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"speaker":"主席（李委員坤城代）","start":"2026-07-22T10:30:21+08:00","guessed":true,"end":"2026-07-22T10:30:22+08:00","text":"請莊部長。","quality":0},{"speaker":"莊部長翠雲","start":"2026-07-22T10:30:22+08:00","guessed":true,"end":"2026-07-22T10:30:23+08:00","text":"委員好。","quality":0},{"speaker":"林委員思銘","start":"2026-07-22T10:30:19.400000+08:00","guessed":false,"end":"2026-07-22T10:30:19.800000+08:00","text":"部長早。","quality":0.667},{"speaker":"林委員思銘","start":"2026-07-22T10:30:20.200000+08:00","guessed":false,"end":"2026-07-22T10:31:45.687500+08:00","text":"部長，我們今天針對遺產及贈與稅法第十五條的修正，現行第十五條規定，被繼承人死亡前兩年內贈與配偶或法定繼承人等特定對象之財產，需視為遺產，併入遺產總額課稅，原本是為了防止被繼承人在死亡前移轉財產、規避遺產稅，當然租稅漏洞要防堵，但並沒有完善的規範，因為某筆受贈財產所增加的遺產稅，究竟應由受贈人來負擔，還是由全體繼承人來共同負擔產生爭議，所以憲法法庭在113年10月28號做出第11號判決，明確指出受贈人是被繼承人的配偶，卻由其他繼承人以自己繼承的財產來代替配偶負擔因受贈財產所增加的遺產稅，等於要求沒有取得該筆遺產利益的繼承人也需要承擔稅負，有違平等原則以及量能課稅原則，憲法法庭要求應於兩年內來修法。","quality":0.963},{"speaker":"林委員思銘","start":"2026-07-22T10:31:46+08:00","guessed":false,"end":"2026-07-22T10:32:26.333333+08:00","text":"本席以及許多委員都陸續提出修法，今天我們進行法案詢答及審查，今天是115年7月22號，你的報告說財政部目前的版本已經提到行政院審查，本席比較好奇的是為什麼財政部不能夠儘早提出讓行政院儘早核定，將行政院的版本今天就送到立法院來併案審查，讓整個討論有更多的空間，為什麼？","quality":0.84},{"speaker":"莊部長翠雲","start":"2026-07-22T10:32:27+08:00","guessed":false,"end":"2026-07-22T10:32:51+08:00","text":"財政部研擬草案的過程當中，我們也收集各方意見，以及究竟要怎麼樣在法條裡面訂得更詳細，我們真的也是花了一些時間，也邀集各國稅局一起來討論，我們也已經在今年初送到行政院去……4月。","quality":0.962},{"speaker":"林委員思銘","start":"2026-07-22T10:32:51.142857+08:00","guessed":false,"end":"2026-07-22T10:32:51.857143+08:00","text":"4月就送到行政院。","quality":0.857},{"speaker":"莊部長翠雲","start":"2026-07-22T10:32:52.181818+08:00","guessed":false,"end":"2026-07-22T10:32:56.555556+08:00","text":"行政院的政委也已經審查了，我相信行政院很快就會送請大院來做審議。","quality":0.9},{"speaker":"林委員思銘","start":"2026-07-22T10:32:57+08:00","guessed":false,"end":"2026-07-22T10:33:01.800000+08:00","text":"所以部長，財政部在4月就已經把修法版本送到行政院了？","quality":1},{"speaker":"莊部長翠雲","start":"2026-07-22T10:33:02+08:00","guessed":false,"end":"2026-07-22T10:33:02.500000+08:00","text":"是的、是的。","quality":0.5},{"speaker":"林委員思銘","start":"2026-07-22T10:33:03.133333+08:00","guessed":false,"end":"2026-07