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宣讀上次會議事錄決定議事錄確定二 邀請行政院主計總處陳主計長熟知中央銀行國家發展委員會"},{"start":1805.045,"end":1825.28,"text":"經濟部率台灣電力股份有限公司董事長及台灣中油股份有限公司董事長衛生福利部法務部就中東衝突對能源物價民生與醫療物資供應及市場秩序之中長期影響與因應檢討及因應國際情勢強化經濟社會與民生國安任性特別預算執行進行專題報告並備諮詢"},{"start":1829.203,"end":1844.29,"text":"經主席長陳淑芝、副總裁嚴中大、常務次長賴憲信分別提出報告具有委員林德福等17人提出質詢均經主席長陳淑芝、政務次長林靜儀、常務次長賴建信、董事長方正仁、總經理王耀廷、副總裁嚴中大、司長張曉雯"},{"start":1845.47,"end":1864.126,"text":"副主任委員高仙貴及相關人員已答覆決定一報告集訊答完畢二委員未及答覆或請補充資訊請相關部會議中內已書面答覆委員另邀請期間者重新鎖定三委員徐富奎、洪玉祥、王思堅所提書面執行列入記錄看任公報並請相關部會議書面答覆宣讀完畢"},{"start":1865.134,"end":1894.409,"text":"因為現在在場委員會主法定人數一事若暫不確定請議事人員宣讀今日議程討論事項一繼續審查娛樂稅法四案本院委員徐富奎等17人委員陳秀寶等18人委員盧明才等19人委員王世堅等23人分別擬居娛樂稅法第二條及第五條條文修正草案等四案二審查娛樂稅法二屬案一行政院寒期審議本院委員徐信等16人委員郭益勤等17人委員郭國文等16人"},{"start":1895.329,"end":1922.657,"text":"委員李坤成等23人委員鍾嘉斌等21人委員吳佩儀等24人委員李怡瑾等21人委員羅美玲等18人委員李柏毅等16人委員賴慧媛等16人委員蔡宇宇等16人委員莊瑞雄等23人委員王美惠等18人委員吳祁銘等16人委員吳思瞭等16人委員林思敏等16人委員陳佩瑜等18人委員李燕秀等18人分別擬據娛樂稅法部分條文修正查案等19案"},{"start":1924.886,"end":1946.426,"text":"2.本院委員汪宏威等21人 拟據娛樂稅法第二條條文修正草案案3.本院委員林儲英等20人 委員林思明等18人 分別拟據娛樂稅法第二條及第五條條文修正草案等兩案4.本院委員蔡啟昌等16人 委員吳立華等20人 分別拟據娛樂稅法第二條第五條及第六條條文修正草案等兩案"},{"start":1947.95,"end":1976.116,"text":"呼籲本院委員賴世保等二十八人擬拘娛樂稅法第二條第五條及第十條修正條文修正草案案宣讀完畢現在原地介紹在場委員王世堅委員介紹與會政府官員財政部莊翠雲部長法制處姚瑩處長負稅署宋秀琳署長文化部藝術發展司林怡君專門委員"},{"start":1978.584,"end":1999.585,"text":"運動部設施規劃師劉哲銘專門委員國際事務司林秀卿科長產業及科技司張勝年科長經濟部商業發展署李永毅組長衛生福利部社會救助及社公司黃淑慧專門委員法務部廖江縣參事"},{"start":2005.147,"end":2021.728,"text":"現在請議事人員宣讀今日審查娛樂稅法不按條件修正草案等二十九案是條文內容含修正都以共一案預計宣讀時間三十分鐘宣讀完畢後我們預計九點三十分進行協商現在請議事人員宣讀第二條行政院提案"},{"start":2024.954,"end":2051.368,"text":"第一項第六款修正為高爾夫球場新增第七款其他經財政部公告署提供娛樂場所娛樂設施或娛樂活動功能娛樂者新增第三項直轄市及縣市政府得失產業發展政策需要及財政狀況停徵第一項第一款至第四款規定課稅項目之娛樂稅提經當地民意機關通過報財政部備查其停徵應定名實時期限並以達成合理的政策目的為限"},{"start":2053.408,"end":2065.697,"text":"為徐欣穎等人提案第一項修正為娛樂稅就下列娛樂場所娛樂設施或娛樂場所所收票價或收費稅而徵收之一夜總會各種表演二舞廳或舞場"},{"start":2067.233,"end":2091.49,"text":"文郭益勤等人提案第一項修正為娛樂稅就下列娛樂場所娛樂設施或娛樂活動所收票價或收費稅而徵收之一 夜總會之各種表演二 舞廳或舞場三 其他經財政部公告署提供娛樂場所娛樂設施或娛樂活動功能娛樂者文郭國文等人提案第一項第六款修正為其他經財政部公告署提供娛樂場所娛樂設施或娛樂活動功能娛樂者"},{"start":2095.013,"end":2109.47,"text":"新增第三項 直轄市及縣市政府得市產業發展政策需要及財政狀況 停徵第一項第一款至第四款及第六款規定課稅項目的預留稅 其停徵應定名許是其限幣達成合理政策目的為限提經當地"},{"start":2110.791,"end":2138.601,"text":"政府地方立法機關通過並報財政部備查委員李昆城的人提案第一項修正內容同行政院新增第三項直轄市及縣市政府得失產業發展政策需要及財政狀況停徵第一項第一款至第四款規定課稅項目之預留稅其停徵應定名實施期限並以達成合理的政策目的為限提經當地民意機關通過並報財政部備查委員鍾嘉斌的人提案"},{"start":2139.861,"end":2167.347,"text":"第一項修正委娛樂稅就下列娛樂場所娛樂設施或娛樂活動所收票價或收費額達一定金額徵收之1.電影2.職業性歌唱、說書、舞蹈、馬戲、魔術、技藝表演及業種繪製各種表演3.戲劇、音樂演奏及非職業性歌唱、舞蹈等表演4.各種競技比賽5.舞廳或舞場6.高爾夫球場"},{"start":2168.147,"end":2188.455,"text":"其其他經財政部公報署提供娛樂場所娛樂設施或娛樂活動供應娛樂者增訂第三項第一項娛樂稅起徵之票價或收費金額由財政部定之增訂第四項直轄市及縣市政府得失產業發展政策需要及財政狀況停徵第一項第一款之第四款規定課稅項目之娛樂稅"},{"start":2189.595,"end":2211.306,"text":"提經當地民機關通過報財政部被查 其情爭因地民時事期限並已達成合理之政策目的違憲文、吳佩儀等人提案 內容同行政院文、李一錦等人提案 第一項修正與娛樂稅 修下列娛樂場所娛樂設施或娛樂活動首說票價或收費而徵收之一 舞廳 一 夜總會之各種表演 二 舞廳或舞場"},{"start":2212.846,"end":2235.408,"text":"3.其他經財政部公告署提供娛樂場所娛樂設施或娛樂活動功能娛樂者文羅美林等人提案內容同行正願委員李博義等人提案內容同行正願文王宏威等人提案第一項第三款修正為戲劇音樂演奏及非職演戲歌唱舞蹈口說演表演之喜劇等表演"},{"start":2237.045,"end":2255.016,"text":"第六款修正為高爾夫球場新增第七款其他經財政部公告署提供娛樂場所娛樂設施或娛樂活動中的娛樂者新增第三項直轄市及縣市政府的市財發展政策需要及財源裝潢提增第一項第一款至第四款規定課稅項目之娛樂稅提經直轄市及縣市議會通過報財政部備查"},{"start":2259.045,"end":2287.112,"text":"文徐富奎等人提案第一項修正娛樂稅就下列娛樂場所娛樂設施或娛樂活動所收票價或收費額徵收之一 舞廳或舞場二 夜總會址表演及其他提供娛樂設施功能娛樂者文陳秀寶等人提案第一項修正娛樂稅就下列娛樂場所娛樂設施或娛樂活動所收票價或收費額徵收之一 夜總會址各種表演二 舞廳或舞場三 其他提供娛樂設施功能娛樂者"},{"start":2289.913,"end":2303.488,"text":"文明台等人提案第一項修正委娛樂稅就下列娛樂場所娛樂設施或娛樂活動所收票價或收費而徵收之一 夜總會是各種表演二 舞廳或舞場三 其他提供娛樂設施供給娛樂者"},{"start":2307.816,"end":2330.327,"text":"文賴會員等人提案第一項修正為娛樂稅就下列娛樂場所、娛樂設施或娛樂活動所收票價或收費額增收之一職業性歌唱、說書、舞蹈、馬戲、魔術、記憶表演及一種或是各種表演、熱舞廳或舞場三、其他經財政部公告署提供娛樂場所、娛樂設施或娛樂活動功能娛樂者新增第三項"},{"start":2332.816,"end":2347.782,"text":"指向西域及縣市政府得釋產業發展政策需要及財政狀況等原因停徵第一項第一款第二款規定課稅項目之餘留稅其停徵應定名實施期限並達成合理政策目的違憲提經當地民意機關通過並報財政部備查"},{"start":2351.041,"end":2379.821,"text":"委員蔡宜瑜等人提案內容同行正願委員莊瑞雄等人提案第一項修正娛樂稅就夏日娛樂場所娛樂設施與娛樂活動或首收票價或收費額徵收之因夜總會之各種表演二五廳或五場三其他娛樂場所娛樂設施或娛樂活動直轄市或縣市政府認定具奢侈或政策節制必要者委員汪美惠等人提案第一項修正內容同行正願新增第三項直轄市及縣市政府得失產業發展政策需要及產生狀況"},{"start":2382.332,"end":2397.282,"text":"聽證第一項第一款至第四款與第七款規定課稅項目之餘的稅提經當地民意金官通過報財政部備查其聽證應定名實施期限並以達成合理責任目的為限無親民等人提案第一項修正內容同性甄願新增第三項"},{"start":2399.522,"end":2427.584,"text":"直轄市及縣市政府得釋產業發展政策需要及財政狀況提增第一項第一款至第四款規定課稅項目之餘的稅其提增應定名實施期限必達成合理的政策目的並報財政部備查穩吳思堯等人提案內容同行正願穩林思敏等人提案第一項修正內容同行正願新增第三項直轄市及縣市政府得釋產業發展政策需要民政需求及財政狀況"},{"start":2429.705,"end":2440.182,"text":"經當地民意機關通過後定名第一項第一款之第四款及第六款規定科學項目的娛樂稅之停徵期限並報財政部被查文成北娛樂人提案"},{"start":2441.857,"end":2458.831,"text":"第一項修正為娛樂稅、就下的娛樂場所、娛樂設施或娛樂活動所收票價或收費而增收之一、夜總會之各種表演二、舞廳或舞場三、提供娛樂設施、功能娛樂者、文藝用秀等人提案第一項第六款修正為高爾夫球場"},{"start":2460.686,"end":2486.387,"text":"新增第七款其他提供娛樂場所娛樂設施或娛樂活動功能娛樂者新增第三項直下市及縣市政府得知產業發展政策需要及產業狀況提增第一項各款規定課稅項目者娛樂稅提經當地民意機關通過報財政部備查問王世堅等人提案第一項修正為娛樂稅就下列娛樂場所娛樂設施或娛樂活動所收票價或收費而徵收之"},{"start":2487.708,"end":2505.822,"text":"1.