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11:47:57","會議時間":"2026-07-22T09:00:00+08:00","會議名稱":"立法院第11屆第5會期財政委員會第23次全體委員會議（事由：一、審查「遺產及贈與稅法」12案：（僅詢答）\n(一)\t本院委員吳秉叡等19人、委員郭昱晴等16人、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「遺產及贈與稅法部分條文修正草案」等6案。\n(二)\t本院委員賴惠員等16人擬具「遺產及贈與稅法第六條、第十五條及第十七條之一條文修正草案」案。\n(三)\t本院委員王鴻薇等18人、委員林思銘等18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。\n(四)\t本院委員張智倫等17人擬具「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。\n(五)\t本院委員李彥秀等16人擬具「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。\n(六)\t本院委員賴士葆等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。\n二、審查「土地稅法」9案：（僅詢答）\n(一)本院委員李坤城等18人、委員馬文君等20人分別擬具「土地稅法增訂第十七條之一條文草案」等2案。【後1案如經院會復議，本次會議不予審查】\n(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。【後5案如經院會復議，本次會議不予審查】\n三、審查「房屋稅條例」9案：（僅詢答）\n(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之一條文草案」等2案。【後1案如經院會復議，本次會議不予審查】\n(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","speaker_name":"鍾委員佳濱","start":2.29221875,"end":6.7809687499999995,"speaker_score":0.963},{"speaker":"SPEAKER_01","speaker_name":"鍾委員佳濱","start":6.88221875,"end":9.93659375,"speaker_score":0.963},{"speaker":"SPEAKER_01","speaker_name":"鍾委員佳濱","start":10.15596875,"end":12.61971875,"speaker_score":0.963},{"speaker":"SPEAKER_01","speaker_name":"鍾委員佳濱","start":17.78346875,"end":18.25596875,"speaker_score":0.963},{"speaker":"SPEAKER_01","speaker_name":"鍾委員佳濱","start":18.559718750000002,"end":51.719093750000006,"speaker_score":0.963},{"speaker":"SPEAKER_00","speaker_name":"莊部長翠雲","start":52.579718750000005,"end":66.16409375,"speaker_score":0.954},{"speaker":"SPEAKER_01","speaker_name":"鍾委員佳濱","start":66.43409375,"end":69.58971875,"speaker_score":0.963},{"speaker":"SPEAKER_01","speaker_name":"鍾委員佳濱","start":71.58096875000001,"end":72.22221875000001,"speaker_score":0.963},{"speaker":"SPEAKER_00","speaker_name":"莊部長翠雲","start":71.78346875,"end":74.55096875000001,"speaker_score":0.954},{"speaker":"SPEAKER_01","speaker_name":"鍾委員佳濱","start":74.56784375000001,"end":78.97221875000001,"speaker_score":0.963},{"speaker":"SPEAKER_00","speaker_name":"莊部長翠雲","start":79.02284375,"end":83.02221875000001,"speaker_score":0.954},{"speaker":"SPEAKER_01","speaker_name":"鍾委員佳濱","start":82.26284375,"end":85.53659375000001,"speaker_score":0.963},{"speaker":"SPEAKER_00","speaker_name":"莊部長翠雲","start":83.59596875000001,"end":85.11471875000001,"speaker_score":0.954},{"speaker":"SPEAKER_00","speaker_name":"莊部長翠雲","start":85.24971875,"end":90.66659375,"speaker_score":0.954},{"speaker":"SPEAKER_01","speaker_name":"鍾委員佳濱","start":90.66659375,"end":94.98659375000001,"speaker_score":0.963},{"speaker":"SPEAKER_00","speaker_name":"莊部長翠雲","start":92.64096875,"end":93.90659375,"speaker_score":0.954},{"speaker":"SPEAKER_00","speaker_name":"莊部長翠雲","start":94.98659375000001,"end":96.16784375,"speaker_score":0.954},{"speaker":"SPEAKER_01","speaker_name":"鍾委員佳濱","start":95.64471875000001,"end":105.71909375000001,"speaker_score":0.963},{"speaker":"SPEAKER_01","speaker_name":"鍾委員佳濱","start":105.90471875,"end":111.08534375,"speaker_score":0.963},{"speaker":"SPEAKER_01","speaker_name":"鍾委員佳濱","start":111.20346875000001,"end":115.45596875000001,"speaker_score":0.963},{"speaker":"SPEAKER_01","speaker_name":"鍾委員佳濱","start":115.64159375000001,"end":117.37971875000001,"speaker_score":0.963},{"speaker":"SPEAKER_01","speaker_name":"鍾委員佳濱","start":117.48096875,"end":119.82659375,"speaker_score":0.963},{"speaker":"SPEAKER_01","speaker_name":"鍾委員佳濱","start":120.06284375000001,"end":131.57159375,"speaker_score":0.963},{"speaker":"SPEAKER_01","speaker_name":"鍾委員佳濱","start":132.02721875,"end":136.34721875,"speaker_score":0.963},{"speaker":"SPEAKER_01","speaker_name":"鍾委員佳濱","start":136.49909375000001,"end":137.88284375,"speaker_score":0.963},{"speaker":"SPEAKER_01","speaker_name":"鍾委員佳濱","start":138.01784375,"end":154.55534375000002,"speaker_score":0.963},{"speaker":"SPEAKER_01","speaker_name":"鍾委員佳濱","start":154.74096875,"end":157.91346875000002,"speaker_score":0.963},{"speaker":"SPEAKER_01","speaker_name":"鍾委員佳濱","start":158.21721875,"end":169.21971875,"speaker_score":0.963},{"speaker":"SPEAKER_00","speaker_name":"莊部長翠雲","start":170.43471875,"end":188.72721875000002,"speaker_score":0.954},{"speaker":"SPEAKER_01","speaker_name":"鍾委員佳濱","start":180.18846875,"end":182.39909375000002,"speaker_score":0.963},{"speaker":"SPEAKER_01","speaker_name":"鍾委員佳濱","start":188.87909375,"end":197.14784375000002,"speaker_score":0.963},{"speaker":"SPEAKER_00","speaker_name":"莊部長翠雲","start":196.21971875,"end":196.57409375,"speaker_score":0.954},{"speaker":"SPEAKER_01","speaker_name":"鍾委員佳濱","