企業使用電子發票之研究

The Research of Business Using E-Invoice

黃廷銓(Ting-Chuan Huang)

指導教授 ： 莊義雄

長榮大學/管理學院/經營管理研究所(博)/碩士(2008年)

摘要

「電子發票」透過安全、低成本的網路傳輸，除了交易雙方可自行下載、儲存相關檔案備查，還可大大降低營運成本、人力及儲存空間，最重要的是真正打通了B2B電子商務流程，從物流、供應鏈、資訊流再到金流，串成完整的產業鏈。 電子發票具完整性、保密性、來源辨識性、不可否認性及存取控制; 在資料安全防護採資料辨識碼、數位簽章、數位加密及防火牆、電子憑證，這完整的架構將為補足企業在電子商務的缺口。 在政府重要施政計畫裡，「推動電子發票制度」亦成為發展電子商務之具體推動措施，財政部於九十五年十一月三十日所公布施行之「電子發票實施作業要點」可說是我國電子發票制度之重大里程碑。 本研究目的主要在探討企業使用電子發票相關資訊能力的整備度、使用意願及其需求，同時找出可能解決方案及搭配套措施(政府面/企業面)，並透過深度訪談的方法，瞭解企業對於電子發票的態度、接受意願以及在未來電子發票實施後可能產生之疑慮，作為政府及企業往後持續推動電子發票時，策略擬定參考之用。本研究並歸納出結論與建議如下： 建議主管機關對電子發票制度除了加強宣導與推廣外，並應強化企業對加值中心之概念，對於電子發票系統推動者及技術提供者(如成立第三類加值中心)考慮給予「投資抵減」、或數年免稅規定以深化電子發票系統之運用誘因。

關鍵字

統一發票 ； 電子發票 ； 電子商務

並列摘要

E-Invoice is transmitted via the secure and low-cost Internet infrastructure. It is allowed to be downloaded, achieved and queried by the transaction parties (both buyer and seller) at their own convenience with ease. The operational cost, human resources and storage resources used for the implementation of Electronic Receipt is also grated reduced compared to the traditional method. in term of logistic, human resource and storage space. Most of all, it contribute to the completion of a full Business to Business (B2B) process; starting from logistic flow, supply chain, information flow, and finally, financial transaction. In short, it allows a complete integrated industry Chain.

E-Invoice is able to contain complete information about the transaction while maintaining the transaction parties' privacy, traceability, auditing, and the information management. The security of the information may be attained via the following Digital Authentication; unique information ID, Digital Signature Certificate (DSC), Secure Sockets Layer (SSL), Firewall Authentication. These methods will be able to cover the missing item.

As part of B2B infrastructure implementation, the government is planning the launching of “E-Invoice Project” to unitize the new B2B infrastructure. The released of the “Procedural Regularlation Governing E-Invoice” on the 30th November 2006 by Ministry of Finance is an important milestone in the history of our Uniform Invoice System.

The main objective of this thesis is to discuss on the issue covering the demand, preparation, and usage willingness of the E-Invoice from the enterprise point of view. At the same time, looking for any possible solution to any deference that any enterprise will face in implementing of the E-Invoice System. An interview is conducted to gather opinion on this issue; the opinion seeked from the enterprise are the attitude on the E-Invoice, the degree of acceptence on the E-Invoice, and any doubt on the E-Invoice after its implementation. The information collected will help in the drafting of the Deployment Strategy for E-Invoice. These are the recommendation that is derived from the finding:

The Management may help to promote the Procedural Regulation and usage of E-Invoice, so as to strengthen the core value of E-Invoice to the enterprise. For the E-Invoice Promoter and technical integrate team, they may setup consider “E-Invoice Investment Tax Credit”, or Tax holiday for implementation of E-Invoice as incentive to use E-Invoice.

並列關鍵字

Invoice ； E-Invoice ； E-Commerce

參考文獻

5.台塑網科技股份有限公司。取自http://www.efpg.com.tw/，瀏覽日期：民國96年4月16日。

31.楊家福(民95 )。具匿名性及安全性之B2C電子發票系統。國立中 央大學資訊管理研究所碩士論文，未出版，桃園市。

5. Ted Haynes (1995), " The Electronic Commerce Dictionary", Robleda Company, Menlo Park, CA.

參考文獻

一、中文部份