本研究從「憲法」與「稅法」觀點切入,一、從法律學理上探討憲法保障「生存權」結合「文化權」以建構人民「最低文化生活水平」;二、從實務面檢視現行稅法規定,提出建言希冀建構一良好租稅環境予「人民」及「藝術工作者」。研究結果顯示,雖然租稅優惠與減免項目涵蓋文化藝術活動,但實際上對人民文化藝術生活及從事文化藝術工作者保障的稅法並不足,此外獎勵企業對於文化藝術發展之稅法規範甚少。本研究提出:第一、以生存權為主、文化權作為建構人民最低文化生活水準之憲法上依據;第二、國家對於文化藝術應遵循中立、寬容、補充原則;第三、「主體保障」與「優質文化環境建構」二角度提出稅法修正建議;第四、實物捐贈制度應予保留,以供財政部未來稅法修正之參考。
This study aims to build a better tax system in cultural policy for all the people and artists. Adopting the “Constitution” and “Taxation Law”, the study starts with a summary of existing literature on tax law in cultural policy, and then applies “Right to life” and “Cultural rights” to the legal basis of “Poverty lines”. Empirical research suggested that though tax exemptions, tax deductions, and tax breaks do exist in the status quo, yet the demand for tax reform to protect all the people’s minimum living standard and the demand for tax redesign to incentivize the under-utilized tax benefits for art appreciation has consistently been under supplied. In addition to regulatory deficit that lacks appropriate tax regulation to govern art contributors and individual supporters, an immature tax infrastructure to reward corporate donation and business sponsorship is still in its infancy. According to the analysis, the following suggestions in this study were put forward for Ministry of Finance as a reference for the future reform. Firstly, “Right to life” and “Cultural Right” should serve as a Constitutional basis of minimum standard of cultural life. Secondly, Taiwan government/state should hold an impartial position, tolerate attitude, and complementing perspective. Thirdly, suggestions for tax reform have been presented to the authorities to substantiate individual tax exemptions on art appreciation and to reward business with tax deductions for donations and sponsorships. Last but not the least, non-monetary donations should be kept.