start":197.45159375,"end":204.96096875,"speaker_score":0.963},{"speaker":"SPEAKER_00","speaker_name":"莊部長翠雲","start":204.52221875,"end":204.77534375000002,"speaker_score":0.954},{"speaker":"SPEAKER_00","speaker_name":"莊部長翠雲","start":205.01159375,"end":212.92596875,"speaker_score":0.954},{"speaker":"SPEAKER_01","speaker_name":"鍾委員佳濱","start":210.00659375,"end":211.28909375,"speaker_score":0.963},{"speaker":"SPEAKER_01","speaker_name":"鍾委員佳濱","start":212.58846875,"end":223.30409375000002,"speaker_score":0.963},{"speaker":"SPEAKER_00","speaker_name":"莊部長翠雲","start":223.16909375,"end":230.49284375000002,"speaker_score":0.954},{"speaker":"SPEAKER_01","speaker_name":"鍾委員佳濱","start":230.42534375000002,"end":234.57659375000003,"speaker_score":0.963},{"speaker":"SPEAKER_00","speaker_name":"莊部長翠雲","start":234.57659375000003,"end":243.33471875,"speaker_score":0.954},{"speaker":"SPEAKER_01","speaker_name":"鍾委員佳濱","start":238.22159375,"end":240.39846875,"speaker_score":0.963},{"speaker":"SPEAKER_01","speaker_name":"鍾委員佳濱","start":241.54596875000001,"end":246.52409375000002,"speaker_score":0.963},{"speaker":"SPEAKER_01","speaker_name":"鍾委員佳濱","start":246.59159375000002,"end":260.26034375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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"}],"gazette":[{"speaker":"鍾委員佳濱","start":"2026-07-22T11:42:37+08:00","guessed":false,"end":"2026-07-22T11:42:43.794118+08:00","text":"主席、在場的委員先進、列席的政府機關首長官員、會場工作夥伴、媒體記者女士先生。","quality":0.647},{"speaker":"鍾委員佳濱","start":"2026-07-22T11:42:44+08:00","guessed":false,"end":"2026-07-22T11:42:46.769231+08:00","text":"有請莊部長跟賦稅署樓署長。","quality":0.917},{"speaker":"主席","start":"2026-07-22T11:42:47+08:00","guessed":false,"end":"2026-07-22T11:42:49.769231+08:00","text":"請財政部莊部長、賦稅署樓署長。","quality":0.923},{"speaker":"莊部長翠雲","start":"2026-07-22T11:42:54+08:00","guessed":false,"end":"2026-07-22T11:42:54.666667+08:00","text":"委員好。","quality":1},{"speaker":"鍾委員佳濱","start":"2026-07-22T11:42:55+08:00","guessed":false,"end":"2026-07-22T11:42:55.714286+08:00","text":"部長好、署長好。","quality":1},{"speaker":"鍾委員佳濱","start":"2026-07-22T11:42:55.857143+08:00","guessed":false,"end":"2026-07-22T11:43:00.833333+08:00","text":"因為時間有限，我很快請教一下，總預算延宕會不會影響到長照新制的推動？","quality":1},{"speaker":"鍾委員佳濱","start":"2026-07-22T11:43:01+08:00","guessed":false,"end":"2026-07-22T11:43:03.850000+08:00","text":"另外，加薪抵稅應有成效分析以利調整。","quality":0.875},{"speaker":"鍾委員佳濱","start":"2026-07-22T11:43:05.684211+08:00","guessed":false,"end":"2026-07-22T11:43:10.769231+08:00","text":"長照3.0啟動，預算擴增，稅收挹注長照基金增加了一成耶！","quality":0.913},{"speaker":"鍾委員佳濱","start":"2026-07-22T11:43:11.529412+08:00","guessed":false,"end":"2026-07-22T11:43:13.823529+08:00","text":"卓院長說，長照3.0預算突破千億。","quality":0.923},{"speaker":"鍾委員佳濱","start":"2026-07-22T11:43:14+08:00","guessed":false,"end":"2026-07-22T11:43:21.800000+08:00","text":"但是我們仔細看一下，總預算到目前為止，今年度的還沒有通過，會不會不利於長照3.0新增相關計畫的推動？","quality":0.932},{"speaker":"鍾委員佳濱","start":"2026-07-22T11:43:22+08:00","guessed":false,"end":"2026-07-22T11:43:26.750000+08:00","text":"部長，錢你這邊要幫忙收，才能夠進入到長照。","quality":1},{"speaker":"鍾委員佳濱","start":"2026-07-22T11:43:27+08:00","guessed":false,"end":"2026-07-22T11:43:27.888889+08:00","text":"你覺得有沒有受影響？","quality":1},{"speaker":"莊部長翠雲","start":"2026-07-22T11:43:28+08:00","guessed":false,"end":"2026-07-22T11:43:35.764706+08:00","text":"財政部收的財源是要分配到長照基金，而長照推動是在衛福部。","quality":0.885},{"speaker":"莊部長翠雲","start":"2026-07-22T11:43:36.176471+08:00","guessed":false,"end":"2026-07-22T11:43:42.823529+08:00","text":"當然預算我們希望能夠儘快審議通過，現在都已經接近7月底了，才能夠讓相關的施政計畫順利推動。","quality":1},{"speaker":"鍾委員佳濱","start":"2026-07-22T11:43:43.434783+08:00","guessed":false,"end":"2026-07-22T11:43:47.782609+08:00","text":"因為預算沒有審查通過，所以這些事情都還沒有發生？","quality":0.909},{"speaker":"鍾委員佳濱","start":"2026-07-22T11:43:48+08:00","guessed":false,"end":"2026-07-22T11:43:48.666667+08:00","text":"就是說……","quality":1},{"speaker":"莊部長翠雲","start":"2026-07-22T11:43:49+08:00","guessed":false,"end":"2026-07-22T11:43:50.833333+08:00","text":"該發生的事情還是繼續在發生。","quality":0.923},{"speaker":"鍾委員佳濱","start":"2026-07-22T11:43:52+08:00","guessed":false,"end":"2026-07-22T11:43:53.833333+08:00","text":"總預算遲遲沒有過會不利嗎？","quality":0.833},{"speaker":"鍾委員佳濱","start":"2026-07-22T11:43:54+08:00","guessed":false,"end":"2026-07-22T11:43:55.777778+08:00","text":"我問的是會不會不利於推動？","quality":0.667},{"speaker":"莊部長翠雲","start":"2026-07-22T11:43:56+08:00","guessed":false,"end":"2026-07-22T11:43:58.863636+08:00","text":"當然總預算不過，對於政府的施政絕對會有影響的。","quality":1},{"speaker":"鍾委員佳濱","start":"2026-07-22T11:43:59+08:00","guessed":false,"end":"2026-07-22T11:44:01.863636+08:00","