論文化國之藝文補助政策 ─以財稅手段為研究中心

A Study on Financial Support Policy for Arts and Culture from the Perspective of “Kulturstaat” ─Focus on the Means of Finance and Tax

陳昱嵐(Yu-Lan Chen)

指導教授 ： 葛克昌

國立臺灣大學/法律學院/法律學研究所/碩士(2014年)

https://doi.org/10.6342/NTU.2014.01849

摘要

「國家應否補助藝術文化？」誠屬經濟學、政治學、法學等各人文社會科學領域，至今仍喋喋不休，未有定於一尊見解之大哉問。惟放諸世界，各國政府不論出於何種動機使然，藝文補助似已成為國家尤為側重之文化政策。因此，藝文補助之理論與政策建構，勢必要迅速跟隨刻正進行中之藝文補助腳步，盡速成熟發展成一系統性之有機體，以提供國家藝文補助充分之正當性，及制度上之檢討與反饋。本文有鑒於目前法律領域中，對於文化法與財稅法研究之相對匱乏，特立於經典命題、重新爬梳立論之角色，以法學研究為基底，與其他學科知識進行對話與交融，並進一步將理論與文化行政實務整合，以期為我國藝文補助政策提供一條可資參酌、遵循之理路。
首先，針對國家藝文補助之理論此一議題，本文採用法儒 Ronald Dworkin 之討論架構，分別就：美學、經濟學與政治學等三大面向，加以分析。本文認為，藝術因其自治性（autonomy）性格所致，而具有衝撞社會體制之反動性格，恐不易速為大眾所接受，加以國家權力常為藝術所欲控訴之對象，自使藝術更容易受到傾軋，而有特別給予保護之必要性。此外，就經濟學之觀點以言，文化經濟學之興起，適度解除了反對說之各種現實考量疑慮。最後，藝術文化所表彰者，不僅是一種風雅生活的外觀，而是社群生活、文明與價值觀所匯流而成的一種文化脈絡，深深影響其中成員之身分給定與生命選擇。因此，為免弱勢或少數社群，在社會上受到系統性之歧視與宰制，國家應有義務保障多元文化結構之生生不息，促使文化個體間之實質平等與自由。
其次，本文彙整我國憲法之相關規定後，發現立憲與修憲者已然在其中，指引出文化國之輪廓，且核有與前述其他學科領域之探討，遙相呼應之意味。按人性尊嚴之自治自決、自我實現內涵，實與藝術文化之自治性，以及多元文化主義、社群主義肯認個體差異之價值，不謀而合。此外，言論自由所衍生之藝術自由保障、近代生存權保障之「最低文化生存保障」意涵，乃至於基本國策、兩公約之諭示，都再再勾勒出文化國人民所具有之文化基本權樣貌，國家之藝文補助義務，自也於焉而生。
再者，藝文補助之手段實則多元彈性，不限於財物面之供給，然本文僅就財稅手段進行研究。此外，學理上往往將藝文補助之財稅手段區分為：「直接補助」以及「間接補助」，前者顧名思義，即為直接金錢補助，後者則係所謂的「租稅優惠」，亦即國家以減免稅捐之方式，給予納稅義務人經濟上之利益，形成稅式支出、式補助等，本質上與直接給予補助金類同之效果。因此，本文遂就此二種藝文補助之財稅手段進行研究。
就直接藝文補助，本文分別從事權組織、補助計畫擬定、到評選審核之執行面上，加以研究。從國家與社會二元論所發展而出之「補充性原則」，除可作為國家介入藝文事務之界限判斷外尚可供作藝文補助事權機關劃分之依據。本文認為，現行文化部與國藝會並行之藝文補助，有疊床架屋、耗費資源之嫌，應盡量將補助事權統一由國藝會行使，同時，給予地方政府更多文化自治權限，以發展地方特色。而在補助類行之擇定上，補充性原則、促進多元文化、區辨產業促進、補助與獎助之異同等方向，可供輔助判斷。另針對補助金多寡、評選標準與受補助者之權利義務等議題，本文皆有提供憲法界限，以作為國家權力之規制。
有關藝文租稅優惠制度之研究，本文特先明辨稅捐減免與租稅優惠之差異，並基於最低文化生存保障之考量，提出「藝文課稅禁區」之概念與立法建議，以使稅法得以跟上文化國所指引之目標。此外，藝文補助之直接補助與租稅優惠兩種手段之中，國家應如何進行選擇，本文亦提出新觀點，主張直接補助應優先適用於藝文工作者，以即時扶植其創作，至於民間藝術文化力量之培植，則以租稅優惠之誘導手段為宜，避免過度侵擾人民之生活選擇。而在租稅優惠之適用對象上，基於補充性原則與多元文化促進原則，應以推廣藝術文化之社會中介團體，作為優先補助之對象。綜上，希冀透過上述原則之建立，做為我國藝文補助政策之重要參考指標。

關鍵字

藝文補助 ； 直接補助 ； 租稅優惠 ； 文化經濟學 ； 自由主義 ； 社群主義 ； 多元文化主義 ； 文化國 ； 人性尊嚴 ； 藝術自由 ； 最低文化生存水準 ； 文化基本權 ； 兩公約 ； 補充性原則 ； 國藝會 ； 藝文課稅禁區 ； 免稅額 ； 扣除額

