{"error":false,"id":["170668"],"data":{"IVOD_ID":170668,"IVOD_URL":"https://ivod.ly.gov.tw/Play/Clip/1M/170668","日期":"2026-07-22","會議資料":{"會議代碼":"委員會-11-5-20-23","會議代碼:str":"第11屆第5會期財政委員會第23次全體委員會議","屆":11,"會期":5,"會次":23,"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23次全體委員會議"},"影片種類":"Clip","開始時間":"2026-07-22T11:42:37+08:00","結束時間":"2026-07-22T11:47:57+08:00","影片長度":"00:05:20","支援功能":["ai-transcript"],"video_url":"https://ivod-lyvod.cdn.hinet.net/vod_1/_definst_/mp4:1MClips/7469000803f9b6aafd10eff9b611450ea12cc4407a29209f44a10b38cb6ea4e72bfe832c71c1a02f5ea18f28b6918d91.mp4/playlist.m3u8","委員名稱":"鍾佳濱","委員發言時間":"11:42:37 - 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Kacaw等17人分別擬具「房屋稅條例第五條之一及第六條條文修正草案」等7案。【後5案如經院會復議，本次會議不予審查】\n【7月22日及23日二天一次會】）","transcript":{"pyannote":[{"speaker":"SPEAKER_01","start":2.29221875,"end":6.7809687499999995},{"speaker":"SPEAKER_01","start":6.88221875,"end":9.93659375},{"speaker":"SPEAKER_01","start":10.15596875,"end":12.61971875},{"speaker":"SPEAKER_01","start":17.78346875,"end":18.25596875},{"speaker":"SPEAKER_01","start":18.559718750000002,"end":51.719093750000006},{"speaker":"SPEAKER_00","start":52.579718750000005,"end":66.16409375},{"speaker":"SPEAKER_01","start":66.43409375,"end":69.58971875},{"speaker":"SPEAKER_01","start":71.58096875000001,"end":72.22221875000001},{"speaker":"SPEAKER_00","start":71.78346875,"end":74.55096875000001},{"speaker":"SPEAKER_01","start":74.56784375000001,"end":78.97221875000001},{"speaker":"SPEAKER_00","start":79.02284375,"end":83.02221875000001},{"speaker":"SPEAKER_01","start":82.26284375,"end":85.53659375000001},{"speaker":"SPEAKER_00","start":83.59596875000001,"end":85.11471875000001},{"speaker":"SPEAKER_00","start":85.24971875,"end":90.66659375},{"speaker":"SPEAKER_01","start":90.66659375,"end":94.98659375000001},{"speaker":"SPEAKER_00","start":92.64096875,"end":93.90659375},{"speaker":"SPEAKER_00","start":94.98659375000001,"end":96.16784375},{"speaker":"SPEAKER_01","start":95.64471875000001,"end":105.71909375000001},{"speaker":"SPEAKER_01","start":105.90471875,"end":111.08534375},{"speaker":"SPEAKER_01","start":111.20346875000001,"end":115.45596875000001},{"speaker":"SPEAKER_01","start":115.64159375000001,"end":117.37971875000001},{"speaker":"SPEAKER_01","start":117.48096875,"end":119.82659375},{"speaker":"SPEAKER_01","start":120.06284375000001,"end":131.57159375},{"speaker":"SPEAKER_01","start":132.02721875,"end":136.34721875},{"speaker":"SPEAKER_01","start":136.49909375000001,"end":137.88284375},{"speaker":"SPEAKER_01","start":138.01784375,"end