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":0.96},{"speaker":"李委員彥秀","start":"2026-07-22T11:06:40+08:00","guessed":false,"end":"2026-07-22T11:06:53.785714+08:00","text":"所以我想請教部長，如果未來再有類似的案子走到憲法法庭，財政部對這件事情的看法如何？","quality":1},{"speaker":"李委員彥秀","start":"2026-07-22T11:06:54+08:00","guessed":false,"end":"2026-07-22T11:07:02.727273+08:00","text":"既然我們現在認為遺產歸誰拿，稅負就應該跟著誰，那你怎麼去看待這件事情？","quality":0.938},{"speaker":"李委員彥秀","start":"2026-07-22T11:07:03+08:00","guessed":false,"end":"2026-07-22T11:07:15.818182+08:00","text":"因為這個案子最後是和解了，家屬還負擔得起，多繳是沒關係，他幫寺廟多繳，但是這件事情跟我們現在修法的方向是相違背的，我想問部長的意見是什麼？","quality":0.937},{"speaker":"莊部長翠雲","start":"2026-07-22T11:07:16+08:00","guessed":false,"end":"2026-07-22T11:07:24.818182+08:00","text":"是，委員上次有質詢這件個案，我們賦稅署也去了解，是不是由賦稅署來就這個部分說明？","quality":0.889},{"speaker":"李委員彥秀","start":"2026-07-22T11:07:25.333333+08:00","guessed":false,"end":"2026-07-22T11:07:26.666667+08:00","text":"簡短，好不好？","quality":1},{"speaker":"李委員彥秀","start":"2026-07-22T11:07:27+08:00","guessed":false,"end":"2026-07-22T11:07:28.777778+08:00","text":"因為我今天時間有限。","quality":1},{"speaker":"樓署長美鐘","start":"2026-07-22T11:07:29+08:00","guessed":false,"end":"2026-07-22T11:07:29+08:00","text":"委員好。","quality":0.333},{"speaker":"樓署長美鐘","start":"2026-07-22T11:07:29.250000+08:00","guessed":false,"end":"2026-07-22T11:07:35.666667+08:00","text":"委員剛剛提的那個案子，誠如委員了解的，因為他是有餽贈……","quality":0.833},{"speaker":"李委員彥秀","start":"2026-07-22T11:07:36+08:00","guessed":false,"end":"2026-07-22T11:07:36.666667+08:00","text":"我不談個案。","quality":0.6},{"speaker":"李委員彥秀","start":"2026-07-22T11:07:38+08:00","guessed":false,"end":"2026-07-22T11:07:45+08:00","text":"其實部長、署長，今天我沒有要跟你們談個案，我覺得這是一個納稅義務人跟受益人的錯置……對。","quality":0.895},{"speaker":"李委員彥秀","start":"2026-07-22T11:07:46+08:00","guessed":false,"end":"2026-07-22T11:08:11.666667+08:00","text":"我們現在的精神是遺產歸誰拿，誰就要就那部分繳稅，我是指未來如果再有類似案子的話，現在憲法法庭已經解釋了，你剛剛也說修法方向是錢歸誰拿即遺產歸誰，誰就該繳稅，類似這樣的案子其實是納稅義務人跟受益人的錯置，未來有類似的案子到底應該由誰來負擔這個稅負？","quality":0.948},{"speaker":"李委員彥秀","start":"2026-07-22T11:08:14.444444+08:00","guessed":false,"end":"2026-07-22T11:08:15.777778+08:00","text":"可不可以問你精神跟方向？","quality":0.636},{"speaker":"李委員彥秀","start":"2026-07-22T11:08:16+08:00","guessed":false,"end":"2026-07-22T11:08:19.800000+08:00","text":"既然我們今天修法的方向是這樣子，錢歸