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uessed":false,"end":"2026-07-29T11:06:02.789474+08:00","text":"要GMT最主要的目的是避免我國的課稅權旁落。","quality":0.905},{"speaker":"李委員彥秀","start":"2026-07-29T11:06:03+08:00","guessed":false,"end":"2026-07-29T11:06:10.777778+08:00","text":"是，避免課稅權旁落，就是應該讓我們可以課得到稅，不要讓他們為了減稅，然後跑到其他國家去。","quality":1},{"speaker":"李委員彥秀","start":"2026-07-29T11:06:11.200000+08:00","guessed":false,"end":"2026-07-29T11:06:22.818182+08:00","text":"你說成立工作小組，我也認同，所以我剛剛一開始說好幾個國家都已經把法規排在那邊，已經上路了，我才會問我們的問題到底出在哪裡？","quality":0.911},{"speaker":"李委員彥秀","start":"2026-07-29T11:06:23+08:00","guessed":false,"end":"2026-07-29T11:06:31.538462+08:00","text":"因為目前是課12%，剩下3%，我們當然……擔心的是課不到嘛，所以你現在到底進度到哪裡？","quality":0.971},{"speaker":"李委員彥秀","start":"2026-07-29T11:06:36+08:00","guessed":false,"end":"2026-07-29T11:06:50.750000+08:00","text":"不是你一直說有成立工作小組，我知道你有成立工作小組，但是從今年初開始，我們已經討論這個問題很久了，所以部長，我們什麼時候會有更具體的進度出來？","quality":0.969},{"speaker":"李委員彥秀","start":"2026-07-29T11:06:53+08:00","guessed":false,"end":"2026-07-29T11:06:53.888889+08:00","text":"是在你這邊有問題嗎？","quality":1},{"speaker":"李委員彥秀","start":"2026-07-29T11:06:54+08:00","guessed":false,"end":"2026-07-29T11:06:54.833333+08:00","text":"還是在行政院？","quality":1},{"speaker":"莊部長翠雲","start":"2026-07-29T11:06:55+08:00","guessed":false,"end":"2026-07-29T11:07:13.333333+08:00","text":"我想這個部分我們會……不是在這邊有問題或在行政院，而是這個部分我們必須審慎的研議，而且目前來說，我們在產創條例裡面已經有一個要求，就是如果沒有達到15%的話，它必須按照15%來課稅，這個部分其實對跨國集團已經有所規範。","quality":0.781},{"speaker":"李委員彥秀","start":"2026-07-29T11:07:14+08:00","guessed":false,"end":"2026-07-29T11:08:20.777778+08:00","text":"部長，那我就要跟你接著探討，這個草案在114年開始討論，從預告到現在已經一年半，我同意這件事情應該審慎討論，但是我們臺灣有一個AMT，AMT並不是OECD國家合格當地補充的稅制，所以我們臺灣的企業依法繳稅，但是繳完之後，也有可能因為其他國家所得涵蓋的原則，還有徵收不足的利潤為原則，就是IIR跟UTPR，同一筆金額可能會有需要做到補充課稅，對同一筆所得的金額變成補充課稅，變成企業在臺灣繳的稅沒有辦法抵繳，白白地流到國外，繳到其他國家去，這也不是我們願意看到的，變成本國的企業要雙重負擔，它要負擔國內的稅制，又要負擔國外的稅制，這是我們擔心的問題。","quality":0.948},{"speaker":"李委員彥秀","start":"2026-07-29T11:08:21+08:00","guessed":false,"end":"2026-07-29T11:08:29.750000+08:00","text":"所以這就是為什麼我急著這一年半的時間，草案已經討論一年半，我也同意你已經有專案小組原則，但我一直關心進度。","quality":0.939},{"speaker":"李委員彥秀","start":"2026-07-29T11:08:30+08:00","guessed":false,"end":"2026-07-29T11:08:41.750000+08:00","text":"保護臺灣的企業，你剛剛講的課稅權旁落，我們希望保護臺灣企業，不要讓它在國內已經繳了稅，在國外又不認同，國內又扣了稅。","quality":0.923},{"speaker":"李委員彥秀","start":"2026-07-29T11:08:42.142857+08:00","guessed":false,"end":"2026-07-29T11:08:47.800000+08:00","text":"我們也希望符合OECD國家，稅制留在臺灣，所以我們才要趕快上路。","quality":0.793},{"speaker":"李委員彥秀","start":"2026-07-29T11:08:48+08:00","guessed":false,"end":"2026-07-29T11:08:50.500000+08:00","text":"我今天質詢應該很善意吧，部長？","quality":0.692},{"speaker":"莊部長翠雲","start":"2026-07-29T11:08:51+08:00","guessed":false,"end":"2026-07-29T11:09:04.875000+08:00","text":"委員，您提到一個重點，第一個，最低稅負制避免我們的課稅主權旁落國家，但是也要避免我們被重複課稅，所以我們這個部分……","quality":0.98},{"speaker":"李委員彥秀","start":"2026-07-29T11:09:06.444444+08:00","guessed":false,"end":"2026-07-29T11:09:11.750000+08:00","text":"部長，我問一個問題，我們的AMT在國際上是不是被國際認同？","quality":0.962},{"speaker":"李委員彥秀","start":"2026-07-29T11:09:12+08:00","guessed":false,"end":"2026-07-29T11:09:12.666667+08:00","text":"有沒有可能……","quality":0.6},{"speaker":"莊部長翠雲","start":"2026-07-29T11:09:13+08:00","guessed":false,"end":"2026-07-29T11:09:13.916667+08:00","text":"AMT是我們國內自己的稅。","quality":1},{"speaker":"李委員彥秀","start":"2026-07-29T11:09:14+08:00","guessed":false,"end":"2026-07-29T11:09:30.500000+08:00","text":"是，就是我們收了很多稅，國外並不一定認同，所以有可能同一家企業在臺灣被收了稅，但在國外還是認為它沒有達到15%，所以要課不足15%的部分，有可能嘛，對不對？是的。","quality":0.971},{"speaker":"李委員彥秀","start":"2026-07-29T11:09:31+08:00","guessed":false,"end":"2026-07-29T11:09:32.857143+08:00","text":"所以我才關心這整件事情的進度。","quality":1},{"speaker":"莊部長翠雲","start":"2026-07-29T11:09:33.266667+08:00","guessed":false,"end":"2026-07-29T11:09:53.857143+08:00","text":"委員剛剛也提到我們不能課稅權旁落，同時也不能重複課稅，所以我們才提到因為我們不是OECD裡面IF的成員國，所以他在檢視我們課這個稅的時候，他要不要承認我們課這個稅，才不會被人家重複課稅，這個就是我們要去檢視它對於這樣的國家如何檢視……","quality":0.927},{"speaker":"李委員彥秀","start":"2026-07-29T11:09:55+08:00","guessed":false,"end":"2026-07-29T11:09:55.666667+08:00","text":"對，部長……","quality":1},{"speaker":"莊部長翠雲","start":"2026-07-29T11:09:56+08:00","guessed":false,"end":"2026-07-29T11:10:03.750000+08:00","text":"但是這個文件到目前都還沒有發布，該檢視文件還沒有發布。","quality":0.88},{"speaker":"李委員彥秀","start":"2026-07-29T11:10:04+08:00","guessed":false,"end":"2026-07-29T11:10:06.857143+08:00","text":"是我們的檢視文件，還是他們的檢視文件？","quality":0.882},{"speaker":"莊部長翠雲","start":"2026-07-29T11:10:07+08:00","guessed":false,"end":"2026-07-29T11:10:07.857143+08:00","text":"他們的檢視文件還沒有發布。","quality":0.583},{"speaker":"李委員彥秀","start":"2026-07-29T11:10:08+08:00","guessed":false,"end":"2026-07-29T11:10:08.888889+08:00","text":"你說OECD國家的……","quality":1},{"speaker":"莊部長翠雲","start":"2026-07-29T11:10:09+08:00","guessed":false,"end":"2026-07-29T11:10:13.800000+08:00","text":"OECD對於非IF成員國所課徵相關的稅有沒有……","quality":0.727},{"speaker":"李委員彥秀","start":"2026-07-29T11:10:14+08:00","guessed":false,"end":"2026-07-29T11:10:23.400000+08:00","text":"部長，不管OECD國家有沒有課稅，但其他國家還是有可能被課稅？","quality":0.