-22T10:33:04.866667+08:00","text":"行政院審了三個月，到現在還沒進來？","quality":0.933},{"speaker":"莊部長翠雲","start":"2026-07-22T10:33:05+08:00","guessed":false,"end":"2026-07-22T10:33:12.700000+08:00","text":"行政院當然也有邀同我們法規會等等一起來討論，大概都已經審議完畢了。","quality":0.871},{"speaker":"林委員思銘","start":"2026-07-22T10:33:15.272727+08:00","guessed":false,"end":"2026-07-22T10:33:18.714286+08:00","text":"部長，您講4月送，這點我就肯定啦！","quality":0.923},{"speaker":"林委員思銘","start":"2026-07-22T10:33:19+08:00","guessed":false,"end":"2026-07-22T10:33:28.777778+08:00","text":"因為我們過去看到好幾個部會，對於憲法法庭的判決要求應於幾年內提出修法，一直都到壓線才提出啊！","quality":0.93},{"speaker":"林委員思銘","start":"2026-07-22T10:33:30.500000+08:00","guessed":false,"end":"2026-07-22T10:34:02.666667+08:00","text":"我們希望未來有關憲法法庭判決要做修法的要求，不管是各部會或者行政院儘速提出來，而不是等到今天在詢答、審查了，我們都還沒看到院版，我想這很可惜，不是讓委員會去等院版進來，而是院版先進來，我們委員陸續提出來，我想這樣可能比較能增加討論的空間，讓版本修得更好，好不好？","quality":0.941},{"speaker":"林委員思銘","start":"2026-07-22T10:34:02.666667+08:00","guessed":true,"end":"2026-07-22T10:34:03.666667+08:00","text":"這是我的一個建議。","quality":0},{"speaker":"莊部長翠雲","start":"2026-07-22T10:34:03+08:00","guessed":false,"end":"2026-07-22T10:34:07.333333+08:00","text":"謝謝委員，我想這樣的併案審查可以讓其更周延，謝謝委員的指教。","quality":0.889},{"speaker":"林委員思銘","start":"2026-07-22T10:34:07.555556+08:00","guessed":false,"end":"2026-07-22T10:34:07.777778+08:00","text":"是，謝謝。","quality":0.667},{"speaker":"林委員思銘","start":"2026-07-22T10:34:08.363636+08:00","guessed":false,"end":"2026-07-22T10:34:36.800000+08:00","text":"另外，財政部去年9月推動網紅課稅，截至今年6月底，有1,242名網紅需辦理稅籍登記，累計繳納的營業稅有5,261萬，平均每個人大概4.2萬元，網紅直播主透過廣告分潤、會員訂閱、抖內以及業配來取得收入，依法納稅，我想這個很好啦！","quality":0.967},{"speaker":"林委員思銘","start":"2026-07-22T10:34:37+08:00","guessed":false,"end":"2026-07-22T10:35:12.615385+08:00","text":"但是有網紅創作者表示他的收入真的沒有想像中那麼好賺，普通分潤就是業配之外，還要繳納平臺分潤的稅，而在國外平臺分潤的時候，就已經有抽成了，所以對他們來講，已經先被剝了一層皮，對創作者而言，同一筆分潤經過平臺抽成、境外預扣及國內課稅後，實際所得確實受到多層減損。","quality":0.992},{"speaker":"林委員思銘","start":"2026-07-22T10:35:13.666667+08:00","guessed":false,"end":"2026-07-22T10:35:39.750000+08:00","text":"請問部長，在現在人手一機的時代，人人都有機會成為網紅，而網紅的型態也非常多，有遊戲類、歌唱類的直播主、有帶貨、精品拍賣類的直播主，也有影片創作類YouTuber等等，對於網紅的認定，財政部是否有擬定一套標準？","quality":0.978},{"speaker":"莊部長翠雲","