誰拿，誰就該繳稅。","quality":1},{"speaker":"樓署長美鐘","start":"2026-07-22T11:08:20.923077+08:00","guessed":false,"end":"2026-07-22T11:08:35.333333+08:00","text":"今天修法的內容是生前兩年內的贈與，如果今天是兩年內的贈與，因為我們是特定的對象，比如包括配偶或者原來的順位繼承人，如果是一般的話……","quality":0.8},{"speaker":"李委員彥秀","start":"2026-07-22T11:08:35.555556+08:00","guessed":false,"end":"2026-07-22T11:08:41.500000+08:00","text":"如果是一個寺廟，這個寺廟又剛好不是財團法人，只是一般的寺廟，沒有登記的，那該誰繳？","quality":0.778},{"speaker":"樓署長美鐘","start":"2026-07-22T11:08:43+08:00","guessed":false,"end":"2026-07-22T11:08:56.857143+08:00","text":"因為那個不會列入兩年內的繼承，就不會是擬制遺產，因為擬制遺產是針對生前兩年內贈與特定親屬，還有包括這些……","quality":0.917},{"speaker":"李委員彥秀","start":"2026-07-22T11:08:57+08:00","guessed":false,"end":"2026-07-22T11:09:01.833333+08:00","text":"但它算是遺產，如果是兩年內的話，這還是算遺產啊！","quality":0.857},{"speaker":"樓署長美鐘","start":"2026-07-22T11:09:02+08:00","guessed":false,"end":"2026-07-22T11:09:14.400000+08:00","text":"不是，兩年內的贈與，依照遺贈稅法第十五條規定，是贈與特定人，就是有關係的，主要……","quality":0.735},{"speaker":"李委員彥秀","start":"2026-07-22T11:09:15.400000+08:00","guessed":false,"end":"2026-07-22T11:09:16.600000+08:00","text":"如果三年，它算遺產嗎？","quality":0.444},{"speaker":"李委員彥秀","start":"2026-07-22T11:09:20+08:00","guessed":false,"end":"2026-07-22T11:09:21.857143+08:00","text":"不要講兩年，如果三年算遺產嗎？","quality":0.846},{"speaker":"樓署長美鐘","start":"2026-07-22T11:09:22.250000+08:00","guessed":false,"end":"2026-07-22T11:09:35.800000+08:00","text":"因為他那個案子……委員不談個案，但是委員知道那件個案是因為涉及保險的問題，有另外一個層面的問題，如果單純只是贈與，就不會進入……","quality":0.946},{"speaker":"李委員彥秀","start":"2026-07-22T11:09:36.666667+08:00","guessed":false,"end":"2026-07-22T11:10:08.750000+08:00","text":"沒關係，不管是否為保險，這件個案其實已經和解，我沒有要處理個案，但是我的意思是，按照這個精神，不管是兩年內、三年內或五年之間（遺產稅核課期限為），五年如果有類似這樣狀況的話，就精神來說，遺產歸誰，稅負就應該由誰來負擔，不管是不是財團法人，或沒有登記成財團法人的寺廟，或第三方受益人。","quality":0.782},{"speaker":"樓署長美鐘","start":"2026-07-22T11:10:09.800000+08:00","guessed":false,"end":"2026-07-22T11:10:17.785714+08:00","text":"跟委員報告，我們有遺產稅及贈與稅，贈與稅就是補充、為了避免規避遺產稅的問題。","quality":0.706},{"speaker":"樓署長美鐘","start":"2026-07-22T11:10:18.444444+08:00","guessed":false,"end":"2026-07-22T11:10:25.833333+08:00","text":"基本上，如果是贈與給一般的人，不管兩年內、一年內都沒有問題，不會被拉回來計入遺產總額……","quality":0.763},{"speaker":"李委員彥秀","start":"2026-07-22T11:10:27+08:00","guessed":false,"end":"2026-07-22T11:10:30.800000+08:00","text":"如果類似用保險的方式、用躉繳的方式，請問