小規模營業人導入行動支付適用租稅優惠作業規範探討

財政部為加速行動支付普及化，達成行政院賴院長揭示2025年我國行動支付比率達90%目標，該部於2018年1月12日訂定發布「小規模營業人導入行動支付適用租稅優惠作業規範」，鼓勵小規模營業人於實體商店銷售貨物或勞務接受消費者使用行動支付裝置付款。本研究旨在探討該租稅優惠作業規範是否真能吸引小規模營業人導入行動支付，採用歸納分析法，參考各種既存的史料、官方文書、論文、期刊及報章雜誌等資料，進行客觀及有系統的整理及描述，並依照過去既有相關理論及經驗，進而解釋分析並提供相關結論與建議。經過本研究歸納分析後發現，從消費者及小規模營業人的角度下進行歸納與分析，結果並不支持財政部期待。建議財政部和相關單位務必設定時間滾動檢討，不要等到租稅優惠作業規範適用時間期滿才發現成效不彰。

關鍵字

小規模營業人；行動支付；租稅優惠；消費者；歸納分析法

並列摘要

In order to speed up the popularity of mobile payment and achieve the objective announced by Director Lai of Executive Yuan that the mobile payment rate of Taiwan will be 90% in 2025, Ministry of Finance formulated and issued the “Application of Mobile Payment to Code of Practice on Tax Incentives Introduced by Small Business Operators” on January 12, 2018, to encourage small business operators to allow the consumers to use mobile payment while selling goods or offering services in physical stores. This research aimed to explore whether this code of practice on tax incentives can really attract small business operators to introduce mobile payment. By means of inductive analysis method and by reference to various existing historical records, official documents, papers, periodicals, newspapers and magazines, etc., this research carried out objective and systematic arrangement and description, and furthermore explained, analyzed and provided relevant conclusions and suggestions according to the previous existing relevant theories and experience. After the induction and analysis of this research, it is found that the results of induction and analysis from the perspective of consumers and small business operators do not comply with the expectation of the Ministry of Finance. It is suggested that the Ministry of Finance and relevant units should set a time for shifting review and should not wait and find the poor ineffective results until the applicable time of the code of practice on tax incentives expires.