對於“文化藝術獎助條例”實施成效之醒思

Some Thoughts on the Enforcement of "Regulations Governing the Provision of Incentives for Cultural and Artistic Pursuits"

王壽來(Stanley S. L. Wang)

《藝術論壇》 4期 (2006/05) Pp. 305-318

https://doi.org/10.6236/JAF.200605_(4).0014

摘要

「文化藝術獎助條例」係於民國八十一年七月一日公佈，雖有相當成效，惟其不足之處仍多，十餘年來各界檢討聲浪不斷，迄今並未做大幅度修正。本文從公共政策制定程序、立法之意旨及執行成果、條例實施後所產生之問題、時空環境及藝文生態之變化等角度說明其檢討之必要性，並以具體數據臚列執行本條例以來在落實公共藝術、設置「財團法人國家文化藝術基金會」以及減免營業稅方面之重要成果。針對實施本條例所衍生的問題，諸如：該條例之名稱、「國藝會」與「文建會」獎補助案之競合、推動公共藝術所造成之爭議、藝術家工作權與智慧財產權之保障、捐贈文物或古蹟抵稅之規定被濫用、相關罰則形同具文、部分條文已落後於現實之發展等方面，有所剖析外，並進一步指出文化藝術之相關立法應照顧弱勢族群，且於修訂文化法規時應注意程序之完備，以求其周延。

關鍵字

文化藝術獎助條例 ； 國藝會 ； 文建會 ； 公共藝術 ； 捐贈文物 ； 減免營業稅 ； 藝術家生活保障

並列摘要

The ”Regulations Governing the Provision of Incentives for Cultural and Artistic Pursuits,” enacted on July 1, 1992, have accomplished much. However, inadequacies remain. Despite calls for reviews from various quarters for more than a decade, there have been no major overhauls.
Examining the regulations from the perspectives of public policy formulation, the purpose behind the legislation, the problems that have arisen since their enactment and changes in circumstances and the cultural-artistic milieu, this article argues in favor of a review. To be sure, the article, citing a wealth of statistical data, gives due recognition to the regulations' important contributions in such matters as public art, the establishment of a ”National Culture and Arts Foundation,” and tax breaks.
It then goes on to examine the problems that have arisen, such as the name of the regulations, the overlaps and the no man's land between the incentives offered by the Council for Cultural Affairs and the ”National Culture and Arts Foundation,” controversies surrounding the promotion of public art, and protection for artists' right to work and intellectual property rights. The abuse of regulations governing tax-deductible donations of historical objects and sites, which has rendered the penalty codes useless, obsolete articles, and some other related problems are also scrutinized. In view of these issues, the article calls for more attention to the interests of disadvantaged groups and communities and the integrity of legislative procedures in amending cultural laws and regulations.

並列關鍵字

Regulations Governing the Provision of Incentives for Cultural and Artistic Pursuits ； National Culture and Arts Foundation ； Council For Cultural Affairs ； tax-deductible donations of historical objects an