{"error":false,"id":["170732"],"data":{"IVOD_ID":170732,"IVOD_URL":"https://ivod.ly.gov.tw/Play/Clip/1M/170732","日期":"2026-07-29","會議資料":{"會議代碼":"委員會-11-5-20-24","會議代碼:str":"第11屆第5會期財政委員會第24次全體委員會議","屆":11,"會期":5,"會次":24,"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24次全體委員會議"},"影片種類":"Clip","開始時間":"2026-07-29T09:58:31+08:00","結束時間":"2026-07-29T10:09:28+08:00","影片長度":"00:10:57","支援功能":["ai-transcript"],"video_url":"https://ivod-lyvod.cdn.hinet.net/vod_1/_definst_/mp4:1MClips/271ed4367c1fa464e2a1cc73b663395533d96299fbed69daf022f95b44c761a10823a1de9c31bbb15ea18f28b6918d91.mp4/playlist.m3u8","委員名稱":"賴惠員","委員發言時間":"09:58:31 - 10:09:28","會議時間":"2026-07-29T09:00:00+08:00","會議名稱":"立法院第11屆第5會期財政委員會第24次全體委員會議（事由：審查本院委員王世堅等17人、委員呂玉玲等16人、委員葉元之等17人、委員黃健豪等18人、委員黃健豪等19人、委員賴士葆等18人、委員李彥秀等20人分別擬具「海關進口稅則部分稅則修正草案」等7案。（僅詢答））","transcript":{"pyannote":[{"speaker":"SPEAKER_01","start":0.03096875,"end":0.14909375000000002},{"speaker":"SPEAKER_02","start":0.14909375000000002,"end":0.25034375000000003},{"speaker":"SPEAKER_01","start":6.122843750000001,"end":10.03784375},{"speaker":"SPEAKER_01","start":10.122218750000002,"end":10.324718750000002},{"speaker":"SPEAKER_00","start":10.324718750000002,"end":10.98284375},{"speaker":"SPEAKER_00","start":16.48409375,"end":16.51784375},{"speaker":"SPEAKER_01","start":16.51784375,"end":16.56846875},{"speaker":"SPEAKER_00","start":16.56846875,"end":16.872218750000002},{"speaker":"SPEAKER_01","start":16.872218750000002,"end":16.95659375},{"speaker":"SPEAKER_01","start":19.33596875,"end":20.43284375},{"speaker":"SPEAKER_01","start":21.12471875,"end":21.58034375},{"speaker":"SPEAKER_01","start":21.88409375,"end":31.13159375},{"speaker":"SPEAKER_01","start":31.58721875,"end":32.36346875},{"speaker":"SPEAKER_01","start":32.93721875,"end":36.95346875},{"speaker":"SPEAKER_01","start":37.172843750000006,"end":57.119093750000005},{"speaker":"SPEAKER_00","start":58.907843750000005,"end":73.58909375},{"speaker":"SPEAKER_01","start":64.86471875000001,"end":66.01221875},{"speaker":"SPEAKER_00","start":73.79159375,"end":88.70909375000001},{"speaker":"SPEAKER_00","start":88.99596875,"end":95.99909375},{"speaker":"SPEAKER_00","start":96.31971875,"end":106.54596875},{"speaker":"SPEAKER_01","start":105.12846875000001,"end":108.03096875},{"speaker":"SPEAKER_01","start":108.19971875,"end":121.34534375000001},{"speaker":"SPEAKER_01","start":121.56471875000001,"end":122.35784375},{"speaker":"SPEAKER_00","start":124.93971875000001,"end":127.20096875},{"speaker":"SPEAKER_01","start":125.26034375,"end":126.13784375},{"speaker":"SPEAKER_01","start":126.76221875,"end":134.18721875},{"speaker":