375},{"speaker":"SPEAKER_02","start":3.03471875,"end":3.0853437500000003},{"speaker":"SPEAKER_01","start":3.0853437500000003,"end":4.03034375},{"speaker":"SPEAKER_02","start":4.03034375,"end":4.232843750000001},{"speaker":"SPEAKER_01","start":4.232843750000001,"end":4.2497187499999995},{"speaker":"SPEAKER_01","start":4.519718750000001,"end":4.58721875},{"speaker":"SPEAKER_02","start":4.58721875,"end":5.2790937499999995},{"speaker":"SPEAKER_02","start":10.493468750000002,"end":11.084093750000001},{"speaker":"SPEAKER_02","start":11.25284375,"end":13.294718750000001},{"speaker":"SPEAKER_02","start":13.446593750000002,"end":20.53409375},{"speaker":"SPEAKER_02","start":21.00659375,"end":29.54534375},{"speaker":"SPEAKER_00","start":27.43596875,"end":27.92534375},{"speaker":"SPEAKER_02","start":29.933468750000003,"end":41.96534375},{"speaker":"SPEAKER_00","start":41.96534375,"end":45.22221875},{"speaker":"SPEAKER_00","start":45.67784375,"end":48.20909375},{"speaker":"SPEAKER_02","start":48.51284375,"end":48.884093750000005},{"speaker":"SPEAKER_00","start":48.884093750000005,"end":56.055968750000005},{"speaker":"SPEAKER_02","start":56.32596875,"end":69.30284375000001},{"speaker":"SPEAKER_00","start":69.94409375000001,"end":75.79971875000001},{"speaker":"SPEAKER_00","start":76.40721875,"end":80.18721875},{"speaker":"SPEAKER_02","start":79.68096875,"end":84.84471875},{"speaker":"SPEAKER_00","start":81.79034375,"end":82.44846875},{"speaker":"SPEAKER_00","start":84.84471875,"end":91.51034375},{"speaker":"SPEAKER_02","start":89.41784375,"end":99.89721875000001},{"speaker":"SPEAKER_00","start":99.84659375000001,"end":106.96784375},{"speaker":"SPEAKER_02","start":105.83721875,"end":108.92534375000001},{"speaker":"SPEAKER_02","start":109.09409375000001,"end":117.86909375},{"speaker":"SPEAKER_02","start":118.42596875000001,"end":133.09034375000002},{"speaker":"SPEAKER_02","start":134.47409375,"end":138.42284375},{"speaker":"SPEAKER_01","start":136.81971875000002,"end":137.96721875},{"speaker":"SPEAKER_01","start":139.38471875000002,"end":142.57409375},{"speaker":"SPEAKER_01","start":142.77659375000002,"end":144.59909375},{"speaker":"SPEAKER_02","start":142.86096875,"end":144.32909375},{"speaker":"SPEAKER_02","start":144.91971875000002,"end":146.84346875},{"speaker":"SPEAKER_01","start":146.47221875,"end":152.12534375},{"speaker":"SPEAKER_02","start":152.59784375,"end":161.20409375},{"speaker":"SPEAKER_02","start":161.74409375000002,"end":161.76096875000002},{"speaker":"SPEAKER_01","start":161.76096875000002,"end":166.82346875000002},{"speaker":"SPEAKER_01","start":167.65034375000002,"end":169.03409375},{"speaker":"SPEAKER_02","start":167.71784375000001,"end":168.64596875},{"speaker":"SPEAKER_02","start