房地合一應用小幫手

Integrated Housing and Land Tax Application

蔡建華(Chien-Hua Tsai) ； 李素蘭(Su-Lan Li) ； 賴靜瑤(Ching-Yao Lai)

《致理學報》 36期 (2016/11) Pp. 187-208

摘要

近年來隨著智慧型手機以及無線寬頻網路等行動裝置的成熟與普及，衍伸出行動生活的多元需求。例如，稅務資訊攸關民眾納稅義務，如能讓民眾藉由行動裝置隨時取得所需的稅務訊息與服務，即能大幅提升民眾日常生活的便利性。據了解，目前稅務行動應用程式主要由稅務稽徵單位主導設計，設計內容缺乏協助民眾節稅規劃與設算的功能，實無法落實稽徵單位利用行動科技提供民眾稅務服務之目標。因此，我們運用App Inventor 2應用程式開發工具、Google Fusion Tables資料庫軟體與Google Chrome瀏覽器等相關整合環境，並遵循新近通過的「房地合一，實價課稅」之法案，設計房地合一相關稅務的行動App應用程式。本手機應用程式除了基本的稅務新訊查詢與線上試算功能外，還提供可依個人需求自定所需服務的稅務訊息，例如，即時判別是否享有優惠稅率，及所需具備文件之相關資訊；並可透過申辦流程的影片示意說明與地圖導覽互動輔助功能，讓民眾輕鬆便利地使用本App應用程式平台，以塑造更行動化、科技化及人性化的服務模式。

關鍵字

行動應用程式 ； App Inventor 2 ； Google Fusion Tables ； 房地合一

並列摘要

Technological developments within the broadband wireless industry and the boom of mobile device usage are heightening the potential for mobile application services. The major catalysts for this dramatic change are driven by ongoing improvements in the Internet access and data usage; meanwhile, the ability to download various apps on mobile devices has cause a significant increase in the number of mobile apps, such as Google Play or App Store platform. Tax authorities have paid attention on developing mobile applications to provide tax services in Taiwan. However, their applications only provide very restricted services. They still are far from the aim that users can have mobile access anywhere, anytime to evaluate amount of tax payable and make tax planning from the network link, the Web, or the cloud. The paper intends to present a platform app, the integrated housing and land tax application, which allows the general public to retrieve complete tax services for every local tax via any portable electronic devices. In addition, our study also customizes tax services to fit individual requirements, for example, the app is able to determine if an user is eligible for enjoying preferential tax treatment. The mobile app is implemented in App Inventor 2 programming tool with Google Fusion Tables database environment. With multiple integrated functions, such as map tour template search, tips tax information service, and personal information manager calendar as well as service implementation, the platform can provide better digital accessibility features at housing and land tax services to all of the users.

並列關鍵字

Mobile Application ； App Inventor 2 ； Google Fusion Tables ； Integrated Housing and Land Taxation