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原因何在"},{"start":225,"end":228,"text":"因為他太有錢太多遺產"},{"start":230,"end":232,"text":"某些案件是這樣"},{"start":232,"end":233,"text":"某些案件"},{"start":233,"end":235,"text":"台灣貧富差距變成"},{"start":235,"end":237,"text":"財富累積在少數人"},{"start":237,"end":239,"text":"變成遺產稅的申報"},{"start":239,"end":241,"text":"核定的期間沒辦法"},{"start":241,"end":244,"text":"依法的期間內來完成核定"},{"start":244,"end":246,"text":"這是貧富差距造成"},{"start":246,"end":248,"text":"那所以"},{"start":248,"end":250,"text":"這個原因使得我們現在"},{"start":250,"end":252,"text":"必須要想辦法來克服"},{"start":253,"end":254,"text":"有沒有其他方法"},{"start":254,"end":255,"text":"如果有的話"},{"start":255,"end":258,"text":"用書面來提供給我"},{"start":258,"end":260,"text":"因為我跟召委都是法律人"},{"start":260,"end":262,"text":"我們非常守時"},{"start":262,"end":264,"text":"好 謝謝委員 謝謝"},{"start":264,"end":266,"text":"謝謝舉重性委員的質詢"},{"start":266,"end":269,"text":"消費資訊委員請陳玉真委員質詢"}],"gazette":[{"speaker":"許委員忠信","start":"2026-07-22T11:48:21.600000+08:00","guessed":false,"end":"2026-07-22T11:48:23.700000+08:00","text":"有請財政部莊部長。","quality":1},{"speaker":"主席","start":"2026-07-22T11:48:24+08:00","guessed":false,"end":"2026-07-22T11:48:25.714286+08:00","text":"請財政部莊部長。","quality":1},{"speaker":"許委員忠信","start":"2026-07-22T11:48:30+08:00","guessed":false,"end":"2026-07-22T11:48:30.666667+08:00","text":"部長好。","quality":1},{"speaker":"莊部長翠雲","start":"2026-07-22T11:48:31+08:00","guessed":false,"end":"2026-07-22T11:48:31.666667+08:00","text":"委員好。","quality":1},{"speaker":"許委員忠信","start":"2026-07-22T11:48:32+08:00","guessed":false,"end":"2026-07-22T11:48:41.684211+08:00","text":"我有四個小問題要請教您，繼承人申報遺產稅的期限依法定有多久？","quality":1},{"speaker":"莊部長翠雲","start":"2026-07-22T11:48:44+08:00","guessed":false,"end":"2026-07-22T11:48:44.750000+08:00","text":"六個月內。","quality":1},{"speaker":"許委員忠信","start":"2026-07-22T11:48:45+08:00","guessed":false,"end":"2026-07-22T11:48:46.777778+08:00","text":"有沒有可能加三個月？","quality":1},{"speaker":"莊部長翠雲","start":"2026-07-22T11:48:48+08:00","guessed":false,"end":"2026-07-22T11:48:48.750000+08:00","text":"可以延長。","quality":1},{"speaker":"許委員忠信","start":"2026-07-22T11:48:49+08:00","guessed":false,"end":"2026-07-22T11:48:50.714286+08:00","text":"可以延長三個月嘛！","quality":0.875},{"speaker":"許委員忠信","start":"2026-07-22T11:48:52.200000+08:00","guessed":false,"end":"2026-07-22T11:48:56.750000+08:00","text":"遺產稅申報以後，國稅局多久會核定？","quality":1},{"speaker":"莊部長翠雲","start":"2026-07-22T11:48:58+08:00","guessed":false,"end":"2026-07-22T11:49:05.666667+08:00","text":"會儘快做核定，而且我們現在也有一些查相關財產的系統來做幫忙。","quality":0.964},{"speaker":"許委員忠信","start":"2026-07-22T11:49:08+08:00","guessed":false,"end":"2026-07-22T11:49:17.812500+08:00","text":"最近三年來，遺產稅申報超過六個月、甚至超過一年未核定的案件有多少？","quality":0.933},{"speaker":"莊部長翠雲","start":"2026-07-22T11:49:19+08:00","guessed":false,"end":"2026-07-22T11:49:31.800000