業種或各種表演2.舞廳、舞舞場、3.高爾夫球場但因於尋得替代財源後或於中華民國115年1月1日起停徵只徵收4.其他提供娛樂設施或工人娛樂者文林、楚英等人提案第一項修正為"},{"start":2507.688,"end":2513.129,"text":"娛樂稅就下列娛樂場所、娛樂設施或娛樂活動所所票價或收費而徵收之1."},{"start":2513.129,"end":2514.29,"text":"夜總會各種表演2."},{"start":2514.29,"end":2515.75,"text":"舞廳或舞場3."},{"start":2515.75,"end":2528.053,"text":"高爾夫球場及其他提供娛樂設施功能娛樂者文林斯敏等人提案第一項修正為娛樂稅就下列娛樂場所、娛樂設施或娛樂活動所所票價或收費而徵收之1."},{"start":2528.053,"end":2529.473,"text":"夜總會各種表演2."},{"start":2529.473,"end":2530.873,"text":"舞廳或舞場3."},{"start":2530.873,"end":2531.614,"text":"其他提供娛樂設施功能娛樂者"},{"start":2534.264,"end":2561.412,"text":"文、吳立華等人提案內容同行政院委員賴石保等人提案第一項修正內容同行政院新增第三項第一項第一款至第四款規定課稅項目至餘留稅直轄市及縣市政府得失產業發展政策需要及財政狀況定名停徵實施期限並報財政部備查第四條文、徐欣穎等人提案凡合於下列"},{"start":2563.209,"end":2584.834,"text":"規定之一者免徵娛樂稅一教育文化公益慈善機關團體和與民法總則公益社團或財團之組織或其他關係法令經向主管機關登記之立案者所舉辦之各種娛樂其全部收入作為本事業之用者第一項第二款修正為"},{"start":2586.345,"end":2594.405,"text":"以全部收入減除必要開支外作為救災、政績、鬧軍及公益圈募用途之各種娛樂第三款修正為"},{"start":2597.229,"end":2624.631,"text":"機關團體公司事業或學校或其他組織對內舉辦的臨時新聞刊活動文顧不問等的提案第一項修正為凡合約下落規定之一者免徵娛樂稅依教育文化公益慈善機關團體和與民法總則公益社團或財團法人之組織或其他關係法令向主管機關登記或立案者所舉辦之各種娛樂其全部收入作為本事業之用者"},{"start":2626.175,"end":2651.186,"text":"二 以全部收入減除必要開支外作為救災或落軍之各種娛樂三 機關團體 公司事業或學校或其他組織對內舉辦之臨時性輪糠活動第五條行政院提案修正娛樂稅照所收票價或收費而徵收之因下列稅而計徵之一 電影最高不得超過百分之十五"},{"start":2653.024,"end":2666.521,"text":"2.職業性演唱、說書、舞蹈、馬戲、魔術、記憶表演及夜總會之各種表演最高不得超過15%3.戲劇、音樂演奏及非職業性歌唱、舞蹈等表演最高不得超過2%"},{"start":2668.979,"end":2697.092,"text":"四 各種技藝比賽最高不得超過50%五 舞廳或舞場最高不得超過50%六 高爾夫球場最高不得超過20%七 其他經財政部公告署提供娛樂場所娛樂設施或娛樂活動供的娛樂者最高不得超過25%文許信等提案修正偽娛樂稅照所收票價或收費額以下列稅率計增之"},{"start":2698.072,"end":2724.846,"text":"一 夜總會智各種表演 最高不得超過30%二 舞廳 舞舞場 最高不得超過100%文 郭益晴的人提案修正委娛樂稅照所收票價或收費額依夏日水旅集爭之一 夜總會智各種表演 最高不得超過15%舞廳 舞舞場 最高不得超過50%三 其他經財政部公告署提供娛樂場所 娛樂設施或娛樂活動中的娛樂者最高不得超過25%"},{"start":2727.692,"end":2749.322,"text":"問郭顧問等提案 修正委娛樂稅照所收票價或收費額 以下綠稅率計增之一 電影最高不得超過10%二 職業性 歌唱 說書 舞蹈 馬戲 魔術 記憶表演及夜總會之各種表演最高不得超過10%三 戲劇 音樂演奏及非職業性歌唱舞蹈等表演最高不得超過2%"},{"start":2751.491,"end":2775.327,"text":"四 各種競技比賽最高不得超過百分之五五 舞廳娛樂場最高不得超過百分之五十其他經財政部公告署提供娛樂場所娛樂設施或娛樂活動功能娛樂者最高不得超過百分之二十五 文理昆城等人提案修正為娛樂稅照所收票價或收費額一 下綠稅額及增資一 電影最高不得超過百分之二十二"},{"start":2776.881,"end":2805.933,"text":"職業性歌唱、碩書、舞蹈、馬戲、羅書、記憶表演及夜總會之各種表演最高不得超過百分之二十三、戲劇、音樂演奏及非職業性歌唱、舞蹈等表演最高不得超過百分之五四、各種記憶比賽最高不得超過百分之五五、舞廳落場最高不得超過百分之五十六、高爾夫球場最高不得超過百分之二十七、其他經財政部公告署提供娛樂場所、娛樂設施或娛樂活動中的遊樂者最高不得超過百分之二十五"},{"start":2806.997,"end":2817.041,"text":"委員中嘉賓等人提案修正娛樂稅照走收票價或收費額依下律稅率計增資依電影最高不得超過30%本國原片最高不得超過15%"},{"start":2820.017,"end":2832.362,"text":"2.職業性歌唱、說書、舞蹈、馬戲、魔術、記憶表演及業種或是各種表演最高不得超過15%3.戲劇、音樂、演奏及非職業性歌唱、舞蹈等表演最高不得超過1%、2%4.各種記憶競賽最高不得超過5%"},{"start":2837.985,"end":2849.816,"text":"五 舞廳 舞舞場最高不得超過50%六 高爾夫球場最高不得超過20%七 其他經財政部公告署提供娛樂場所娛樂設施或娛樂活動功能娛樂者最高不得超過50%"},{"start":2852.071,"end":2873.121,"text":"委員吳佩儀等人提案 內容同行政院委員李怡瑾等人提案 修正委娛樂稅照著收票價或收費額 依效率稅理與計政之一 夜總會之各種表演 最高不得超過15%二 舞廳 舞舞場 最高不得超過50%三 其他經財政部公告署提供娛樂場所 娛樂設施或娛樂活動中的娛樂者 最高不得超過25%"},{"start":2876.085,"end":2897.537,"text":"修正委娛樂稅照所收票價或收費額依效率稅率計增資1.電影 最高不得超過15%2.職業性歌唱 說書 舞蹈 馬戲 魔術 記憶表演及夜總會之各種表演 最高不得超過15%3.戲劇 音樂演奏 非職業性歌唱 舞蹈等表演 最高不得超過2%"},{"start":2899.318,"end":2924.597,"text":"四 各種技藝比賽最高不得超過百分之二五 舞廳舞舞場最高不得超過百分之五十六 高爾夫球場最高不得超過百分之二十七 其他經財政部公告署提供娛樂場所 娛樂設施 顧娛樂活動功能娛樂者最高不得超過百分之二十五文李博弈等人提案修正為娛樂稅照所收票價或收費額依下律稅率計正之一"},{"start":2926.508,"end":2952.621,"text":"電影最高不得超過15%二、職業性歌唱、說書、舞蹈、馬戲、魔術、記憶表演及各種表演最高不得超過15%三、戲劇、音樂演奏及非職業性歌唱、舞蹈等表演最高不得超過2%四、各種記憶比賽最高不得超過3%五、舞廳舞舞場最高不得超過50%六、高爾夫球場最高不得超過20%"},{"start":2955.229,"end":2982.624,"text":"其他經財政部公告署提供娛樂場所娛樂實施或娛樂活動功能娛樂者最高不得超過百分之二十五文徐富奎等人提案修正委娛樂稅照所收票價或收費以下率稅率計增之一五廳或五場最高不得超過百分之一百二夜總會之各種表演最高不得超過百分之三十三其他提供娛樂場所功能娛樂者最高不得超過百分之五十"},{"start":2983.991,"end":2996.185,"text":"文成秀堡等人提案修正為娛樂稅照所收票價或收費額 因效率稅率激增之一 夜總會之各種表演最高不得超過30%二 舞廳舞舞場最高不得超過100%三 其他提供娛樂設施供給娛樂者最高不得超過50%"},{"start":3003.957,"end":3030.447,"text":"文、盧明采等人提案修正為娛樂稅照所收票價或收費額 因效率稅率激增之一 夜總會智各種表演最高不得超過30%二 舞廳臥掌最高不得超過100%三 其他提供娛樂設施 功能娛樂者最高不得超過50%文、蔡其昌等人提案修正為娛樂稅照所收票價或收費額 因效率稅率激增之一 夜總會智各種表演最高不得超過30%"},{"start":3033.386,"end":3056.691,"text":"2.五廳屋長最高不得超過100%3.其他娛樂場所娛樂設施或娛樂活動經直轄市及縣市政府認定具奢侈或政策節制之必要者其稅率由直轄市及縣市政府定之文案會員等提案修正為娛樂稅"},{"start":3062.73,"end":3069.936,"text":"1.職業性歌唱、說書、舞蹈、馬戲、魔術、記憶表演及夜總會之各種表演,最高不得超過百分之十2."