":168.84846875000002,"end":168.98346875000001},{"speaker":"SPEAKER_02","start":169.03409375,"end":172.93221875},{"speaker":"SPEAKER_02","start":173.43846875,"end":177.62346875},{"speaker":"SPEAKER_01","start":174.14721875,"end":175.96971875},{"speaker":"SPEAKER_00","start":175.96971875,"end":176.56034375000002},{"speaker":"SPEAKER_02","start":178.26471875000001,"end":189.67221875},{"speaker":"SPEAKER_01","start":190.26284375,"end":219.97971875000002},{"speaker":"SPEAKER_02","start":220.48596875,"end":220.90784375},{"speaker":"SPEAKER_02","start":221.02596875,"end":237.71534375000002},{"speaker":"SPEAKER_00","start":237.81659375,"end":271.34721875},{"speaker":"SPEAKER_02","start":249.51096875000002,"end":249.54471875000002},{"speaker":"SPEAKER_02","start":249.57846875,"end":249.93284375000002},{"speaker":"SPEAKER_01","start":251.99159375000002,"end":252.07596875000002},{"speaker":"SPEAKER_02","start":252.07596875000002,"end":252.31221875000003},{"speaker":"SPEAKER_02","start":270.85784375000003,"end":291.49596875000003},{"speaker":"SPEAKER_02","start":291.95159375000003,"end":308.32034375},{"speaker":"SPEAKER_00","start":308.01659375,"end":328.30034375},{"speaker":"SPEAKER_02","start":326.79846875000004,"end":342.94784375},{"speaker":"SPEAKER_00","start":334.89846875,"end":335.67471875},{"speaker":"SPEAKER_00","start":340.78784375000004,"end":341.26034375},{"speaker":"SPEAKER_00","start":342.35721875,"end":342.93096875000003},{"speaker":"SPEAKER_00","start":343.11659375000005,"end":343.21784375000004},{"speaker":"SPEAKER_02","start":343.21784375000004,"end":343.31909375000004},{"speaker":"SPEAKER_00","start":343.31909375000004,"end":343.70721875000004},{"speaker":"SPEAKER_02","start":343.70721875000004,"end":367.70346875},{"speaker":"SPEAKER_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那主委 我再請教你 如果說像你講的那他是適用那個營業稅法的第10條還是11條呢 他是扣2%還是扣5%呢"},{"start":70.32,"end":99.689,"text":"這時候按照我們的那個他如果是不是金融機構的話他現在應該還是不是不是按照金融機構的方式來課稅啊你的主張是什麼當然我現在要聽一下你的主張等一下我問財政部對因為這個主要是在稅上的課我當然尊重財政部我說就以那個屬性來看的話所以你現在也還沒有很明確的就是說把它定格在因為你要看財政部的態度嘛"},{"start":99.889,"end":101.07,"text":"我想這個虛擬資產法在行政院的審查的時候 政委有沒有邀請財政部一起去參與"},{"start":118.77,"end":132.754,"text":"在虛擬資產這個服務法在審核的時候財政部應該都是有去參與的有去參與那所以就是說在你的主張裡頭就是虛擬資產它是適用在第10條還是第11條呢是不是請那個複稅署的署長來做說明複稅署署長"},{"start":139.557,"end":166.618,"text":"報告委員是因為第十條他是一般營業人他不是經營業者對他是適用在一般營業者對對對因為我們對金融業是有定義的那都是跟著金管會的定義可是你如果就是說現行的法規那你如果是用在第十條的話那他的扣稅是扣5%但是他有進向稅額是可以扣的那他只有針對服務費跟手續費的部分"},{"start":169.201,"end":189.441,"text":"剛才主委他講說它是一個金融性的商品是 但它不是金融品它不是金融那它算不算是在這個金融性的一個第十一條金融性的商品裡頭有七種就是說銀行跟保險的那5%以外的就是另外的"},{"start":190.427,"end":219.747,"text":"我跟委員報告因為我們11條是用在金融業就是那個主體要先是金融業那因為虛擬資產業者我們叫VSP他並不是金融業所以他不是用11條然後他是用第10條的時候他是用雖然是5%的業稅但是他只有針對服務費跟手續費而不是整個虛擬資產的價值來課稅第二個他如果有鏡像稅額因為他是用加值型業稅所以他那個鏡像稅額是可以扣抵的"},{"start":222.971,"end":237.49,"text":"主委我想這個有一些爭議,那這個爭議其實我想再請教主委,就是說虛擬資產的一個本業,它的本業跟非本業你怎麼去界定它呢?"