821},{"speaker":"莊部長翠雲","start":"2026-07-29T11:10:25+08:00","guessed":false,"end":"2026-07-29T11:10:27.818182+08:00","text":"對，這就是我們剛剛跟委員報告的。","quality":0.357},{"speaker":"李委員彥秀","start":"2026-07-29T11:10:28.166667+08:00","guessed":false,"end":"2026-07-29T11:10:29.666667+08:00","text":"所以被重複課稅時要跟誰申覆？","quality":0.615},{"speaker":"莊部長翠雲","start":"2026-07-29T11:10:30.111111+08:00","guessed":false,"end":"2026-07-29T11:10:32.888889+08:00","text":"是，所以這就是我們目前在指導的……","quality":0.714},{"speaker":"李委員彥秀","start":"2026-07-29T11:10:33.166667+08:00","guessed":false,"end":"2026-07-29T11:10:33.833333+08:00","text":"跟我們申覆嗎？","quality":0.667},{"speaker":"李委員彥秀","start":"2026-07-29T11:10:34+08:00","guessed":false,"end":"2026-07-29T11:10:37.857143+08:00","text":"我在國外被課稅，所以拿回來，希望你不要再扣我一次？","quality":0.727},{"speaker":"莊部長翠雲","start":"2026-07-29T11:10:38+08:00","guessed":false,"end":"2026-07-29T11:10:43.700000+08:00","text":"對，所以我們一定要避免這樣的情況，這就是我們在討論時所談到的。","quality":0.857},{"speaker":"李委員彥秀","start":"2026-07-29T11:10:44+08:00","guessed":false,"end":"2026-07-29T11:10:44.800000+08:00","text":"那還要多久？","quality":1},{"speaker":"李委員彥秀","start":"2026-07-29T11:10:44.800000+08:00","guessed":true,"end":"2026-07-29T11:10:45.800000+08:00","text":"還要多久？","quality":0},{"speaker":"莊部長翠雲","start":"2026-07-29T11:10:45.142857+08:00","guessed":false,"end":"2026-07-29T11:10:45.857143+08:00","text":"當然，這個部分……","quality":1},{"speaker":"李委員彥秀","start":"2026-07-29T11:10:46.461538+08:00","guessed":false,"end":"2026-07-29T11:10:54.500000+08:00","text":"即使接受複查也不一定會過，我這邊就有好幾個案例，所以我才說我們要趕快符合國際法規並接軌。是的。","quality":0.907},{"speaker":"李委員彥秀","start":"2026-07-29T11:10:55+08:00","guessed":false,"end":"2026-07-29T11:10:56.636364+08:00","text":"然後也保護臺灣的產業。","quality":1},{"speaker":"李委員彥秀","start":"2026-07-29T11:10:57.125000+08:00","guessed":false,"end":"2026-07-29T11:10:57.875000+08:00","text":"所以你還要多久？","quality":1},{"speaker":"莊部長翠雲","start":"2026-07-29T11:10:58+08:00","guessed":false,"end":"2026-07-29T11:11:03.142857+08:00","text":"這部分我們想儘快把它研究出成果後，再按程序來辦理。","quality":0.696},{"speaker":"李委員彥秀","start":"2026-07-29T11:11:04.666667+08:00","guessed":false,"end":"2026-07-29T11:11:14.857143+08:00","text":"財政部……最近、包括上禮拜我們討論的遺贈稅法，大法官給的最後兩年關鍵時間已經快到了，但法案迄今還沒送出來，還有我今天所關心的議題。","quality":0.724},{"speaker":"李委員彥秀","start":"2026-07-29T11:11:15+08:00","guessed":false,"end":"2026-07-29T11:11:21.555556+08:00","text":"我覺得有很多重要的法規、法案速度都稍嫌慢了一些。","quality":0.955},{"speaker":"李委員彥秀","start":"2026-07-29T11:11:22+08:00","guessed":false,"end":"2026-07-29T11:11:22.875000+08:00","text":"部長，我今天很客氣。","quality":1},{"speaker":"莊部長翠雲","start":"2026-07-29T11:11:23+08:00","guessed":false,"end":"2026-07-29T11:11:23.500000+08:00","text":"謝謝、謝謝。","quality":0.5},{"speaker":"莊部長翠雲","start":"2026-07-29T11:11:25.500000+08:00","guessed":false,"end":"2026-07-29T11:11:25.833333+08:00","text":"遺贈稅法明天……","quality":0.5},{"speaker":"李委員彥秀","start":"2026-07-29T11:11:26+08:00","guessed":false,"end":"2026-07-29T11:11:29.714286+08:00","text":"要趕快加快速度，這對產業的影響與衝擊是非常大的。","quality":0.636},{"speaker":"莊部長翠雲","start":"2026-07-29T11:11:30.571429+08:00","guessed":false,"end":"2026-07-29T11:11:31.857143+08:00","text":"遺贈稅法明天就會提報院會了。","quality":0.769},{"speaker":"李委員彥秀","start":"2026-07-29T11:11:35.222222+08:00","guessed":false,"end":"2026-07-29T11:11:45.800000+08:00","text":"部長，我要提醒你，我覺得我們租稅優惠的整體結構是有點失靈的，我想請教經濟部發展署。","quality":0.946},{"speaker":"李委員彥秀","start":"2026-07-29T11:11:46+08:00","guessed":false,"end":"2026-07-29T11:11:46.857143+08:00","text":"我為什麼這麼說？","quality":1},{"speaker":"李委員彥秀","start":"2026-07-29T11:11:49+08:00","guessed":false,"end":"2026-07-29T11:12:03.666667+08:00","text":"依照產業創新條例規定，取得越多投資抵減的企業在租稅優惠這部分的稅率反而被壓得更低，且觸發補稅門檻的風險也有可能上升。","quality":0.836},{"speaker":"李委員彥秀","start":"2026-07-29T11:12:04+08:00","guessed":false,"end":"2026-07-29T11:12:25.666667+08:00","text":"所以在GMT時代，這反而會成為觸發補稅的未爆彈，這就是我剛才講的，賺得越多、利潤越多，畢竟在產業創新條例裡面有時候有很多租稅優惠，但在GMT時代，若到其他國家去反而可能觸發補稅，對不對？","quality":0.845},{"speaker":"李委員彥秀","start":"2026-07-29T11:12:26+08:00","guessed":false,"end":"2026-07-29T11:12:32.714286+08:00","text":"部長，你應該了解我的意思，因為現在對於很多產業有一些租稅優惠，這點經濟部也很清楚。","quality":0.865},{"speaker":"李委員彥秀","start":"2026-07-29T11:12:33.857143+08:00","guessed":false,"end":"2026-07-29T11:12:38.727273+08:00","text":"結果賺得越多，在GMT中反而有需要補稅的可能性。","quality":0.636},{"speaker":"李委員彥秀","start":"2026-07-29T11:12:39.266667+08:00","guessed":false,"end":"2026-07-29T11:12:55.800000+08:00","text":"另外，產業創新條例第十條之二、臺版晶片法當中又要求抵減稅的一些條件，其中最重要的有效稅率必須達到15%才能投資抵減。","quality":0.865},{"speaker":"李委員彥秀","start":"2026-07-29T11:12:56+08:00","guessed":false,"end":"2026-07-29T11:13:03.625000+08:00","text":"所以在產業創新條例裡，光是我講的這兩條就有牴觸的地方！","quality":0.96},{"speaker":"李委員彥秀","start":"2026-07-29T11:13:04+08:00","guessed":false,"end":"2026-07-29T11:13:23.875000+08:00","text":"我們一邊在臺灣晶片法裡鼓勵企業稅率一定要達到15%以上才能抵稅；但對某些企業我們又說賺得越多，一些稅率優惠就會壓得越低，如此反而觸發補稅門檻。","quality":0.738},{"speaker":"李委員彥秀","start":"2026-07-29T11:13:24.444444+08:00","guessed":false,"end":"2026-07-29T11:13:26