運動產業發展條例之政策評估

Abstract

運動產業發展條例 (以下簡稱運產條例) 於2011年7月6日公布，2012年3月1日開始生效施行，政府希望藉由輔導及獎勵的方法，促進我國運動產業的發展。行政院體育委員會 (2013年1月後改為教育部體育署) 提出運產條例的五大輔導面向，為建構良善產業發展環境、強化業者的經營模式和能力、拓展運動服務市場需求、開拓績優運動選手的就業機會以及利用多元租稅優惠措施提高業者投資運動產業的意願。然而，運產條例制定與正式施行後，社會大眾對此法案內容的看法不一，例如：運動消費支出納進所得稅扣抵、補助績優運動選手的薪資、體育團體運動賽事門票免稅、企業贊助體育事項減稅等規定，出現贊成與反對的聲音。一項政策是否可以發揮預期功能，必須經過評估程序，而且許多人對運產條例之內容仍持有疑慮，因此本研究運用政策評估理論來評估運產條例，藉此瞭解法案內容是否符合社會期待。本研究的目的為，瞭解運產條例制定目的與預期效益以及此法案內容與社會期待之間是否有落差。研究方法採取政策評估理論中政策利害關係人的角度，以文獻分析法與半結構式訪談法，蒐集相關文件、報紙、新聞、網路等資料以及社會大眾之意見，加以分析探討。研究結果：運產條例制定的主要目的為提高運動產業業者之營收收入與利潤，預期效益為政策實施四年之後，運動產業之就業人口增加20％、產值增加25％；至於政策內容與社會期待之間的落差性，包括運動人才培育課程、信用保證貸款、大型運動設施場館營建之投資、重點運動賽事籌辦之協助、體育團體舉辦的運動賽事門票免稅、績優運動選手薪資之補助、學生參與或觀賞運動賽事之補助以及促進健康運動消費支出等議題，政策利害關係人皆提出想法與建言，期望政府修正與改進。The Sports Industry Development Regulation was promulgated on July 6, 2011 and entered into force on March 1, 2012. The government intended to promote the development of the sports industry through guidance and incentives. The Sports Affairs Council, Executive Yuan (renamed as Sports Department, Ministry of Education after January 2013) proposed five guidance areas for the Sports Industry Development Regulation to establish a good industry development environment, including strengthening business owners’ business models and capability, expanding sports service market demands, creating career opportunities for athletes with excellent performances and utilizing diverse tax incentives to encourage business owners to invest in sports industry. However, the general public has mixed views on this bill after the Sports Industry Development Regulation was enacted and implemented. For example, there are supporting and opposing opinions for policies such as income tax deductible sports consumption expenditure, salary subsidy for athletes with excellent performances, tax-free tickets for sports group events, and tax reduction for companies that sponsor sports events. A policy must undergo an evaluation procedure for us to find out if it functions as intended. In addition, many people are skeptical of the Sports Industry Development Regulation. The present study evaluated the Sports Industry Development Regulation using the policy evaluation theory in order to gain insight on whether the bill met social expectations. The purpose of this study was to have a better understanding of the purpose of enacting the Sports Industry Development Regulation, its expected benefits and whether there is a gap between the contents of the bill and social expectations. The stakeholders’ point of view from the policy evaluation theory was adopted as the research methodology. The literature analytic method and semi-structured interviews were used to collect relevant documents, newspapers, news, Internet information and opinion of the general public etc. and the above materials were then analysed and discussed. Findings: The main purpose of the Sports Industry Development Regulation is to raise sports industry business owners’ sales revenue and profits. Expected benefits will materialize 4 years after the implementation of the Regulation---sports industry employed population will increase by 20% and production value will increase by 25%. As for the gap between the policy contents and social expectations, stakeholders already put forward opinions and suggestions on a number of issues and expect the government to carry out revisions and improvement. These issues include sports talent cultivating course, credit guarantee loan, investment on the construction of large stadiums, help on organizing major sports events, tax-free tickets for sports events held by sports groups, tax reduction for companies that sponsor sports events, subsidies for students participating in or watching sports events and promoting healthy sports consumption expenditure.