+08:00","text":"跟委員報告，因為手邊沒有這樣細項的統計資料，我們是不是會後把您所提的問題的相關統計資料提供給委員，因為手邊沒有這些項目的資料。","quality":0.847},{"speaker":"許委員忠信","start":"2026-07-22T11:49:32+08:00","guessed":false,"end":"2026-07-22T11:49:34.750000+08:00","text":"部長手上沒有，但是你腦中有。","quality":1},{"speaker":"莊部長翠雲","start":"2026-07-22T11:49:36+08:00","guessed":false,"end":"2026-07-22T11:49:39.857143+08:00","text":"我腦中有很多的東西，但這個真的是……","quality":1},{"speaker":"許委員忠信","start":"2026-07-22T11:49:40.266667+08:00","guessed":false,"end":"2026-07-22T11:50:00.625000+08:00","text":"你們不敢在這裡跟委員會報告，因為逾期的太多，民怨四起，所以本席是被交代要替納稅人來訴說他們的痛苦。","quality":0.933},{"speaker":"許委員忠信","start":"2026-07-22T11:50:03.200000+08:00","guessed":false,"end":"2026-07-22T11:50:08.777778+08:00","text":"最近三年申報遺產稅超過六個月、甚至超過一年沒有核定的案件有多少？","quality":0.9},{"speaker":"莊部長翠雲","start":"2026-07-22T11:50:14+08:00","guessed":false,"end":"2026-07-22T11:50:32.750000+08:00","text":"跟委員報告，申報遺產稅的案件裡面，大概有94%都沒有到課徵遺產稅的門檻，大概6%需要課徵，至於期限超過六個月及超過一年未核定的案件，我們是不是會後再提供給委員？","quality":0.944},{"speaker":"許委員忠信","start":"2026-07-22T11:50:33.642857+08:00","guessed":false,"end":"2026-07-22T11:50:35.785714+08:00","text":"後面的幕僚可不可以提供數字？","quality":0.846},{"speaker":"樓署長美鐘","start":"2026-07-22T11:50:36+08:00","guessed":false,"end":"2026-07-22T11:50:40.714286+08:00","text":"跟委員報告，因為那個資料是在各國稅局，我們可以做統計。","quality":0.917},{"speaker":"樓署長美鐘","start":"2026-07-22T11:50:41+08:00","guessed":false,"end":"2026-07-22T11:51:00.785714+08:00","text":"但是跟委員報告，其實很多遺產稅的申報案件都是櫃檯化案件，也就是納稅義務人或者代理人到國稅局來申報，他立馬就可以拿到免稅證明、就可以去辦理後續的繼承登記，所以其實有很多還是櫃檯化案件。","quality":0.953},{"speaker":"樓署長美鐘","start":"2026-07-22T11:51:02.333333+08:00","guessed":false,"end":"2026-07-22T11:51:11.666667+08:00","text":"另外，有的核課案件，其實就像部長剛剛跟委員報告的，九成四是免稅的、是沒有課稅的。","quality":0.943},{"speaker":"許委員忠信","start":"2026-07-22T11:51:11.666667+08:00","guessed":true,"end":"2026-07-22T11:51:12.666667+08:00","text":"有6%是要繳稅的。","quality":0},{"speaker":"樓署長美鐘","start":"2026-07-22T11:51:12+08:00","guessed":false,"end":"2026-07-22T11:51:12.750000+08:00","text":"6%是要的。","quality":1},{"speaker":"樓署長美鐘","start":"2026-07-22T11:51:13.200000+08:00","guessed":false,"end":"2026-07-22T11:51:28.882353+08:00","text":"跟委員報告，6%要課稅的，往往他的遺產非常複雜，所以需要一點時間，包括要繼承人提供一些資料，然後國稅局要進行查證等等，所以往往在核課的時候是需要一點時間的。","quality":0.929},{"speaker":"許委員忠信","start":"2026-07-22T11:51:29.333333+08:00","guessed":false,"end":"2026-07-22T11:51:46.600000+08:00","text":"我知道，所以時常六個月內都沒辦法核定，很多案件都沒有辦法在六個月內核定，甚至超過一年的很多，造成人民財產沒辦法分割、沒辦法移轉。","quality":0.879},{"speaker":"樓署長美鐘","start":"2026-07-22T11:51:48.166667+08:00","guessed":false,"end":"2026-07-22T11:52:00.833333+08:00","text":"跟委員報告，關於這個部分，我們也有請國稅局去做，所有的遺產稅申報案件我們其實都會列管，不但列管，如果納稅義務人有什麼問題，我們也會協助。","quality":0.934},{"speaker":"許委員忠信","start":"2026-07-22T11:52:01+08:00","guessed":false,"end":"2026-07-22T11:52:01.833333+08:00","text":"那個原因何在？","quality":1},{"speaker":"許