為瞭解決表演藝術團體長期定位不清的問題，臺北市文化局預計擬於九十三年)二月實施「臺北市演藝團體輔導管理規則」，將表演藝術團體真正成為非營利組織，以有助於文化產業的推動與扶植政策的研訂。 長期困擾表演藝術團體的三大問題，包括定位不清(營利或非營利/職業或業餘)、賦稅優惠及開立捐贈收據等，一直未能獲得解決。 文建會與財政部經過多次協商，在九十二年九月三十日召開協調會，請各縣市文化局參考臺北市文化局提供的版本，全面修改現在藝文團體的設立登記制度，建立會計審查機制，讓表演藝術團體合法具有「非營利組織」身份。 筆者相當贊同臺北市政府對表演團體的重視與因應政策規劃，然而對於其他非臺北市的表演團體，是否能夠且必要認同此一模式，而又能得到各縣市文化局的支援與執行，讓全國的表演團體同時享有該輔導管理規則實施後，得到競爭力提昇與藝術價值提高的境界，這些，對於當初參與研擬辦法的人員，想必有其周詳的思考模式。 表演團體以非營利組織的型態登記；必須考慮表演團體的特殊性，特別是表演團體以目前這種方式進入非營利組織的模式中，相較於「董事會」或「理事會」；筆者以為他將開啟對「非營利組織架構」如何「定位」構面的另一層思考之門。 已經具備非營利組織型態的「紙風車劇團」，相對「台南人劇團」並不強調「非營利化」，兩相比較，在多元的社會環境中，不管表演團體是否轉變為非營利組織，對其發展為非營利化的途徑中，有再深入探討的必要。 To give a clear position to the groups of performance arts, the Bureau of Culture in Taipei City has planed to execute “The Regulations on the groups of performance arts in Taipei City” in Feb. in 2004 and make them a real non-profit organization in order to sub-serve the development and the execution of the policy on culture industry. The groups of performance arts have long been bothered by three main problems, including an ambiguous position（non-profit or profit/ professional or amateur）、taxes、and invoice receipts. After having several discussions, in September 30, 2003 the Bureaus of cultures from nation wide have been asked by Board of Culture Development and Bureau of Economy to provide versions of the amendments, at large, on the establishments of the register of groups of performance arts and mechanism of accounting, giving the non-profit organizations a legal position. It is glad to see that the government in Taipei City appreciates the groups of performance arts and has made some relevant laws for them. However, is it necessary and possible for the groups of performance arts other than Taipei city’s to follow the same rules and gain the aid from the Board of Culture in their counties and then raise their position as well as competitiveness? The people who participated in the rules making must have had a well consideration on this. It is necessary to consider the differences of each group of performance arts that wishes to register itself as a non-profit organization, especially those that wishes to follow the present regulations, in comparison with those that use the names such as “ board” or “ committee.” I am of the opinion that it will open another window for the thought of how to give the non-profit organizations a clear position. In contrast with 「台南人劇團」, the more well organized「紙風車劇團」does not stress on “ non-profitalization”. In a pluralistic society, it is necessary to have a further study toward the development of non-profit organizations of the groups of performance arts.