start":"2026-07-22T10:35:40.400000+08:00","guessed":false,"end":"2026-07-22T10:35:41.600000+08:00","text":"謝謝委員。","quality":1},{"speaker":"莊部長翠雲","start":"2026-07-22T10:35:42.529412+08:00","guessed":false,"end":"2026-07-22T10:36:02.727273+08:00","text":"對於現在整個數位化的情況下，商業行為就越來越多變化，跟傳統有很大的差異，尤其是網紅的交易模式，所以在營業稅跟所得稅的部分，財政部都已經訂了一些相關的作業規範，給予一些相關的輔導。","quality":0.927},{"speaker":"莊部長翠雲","start":"2026-07-22T10:36:03+08:00","guessed":false,"end":"2026-07-22T10:36:33.785714+08:00","text":"至於課稅過程當中，當然您剛剛提的是有一些網紅的表達，在營業稅裡面，他的銷售額必須也要達到營業稅的起點才有可能課稅；在個人所得的部分，我們是歸類為執行業務收入，當然這個部分可以扣掉相關的成本、費用，都可以算的，這個部分在執行過程當中如果有什麼需要我們再做協助的部分，國稅局也很願意協助。","quality":0.939},{"speaker":"林委員思銘","start":"2026-07-22T10:36:34.181818+08:00","guessed":false,"end":"2026-07-22T10:36:37.800000+08:00","text":"部長，我剛剛問的是，對於網紅，你們有沒有擬定標準？","quality":0.905},{"speaker":"莊部長翠雲","start":"2026-07-22T10:36:37.800000+08:00","guessed":true,"end":"2026-07-22T10:36:38.800000+08:00","text":"相關的……","quality":0},{"speaker":"林委員思銘","start":"2026-07-22T10:36:38+08:00","guessed":false,"end":"2026-07-22T10:36:45.833333+08:00","text":"因為網紅有大網紅、小網紅，有些人可能他真的收入沒那麼多，有沒有一個認定的標準？","quality":0.857},{"speaker":"莊部長翠雲","start":"2026-07-22T10:36:46.210526+08:00","guessed":false,"end":"2026-07-22T10:36:53.846154+08:00","text":"大跟小當然我們是看他收入的情況、他的銷售額等等來做區隔，我想稽徵實務的部分是不是可以由署長來做補充？謝謝。","quality":0.857},{"speaker":"林委員思銘","start":"2026-07-22T10:36:54+08:00","guessed":false,"end":"2026-07-22T10:36:54.600000+08:00","text":"好，請署長。","quality":1},{"speaker":"樓署長美鐘","start":"2026-07-22T10:36:56+08:00","guessed":false,"end":"2026-07-22T10:36:56.428571+08:00","text":"委員好。","quality":1},{"speaker":"樓署長美鐘","start":"2026-07-22T10:36:56.642857+08:00","guessed":false,"end":"2026-07-22T10:37:22.785714+08:00","text":"我這裡做一點簡單的補充，因為事實上在網紅課稅有作業規範之後，我們都有交給各國稅局要進行輔導，輔導期限是到今年的6月30號，這個過程大概有將近半年多，國稅局都會針對不管是大小網紅，我們用各式各樣的宣導方式，甚至做個別的課程宣導來做輔導。","quality":0.981},{"speaker":"林委員思銘","start":"2026-07-22T10:37:23+08:00","guessed":false,"end":"2026-07-22T10:37:43.833333+08:00","text":"署長，我問你一個小問題，有一些網紅本身是有營業登記的營業人，再透過社群媒體成為網紅，所以讓經營的事業更廣為人知，像這類情況會如何認定？","quality":0.967},{"speaker":"林委員思銘","start":"2026-07-22T10:37:44