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,"end":"2026-07-29T12:02:28.722222+08:00","text":"這個問題已經在人民的生活當中很頻繁碰到，所以我具體要求財政部，應該跟戶政、法院、交通部等跨部會研討，建立一個繼承案件的通知機制，讓人民的基本權益能夠得到保障。","quality":0.903},{"speaker":"莊部長翠雲","start":"2026-07-29T12:02:30+08:00","guessed":false,"end":"2026-07-29T12:02:38.812500+08:00","text":"也謝謝委員提出這樣的意見，希望委員能夠把手上有關的個案也提供給我們，我們一起來做這方面的討論。","quality":0.977},{"speaker":"楊委員瓊瓔","start":"2026-07-29T12:02:39+08:00","guessed":false,"end":"2026-07-29T12:02:43.785714+08:00","text":"這已經是媒體披露的案子，我還要提供給你，這個方案你們去研議，好不好？","quality":0.867},{"speaker":"楊委員瓊瓔","start":"2026-07-29T12:02:44+08:00","guessed":false,"end":"2026-07-29T12:02:51.666667+08:00","text":"怎麼樣讓大家不會因為不知而變成一個法律的風險人，好不好？","quality":1},{"speaker":"楊委員瓊瓔","start":"2026-07-29T12:02:52+08:00","guessed":false,"end":"2026-07-29T12:02:53.500000+08:00","text":"你們去研議，謝謝。","quality":1},{"speaker":"莊部長翠雲","start":"2026-07-29T12:02:54+08:00","guessed":false,"end":"2026-07-29T12:02:54.500000+08:00","text":"好的，謝謝委員。","quality":0.667},{"speaker":"主席","start":"2026-07-29T12:02:54.666667+08:00","guessed":false,"end":"2026-07-29T12:02:55.857143+08:00","text":"謝謝，我們結束楊瓊瓔委員的質詢。","quality":0.429},{"speaker":"主席","start":"2026-07-29T12:02:56.357143+08:00","guessed":true,"end":"2026-07-29T12:03:00.071429+08:00","text":"林倩綺、林倩綺、林倩綺委員不在。","quality":0},{"speaker":"主席","start":"2026-07-29T12:03:00.371429+08:00","guessed":true,"end":"2026-07-29T12:03:04.085714+08:00","text":"葉元之、葉元之、葉元之委員不在。","quality":0},{"speaker":"主席","start":"2026-07-29T12:03:04.385714+08:00","guessed":true,"end":"2026-07-29T12:03:13.814286+08:00","text":"今天登記發言的委員均已詢答完畢，本日會議作如下決議：第一、說明及詢答完畢。","quality":0},{"speaker":"主席","start":"2026-07-29T12:03:14.114286+08:00","guessed":true,"end":"2026-07-29T12:03:26.114286+08:00","text":"第二、委員質詢未及答復或請補充資訊，請財政部在一週之內以書面答復，委員另要求期限者，從其所定。","quality":0},{"speaker":"主席","start":"2026-07-29T12:03:26.414286+08:00","guessed":true,"end":"2026-07-29T12:03:34.414286+08:00","text":"第三、有關「海關進口稅則部分稅則修正草案」等