.750000+08:00","text":"在這裡我要提一個案例，這個上次我也提過。","quality":0.722},{"speaker":"李委員彥秀","start":"2026-07-29T11:13:27.428571+08:00","guessed":false,"end":"2026-07-29T11:13:50.500000+08:00","text":"在國際上，像新加坡跟越南已經迅速針對GMT，將過去傳統的租稅獎勵轉為現金補貼，不再用租稅優惠，畢竟稅率要達到15%，所以轉用現金補貼與現金退稅作為實質誘因，避免產創條例中彼此互相牴觸的規定。","quality":0.744},{"speaker":"李委員彥秀","start":"2026-07-29T11:13:51.500000+08:00","guessed":false,"end":"2026-07-29T11:13:55.777778+08:00","text":"部長，對這部分有沒有可能進行研議？","quality":0.933},{"speaker":"莊部長翠雲","start":"2026-07-29T11:13:57+08:00","guessed":false,"end":"2026-07-29T11:13:57.750000+08:00","text":"謝謝委員。","quality":1},{"speaker":"莊部長翠雲","start":"2026-07-29T11:13:58+08:00","guessed":false,"end":"2026-07-29T11:14:10.714286+08:00","text":"這就是每次各部會提出租稅優惠，或委員們提案的時候，財政部都必須要提出的，即財政紀律法一再提到的，就是說……","quality":0.745},{"speaker":"李委員彥秀","start":"2026-07-29T11:14:11.222222+08:00","guessed":false,"end":"2026-07-29T11:14:13.714286+08:00","text":"部長，這部分你會放進去研議嗎？","quality":0.923},{"speaker":"莊部長翠雲","start":"2026-07-29T11:14:15+08:00","guessed":false,"end":"2026-07-29T11:14:16.500000+08:00","text":"租稅優惠不可過度！","quality":0.875},{"speaker":"莊部長翠雲","start":"2026-07-29T11:14:16.500000+08:00","guessed":true,"end":"2026-07-29T11:14:17.500000+08:00","text":"租稅優惠不可過度！","quality":0},{"speaker":"莊部長翠雲","start":"2026-07-29T11:14:17+08:00","guessed":false,"end":"2026-07-29T11:14:18.600000+08:00","text":"我們一直在強調這點……","quality":0.889},{"speaker":"李委員彥秀","start":"2026-07-29T11:14:19.285714+08:00","guessed":false,"end":"2026-07-29T11:14:23.750000+08:00","text":"你講到租稅不可過度，那麼像新加坡跟越南的作法……","quality":0.667},{"speaker":"莊部長翠雲","start":"2026-07-29T11:14:24.222222+08:00","guessed":false,"end":"2026-07-29T11:14:30.750000+08:00","text":"作法……與補貼、補助相關的部分，是屬於經濟部的權責。","quality":0.81},{"speaker":"李委員彥秀","start":"2026-07-29T11:14:33.181818+08:00","guessed":false,"end":"2026-07-29T11:14:34.818182+08:00","text":"經濟部可不可以回應我？","quality":1},{"speaker":"鄒副署長宇新","start":"2026-07-29T11:14:36.166667+08:00","guessed":false,"end":"2026-07-29T11:14:43.727273+08:00","text":"跟委員報告，產創條例第九條有關補貼的部分是由政府補助，不過目前是針對研發補助。","quality":0.861},{"speaker":"鄒副署長宇新","start":"2026-07-29T11:14:44.363636+08:00","guessed":false,"end":"2026-07-29T11:14:47.750000+08:00","text":"業者針對研發面有需要相關的一些……","quality":1},{"speaker":"李委員彥秀","start":"2026-07-29T11:14:48.100000+08:00","guessed":false,"end":"2026-07-29T11:14:49.857143+08:00","text":"你這樣回答還是沒有回應到我的問題。","quality":0.875},{"speaker":"李委員彥秀","start":"2026-07-29T11:14:50+08:00","guessed":false,"end":"2026-07