+08:00","guessed":false,"end":"2026-07-22T10:37:52.666667+08:00","text":"原本已經在繳納營業稅的營業人是否會因為當了網紅而要再被多課網紅稅？","quality":0.938},{"speaker":"林委員思銘","start":"2026-07-22T10:37:53+08:00","guessed":false,"end":"2026-07-22T10:37:54.818182+08:00","text":"他本身已經繳了營業稅了，他直播賣貨……","quality":0.688},{"speaker":"樓署長美鐘","start":"2026-07-22T10:37:56+08:00","guessed":false,"end":"2026-07-22T10:38:17.800000+08:00","text":"報告委員，因為營業稅的課稅範圍一定都是有銷售貨物或勞務，所以不管他今天是不是……就算他原來就已經是有辦登記的營業人，他如果有相關銷售收入的時候就要依照規定來繳納營業稅，不會多繳也不會重複繳。","quality":0.898},{"speaker":"林委員思銘","start":"2026-07-22T10:38:18+08:00","guessed":false,"end":"2026-07-22T10:38:21.888889+08:00","text":"但是因為他是網紅又有賺錢，還是會扣他的網紅稅，這個還是要繳稅……","quality":0.714},{"speaker":"樓署長美鐘","start":"2026-07-22T10:38:22+08:00","guessed":false,"end":"2026-07-22T10:38:24.727273+08:00","text":"那是因為他的銷售有增加。","quality":1},{"speaker":"林委員思銘","start":"2026-07-22T10:38:25+08:00","guessed":false,"end":"2026-07-22T10:38:25.500000+08:00","text":"OK、OK。","quality":0.5},{"speaker":"樓署長美鐘","start":"2026-07-22T10:38:26.200000+08:00","guessed":false,"end":"2026-07-22T10:38:27.500000+08:00","text":"謝謝委員。謝謝。","quality":1},{"speaker":"林委員思銘","start":"2026-07-22T10:38:28+08:00","guessed":false,"end":"2026-07-22T10:38:30.750000+08:00","text":"另外，我再最後一題請教部長。","quality":1},{"speaker":"林委員思銘","start":"2026-07-22T10:38:31+08:00","guessed":false,"end":"2026-07-22T10:38:46.555556+08:00","text":"部長，根據今天最新的報導，美國依據1974年貿易法122條款對全球課徵為期150天、10%的暫時性關稅，預計在24日（後天）就要到期。","quality":0.891},{"speaker":"林委員思銘","start":"2026-07-22T10:38:47.375000+08:00","guessed":false,"end":"2026-07-22T10:39:11.777778+08:00","text":"川普政府表明將改用該貿易法的301條款，以「未防止強迫勞動產品流通」為由，對全球60國徵收10%或12.5%的關稅，請教部長，對於美方對我國課徵的稅率大概是多少，目前我們有沒有掌握？","quality":0.932},{"speaker":"莊部長翠雲","start":"2026-07-22T10:39:13+08:00","guessed":false,"end":"2026-07-22T10:39:39+08:00","text":"跟委員報告，這個部分由經貿辦公室跟美方他們一直持續在做密切聯繫，也就是說122條款在7月24號屆期以後，後續301條款包含禁止強迫勞動產品的進口以及產能過剩部分的調查，經貿辦公室也持續跟美方在做相關的聯繫跟討論。","quality":0.967},{"speaker":"林委員思銘","start":"2026-07-22T10:39:39+08:00","guessed":true,"end":"2026-07-22T10:39:40+08:00","text":"所以有掌握情況？