雖然都在憲法宣示保障人民之信仰自由或宗教自由,臺灣海峽兩國面對宗教的態度卻迥異,在臺灣的中華民國在民主化後對人民之宗教信仰充分保障,僅針對佛道寺廟有低度管制之《監督寺廟條例》,對於宗教團體採尊重宗教自治之立場。中華人民共和國實施黨國體制,務求對社會團體的嚴密控制,以防止政權權威受到挑戰,而以行政法規《宗教事務條例》對各宗教團體進行規範。而不在黨國同意範圍內的宗教團體、教徒及其宗教活動,則會遭到取締乃至刑事制裁。本文以臺灣經驗對比出中國大陸過度管制的荒謬性,但臺灣只監督佛道寺廟,則有規範不足和歧視之嫌。本文最終乃對兩岸宗教法制提出改革之建議。
Although the two Constitutions claim to protect people's freedom of belief and religion at the same time, the states' attitudes towards religions across the Taiwan Strait are deeply different. The democratized state of the Republic of China on Taiwan has provided adequately guarantee on people's freedom of belief and religion by taking the position of respecting for religious autonomy. It only has an Act of Supervising Temples for minimum regulation on Buddhist and Taoist temples. On the other side, the People's Republic of China, which is implementing the party-state system, has to strictly control social groups in order to prevent the authority of the regime from being challenged. It regulates religious groups by the Regulation on Religious Affairs. Unrecognized religious groups, believers, and activities will be prohibited even to be punished by criminal sanctions. This article focuses on the absurdity of the over regulation on religious affairs in the Mainland China by comparison with Taiwan's experience. However, it would be insufficient and discriminatory to only monitor Buddhist and Taoist temples in Taiwan. At the end, this article tries to provide suggestions on religious law reform for both sides of Taiwan Strait.