我國現行菸酒管理制度問題之研究

A Study of the Tobacco and Alcohol Admistration System in current Taiwan

沈容如(Jung-Ju Shen)

指導教授 ： 李玉君

國立暨南國際大學/人文學院/公共行政與政策學系/碩士(2008年)

https://doi.org/10.6837/NCNU.2008.00138

摘要

臺灣早在日治時期，就對菸酒特別管理，實施菸酒專賣。而在臺灣光復之後，我國對於菸酒的管理制度，大致可畫分為「菸酒專賣時期」及「菸酒管理新制時期」兩個時期，第一個時期從台灣光復之後施行至民國90年底止，雖然自民國76年起，從美國菸酒開始，外國菸酒紛紛進入臺灣市場，但國產菸酒市場仍是政府獨占，此時期之菸酒行政管理權由菸酒專賣機關兼行；第二個時期從民國91年1月1日起實施迄今，也就是在民國91年1月1日我國加入世界貿易組織（WTO），為兌現加入WTO的承諾，取消菸酒專賣制度，開放菸酒市場，回歸正常稅制，放寬菸酒產銷限制，以及符合經濟自由化潮流。但由於政府將菸酒視為特殊商品加強管理，另訂「菸酒管理法」等相關法規以為管理，但菸酒行政管理權改由行政機關執行。
管理目的就是管制法律及管理制度的核心價值，易言之，當政府決定對某一公共議題進行管理時，必須清楚明白這個公共議題管理的核心價值，才能正確的選擇及執行管理之行政行為的種類、管制時機、管制手段、管制強度等等管制機制。菸酒管理新制實施以後，民間爭相投入菸酒市場，市面上驟然出現數百種國產及進口酒品且價格混亂，而私酒和合法但逃稅的米酒充斥市面，菸酒管理新制之管理機制，在達成所稱「健全菸酒管理」之立法目的顯然有所不足。
本論文藉由審視我國菸酒管理新制之法制及管理機制與實施現況，依照行政管理權歸屬、產銷管理及查緝及取締等管理機制之設計與實行結果的比較，探究現行菸酒管理制度之各項問題。研究結果發現，我國過去菸酒專賣時期菸酒管理制度的改制，主要受到外國政府之壓力，而現行菸酒管理制度則受WTO國際經濟組織之規範限制，無法依國內實際需要調整。現行菸酒主管機關，由於在中央為財政部國庫署，準此，依行政管轄權責劃分，在地方則由直轄市政府或縣（市）政府財政局辦理，以現有菸酒主管機關人力平均僅有2~3人，無法有效執行菸酒管理新制所訂菸酒業者管理、產品衛生、產品標示及廣告促銷管理等繁多管理項目，也欠缺相關菸酒相關之專業能力，而管理項目之管理目的又是多重而矛盾。此種法定管制項目與管理機關職掌業務不相符，是現行菸酒管理制度管制效能不佳，無法達成管制目的之重要原因。
最後，經由上述研究文獻資料的探討，以及我國菸酒管理制度及現況與問題，並參考我國主要相關國家之菸酒管理制度，歸納整理相關研究發現，提出具體可行的改進建議及未來我國菸酒管理制度之可行方向，期能提供作為日後評估菸酒管理制度及管理機制設計的參考。

關鍵字

菸酒管理制度 ； 菸酒管理新制 ； 菸酒專賣 ； 菸酒管理法

並列摘要

From the Japanese colonization in Taiwan, the government specially controlled the wines and tobaccos management, the government ran wines and tobaccos monopoly.
After WW II, R.O.C (Taiwan) Government restores Taiwan Island. Government still runs the wines and tobaccos control system, but during the system we separated into two phases of control system. First phase from year of R.O.C (Taiwan) Government restores Taiwan Island to year 2001. During this phase, Taiwan has been imported American wines and tobaccos and some foreign countries wines and tobaccos to entry Taiwanese Market from year 1987. But in this period the market still under government controlled and monopoly. Also the manage law superintend in the TAIWAN TOBACCO AND WINE BOARD, the board in charge the production and sale the wines and tobaccos in Taiwan. Second phase from year 2002 until now, because that Taiwan entry the World Trade Organization (WTO) and to fulfill the commitment of the request what is that time apply entry WTO. In 2002, Taiwan open the wines and tobaccos market for WTO members and rescind the wines and tobaccos monopoly system. But Taiwan government still looks at the wines and tobaccos, those products are special goods in Taiwan. The Government legislates against「The Tobacco and Alcohol Administration Act」to rule the tobacco and wines. Also the management organization changes to government.
The purpose of management is the value of core in the law of control and system. Simply, as the government will control certain public subject, government has to clean the value of core in that certain public subject, then government enables to select correct management act, behavior, a suitable time, method and strength level. After running the new Tobacco and Alcohol Administration Act, there have a lot of Taiwanese and import wines in the market. Also the sale price anarchy, too. The illicit wines and evade-tax legal rice liqueurs are rife with in the market. Therefore new management system of wines and tobaccos for unable to arrived to integrity the wines and tobaccos superintend target in.
Thereby this study to looks at our government promos the new Tobacco and Alcohol Administration Act, superintend and current situation in new management system. Following the design of the administrative management belong, production and sale management and check and arrest, etc management system to compare with running result. And probe into the problems of current Tobacco and Alcohol Administration System. After study, we recover that tobaccos and alcohol manage right belong to National Treasury Agency in central government, the action right belong to Finance Bureau Main Office in local city or county government. Looking in all of current local manage staffs only has two to three persons in one city or country. For this manpower be unable to carry out all of the Tobacco and Alcohol Administration Act item include manufactory management, safety of product, indication of product and advertisement, promotion etc. management target. In the same time most of staffs short of the professional knowledge of Tobacco and Alcohol this is a major cause of the bad manage effect and unable to arrived the set target.

In comprehensive all studies, refer the national major of tobaccos/ alcohol management system in Taiwan. Current running the tobaccos/ alcohol management system short in execution, therefore the problems in illegal ity liqueurs manufactory broken the law and gains the illegal benefit, furthermore the problems in Tobacco and Alcohol Administration Act and general law are duplicate and compete-cooperate. For those problems, we have to clean that what is tobaccos and alcohols product and what is the manage target. Checking what is purpose in Tobacco and Alcohol Administration Act, confirmed the restraint method then modulate all superintend items and supervise organization.

並列關鍵字

Tobacco and Alcohol Management Regulation (Management System)

參考文獻

壹 中文部分

一、中文書籍

丘昌泰（1995），『環境管制政策』，台北：淑馨出版社。

江明修（1997），『公共行政學：理論與社會實踐』（初版三刷），台北：五南圖書。

吳惠林、鍾琴、黃美齡 譯（1994），『人民與國家－管制經濟學論文集』（The Citizen and the State： Essays on Regulation），台北：遠流，原作者George J. Stigler。