對。","quality":0},{"speaker":"莊部長翠雲","start":"2026-07-22T10:39:40+08:00","guessed":false,"end":"2026-07-22T10:39:41.250000+08:00","text":"相關他們一定都有掌握……","quality":0.5},{"speaker":"林委員思銘","start":"2026-07-22T10:39:42+08:00","guessed":false,"end":"2026-07-22T10:39:44.812500+08:00","text":"掌握的情況大概可以跟我們講一下嗎？","quality":1},{"speaker":"莊部長翠雲","start":"2026-07-22T10:39:45+08:00","guessed":false,"end":"2026-07-22T10:39:46.818182+08:00","text":"相關的資料需要我們提供，我們也都持續提供。","quality":0.579},{"speaker":"林委員思銘","start":"2026-07-22T10:39:47+08:00","guessed":false,"end":"2026-07-22T10:39:50.777778+08:00","text":"就是未來臺灣大概會課徵一樣是10%嗎？","quality":1},{"speaker":"莊部長翠雲","start":"2026-07-22T10:39:51+08:00","guessed":false,"end":"2026-07-22T10:39:55.285714+08:00","text":"這個部分經貿辦公室可能會掌握得比我們更為精確。","quality":0.864},{"speaker":"林委員思銘","start":"2026-07-22T10:39:57+08:00","guessed":false,"end":"2026-07-22T10:39:58.714286+08:00","text":"你沒有跨部會去跟他了解一下？","quality":1},{"speaker":"莊部長翠雲","start":"2026-07-22T10:39:59+08:00","guessed":false,"end":"2026-07-22T10:40:08.875000+08:00","text":"我們持續有提供相關的資料，因為他們要跟美方去做聯繫的時候需要我們國內的資料，屬於財政部的部分我們都一直在提供。","quality":0.962},{"speaker":"林委員思銘","start":"2026-07-22T10:40:09+08:00","guessed":false,"end":"2026-07-22T10:40:14.833333+08:00","text":"依照財政部的了解，我剛剛問你，你有沒有掌握到我們的稅率大概會落在哪裡？","quality":0.875},{"speaker":"莊部長翠雲","start":"2026-07-22T10:40:15+08:00","guessed":false,"end":"2026-07-22T10:40:16.857143+08:00","text":"這個部分我沒有辦法在這邊說明，謝謝。","quality":0.875},{"speaker":"林委員思銘","start":"2026-07-22T10:40:18+08:00","guessed":false,"end":"2026-07-22T10:40:18.500000+08:00","text":"好，了解，謝謝。","quality":0.4},{"speaker":"莊部長翠雲","start":"2026-07-22T10:40:19+08:00","guessed":false,"end":"2026-07-22T10:40:21.250000+08:00","text":"謝謝委員，謝謝。","quality":0.667},{"speaker":"主席","start":"2026-07-22T10:40:22.250000+08:00","guessed":false,"end":"2026-07-22T10:40:23.750000+08:00","text":"謝謝林思敏委員。","quality":1},{"speaker":"主席","start":"2026-07-22T10:40:24+08:00","guessed":false,"end":"2026-07-22T10:40:30.714286+08:00","text":"接下來請林岱樺委員、林岱樺委員，林岱樺委員不在。","quality":0.857},{"speaker":"主席","start":"2026-07-22T10:40:31+08:00","guessed":false,"end":"2026-07-22T10:40:32.272727+08:00","text":"下一位請吳秉叡召委。","quality":0.667}]},"gazette":{"lineno":440,"blocks":[["林委員思銘：（10時30分）謝謝主席。