怎麼處理？","quality":0.818},{"speaker":"樓署長美鐘","start":"2026-07-22T11:10:31+08:00","guessed":false,"end":"2026-07-22T11:10:33.818182+08:00","text":"那就是另外一個議題。","quality":1},{"speaker":"樓署長美鐘","start":"2026-07-22T11:10:34+08:00","guessed":false,"end":"2026-07-22T11:10:39.857143+08:00","text":"也就是說，並不是單純的贈與，而且要看保險……","quality":0.778},{"speaker":"李委員彥秀","start":"2026-07-22T11:10:40+08:00","guessed":false,"end":"2026-07-22T11:10:41.833333+08:00","text":"他有指定受益人，他一樣有指定受益人。","quality":0.75},{"speaker":"樓署長美鐘","start":"2026-07-22T11:10:42+08:00","guessed":false,"end":"2026-07-22T11:10:51.750000+08:00","text":"如果今天他指定的受益人是屬於特種……指定的特定親屬，包括配偶、包括他的各順位繼承人……","quality":0.784},{"speaker":"李委員彥秀","start":"2026-07-22T11:10:52+08:00","guessed":false,"end":"2026-07-22T11:10:54.857143+08:00","text":"沒有，我指的是如果還是寺廟的話呢？","quality":0.933},{"speaker":"樓署長美鐘","start":"2026-07-22T11:10:55.333333+08:00","guessed":false,"end":"2026-07-22T11:10:57.875000+08:00","text":"如果是一般的人就是贈與稅、就是一般的贈與稅，不會……","quality":0.409},{"speaker":"李委員彥秀","start":"2026-07-22T11:10:58.285714+08:00","guessed":false,"end":"2026-07-22T11:11:01.833333+08:00","text":"是寺廟的話，也一樣課寺廟贈與稅嗎？","quality":0.733},{"speaker":"李委員彥秀","start":"2026-07-22T11:11:01.833333+08:00","guessed":true,"end":"2026-07-22T11:11:02.833333+08:00","text":"不是吧？","quality":0},{"speaker":"樓署長美鐘","start":"2026-07-22T11:11:02+08:00","guessed":false,"end":"2026-07-22T11:11:02.833333+08:00","text":"就是課贈與稅。","quality":0.667},{"speaker":"樓署長美鐘","start":"2026-07-22T11:11:03.600000+08:00","guessed":false,"end":"2026-07-22T11:11:13.700000+08:00","text":"贈與稅跟遺產稅的稅率是一樣的，不會在被繼承人死亡時再拉回來做擬制遺產。","quality":0.909},{"speaker":"李委員彥秀","start":"2026-07-22T11:11:14+08:00","guessed":false,"end":"2026-07-22T11:11:50.833333+08:00","text":"我是這樣認定，部長，我的建議是這樣，大法官點名說應該回歸到遺產歸誰，就由誰繳稅，就邏輯上來說，我的看法是包括保險單也好，受益人哪怕是財團法人或外面的公益團體，我都認為不應該是……因為已經捐出去了，有指定第三方，所以不應該由繼承人來繳遺產稅，因為沒有實質所得，我的精神是這樣，我今天答詢的重點在這裡。","quality":0.955},{"speaker":"李委員彥秀","start":"2026-07-22T11:11:51.461538+08:00","guessed":false,"end":"2026-07-22T11:12:09.818182+08:00","text":"我覺得在總遺產稅制的架構當中，針對實質取得，包括保險給付，還有非繼承人受益人的部分，到底遺產的分擔比例、稅負，或者是代位求償，都應該有相關的補救機制在裡面討論才對。","quality":0.919},{"speaker":"李委員彥秀","start":"2026-07-22T11:12:10+08:00","guessed":false,"end":"2026-07-22T11:12:13.846154+08:00","text":"包括剛才我講的個案，其實