綜合所得稅列舉扣除額增列藝文支出之探討

The Exploration of Cultural Expenditures Deduction

王姿文(Wang, Tzi-Weng)

指導教授 ： 林翠芳

國立臺北大學/公共事務學院/財政學系/碩士(2008年)

摘要

隨著全球文化藝術產業市場的快速擴張，文化藝術活動的重要性與日俱增。又因為文化藝術相關活動具有公共財的特性，且在消費過程中會產生外部利益，因此有必要透過政府介入來矯正市場失靈。
2007年5月由行政院跨部會會議所擬定的「文化創意產業發展條例」草案中，把個人藝文支出納入個人綜合所得稅中的列舉扣除項目。本文的目的即是在探討什麼樣的因素會影響消費者的藝文支出，以及這樣的租稅優惠政策如何影響各不同所得階層或不同特性的消費者所面對的減稅利益。
我們利用民國95年「台灣地區家庭收支調查表」的資料做實證分析，計量方法上採用Tobit模型與OLS模型，估計家戶所得、家庭成員的教育程度、年齡、所從事的行業別等因素與個人文藝支出之間的關係，另外我們透過仿照財稅資料中心的申報方式，將資料作進一步處理，設算草案實施後租稅優惠之歸宿。
根據本研究的實證結果，所得與教育程度皆與藝文支出呈正相關，而家庭組織結構型態中，以單人家庭最重視藝文支出，因此政府也許能夠針對具有這些特性的消費者給予其他形式的優惠來刺激他們的消費意願。此外，雖然政策的用意為透過減稅政策來刺激民眾對文化藝術活動的消費意願，但因所得愈高者適用愈高稅率，所以將產生倒置效果(upside-down subsidy effect)而違反租稅公平。若從財政收入的角度來看，估計此政策大約會造成19億的稅收損失。

關鍵字

列舉扣除額 ； 藝文支出

並列摘要

Government intervention in cultural goods is based on the potential existence of external economies and their classification as public goods. In 2007, Taiwan government has drafted a law to promote developments of The Cultural and Creative Industries. One clause of this cultural law specifies a reduction in the income taxation.
To estimate the clause, the purposes of this research are as follow:
1. Analyze the relationship between various household characteristics and family cultural expenditure.
2. Investigate how the policy affects the tangible yield of tax reduction deriving from itemized deductible entitled by different income group and different household characteristics group.
Data used in this research are drawn from the Survey of Family Income and Expenditure (SFIE) in 2006. The study first uses the Tobit model and the OLS model to estimate the impacts of different household factors on family cultural expenditure.
In addition, we analyze the data according to Financial Data Center to calculate the incidence of the clause.
According to the results from our study, it is found that people who are in higher income and higher education level and belong to single person family will spend much more on “cultural goods”. Furthermore, the fiscal reform will bring efficiency gains if it can stimulate the cultural expenditure. As for the distributive effects, the reforms will cause “upside-down subsidy effect” and increase inequality. With regard to the revenue effect, it will cause NT$1.9 billion tax loss.

並列關鍵字

deduction ； cultural expenditure

參考文獻

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