民間表演藝術團體之定位及稅務問題研究

A Study on the Nature and Taxation of Art Performance Groups

倪亦炘(Yi-Hsin Ni)

指導教授 ： 林江亮

中原大學/商學院/會計研究所/碩士(2006年)

https://doi.org/10.6840/cycu200600567

摘要

論文摘要

本文將表演藝術團體按其設立組織型態，區分為演藝公司或行號、演藝社團、演藝財團及演藝團體四種。其中演藝公司或行號為營利事業，演藝社團、演藝財團為非營利組織，演藝團體其定位為營利組織或非營利組織？是本論文探討主題。
配合地方自治法規定，演藝團體之主管單位為直轄市及各縣市政府。行政院文化建設委員會於2003年10月函發臺北市政府、高雄市政府、各縣市政府「００縣（市）政府演藝團體輔導規則參考本」，其目的係為輔導演藝團體從事文化、公益或非營利為目的演藝活動，協助合法享有賦稅優惠。但截至目前，僅少數地方政府依據此參考本修訂。而經蒐集各縣市政府所訂立之演藝團體相關管理法規，其法規名稱差異甚多，且其管理內容互異。
本研究針對演藝團體之地位與稅務問題，提出之結論說明如次：
一、演藝團體具有非營利組織之非營利性、公益性、無分配盈餘、非政府組織且具自主性等4項特色，應歸屬為非營利組織。
二、部分縣市政府對演藝團體管理法令未依據文建會參考本修訂，造成規範內容與「教育文化公益慈善機關或團體免納所得稅適用標準」要件不符，而無法取得相關之法律地位，登記立案法律效果有限。然由演藝團體組織章程及其特性，演藝團體應為非營利組織。
三、各稅對於免稅優惠條件不同，致使表演藝術團體因為法律型態上之不同而有不同的免稅待遇，違反稅捐公平原則。
四、除依所得稅法第4條第1項第13款及行政院頒訂「教育文化公益慈善機關或團體免納所得稅適用標準」，審酌演藝團體是否符合免稅標準，尚需依財政部92/06/02台財稅字第0920454121號令及94/09/09台財稅字第09404567370號令之意旨，辨別其是否為營利事業或非營利事業，以為租稅徵、免之依據。

關鍵字

租稅公平 ； 表演藝術團體 ； 非營利組織

並列摘要

Abstract
This study categorized performing art groups by organizational structure into performing art companies or business entities, performing art social organizations, performing art financial groups, and performing art groups. Performing art companies or business entities are profit-seeking enterprises, while performing art social organizations and financial groups are non-profit-seeking ones. To position performing art groups as profit-seeking or non-profit-seeking would be the focus of this research.
According to the Local Government Act, performing art groups are under the administration of municipality and county/city governments. The missive titled “A reference version of county/city government’s guidance for performing art groups” sent in Oct, 2003, by Council for Cultural Affairs, Executive Yuan to Taipei City Government, Kaohsiung City Government, and every county/city government, was intended to provide guidance to performing art groups engaging in cultural, public-welfare, and non-profit seeking performing activities and assist legal organizations to enjoy tax preferences. But so far, only a few local governments have enacted or revised the regulations according to this reference version. Through a thorough collection of regulations for administering performing art groups stipulated by numerous local governments, significant differences in the name of the regulations and content of management were discovered.
Based on the status of performing art groups and tax affairs, conclusions were proposed as follows:
1. Performing art groups have 4 features: on-profit-seeking, pursuing public welfare, having no earnings distribution, and non-governmental and autonomic. Therefore, they should be considered as non-profit-seeking organizations.
2. Regulations enacted by some county/city governments for administering performing art groups were not redacted in accordance with the reference version released by the Council for Cultural Affairs, so the contents were not consistent with the qualifications specified in “Application Standards for Income Tax Exemption for Educational, Cultural, Public-welfare, and Charitable Institutions and Groups.” Therefore, a legal status of performing art groups cannot be obtained, and the legal effect of registration is also limited. However, according to the organizational charter of performing art groups and its features, performing art groups should be considered as non-profit-seeking organizations.
3. Different taxes apply different conditions of tax preferences. Performing art groups may enjoy different tax preference due to different legal statuses. However, this is against the principle of equitable taxation.
4. In addition to Article 4, Paragraph 1, Clause 13 of the Income Tax Act, and the “Application Standards for Income Tax Exemption for Educational, Cultural, Public welfare, Charitable Institutions and Organizations" pronounced by the Executive Yuan, in the judgment of tax exemption for performing art groups, the Letter of Ref. No TTST-0920454121 dated 2003/06/02 and TTST-09404567370 dated 94/09/09 issued by the Department of Finance should also be referred to, to judge whether a performing art group is profit-seeking or non-profit-seeking as the basis for tax preference or exemption.

並列關鍵字

non-profit-seeking organizations ； performing art groups

參考文獻

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