數位經濟發展下跨國交易課稅議題之探析－以零售業者為中心

The Taxation of the Cross-Border Transactions in the in the Development of Digital Economy: Focusing on the Retail Industry

黃書瑜(Shu-Yu Huang)

指導教授 ： 葛克昌

國立臺灣大學/法律學院/法律學研究所/碩士(2015年)

https://doi.org/10.6342/NTU201600307

摘要

國人自境外購買商品已漸成為生活中稀鬆平常之事，在進行跨國交易時，稅捐之查核及課徵難免會遇上難題。本文先以一個簡單實例勾起大家對於問題之意識，並引發欲深入了解之興趣，進而思考於現行規範下這些難題之處理是否符合社經發展情形。隨著資訊和通訊技術之發展，造就了數位經濟時代之來臨，新興交易模式不斷地產生，電子商務漸漸於交易當中佔有重要之地位，虛擬貨幣也因應而生。零售業者除了本身不斷地演變之外，其發展亦受到數位經濟時代之影響。在這一波數位經濟發展下，零售業者本身之特徵對於在進行跨國交易時，難免會造成課稅上之難題。經濟合作發展組織一直以來對於電子商務所產生之影響有所關注，於去年發表了稅基侵蝕與利潤移轉行動計畫一－處理數位經濟發展下所面臨之課稅議題，當中討論到許多有關於數位經濟時代所帶來之商業模式轉變，以及於交易當中對於稅捐所產生之問題。於我國稅捐課徵上，所得稅及營業稅對於數位經濟時代交易模式相關規範是否合理，以及是否仍有許多檢討空間，此等均值得詳細探討。我國現有之網路交易相關規範與指導是否已跟上國際潮流，以及未來目標走向，均與未來數位經濟發展息息相關。若以我國目前現有之規範，當遇上了跨境交易時將產生何等之課稅問題，值得於最終一併做檢討與思考。

關鍵字

數位經濟 ； 電子商務 ； 稅基侵蝕與利潤移轉行動計畫 ； 網路交易 ； 零售業 ； 所得稅 ； 跨國交易 ； 營業稅 ； 淘寶網

並列摘要

Purchasing goods from abroad has gradually become a common thing in our daily life. When making cross-border transactions, tax collection and tax audit inevitably become problems. In this thesis, the writer would like to prompt people’s awareness of this issue with an actual case and attract their interests in it. It is also worth discussing whether the handling of these problems conforms to current regulations.
With the development of information and communication technologies, the age of digital economy has come, generating new trading patterns. E-commerce gradually occupies an important position in transactions, and virtual currencies appear. In addition to the constant evolution of itself, the retail business has been affected by the trend of digital economy. Under the digital economy system, retailers face difficulties about tax collection.
Organisation for Economic Co-operation and Development (OECD) has been focusing on the impacts that e-commerce has made. Last year the OECD issued Action Plan 1 on Base Erosion and Profit Shifting – address the tax challenges of the digital economy. Among those issues, there are several discussions concerning the transitions of business model, as well as the tax collection issues among transactions.
Regarding the domestic tax collections, issues like whether the related regulations for income tax and business tax are reasonable or whether there is still any improvement to make are still open to detailed discussions. The questions of whether, our current regulations and guidance could keep up with international trends, as well as future tendencies are closely related to the aftertime of digital economy.
At last, we need to ponder on the problems which might emerge under our current regulations when confronted with cross-border transactions.

並列關鍵字

Cross-Border Transactions ； Digital Economy ； Retail Industry ； E-commerce ； BEPS ； Income tax ； Business tax

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