文化藝術團體租稅優惠之探討

A Tax Study of Arts and Cultural Groups

甘筑婷(Chu-Ting Kan)

指導教授 ： 林江亮博士

中原大學/商學院/會計研究所/碩士(2012年)

https://doi.org/10.6840/cycu201200603

摘要

論文摘要
目前台灣正面臨著全球地緣競爭金融海嘯危機當中，使台灣企業被迫必頇從原本
的傳統產業逐漸尋求轉向機會，然而又再度面臨企業的不斷外移與出走向外投資的實際問題，因此近年來台灣文化藝術團體與文創產業已進入一個全新的階段，在經濟與尌業上扮演越來越重要的角色並要為社會經濟担負開創新局的重任，建立寛廣且俱高度的世界觀，讓更多民眾、企業團體具有自由參與創作的環境，使台灣文化藝術團體更俱深度價值與生命力。也是台灣視文化藝術團體與文化創意產業是繼金融海嘯後的經濟動力與主要發展方向，政府是主要刺激文化藝術消費者成形的推力，促成台灣文化藝術創意的源頭，期能達到文化立國文化興國的願景。
全球經濟現今正面臨激烈競爭，國家經濟影響力更受到矚目，未來國家必頇更積極
朝向多樣性的文化藝術特色與文化創意產業方向經營，使之充分顯現文化藝術的創造力與價值觀的生活文化特色。
現今世界各國也積極推動文化藝術與文化創意產業的發展，也是台灣文化藝術與
文化創意產業的發展極為關鍵的時刻，它有可能讓我們國家穫得產業轉型與升級的機
會，亦可能使我國再開啟一個新時代而且無污染產業的機會，為扶助與輔導文化藝術團體之發展，政府多以系列租稅優惠政策推行之。
本研究先從探討文化藝術團體租稅優惠的現況、定義、特性、分類、開始切入主
題，探討文化藝術團體課稅之基本原則與租稅優惠，主要是根據我國現行稅法的規則來論述，文化藝術團體只要符合敎育、文化、公益、慈善機關或團體免納所得稅適用標準之規定者，尌可以享有免納所得稅之優惠，除了所得稅之外，目前我國文化藝術團體可享有租稅優惠的稅目還包括：關稅、遺產稅、加值型及非加值型營業稅、土地稅、地價稅、土地增值稅、房屋稅、印花稅、娛樂稅、契稅、使用牌照稅…等。政府希望能透過租稅稅優惠措施來鼓勵機關團體、個人與企業能夠多參與與支持文化藝術活動，為社會創造更多社會福利加强國家文化藝術水準，更必頇要有防杒假借文化藝術團體之名變相為其達規避稅捐之目的，應確實建立更完備的勾稽機制與掌握不法之方法，才能達到租稅優惠措施公帄性與立法目的的落實。

關鍵字

行政院文化建設委員會 ； 非營利組織 ； 租稅公平 ； 國稅局 ； 文化局

並列摘要

Abstract
At present, Taiwan is facing the global geopolitical competition among the financial tsunami that the Taiwanese companies were forced to gradually seek for the changing
opportunity from the original traditional industries. However once again facing with the practical problems of continuous relocation of enterprises and leaving outward investment,Taiwan's cultural and arts organizations and cultural and creative industry have entered a new phase in recent years. They play an increasingly important role in the economy and the employment market, as well as taking up the responsibility to build a new vision social-economically. Establish a wide and leveled world vision for more people and businesses to have an environment of free participation in creative works, providing more
valuable life depth to Taiwan’s cultural and arts organizations. Arts groups and cultural creative industry are also the main economic power and development direction after financial tsunami. The government, as the main stimulus of forming the culture and arts consumers,
promotes Taiwan’s arts and cultural source, hoping to achieve the vision of establishing and prospering the nation with culture.
The global economy today is facing fierce competition in which a country’s economical influence attracts more attention. Future countries must proactively operate
toward the diversity of cultural art features and cultural creative industry to fully express the cultural art creativity and the value of living culture.
Countries in the world today are actively promoting arts and culture and the cultural and creative industry development. This is also the crucial moment for Taiwan to develop culture and arts and culture and creative industry. It is an opportunity for our industry to
transform and upgrade as well as open an innovative and pollution free industry. To assist and counsel the development of arts and cultural groups, the government introduces a series of tax incentives.
This study first discusses the current status, definition, characteristics, and classification of the tax preferences of arts and cultural groups, exploring the basic principal
and tax preferences. Being discuss on the basis of the current tax rules, arts and cultural groups that meet the income tax emption standard for educational, cultural, public welfare,charitable organizations or groups can be exempted from income tax. Besides income tax,the tax that arts and cultural groups of our country are exempted from including customs duties, inheritance tax, , value-added and non value-added sales tax, land tax, land price tax,
land value-added tax, house tax, stamp duty, entertainment tax, deed tax, license tax, and etc.
The Government hopes that through tax concessions to encourage agencies and organizations,individuals and businesses to participate in and support arts and cultural activities to create more social welfare for the society to strengthen national artistic and cultural level. In order to prevent organizations from paying tax in the name of arts and cultural groups, a more III
complete censor system should be established to recognize illegal acts, thus further fulfill the fairness of tax preferences and legislative purpose.

並列關鍵字

Council for Cultural Affairs ； Cultural Affairs Bureau ； the IRS ； fair taxation

參考文獻

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