並列摘要

The issue “Should the country subsidize arts and culture?” is in the fields of economics, political science, law, and other humanities and social sciences and has been discussed nowadays, which is also a great question without a certain opinion. However, in the world, no matter what the motivation is, arts grants seem to have become the cultural policy countries particularly focus on. Therefore, the theory of arts grants and policy construction is bound to quickly follow arts grant footsteps in progress and be maturely developed into a systematic organism to provide arts grants of the country with an adequate legitimacy and institutional review and feedback. In this study, in view of the relative scarcity for research on the culture law and the taxation law in the current legal field, classical propositions are re-discussed, the dialogue and the
integration with knowledge of other disciplines is conducted based on legal research, and further theories and practice of cultural administration are integrated in order to provide our arts subsidy policy a way to be referred and
followed.
First of all, according to the theories of arts grants of the country, in this study, the discussion architecture proposed by Ronald Dworkin is adopted to respectively analyze three orientations, namely aesthetics, economics, political science. In this study, it is thought that art has the reactionary character of colliding social systems due to the autonomy character in art, to be not easily and rapidly accepted by the public. Besides, state power is often the object to be accused in art and it is easy for art to be in the strife and thus there is the need to give special protection for art. In addition, in terms of economics, the
rise of cultural economics moderately lifts various
realistic consideration doubts in the opposition perspective. Finally, arts and culture is not only the
commending of the appearance of elegant life but also a cultural context under the confluence of community life, civilization, and values, deeply affecting the identity giving and life choices of the members in art. As a result, for the avoidance of systematic discrimination and domination of the disadvantaged or minority communities in the community, the country should be obliged to the
protection of the endless multicultural structure to promote the essence of equality and freedom among culture
individuals.
Secondly, in this study, after relevant provisions in our Constitution are collected, it is found that those who develop and modify the Constitution have pointed out the contour of the cultural country in them, in which the core
corresponds to the above mentioned exploration in other disciplines. The autonomy and self-determination of human dignity and the connotation of self-realization coincide with autonomy of artistic culture, multiculturalism,
and 、Communitarianism which recognize values of individual differences. In addition, the protection of artistic freedom derived from the freedom of speech, the meaning of the “minimum survival protection of culture” in the modern
protection of the right to life, and even the prompts of the basic national policies and two conventions sketch out the appearance fundamental culture rights of the people in the cultural country and thus the arts subsidy obligations
of the country appear.
Furthermore, the methods of arts grants are multiple and elastic and not limited to supply on the financial level. As a result, the methods of taxation are explored in this study. In addition, in the doctrinal the taxation methods of arts grants are often divided into "direct subsidies" and "indirect subsidies;" the former is the direct subsidy by money and the latter is the called "tax incentives" that the country gives the taxpayers economic interests via tax relief to form the tax expenditure and tax subsidies, in which the effect is similar to giving direct grants essentially. Therefore, in this study, the taxation methods in two kinds of arts grants are explored.
In terms of direct arts grants, in this study, the
implementation levels from authorized organization to
subsidy program formulation to selection and review are explored. "The principle of complementarity" developed out of the dualism of the country and the society can be not only the boundary determination that the country gets
involved in arts affairs but also the basis of dividing the rights authority of arts grants. In this study, it is
suggested that the existing arts grants adopted by the Ministry of Culture and the National Culture and Arts Foundation (NCAF) in parallel are suspected of consuming resources in which there is needless repetition. As a result, the grant powers should be exercised collectively by NCAF. At the same time, local governments are given with more cultural autonomy rights to develop local
characteristics. In the selection of subsidy categories, the principle of complementarity,multiculturalism promotion, industry promotion distinction, the similarities and differences between grants and incentives, and other direction can be available to assist determination. In addition, about the amount for grants, the selection
criteria, the rights and obligations of those who are subsidized and other issues, constitution limits are also provided in this study as the regulation of national powers.
In this study, for the system of preferential arts tax, the differences between tax relief and tax incentives are told and the concept of the "arts tax penalty area" and
legislation recommendations are proposed based on the
considerations of the minimum cultural survival guarantee so as to make the tax law able to keep up with the objectives in the cultural country. In addition, in the two methods of direct subsidies for arts grants and tax incentives; for
how the country selects new ideas are proposed in this
study, suggesting that direct subsidies should apply to arts workers in priority to immediate support their creation; as for the cultivation of folk art and cultural forces,
induction methods of tax incentives are suggested to avoid excessive intrusion of the choice of people’s life. The tax incentives applicable objects in priority should be the
social intermediary organizations which promote art and culture based on the principles of complementarity and multiculturalism promotion. In summary, it is expected the establishment of the above mentioned principles can be the important reference of the arts subsidy policy in our
country.

並列關鍵字

Government funding of culture & art ； Direct Subsidy ； Tax Incentives ； Cultural Economics ； Liberalism ； Communitarianism ； Multiculturalism ； “Kulturstaat” ； Human Dignity ； Freedom of Art ； minimum cultural subsistence ； Cultural Rights ； ICCPR & ICESCR ； Supplement Principle ； National Culture and Arts Foundation ； Tax Taboo of Culture and Art ； Exemptions ； Deductions

參考文獻

9、周泰維，《文化國家與文化政策之租稅優惠》，國立台灣大學法律研究所碩士論文，民國96年7月

14、陳昱維，《稅捐優惠之違憲審查研究─以平等權為中心》，國立台灣大學法律研究所碩士論文，2012年12月

16、黃士洲《稅法對私法的承接與調整》，國立台灣大學法律研究所博士論文，2007 年

48、張桐銳，〈論憲法上之最低生存保障請求權〉，《政大法學評論》，第 123期，2011 年 10 月

59、孫迺翊，〈社會給付權利之憲法保障與社會政策之形成空間：以德國聯邦憲法法院關於年金財產權保障及最低生存權保障之判決為中心〉，《國立臺灣大學法學論叢》，2012年6月，41卷2期