},{"start":3069.936,"end":3073.3,"text":"舞廳、舞舞場,最高不得超過百分之五十3."},{"start":3073.3,"end":3078.825,"text":"其他經財政公告署提供娛樂場所、娛樂設施或娛樂活動功能娛樂者,最高不得超過百分之十4."},{"start":3078.825,"end":3080.386,"text":"文、菜語等提案內容通信證願"},{"start":3086.139,"end":3112.799,"text":"委員莊瑞雄等人提案修正為娛樂稅照所收票價或收費額依效率稅率計增之一 夜總或是各種表演最高不得超過百分之三十二 舞廳舞舞場最高不得超過百分之一百三 其他娛樂場所娛樂設施或娛樂活動直轄市及縣市政府認定具奢侈或政策節制之必要者其稅率由直轄市及縣市政府定之委員王美惠等人提案內容同行正願"},{"start":3114.332,"end":3142.611,"text":"文無親民等人提案修正委娛樂稅 照守收票價或收費而依下率稅率計增資1.電影最高不得超過20%2.職業性歌唱 說書 舞蹈 馬戲 魔術 技藝表演及業種或是各種表演最高不得超過20%3.戲劇 音樂演奏及非職業性歌唱 舞蹈等表演最高不得超過5%4.各種技藝比賽最高不得超過5%5.舞蹈 舞廳或舞場最高不得超過50%"},{"start":3145.033,"end":3164.026,"text":"6.高爾夫球場最高不得超過20%7.其他經財政部公告署提供娛樂場所娛樂設施或娛樂活動中的娛樂者最高不得超過25%5.吳世耀等人提案內容同行證願5.林思敏等人提案修正了娛樂稅照所收票價或收費額以效率稅率計正之1.最高不得超過10%"},{"start":3166.377,"end":3172.767,"text":"本國語言片最高不得超過5%二 職業性歌唱 說術 舞蹈 馬戲 魔術 記憶表演最高不得超過10%三 夜總或是各種表演最高不得超過20%"},{"start":3179.897,"end":3184.501,"text":"4.戲劇 音樂演奏棋 非職演戲 歌唱 舞蹈等表演 最高不得超過2%5."},{"start":3184.501,"end":3186.984,"text":"各種技藝比賽 最高不得超過5%6."},{"start":3186.984,"end":3191.508,"text":"舞廳 落後舞場 最高不得超過50%7."},{"start":3191.508,"end":3194.672,"text":"高爾夫球場 最高不得超過15%8."},{"start":3194.672,"end":3199.737,"text":"其他近財政部公告署提供娛樂場所 娛樂設施 或娛樂活動 功能娛樂者 最高不得超過25%"},{"start":3202.202,"end":3203.362,"text":"3.其他提供娛樂設施供給娛樂者最高不得超過25%"},{"start":3218.527,"end":3234.769,"text":"委員 李映秀等提案 序文修正為 娛樂稅照著售票價或售費而依下於稅率計增之第六款修正為 高爾夫球場最高不得超過百分之二十其新增第七款 其他提供娛樂場所 娛樂盛室或娛樂活動功能娛樂者最高不得超過百分之五十"},{"start":3236.338,"end":3241.601,"text":"5.往事間的人提案修正我娛樂稅 遭受收票價或收費額以下率稅率激增之1."},{"start":3241.601,"end":3244.623,"text":"夜總會之各種表演最高不得超過30%5."},{"start":3244.623,"end":3247.484,"text":"舞廳或舞場最高不得超過100%3."},{"start":3247.484,"end":3250.386,"text":"高爾夫球場最高不得超過20%4."},{"start":3250.386,"end":3255.209,"text":"其他提供娛樂設施功能娛樂者最高不得超過50%5."},{"start":3255.209,"end":3258.771,"text":"離主營的人提案修正我娛樂稅 遭受收票價或收費額以下率稅率激增之"},{"start":3259.611,"end":3271.037,"text":"一 夜總會之各種表演最高不得超過30%二 舞廳舞舞場最高不得超過100%三 高爾夫球場最高不得超過20%其他提供娛樂場所或娛樂設施功能娛樂者最高不得超過50%"},{"start":3273.346,"end":3302.358,"text":"維尼斯敏等提案修正為娛樂稅 照守售票價或收費額以效率稅率計增資一 夜總或是各種表演最高不得超過百分之三十二 舞廳過場最高不得超過百分之一百三 其他提供娛樂場所供人娛樂者最高不得超過百分之五十五 文武麗華等提案內容同行正願五 文賴思寶等提案修正為娛樂稅 照守售票價或收費額以效率稅率計增資一 電影最高不得超過百分之十本國語言片最高不得超過百分之五"},{"start":3303.419,"end":3308.167,"text":"2.職業性歌唱、說書、舞蹈、馬戲、魔術、記憶表演及業種或是各種表演,最高不得超過10%"},{"start":3310.91,"end":3317.712,"text":"3.戲劇音樂演奏及非職演戲歌唱舞蹈等表演最高不得超過百分之二各種技藝比賽最高不得超過百分之五5."},{"start":3317.712,"end":3321.033,"text":"舞廳舞舞場最高不得超過百分之五十6."},{"start":3321.033,"end":3324.454,"text":"高爾夫球場最高不得超過百分之二十7."},{"start":3324.454,"end":3336.997,"text":"其他基因財政報告署提供娛樂場所娛樂設施或娛樂活動功能娛樂者最高不得超過百分之三十第六條行政院提案修正委直轄四級縣市政府得釋敵方"},{"start":3338.863,"end":3367.676,"text":"實施情形依前項規定稅率範圍內分別規定餘留稅徵收稅率提經當地民意機關通過報成這不被查問郭玉琴等人提案問李坤正等人提案問莊嘉斌等人提案問林錦人等人提案問文美女等人提案問李柏宇等人提案問賴慧如等人提案問蔡宇宙等人提案問王美惠等人提案問吳清明等人提案問吳思淼等人提案問陳佩玉等人提案問李燕修等人提案均同行政院"},{"start":3368.596,"end":3389.462,"text":"文國國務院等人提案修正為直轄市及縣市政府得釋地方實施清醒在前條規定稅率範圍內分別規定餘額稅徵收率提經地方立法機關通過報財政部被核備文吳培義等人提案修正為直轄市及縣市政府得釋地方實施清醒在前條規定稅率範圍內分別規定餘額稅徵收率提經當地民意機關通過報請財政部被查"},{"start":3397.344,"end":3415.677,"text":"文齊昌等天修正為直轄市及縣市政府得視地方實施情形及清條規定逾六歲徵收率或予以停政提經直轄市及縣市民意金融通貨報請財貨承轉財政部核備文莊瑞雄等天修正為直轄市及縣市政府"},{"start":3417.132,"end":3427.966,"text":"則是地方實施清醒在前條規定稅率範圍內規定餘落稅徵收率或予以停徵提經直轄市及縣市民意機關通過報財政部備查"},{"start":3430.014,"end":3456.942,"text":"委員林思敏等人提案修正為直轄市及縣市政府得釋地方實施情形在前條規定稅率範圍內分別規定餘熱稅徵收率提經當地民意金方通過後報財政部備查委員吳立華等人提案修正為直轄市及縣市政府得釋地方實施情形在前條規定稅率範圍內分別規定餘熱稅徵收率提經當地民意金方通過報請或承轉財政部備查第八條"},{"start":3458.646,"end":3469.974,"text":"委員許新穎等提案廢除那刪除第九條委員許新穎等提案刪除現行條文第二項第十條"},{"start":3471.795,"end":3482.324,"text":"行政院提案第二項修正為前項娛樂票由主管機關核驗後使用但臨時舉辦之娛樂活動受票者應由負責人於舉辦活動前將票編號、標明價格申請主管機關"},{"start":3489.049,"end":3501.924,"text":"驗印並報妥並辦妥納稅保證手續如期報繳代徵稅額文郭玉琴等人提案文李昆城等人提案文宗嘉兵等人提案文林瑩等人提案"},{"start":3503.439,"end":3520.019,"text":"羅美玲李博義賴慧芸蔡宇莊瑞雄王美惠吳齊銘吳思堯林思敏陳佩玉李燕秀均同行政院"},{"start":3521.997,"end":3548.899,"text":"委員李佩儀等提案第二項修正為前項娛樂票由主管機關統一印製編號核驗後按照公本費發售各娛樂業使用但臨時舉辦之娛樂活動售票者應由負責人於舉辦前將票編號標明價格申請主管機關驗印並辦妥納稅保證手續如期報繳代徵稅額委員賴世寶等提案第二項修正為"},{"start":3550.325,"end":3577.38,"text":"前項娛樂票由主管機關驗核後使用但臨時舉辦之娛樂活動售票者應由負責於舉辦前將票編號標明價格申請主管機關驗印並辦妥納稅保證手續如期報繳代徵稅額第十三條文許新穎等人提案刪除第十七條行政院修正為娛樂稅徵收系者"},{"start":3581.912,"end":3585.57,"text":"由直轄市及縣市政府依本法訂定報財政部備查"},{"start":3588.195,"end":3615.818,"text":"郭益勤李坤澄莊嘉斌吳佩儀李儀錦羅美玲李柏惟蔡宇王美惠吳清明吳思耀林世明陳佩瑜李燕秀均同行政院賴慧如修正維娛樂稅徵收細則由直轄市及縣市政府依本法訂定送財政部備查"},{"start":3618.431,"end":3631.889,"text":"劉淑斌委員等人所提修正動議第二條第一項修正為娛樂稅就下列娛樂場所娛樂設施或娛樂活動所收票交貨收費而徵收之一五廳或五場"},{"start":3633.491,"end":3654.18,"text":"高爾夫球場三其他經財政部公告署提供娛樂場所娛樂設施或娛樂活動功能娛樂者增訂第三項直轄市及縣市政府得市產業發展政策需要及財政狀況停徵第一項低緩制第三項規定課稅項目之娛樂稅停經當地民意計畫通過報財政部備查其停徵應定名實施期限"},{"start":3655.32,"end":3681.469,"text":"並以達成合理的政策目的為限第五項 