委員忠信","start":"2026-07-22T11:52:02+08:00","guessed":false,"end":"2026-07-22T11:52:03.714286+08:00","text":"有沒有辦法改善？","quality":1},{"speaker":"許委員忠信","start":"2026-07-22T11:52:06+08:00","guessed":false,"end":"2026-07-22T11:52:08.700000+08:00","text":"是因為他太有錢、太多遺產了？","quality":0.833},{"speaker":"樓署長美鐘","start":"2026-07-22T11:52:11+08:00","guessed":false,"end":"2026-07-22T11:52:12.714286+08:00","text":"某些案件是這樣。","quality":1},{"speaker":"許委員忠信","start":"2026-07-22T11:52:14+08:00","guessed":false,"end":"2026-07-22T11:52:34.857143+08:00","text":"沒錯，臺灣貧富差距變成財富累積在少數人身上，以致遺產稅的申報沒辦法在法定期間內完成核定，這是貧富差距造成的，所以這個原因使得我們現在必須要想辦法來克服，有沒有其他方法？","quality":0.885},{"speaker":"許委員忠信","start":"2026-07-22T11:52:35+08:00","guessed":false,"end":"2026-07-22T11:52:38.625000+08:00","text":"如果有的話，用書面提供給我。好。","quality":0.923},{"speaker":"許委員忠信","start":"2026-07-22T11:52:39+08:00","guessed":false,"end":"2026-07-22T11:52:42+08:00","text":"因為我跟召委都是法律人，我們非常熟悉。","quality":0.882},{"speaker":"莊部長翠雲","start":"2026-07-22T11:52:43+08:00","guessed":false,"end":"2026-07-22T11:52:44.142857+08:00","text":"好，謝謝委員。","quality":1},{"speaker":"主席","start":"2026-07-22T11:52:44.428571+08:00","guessed":false,"end":"2026-07-22T11:52:46.800000+08:00","text":"謝謝許忠信委員的質詢。","quality":0.7},{"speaker":"主席","start":"2026-07-22T11:52:48.285714+08:00","guessed":false,"end":"2026-07-22T11:52:49.785714+08:00","text":"下一位請陳玉珍委員質詢。","quality":0.636}]},"gazette":{"lineno":780,"blocks":[["許委員忠信：（11時48分）有請財政部莊部長。"],["主席：請財政部莊部長。"],["許委員忠信：部長好。"],["莊部長翠雲：委員好。"],["許委員忠信：我有四個小問題要請教您，繼承人申報遺產稅的期限依法定有多久？"],["莊部長翠雲：六個月內。"],["許委員忠信：有沒有可能加三個月？"],["莊部長翠雲：可以延長。"],["許委員忠信：可以延長三個月嘛！遺產稅申報以後，國稅局多久會核定？"],["莊部長翠雲：會儘快做核定，而且我們現在也有一些查相關財產的系統來做幫忙。"],["許委員忠信：最近三年來，遺產稅申報超過六個月、甚至超過一年未核定的案件有多少？"],["莊部長翠雲：跟委員報告，因為手邊沒有這樣細項的統計資料，我們是不是會後把您所提的問題的相關統計資料提供給委員，因為手邊沒有這些項目的資料。"],["許委員忠信：部長手上沒有，但是你腦中有。"],["莊部長翠雲：我腦中有很多的東西，但這個真的是……"],["許委員忠信：你們不敢在這裡跟委員會報告，因為逾期的太多，民怨四起，所以本席是被交代要替納稅人來訴說他們的痛苦。最近三年申報遺產稅超過六個月、甚至超過一年沒有核定的案件有多少？"],["莊部長翠雲：跟委員報告，申報遺產稅的案件裡面，大概有94%都沒有到課徵遺產稅的門檻，大概6%需要課徵，至於期限超過六個月及超過一年未核定的案件，我們是不是會後再提供給委員？"],["許委員忠信：後面的幕僚可不可以提供數字？"],["樓署長美鐘：跟委員報告，因為那個資料是在各國稅局，我們可以做統計。但是跟委員報告，其實很多遺產稅的申報案件都是櫃檯化案件，也就是納稅義務人或者代理人到國稅局來申報，他立馬就可以拿到免稅證明、就可以去辦理後續的繼承登記，所以其實有很多還是櫃檯化案件。另外，有的核課案件，其實就像部長剛剛跟委員報告的，九成四是免稅的、是沒有課稅的。"],["許委員忠信：有6%是要繳稅的。"],["樓署長美鐘：6%是要的。跟委員報告，6%要課稅的，往往他的遺產非常複雜，所以需要一點時間，包括要繼承人提供一些資料，然後國稅局要進行查證等等，所以往往在核課的時候是需要一點時間的。"],["許委員忠信：我知道，所以時常六個月內都沒辦法核定，很多案件都沒有辦法在六個月內核定，甚至超過一年的很多，造成人民財產沒辦法分割、沒辦法移轉。"],["樓署長美鐘：跟委員報告，關於這個部分，我們也有請國稅局去做，所有的遺產稅申報案件我們其實都會列管，不但列管，如果納稅義務人有什麼問題，我們也會協助。"],["許委員忠信：那個原因何在？有沒有辦法改善？是因為他太有錢、太多遺產了？"],["樓署長美鐘：某些案件是這樣。"],["許委員忠信：沒錯，臺灣貧富差距變成財富累積在少數人身上，以致遺產稅的申報沒辦法在法定期間內完成核定，這是貧富差距造成的，所以這個原因使得我們現在必須要想辦法來克服，有沒有其他方法？如果有的話，用書面提供給我。"],["樓署長美鐘：好。"],["許委員忠信：因為我跟召委都是法律人，我們非常熟悉。"],["莊部長翠雲：好，謝謝委員。"],["主席：謝謝許忠信委員的質詢。","下一位請陳玉珍委員質詢。"]],"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":[]}