台灣捐贈古董文物扣抵所得稅之研究

劉竹筠(Zhu-Jun Liu)

指導教授 ： 楊樹煌

國立臺灣師範大學/藝術學院/美術學系在職進修碩士班/碩士(2006年)

摘要

捐贈古董文物扣抵所得稅問題之研究
古董、文物最主要特性係無法再生，且古董文物是全民文化遺產，保存、維護古董文物，是每個家庭、個人及政府責無旁貸的責任！
需求可以創造供給，供給則能刺激需求，台灣目前計有400餘座博物館，館藏品（需求面）主要來自熱心人士之捐贈（供給面），惟需求要如何創造供給？
依我們國家政策，於文化藝術獎助條例第二十八條明訂，民眾以具有文化資產價值之文物、古蹟捐贈政府者，得依所得稅法第十七條第一項第二款第二目及第三十六條第一款規定列舉扣除或列為當年度之費用，不受金額之限制。
又文化資產保存法第九十條規定，有下列情形之一者，主管機關得給予獎勵或補助：
一、捐獻私有古蹟、遺址或其所定著之土地或自然地景予政府。
二、捐獻私有國寶、重要古物予政府。
三、發見第二十九條之建造物、第五十條之疑似遺址、第七十四條之具古物價值之無主物或第八十六條第一項之具自然地景價值之區域或紀念物，並即通報主管機關處理。
四、維護文化資產具有績效。
五、對闡揚文化資產保存有顯著貢獻。
六、主動將私有古物申請登錄，並經中央主管機關依第六十六條規定審查指定為國寶、重要古物者。
由此可知，利用租稅減免措施藉以激勵民眾捐贈古董文物係政府的重要政策，但古董字畫或藝術文物其真偽或其價值較難認定，財政部與文建會於94年12月研議後作成函示，要求受贈單位之文化主管機關負責鑑價。例如，受贈單位是台中市政府，則市文化局就有責任對捐贈標的物辦理鑑定、訪價，然後出示證明交由稽徵機關認列抵稅。
惟筆者函詢中央及地方政府文化單位，迄無成立鑑價或鑑定古董文物之機構或部門，部分政府單位出具之證明文件，僅註記受贈××古物，但不註記其價值若干，顯見政策與實務脫節。
文物之維護及發展與社會經濟之成長息息相關，經濟強國必然具有實力購置古董文物，因此會促使國家文物回流，近二十年來台灣經濟發展雖號稱亞洲四小龍，但對文物保存及文化發展之努力並未相對提昇，誠然鑑定古董文物，是一門比收藏更深奧之學問，開立鑑定年代之證明書，所牽涉之法律問題又非常複雜，惟政府應體認國家行政部門猶如火車頭，因此必須培養優秀之文物鑑識人才，儘早成立鑑定鑑價單位，才能提昇國家文化水準同時促進民間文物之交易或交流。

關鍵字

古董 ； 文物鑑定 ； 捐贈抵稅 ； 文物鑑價 ； 文物

並列摘要

The research of question that antiques and cultural relics of donation can deduct the income tax
It’s the most distinction that antiques and cultural relics are unable to regenerate. And both of them are cultural heritage of all the people. Preserving, and maintenance antique or cultural relic, is one’s unshirkable responsibility which each family, individual and the government.
The demand may create the supplies, and the supplies can stimulate the demand. In Taiwan we have 400 museums at present. In museums, collections (demand surface) mainly come from donation the warm-hearted person (supplies surface). But how does the demand have to create the supplies only?
According to our national policy, the rule 28th in the cultural art prize is clearly to subscribe. It means that the populace donate the antique or the cultural relic with cultural properly value to the government and the 36th first section stipulation enumerates the deduction according to obtained tax law 17th first item of second section or lists as works as expense of the year. It’s not limit amount.
The cultural property preservation law 90th stipulation, it has one of following situations ,and the controlling organization gives the reward or the subsidy:
First- the contribution private historical site、the ruin either its are deciding the land or Natural gives the government .
Second- the contribution private national treasure or the important antiques give the government.
Third- ownerless structure of the 29th article, the 50th doubtful ruins, and the 74th antiques value or 86th Region or the memorial the strip first item of natural landscape value, and namely notify the controlling organization to process.
Fourth- the maintenance culture property has the achievements.
Fifth-to propagate the cultural property preservation to have the remarkable contribution.
Sixth-to register on own initiative the private antiques application, and assigns after the central committee controlling organization. It’s according to the 66th stipulation examination for the national treasure, and the important antiques.
Thus it may be known, it reduces the measure using the land and other taxes to drive the populace donate the antique article system. It’s the major policy for government. But the antique calligraphy and painting either artistic cultural relic it is difficult to recognize about the winnowed or value. The ministry of Finance and the council for cultural affairs discussed thoroughly after 94 years in December did inform by letter. It requested to present as the unit a gift culture of controlling organization responsibly to observe the price. For example, presented as a gift the unit is the Taichung municipal government, then the city Culture Administration has the responsibility to donate the subject matter to observe the decides, to visit the price, after all show the proof handed over the levy institution recognizes to deduct at the tax.
The author inquires the central committee and the local authority culture unit by mail up to does not have the establishment observes the price either the organization deciding or the department of antique cultural relic, writing up proof of document the partial government unit, only the note records is presented as a gift ×× the antiques, but it does not pour records its value certain. It’s the obvious policy and the practices come apart.
The cultural relic is closely linked for maintenance of culture relic、the development and the social economy. The economical and powerful nation has the resourced purchase of antique cultural relic inevitably; therefore it can urge the national cultural relic backflow. Nearly 20 years the Taiwan economy development is known as the Asian Four Dragons, but it no means relatively advance to the cultural relic preservation and the cultural development. Indeed observing the antique cultural relic is one of compared to a collection abstruse knowledge ,and draws up to decide the certificate of the age ,and the legal matter involving is extremely complex, only the government should realize the Country Administrative department like railway engine. Therefore must raise the outstanding cultural relic observes the judge talent, establishes as soon as possible the deciding and the observing to the price unit. It can promote the national culture standard simultaneously to transaction or the exchange the folk cultural relic.

並列關鍵字

The antique ； the cultural relic ； the donation arrive at the tax ； the cultural relic Observes ； the decides ； cultural relic Observes the price

參考文獻

一、Peter Van Mensch著，鄭惠英譯。「博物館學與博物館」，博物館學季刊，第三卷第二期1989年4月。

八、史壯(Roy Strong)著，王維梅譯，「未來的研究人員：學者或推銷員」，博物館學季刊，第三卷第一期，1989年1月。

十九、劉和義譯，「博物館教育的一些基本原則和課題」，博物館學季刊，第一卷第三期，1987年7月。。

二十一、漢寶德，「展示設計家的條件」，博學館學季刊，第三卷第四期，1989年1月。

二十二、歐克斯特(Raymond S. August)著，張譽騰譯。「博物館的法律定義」，博物館季刊，第二卷第二期，1988年4月。