民間表演藝術團體之定位及稅務問題研究

倪亦炘

doi:10.6840/cycu200600567

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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 , Masters　　Advisor：林江亮　　

繁體中文 DOI： 10.6840/cycu200600567

租稅公平；表演藝術團體；非營利組織； non-profit-seeking organizations ； performing art groups

Abstract │ Reference (31) │ Times Cited (8) │ Altmetrics

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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.

Reference ( 31 ) 〈TOP〉

3 呂繼宗，2005，祭祀公業定位及租稅問題之研究，中原大學會計研究所碩士論文
連結：
13 侯德裕，2000，非營利組織徵免所得稅稽徵實務研究，中原大學會計研究所碩士論文
連結：
19 陳萩蓉，2005，宗教團體會計處理與租稅問題之研究，中原大學會計研究所碩士論文
連結：
4 Salamon, L., 1999, America's Nonprofit Sector ：APrimer, 2md ed. The Faundation Center.
連結：
5 Wilson and Kattelus，2004，Accunting for Governmental and Non-for-Profit Entities
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Times Cited (8) 〈TOP〉

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