":154.55534375000002},{"speaker":"SPEAKER_01","start":154.74096875,"end":157.91346875000002},{"speaker":"SPEAKER_01","start":158.21721875,"end":169.21971875},{"speaker":"SPEAKER_00","start":170.43471875,"end":188.72721875000002},{"speaker":"SPEAKER_01","start":180.18846875,"end":182.39909375000002},{"speaker":"SPEAKER_01","start":188.87909375,"end":197.14784375000002},{"speaker":"SPEAKER_00","start":196.21971875,"end":196.57409375},{"speaker":"SPEAKER_01","start":197.45159375,"end":204.96096875},{"speaker":"SPEAKER_00","start":204.52221875,"end":204.77534375000002},{"speaker":"SPEAKER_00","start":205.01159375,"end":212.92596875},{"speaker":"SPEAKER_01","start":210.00659375,"end":211.28909375},{"speaker":"SPEAKER_01","start":212.58846875,"end":223.30409375000002},{"speaker":"SPEAKER_00","start":223.16909375,"end":230.49284375000002},{"speaker":"SPEAKER_01","start":230.42534375000002,"end":234.57659375000003},{"speaker":"SPEAKER_00","start":234.57659375000003,"end":243.33471875},{"speaker":"SPEAKER_01","start":238.22159375,"end":240.39846875},{"speaker":"SPEAKER_01","start":241.54596875000001,"end":246.52409375000002},{"speaker":"SPEAKER_01","start":246.59159375000002,"end":260.26034375},{"speaker":"SPEAKER_01","start":260.61471875,"end":263.51721875000004},{"speaker":"SPEAKER_00","start":264.14159375,"end":268.91721875},{"speaker":"SPEAKER_01","start":267.44909375000003,"end":270.13221875},{"speaker":"SPEAKER_00","start":270.13221875,"end":275.76846875},{"speaker":"SPEAKER_01","start":275.73471875,"end":302.00909375000003},{"speaker":"SPEAKER_00","start":275.80221875,"end":275.93721875},{"speaker":"SPEAKER_00","start":281.42159375,"end":281.92784375},{"speaker":"SPEAKER_00","start":282.53534375000004,"end":283.36221875},{"speaker":"SPEAKER_00","start":288.67784375,"end":288.99846875000003},{"speaker":"SPEAKER_00","start":291.68159375,"end":292.01909375},{"speaker":"SPEAKER_00","start":301.62096875000003,"end":303.19034375},{"speaker":"SPEAKER_01","start":302.58284375,"end":304.96221875000003},{"speaker":"SPEAKER_00","start":304.06784375,"end":304.25346875},{"speaker":"SPEAKER_00","start":304.43909375000004,"end":307.02096875},{"speaker":"SPEAKER_01","start":305.31659375000004,"end":307.83096875},{"speaker":"SPEAKER_00","start":307.18971875,"end":307.66221875},{"speaker":"SPEAKER_00","start":307.78034375000004,"end":307.79721875},{"speaker":"SPEAKER_00","start":307.83096875,"end":307.86471875},{"speaker":"SPEAKER_01","start":307.86471875,"end":307.89846875},{"speaker":"SPEAKER_00","start":307.88159375000004,"end":310.68284375},{