論我國文化及運動產業扶助措施與WTO規範之合致性

Research on the Consistency of Taiwan's Cultural and Sports Industry Supporting Measures and the WTO Law

文化與運動為現代社會之主要休閒活動，可展現國家之軟實力、推動經濟成長，更可促進族群及文化認同。然而兩產業於我國多為中小企業、經濟規模有限、面臨外國之強勢競爭，均需政府之扶助。文化與運動貨品及服務亦具有國際流通性，涉及世界貿易組織(WTO)法之規範，故我國如何在合乎WTO規範之前提下扶助本土文化與運動產業，實為當前之重要課題。本文首先界定文化及運動產業，再介紹WTO協定與產業扶助措施相關之規範，聚焦不歧視原則、補貼、服務原產地規範及例外條款。而後介紹我國文化與運動之WTO服務業開放承諾以文創、電影及運動產業扶助措施，並分析其可能與WTO法不一致之處，最後提出結論與建議。

Culture and sports are major leisure activities in modern society, showcasing a nation's soft power, driving economic growth, and promoting ethnic and cultural identity. In Taiwan, both industries are predominantly composed of small and medium-sized enterprises, which are characterized by a limited economic scale and facing strong competition from foreign markets, which necessitating government support. However, cultural and sports goods and services are also internationally traded items covered by the rules of the World Trade Organization (WTO). Therefore, determining how Taiwan can support its domestic culture and sports industries while remaining consistent with WTO rules is a crucial issue. This article first defines the culture and sports industries, then introduces the relevant rules of WTO agreements and industry-supporting measures, focusing on the principles of non-discrimination, subsidies, rules of origin for services, and general exceptions. It further examines Taiwan's WTO commitments related to market access in the cultural and sports services sectors, as well as measures to support the cultural creativity, film, and sports industries. Additionally, the article analyzes potential disputes that may be raised by other WTO members regarding such supporting measures. Finally, it concludes with recommendations.