請財政部莊部長。"],["主席（李委員坤城代）：請莊部長。"],["莊部長翠雲：委員好。"],["林委員思銘：部長早。部長，我們今天針對遺產及贈與稅法第十五條的修正，現行第十五條規定，被繼承人死亡前兩年內贈與配偶或法定繼承人等特定對象之財產，需視為遺產，併入遺產總額課稅，原本是為了防止被繼承人在死亡前移轉財產、規避遺產稅，當然租稅漏洞要防堵，但並沒有完善的規範，因為某筆受贈財產所增加的遺產稅，究竟應由受贈人來負擔，還是由全體繼承人來共同負擔產生爭議，所以憲法法庭在113年10月28號做出第11號判決，明確指出受贈人是被繼承人的配偶，卻由其他繼承人以自己繼承的財產來代替配偶負擔因受贈財產所增加的遺產稅，等於要求沒有取得該筆遺產利益的繼承人也需要承擔稅負，有違平等原則以及量能課稅原則，憲法法庭要求應於兩年內來修法。本席以及許多委員都陸續提出修法，今天我們進行法案詢答及審查，今天是115年7月22號，你的報告說財政部目前的版本已經提到行政院審查，本席比較好奇的是為什麼財政部不能夠儘早提出讓行政院儘早核定，將行政院的版本今天就送到立法院來併案審查，讓整個討論有更多的空間，為什麼？"],["莊部長翠雲：財政部研擬草案的過程當中，我們也收集各方意見，以及究竟要怎麼樣在法條裡面訂得更詳細，我們真的也是花了一些時間，也邀集各國稅局一起來討論，我們也已經在今年初送到行政院去……"],["樓署長美鐘：4月。"],["林委員思銘：4月就送到行政院。"],["莊部長翠雲：行政院的政委也已經審查了，我相信行政院很快就會送請大院來做審議。"],["林委員思銘：所以部長，財政部在4月就已經把修法版本送到行政院了？"],["莊部長翠雲：是的、是的。"],["林委員思銘：行政院審了三個月，到現在還沒進來？"],["莊部長翠雲：行政院當然也有邀同我們法規會等等一起來討論，大概都已經審議完畢了。"],["林委員思銘：部長，您講4月送，這點我就肯定啦！因為我們過去看到好幾個部會，對於憲法法庭的判決要求應於幾年內提出修法，一直都到壓線才提出啊！我們希望未來有關憲法法庭判決要做修法的要求，不管是各部會或者行政院儘速提出來，而不是等到今天在詢答、審查了，我們都還沒看到院版，我想這很可惜，不是讓委員會去等院版進來，而是院版先進來，我們委員陸續提出來，我想這樣可能比較能增加討論的空間，讓版本修得更好，好不好？這是我的一個建議。"],["莊部長翠雲：謝謝委員，我想這樣的併案審查可以讓其更周延，謝謝委員的指教。"],["林委員思銘：是，謝謝。另外，財政部去年9月推動網紅課稅，截至今年6月底，有1,242名網紅需辦理稅籍登記，累計繳納的營業稅有5,261萬，平均每個人大概4.2萬元，網紅直播主透過廣告分潤、會員訂閱、抖內以及業配來取得收入，依法納稅，我想這個很好啦！但是有網紅創作者表示他的收入真的沒有想像中那麼好賺，普通分潤就是業配之外，還要繳納平臺分潤的稅，而在國外平臺分潤的時候，就已經有抽成了，所以對他們來講，已經先被剝了一層皮，對創作者而言，同一筆分潤經過平臺抽成、境外預扣及國內課稅後，實際所得確實受到多層減損。請問部長，在現在人手一機的時代，人人都有機會成為網紅，而網紅的型態也非常多，有遊戲類、歌唱類的直播主、有帶貨、精品拍賣類的直播主，也有影片創作類YouTuber等等，對於網紅的認定，財政部是否有擬定一套標準？"],["莊部長翠雲：謝謝委員。對於現在整個數位化的情況下，商業行為就越來越多變化，跟傳統有很大的差異，尤其是網紅的交易模式，所以在營業稅跟所得稅的部分，財政部都已經訂了一些相關的作業規範，給予一些相關的輔導。至於課稅過程當中，當然您剛剛提的是有一些網紅的表達，在營業稅裡面，他的銷售額必須也要達到營業稅的起點才有可能課稅；在個人所得的部分，我們是歸類為執行業務收入，當然這個部分可以扣掉相關的成本、費用，都可以算的，這個部分在執行過程當中如果有什麼需要我們再做協助的部分，國稅局也很願意協助。"],["林委員思銘：部長，我剛剛問的是，對於網紅，你們有沒有擬定標準？"],["莊部長翠雲：相關的……"],["林委員思銘：因為網紅有大網紅、小網紅，有些人可能他真的收入沒那麼多，有沒有一個認定的標準？"],["莊部長翠雲：大跟小當然我們是看他收入的情況、他的銷售額等等來做區隔，我想稽徵實務的部分是不是可以由署長來做補充？謝謝。"],["林委員思銘：好，請署長。"],["樓署長美鐘：委員好。我這裡做一點簡單的補充，因為事實上在網紅課稅有作業規範之後，我們都有交給各國稅局要進行輔導，輔導期限是到今年的6月30號，這個過程大概有將近半年多，國稅局都會針對不管是大小網紅，我們用各式各樣的宣導方式，甚至做個別的課程宣導來做輔導。"],["林委員思銘：署長，我問你一個小問題，有一些網紅本身是有營業登記的營業人，再透過社群媒體成為網紅，所以讓經營的事業更廣為人知，像這類情況會如何認定？