自動轉帳扣繳汽車燃料使用費概況及影響因素

汽車燃料使用費係公路主管機關依法令授權徵收，用於公路養護、修建及安全管理之用，為國家交通建設之重要財源。交通部公路總局自2003年起，推動自動轉帳扣繳汽燃費服務，為便利民眾使用，進而自2015年起每年舉辦抽獎活動，但申辦績效一直不理想，導致各監理機關需投入龐大人力、物力，辦理相關汽燃費徵收作業。為探討影響自動轉帳扣繳汽燃費申辦關鍵因素，本研究擇定臺北市、新北市、臺中市及高雄市已申辦汽燃費轉帳扣繳之自用汽車及機車為研究對象，利用描述性統計及集群分析，研究已申辦轉帳者之特性。經研究發現，車主背景資料、轉帳金融機構及扣款通知方式、車輛屬性資料等皆為影響自動轉帳扣繳汽車燃料使用費之重要因素。進一步按自用汽車集群中心點之特性，依汽車廠牌、出廠年份及轉帳金融機構，分為四群並命名為：本田合金群、本田臺銀群、雙B新車群、永豐老車群；同樣依機車集群中心點之特性，將轉帳金融機構區分為公股銀行及私營銀行，車主行政區分為都會區及郊區，分為四群並命名為：公銀都會群、公銀郊區群、私銀都會群、私銀郊區群。最後本研究提出八大具體可行之推廣策略及建議，包括：一、自動轉帳扣繳汽燃費之申辦與繳款方式便捷但申辦率仍低，宜研提修法、提供實質回饋。二、已申辦轉帳之車主輪廓明確，汽車以女性居多、機車則男女差異不大，年齡層集中在40-69歲，惟40歲以下車主尚待開發，可針對年輕族群進行專屬的行銷推廣。三、車種、車齡及廠牌等為影響轉帳之重要因素，可針對汽、機車大宗廠牌進行合作，藉由協助新車車主領牌直接進行申辦。四、汽機車四個集群具地域特性及差異性，可聚焦目標集群，加強與前五大金融機構合作推廣。五、中南部汽車申辦轉帳集中在五月，顯見與稅務機關合作有成效，宜擴大全國各監理機關及相關機構的合作。六、疫情及環保意識有助電子化交易，可結合時事及環保議題加強推廣。七、因應綠能科技電動車發展潮流，汽燃費徵收模式應提早規劃。八、機車汽燃費金額低，每年徵收成本高，可以基本耐用年限一次課徵。本研究結果有助主管機關了解汽燃費徵收率及申辦轉帳的重要因素，並補足過去研究在此領域的不足，未來亦可供公私機構在推動轉帳繳費服務之參考依據，依據不同產業類別，鎖定目標客群，訂定客製化推展策略及方案。

關鍵字

汽燃費；自動轉帳；監理機關；描述性統計；集群分析；交叉分析

並列摘要

The motor vehicle fuel fee is levied by the highway competent authority as authorized by law and is an important source of financial resources for national transportation construction. Since 2003, Directorate General of Highways (DGH) has launched the service of using automatic payment for fuel fee. For the convenience of the public, DGH has held raffle event every year since 2015. However, the application performance has been unsatisfactory, resulting The Motor Vehicles Offices need to invest huge manpower and material resources to handle the collection of relevant fuel fee charges. This study selected the data of Taipei, New Taipei, Taichung and Kaohsiung tto understand the influencing factors of automatic payment for fuel fee in private vehicle and motorcycle. The descriptive statistics analysis and cluster analysis were used to analysis these data. The result of descriptive statistics analysis showed that the background information of the car owner, the financial institution for automatic payment, the deduction notification method, the vehicle attribute data are all important factors affecting automatic payment for fuel fee. Further according to the characteristics of the center point of the private vehicle cluster, according to the car brand, the year of manufacture and the transfer financial institution, it is divided into four groups and named as: Honda Cooperative-bank group, Honda Taiwan-bank group, Double-B New-car group, SinoPac-bank Old-car group. Also, according to the characteristics of the center point of the motorcycle cluster, the transfer financial institutions are divided into public banks and private banks, and the administrative area of vehicle owners is divided into metropolitan areas and suburbs, it is divided into four groups and named as: Public-bank Metropolitan clusters, Public-bank Suburban clusters, and Private-bank Metropolis cluster, Private-bank Suburban cluster. Finally, this study puts forward eight specific and feasible promotion strategies and suggestions, including: 1. The application and payment methods of automatic payment for fuel fee are convenient, but the application rate is still low. It is proposed changes the law and provide substantive feedback. 2. The profile of the car owners who have applied for automatic payment is clear. The age group is concentrated in the 40-69 years old, but the car owners under the age of 40 have yet to be developed, and can conduct exclusive marketing promotions for young people. 3.Vehicle type, vehicle age and brand are important factors affecting the automatic payment. We can cooperate with major brands of vehicles and motorcycles, and directly apply for the application by assisting new car owners to obtain licenses. 4. Focus on target clusters and strengthen cooperation and promotion with the top five financial institutions. 5.The central and southern vehicles application for automatic payment is concentrated in May, which shows that the cooperation with the Tax Authorities is effective. It is advisable to expand the cooperation between the Motor Vehicles Office and related institutions across the country. 6.The epidemic situation and environmental protection awareness can help electronic transactions, which can be promoted in combination with current events and environmental protection issues. 7.In response to the development trend of green energy technology electric vehicles, the collection mode of motor vehicle fuel fee should be planned in advance. 8.The fuel fee of motorcycles is low, and the annual collection cost is high. It can be collected once for the basic service life. The results of this study can help the competent authorities to understand the important factors of fuel fee collection rate and automatic payment and complement the deficiencies of previous studies in this field. In the future, it can also serve as a reference for public and private organizations to promote automatic payment services. According to different industry categories, target audience, and formulate customized promotion strategies and plans.

並列關鍵字

Fuel Fee ； Automatic Payment ； Motor Vehicles Office ； Descriptive Statistics ； Cluster Analysis ； Cross Analysis

參考文獻

MIC資策會產業情報研究所。【行動支付大調查】行動支付用戶達六成最常使用方案與場域大排名。 https://mic.iii.org.tw/news.aspx?id=551。

Google Scholar

內政部戶政司（2021）。人口統計資料。https://www.ris.gov.tw/app/portal/346

Google Scholar

王其文（2004）。我國推動自動轉帳納稅政策之影響評估—花蓮縣個案分析。國立東華大學公共行政研究所碩士論文。

Google Scholar

王梅香（2001）。車輛定期稅負徵收制度改善之研究。國立交通大學經營管理研究所碩士論文。

Google Scholar

王雯玲（2022）。網路代替馬路　繳汽燃費不需接觸助防疫。臺灣好報。取自https://www.newstaiwandigi.com/newspage.php?nnid=309632。

Google Scholar

主題瀏覽