台灣新經濟簡訊Vol.8 No.2

立法院1月7日三讀通過《文化創意產業發展法》（以下簡稱「文創法」），訂定有關產業租稅抵減優惠、獎勵輔導措施、及文創事業人才培育，以推動文創產業做為下一波產業發展的重點。文建會表示，此次文創法中納入多項突破既有觀念的做法，例如將「文化創意有價」概念納入，政府預算編列將打破以往僅認定具有實體的資產為資本門，未來用於有形或無形文創資產的支出，只要經濟效用持續達2年以上者，均可劃編為政府資本門預算。

On January 7 the Legislative Yuan passed the Act for the Development of Cultural and Creative Industries, which provides tax credits, incentive measures, and personnel t raining for related industries. The aim of the new Act is to promote creative and cultural industries as the key focus of the next wave of industrial development in Taiwan. The Council for Cultural Affairs (CCA) notes that the Act incorporates many practices that break away from existing concepts. It embodies, for example, the concept of cultural and creative value, therefore, future allocations in the government budget will break through the traditional practice of recognizing only tangible assets in the capital account. In the future, any spending on tangible or intangible cultural and creative assets with an economic utility that continues for at least 2 years will be eligible for inclusion in the government's capital budget.