"SPEAKER_00","start":128.02784375000002,"end":129.36096875},{"speaker":"SPEAKER_01","start":135.14909375000002,"end":155.78721875000002},{"speaker":"SPEAKER_01","start":156.15846875,"end":170.33346875},{"speaker":"SPEAKER_00","start":171.44721875000002,"end":177.53909375},{"speaker":"SPEAKER_00","start":177.75846875000002,"end":188.15346875},{"speaker":"SPEAKER_01","start":184.50846875000002,"end":211.52534375000002},{"speaker":"SPEAKER_00","start":213.24659375000002,"end":229.27784375000002},{"speaker":"SPEAKER_00","start":229.39596875,"end":238.39034375000003},{"speaker":"SPEAKER_00","start":239.01471875000001,"end":240.97221875000002},{"speaker":"SPEAKER_01","start":240.97221875000002,"end":249.46034375000002},{"speaker":"SPEAKER_01","start":249.54471875000002,"end":294.73596875000004},{"speaker":"SPEAKER_01","start":294.80346875000004,"end":306.81846875},{"speaker":"SPEAKER_01","start":306.88596875,"end":324.21659375},{"speaker":"SPEAKER_01","start":325.14471875000004,"end":326.12346875000003},{"speaker":"SPEAKER_01","start":326.52846875,"end":326.56221875},{"speaker":"SPEAKER_00","start":326.56221875,"end":358.67534375},{"speaker":"SPEAKER_01","start":350.54159375,"end":351.08159375},{"speaker":"SPEAKER_01","start":358.67534375,"end":386.92409375},{"speaker":"SPEAKER_00","start":358.94534375,"end":360.14346875},{"speaker":"SPEAKER_01","start":387.24471875,"end":394.50096875},{"speaker":"SPEAKER_02","start":394.50096875,"end":401.97659375},{"speaker":"SPEAKER_01","start":398.43284375,"end":398.66909375},{"speaker":"SPEAKER_02","start":402.16221875,"end":442.49346875000003},{"speaker":"SPEAKER_00","start":402.21284375000005,"end":402.26346875},{"speaker":"SPEAKER_00","start":402.29721875,"end":402.48284375000003},{"speaker":"SPEAKER_01","start":441.29534375000003,"end":446.30721875},{"speaker":"SPEAKER_01","start":446.62784375,"end":447.03284375000004},{"speaker":"SPEAKER_01","start":447.45471875000004,"end":469.20659375},{"speaker":"SPEAKER_01","start":470.06721875000005,"end":475.39971875000003},{"speaker":"SPEAKER_01","start":476.19284375,"end":478.03221875},{"speaker":"SPEAKER_01","start":478.26846875,"end":481.81221875000006},{"speaker":"SPEAKER_00","start":478.33596875,"end":478.87596875},{"speaker":"SPEAKER_01","start":482.33534375000005,"end":496.03784375000004},{"speaker":"SPEAKER_00","start":482.41971875,"end":482.89221875000004},{"speaker":"SPEAKER_02","start":492.83159375,"end":493.25346875},{"speaker":"SPEAKER_01","start":496.49346875000003,"end":497.86034375},{"speaker":"SPEAKER_02","start":498.06284375,"end":498.28221875},{"speaker":"SPEAKER_01","start":498.46784375000004