原本已經在繳納營業稅的營業人是否會因為當了網紅而要再被多課網紅稅？他本身已經繳了營業稅了，他直播賣貨……"],["樓署長美鐘：報告委員，因為營業稅的課稅範圍一定都是有銷售貨物或勞務，所以不管他今天是不是……就算他原來就已經是有辦登記的營業人，他如果有相關銷售收入的時候就要依照規定來繳納營業稅，不會多繳也不會重複繳。"],["林委員思銘：但是因為他是網紅又有賺錢，還是會扣他的網紅稅，這個還是要繳稅……"],["樓署長美鐘：那是因為他的銷售有增加。"],["林委員思銘：OK、OK。"],["樓署長美鐘：謝謝委員。"],["林委員思銘：謝謝。另外，我再最後一題請教部長。部長，根據今天最新的報導，美國依據1974年貿易法122條款對全球課徵為期150天、10%的暫時性關稅，預計在24日（後天）就要到期。川普政府表明將改用該貿易法的301條款，以「未防止強迫勞動產品流通」為由，對全球60國徵收10%或12.5%的關稅，請教部長，對於美方對我國課徵的稅率大概是多少，目前我們有沒有掌握？"],["莊部長翠雲：跟委員報告，這個部分由經貿辦公室跟美方他們一直持續在做密切聯繫，也就是說122條款在7月24號屆期以後，後續301條款包含禁止強迫勞動產品的進口以及產能過剩部分的調查，經貿辦公室也持續跟美方在做相關的聯繫跟討論。"],["林委員思銘：所以有掌握情況？"],["莊部長翠雲：對。相關他們一定都有掌握……"],["林委員思銘：掌握的情況大概可以跟我們講一下嗎？"],["莊部長翠雲：相關的資料需要我們提供，我們也都持續提供。"],["林委員思銘：就是未來臺灣大概會課徵一樣是10%嗎？"],["莊部長翠雲：這個部分經貿辦公室可能會掌握得比我們更為精確。"],["林委員思銘：你沒有跨部會去跟他了解一下？"],["莊部長翠雲：我們持續有提供相關的資料，因為他們要跟美方去做聯繫的時候需要我們國內的資料，屬於財政部的部分我們都一直在提供。"],["林委員思銘：依照財政部的了解，我剛剛問你，你有沒有掌握到我們的稅率大概會落在哪裡？"],["莊部長翠雲：這個部分我沒有辦法在這邊說明，謝謝。"],["林委員思銘：好，了解，謝謝。"],["莊部長翠雲：謝謝委員，謝謝。"],["主席：謝謝林思敏委員。","接下來請林岱樺委員、林岱樺委員，林岱樺委員不在。","下一位請吳秉叡召委。"]],"agenda":{"page_end":408,"meet_id":"委員會-11-5-20-23","speakers":["吳秉叡","林楚茵","張智倫","賴士葆","林倩綺","林德福","郭國文","賴惠員","劉書彬","李坤城","林思銘","顏寬恒","李彥秀","王世堅","羅明才","鍾佳濱","許忠信","陳玉珍"],"page_start":361,"meetingDate":["2026-07-22"],"gazette_id":"1156601","agenda_lcidc_ids":["1156601_00009"],"meet_name":"立法院第11屆第5會期財政委員會第23次全體委員會議紀錄","content":"一、審查「遺產及贈與稅法」12案：（詢答）(一)本院委員吳秉叡等19人、委員郭昱晴等16人、\n委員林楚茵等16人、委員王美惠等17人、委員李坤城等19人、委員郭國文等21人分別擬具「遺產\n及贈與稅法部分條文修正草案」等6案、(二)本院委員賴惠員等16人擬具「遺產及贈與稅法第六\n條、第十五條及第十七條之一條文修正草案」案、(三)本院委員王鴻薇等18人、委員林思銘等18\n人分別擬具「遺產及贈與稅法第十五條條文修正草案」等2案、(四)本院委員張智倫等17人擬具\n「遺產及贈與稅法第十五條及第十七條之一條文修正草案」案、(五)本院委員李彥秀等16人擬具\n「遺產及贈與稅法第十五條、第十七條之一及第二十九條條文修正草案」案、(六)本院委員賴士\n葆等26 人擬具「遺產及贈與稅法第三十條及第四十一條條文修正草案」案；二、審查「土地稅\n法」9案：（詢答）(一)本院委員李坤城等18人、委員馬文君等20人分別擬具「土地稅法增訂第\n十七條之一條文草案」等2案、(二)行政院函請審議、本院委員王美惠等 18人、委員傅崐萁等19\n人、委員李彥秀等18人、委員林倩綺等19人、委員賴士葆等41人、委員鄭天財 Sra Kacaw 等17人\n分別擬具「土地稅法第十七條之一及第十九條條文修正草案」等7案；三、審查「房屋稅條例」9\n案：（詢答）(一)本院委員李坤城等19人、委員馬文君等21人分別擬具「房屋稅條例增訂第五條\n之一條文草案」等2案、(二)行政院函請審議、本院委員王美惠等19人、委員傅崐萁等19人、委\n員李彥秀等18人、委員林倩綺等19人、委員賴士葆等41人、委員鄭天財 Sra Kacaw 等17人分別擬\n具「房屋稅條例第五條之一及第六條條文修正草案」等7案","agenda_id":"1156601_00017"}}},"supported_relations":[],"relations":[]}