7案，均另擇期繼續審查。","quality":0},{"speaker":"主席","start":"2026-07-29T12:03:34.714286+08:00","guessed":true,"end":"2026-07-29T12:03:47.857143+08:00","text":"第四、本日會議議程已進行完畢，倘有不在場委員補提書面質詢，一併列入紀錄，刊登公報，並請議事人員協助處理。","quality":0},{"speaker":"主席","start":"2026-07-29T12:03:48.157143+08:00","guessed":true,"end":"2026-07-29T12:03:51.871429+08:00","text":"我們今天散會，大家辛苦了！謝謝。","quality":0},{"speaker":"主席","start":"2026-07-29T12:03:52.171429+08:00","guessed":true,"end":"2026-07-29T12:03:53.314286+08:00","text":"散會（12時3分）","quality":0}]},"gazette":{"lineno":814,"blocks":[["楊委員瓊瓔：（11時58分）謝謝主席，楊瓊瓔發言，邀請部長。"],["莊部長翠雲：委員好。"],["楊委員瓊瓔：部長，最近的陳情案件很多，我們也有看到媒體報導，國稅局也碰到這樣子的問題，收到欠稅通知才知道自己是繼承人，包括稅務局也說很多人都有碰到這樣的情況。既然我們是一個有為的政府，更應當解決目前的社會面向。實務上的案例是順位繼承人全數拋棄繼承之後，有很多是長年並沒有與被繼承人來往，他是第三順位繼承人，他必須要等到你們寄單子收到欠稅通知，或者是使用牌照稅繳款書，他才驚覺發現自己竟然是法定繼承人。目前有碰到很多這種情況，甚至也因為如此而讓他錯失法定的三個月拋棄繼承期間。被繼承人死亡之後名下的車輛還是在領牌，所以後續開徵的使用牌照稅必須要由繼承人負擔，甚至也可能會移送行政執行，當人民收到催款通知書時，才知道自己本身在法律的地位已經改變，這也反映出跨機關單位的訊息通知及權益告知機制有斷點、有所不足，讓民眾在不知情的情況之下，必須去承擔這個法律的風險。所以我要跟部長討論，既然它已經成為一個機關單位經常碰到的問題，也是社會所產生的面向、情境和問題，是不是應該全面檢討現行的欠稅及繼承案件通知機制？我們是不是要做跨單位的檢討？請教部長。"],["莊部長翠雲：謝謝委員提出這樣的議題，委員的重點應該是前面順位的繼承人都拋棄繼承了，但是後順位的繼承人卻不知道。"],["楊委員瓊瓔：他不知道，因為沒有來往。"],["莊部長翠雲：最後變成他必須繼承，也收到有關的繳稅通知，這個部分如果如委員說的有很多例子，我們來了解看看在機制上能不能有一些討論，讓民眾可以有一個比較合理的權益上的維護，好不好？"],["楊委員瓊瓔：部長，因為你們在末端收稅已經碰到這樣的問題，關於繼承案件的通知機制，人民有這個權利，有法定三個月可以拋棄繼承，但是他是不知情的，因為他跟繼承人沒有來往，他不知道他已經拋棄，他沒有辦法，因為不可考了，除非他去問他，但是他們沒有來往，也沒有辦法問，只有等到收到稅單，他才知道他的法律位階、法律地位改變了，他是繼承人。這個問題已經在人民的生活當中很頻繁碰到，所以我具體要求財政部，應該跟戶政、法院、交通部等跨部會研討，建立一個繼承案件的通知機制，讓人民的基本權益能夠得到保障。"],["莊部長翠雲：也謝謝委員提出這樣的意見，希望委員能夠把手上有關的個案也提供給我們，我們一起來做這方面的討論。"],["楊委員瓊瓔：這已經是媒體披露的案子，我還要提供給你，這個方案你們去研議，好不好？怎麼樣讓大家不會因為不知而變成一個法律的風險人，好不好？你們去研議，謝謝。"],["莊部長翠雲：好的，謝謝委員。"],["主席：謝謝，我們結束楊瓊瓔委員的質詢。","林倩綺、林倩綺、林倩綺委員不在。","葉元之、葉元之、葉元之委員不在。","今天登記發言的委員均已詢答完畢，本日會議作如下決議：第一、說明及詢答完畢。第二、委員質詢未及答復或請補充資訊，請財政部在一週之內以書面答復，委員另要求期限者，從其所定。第三、有關「海關進口稅則部分稅則修正草案」等7案，均另擇期繼續審查。第四、本日會議議程已進行完畢，倘有不在場委員補提書面質詢，一併列入紀錄，刊登公報，並請議事人員協助處理。","我們今天散會，大家辛苦了！謝謝。","散會（12時3分）"]],"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":[]}