,"end":501.85971875},{"speaker":"SPEAKER_02","start":502.92284375,"end":522.70034375},{"speaker":"SPEAKER_01","start":523.4934687500001,"end":527.45909375},{"speaker":"SPEAKER_02","start":526.5984687499999,"end":527.05409375},{"speaker":"SPEAKER_01","start":527.88096875,"end":533.66909375},{"speaker":"SPEAKER_01","start":534.0065937500001,"end":539.3559687500001},{"speaker":"SPEAKER_01","start":539.86221875,"end":541.1784687500001},{"speaker":"SPEAKER_01","start":541.4653437500001,"end":555.31971875},{"speaker":"SPEAKER_01","start":555.6740937500001,"end":563.08221875},{"speaker":"SPEAKER_01","start":563.65596875,"end":585.3234687500001},{"speaker":"SPEAKER_01","start":585.39096875,"end":586.2178437499999},{"speaker":"SPEAKER_01","start":587.23034375,"end":587.3147187500001},{"speaker":"SPEAKER_00","start":587.7365937500001,"end":627.86534375},{"speaker":"SPEAKER_01","start":598.3003437500001,"end":598.78971875},{"speaker":"SPEAKER_01","start":623.52846875,"end":647.82846875},{"speaker":"SPEAKER_01","start":648.0478437500001,"end":650.10659375},{"speaker":"SPEAKER_01","start":651.40596875,"end":655.01721875},{"speaker":"SPEAKER_00","start":655.9622187500001,"end":657.98721875},{"speaker":"SPEAKER_01","start":656.9578437499999,"end":658.27409375}],"whisperx":[{"start":0,"end":7,"text":"謝謝主席"},{"start":7,"end":10,"text":"有請財政部部長"},{"start":10,"end":11,"text":"請部長"},{"start":11,"end":17,"text":"委員好"},{"start":17,"end":20,"text":"部長早安"},{"start":20,"end":22,"text":"部長"},{"start":22,"end":25,"text":"我想針對301條款的調查"},{"start":25,"end":28,"text":"跟台灣的關稅的一個風險"},{"start":28,"end":31,"text":"來跟部長做一個探討"},{"start":31,"end":32,"text":"就是說"},{"start":32,"end":37,"text":"這個301條款的這個稅率已經出爐了"},{"start":37,"end":38,"text":"那我們台灣"},{"start":38,"end":42,"text":"台灣就是在這個強迫勞動這一"},{"start":42,"end":44,"text":"這個項目裡頭"},{"start":44,"end":47,"text":"那我們除了強迫勞動以外"},{"start":47,"end":52,"text":"台灣會不會還有其他的理由被美國加徵關稅呢"},{"start":52,"end":55,"text":"那製造業這個產能過剩的調查"},{"start":55,"end":58,"text":"什麼時候出爐"},{"start":58,"end":61,"text":"製造業產能的調查什麼時候出爐"},{"start":61,"end":62,"text":"這個還不完"},{"start":62,"end":63,"text":"又要看美方"},{"start":63,"end":64,"text":"美方最後的一個公布"},{"start":64,"end":66,"text":"那現在有關301"},{"start":66,"end":69,"text":"對301那個調款調查的部分"},{"start":69,"end":73,"text":"有關禁止強迫勞動進口產品進口的這部分"},{"start":73,"end":75,"text":"調查報告已經出來了"},{"start":75,"end":78,"text":"而且我們獲得一個是相對優勢的一個稅率"},{"start":78,"end":80,"text":"就是10%而且不疊加MFN"},{"start":80,"end":86,"text":"而且有2231項產品是在獲名的範圍裡面"},{"start":86,"end":88,"text":"那所以這個部分其實是"},{"start":88,"end":93,"text":"建築在我們原來跟美方談的Art的一個基礎上"},{"start":93,"end":96,"text":"我們提到一個相對的一個優惠的待遇"},{"start":96,"end":98,"text":"那至於產能過剩"},{"start":98,"end":100,"text":"後續的調查"},{"start":100,"end":104,"text":"我們也會配合提供相關的一些資料"},{"start":104,"end":105,"text":"那未來我想"},{"start":105,"end":108,"text":"我想這個顯然就是說"},{"start":108,"end":113,"text":"這一個製造業的產能過剩這個調查現在不清楚"},{"start":113,"end":119,"text":"那還有我們還沒有看到的一個結構性產能過剩調查的這個時程"},{"start":119,"end":123,"text":"這一個在什麼時候公布也不知道"},{"start":125,"end":126,"text":"看美方的進程"},{"start":126,"end":128,"text":"我們這個部分不可能去"},{"start":128,"end":130,"text":"我想部長我請問你"},{"start":130,"end":134,"text":"這個結構性產能的過剩其實"},{"start":135,"end":140,"text":"這個調查我們台灣顯然很有機會"},{"start":140,"end":144,"text":"我們的政府是不是會透過一些補貼的方式"},{"start":144,"end":146,"text":"他這個調查內容他有包含說"},{"start":146,"end":151,"text":"你政府是不是透過補貼的方式融資的方式或是計劃經濟"},{"start":151,"end":156,"text":"讓製造業在市場條件不允許之下繼續生產"},{"start":156,"end":160,"text":"可是在我們國內對企業的一個互稅優惠"},{"start":160,"end":163,"text":"還有政府的一個鼓勵融資方案裡頭"},{"start":163,"end":169,"text":"我們應該會繞在301條款的調查範圍"},{"start":169,"end":170,"text":"你覺得呢"},{"start":171,"end":177,"text":"我想我們政府的各個部門都會為產業去爭取一個最好的一個待遇"},{"start":177,"end":183,"text":"那也會在台美談判已經取得的優惠條件上去做一些爭取"},{"start":183,"end":187,"text":"我想這個是台美經貿談判辦公室一直在努力的事"},{"start":187,"end":189,"text":"為什麼我會問你這個問題"},{"start":189,"end":192,"text":"就是說我們的政府不斷的就是說"},{"start":192,"end":195,"text":"我們也不斷的在補貼產業"},{"start":195,"end":200,"text":"那看起來這一個我們沒有辦法就是說置身一度外"},{"start":200,"end":204,"text":"所以我要問你的就是說你覺得"},{"start":204,"end":211,"text":"你覺得這個在後續上那個我們可能會面臨到什麼樣的一個挑戰"},{"start":213,"end":215,"text":"在這邊我們沒有辦法去預期"},{"start":215,"end":222,"text":"整個是在談判辦公室在做跟美國的USTR在做討論以及協商"},{"start":222,"end":225,"text":"那我們也會配合提供相關的資料"},{"start":225,"end":228,"text":"為我們的產業爭取一個最好的一個待遇"},{"start":228,"end":231,"text":"那至於剛剛委員提出了相關的一些細節"},{"start":231,"end":233,"text":"那未來我們要提供資料"},{"start":233,"end":235,"text":"或者是經濟部也需要提供相關資料"},{"start":235,"end":237,"text":"我們都會做充分的提供"},{"start":237,"end":242,"text":"好顯然問不到一個比較明確的一個面向"},{"start":242,"end":245,"text":"部長在針對的貿易的防線"},{"start":245,"end":251,"text":"我們延防中國就是中國獲得一個洗產地的一個問題"},{"start":251,"end":253,"text":"那我們有提供獎金"},{"start":253,"end":255,"text":"就是說在經濟部貿易署裡頭"},{"start":255,"end":258,"text":"我們時收花言是20%"},{"start":258,"end":261,"text":"每年的上限是180萬"},{"start":261,"end":266,"text":"那這個看起來財政部財政部條件比較好"},{"start":266,"end":268,"text":"也是一樣20%"},{"start":268,"end":270,"text":"也是一樣20%"},{"start":270,"end":274,"text":"可是每案我們最高是到480萬"},{"start":274,"end":278,"text":"那這個現行的獎勵制度"},{"start":278,"end":281,"text":"這個捐給獎金的進而是20%"},{"start":281,"end":283,"text":"那每案到480萬"},{"start":283,"end":288,"text":"那貿易署時收的花言是20%"},{"start":288,"end":291,"text":"那其實就是說這個捐給的一個資料"},{"start":291,"end":295,"text":"都是密件保存禁止第三人的