},{"start":238.17,"end":254.281,"text":"其實跟委員報告就是我們虛擬資產它是一個一個綜合性的業態像剛才我們的虛擬資產服務法裡面有針對它可經營的業務有些人做很窄比如他只做保管商遺傳商還有平台商那會根據不同的它會有不一樣的屬性"},{"start":255.402,"end":268.677,"text":"它跟我們現在的金融機構還是有些不一樣當然有些地方還是會有點類似像比如假如做借貸商它有可能比較像但是這個東西又是一個全新的領域那我們會根據接下來的發展再來看怎麼樣來去處理這些的問題不過"},{"start":270.899,"end":291.151,"text":"沒有錯 主委 你看喔 如果我們套用第十一條的邏輯的話就是你講的這個保管商 你的保管商還是你的交易所這個其實一個保管商是用在銀行 那你交易所你其實是適用在證件期貨這兩個性質是完全不同"},{"start":292.131,"end":312.751,"text":"完全不同的時候你要把它分別課2%還是5%那甚至如果像負稅署講的財政部這樣講的他是講說他是用在那個第10條那你們兩個是不是應該好好的討論一下當然我先提到這個因為我們剛開放這種新的那個業態出來的時候"},{"start":314.272,"end":342.626,"text":"那因為尤其像比如說假設保管部分銀行是做兼業的話那它兼業的部分它兼的是另外一個那個行業那當然在課稅上面我們當然就要把它釐清我想這部分我們會跟財政部會來講對兩個部會兩個部會應該是要進行那個磋商討論就是說給我一個書面報告如果覺得要修法就應該要提案該提案就要提案好不好"},{"start":344.547,"end":368.255,"text":"好謝謝那接著我來請教一下財政部長那個部長在金管會在今年5月5號針對的家族那個信託那這個百年傳承的課稅的一個原則其實已經達成了一個共識那他還發了新聞稿他還替那個財政部講了他說你們會發布那個課稅的一個示函可是"},{"start":369.615,"end":380.6,"text":"這個兩個月過去了我們沒有看到你們提出來這個原因是為什麼我想這個部分我們跟警管會還在持續的討論當中還在持續的討論當中兩個還在討論好 主委我要問的是我的這個老農家族信託"},{"start":391.294,"end":418.793,"text":"老農家族信託你給本席回復的就是說他其實就是在農花產業條例的第33條有明文規定明文規定就是說那個施法人不得承受那個耕地啊那就是他你就把這一套來告訴我所以就是自愛難行這個農地的傳承可是當這個是在26年前的一個法規"},{"start":419.814,"end":440.845,"text":"他做的一個那個法律的一個條文的一個修正的時候如果讓這個法律就卡住的話那金管會向來是一個比較積極的做事的一個單位是謝謝你們不想做了嗎也不是我想說法律是用來解決問題的對他已經製造問題我們當然會主動來去"},{"start":444.286,"end":459.355,"text":"因為只是說我們在回覆委員說以現況來看他確實是因為他要移到信託區那確實是就那個有一些法律的障礙那如果說真的比如說社會真的有這個需求我們就要想辦法來解決這個問題"},{"start":460.416,"end":477.042,"text":"社會當然有這些需求啊你也同意啊這麼多這麼多的一個產業啊這麼多的一些就是說你有這麼多的一個農地然後你這一個工具你只是靠那個農業金庫事實上它是受限的"},{"start":477.682,"end":499.567,"text":"那如果就是說我們根據課稅的法定主義者那個稅法卡住了我們都能夠協調處理的那為什麼這個農地的法規我們要選擇放棄呢這個沒有道理啊如果你這樣子消極了一個處理的話跟你一般家族信託的一個積極的推進那就完全是兩種不同的態度啊"},{"start":500.589,"end":520.924,"text":"沒有委員您誤會了就是說我們並沒有說就是打住我只是說因為其實我們在談那個未來整個上次上次委員質詢也關注過這個老農的問題農地的問題嘛這些問題確實是我們現在因為我們的信託確實在民國85年定到現在確實是有一段時間了那這也是為什麼我們這次在檢討假設說"},{"start":522.685,"end":543.164,"text":"未來我們整個傳承或是在做一個永續的這樣的一個比如說資產管理的時候這個是很重要所以我們也是尋求在未來在我們那個資產管理跟金融發展的專法裡面能夠針對這種信託能夠針對這部分來做一些突破這是我們未來規劃的方向啦"},{"start":543.624,"end":551.557,"text":"我想主委你有看到其實農民的資產的一個傳承是台灣特有社會的一個需求像我們常常會講這個它是產業其實許多的台灣的老農"},{"start":559.208,"end":576.602,"text":"憑藉著幾塊農地 他的資產遠遠都超過上億他都到了第二代第三代的子孫可以不務農 可是他們希望保有農地這一類的產業化的資產傳承的需求我們還是希望透過家族信託這樣的資產的傳承"},{"start":580.304,"end":596.438,"text":"這個是我們台灣特有社會的一個需要您提到這個問題就是說我們在推動這個連續信託其實不是只是針對所謂的大家認為是很有錢的人他其實可以來解決很多社會的問題因為我們"},{"start":599.46,"end":612.773,"text":"等於說我們世代都會移轉下去不管說你是很有錢或是你有這些問題要解決的我們假設把健全化這個信託制度以後其實我們也希望解決多面向的問題不是只是解決所謂的有錢人的問題不是這樣的"},{"start":615.496,"end":638.436,"text":"謝謝我想主委金管會就是對於金融商品的設計跟信託架構的一個研議然後找農業部就是農民身份的一個認定跟農地的永續的一個利用的原則還有法務部就是信託法跟那個農花條例的法律的解釋跟協調確實我想這種跨部會的一個協商我們趕快啟動好吧好的好謝謝兩位謝謝委員"}]}},"supported_relations":[],"relations":[]}