- 學位論文
網際網路課徵營業稅對網路交易之影響
An Investigation into the Impact of Taxation on Internet Transaction
摘要
資訊科技的迅速發展與網際網路的盛行，不但打破了傳統的溝通和交易形態，也提高傳統產業的交易效率，更創造出數位化商品、服務等無形商品，如MP3、電子書、共享軟體等，其均有別於傳統以生產與消費有形商品為主的商業體制。 隨著網路使用人口與商業網站的大量增加，網路使用者也愈來愈習慣於拍賣網站進行買賣交易，而網路交易金額的急速增加，亦引起企業與政府的注意，紛紛的投入相關商機與租稅逃漏等議題的討論。 本研究利用變異數分析對於不同的網路拍賣使用者進行分析，期能瞭解不同網路賣使用者對於現行網路交易課稅規範的認知及看法；並利用迴歸分析進行變數關連性的分析。本研究所得之結論如下: （一）不同的網路拍賣使用者，對於網路交易課稅規範的認知及在網路交易課規範實施後行為上的認知，具顯著差異的，而在網路交易課稅規範實施後對問題解決的看法上除對課稅技術的看法有顯著不同外，對於跨國課稅與規範的修改上並沒有顯著的不同。（二）在網路交易課規範實施後對於避稅行為及交易安全與信任上的認知對於網路交易課稅規範實施後對問題解決的看法上具關連性。（三）建議，提供網路拍賣平台之業者應強制保留網路拍賣賣家之交易資料，並更嚴謹的對賣家身份的作確認，以保護交易的安全及以利稅務機關稽查;並研擬網路交易課稅規範之相關的配套措施，如代徵稅賦及獎勵誠實申報等。
並列摘要
The use of Internet increases the efficiency of transaction, and creates new types of service and products such as MP3, digital books, shareware etc. The revenues boosting in online marketplace also raise the taxing issue for government and companies. The study investigated the impact of taxation associated with Internet transaction. And used web-based questionnaire to gather data for ANOVA and Regression analysis. Totally, 114 respondents completely answered the survey. The results found that the discrepancy between original and Internet tax law affected individuals intention toward online transaction and tax evasion. Finally, the paper concludes with a recommendation for Internet taxation.: 1. Different internet auction users, levy taxs as to internet transaction normal cognition and in internet transaction norm cognition at the behavior after implementing, have difference of showing, but except that it is different that the view on the technology of the taxation shows on the view solved to the problem after the trade taxation norm of the internt is implemented, it is as to levying taxs transnational and not in modification not standardize have apparent. 2. For evade payment of duty behavior and safe with believe in cognitive view on the thing solve the problem after the transaction taxation norm of the internet is implemented that pay transaction have after transaction norm implement in internet close connecting with nature 3. Transaction information that the person who offers family property of an auction platform of network should keep the internet auction seller by force , and more rigorous confirming to seller's identity, in order to protect the security of the transaction and check with the favourable tax authority Propose grinding the relevant supplementary measures of drafting the taxation norm of the internet, for instance take the place of the taxation of seeking and reward declaring honestly.