一個調驗"},{"start":295,"end":297,"text":"可是我們做了這麼努力"},{"start":297,"end":302,"text":"那你看我們不管是貿易署以裁划的案件200件"},{"start":302,"end":307,"text":"然後我們的裁划總金額是4,643萬"},{"start":307,"end":312,"text":"那這個規定出爐以後查獲的案件數明顯有沒有增加"},{"start":312,"end":316,"text":"那如果有成效的話你是不是要再加強力道"},{"start":316,"end":319,"text":"那我們是不是要增加更多的一個誘因"},{"start":319,"end":321,"text":"那如果成效不彰的話"},{"start":321,"end":324,"text":"是不是應該提高獎金的一個上限"},{"start":325,"end":326,"text":"部長你怎麼看"},{"start":326,"end":327,"text":"跟委員報告"},{"start":327,"end":331,"text":"大概我們因為實施強查的一個作業"},{"start":331,"end":334,"text":"所以幾乎都是我們主動去查到"},{"start":334,"end":336,"text":"當然檢舉的部分呢"},{"start":336,"end":338,"text":"我們也訂了相關的獎金"},{"start":338,"end":340,"text":"那在自由貿易港區裡面"},{"start":340,"end":344,"text":"是根據我們的財務罰鍰處理暫行條例裡面去做的"},{"start":344,"end":348,"text":"那另外在其他的是由貿易署去做的"},{"start":348,"end":350,"text":"那金額的額度上當然有所不同"},{"start":350,"end":353,"text":"我想有關執行後的一些細節"},{"start":353,"end":356,"text":"是不是可以由我們署長來做補充說明"},{"start":356,"end":358,"text":"好好署長來請回答"},{"start":358,"end":362,"text":"署長我在這裡要特別跟你請教就是說"},{"start":362,"end":367,"text":"關務署可以不可以調整就是獎金的一個上限"},{"start":367,"end":368,"text":"這個是有依據的"},{"start":368,"end":373,"text":"如果我們的財務那個罰鍰處理的一個暫行條例"},{"start":373,"end":377,"text":"第三條的第二項跟第四條規定來的"},{"start":377,"end":381,"text":"可是這一部法律是在民國43年制定的"},{"start":381,"end":383,"text":"顯然已經超過70年了"},{"start":383,"end":387,"text":"你上一次修正的時候是20年前的事情"},{"start":387,"end":393,"text":"那是不是應該進行這一部法律的一個通盤的檢討"},{"start":393,"end":394,"text":"那署長請回"},{"start":394,"end":398,"text":"是 報告委員那個財務法法條例是不是要修正"},{"start":398,"end":402,"text":"主要是看就是說如果是法法的這個獎金"},{"start":402,"end":404,"text":"它產生很大的一個效果的話"},{"start":404,"end":409,"text":"我們是可以來研議未來來修正這個財務法法獎勵金的一個辦法"},{"start":409,"end":412,"text":"但目前480萬來說"},{"start":412,"end":414,"text":"在最高額480萬每一案"},{"start":414,"end":416,"text":"目前看起來是還夠"},{"start":416,"end":418,"text":"那主要剛剛部長也報告過"},{"start":418,"end":422,"text":"目前在第一線上查獲的這些違規轉運"},{"start":422,"end":426,"text":"幾乎都是海關自己主動依資權查獲的"},{"start":426,"end":431,"text":"目前我們提出這個就是說相關的一個獎勵金的一個辦法"},{"start":431,"end":436,"text":"只是鼓勵大家多來檢舉來檢舉這些違規不法的一個行為"},{"start":436,"end":441,"text":"那日後有機會我們有需要在調整的時候會朝這個方向"},{"start":441,"end":445,"text":"我們看到了充斥了很多的一個水貨"},{"start":445,"end":449,"text":"那在我們官方的資料裡頭顯現的"},{"start":449,"end":451,"text":"你現在告訴我說"},{"start":451,"end":455,"text":"這個這個華款的這個華金的一個制度面"},{"start":455,"end":458,"text":"其實480萬的一個檢舉獎金是夠的"},{"start":459,"end":463,"text":"可是為什麼普遍我們存在的市場"},{"start":463,"end":469,"text":"你看有這麼多人這個抽的這個電子煙都是水貨"},{"start":469,"end":475,"text":"甚至就是說有很多的一個日用品的一個水貨充斥在市場"},{"start":475,"end":478,"text":"那你要怎麼回答我這些問題"},{"start":478,"end":481,"text":"你告訴我說這個這個執行面