text":"所以這是總體的影響，跟稅收有沒有收到沒有關聯嗎？","quality":1},{"speaker":"莊部長翠雲","start":"2026-07-22T11:44:02+08:00","guessed":false,"end":"2026-07-22T11:44:06.791667+08:00","text":"在稅收的部分，我們稅收還是依法收取、依法課徵的。","quality":1},{"speaker":"鍾委員佳濱","start":"2026-07-22T11:44:07+08:00","guessed":false,"end":"2026-07-22T11:44:12.500000+08:00","text":"所以總預算沒有通過，依法課徵的還是照收，只是要用的時候不一定能夠用？是的。","quality":1},{"speaker":"鍾委員佳濱","start":"2026-07-22T11:44:13+08:00","guessed":false,"end":"2026-07-22T11:44:13.333333+08:00","text":"好，謝謝。","quality":1},{"speaker":"鍾委員佳濱","start":"2026-07-22T11:44:14+08:00","guessed":false,"end":"2026-07-22T11:44:22.684211+08:00","text":"另外一個課題就是加薪減稅，加薪是老闆幫員工加薪，所以政府幫老闆減稅。","quality":1},{"speaker":"鍾委員佳濱","start":"2026-07-22T11:44:23.312500+08:00","guessed":false,"end":"2026-07-22T11:44:42.727273+08:00","text":"去年底的時候，我有提到這個加薪減稅的政策好像推動了兩年多，成效不彰，那時候我另外提出，如果老闆把員工的勞退提撥率提高，我們就提高他的減除率，或者是老闆把勞工的退休提撥提高了，他可以用來抵稅，還能讓渡。","quality":0.901},{"speaker":"鍾委員佳濱","start":"2026-07-22T11:44:43.266667+08:00","guessed":false,"end":"2026-07-22T11:45:07.785714+08:00","text":"我們想了很多研究的可行方法，但現在我問個問題，中小企業加薪抵稅的修法從2024年開始適用之後，我們也刪除了一些比較限制的條款，把減除率提高到175%，然後增僱24歲以下或65歲以上本國籍基層員工，減除率為200%，甚至中小企業，不是大企業，幫員工加薪3%以上，我們就給他其他信保融資額度。","quality":0.737},{"speaker":"鍾委員佳濱","start":"2026-07-22T11:45:08.500000+08:00","guessed":false,"end":"2026-07-22T11:45:25.600000+08:00","text":"主計總處說，去年有三成四的企業已經幫員工調薪了，受惠的員工超過四成，今年也有超過三成的廠商幫員工調薪，請問部長，你認為這表示我們加薪抵稅已經產生效果了嗎？","quality":0.972},{"speaker":"莊部長翠雲","start":"2026-07-22T11:45:26+08:00","guessed":false,"end":"2026-07-22T11:45:36.555556+08:00","text":"加薪的部分，因為薪水增加，他的成本、費用都會提升，所以這個可以讓他的稅負多一些減項、支出可以做一些加成，另外……","quality":0.958},{"speaker":"鍾委員佳濱","start":"2026-07-22T11:45:36.555556+08:00","guessed":true,"end":"2026-07-22T11:45:37.666667+08:00","text":"我們的抵稅不是這個意思啊！","quality":0.083},{"speaker":"莊部長翠雲","start":"2026-07-22T11:45:37.666667+08:00","guessed":false,"end":"2026-07-22T11:45:44.809524+08:00","text":"還有我們經濟成長的果實，因為企業願意分享給員工，而給他們做相關的加薪。","quality":1},{"speaker":"鍾委員佳濱","start":"2026-07-22T11:45:45+08:00","guessed":false,"end":"2026-07-22T11:46:00.555556+08:00","text":"部長，我要問的是，你們有沒有因為主計總處公布這些統計資料後，而認真去看一看，是不是真的是加薪抵稅的方案通過之後，有企業主幫員工加薪，用此來跟財政部抵稅，有沒有？","quality":0.917},{"speaker":"莊部長翠雲","start":"2026-07-22T11:46:01+08:00","guessed":false,"end":"2026-07-22T11:46:08.800000+08:00","text":