運動產業發展條例施行對運動行銷業發展之研究

Abstract

有鑑於全球運動休閒風潮盛行，健康意識逐漸抬頭，運動服務產業儼然已成為全球最具發展潛力的產業之一，此外，自2000年始，國內運動行銷業逐漸蓬勃發展，規模與日俱增，更促進國內運動產業的整體性發展。鑑此，為提升整體運動產業環境，促進我國運動產業在國際上的競爭力並與世界接軌，運動產業發展條例於2012年3月1日正式施行，我國運動產業發展始邁入嶄新的階段。運動產業發展條例全文共33條，依其屬性分為四大範疇：運動事業與體育團體；稅捐及租稅優惠；人力資源暨人才培訓；運動場館興設。有鑑於條文內容諸多法條皆適用於國內運動行銷業，因此，本研究旨於探究此些法條對運動行銷業之影響性，並提供運動產業發展條例未來推行之參酌建議。本研究首先採用文獻分析法，針對國內運動行銷業之現況與國外運動產業相關法規探討，再運用文件分析法探討運動產業發展條例內容，最後透過深度訪談方式分析運動產業發展條例施行對國內運動行銷業之影響。主要結果發現為：一、運動事業與體育團體相關法條，輔導及獎補助類幫助有限，表揚獎勵類有存在價值及必要性，業務協助類資訊不夠公開及完善。二、稅捐及租稅優惠相關法條，有助運動產業之發展，然申請門檻與條件等限制應加以放寬。三、人力資源暨人才培訓相關法條，法條立意良善，實際應用卻難以落實與執行。四、運動場館興設相關法條，內容僅為協助而無具體規範，對運動行銷業並無實質助益。五、運動產業發展條例之整體性，減免稅賦為最有實質效益之法條，未來應健全子法之完善與普及法條之適用性。有鑑於此，運動產業發展條例未來之推行應傾聽民意，集思廣義；將運動事業納入其範圍或放寬對其補助之限制；以「便民心態」與「夥伴關係」和民間運動產業業者建立良善互動。Due of the sports-leisure trend prevailed and the importance of health consciousness rose, sports service industry has become one of the world’s promising industries. Since 2000, sports marketing industry has flourished and increased the scales, which promoted the overall development of the domestic sports industry. In order to improve sports industry and promote domestic sports industry’s competitiveness in the international field, Sports Industry Development Regulations implemented officially on March 1, 2012, and involved 33 enactments. The study divided these enactments into four categories: sports businesses and civil groups; taxes and taxes incentives; human resources and training; and stadium construction. In view of there were many enactments applicable for sports marketing industry, the main research purpose was exploring how regulations impact on sports marketing industry and providing suggestions for regulations. In terms of the method sections, first of all, investigating the current situation of sports marketing industry in Taiwan and searching the foreign relevant regulations by literature analysis. Secondly, using documentary analysis to probe into the Sports Industry Development Regulations. In the last part, using in-depth interview to analyze regulations how to influence sports marketing industry. Results of the study were as follows: first, in the sports businesses and civil groups category, it is not helpful for the counseling and reward subsidization, however, it is essential to reserve the praise rewards. Besides, it is not perfect enough for the information of business assistance. Secondly, although the taxes incentives are good for the development of sports industry, yet the condition of application should loosen restrictions. Third, enactments of human resources and training are in good intentions, but they are difficult to carry out. Fourth, enactments of the stadium construction only assist without any specific norms and they are not beneficial to the sports marketing industry. Overall, taxes remission is the most efficient enactment, moreover, it is necessary to strengthen the subsidiary laws and enhance the applicability of statutes. To sum up, the practice of the Sports Industry Development Regulations should listen to the public opinion, bring into the sports businesses and loosen the restrictions on subsidies and establish “public convenience mentality” and “partnership” interaction with sports industry businesses in the future.