黃錦堂臺灣大學：國家發展研究所鍾則良Chung, Che-LiangChe-LiangChung2007-11-272018-06-282007-11-272018-06-282007http://ntur.lib.ntu.edu.tw//handle/246246/57140中文摘要 宗教信仰為人類自古以來即存在的社會現象，宗教自由亦是法治國家的普世價值，惟基於宗教團體之社會責任與公共性，國家為公共利益及秩序之維護，對宗教團體之管理、營運亦有制訂法律、推行宗教行政之必要，而宗教財團法人所有資財均來自社會大眾捐贈，國家復以租稅減免手段政策性地予以扶助，其應遵守法制上起碼之約束，與法治國家憲法保障宗教自由之意旨並無違背。特別是以遂行信仰目的而組成的宗教財團法人團體，透過舉辦公益性活動實現其宗教信仰，因而符合國家給予公益團體的免稅優惠待遇，亦即國家以租稅減免手段政策性地扶助宗教團體，則此類宗教團體所擁有的資源，即等同受國家補助的人民團體財產，其在享受免稅優惠之餘亦應受到額外的監督。 由於法令及專業能力的不足，加以行政、司法機關各自為政，造成宗教輔導工作困難重重，本研究乃試圖透過個案，將宗教團體公共財產被透過章程修改，私有化、獨占化的過程，探討地方政府現行宗教團體管理的法制、政策與實務的落差，顯現目前宗教團體輔導所面臨的實際問題困境，尋求改善之道。 本研究主要目的： 1.透過台北市政府宗教輔導實務面的探討，尋找出理論、法令與執行面的落差，作為訂定宗教政策及宗教立法之參考。 2.透過宗教行政實務面的呈現、強化或修正現行宗教管理政策。 研究主要發展： 1.宗教財團法人均未訂定明確的公益宗旨，無法明確指出發展方向及意圖，亦無法作為組織發展成功與否的評估指標。 2.財團法人、基金會主管機關分屬內政、教育、法務、衛生等各部會，相關監督法規內容及要求不一，且欠缺照會機制，導致少數不肖財團法人、基金會負責人利用該法令漏洞徇私舞弊。 3.依內政業務財團法人監督準則規定，宗教財團法人之董事下限僅五人，標準過低，易予少數不肖財團法人負責人操控董事會之機會。 4.「宗教團體免辦理所得稅結算申報認定要點」規定，宗教團體舉辦特定宗教活動或納骨塔收入已由信眾「隨喜佈施」或「標示一定收費標準」作為認定課稅與否之準據，使基層宗教輔導機關人員無法判定。 5.中央及地方政府宗教輔導人力及專業嚴重不足，無法落實宗教輔導工作。 6.法令及宗教財團法人責信度不足，財務實質監督困難。Abstract Religious belief has long been a typical social phenomenon of human being. Freedom of religion is also the general value of all rule-of-law countries. However, due to based on the social responsibilities and publicity of religious organizations, there is a need for the government to set the law and implement the religious administration for the management and operation of religious organizations, in order to maintain and protect public interests and order. Since all the property of religious organizations come from the public’s donation and the government uses tax preference schemes to give religious organizations policy-based support, they should abide by the minimum rule of law’s restraint and it will not disobey the purpose of freedom of religion protected by the constitution of rule of law countries. Especially for the religious non-profit foundation organizations established for the purpose of belief achieving, they carry out their religious belief through holding public interests activities. Therefore, they meet the tax free preference offered by the government to the public interests organizations. It means to use tax preference schemes to give religious organizations policy-based support. As a result, the property owned by these kinds of religious organizations equals to the property of the public organizations supported by the government. They should receive extra supervision besides receiving tax free preference. Owing to the insufficient on laws and the capabilities of profession, in addition to the self-governing of administrative and justice institutions, it causes a lot of difficulties on religious guidance work. This study tries to explore the processes of privatization and monopolization of the public property of religious organizations by changing the rules through a case study, and explore the practical gap on the current religious organizations management rules and policies of the local government. It aims to reveal the practical problems and dilemmas facing by the current religious organizations guidance and to find out the reformation ways. The objectives of this study are: 1. through the exploration of the practices of Taipei city government’s religious guidance, to find out the gap amongst theories, statutes and operating situation, as the reference of setting religious policies and statutes. 