跨境電子商務交易稅課徵方式之探討

The Study of Imposed Transaction Tax Methods on Cross Border Electronic Commerce

江得港(TE-KANG CHIANG)

指導教授 ： 鄭桂蕙

國立臺北大學/商學院/會計學系/碩士(2016年)

摘要

隨著網際網路的盛行與應用，網際網路的使用人口逐年攀升，電子商務網站如雨後春筍般大量增加，伴隨而來的是電子商務交易日趨興盛頻繁，虛擬市場規模逐年擴大。由於網際網路具備無國界、交易隱密性等特質，使得稽徵機關無法掌握電子商務交易的人、事、物，進而造成國家稅基被嚴重侵蝕，稅收大量流失。為瞭解現行稅收課徵的瓶頸，俾 利稽徵機關改進，以遏止逃漏稅捐，為本研究之動機。

本研究的目的為：
一、分析電子商務交易稅課徵之瓶頸。
二、分析跨境電子商務之交易特性及軌跡。

本研究為找尋適當的電子商務課稅方式，透過專家訪談，蒐集特定專家看法及經驗，以歸納、分析稅務機關可以累積的抵抗資源，及未來 制度應如何修正革新，獲得結論及建議如下：
一、結論：交易資訊難以掌握，需引進新的制度與協助角色。
二、建議：
(一) 設計銀行匯款流程及異常帳戶通報條件。
(二) 修正現行法規，由銀行擔任跨境電子商務營業稅扣繳義務人，及強制第三方支付業者於收款時全額開立統一發票。
(三) 取消目前新臺幣 3,000 元之免稅門檻，導入通關分流機制。
(四) 建置進口商品資料庫及海關通關資訊平臺。

關鍵字

網際網路 ； 電子商務 ； 交易稅 ； 扣繳 ； 第三方支付

並列摘要

The number of Internet usage and E-Commerce increase every year, because of the prevalence of web application. It allows e-commerce transactions popularly, and makes the virtual size of the market has expanded each year. Because the Internet has no boundary and, transaction privacy so the tax regulator can’t control people's e-commerce transactions. Therefore, it causes national tax base has been seriously eroded, loss huge of revenue. To find out the plight of the current imposed tax, serve to improve facilitate the collection authority, to curb evasion taxes.

The research purpose is to explore:
1.Analysis bottleneck of e-commerce transaction tax levied on it.
2.Analysis of cross-border e-commerce transaction characteristics and the trajectory.

This study is in order to find an appropriate way to levy e-commerce taxation. Through expert interviews, to collection particular expert opinions and experience. Using the inductive method to analyze the tax authorities can resist the resources and analyze how to reform the system in the future. To draw conclusions and recommendations are as follows:
1.Bank remittance flow design and notification of abnormal conditions of bank account.
2.Amendment of existing legislation, and banks served as sales tax withholding agents to cross-border e-commerce. And mandatory third-party payment industry Uniform Invoices written all the price at checkout time.
3.Cancel the current NT $ 3,000 of tax exemption, and import clearance triage mechanism.
4.Build a database of imported goods and customs clearance information platform.

並列關鍵字

Internet ； Cross Border Electronic Commerce ； Transaction Tax ； Withholding ； Third-Party Payment

參考文獻

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