是不錯的"},{"start":481,"end":486,"text":"可是顯然跟我們現實的一個市場環境是不太一樣的"},{"start":486,"end":489,"text":"你看你進到那個電器行的時候"},{"start":489,"end":492,"text":"他會問你說你要買水貨還是買公司貨"},{"start":492,"end":496,"text":"他們都是這樣子回那個先跟你這樣子招攬生意"},{"start":496,"end":502,"text":"水貨比較便宜可是水貨就是沒有售後服務沒有保固"},{"start":502,"end":508,"text":"是跟委員報告就是說海關一職權強查"},{"start":508,"end":511,"text":"以及說鼓勵民眾來檢舉不法的行為"},{"start":511,"end":513,"text":"我們雙雙軌都會進行"},{"start":513,"end":515,"text":"而且我們非常鼓勵民眾來檢舉不法"},{"start":515,"end":520,"text":"那如果說真的有這個檢舉獎金不夠的問題的話"},{"start":520,"end":523,"text":"我們會檢討來適度做調整"},{"start":523,"end":525,"text":"所以你看嘛你要修正了"},{"start":525,"end":526,"text":"好 署長謝謝"},{"start":526,"end":527,"text":"來 部長"},{"start":527,"end":529,"text":"那個再請教你一個問題"},{"start":529,"end":532,"text":"虛擬資產專華通過了以後"},{"start":532,"end":535,"text":"台灣的虛擬市場一下子變得很熱門"},{"start":535,"end":539,"text":"許多外國的業者都陸續到台灣來開闊市場"},{"start":540,"end":545,"text":"那這個營業稅法跟不上新興商業的一個模式"},{"start":545,"end":548,"text":"我們台灣會不會變為一個避稅的天堂"},{"start":548,"end":549,"text":"你看喔"},{"start":549,"end":555,"text":"那這在未來就是說我們的這個TAS"},{"start":555,"end":561,"text":"它要虛手這個BIGO啟動金融機構數位資產"},{"start":561,"end":563,"text":"實務的一個轉型的論壇"},{"start":563,"end":566,"text":"這個我們都看到了國外"},{"start":566,"end":569,"text":"國外的一個境外的一個電商"},{"start":569,"end":572,"text":"他已經要來銷售電子業務"},{"start":572,"end":575,"text":"那你怎麼課稅他呢"},{"start":575,"end":577,"text":"他是自然人還是法人"},{"start":577,"end":582,"text":"這個顯然是說好像是我們沒有一個好的方式"},{"start":582,"end":586,"text":"我們好像是在協助他們在逃稅"},{"start":588,"end":592,"text":"委員對於有關虛擬資產的一個課稅議題"},{"start":592,"end":596,"text":"其實在金管會在研擬這個過程當中"},{"start":596,"end":598,"text":"財政部也都已參與"},{"start":598,"end":601,"text":"那虛擬資產它裡面未來它要如何課稅"},{"start":601,"end":606,"text":"我們會依照現行的營業稅法還有所得稅法來做課徵"},{"start":606,"end":608,"text":"那要按照它的相關的"},{"start":608,"end":610,"text":"譬如說是發行的或是買賣"},{"start":610,"end":611,"text":"以及它的定性是什麼"},{"start":611,"end":613,"text":"其實我們都有做過研究"},{"start":613,"end":615,"text":"那對於它這樣的一個態樣"},{"start":615,"end":619,"text":"那依照現行的稅法是足以來做課徵的"},{"start":619,"end":623,"text":"也就是說現行的稅法有規定"},{"start":623,"end":629,"text":"那這樣的一個態樣它有很多課稅的一個灰色的地帶"},{"start":629,"end":630,"text":"灰色的地帶"},{"start":630,"end":633,"text":"我現在在講的就是這個灰色的地帶"},{"start":633,"end":637,"text":"到底有多少外國的業者來台落地招募那個客戶"},{"start":637,"end":638,"text":"你有沒有掌握到"},{"start":638,"end":641,"text":"這些業者是不是算是見外的電商"},{"start":641,"end":643,"text":"其實你是要脅迫他們"},{"start":643,"end":647,"text":"用你各種的一個方式讓他在台灣落地"},{"start":647,"end":652,"text":"我們才有辦法就是說扣到稅"},{"start":652,"end":655,"text":"這個其實是重點好不好"},{"start":655,"end":657,"text":"謝謝委員的指教"},{"start":657,"end":658,"text":"謝謝"}]}},"supported_relations":[],"relations":[]}