"speaker":"SPEAKER_01","start":308.26971875000004,"end":321.21284375000005},{"speaker":"SPEAKER_00","start":310.98659375,"end":311.32409375000003}],"whisperx":[{"start":0,"end":7,"text":"主席、在場委員、縣紀念、烈焰學生、政府學校長官員、會長、公眾夥伴、媒體記者、女士先生"},{"start":7,"end":10,"text":"有請莊部長跟附稅署的樓署長"},{"start":10,"end":13,"text":"請財政部莊部長、附稅署樓署長"},{"start":17,"end":18,"text":"委員好"},{"start":18,"end":21,"text":"部長好、署長好,因為時間有限,我很快的來請教一下"},{"start":21,"end":24,"text":"總預算延宕會不會影響到長照新制的推動"},{"start":24,"end":27,"text":"另外我們加薪抵稅應該有成效分析來一力調整"},{"start":27,"end":31,"text":"我們先看一下,我們長照三年齡啟動預算擴增"},{"start":31,"end":34,"text":"稅收挹注長照基金增加了一成"},{"start":34,"end":37,"text":"我們的卓院長說長照三年預算突破千億"},{"start":37,"end":41,"text":"但是我們仔細看一下,總預算到目前今年度的還沒有通過"},{"start":41,"end":45,"text":"會不會不利於長照三年齡新增相關計畫的推動"},{"start":45,"end":50,"text":"部長,錢你這邊要幫忙到收,那才能夠進入到長照"},{"start":50,"end":51,"text":"你覺得有沒有受影響"},{"start":51,"end":55,"text":"財政部的收的財源是要分配到長照基金,當然分配進去"},{"start":55,"end":59,"text":"長照基金當然分配進去,長照推動衛福部"},{"start":59,"end":62,"text":"那當然預算我們希望能夠儘快審議通過"},{"start":62,"end":63,"text":"現在都已經接近七月底了"},{"start":63,"end":66,"text":"才能夠讓相關的施政計畫能夠順利推動"},{"start":66,"end":71,"text":"所以因為預算沒有審查通過稅,這些事情都還沒有發生"},{"start":71,"end":72,"text":"就是說"},{"start":72,"end":74,"text":"發生的事情還是繼續在發生"},{"start":74,"end":77,"text":"所以那到底說總預算其實沒有過會不利嗎"},{"start":77,"end":79,"text":"我問的說會不會不利"},{"start":79,"end":82,"text":"當然總預算不過對於政府的施政絕對會是有影響的"},{"start":82,"end":85,"text":"所以這是總體的影響,跟稅收有沒有收到沒有關聯嗎"},{"start":85,"end":90,"text":"在稅收的部分我們稅收還是依法的收取的,是依法課徵的"},{"start":90,"end":92,"text":"所以總預算沒有通過依法課徵的還是照收的"},{"start":92,"end":93,"text":"依法課徵"},{"start":93,"end":95,"text":"只是要用的時候不一定能夠用"},{"start":95,"end":96,"text":"是的"},{"start":96,"end":98,"text":"好謝謝,那我們另外一個課題"},{"start":98,"end":100,"text":"就是加薪減稅"},{"start":100,"end":106,"text":"加薪是老闆幫員工加薪,所以政府幫老闆減稅"},{"start":106,"end":111,"text":"那在去年底的時候我提說,這個加薪減稅的政策好像推動了兩年多,成效不彰"},{"start":111,"end":113,"text":"那時候我另外提出,是不是能夠說"},{"start":113,"end":117,"text":"如果員工的勞退提撥率提高,那我們就把它提高它的減儲率"},{"start":117,"end":123,"text":"或者說,如果你老闆幫勞工的退休提撥提高了"},{"start":123,"end":126,"text":"他可以用來抵稅,還能讓渡"},{"start":126,"end":128,"text":"那些研究的可行方法我們在想很多"},{"start":128,"end":131,"text":"但是到底,現在問一個問題往下一頁看"},{"start":131,"end":136,"text":"到底目前中小企業加薪抵稅的修法從2024年開始適用之後"},{"start":136,"end":139,"text":"我們也刪除了這些比較限制的條款"},{"start":139,"end":141,"text":"減儲率把它提高,提高175%"},{"start":141,"end":143,"text":"然後減儲率200%"},{"start":143,"end":146,"text":"甚至中小企業,不是大企業"},{"start":146,"end":148,"text":"甚至他幫員工加薪3%"},{"start":148,"end":151,"text":"我們就給他其他信保的融資額度"},{"start":151,"end":157,"text":"好,那主計總署說,去年有三成市的企業已經幫員工調薪了"},{"start":157,"end":160,"text":"受惠的員工有超過四成"},{"start":160,"end":164,"text":"那今年也有超過三成的廠商幫員工調薪"},{"start":164,"end":169,"text":"請問部長,你認為這表示我們加薪抵稅已經產生效果了嗎?"