"有，申請租稅優惠有854家，適用加薪的人數有三萬四千多人，加薪總額度達到六億多。","quality":0.788},{"speaker":"鍾委員佳濱","start":"2026-07-22T11:46:09+08:00","guessed":false,"end":"2026-07-22T11:46:10.764706+08:00","text":"你有沒有把稅損跟員工的加薪去做比較？","quality":0.706},{"speaker":"鍾委員佳濱","start":"2026-07-22T11:46:11+08:00","guessed":false,"end":"2026-07-22T11:46:19.666667+08:00","text":"譬如我們因此少收了稅，可能少收個20億，但是受惠的員工多了200億的薪資所得，有沒有這樣去評估過？","quality":0.875},{"speaker":"莊部長翠雲","start":"2026-07-22T11:46:20+08:00","guessed":false,"end":"2026-07-22T11:46:26.777778+08:00","text":"關於這個部分，因為稅收有諸多因素去做減項，不是只有這一項而已。","quality":0.929},{"speaker":"鍾委員佳濱","start":"2026-07-22T11:46:27.190476+08:00","guessed":false,"end":"2026-07-22T11:46:30.428571+08:00","text":"我是說稅損，他拿來抵稅，抵掉了多少稅，你知道嘛！","quality":0.85},{"speaker":"莊部長翠雲","start":"2026-07-22T11:46:31.280000+08:00","guessed":false,"end":"2026-07-22T11:46:37.440000+08:00","text":"他這個不是用抵稅的，而是在成本費用裡面去做加成的減除。","quality":0.88},{"speaker":"鍾委員佳濱","start":"2026-07-22T11:46:38.571429+08:00","guessed":false,"end":"2026-07-22T11:46:45.041667+08:00","text":"好，加成減除的部分就比較複雜了。","quality":0.786},{"speaker":"鍾委員佳濱","start":"2026-07-22T11:46:45.333333+08:00","guessed":false,"end":"2026-07-22T11:46:56.538462+08:00","text":"據官方統計，去年34.8%的公司有調薪，創25年新高，但是有人說，這是因為最低工資調升，不是加薪抵稅造成的。","quality":0.837},{"speaker":"鍾委員佳濱","start":"2026-07-22T11:46:57+08:00","guessed":false,"end":"2026-07-22T11:46:59.714286+08:00","text":"部長，有沒有辦法證明我們加薪抵稅是有效的？","quality":1},{"speaker":"莊部長翠雲","start":"2026-07-22T11:47:00+08:00","guessed":false,"end":"2026-07-22T11:47:04.347826+08:00","text":"我們這邊的統計數字是要扣除掉因為基本工資調升……","quality":0.864},{"speaker":"鍾委員佳濱","start":"2026-07-22T11:47:05+08:00","guessed":false,"end":"2026-07-22T11:47:06.750000+08:00","text":"我了解，但是政策有沒有效，你們怎麼去衡量？","quality":0.833},{"speaker":"莊部長翠雲","start":"2026-07-22T11:47:07+08:00","guessed":false,"end":"2026-07-22T11:47:11.875000+08:00","text":"我們認為家數已經到了五百多家，這個部分經濟部可以繼續地評估。","quality":0.821},{"speaker":"鍾委員佳濱","start":"2026-07-22T11:47:12+08:00","guessed":false,"end":"2026-07-22T11:47:17.038462+08:00","text":"但是你說是綜合，所以我們看不出是不是加薪抵稅的影響，也有可能是基本工資調高。","quality":0.886},{"speaker":"鍾委員佳濱","start":"2026-07-22T11:47:17.269231+08:00","guessed":false,"end":"2026-07-22T11:47:27.800000+08:00","text":"我們看到最後的結論，因為主席站起來了，到底加薪抵稅政策有沒有加到基層勞工，請你們去盤點一下是不是基層的低薪勞工有被加到薪？","quality":0.86},{"speaker":"鍾委員佳濱","start":"2026-07-22T11:47:28+08:00","guessed":false,"end":"2026-07-22T11:47:32.565217+08:00","text":"還有，稅損是否使綜所稅和營業稅增長，以及有沒有成效？","quality":0.739},{"speaker":"鍾委員佳濱","start":"2026-07-22T11:47:33+08:00","guessed":false,"end":"2026-07-22T11:47:39.500000+08:00","text":"我不用你現在回答，請你們回去就這兩個疑問幫我們做個分析，好不好？