電子商務對營業稅稅收之影響--1999年至2004年的資料分析

The Impact of E-commerce on Taiwan's VAT Revenue:An Analysis from 1999 to 2004

林利群(Leeky Lin)

指導教授 ： 何艷宏

亞洲大學/管理學院/國際企業學系碩士班/碩士(2004年)

摘要

台灣的加值型營業稅係屬多階段銷售稅，在電子商務環境下亦與其他實施銷售稅或加值稅的國家相同；面臨不易確認買受人真實身分、不易歸屬數位化資訊之交易類別、不易驗證消費者之所屬課稅轄區及不易確認每筆交易金額等難以厘清之課稅問題。使得稅務機關對於線上交易之課稅主體、課稅客體及消費地等，均不易獲得正確之課稅資料。
目前國內外的文獻均主張有影響，如單珮玲「評估全球數位化經濟發展對於台灣營業稅稅收之影響」（2003）主張未來五年B2B交易對於營業稅收之平均影響率為17.4﹪，而B2C為15.47﹪。因而主張，未來無論是B2B或B2C交易，皆將對於我國營業稅收造成正向影響，其中以B2B交易之影響較為顯著。另陳香梅、賈志豪（2000）「電子商務下之租稅議題及稅收損失估計」主張1999年營業稅稅收損失金額為3.8億元新台幣。本研究則利用政府公開之各項資料，如國民所得、上網人口、上網購貨金額（B2B、B2C）與營業稅稅收之間的關係，利用相關分析、變異數分析、迴歸分析等驗證電子商務對營業稅收之影響為一參考值，而採質化研究，實證研究結果發現，其影響並不嚴重，但仍需密切關注其後續之發展。

關鍵字

電子商務 ； 加值稅 ； 常設機構

並列摘要

VAT in Taiwan is one of the multi-stage sales taxes during the e-commerce environment. It is the same problem as many other countries, they cannot easily find out the real person of the sales and neither to find the buyers. Also it is difficult to realized the digital goods and the intangible goods, therefore, for the tax authority can not find the real one as the taxpayer, levy the taxes became more and more difficult, however, it is real like the other literatures say that the government revenue will loss a lot?

There are two significant writers edited two different result about the
Influence between the e-commerce and the revenue of VAT. One is Chen hsin-mei and Chia zi how, another is Shan pei-ling, the previous mention that the tax revenue will slightly down about only 0.38 billion NTD. According to Shan, however, it is a grate different, she point out that the lose of tax revenue will hit the 17.4% in B2B and the 15.47 % in B2C. This these will stand for the previous, but the research and method is different .The write will take the ANOVA to check it out first and use the qualitative research later on.

並列關鍵字

E-commerce ； Value-added tax(VAT) ； Permanent establishment

參考文獻

1.林曉娟(2000)，「電子商務對我國加值稅之衝擊」，中原大學會計研究所碩士論文。

5.Goolsbee, Austan. and Zittrain, Jonathan (1999), “Evaluating the Cost and Benefits of Taxing Internet Commerce.”， National Tax Journal Vol.LII, No.3,pp.413-428.

6.Goolsbee, Austan (2000), “Internet Commerce, Tax Sensitivity, and the Generation Gap,” Tax Policy and the Economy 14, pp.45-65.

10.OECD (2002), “VAT & Electronic Commerce,” Korea-OECD Multilateral Tax Center.

11.Tanzi, Vito. (2000), “Globalization, Technological Developments, and the Work of Fiscal Termites,” IMF Working Paper, WP/00/181. Available at (http://www.imf.org/external/pubs/ft/wp/2000/wp00181.pdf)