電子商務與營業稅稅收之研究

台灣電子商務近10年來規模持續增長，亦產生許多新興型態之電子商務態樣，其所衍生之法律關係及課稅問題亦愈趨複雜，再加上電子商務具有匿名性、隱私性、無地域性等特性，對於租稅課徵技術、課徵方法、課徵機制之設計等受到考驗、更衝擊立法面即租稅原則、租稅政策的新思維。因此隨著各方看好電子商務之發展，預估市值持續成長且不容小覷之狀況下，其反映在營業稅稅收之變化頗值分析。爰本研究搜集2008年至2017年近10年19縣市之經營電子商務營業人家數、非經營電子商務營業人數、大專以上學歷者比例、平均每戶消費支出等作為自變數，藉以探討電子商務對於營業稅稅收之影響。研究結果顯示非經營電子商務營業人家數、大專以上學歷者比例、平均每戶消費支出等自變數，對於營業稅稅收皆有顯著正向影響，表示隨著非經營電子商務營業人家數的增加、大專以上學歷者比例愈高及平均每戶消費支出愈多，營業稅稅收呈增加趨勢。但經營電子商務營業人家數增加對營業稅稅收卻呈負向影響，表示隨著經營電子商務營業人數之增加，卻無法提高營業稅收，爰建議調適電子商務相關法規及建立相關配套措施、以健全租稅環境，維護租稅公平。

關鍵字

電子商務；網路交易；營業稅

並列摘要

This study collects data of the number of electronic commerce operators, the number of non-operating electronic commerce operators, the proportion of college graduates, and the average household consumption expenditure across 19 cities and counties in Taiwan in 2008-2017 as independent variables. The data of value-added tax revenue is referred to as dependent variable. A multiple linear regression is conducted to explore the influence of independent variables on dependent variables. The empirical findings are as follows: The number of non-operating electronic commerce operators, the proportion of college graduates, and the average household consumption expenditure have significant and positive influence on value-added tax revenue. It means that the higher the number of non-operating electronic commerce is, the higher the value-added tax revenue will be. However, the number of electronic commerce operators has significant and negative influence on value-added tax revenue. Namely, with the increase in the number of electronic commerce operators, the value-added tax revenue decreases.