應該做這樣的思考才對。","quality":1},{"speaker":"李委員彥秀","start":"2026-07-22T11:12:14+08:00","guessed":false,"end":"2026-07-22T11:12:31.272727+08:00","text":"也就是說，應該回歸大法官的解釋，遺產歸誰，哪怕是財團法人、哪怕是公益團體，甚或沒有被登記成財團法人的寺廟，我都覺得不應該把遺產稅回歸到總額裡面，由繼承人負擔，這是我要提的精神。","quality":0.937},{"speaker":"李委員彥秀","start":"2026-07-22T11:12:32+08:00","guessed":false,"end":"2026-07-22T11:12:41.272727+08:00","text":"另外，我要跟部長討論最近高雄所發生的一則新聞，也就是未來包括出售、繼承；包括贈與的房地產問題。","quality":0.81},{"speaker":"李委員彥秀","start":"2026-07-22T11:12:42+08:00","guessed":false,"end":"2026-07-22T11:12:56.600000+08:00","text":"我這邊有一個個案……現在繼承的稅率會從45%調到15%，這是針對買賣的部分，對此我給予肯定，對納稅人來說當然是好事。","quality":0.854},{"speaker":"李委員彥秀","start":"2026-07-22T11:12:57+08:00","guessed":false,"end":"2026-07-22T11:13:04.111111+08:00","text":"但我這邊有一個個案，跟土地繼承有關，而財政部在112年針對未來繼承有函釋。","quality":0.677},{"speaker":"李委員彥秀","start":"2026-07-22T11:13:04.333333+08:00","guessed":false,"end":"2026-07-22T11:13:31.750000+08:00","text":"民眾甲君陳情說他的父親在65年購置了房地產，後來父親在106年過世了，由母親繼承，107年母親過世，由甲君繼承，113年甲君將房子出售，就被罰了稅款，重點是105年1月1號發布房地合一稅。","quality":0.643},{"speaker":"李委員彥秀","start":"2026-07-22T11:13:32.800000+08:00","guessed":false,"end":"2026-07-22T11:13:50.333333+08:00","text":"假設甲母在105年之前過世，甲君在105年就繼承了同樣的房子，如此是不是就沒有房地合一稅的問題，即符合舊制，對不對？","quality":0.787},{"speaker":"莊部長翠雲","start":"2026-07-22T11:13:51+08:00","guessed":false,"end":"2026-07-22T11:14:01.777778+08:00","text":"委員，您剛剛提到保險躉售，還有贈與寺廟及這個個案，是不是會後請賦稅署跟您做說明，好嗎？","quality":0.789},{"speaker":"李委員彥秀","start":"2026-07-22T11:14:02+08:00","guessed":false,"end":"2026-07-22T11:14:10.785714+08:00","text":"部長，我提的不是個案、我提的不是個案，我提的是精神的問題，到底新舊制的認定該怎麼去做處理？","quality":0.975},{"speaker":"李委員彥秀","start":"2026-07-22T11:14:11+08:00","guessed":false,"end":"2026-07-22T11:14:19.600000+08:00","text":"我提的是憲法的精神，是不是有違反平等原則的問題，是公平性的問題，這點你們應該去做思考。","quality":0.897},{"speaker":"李委員彥秀","start":"2026-07-22T11:14:20+08:00","guessed":false,"end":"2026-07-22T11:14:37.857143+08:00","text":"因為同一個房子、同一個家庭，中間並沒有買賣，只是父親過世，房子先由母親繼承，最後由兒子繼承，如果母親過世得更早，直接由兒子繼承的話，就沒有房地合一稅的問題，就符合用舊制。","quality":0.787},{"speaker":"李委員彥秀","start":"2026-07-22T11:14:38+08:00","guessed":false,"end":"2026-07-22T11:14:47.857143+08:00","text":"所以我提的是精神上的問題，而不是繼承幾次的問題，他不是因為買賣而獲利，部長，你了解我的意思嗎？