消費者使用載具索取電子發票之調查分析

我國統一發票制度自1951年開始，至今已實施60餘年，近20年來政府推動電子發票政策，並自2017年起進入全面躍升的階段。隨著資訊科技進步，手持式智慧型裝置愈來愈發達，環保意識漸長，電子發票無紙化儼然成為一種趨勢。本研究旨在探討消費者對使用載具索取電子發票的認知與看法，針對16歲~65歲之消費者採用網路問卷方式進行調查，共回收有效問卷274份，並透過統計套裝軟體SPSS進行分析。研究結果顯示，超過80%以上的受訪者能夠接受使用載具索取電子發票這項政策，而使受訪者使用載具索取電子發票最在意的因素是減少麻煩；較常見或較常使用來索取電子發票的載具以悠遊卡為主，共通性載具僅佔六成。在傳媒管道的部分，則是以網路方式較常看到有關使用載具索取電子發票的相關資訊。另外無論是「性別」、「年齡」、「是否使用過載具索取電子發票」與「目前居住地」對使用載具索取電子發票的各項因素，包括「安全性」、「複雜性」、「外在影響」與「政府宣導」，皆存在顯著差異。

關鍵字

電子發票；載具；電子發票無紙化

並列摘要

Taiwan's unified invoice system began in 1951 and has been implemented for more than 60 years. In the past 20 years, the government has promoted the E-invoice policy. Due to the enhancement and development of information technology and hand-held devices, with the rise of environmental awareness, paperless E-invoices have become a trend. The study mainly discusses the cognitive and the opinion of using the carriers to get E-invoices. In this study, an online questionnaire was used to conduct surveys, and the statistical analysis was used by SPSS. According to the results, more than 80% respondents can accept this policy. And the most important factor for the respondents to use the carriers to get E-invoices is to reduce the trouble. The carriers are more commonly used to get E-invoice is Easy Card. In the part of the media, the information on using the carriers to get E-invoices is internet. In addition, the factors of “gender”, “age”, “whether or not to use the carriers to get E-invoices” and “residence areas” were significant on “security”, “complexity”, “external impact” and “government propaganda”.