修正娛樂稅照所收票價或收費額依效率稅率計增資一 舞廳舞舞場最高不得超過50%二 高爾夫球場最高不得超過10%三 其他經財務公告署提供娛樂場所娛樂設施或娛樂活動功能娛樂者最高不得超過25%第六條 第十條 第十七條修正內容均同行政院宣讀完畢"},{"start":3686.405,"end":3694.137,"text":"先確定上次會議的意思路對上次會議的意思路有沒有意見有沒有意見沒有意見的話就確認現在開始寫商"},{"start":3789.963,"end":3797.149,"text":"來 現在開始第二條 財政部跟各個版本之間的差異各位有什麼意見來 郭國榮委員先謝謝主席我想這個漁業社會個人基本態度就是要廢除"},{"start":3817.918,"end":3841.329,"text":"那廢除的理由呢就是呢這個財政部一直把這個政當修行當成特種營業在管它不但欠缺這個理論基礎也違反了憲法的一個平等原則從這個財政面來看的話過往財政部都強調說地方政府有意見有意見因為地方財源的問題問題又怎麼樣但是事實上呢地方政府的總收入這一兆275億當中餘熱稅是佔22.5億不過是佔千分之二"},{"start":3849.193,"end":3873.754,"text":"財發法修正之後15年度的地方的統籌款的分配增加了4165億沒有新增業務喔完全可以彌補這20幾億的缺口所以財政的理由已經不存在了更何況我們回顧一下早期這個娛樂稅是在民國31年的時候因為要勤儉抗戰所以立法的用意是欲進於真"},{"start":3874.975,"end":3901.683,"text":"而且在歷次的這個委員會當中立法院甚至在96年5月4號的時候立法院三讀通過娛樂稅法修正還做出附帶決議娛樂稅因為一年內全面廢除這是本院的附帶決議請財政部提出補充地方財源支出配套辦法其實現在不用提出來啦現在已經增加了4165億啦何必呢所以原文就在這邊啦"},{"start":3903.462,"end":3929.552,"text":"那我簡單的講其實這個娛樂稅看起來這個稅率看起來是15%地方呢都是這0.5到2.5之間還在對電影磕娛樂稅我們左手邊在發文化幣那右手邊呢在磕稅左手邊呢在推動演唱會右手邊又在磕稅左手邊呢在推動這個體育競技右手邊呢就又對打壓中華職棒這是什麼理由"},{"start":3931.062,"end":3957.521,"text":"這不是很矛盾嗎所以本席堅決主張這餘熱稅應該廢除好 林卓毅委員等一下再換羅書斌委員主席還有我們朝野的委員以及我們今天各部會的代表其實餘熱稅法它事實上我們在討論是從上一屆就已經開始了那麼始終因為屆期不連續所以我們這一屆又提出來在上一屆的時候我就已經提出版本"},{"start":3957.941,"end":3972.347,"text":"坦白說我非常認同剛剛郭國榮委員的講法只是我當然知道一個稅法的修正要一步一步來那麼我的核心提案非常的單純就是希望這一部法律能夠更貼近現在當今社會的一個狀況我認為現在的遺樂稅當中所刻的項目已經明顯的不合時宜尤其像是電影"},{"start":3978.61,"end":3996.153,"text":"藝文表演 音樂表演跟競技比賽等等在今天早就已經不是少數人的奢侈消費了而且是普及大眾的文化跟體育活動甚至於是政府長期鼓勵發展的重要領域剛剛郭國維也提到嘛政府一手在補助"},{"start":3997.074,"end":4019.957,"text":"但是另外一手我們跟民眾磕水這種感覺就是我補助給你所以我不甘願我又要磕回來嗎這樣的邏輯充滿了矛盾性那麼今天等一下文化部或是相關的部會有在這裡我認為其實你們的意見上面應該好好的站在你們主管機關的態度去指出娛樂稅到底有哪些荒謬跟矛盾的地方"},{"start":4020.598,"end":4043.132,"text":"那麼首先我修改的當然是第二條跟第五條喔首先當然從第二條裡面去討論哪一些應該留下來那麼當然我提的版本裡面你要一次完全刪除或消失是不可能的因為還會面臨了地方政府的反彈所以我認為應該從第二條裡面去討論出哪一些我們必要拿掉"},{"start":4043.772,"end":4053.701,"text":"那麼同時我要提到另外一個重要的觀念就是我們現在刻的是一種實體上你看到的娛樂言下之意就是實體的電影欣賞實體的體育的競賽的門票"},{"start":4060.026,"end":4081.738,"text":"但是我們知道現在還有很多是虛擬的娛樂如果說你沒有考慮到這一點的話那變成是我做實體的我要瞌睡那麼我們在虛擬世界的娛樂是不是就不用這個都是在定義上我認為未來我們要考量到這一部法規是不是符合現今所需求的所以說我認為本席認為從第二條我們是不是應該就就"},{"start":4087.019,"end":4103.471,"text":"實際的藝文展演的鼓勵或者是這個所謂的競技比賽的部分先去討論是不是就先把它剔除出來因為我相信這個都已經是大眾文化其實大家都會去參與的我再一次提醒這是1942年也就是民國73年"},{"start":4111.558,"end":4121.788,"text":"1942年民國31年也就是84年前的法規如果我們還不修而且不完成修法真的會跟不上這個時代的演變"},{"start":4122.868,"end":4127.49,"text":"今天娛樂稅法的修訂的確反映到是目前是非常不合時宜的因為這是民國31年的法規"},{"start":4145.478,"end":4169.774,"text":"那現在最重要的是包括行政院的這個版本當中還保留的在一到四項當中再包括電影這些戲劇各種競技比賽跟現在目前的這些一到四項都已經是變成說我們平常的藝文活動跟體育活動的一個日常而且在這邊的奢侈稅這邊它應該有一些奢侈稅的意義在所以像本黨的版本當中在就有因應到的是"},{"start":4174.618,"end":4195.771,"text":"就是把前面的醫藥事項呢把它刪除呢 增加的是說可能還有真的包括是在類似像舞廳啊 舞場啦還有高爾夫球場這邊還有第三個也加入了像秦鎮月所說的有些實際上面的公告的這種娛樂場所不如說是有些是KTV啦 歌唱夜啦 禮容院啦 夜店這些部分呢它的確是"},{"start":4196.872,"end":4216.547,"text":"跟的是因為是有些這樣子的奢侈的一個不是一般的民眾的長期的這個餘額所以我們本身就把這個部分讓財政部門去做公告等等所以在這邊呢再一個我們認為是說呢為什麼還要保留保留的意思是在於說因為這還涉及到的是一個地方稅那地方稅裡面呢如果因為我們剛剛在第二條的"},{"start":4222.931,"end":4243.882,"text":"最後一項的時候呢我們把它加入到說如果是其實我們保留的是這個一二還是要新增的第三項這當中第三款的部分呢都是因應的要說這還是有地方稅的一個就是它是性質是地方稅因此就是說保留說如果它真的需求到說地方它還是需要的話呢它還是可以"},{"start":4244.242,"end":4260.037,"text":"留著 但是如果他覺得不需要的話就可以停政也是說鼓勵他們所認為 例如說包括我們所認為的高爾夫球的這樣子一個球場或是練習場的確的都是有一些包括運動項目的一個意涵在所以等一下也可能要請包括的是這次的文化報跟"},{"start":4261.678,"end":4267.98,"text":"運動部這邊要就是說為什麼運動為什麼這次的財政部還提出來保留的是一到四項的部分涉及到你們部會裡面的這個有些運動跟藝文活動等等的促進上面兩部會的一個看法是什麼那本黨的這個新的修正版本當中呢也提到了說包括第五條的一個修訂修訂當中呢指出的是說舞廳啊舞場這部分就是維持的這個5%"},{"start":4286.924,"end":4290.966,"text":"我們先處理第二條吧我們剛剛前面的委員已經有講過的東西我們拜託我們的委員盡量不用重複來 請李坤城委員來這樣壓力很大"},{"start":4303.579,"end":4317.257,"text":"謝謝主席這個剛好我們今天有這一個咖啡咖啡上面是周子瑜周子瑜是那個TWICE對不對那我們要聽這個周子瑜TWICE的這個演唱會要可以睡"},{"start":4318.538,"end":4329.783,"text":"但是如果在家裡利用語音的串流平台聽演唱會 不用課稅所以剛剛大家提過 娛樂稅是針對戲院 歌廳這是過去的時代現在很多的娛樂都是串流 電競 數位平台所以如果我們只有課實體 沒有去課數位的稅其實也不公平"},{"start":4342.808,"end":4362.344,"text":"但是我不是說要去課這個數位的稅我是認為說這長期以後這個娛樂稅其實應該是要廢除的因為現在娛樂的這個這個發展的情況非常的多元那我們現在都只有針對這個實體的這個你看得到的你有去參加的電影 唱歌等等之類的"},{"start":4363.104,"end":4381.64,"text":"你有課稅但是現在其實我要強調的是我們現在的語音平台、線上遊戲、電競等等其實都已經算是我們日常的娛樂了所以我是認為說雖然我有提案但是我認為就長期來講娛樂稅其實應該還是要廢除的娛樂稅長期還是要廢除的"},{"start":4386.204,"end":4391.371,"text":"然後呢 併入一般的這個消費稅的這個體系然後地方呢 地方如果認為說這個有些縣市認為說這個漁業稅對於這個地方稅來講很重要那就由地方自主來做處理那其實這個財務法修完之後"},{"start":4401.425,"end":4417.485,"text":"地方的財稅也增加很多我覺得這一塊中央不用去地方來擔心所以我是認為今天雖然休大家可能還是針對這個不論是我們自己園的版本或是院版來討論但是我認為中長期娛樂稅應該還是要廢除的謝謝"},{"start":4420.331,"end":4441.91,"text":"來 