謝謝……","quality":0.886},{"speaker":"莊部長翠雲","start":"2026-07-22T11:14:48+08:00","guessed":false,"end":"2026-07-22T11:14:54.846154+08:00","text":"了解、了解，委員所提的精神出發點是基於合理性，我們都接受，我們會後再跟委員做說明……","quality":0.833},{"speaker":"李委員彥秀","start":"2026-07-22T11:14:55+08:00","guessed":false,"end":"2026-07-22T11:14:59.785714+08:00","text":"我覺得你們應該在總架構下去想一下這個問題該怎麼去處理，好不好？","quality":0.862},{"speaker":"莊部長翠雲","start":"2026-07-22T11:15:00.333333+08:00","guessed":false,"end":"2026-07-22T11:15:01.500000+08:00","text":"是、是，謝謝委員。","quality":1},{"speaker":"主席","start":"2026-07-22T11:15:02+08:00","guessed":false,"end":"2026-07-22T11:15:03.714286+08:00","text":"現在休息5分鐘。","quality":1},{"speaker":"主席","start":"2026-07-22T11:15:04.214286+08:00","guessed":true,"end":"2026-07-22T11:15:05.357143+08:00","text":"休息（11時15分）","quality":0},{"speaker":"主席","start":"2026-07-22T11:15:05.657143+08:00","guessed":true,"end":"2026-07-22T11:15:07.371429+08:00","text":"繼續開會（11時20分）","quality":0},{"speaker":"主席","start":"2026-07-22T11:15:07.671429+08:00","guessed":true,"end":"2026-07-22T11:15:09.385714+08:00","text":"現在繼續開會。","quality":0},{"speaker":"主席","start":"2026-07-22T11:15:09.685714+08:00","guessed":true,"end":"2026-07-22T11:15:12.828571+08:00","text":"下一位請王世堅委員質詢。","quality":0}]},"gazette":{"lineno":558,"blocks":[["李委員彥秀：（11時3分）請部長。"],["主席：請財政部莊部長。"],["莊部長翠雲：委員好。"],["李委員彥秀：部長好。我們今天討論遺贈稅法，最主要是在113年的時候有一個憲法法庭的判決，關於擬制遺產的部分要求2年內要修法，現在是用作業原則在處理，對不對？部長，2年時間有一點久，有沒有行政院版？"],["莊部長翠雲：已經報行政院，政務委員審查完畢，我們應該近期就會報到大院來進行審議。"],["李委員彥秀：這個作業原則草案放得有一點久，用一個作業原則來處理這些事情，憲法法庭已經判決要2年內，最後時間到了才送，我覺得不妥，但是我就問題的最核心來看這整件事情，並針對憲法最後的判決跟精神跟部長討論一下。在另外一次的答詢中，我有跟你討論過，我們這次修法方向的起因是有一個案子，新聞上我們看到大老婆的復仇，我簡稱為大老婆的復仇，精神上其實就是財產歸誰，最後遺產誰拿，稅負就跟著誰，這是我們這次修法最主要的精神，對不對？"],["莊部長翠雲：委員說的是。"],["李委員彥秀：上次我有質詢過，有人跟我陳情，表示有一個被繼承人在生前躉繳購買上百張的保單，保單金額高達1.6億元，他在死亡之前把保險的錢指定給寺廟，這個寺廟其實不是財團法人，也沒有登記，就是一般的寺廟，譬如很有名的廟，然後繼承人陳情，當時這個案子復查時被駁回，因為不適用，財團法人跟有正式登記的寺廟才有機會免稅。其實後來這個案子和解了，陳情人到最後覺得算了，反正爸爸本來就想捐給廟，他就多繳了稅。","這整件事情並不符合這次修法，我們的修法方向是遺產誰拿誰就該付稅，不管這個單位最後是不是免稅，那是另外一回事。所以我想請教部長，如果未來再有類似的案子走到憲法法庭，財政部對這件事情的看法如何？既然我們現在認為遺產歸誰拿，稅負就應該跟著誰，那你怎麼去看待這件事情？因為這個案子最後是和解了，家屬還負擔得起，多繳是沒關係，他幫寺廟多繳，但是這件事情跟我們現在修法的方向是相違背的，我想問部長的意見是什麼？"],["莊部長翠雲：是，委員上次有質詢這件個案，我們賦稅署也去了解，是不是由賦稅署來就這個部分說明？"],["李委員彥秀：簡短，好不好？因為我今天時間有限。"],["樓署長美鐘：委員好。委員剛剛提的那個案子，誠如委員了解的，因為他是有餽贈……"],["李委員彥秀：我不談個案。其實部長、署長，今天我沒有要跟你們談個案，我覺得這是一個納稅義務人跟受益人的錯置……"],["樓署長美鐘：對。"],["李委員彥秀：我們現在的精神是遺產歸誰拿，誰就要就那部分繳稅，我是指未來如果再有類似案子的話，現在憲法法庭已經解釋了，你剛剛也說修法方向是錢歸誰拿即遺產歸誰，誰就該繳稅，類似這樣的案子其實是納稅義務人跟受益人的錯置，未來有類似的案子到底應該由誰來負擔這個稅負？