電子商務交易課稅問題之研究－Delphi與AHP之應用

Study on the Issue of Taxation of E-Commerce Transaction: An Application of Delphi and AHP

張進德(Jinnder Chang)

《企業管理學報》 60期 (2004/03) Pp. 85-114

摘要

隨著知識經濟的發展，本研究利用德菲法及分析階層程序法探討從傳統實體商品轉為以無實體商品之生產、銷售與消費為主的經濟體制，所衍生出電子商務課稅問題，研究的主題包括電子商務所提供之勞務應否課稅？如何課稅？現行法律是否適法？其課稅機制為何？本研究所得之結論為電子商務交易應課徵營業稅及所得稅，此外，為適應電子商務交易的交易模式，主要的付款行為已數位化，所以課徵的方法、查緝的技術，均必須設法改弦易轍。

關鍵字

電子商務交易 ； 德菲法 ； 分析階層程序法

並列摘要

As the development of knowledge economic, this research investigates the issue of taxation of e-commerce. In an e-commerce economic environment in which is dominated by productions, sales and consumption of non-physical products rather than traditional physical products, this study is further analyzed by using Delphi Method and Analytical Hierarchy Process. Topics concerning the legitimation and execution of taxation associated with e-commerce transaction, the legitimacy of current law and the mechanism of taxation are examined in this research. The author provides evidence to support the conclusion that e-commerce business is supposed to pay its commercial tax and income tax. Additionally, consisting with the transaction mode of e-commerce and the digitization of paying tax, taxation levying and auditing are suggested to be consequently re-constructed.

並列關鍵字

E-Commerce Transaction ； Delphi Method ； Analytical Hierarchy Process

參考文獻

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