請賴慧雯委員 賴慧雯委員發言之後林思敏林思敏之後徐旭旭 王世堅謝謝主席 不贅字我的版本就是我主張直接刪除藝文提議項目全國統一免徵那我也呼應就是那個郭國文跟那個楚英委員講的那質疑就是說"},{"start":4444.392,"end":4450.658,"text":"我也反對就是一手補助一手課稅那從1942年的華麗到現在事實上這個真的是應該積極的討論那應該把它免除掉了謝謝來 請林思敏委員發言"},{"start":4467.528,"end":4488.321,"text":"謝謝主席我想首先本席先就我有先後兩次提案但是我今日審查我是以第二次的提案這一個案子為主我想我也贊成剛才崑禎講的其實我們現行的娛樂稅法所規定的客徵的場所設施或者活動"},{"start":4489.281,"end":4510.357,"text":"早就已經是我們民眾日常娛樂的休閒項目了並非全然都是奢侈或者是費用高的活動像高爾夫球的運動現在等於說是全民都在打高爾夫那麼監察院也在2004年對其被列為客徵的對象向財政部提出糾正"},{"start":4511.238,"end":4523.824,"text":"另外我們的文化藝術講座及促進條例中也有將含包含電影、音樂、視覺藝術與表演藝術等多項帶有娛樂與文化性質的活動列為可申請減免娛樂稅的講座與推廣對象"},{"start":4527.566,"end":4544.445,"text":"因此我認為為了兼顧地方財政及民眾的需求那麼我所提出的娛樂稅法部分修正條文草案我是建議由執行市及縣市政府可依當地的產業發展政策需求民眾需求及財政狀況在經過當地民意機關通過後"},{"start":4547.848,"end":4558.716,"text":"自行來擬電需要課真的項目及細則這樣的一個彈性的一個做法這是我的一個修法的大概的一個內容以上 謝謝好 謝謝 再來請徐信英委員"},{"start":4560.748,"end":4574.786,"text":"好 謝謝主席 各位委員同仁以及在場的官員本席發言大概兩個部分第一個先簡單的針對這次的修法一個綜合的一個表達一個論述第二個就是會針對我們現在進入第二條的立場"},{"start":4578.51,"end":4605.149,"text":"那首先我想前面委員所講的本席就不贅述但也非常的認同就是我們這個政府不能一邊編列大量的預算鼓勵產業發展另一邊又用過去的思維來課稅這個不是財政的穩健是典型的政策失序那再來呢本席要針對就是說因為我來自新竹縣"},{"start":4606.05,"end":4632.068,"text":"那營業稅入全國排名前十名的鄉鎮裡面新竹縣就佔了四個所以各鄉鎮市呢有我想全國有很多鄉鎮市也長期高度仰賴娛樂稅作為重要的稅入來源所以這一次本席修法除了廢除一些已經不合時宜的之外我們也提出我們中央政府跟地方呢共同來承擔這個轉型的責任"},{"start":4634.71,"end":4661.399,"text":"也就是說中央政府能夠針對地方可能減少的財源提出這個合理的補強機制所以我們希望是中央地方共同來承擔而不是把改革的壓力還有稅損的苦果全數轉嫁給地方最基層的鄉鎮市去承擔所以改革娛樂稅我想是時代的趨勢那我們希望中央的配套補強必須同步到位"},{"start":4662.199,"end":4683.17,"text":"那再來就是我們針對今天現在進入的第二條本席也是刪除不合理的課稅標的但是我們僅保留夜總會還有舞廳舞場讓稅制回歸合理能夠真正的促進國內藝文與體育產業的發展以上是我的發言 謝謝謝謝 再來請王世堅委員發言"},{"start":4688.847,"end":4704.475,"text":"主席各位同仁我跟剛才發言的幾位委員同樣我們都認為其實娛樂稅應該整個廢除掉因為時代意義已經不一樣了過去因為欲進於真"},{"start":4705.436,"end":4732.29,"text":"過去希望我們全體國民隨時都保持警覺隨時要反攻大陸 要整個帶蛋所以看電影啦 或者做其他藝文活動都是被禁止的那時代的背景完全不一樣了我們現在不但看電影是小確幸偶爾聽場演唱會 參加藝文活動這還都是我們政府所鼓勵的"},{"start":4733.206,"end":4751.939,"text":"那我要講我提案的第二條這第二條裡面我跟大家有一點不同的就是針對高爾夫球高爾夫球不但也已經不算奢侈了幾乎已經是全民運動了不打緊他還被列入奧運的項目"},{"start":4754.574,"end":4781.645,"text":"已經是全世界大家公認共同的運動項目結果在我們的國家竟然還被列為是娛樂而且要瞌睡那當然有一種說法就是說那高爾夫球佔據那麼多的國領綠地會破壞這些山林的開發等等這我們同意那這樣子那應該就把針對高爾夫球"},{"start":4783.345,"end":4803.817,"text":"娛樂稅的部分把它取消對它該課的綠色稅制比方說它對環境的影響那我們現在有環境這方面的稅制再去課它這個部分的稅才對所以我的提案是認為說如果還不能決定清楚是不是我們就115年就把115年1月1號開始停徵"},{"start":4807.839,"end":4832.596,"text":"停車之後讓財政部積極的去針對環境稅制針對高爾夫球應該負擔什麼樣的環境責任再去跟他磕稅那整體的娛樂稅其實我們去年的稅收三兆七千九百億去年是整個娛樂稅這幾十年來說最好的也才收二十二億"},{"start":4834.144,"end":4862.506,"text":"那這22億佔整體總稅收千分之0.6那財政部當初反對我們每一位委員針對娛樂稅去個別項目或者全體項目認為應該減免的時候你們都說讓我們去找替代裁員替代裁員現在我們整體的稅收高到三億七千九七千"},{"start":4863.556,"end":4884.534,"text":"九百億那還要什麼替代裁員嗎還要什麼替代裁員嗎所以我也同意我們後面發言有一位徐欣穎委員她剛剛讓我們大家簽的就是說如果從娛樂稅收這邊因為停徵部分或者全體停徵之後那麼"},{"start":4885.915,"end":4905.391,"text":"所以說影響到的是地方政府那地方政府在這一部分所影響到的部分是不是應該財政部我們中央來補貼他們因為畢竟地方財政並沒有我們中央這麼充裕這是我的看法 謝謝再來請黃杰委員發言"},{"start":4909.329,"end":4934.319,"text":"好謝謝主席那我的因為其實我本來有一個版本只是我的版本確實是比較中長期的規劃我是認為說娛樂稅法其實真的是不合時宜那這個從當初為了提高這個奢侈性消費的成本然後希望說節約的風氣然後到現在社會早就已經變遷了我們是鼓勵大家去行使這些文化跟體育的活動"},{"start":4935.319,"end":4962.248,"text":"那這個都是非常一般性的娛樂甚至是我們非常鼓勵的這些文化所以這個現在娛樂稅法這部法的本質是非常脫離台灣的社會現實的那就更不用說我們國家現在非常的矛盾一邊大力的鼓勵這種體育文化的活動甚至是用補貼的方式然後都是我們都用扶植的也編了很多的預算可是另外一方面"},{"start":4963.028,"end":4982.468,"text":"卻要對這些進場消費的去看球去看比賽去看電影的這些民眾課徵娛樂稅這件事情不矛盾嗎所以其實我原本的版本會希望說我們在準備裁員之後找到替代性裁員之後這部稅法乾脆就把它廢掉"},{"start":4983.209,"end":5006.299,"text":"那只是現在大家當然會有人說有一些地方的裁員真的會有衝擊那我也認為其實剛剛前面有非常多位委員都講得很好我們可以找到替代性的裁員之後用補貼的方式讓這一些衝擊比較大的縣市讓他階段性的可以慢慢去拿掉因為娛樂稅遭受到的影響"},{"start":5007.119,"end":5029.262,"text":"那其實我們看一下2024年全國收了20億的娛樂稅地方收入佔多少0點平均是0.13%甚至多數的縣市都是0.0幾%所以其實真的影響已經越來越小了我很希望說我們不應該再用這種不合時宜的法律去"},{"start":5029.682,"end":5056.897,"text":"框架這一些大力的在扶植地方文化地方體育的這些產業所以我覺得現階段如果是當下我們可以做的電影、戲劇、音樂、競技比賽這些都應該要先直接刪除那其他的項目我認為也要趕快請財政部列出階段性的目標趕快找一個替代性的方式讓這一些"},{"start":5058.258,"end":5080.778,"text":"項目都慢慢的可以一步一步的趨近於零那這是我在這邊一定要幫我們地方的體育跟文化產業大力發聲的地方也不希望說因為現在授權地方自己去爭然後變成說你在A縣市看戲跟在B縣市看戲是要收不同的稅率耶"},{"start":5081.238,"end":5098.186,"text":"然後甚至是因為大家也知道說現在看演唱會有很多種形式有粉絲見面會有簽名會那可能一種形式要收另外一種形式不用收那就變成你接下來越來越多的表演形式卻要收不同的稅率這樣子的問題"},{"start":5099.927,"end":5128.002,"text":"那這個其實之前也有這個脫口秀的表演者這個博恩他就講過他認為說為什麼脫口秀要收但是有一些方式卻不用收那甚至是你在不同的地方表演有的要收有的不用收這就是會造成這樣子表演藝術形態他們產業混亂的地方所以在這邊再次表達希望未來可以朝向停真這樣的目標去努力謝謝"},{"start":5129.769,"end":5153.704,"text":"再來請李燕秀委員發言 李燕秀委員發言之後郭國榮委員要發言謝謝 剛剛余若瑞的討論當然有好幾個不同層面有些人認為 有些委員認為應該全面的去做廢除但是我個人認為這整個各縣市雖然余若瑞整體在全國比例看起來不高但是有一些縣市 