可不可以問你精神跟方向？既然我們今天修法的方向是這樣子，錢歸誰拿，誰就該繳稅。"],["樓署長美鐘：今天修法的內容是生前兩年內的贈與，如果今天是兩年內的贈與，因為我們是特定的對象，比如包括配偶或者原來的順位繼承人，如果是一般的話……"],["李委員彥秀：如果是一個寺廟，這個寺廟又剛好不是財團法人，只是一般的寺廟，沒有登記的，那該誰繳？"],["樓署長美鐘：因為那個不會列入兩年內的繼承，就不會是擬制遺產，因為擬制遺產是針對生前兩年內贈與特定親屬，還有包括這些……"],["李委員彥秀：但它算是遺產，如果是兩年內的話，這還是算遺產啊！"],["樓署長美鐘：不是，兩年內的贈與，依照遺贈稅法第十五條規定，是贈與特定人，就是有關係的，主要……"],["李委員彥秀：如果三年，它算遺產嗎？不要講兩年，如果三年算遺產嗎？"],["樓署長美鐘：因為他那個案子……委員不談個案，但是委員知道那件個案是因為涉及保險的問題，有另外一個層面的問題，如果單純只是贈與，就不會進入……"],["李委員彥秀：沒關係，不管是否為保險，這件個案其實已經和解，我沒有要處理個案，但是我的意思是，按照這個精神，不管是兩年內、三年內或五年之間（遺產稅核課期限為），五年如果有類似這樣狀況的話，就精神來說，遺產歸誰，稅負就應該由誰來負擔，不管是不是財團法人，或沒有登記成財團法人的寺廟，或第三方受益人。"],["樓署長美鐘：跟委員報告，我們有遺產稅及贈與稅，贈與稅就是補充、為了避免規避遺產稅的問題。基本上，如果是贈與給一般的人，不管兩年內、一年內都沒有問題，不會被拉回來計入遺產總額……"],["李委員彥秀：如果類似用保險的方式、用躉繳的方式，請問怎麼處理？"],["樓署長美鐘：那就是另外一個議題。也就是說，並不是單純的贈與，而且要看保險……"],["李委員彥秀：他有指定受益人，他一樣有指定受益人。"],["樓署長美鐘：如果今天他指定的受益人是屬於特種……指定的特定親屬，包括配偶、包括他的各順位繼承人……"],["李委員彥秀：沒有，我指的是如果還是寺廟的話呢？"],["樓署長美鐘：如果是一般的人就是贈與稅、就是一般的贈與稅，不會……"],["李委員彥秀：是寺廟的話，也一樣課寺廟贈與稅嗎？不是吧？"],["樓署長美鐘：就是課贈與稅。贈與稅跟遺產稅的稅率是一樣的，不會在被繼承人死亡時再拉回來做擬制遺產。"],["李委員彥秀：我是這樣認定，部長，我的建議是這樣，大法官點名說應該回歸到遺產歸誰，就由誰繳稅，就邏輯上來說，我的看法是包括保險單也好，受益人哪怕是財團法人或外面的公益團體，我都認為不應該是……因為已經捐出去了，有指定第三方，所以不應該由繼承人來繳遺產稅，因為沒有實質所得，我的精神是這樣，我今天答詢的重點在這裡。我覺得在總遺產稅制的架構當中，針對實質取得，包括保險給付，還有非繼承人受益人的部分，到底遺產的分擔比例、稅負，或者是代位求償，都應該有相關的補救機制在裡面討論才對。包括剛才我講的個案，其實應該做這樣的思考才對。也就是說，應該回歸大法官的解釋，遺產歸誰，哪怕是財團法人、哪怕是公益團體，甚或沒有被登記成財團法人的寺廟，我都覺得不應該把遺產稅回歸到總額裡面，由繼承人負擔，這是我要提的精神。","另外，我要跟部長討論最近高雄所發生的一則新聞，也就是未來包括出售、繼承；包括贈與的房地產問題。我這邊有一個個案……現在繼承的稅率會從45%調到15%，這是針對買賣的部分，對此我給予肯定，對納稅人來說當然是好事。但我這邊有一個個案，跟土地繼承有關，而財政部在112年針對未來繼承有函釋。民眾甲君陳情說他的父親在65年購置了房地產，後來父親在106年過世了，由母親繼承，107年母親過世，由甲君繼承，113年甲君將房子出售，就被罰了稅款，重點是105年1月1號發布房地合一稅。假設甲母在105年之前過世，甲君在105年就繼承了同樣的房子，如此是不是就沒有房地合一稅的問題，即符合舊制，對不對？"],["莊部長翠雲：委員，您剛剛提到保險躉售，還有贈與寺廟及這個個案，是不是會後請賦稅署跟您做說明，好嗎？"],["李委員彥秀：部長，我提的不是個案、我提的不是個案，我提的是精神的問題，到底新舊制的認定該怎麼去做處理？我提的是憲法的精神，是不是有違反平等原則的問題，是公平性的問題，這點你們應該去做思考。因為同一個房子、同一個家庭，中間並沒有買賣，只是父親過世，房子先由母親繼承，最後由兒子繼承，如果母親過世得更早，直接由兒子繼承的話，就沒有房地合一稅的問題，就符合用舊制。所以我提的是精神上的問題，而不是繼承幾次的問題，他不是因為買賣而獲利，部長，你了解我的意思嗎？"],["主席：謝謝……"],["莊部長翠雲：了解、了解，委員所提的精神出發點是基於合理性，我們都接受，我們會後再跟委員做說明……"],["李委員彥秀：我覺得你們應該在總架構下去想一下這個問題該怎麼去處理，好不好？"],["莊部長翠雲：是、是，謝謝委員。"],["主席：現在休息5分鐘。","休息（11時15分）","繼續開會（11時20分）"],["主席：現在繼續開會。","下一位請王世堅委員質詢。"]],"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":[]}