好的。","quality":0.935},{"speaker":"鍾委員佳濱","start":"2026-07-22T11:47:40+08:00","guessed":false,"end":"2026-07-22T11:47:41.904762+08:00","text":"可以讓我們了解這個政策是不是真的有效，好不好？","quality":0.905},{"speaker":"莊部長翠雲","start":"2026-07-22T11:47:41.904762+08:00","guessed":true,"end":"2026-07-22T11:47:42.904762+08:00","text":"好，是的。","quality":0},{"speaker":"鍾委員佳濱","start":"2026-07-22T11:47:42.904762+08:00","guessed":true,"end":"2026-07-22T11:47:43.904762+08:00","text":"部長，可以嗎？可以。","quality":0.286},{"speaker":"鍾委員佳濱","start":"2026-07-22T11:47:43.545455+08:00","guessed":false,"end":"2026-07-22T11:47:45.500000+08:00","text":"新上任的署長，可以嗎？可以。","quality":0.818},{"speaker":"鍾委員佳濱","start":"2026-07-22T11:47:46+08:00","guessed":false,"end":"2026-07-22T11:47:47.846154+08:00","text":"好，謝謝部長、謝謝署長，也謝謝主席。","quality":0.857},{"speaker":"莊部長翠雲","start":"2026-07-22T11:47:48+08:00","guessed":false,"end":"2026-07-22T11:47:48.500000+08:00","text":"謝謝委員。","quality":0.5},{"speaker":"主席","start":"2026-07-22T11:47:49+08:00","guessed":false,"end":"2026-07-22T11:47:49.947368+08:00","text":"謝謝鍾佳濱委員。","quality":0.571},{"speaker":"主席","start":"2026-07-22T11:47:50.105263+08:00","guessed":false,"end":"2026-07-22T11:47:51.842105+08:00","text":"下一位質詢委員林倩綺委員。","quality":0.75},{"speaker":"主席","start":"2026-07-22T11:47:52+08:00","guessed":false,"end":"2026-07-22T11:47:53.714286+08:00","text":"林倩綺委員、林倩綺委員不在。","quality":0.417},{"speaker":"主席","start":"2026-07-22T11:47:54+08:00","guessed":false,"end":"2026-07-22T11:47:57.428571+08:00","text":"林楚茵委員、林楚茵委員、林楚茵委員不在。","quality":0.353},{"speaker":"主席","start":"2026-07-22T11:47:57.928571+08:00","guessed":true,"end":"2026-07-22T11:48:02.785714+08:00","text":"蘇清泉委員、蘇清泉委員、蘇清泉委員不在。","quality":0},{"speaker":"主席","start":"2026-07-22T11:48:03.085714+08:00","guessed":true,"end":"2026-07-22T11:48:07.942857+08:00","text":"張智倫委員、張智倫委員、張智倫委員不在。","quality":0},{"speaker":"主席","start":"2026-07-22T11:48:08.242857+08:00","guessed":true,"end":"2026-07-22T11:48:12.528571+08:00","text":"下一位請許忠信委員質詢，時間4分鐘。","quality":0}]},"gazette":{"lineno":739,"blocks":[["鍾委員佳濱：（11時42分）主席、在場的委員先進、列席的政府機關首長官員、會場工作夥伴、媒體記者女士先生。