電子發票促進企業經營效率

The Facilitation of E-invoicing to Business Operation Efficiency

黎萬益(Wan-Yi Li)

《研考雙月刊》 32卷1期 (2008/02) Pp. 77-86

https://doi.org/10.6978/YKSYK.200802.0077

摘要

正當行政院研考會積極推動「優質網路政府計畫」，行政院經建會積極推動「優質經貿環境與網絡計畫」，以實現行政院「u-Taiwan」願景目標之際，能共同探討「電子發票促進企業經營效率」此一議題，時機極為恰當。亦即，在宏觀國家發展架構下，列舉若干子計畫加以研析，不僅有助於吾人了解「電子發票」在各大計畫中扮演何種角色、它如何促進企業經營效率、推動成果如何、問題癥結及解決方案何在，尚可理解各部會所屬各機關之間如何相互支援、協同合作，以利計畫之推動執行，圓滿達成任務。在「優質政府網路」之下，財稅體系亦深知應建構一個「優質租稅環境與網絡」，並與「經貿網絡」無縫隙地接合，讓企業在立足台灣、佈局全球，為企業經營發展奮鬥不懈之際，亦能運用安全、便捷、效率化之「納稅服務網絡」，完成其對國家、社會所應盡之責任。「營業稅」及「電子發票」正是其中之關鍵環節。

關鍵字

優質網路政府計畫 ； 優質經貿環境與網絡計畫 ； u-Taiwan計畫 ； 電子發票 ； 優質網路社會

並列摘要

It would be a good timing to bring up the discussion of ”The Facilitation of E-invoicing to Business Operating Efficiency” while the Research, Development and Evaluation Commission, Executive Yuan and the Council for Economic Planning and Development, Executive Yuan have been actively promoting ”Ubiquitous Government Network Plan” and ”Ubiquitous Economy and Trade Network Plan ”respectively with a vision to achieve the objectives of u-Taiwan. In other words, studying and analyzing some selected subprojects under the framework of country-level development may not only help our understanding of the part e-invoicing to play in a variety of big projects such as how to facilitate business operating efficiency via e-invoicing, what the achievement is, what the crucial problem is and how to resolve it, but also may visualize how different agencies can work in coordination with each other in to promote these projects and complete these missions satisfactorily. With the concept of ”Ubiquitous Government Network Plan,” a high quality tax environment and network in taxation system should be established and connect with ”Economy and Trade Network” seamlessly to provide enterprises with safe, quick, and efficient taxation services. Thereafter, they can expand their business globally from Taiwan, face upcoming challenges as well as fulfill their tax liabilities to the government. After all, business tax and e-invoicing both are the key points to achieve these goals.

並列關鍵字

Ubiquitous Government Network Plan ； Ubiquitous Economy and Trade Network Plan ； u-Taiwan Plan ； e-Invoicing ； Ubiquitous Network Society ； UNS