2. through the construction of religious administration practice, to reinforce or modify the current policies of religion management. The main results and findings of this study are as the following: 1 . All religious non-profit foundations do not set the clear mission of public interests, and thus can not clearly show the developing direction and intention, and also the evaluation of organization development can not be made. 2 Because non-profit foundations are under the supervision of many ministries, which include Ministry of interior, education, Justice and Health, and the related supervision statutes’ contents and requirements are various and without double check auditing mechanisms, it causes a minor number of the head of non-profit foundations to take the opportunity to against the laws. 3. According to the supervision regulation of non-profit foundations made by Ministry of Interior, the minimum number of the board of religious non-profit foundations is five (really too low); it is easy to give the chance to the head of non-profit foundations to control the board of foundations. 4. According to the regulation of free income tax declaration identification for religious organizations, the levy standards are decided by the “free donation” or “specifying certain fee-paying standards” for the income of religious organizations by holding specific religious activities or columbarium pagodas; it makes the staff of local religious organization can not make a judge. 5. The manpower and professional skills in charge of religion guidance are severely insufficient for central and local governments; the supervision and settlement work can not be done perfectly. 6. Auditing statutes and standards are short; the financial practical supervision is difficult. Keywords: Religion, Non-Profit Foundations, Religious Organizations, Religion Statutes目 錄 口試委員會審定書…………………………………………………i 誌謝…………………………………………………………………ii 中文摘要……………………………………………………………………iii 英文摘要……………………………………………………………………v 第一章　緒 論 1 第一節　研究動機 1 第二節　研究目的 3 第三節　研究範圍與名詞界定 4 第四節 研究途徑及方法 8 第五節　相關文獻之探討 11 第二章　宗教團體管理的法制基礎 18 第一節　宗教自由為憲法保障之基本人權 18 第二節　各國宗教立法趨勢及立法情形 33 第三節　宗教自由與公共利益之衝突以及最適調和之嘗試：我國宗教團體法草案之檢討 37 第三章　台北市宗教團體之法制與管理經驗分析 59 第一節 現行宗教管理法令 59 第二節　台北市政府宗教團體管理機制設計 68 第三節　台北市宗教標的團體之組織 72 第四節　台北市政府宗教團體管理政策 81 第五節　台北市宗教團體管理政策之初步省思 99 第四章　台北市行天宮案作為之檢視 104 第一節　行天宮案作為之檢視 104 第二節　行天宮管理問題之結構分析 109 第三節　行天宮行政管理之法令適用檢討 120 第四節　行天宮行政管理法制與政策之檢討 138 第五節 台北市政府宗教團體管理之政策省思 143 第五章　由行天宮案省思我國現行宗教團體管理制度 150 第一節　行天宮的質變爭議 150 第二節　宗教輔導政治化作為之困擾 169 第三節　法規適用的困難 170 第四節　宗教行政多頭馬車 177 第五節　台北市的宗教現象 183 第六章 結論 187 第一節　研究發現 187 第二節 研究建議 193 參考文獻 204 附錄 209 附錄一　大法官有關監督寺廟條例之解釋 210 附錄二　司法院有關監督寺廟條例之解釋 212 附錄四　台北市行天宮財團法人籌備會議記錄 216 附錄五　財團法人台北市行天宮信徒大會記錄 218 附錄六　財團法人台北市行天宮董監事聯席會議紀錄 220 附錄七　財團法人台北市行天宮董監事聯席會議紀錄 221 附錄八　行天宮歷屆董監事名冊暨關係表 222 附錄九　台灣台北地方法院民事裁定 229 附錄十　財團法人台北市行天宮大事紀 247 圖表目錄 圖1-1　公共政策研究架構……………………………………………………………………9 圖2-1 宗教團體法草案法制架構……………………………………………………………………49 圖3-1 台北市宗教行政管理組織體系……………………………………………………………………69 圖3-2 95年度訪查寺廟所遇困境分析圖……………………………………………………………………94 圖4-1 財團法人台北行天宮原始捐助暨組織章程架構……………………………………………………………………107 圖4-2 70年行天宮組織章程第一次修改後組織架構……………………………………………………………………117 圖4-3 71年行天宮組織章程修改組織架構……………………………………………………………………119 表2-1 宗教團體法與現行宗教團體賦稅優惠對照表……………………………………………………………………55 表3-1 宗教團體法草案修正前後條文對照表……………………………………………………………………67 表3-2 台北市宗教業務主管單位……………………………………………………………………70 表3-4 台灣地區宗教組織型態……………………………………………………………………73 表3-5 95年度寺廟訪查結果統計表……………………………………………………………………941486943 bytesapplication/pdfen-US宗教財團法人宗教團體宗教法制ReligionNon-Profit FoundationsReligious OrganizationsReligion Statutes[SDGs]SDG3thesishttp://ntur.lib.ntu.edu.tw/bitstream/246246/57140/1/ntu-96-P91341023-1.pdf