某一些縣市卻高達一成"},{"start":5154.364,"end":5171.938,"text":"或多或少我個人認為這對於各縣市本來拿這個娛樂稅收來去做其他市政相關的建設其實或多或少對他們來說都是一個重要的比例所以中長期要全面廢除我覺得可以來去做討論"},{"start":5172.779,"end":5194.101,"text":"但是短期間我個人認為應該還是要更成熟一點再來去做處理短期之間我個人認為應該是可以從因地制宜的方向現在最務實的方向是授權地方政府因地制宜去做處理所以哪些項目要修正要不要課或要課哪些項目課多少"},{"start":5194.662,"end":5200.108,"text":"因為各地方的收娛樂稅的狀況不太一致有一些委員他各縣市裡面他其實有一些高爾夫球場他們更認為應該擴大這樣子的運動我個人也支持那某一些縣市其實文化藝文產業非常的豐富他們希望"},{"start":5212.781,"end":5229.218,"text":"用這些娛樂稅的收入把地方娛樂事業相關的建設做得更到位更進步之後我們再來平徵這也是讓各地方我覺得授權各地方去做一些因地制宜的思考所以我個人認為短時間我們應該是授權地方去做後續的處理"},{"start":5233.862,"end":5250.231,"text":"稅制的改革不應該是只有全面廢除或維持現狀這兩個選項授權地方因地制宜也回應了社會對娛樂稅改革的期待也可以兼顧地方政府的現實需求這是現階段最穩健可行的修法以上是我的建議 謝謝"},{"start":5254.824,"end":5268.878,"text":"那我二次發言我想之前財政部的堅持其實都是跟地方政府的財力有所相關那問題是地方政府已經把財政部挖走了4165億財政部真的不需要再為地方政府來擋子彈了"},{"start":5270.62,"end":5298.682,"text":"更何況你把這個娛樂稅拿掉你讓整個這個表演經濟能夠蓬勃發展不論是職棒也好 演唱會也好它所帶動的周邊的這個消費所帶來的不同的一個稅源也可以補充地方政府的財政啊不是嗎 何必堅持這個娛樂稅呢對不對 你還要擋子彈他一邊給你要錢 你還要幫他擋子彈他怕他餓死 然後這種財政不法"},{"start":5300.143,"end":5325.728,"text":"心情好不好建議各位委員講過的意思一致的就不用再繼續重複了那我現在請文化部運動部跟財政部要回應那回應的重點要放幾個方面第一個回應的時候要談到第一個這個項目到底堅持要不要課你們的看法怎麼樣"},{"start":5326.445,"end":5345.83,"text":"第二個如果要課的如何授權地方來徵收然後地方的徵收他們剛剛要求說如果你停徵財政部要補錢有一部分的意見是這樣有一部分說不用補那另外又是說如果你都授權地方地方決定要不要收"},{"start":5346.75,"end":5360.985,"text":"那就沒有補的問題啦你地方要不要說你地方自己由你的財政自己來決定針對這幾個我認為的個人認為重要的項目等一下請你們回答的時候要回答到那我們是不是先請文化部先回答"},{"start":5365.305,"end":5381.393,"text":"文化部林專門委員主席各位委員大家好那文化部這邊代表我回應一下那有關娛樂說法第二條裡面有講到的電影歌唱舞蹈戲劇音樂演奏這些項目那的確是文化部核心發展的文化內容"},{"start":5381.913,"end":5404.58,"text":"那這個這幾個項目裡面其實因為稅收比例比較低然後目前也都可以在減半徵收那所以它的應該不是各縣市的主要稅收來源那所以本部是就這幾個項目是在討論過程當中是有表達本部立場是支持調整這些課程項目那因為財政部這邊後面還有其他的考量"},{"start":5408.153,"end":5437.042,"text":"我們是支持藝文活動這些項目可以不要放在裡面好謝謝表達完意見就好了再來請運動部劉專文委員主席各位委員大家好那確實高爾夫球跟那個所謂的競技運動本來就是我們部裡面長期在推展的一個運動項目但是因為稅收市財政部的一個權責這個部分我們還是尊重行政院的一個政策來配合辦理以上"},{"start":5437.935,"end":5464.12,"text":"那你們的意見呢你的意見就是財政部怎麼樣你們就怎麼樣是不是所以我認為你們不能沒有不好意思主席我覺得你們不能沒有立場你們是主管機關如果你們在推動但是你們認為說任人宰割那你們的主權在哪裡你們主管機關的權責在哪裡人家有表達意見的權利我的意思說你就是財政部怎麼講你們就怎麼接受就是了我們就配合行政院的一個指示好謝謝好那現在請財政部回答"},{"start":5468.057,"end":5482.746,"text":"謝謝趙偉謝謝各位委員的指教那我想大家都已經講了我大概就幾個重點第一個就是委員有提議就是全面廢止娛樂稅法也就是說就全部都不再課徵娛樂稅那我想娛樂稅第一個它是地方稅那跟地方的財源會有關係當然114年收取的是22.5億元"},{"start":5488.49,"end":5511.114,"text":"看起來金額不高但是在縣市的時候縣市裡面是鄉鎮市所收取的全部歸各鄉鎮市那因此呢各鄉鎮市對於這個財源他們是認為很重視然後這也是屬於地方的自治以及地方的自有財源他們希望在財政自治的部分他們能有所空間因此我們在歷次邀請地方政府來開會的時候他們都反對"},{"start":5514.856,"end":5523.043,"text":"廢止娛樂稅法那另外呢在財化法修正以後呢我們也再次徵詢地方政府的意見因為我們知道財化法修以後地方政府呢其實在以115年來說他就增加了比114年增加了4260幾億是倍增是倍增的那這部分如果在這種情況下是不是可以廢止娛樂稅"},{"start":5539.358,"end":5553.206,"text":"然後讓他們不需要再課徵娛樂稅但他們也都還是反對因為他們希望財政能夠自主這是他們的自有財源這是第一個就廢紙的部分第二個部分就是在對於第二條裡面主要是對於課徵娛樂稅的項目"},{"start":5556.898,"end":5562.004,"text":"當委員很多有指教也就是說對藝文以及競技活動的部分政府一方面補助一方面鼓勵一方面又要課稅那這個部分當然我們在爭取各地方政府的意見的時候他們認為說這個部分可以就是說做一些彈性因此在我們這一次院版裡面"},{"start":5575.16,"end":5591.341,"text":"也就是對於第一款到第四款也就是藝文活動包含電影啊或者歌劇舞蹈啊各種等等的競技活動裡面可以授權地方政府停征那這個部分停征與否他們可以考量他地方政府的產業的發展政策還有"},{"start":5593.783,"end":5602.885,"text":"財政的情況以及積增成本等等各種因素來考量給予停徵那這個停徵與否當然可以由必須要經過地方的民意機關的討論然後通過以後就可以停徵或者是減徵而目前的文獎條例裡面也可以減半課徵的情況所以這個部分是適度給予地方政府一些彈性彈性他們自己去考量考量的項目當然包含"},{"start":5619.049,"end":5623.533,"text":"政策的需要他自己產業的發展因為有些活動可以帶來周邊產業的發展而增加其他的稅收那他們可以做這方面的考量因此我覺得這個部分我們是經過充分的討論其實在院版出來之前也跟部會相關討論包含文化部體育部都有參與討論因此給予適度的一個彈性我想這個部分既可達到鼓勵的目的也授予地方能夠有一個自主的空間"},{"start":5643.308,"end":5659.456,"text":"那至於有關這個有關裁員的補助的部分那我們看到地方政府其實在裁判法修正以後他的裁員是倍增我們以一到三月的稅收來看他們去一到三月的稅收實質的稅收包含中央統籌分配稅款"},{"start":5659.996,"end":5677.461,"text":"是達到107.7也就是倍增但是就中央來說其實跟去年相比的話是減少的如果沒有證交稅的增加其實會減少更多所以剛剛各位有提到說如果廢止的話中央要給予裁員支持我覺得現在要考慮的是"},{"start":5678.381,"end":5699.873,"text":"財化法修正以後中央跟地方的財政結構已經有大幅的調整已經大幅的變動1到3月地方的稅收交還中央統籌分配稅款是比去年同期達到107.7%107.4倍增而中央事實上是比去年同期是減少的我想這個部分做這樣的一個說明也謝謝各位委員的指教還有沒有要補充第一個"},{"start":5705.289,"end":5731.349,"text":"剛剛文化部的專門委員有表達說第一款到第三款 那個大概是文化部主責的他是認為說為了要鼓勵發展 黃姐委員的意見也是一樣先講這第一款到第三款到底是要授權地方呢 還是乾脆就拿掉這是第一部分"},{"start":5733.82,"end":5761.647,"text":"各位委員有沒有不同的意見我就拿掉 我們確定拿掉有沒有不同意見 我的意思是說有沒有要保留的徐熙 那剛剛跟大家意見比較不一樣是李燕秀嘛 還在嗎在 李燕秀第一款到第三款財政部的意見要保留各位委員都說不要保留文化部也認為不用保留那李燕秀委員因為剛剛你的發言裡面有提到你認為跟大家的意見在這一部分略有不同"},{"start":5763.735,"end":5788.744,"text":"所以我請教你有沒有不一樣的意見然後再來就是財政部原來行政院版本四五六款還有第七款第五六七三款是一定要科然後第四款原來是一到四款是授權地方政府"},{"start":5790.199,"end":5816.013,"text":"地方的議會可以來決定我們現在就是一個月來講第四款是介於兩個中間因為第四款是運動部各種競技比賽這是運動部主管的運動部跟文化部是不是做到前面來因為運動部的意見還是要尊重財政部財政部是說想科各位委員對第四款有什麼意見"},{"start":5818.132,"end":5834.427,"text":"來 李觀城委員謝謝主席因為我剛剛就講過了嘛禁忌是指什麼電競是不是算禁忌對啊 那如果電競也是算禁忌的話那已經跟過去所謂我們講那個實體的禁忌那已經不一樣啦那我的看法是認為說禁忌這部分也是比較可啦"},{"start":5835.954,"end":5859.31,"text":"這是李昆正委員的意見 