The Legal Research about Subsidy of Cultural and Creative Industries: A Case Study of Television Broadcasting and Movie Industries

[[abstract]]21世紀的經濟競爭，除了科技的日新月異之外，文化產業的發展，已開始逐漸受到各國重視。通訊傳播技術的改良，使得媒體對於文化傳遞之速度增加，也使得全球文化交流逐漸熱絡。傳媒的便利，也使得文化產業逐漸成為一國經濟指標之一。文化與媒體對於國家經濟發展之重要性，不言可喻。 2010年2月公布施行之文化創意產業發展法，將「廣播電視」及「電影」產業，納入文化創意產業之範疇中。雖與電影產業相關之獎補助措施，目前已有一定數量，惟關於電視產業之輔導及獎補助措施卻鮮少見於法規或命令之中，是以，雖然文創法已頒布施行，但有關於細節之子法未能迅速制定，使得我國影視產業無法全面推向國際。反觀鄰近的日本和韓國對於影視產業的推動則十分積極，造就該二國目前於亞洲領先之文化經濟實力。 文創法中對於文化創意產業之推動，其主要手段乃係「租稅優惠」及「協助及獎補助機制」。然而，我國針對文創產業之租稅優惠和協助及獎補助機制，並非文化創意產業發展法公布之後才出現，而係於文化創意產業發展法制定前，就已散見於各種法律或行政命令之中。因此，文創法的制定與施行，對於文創產業之租稅優惠和協助及獎補助機制之法體系而言，變動為何？如何變動？值得省思。 本文除了對於文化國家中，文化法制之體系定位之外，重點在於提出獎補助措施所應重視之原則，並以該原則檢視現行法規範之適法性與妥當性，最後將提出文創法之制定若對於廣播電視及電影產業有其助益，法律面及政策面應如何發展？法規之適當性與法規範之於政策之適當性如何？將為本文研究之最大目的。[[abstract]]In the 21 century the advancement of technology propels some economic competitions However in this condition cultural industry plays an important role as well The improvement of telecommunication brings some cultural exchange which helps the development of cultural industry In addition the popularity of the media is one of the indexes in domestic economy It is obvious that the elements of culture and media are getting more and more important in economic development In Taiwan the Legislative Yuan acted the "Law for the Development of the Cultural and Creative Industries" in February 2010 The television broadcasting industries and movie industries are included in this act However this act still needs some revises For example the detailed regulations of subsidies especially on the development of the Cultural and Creative Industries should be included and edited into the act Besides although there are some government subsidies for movie industries those for television broadcasting industries are in short yet These would hinder the development in Taiwanese television broadcasting industries and movie industries and lose competitive strengths in global markets There are some successful cases for the authorities to think more in Japan and South Korea These countries put great effort on enacting the law in television broadcasting industries and movie industries which is the key to domain the Asian cultural fields The Law for the Development of the Cultural and Creative Industries consists of “tax incentive” and “subsidies” which promote culture and creative industries In fact some related acts in this field were not new things; they are comprised in some laws but still lack of complete enactment Therefore it is vital to drive and revise our culture and creative industries law system This thesis is referring to the system of cultural law under the Cultural Country and some principles of subsidy acts to review acts of subsidies in Taiwan What’s more some personal opinions on the enactment are included and most of all the validity and legality of new amending would be the most important issue on this topi