-29T11:14:57.666667+08:00","text":"部長，你應該很清楚矛盾在哪裡，因為這是一個跨部會的問題！","quality":0.92},{"speaker":"李委員彥秀","start":"2026-07-29T11:14:58.153846+08:00","guessed":false,"end":"2026-07-29T11:14:59.846154+08:00","text":"GMT是一個跨部會的問題！","quality":0.917},{"speaker":"李委員彥秀","start":"2026-07-29T11:15:00+08:00","guessed":false,"end":"2026-07-29T11:15:07.777778+08:00","text":"你剛剛說要審慎研議，說有專案小組，有把經濟部納進來，但其他國家是跨部會去處理這問題。","quality":0.947},{"speaker":"李委員彥秀","start":"2026-07-29T11:15:08.444444+08:00","guessed":false,"end":"2026-07-29T11:15:13.900000+08:00","text":"現在雖然有專案小組，若是一個跨部會的專案小組，那我也認同，畢竟為的就是解決問題。","quality":0.722},{"speaker":"李委員彥秀","start":"2026-07-29T11:15:14+08:00","guessed":false,"end":"2026-07-29T11:15:20.833333+08:00","text":"其實你有一年半的時間去研議解決問題，結果經濟部還是回答只針對研發的部分。","quality":0.765},{"speaker":"李委員彥秀","start":"2026-07-29T11:15:21.888889+08:00","guessed":false,"end":"2026-07-29T11:15:26.900000+08:00","text":"換句話說，這整件事情有專案小組，但沒有跨部會解決問題，這是我今天質詢的重點。","quality":0.882},{"speaker":"李委員彥秀","start":"2026-07-29T11:15:27+08:00","guessed":false,"end":"2026-07-29T11:15:39.777778+08:00","text":"所以我有三個具體要求，我也不占用別人的時間：第一，要想辦法加速符合OECD標準的QDMTT，確保未來的稅收可以百分之百留在臺灣，這是你我共同的目標。","quality":0.912},{"speaker":"李委員彥秀","start":"2026-07-29T11:15:40+08:00","guessed":false,"end":"2026-07-29T11:15:49.800000+08:00","text":"第二，在保護跨國企業順利接軌GMT之前，要積極輔導企業適用避風港條款，降低企業遵循成本。","quality":0.975},{"speaker":"李委員彥秀","start":"2026-07-29T11:15:50.333333+08:00","guessed":false,"end":"2026-07-29T11:16:01.600000+08:00","text":"第三，經濟部應即刻研議把租稅抵減轉型為實質現金，也就是比照新加坡跟越南的防禦策略。","quality":0.947},{"speaker":"李委員彥秀","start":"2026-07-29T11:16:02.333333+08:00","guessed":false,"end":"2026-07-29T11:16:11.714286+08:00","text":"當然，這三個具體建議是我個人的想法，但這是一個跨部會的整體政策問題。","quality":0.935},{"speaker":"李委員彥秀","start":"2026-07-29T11:16:12+08:00","guessed":false,"end":"2026-07-29T11:16:21.818182+08:00","text":"面對臺灣的護國群山，我覺得我們要想辦法跨部會解決這些問題。","quality":1},{"speaker":"李委員彥秀","start":"2026-07-29T11:16:22.266667+08:00","guessed":false,"end":"2026-07-29T11:16:27.428571+08:00","text":"部長，可以再多給你一點點時間，但絕對不能只在小組裡研議。","quality":0.88},{"speaker":"李委員彥秀","start":"2026-07-29T11:16:28.428571+08:00","guessed":false,"end":"2026-07-29T11:16:33.833333+08:00","text":"今天聽到經濟部的回應，讓我覺得你們並沒有做跨部會的研究，這是我感到非常遺憾的地方。","quality":0.868},{"speaker":"李委員彥秀","start":"2026-07-29T11:16:34.400000+08:00","guessed":false,"end":"2026-07-29T11:16:37.777778+08:00","text":"GMT喊了這麼久，卻仍停留在紙上作業！","quality":0.588},{"speaker":"李委員彥秀","start":"2026-07-29T11:16:38+08:00","guessed":false,"end":