},{"start":169,"end":173,"text":"加薪的部分,因為薪水增加,他的成本費用都會提升"},{"start":173,"end":177,"text":"所以這個可以讓他的稅賦可以有多一些減向"},{"start":177,"end":179,"text":"支出可以做一些加成"},{"start":179,"end":184,"text":"那另外就是說,還有我們的經濟成長的果實"},{"start":184,"end":188,"text":"因為企業願意分享給員工,而給他們做相關的加薪"},{"start":188,"end":192,"text":"部長,我要問的是說,你們有沒有因為看到主計總署這些統計資料"},{"start":192,"end":198,"text":"你們認真去看一看說,是不是真的我們那個加薪抵稅的方案通過之後"},{"start":198,"end":204,"text":"有企業主幫員工加薪,然後用此來跟財政部說我要抵稅,有沒有?"},{"start":204,"end":207,"text":"有申請租稅,又會有854家"},{"start":207,"end":210,"text":"那適用加薪的人數有3萬4千多人"},{"start":210,"end":212,"text":"那總額度加薪達到6億多"},{"start":212,"end":214,"text":"稅損跟員工的加薪有沒有去做個比較?"},{"start":214,"end":218,"text":"譬如說,我們因此少受的稅,可能少受個20億"},{"start":218,"end":221,"text":"但是社會的員工多了200億的薪資所得"},{"start":221,"end":223,"text":"有沒有這樣一個去評估過?"},{"start":223,"end":228,"text":"這個部分呢,因為稅收有諸多因素去做減項"},{"start":228,"end":230,"text":"不是只有這一項而已"},{"start":230,"end":234,"text":"不是說稅損,它拿來抵稅,抵掉了多少稅,你知道嗎?"},{"start":234,"end":241,"text":"它這個不是用抵稅的,它是在成本費用裡面去做加成的減儲"},{"start":241,"end":243,"text":"OK,加成的減儲"},{"start":243,"end":246,"text":"那加成的減儲這部分就比較複雜,來,所以我們往下看"},{"start":246,"end":253,"text":"所以呢,我們去問了,官方統計呢,34.8%的工資有調薪,25年薪高"},{"start":253,"end":257,"text":"但是有人說,這是因為最低工資調升啊"},{"start":257,"end":260,"text":"這不是我們加薪抵稅造成的啊"},{"start":260,"end":263,"text":"部長,有沒有辦法去證明我們加薪抵稅是有效的?"},{"start":263,"end":268,"text":"我們這邊的統計數字是要扣除掉因為基本上是調薪的"},{"start":268,"end":270,"text":"但是政策有沒有效,你們怎麼去衡量?"},{"start":270,"end":273,"text":"我們認為這個加數已經到了500多家"},{"start":273,"end":275,"text":"那這個部分經濟顧問可以繼續的評估"},{"start":275,"end":279,"text":"但是我是說,你說是綜合嘛,所以我們看不出是不是加薪抵稅嘛"},{"start":279,"end":282,"text":"有可能是基本工資調高嘛,我們看到最後的結論主題站起來了"},{"start":282,"end":287,"text":"是不是請你們去加薪抵稅的政策,有沒有加到基層勞工"},{"start":287,"end":291,"text":"去盤點一下是不是基層的低薪勞工有被加到薪"},{"start":291,"end":296,"text":"還有稅損跟它的重所稅和營業稅的增長,有沒有成效?"},{"start":296,"end":300,"text":"我不用現在回答,你們回去就這兩個我們的疑問"},{"start":300,"end":302,"text":"幫我們做一個分析好不好"},{"start":302,"end":303,"text":"好的"},{"start":303,"end":305,"text":"可以讓我們標準這個政策是不是真的有效,好不好"},{"start":305,"end":306,"text":"可以"},{"start":306,"end":308,"text":"署長,心上的署長可以嗎?"},{"start":308,"end":309,"text":"可以"},{"start":309,"end":311,"text":"謝謝署長,謝謝署長,也謝謝主席"},{"start":311,"end":312,"text":"謝謝"},{"start":312,"end":315,"text":"謝謝宗教病委員,下一位諮詢委員林茜琪委員"},{"start":315,"end":317,"text":"林茜琪委員不在"},{"start":317,"end":321,"text":"林楚英委員不在"}]}},"supported_relations":[],"relations":[]}