跨境電商在台灣課稅問題研究

電子商務對於現代消費者來說早已是不可或缺的存在，跨境電商的便利性與多元性，大幅改變了全世界的消費習慣。舉例而言，透過Booking.com，我們可以快速瀏覽並訂購全世界各個地區的旅館；透過Uber，家中有車的人可以透過它來賺取額外收入，想搭車的人也有除了傳統計程車以外的選擇；透過Facebook，用戶不僅可以分享日常生活，電商業者更可以藉由購買Facebook廣告，運用其所蒐集的用戶資料來推廣自己的事業。然而這些便利的跨境電商，並非都像表面一樣的如此完美，對於許多國家或課稅主體而言，難以對這些跨國電商收取它們應付的稅金，影響了該國或地區稅制的公平性，也實質地影響了稅收金額。這不僅是單一個案，而是全世界目前亟欲解決的問題之一。經濟合作暨發展組織雖然嘗試解決此一問題並提出方案，然而是否有辦法順利讓各國均有一定的標準以資遵循，實際上面臨許多挑戰。本文藉由介紹國內外跨境電商相關的法規制度，以及台灣目前就跨境電商所產生之法律上或制度上爭議進行探討，期待釐清目前實務上主要爭議，讓稅制在未來能夠更明確與公平。

關鍵字

電子商務；跨境電商；移轉訂價；一致性徵稅方法；加值型及非加值型營業稅法；所得稅法；財政部

並列摘要

E-commerce nowadays has been more and more important and indispensable to consumers. The convenience and diversity of cross-border e-commerce has dramatically changed the world’s consumption habits. For example, we can quickly browse and make a reservation of hotels in various parts of the world by Booking.com. People who have cars can earn extra income by providing service through Uber app and those who want to hitch a ride have an alternative option other than traditional taxi. By Facebook, users can not only share their daily life but also could be e-commerce operators and use Facebook database to promote their business by buying ads on Facebook. However, these convenient cross-border e-commerce are not all perfect. For many countries or tax subject, it’s difficult for them to collect the taxes from those multinational e-commerce .Therefore, it’s not only affecting the fairness of country’s or region’s tax system, but also substantially the amount of tax. This is not just a single case, but which is becoming a common phenomenon one of the most significant issue the world eager to solve. The Organization for Economic Cooperation and Development has tried to address this problem and came up with some solutions. However, there are still many challenges such as whether those countries can successfully and smoothly meet the same regulations.

並列關鍵字

e-commerce ； cross-border e-commerce ； migration pricing ； consistent taxation methods ； value-added and non-value-added business tax laws ； income tax law ； Ministry of Finance