"2026-07-29T11:16:40.500000+08:00","text":"以上是我今天的質詢，謝謝。","quality":1},{"speaker":"莊部長翠雲","start":"2026-07-29T11:16:41+08:00","guessed":false,"end":"2026-07-29T11:16:41.500000+08:00","text":"謝謝委員。","quality":0.5},{"speaker":"主席","start":"2026-07-29T11:16:42+08:00","guessed":true,"end":"2026-07-29T11:16:44+08:00","text":"謝謝李彥秀委員。","quality":0},{"speaker":"主席","start":"2026-07-29T11:16:44.300000+08:00","guessed":true,"end":"2026-07-29T11:16:47.442857+08:00","text":"接下來請王世堅委員質詢。","quality":0}]},"gazette":{"lineno":579,"blocks":[["李委員彥秀：（11時4分）謝謝。我請莊部長。"],["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。我長期在財委會都一直非常關心現在全球最低稅負制GMT的相關進度，整體的進度跟狀況已經不是紙上談兵，現在全球有十多個國家已經完成國內立法，包括越南、澳洲等，亞洲有好幾個國家也有。我們自2026年開始面臨當地申報的要求，我要請問部長，面對GMT，我們現在因應的進度、相關的法規到底在哪一個階段？"],["莊部長翠雲：跟委員報告，對於有關全球最低稅負制，財政部已經組成了一個工作小組，我們必須要對OECD最新發布的文件，還有其他OECD非屬IF成員的GMT如何去檢視，因為我們本身並不屬於這個成員國，我們的實施必須根據他一些相關的檢視規則思考……"],["李委員彥秀：是，部長……"],["莊部長翠雲：我們會持續地去……第一個我們有工作小組，而且對於OECD發布新的文件，我們都要隨時能夠掌握。"],["李委員彥秀：部長，我先請問你，GMT最主要的目的，要加入就是希望這15%的稅制嘛，我們加入的目的是什麼？希望稅留在臺灣？"],["莊部長翠雲：要GMT最主要的目的是避免我國的課稅權旁落。"],["李委員彥秀：是，避免課稅權旁落，就是應該讓我們可以課得到稅，不要讓他們為了減稅，然後跑到其他國家去。你說成立工作小組，我也認同，所以我剛剛一開始說好幾個國家都已經把法規排在那邊，已經上路了，我才會問我們的問題到底出在哪裡？因為目前是課12%，剩下3%，我們當然……擔心的是課不到嘛，所以你現在到底進度到哪裡？不是你一直說有成立工作小組，我知道你有成立工作小組，但是從今年初開始，我們已經討論這個問題很久了，所以部長，我們什麼時候會有更具體的進度出來？是在你這邊有問題嗎？還是在行政院？"],["莊部長翠雲：我想這個部分我們會……不是在這邊有問題或在行政院，而是這個部分我們必須審慎的研議，而且目前來說，我們在產創條例裡面已經有一個要求，就是如果沒有達到15%的話，它必須按照15%來課稅，這個部分其實對跨國集團已經有所規範。"],["李委員彥秀：部長，那我就要跟你接著探討，這個草案在114年開始討論，從預告到現在已經一年半，我同意這件事情應該審慎討論，但是我們臺灣有一個AMT，AMT並不是OECD國家合格當地補充的稅制，所以我們臺灣的企業依法繳稅，但是繳完之後，也有可能因為其他國家所得涵蓋的原則，還有徵收不足的利潤為原則，就是IIR跟UTPR，同一筆金額可能會有需要做到補充課稅，對同一筆所得的金額變成補充課稅，變成企業在臺灣繳的稅沒有辦法抵繳，白白地流到國外，繳到其他國家去，這也不是我們願意看到的，變成本國的企業要雙重負擔，它要負擔國內的稅制，又要負擔國外的稅制，這是我們擔心的問題。所以這就是為什麼我急著這一年半的時間，草案已經討論一年半，我也同意你已經有專案小組原則，但我一直關心進度。保護臺灣的企業，你剛剛講的課稅權旁落，我們希望保護臺灣企業，不要讓它在國內已經繳了稅，在國外又不認同，國內又扣了稅。我們也希望符合OECD國家，稅制留在臺灣，所以我們才要趕快上路。我今天質詢應該很善意吧，部長？"],["莊部長翠雲：委員，您提到一個重點，第一個，最低稅負制避免我們的課稅主權旁落國家，但是也要避免我們被重複課稅，所以我們這個部分……"],["李委員彥秀：部長，我問一個問題，我們的AMT在國際上是不是被國際認同？有沒有可能……"],["莊部長翠雲：AMT是我們國內自己的稅。"],["李委員彥秀：是，就是我們收了很多稅，國外並不一定認同，所以有可能同一家企業在臺灣被收了稅，但在國外還是認為它沒有達到15%，所以要課不足15%的部分，有可能嘛，對不對？"],["莊部長翠雲：是的。"],["李委員彥秀：所以我才關心這整件事情的進度。"],["莊部長翠雲：委員剛剛也提到我們不能課稅權旁落，同時也不能重複課稅，所以我們才提到因為我們不是OECD裡面IF的成員國，所以他在檢視我們課這個稅的時候，他要不要承認我們課這個稅，才不會被人家重複課稅，這個就是我們要去檢視它對於這樣的國家如何檢視……"],["李委員彥秀：對，部長……"],["莊部長翠雲：但是這個文件到目前都還沒有發布，該檢視文件還沒有發布。"],["李委員彥秀：是我們的檢視文件，還是他們的檢視文件？"],["莊部長翠雲：他們的檢視文件還沒有發布。"],["李委員彥秀：你說OECD國家的……"],["莊部長翠雲：OECD對於非IF成員國所課徵相關的稅有沒有……"],["李委員彥秀：部長，不管OECD國家有沒有課稅，但其他國家還是有可能被課稅？"],["莊部長翠雲：對，這就是我們剛剛跟委員報告的。"],["李委員彥秀：所以被重複課稅時要跟誰申覆？"],["莊部長翠雲：是，所以這就是我們目前在指導的……"],["李委員彥秀：跟我們申覆嗎？