政府政策對雲端發票使用率的影響

現代科技逐漸發達，資料日漸數位化，人們逐漸將所有資料存於雲端當中，雲端發票也逐步完善，一步步普及化，我國政府隨之推出相關政策做推廣。本研究採用固定效果迴歸模型，利用2012年1月到2020年12月於報紙當中所刊登的相關政策資料與財政部電子發票整合平台之雲端發票資料做整理歸納，分別以縣市別與行業別做區別再以全國性與區域性之政策做區分，探討政策鼓勵與雲端發票是否具有關聯性，當中增加了可支配所得以及教育程度做相關變數。迴歸結果顯示，縣市別中強制型政策與雲端發票使用率有正向且顯著的影響，而在雲端發票專屬獎修訂中，僅有近一次修訂有顯著的影響，在推廣型政策中呈現正向顯著的影響，因新冠肺炎(COVID-19)爆發之影響下，爆發期間導致競賽型政策在近年未有顯著之影響，而區域型政策也遭受疫情波及近年未有顯著影響，在行業別中僅有強制型政策有正向顯著之影響，但整體雲端發票使用率有逐年上升的趨勢。

關鍵字

電子發票；雲端發票；政策鼓勵；固定效果迴歸模型

並列摘要

With the gradual development of modern technology and digitization of data, people gradually store all data in the cloud, and cloud invoices are gradually improved and popularized. This study adopts a fixed-effect regression model, using the relevant policy information published in newspapers from January 2012 to December 2020 and the cloud invoicing information from the Ministry of Finance's e-invoicing integration platform to organize and summarize the information, distinguishing between county and city and industry, and then distinguishing between national and regional policies to explore whether there is a correlation between policy encouragement and cloud invoicing, adding disposable income The correlation between policy incentives and cloud invoicing was investigated by adding disposable income and education level as relevant variables. The results of the regression showed that there was a positive and significant effect of mandatory policies and cloud-based invoicing use in the county and city, while only one recent revision of the exclusive cloud-based invoicing award had a significant effect, and there was a positive and significant effect of promotional policies. Only the compulsory policy has a positive and significant impact in the industry sector, but the overall cloud-based invoicing rate has been on the rise year by year.