有沒有委員相同的就不用講了啦 有沒有不一樣的 不一樣的講來 郭董事長講一下 我要提醒一下運動部這邊鼓勵這個體育競技 還有鼓勵這個相關的賽事這其實是整個這個運動部基本的一個立場那如果基本的立場是鼓勵的話那你如果支持財政部 財政部要磕碎的話不是跟貴部的立場不一樣嗎 你怎麼會"},{"start":5861.011,"end":5888.056,"text":"來表達一個跟貴部立場不一樣的一個代表呢我是要挑戰跟質疑啊怎麼運動部可以沒有意見呢你本部的一個偵測是什麼你的部本部的態度是怎麼樣你的主體性怎麼講清楚啦因為今天是我們委員會在審啦我的意思是聽我們委員的意見我們也不一定要遵照運動部的啊我們也不一定要遵照財政部的啊如果所有參加的委員都認為第四款不應該科我現在是在問說有沒有人認為第四款要科的啦"},{"start":5890.285,"end":5914.896,"text":"那施密多贊成第四款錢拿掉有沒有不一樣的 我再問一次好 那第四款錢拿掉現在的意見是這樣 後面五六七啊這三款因為剛剛徐希林委員提到這些財政還有林施密委員提到財政裡面其實對你們新竹比較重要的應該是高爾夫球場那對西安政事比較重要的是高爾夫球場那我有一個提案 大家聽聽看"},{"start":5916.816,"end":5943.575,"text":"五六七授權給地方議會決定啦地方的民意機關決定啦你們新竹要不要課你們新竹自己決定不要拿到立法院這邊來吵啦不然的話每一年都來耶不是我在這邊十幾年了每一年都來為了這個議題每一年都來所以一到四款不要五六七授權給地方政府這樣大家的看法怎麼樣"},{"start":5946.854,"end":5961.87,"text":"多支持嘛齁有不同意見現在要講喔不要我出去了之後你要說沒有沒有我反對喔在這邊大家就講有意見就講市民你想這個我想原本我剛才是提到我是認為高爾夫球其實現在已經是全民普及的運動了齁"},{"start":5963.511,"end":5982.258,"text":"我是認為是不用課但是我覺得主席剛才的建議也蠻好的我們就授權地方政府他因地制宜來做調整嘛他們自己來看要不要課啦所以我贊成主席的一個建議以上主席 我贊成主席的建議大家看還有沒有"},{"start":5984.059,"end":5990.042,"text":"我們現在財政委員會還有今天所有開會委員的意見你都聽到了你們現在回應一下吧我們這樣子的話你們有什麼意見"},{"start":6008.077,"end":6029.326,"text":"我們其實在爭取地方政府以及各部會討論的時候一到四給予地方政府的一個授權我覺得這是一個彈性那地方政府可以斟酌他當地的發展情況來考量要不要收而且我們也看到他們其實收的以後對金額看起來不大但是對地方政府來說他們認為這是一個財政自主他們是一個自主的一個空間而認為是不要"},{"start":6031.347,"end":6051.92,"text":"不要把他們直接限制就把他拿掉我想這個是經過多次的討論以後讓地方政府授權給他去做那他也會經過民意機關的同意以後認為要收或不收那至於五六七這個部分尤其是比如說舞廳舞場那我想當然各位也許會覺得說那娛樂稅為什麼要擔負這麼多的一個社會責任但是租稅除了一個財政收入之外他還有某種社會的"},{"start":6058.465,"end":6078.065,"text":"意義在裡面 舞廳 舞場或者是就是說它的娛樂性質究竟跟前面的又不太一樣那高爾夫球場剛才也提到它使用的土地的面積範圍大而且接觸的民眾也不是那麼普遍平常來說它相對於一般其他的娛樂性質來說不是那樣高 而且門檻也比較高"},{"start":6079.546,"end":6107.515,"text":"那因此對於土地資源的一個運用事實上外部成本是比較高的那其他當然娛樂場所這些後面的第七款裡面是一個概括性的規定為什麼因為娛樂的項目其實會隨著時代的演進它會變化很大會增加什麼所以因此有一個第七款的一個概括性那在當時為什麼五六七沒有給沒有所謂授權地方政府那是地方政府認為說它授權給它老實說它也"},{"start":6107.935,"end":6131.74,"text":"也害怕他也就怕就是說會有其他的壓力別的地方不收然後這個地方我要收對不對尤其對於比如說娛樂高爾夫球場比較多的地方來說他可能覺得要收可是其他的縣市他根本沒有高爾夫球場或者是說他就覺得很少那他就要說停車那對要收的地方的地方政府來說會形成一個壓力"},{"start":6132.16,"end":6140.923,"text":"所以因此在五六七的部分當時在會上討論的結果並沒有授權不是財政部不願意授權而地方政府其實謝謝部長主席剛才部長講的都是重複他先前已經講的"},{"start":6151.035,"end":6155.541,"text":"阿他重複的都沒被制止我們委員稍微重複的都被制止"},{"start":6165.749,"end":6193.64,"text":"這樣子 我們其實現在在開這個委員會所有的委員意見相當一致相當一致 幾乎沒有不同意見你看連徐信義委員他們最新出現他們最要緊的高爾夫學他都在那邊點頭了你這個全部都是地方稅你這個娛樂稅全部都是地方稅 跟中間無關你要做之均 做之失我覺得你們府廳不應該跳所以我要給你們瞌睡這個沒有必要這樣 時代已經不同了"},{"start":6194.96,"end":6220.791,"text":"但是我們尊重立法機制我就會建議各位委員我們把這條保留到院會寫上的時候院會我們寫上說我們在堅持好不好這條保留你們回去再想一下看你們怎麼說服說服立法院其他的多數同仁這樣好不好第二條先保留再來繼續再來這個還要保留再來進行第四條第二條好像還要保留不是啦"},{"start":6222.487,"end":6241.336,"text":"對啊 主席前面四款我們不是都有共同的意見嗎不是前面四款有共同意見連後面三款也有共同意見但是財政部反對嘛那我們的委員會決定跟我們到運會協商的時候決定一樣啦 意思是一樣的啦"},{"start":6243.78,"end":6271.265,"text":"結論是一樣啦財政部有反對 理由根本不存在不是不存在 人家的理由就存在只是說他的理由你覺得合不合理啦怎麼會說他的理由不存在他確實他們就是反對嘛但是你們要想想看你們那個觀念齁我現在是要提醒部裡面齁這邊全部都民意代表 都是地方來的人家都有很多問題都有替你想過並不是沒有替你想過啦齁那你們回去再考量看看齁好 那再來第四條 來"},{"start":6278.502,"end":6287.147,"text":"那如果你這樣第四條保留的話第五條根本就保留了啊第二條啦我們剛剛講的是第二條啦那你第二條保留的話第五條應該就保留了啊是啊"},{"start":6294.502,"end":6323.842,"text":"沒有 我覺得這樣子 是不是合理的喔主席 我覺得我們剛才您那裡說我們委員 立法委員這邊都已經在第二條的不是啦 我們財政網絡的委員剛剛在這邊開了委員很有慣是沒有錯但是本院有113個委員並不是只有我們這十幾個嘛我在主持這個議事我也得考量到整個讓它怎麼完整我們這邊的客人強力我們就決定就出去那委員 讓他一樣可以給我們推翻那一樣也很難看啦"},{"start":6324.802,"end":6352.129,"text":"所以我是覺得不用這麼強勢羅偉文你好第一次發言主席跟委員坐著講我怕那邊看不到希望部長可以看到我其實你這個保留弄到最後這個不是第一次開廢除娛樂稅或者調整相關的會議了開了十幾年了那我會不會報告"},{"start":6354.241,"end":6377.848,"text":"每年都提出 你送到院會說什麼保留協商最後就是受衝 受衝正擒你這個按約就沒了其實大家都知道娛樂稅它這個存廢的意見是大多數都是覺得這是叫做脫褲子放屁 多此一舉全世界哪裡還是什麼地方還搞這個娛樂稅"},{"start":6379.988,"end":6403.448,"text":"大家都講說這個稅會少了什麼就地方的情況來說少多少中央就補多少就解決了那我們最重要維持的一個概念叫做清稅減正如果中央又來說我這一塊會少多少錢部長你缺的錢你來找我 我補給你"},{"start":6405.694,"end":6426.664,"text":"我首先講一個 證交稅去年變的預算才三千多億今年每一天的成交量 交易均量都接近一兆一兆的意思就是說財政部沒什麼事幹躺在那邊一聽就收二十四億一年收 今年可以預估收六千億"},{"start":6427.825,"end":6444.811,"text":"各位親愛的委員,六千多億你們說的都沒用,慘了拜託啦,沒用,我們不要牽著拔著去啦,我們就針對那個啦好,我就具體的這個主張喔財政部會運起來啦,你就宣布說全部廢掉地方少的,中央通通都補"},{"start":6445.951,"end":6468.266,"text":"承擔部吹錢了 你來找我海外還有一條移政稅 大概是五千多億你們有沒有去追啊 謝謝請賴思寶委員謝謝主席啊 各位新進我們都知道啊 你們都知道啊 這輿論稅是民國三十一年啊欸 部長啊 部長三十一年啊"},{"start":6469.534,"end":6471.735,"text":"現在政府還要發文化幣 運動幣 課娛樂稅"},{"start":6490.646,"end":6506.663,"text":"他資訊也不夠啦 你現在先要發動 要發行文化幣的這個文化部啊運動部發行運動幣啊你要課16歲 這很奇怪啊 可不是這樣所以乾脆大部分 按了多少錢 20億而已啊 20億而已啊你們補一下很簡單的啊 對吧 愁善如流啦"},{"start":6518.345,"end":6520.046,"text":"那個休息五分鐘,休息五分鐘"},{"start":6542.444,"end":6555.682,"text":"好來來來跟大家報告一下就是財政部重申由劉大英我們的第一款到第四款拿掉567由地方的民意機關決定授權地方民意機關決定"},{"start":6557.765,"end":6586.007,"text":"那這樣就沒有補償的問題了喔因為567他們地方最主要是高爾夫球的跟五丁的對啦 