我在國外被課稅，所以拿回來，希望你不要再扣我一次？"],["莊部長翠雲：對，所以我們一定要避免這樣的情況，這就是我們在討論時所談到的。"],["李委員彥秀：那還要多久？還要多久？"],["莊部長翠雲：當然，這個部分……"],["李委員彥秀：即使接受複查也不一定會過，我這邊就有好幾個案例，所以我才說我們要趕快符合國際法規並接軌。"],["莊部長翠雲：是的。"],["李委員彥秀：然後也保護臺灣的產業。所以你還要多久？"],["莊部長翠雲：這部分我們想儘快把它研究出成果後，再按程序來辦理。"],["李委員彥秀：財政部……最近、包括上禮拜我們討論的遺贈稅法，大法官給的最後兩年關鍵時間已經快到了，但法案迄今還沒送出來，還有我今天所關心的議題。我覺得有很多重要的法規、法案速度都稍嫌慢了一些。部長，我今天很客氣。"],["莊部長翠雲：謝謝、謝謝。遺贈稅法明天……"],["李委員彥秀：要趕快加快速度，這對產業的影響與衝擊是非常大的。"],["莊部長翠雲：遺贈稅法明天就會提報院會了。"],["李委員彥秀：部長，我要提醒你，我覺得我們租稅優惠的整體結構是有點失靈的，我想請教經濟部發展署。我為什麼這麼說？依照產業創新條例規定，取得越多投資抵減的企業在租稅優惠這部分的稅率反而被壓得更低，且觸發補稅門檻的風險也有可能上升。所以在GMT時代，這反而會成為觸發補稅的未爆彈，這就是我剛才講的，賺得越多、利潤越多，畢竟在產業創新條例裡面有時候有很多租稅優惠，但在GMT時代，若到其他國家去反而可能觸發補稅，對不對？部長，你應該了解我的意思，因為現在對於很多產業有一些租稅優惠，這點經濟部也很清楚。結果賺得越多，在GMT中反而有需要補稅的可能性。","另外，產業創新條例第十條之二、臺版晶片法當中又要求抵減稅的一些條件，其中最重要的有效稅率必須達到15%才能投資抵減。所以在產業創新條例裡，光是我講的這兩條就有牴觸的地方！我們一邊在臺灣晶片法裡鼓勵企業稅率一定要達到15%以上才能抵稅；但對某些企業我們又說賺得越多，一些稅率優惠就會壓得越低，如此反而觸發補稅門檻。","在這裡我要提一個案例，這個上次我也提過。在國際上，像新加坡跟越南已經迅速針對GMT，將過去傳統的租稅獎勵轉為現金補貼，不再用租稅優惠，畢竟稅率要達到15%，所以轉用現金補貼與現金退稅作為實質誘因，避免產創條例中彼此互相牴觸的規定。部長，對這部分有沒有可能進行研議？"],["莊部長翠雲：謝謝委員。這就是每次各部會提出租稅優惠，或委員們提案的時候，財政部都必須要提出的，即財政紀律法一再提到的，就是說……"],["李委員彥秀：部長，這部分你會放進去研議嗎？"],["莊部長翠雲：租稅優惠不可過度！租稅優惠不可過度！我們一直在強調這點……"],["李委員彥秀：你講到租稅不可過度，那麼像新加坡跟越南的作法……"],["莊部長翠雲：作法……與補貼、補助相關的部分，是屬於經濟部的權責。"],["李委員彥秀：經濟部可不可以回應我？"],["鄒副署長宇新：跟委員報告，產創條例第九條有關補貼的部分是由政府補助，不過目前是針對研發補助。業者針對研發面有需要相關的一些……"],["李委員彥秀：你這樣回答還是沒有回應到我的問題。部長，你應該很清楚矛盾在哪裡，因為這是一個跨部會的問題！GMT是一個跨部會的問題！你剛剛說要審慎研議，說有專案小組，有把經濟部納進來，但其他國家是跨部會去處理這問題。現在雖然有專案小組，若是一個跨部會的專案小組，那我也認同，畢竟為的就是解決問題。其實你有一年半的時間去研議解決問題，結果經濟部還是回答只針對研發的部分。換句話說，這整件事情有專案小組，但沒有跨部會解決問題，這是我今天質詢的重點。","所以我有三個具體要求，我也不占用別人的時間：第一，要想辦法加速符合OECD標準的QDMTT，確保未來的稅收可以百分之百留在臺灣，這是你我共同的目標。第二，在保護跨國企業順利接軌GMT之前，要積極輔導企業適用避風港條款，降低企業遵循成本。第三，經濟部應即刻研議把租稅抵減轉型為實質現金，也就是比照新加坡跟越南的防禦策略。當然，這三個具體建議是我個人的想法，但這是一個跨部會的整體政策問題。面對臺灣的護國群山，我覺得我們要想辦法跨部會解決這些問題。部長，可以再多給你一點點時間，但絕對不能只在小組裡研議。今天聽到經濟部的回應，讓我覺得你們並沒有做跨部會的研究，這是我感到非常遺憾的地方。GMT喊了這麼久，卻仍停留在紙上作業！以上是我今天的質詢，謝謝。"],["莊部長翠雲：謝謝委員。"],["主席：謝謝李彥秀委員。","接下來請王世堅委員質詢。"]],"agenda":{"page_end":254,"meet_id":"委員會-11-5-20-24","speakers":["李彥秀","賴士葆","林德福","吳秉叡","郭國文","賴惠員","林岱樺","劉書彬","李坤城","林思銘","顏寬恒","王世堅","許忠信","陳玉珍","羅明才","楊瓊瓔"],"page_start":207,"meetingDate":["2026-07-29"],"gazette_id":"1156801","agenda_lcidc_ids":["1156801_00008"],"meet_name":"立法院第11屆第5會期財政委員會第24次全體委員會議紀錄","content":"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\n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\n案」等7案（詢答）","agenda_id":"1156801_00012"}}},"supported_relations":[],"relations":[]}