娛樂業稽徵實務之研究兼論我國娛樂稅制度

The Research on the Practice of Tax Collection for Entertainment and Recreation Enterprises: Extended Study on the Amusement Taxation in Taiwan

黃敏蓮(Min-Lien Huang)

指導教授 ： 張阜民 ； 王言

朝陽科技大學/管理學院/財務金融系/碩士(2015年)

摘要

隨社會時代變遷，消費者的偏好改變，休閒活動日益翻新，以2013年夏天，最夯的The Color Run「彩色路跑」慢跑活動為例，許多民間業者看準國內盛行路跑活動，竟然常以主題路跑之名，在各地舉辦所謂彩色路跑、殭屍路跑、螢光夜跑等活動，由於每場都會收費，加上參加者眾，有些路跑比賽收費相當高，且活動型態逐漸多元，包含變裝、紀念品、表演娛樂設備等，這種以所謂以主題路跑之實，行娛樂之名的收費式活動算不算是娛樂？是否要課娛樂稅？在在都有討論空間。
為檢討娛樂稅課稅範圍之合理性，配合時代潮流，取消不合時宜之項目，以維護稅制之合理公平。本文經由娛樂稅判決案例之探討，藉由具代表性案例的探討中，就引發徵納雙方見解爭議較多部分，提出建議及解決之道。

關鍵字

娛樂稅 ； 娛樂稅判決

並列摘要

The change in consumer preferences is an obvious phenomenon that follows changes and trends in popular culture. An example would be "The Color Run" in the summer of 2013, where a jogging event saw the increase in popularity of jogging as a nation wide trend. Many businesses took the opportunity to extend the concept and hosted various themed jogging events, such as Color Run in various regions, zombie run, twilight runs, etc... These elaborate fun-run events were entertainment filled, multi-facet events that included live shows, souvenir, and dressing-ups. The events had large amount of paying participants,generating a significant revenue for the event organizers. This lead to the discussion whether these paid events could be classified as entertainment, and hence requiring taxation on revenue generated?
This essay sets out to discuss the legitimacy of The Entertainment Tax and its role in regulation of these events, and its validity in concurrence to the change in society needs. By using The Entertainment Tax Judgement as precedent, we explore the defining case, summarises the controversial arguments, and provide recommendations and arrive at solutions and conclusions.

Key words: Entertainment Tax, Entertainment Tax Judgement

並列關鍵字

Entertainment Tax ； Entertainment Tax Judgement

參考文獻

參考文獻：

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2. 田中二郎，租稅法，1981年初版。

3. 朱澤民、李顯峰、林恭正，2013，「我國直轄市及縣(市)地方財政開源與節流措施」，＜當代財政＞第28期；P30-47。

4. 金子宏，租稅法，1985年3月，財政部財稅人員訓練所。