主席那附帶主要的答案都不處理了這個才是雙贏啦當然不補啦 前面是完全不補啦這樣雙贏啦對啦 雙贏那徐徐議員你的這個臨時提案就不處理了喔因為567讓地方政府決定附帶主委那個就撤回啦不處理不採購 這樣是雙贏的舉例那個條文案案本去改好不好你們現在接下去改"},{"start":6589.97,"end":6605.683,"text":"五六七授權地方政府自己去決定啊一二三四兩掉了這樣啦對啦那就這樣啦我們達成這個很高的公式齁我們立法院三黨都是高度公式齁都在這很高度公式齁OK"},{"start":6622.563,"end":6628.505,"text":"所以大家再堅持個十分鐘我們大概就可以處理得差不多了第四條"},{"start":6632.487,"end":6654.906,"text":"第四條沒有什麼意見那就照我們剛剛的原則改了齁我們送出來是就是財化法修正後有在找他們來討論各位我們趕快把它處理完好不好大家不要來聊天了來第四條有什麼意見嗎"},{"start":6662.421,"end":6672.415,"text":"有兩個文 那是為此現行發文那個劉偉文要處理第四條不是第五條第四條啊 第四條OK好 那就第四條為此現行發文來 第五條來 劉偉文請發言第五條嗎"},{"start":6676.744,"end":6693.802,"text":"第二條就是在現在新修正的第二條的基礎上面我們針對的跟院板當中最大的一個差異跟院板的差異當然是說前面的那個醫藥事情拿掉了嘛那舞廳這邊跟院板是一樣的那就在高爾夫球這邊我們認為說高爾夫球它現在已經是奧運的項目了"},{"start":6698.807,"end":6715.733,"text":"張格蘭現在還希望能夠是要從全民當中去培養這種的選手啊人才啊因此說在高爾夫球場裡面我們覺得他最高的那個勝率呢我們把它降為說是以10%為主但是跟財政部上面就是有這樣的差異而已那其他都跟院板的一樣那請求公決這樣子 謝謝"},{"start":6716.593,"end":6736.91,"text":"不是啦 劉爺我跟你建議我們既然567款 原來的567款要由地方的民意機關來決定那就由地方民意機關來決定我們訂一個 那個不要給他改啦地方民意機關他自己本身如果要不收或是要少收他們都可以在這個範圍內決定嘛那我們現在如果"},{"start":6738.035,"end":6767.382,"text":"中央的立法機關幫地方的民意機關決定將來他就要賴給我們啦他就說那你中央要給我補稅啊補我的損失這一部分啊所以我是認為第五條就是維持維持比較好啦你的要求不會減損啦為什麼因為如果你的要求很合理你們地方的民意機關也會把他減減打高爾夫球減少我跟你說最最有意見的其實是徐欣穎啦因為他們新竹縣的高爾夫球非常多啦讓新竹縣去決定啦好不好"},{"start":6769.189,"end":6797.752,"text":"主席你的意思是說原來的院板現在的5第5條的1234就會刪掉了嘛對然後呢那其他部分呢就567這部分就是回遲到院板因為最終的這部分是由地方決定所以就地方自己去決定地方決定是因為我們它現在決定只有天花板所以地方譬如說現在高爾夫球地方最高是20對不對地方也可以決定我只收5%我只收10%我只收15%我收20%但它不可以超過20%"},{"start":6799.198,"end":6817.095,"text":"那我覺得讓地方政府決定 地方的民意機關決定就好好啦好啦 你就這樣 好不好不過我還是想說更優惠的高爾夫還降到10%就只是那個而已好我念一下不是說你最高天花板我們還降到10%不是更不是啦"},{"start":6821.008,"end":6824.05,"text":"搞不好我舉個例子 桃園市說我不要收了 也可能啊天花板是10% 不要啦"},{"start":6836.763,"end":6864.265,"text":"好那我第五條我先念一下啦大家注意聽一下你們注意聽一下財政部注意聽一下第五條餘額稅照所收票價或收費額依下列稅率計增之五廳會晤一五廳會晤場最高不得超過50%二高爾夫球場最高不得超過20%三其他經財政部公告"},{"start":6866.552,"end":6891.965,"text":"屬提供娛樂場 屬娛樂設施或娛樂活動供給娛樂者 最高不得超過25%第五條這樣子 再來第六條第六條文字修正文字修正到底有沒有什麼意見第六條照行政院門門通過 再來第八條"},{"start":6898.12,"end":6923.282,"text":"有什麼意見嗎那維持現行條文好不好OK 再來第九條也一樣維持現行條文因為我們最主要的都改了第十條照願版照行願願提案通過第十三條事業維持現行條文"},{"start":6926.857,"end":6945.805,"text":"好 第17條 照行政院的條文照行政院提案的版本通過好 那我們往上去開始宣讀但是那個第二條的條文 那休息五分鐘"},{"start":6948.363,"end":6949.344,"text":"不用学习了"},{"start":6964.105,"end":6972.733,"text":"因為共產黨的意見一致所以我覺得可以先把我們都同意的 共間的碼碼都不說的我們再說一說 待會稍微這樣我現在這樣處理你最乾淨對 我也這樣處理"},{"start":6989.341,"end":6989.361,"text":"留個紀錄"},{"start":7006.335,"end":7007.176,"text":"是,是,是,是"},{"start":7030.589,"end":7053.387,"text":"謝謝謝謝謝謝"},{"start":7063.553,"end":7066.255,"text":"請問你的ID是什麼?電話就可以了?好,沒問題,謝謝"},{"start":7095.998,"end":7120.265,"text":"響鐘"},{"start":7137.472,"end":7137.512,"text":"謝謝各位"},{"start":7189.979,"end":7190.98,"text":"兩位嗎?會留著啊?"},{"start":7215.549,"end":7239.821,"text":"哈哈哈哈"},{"start":7262.024,"end":7265.606,"text":"小事情我們處理就好了"},{"start":7292.257,"end":7294.598,"text":"嗯 要進來就行 呵呵"},{"start":7323.372,"end":7323.993,"text":"中文字幕志愿者"},{"start":7368.478,"end":7374.564,"text":"現在請議事院開始宣讀我們修正草案通過的版本"},{"start":7376.379,"end":7396.579,"text":"娛樂稅法協商結論第二條 照行政院提案修正通過條文內容為 娛樂稅就下列娛樂場所 娛樂設施或娛樂活動首收票價或收費額徵收之一 五廳或五場二 高爾夫球場三 請拿經財政部公告署提供娛樂場所 娛樂設施或娛樂活動公認娛樂者"},{"start":7400.723,"end":7414.496,"text":"前項所各種娛樂場所娛樂設施或娛樂活動不受票券定以其他飲料品或娛樂設施提供娛樂忍者按期收"},{"start":7418.484,"end":7441.195,"text":"第二項前項各種娛樂場所娛樂設施或娛樂活動不受票券另以其他飲料品或娛樂設施供應娛樂忍者按其收費額課徵娛樂稅第三項指蝦市及縣市政府得失產業發展政策需要及財政狀況提徵第一項各款規定課稅項目之娛樂稅"},{"start":7445.057,"end":7469.607,"text":"提經當地民意機關通過報財政部被查其停徵應定名實施期限並以達成合理之政策目的為限第四條不予修正維持現行條文第五條照行政院提案修正通過條文內容為娛樂稅照所收票價或收費額以下列稅率計增之"},{"start":7470.888,"end":7492.557,"text":"一 舞廳或舞場 最高不得超過50%二 高爾夫球場 最高不得超過20%三 啟納金財政部公告署提供娛樂場所 娛樂設施或娛樂活動工人娛樂者 最高不得超過25%第六條 照行政院提案"},{"start":7494.125,"end":7519.125,"text":"修正通過第六條 照行政院提案通過第八條 不予修正 維持現行條文第九條 不予修正 維持現行條文第十條 照行政院提案通過第十三條 不予修正 維持現行條文第十七條 照行政院提案通過宣讀完畢"},{"start":7520.286,"end":7528.577,"text":"請問各位委員對協商結論有異議稍等一下 稍等一下來 賴委員第二條的第一"},{"start":7529.614,"end":7549.023,"text":"三項嘛 庭 徵 運民 定民 實施 期限為什麼要實施期限 你原條文都沒有實施期限耶這個庭的話 地方政府他們怎麼定這個一定要實施期限嗎 因為你原來條文沒有耶拿麥克風講 還是上去講"},{"start":7560.034,"end":7560.594,"text":"請問各位委員對協商結論有異議"},{"start":7590.438,"end":7617.446,"text":"好 照協商結論通過本次會議作如下決議娛樂 稅法 不願留完修正查案等29案審查完略並按擬拒審查報告提報院會討論院會討論前不需交黨團協商院會討論時有本席補充說明請問各位委員對以上決議有異議沒有通過謝謝 今天到此散會"},{"start":7620.046,"end":7644.824,"text":"打死刑 打死刑 打死刑 打死刑 打死刑 打死刑"},{"start":7649.524,"end":7666.678,"text":"不會今年轉官了我跟你講很簡單喔以前他規劃今年稅收這麼高稅稅不足比較亮他太長了 都不夠用現在都不夠 要給你高不會啦你一手稅增加就不夠了"}]}},"supported_relations":[],"relations":[]}