有請莊部長跟賦稅署樓署長。"],["主席：請財政部莊部長、賦稅署樓署長。"],["莊部長翠雲：委員好。"],["鍾委員佳濱：部長好、署長好。因為時間有限，我很快請教一下，總預算延宕會不會影響到長照新制的推動？另外，加薪抵稅應有成效分析以利調整。","長照3.0啟動，預算擴增，稅收挹注長照基金增加了一成耶！卓院長說，長照3.0預算突破千億。但是我們仔細看一下，總預算到目前為止，今年度的還沒有通過，會不會不利於長照3.0新增相關計畫的推動？部長，錢你這邊要幫忙收，才能夠進入到長照。你覺得有沒有受影響？"],["莊部長翠雲：財政部收的財源是要分配到長照基金，而長照推動是在衛福部。當然預算我們希望能夠儘快審議通過，現在都已經接近7月底了，才能夠讓相關的施政計畫順利推動。"],["鍾委員佳濱：因為預算沒有審查通過，所以這些事情都還沒有發生？就是說……"],["莊部長翠雲：該發生的事情還是繼續在發生。"],["鍾委員佳濱：總預算遲遲沒有過會不利嗎？我問的是會不會不利於推動？"],["莊部長翠雲：當然總預算不過，對於政府的施政絕對會有影響的。"],["鍾委員佳濱：所以這是總體的影響，跟稅收有沒有收到沒有關聯嗎？"],["莊部長翠雲：在稅收的部分，我們稅收還是依法收取、依法課徵的。"],["鍾委員佳濱：所以總預算沒有通過，依法課徵的還是照收，只是要用的時候不一定能夠用？"],["莊部長翠雲：是的。"],["鍾委員佳濱：好，謝謝。另外一個課題就是加薪減稅，加薪是老闆幫員工加薪，所以政府幫老闆減稅。去年底的時候，我有提到這個加薪減稅的政策好像推動了兩年多，成效不彰，那時候我另外提出，如果老闆把員工的勞退提撥率提高，我們就提高他的減除率，或者是老闆把勞工的退休提撥提高了，他可以用來抵稅，還能讓渡。我們想了很多研究的可行方法，但現在我問個問題，中小企業加薪抵稅的修法從2024年開始適用之後，我們也刪除了一些比較限制的條款，把減除率提高到175%，然後增僱24歲以下或65歲以上本國籍基層員工，減除率為200%，甚至中小企業，不是大企業，幫員工加薪3%以上，我們就給他其他信保融資額度。主計總處說，去年有三成四的企業已經幫員工調薪了，受惠的員工超過四成，今年也有超過三成的廠商幫員工調薪，請問部長，你認為這表示我們加薪抵稅已經產生效果了嗎？"],["莊部長翠雲：加薪的部分，因為薪水增加，他的成本、費用都會提升，所以這個可以讓他的稅負多一些減項、支出可以做一些加成，另外……"],["鍾委員佳濱：我們的抵稅不是這個意思啊！"],["莊部長翠雲：還有我們經濟成長的果實，因為企業願意分享給員工，而給他們做相關的加薪。"],["鍾委員佳濱：部長，我要問的是，你們有沒有因為主計總處公布這些統計資料後，而認真去看一看，是不是真的是加薪抵稅的方案通過之後，有企業主幫員工加薪，用此來跟財政部抵稅，有沒有？"],["莊部長翠雲：有，申請租稅優惠有854家，適用加薪的人數有三萬四千多人，加薪總額度達到六億多。"],["鍾委員佳濱：你有沒有把稅損跟員工的加薪去做比較？譬如我們因此少收了稅，可能少收個20億，但是受惠的員工多了200億的薪資所得，有沒有這樣去評估過？"],["莊部長翠雲：關於這個部分，因為稅收有諸多因素去做減項，不是只有這一項而已。"],["鍾委員佳濱：我是說稅損，他拿來抵稅，抵掉了多少稅，你知道嘛！"],["莊部長翠雲：他這個不是用抵稅的，而是在成本費用裡面去做加成的減除。"],["鍾委員佳濱：好，加成減除的部分就比較複雜了。據官方統計，去年34.8%的公司有調薪，創25年新高，但是有人說，這是因為最低工資調升，不是加薪抵稅造成的。部長，有沒有辦法證明我們加薪抵稅是有效的？"],["莊部長翠雲：我們這邊的統計數字是要扣除掉因為基本工資調升……"],["鍾委員佳濱：我了解，但是政策有沒有效，你們怎麼去衡量？"],["莊部長翠雲：我們認為家數已經到了五百多家，這個部分經濟部可以繼續地評估。"],["鍾委員佳濱：但是你說是綜合，所以我們看不出是不是加薪抵稅的影響，也有可能是基本工資調高。","我們看到最後的結論，因為主席站起來了，到底加薪抵稅政策有沒有加到基層勞工，請你們去盤點一下是不是基層的低薪勞工有被加到薪？還有，稅損是否使綜所稅和營業稅增長，以及有沒有成效？我不用你現在回答，請你們回去就這兩個疑問幫我們做個分析，好不好？"],["莊部長翠雲：好的。"],["鍾委員佳濱：可以讓我們了解這個政策是不是真的有效，好不好？"],["莊部長翠雲：好，是的。"],["鍾委員佳濱：部長，可以嗎？"],["莊部長翠雲：可以。"],["鍾委員佳濱：新上任的署長，可以嗎？"],["樓署長美鐘：可以。"],["鍾委員佳濱：好，謝謝部長、謝謝署長，也謝謝主席。"],["莊部長翠雲：謝謝委員。"],["主席：謝謝鍾佳濱委員。","下一位質詢委員林倩綺委員。林倩綺委員、林倩綺委員不在。","林楚茵委員、林楚茵委員、林楚茵委員不在。","蘇清泉委員、蘇清泉委員、蘇清泉委員不在。","張智倫委員、張智倫委員、張智倫委員不在。","下一位請許忠信委員質詢，時間4分鐘。"]],"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":[]}