電子發票企業導入及系統改善之研究

The Study on the Adoption and System Improvement of Electronic Invoice

黃耀文(Yao-Wen Huang)

指導教授 ： 陳大正

國立虎尾科技大學/管理學院/資訊管理研究所在職專班/碩士(2012年)

摘要

電子商務交易具有突破疆界的特性，同時也縮短了消售者與消費者間的距離，甚至顛覆了傳統行銷通路。企業之間互相運用資訊科技和網路進行商業活動。透過電子資料交換（Electronic Data Interchange，EDI）等技術，發展上中下游企業間的資訊整合，縮短交易流程，提升整體競爭力。然而整體產業金流與資訊流當中，「電子發票」佔有舉足輕重之地位，在政府重要施政計畫裡，「推動電子發票制度」亦成為發展電子商務之具體推動措施，財政部於八十九年十一月二十九日所公佈施行之「網際網路傳輸統一發票試辦作業要點」可說是我國電子發票制度之重大里程碑。
本研究之目的在於：(1)藉由剖析相關法令與約訪現行將電子發票運用於電子商務之企業，以實證檢驗傳統發票與電子發票之優劣；(2)以客觀、中立的角度審視徵、納雙方對於電子發票導入電子商務後之利弊得失；(3)透過深度訪談的方法，獲得最貼切的經驗與建議；進而提出建言供政府部門修法參考。並得出以下之結論與建議：
1、 建立一公正、安全之電子發票資料交換中心（或稱為共通平台），提供各加值中心所需資料交換與傳輸服務並利於稅務機關進行勾稽與統計分析。
2、 建請政府部門成立跨部會小組在制度面與法律面持續推動電子發票制度。

關鍵字

電子商務 ； 電子發票 ； 傳統發票 ； 電子資料交換 ； 產業金流

並列摘要

The e-commerce transaction has the characteristic of infinite border while also reducing the distance between sellers and consumers and even subverts the conventional marketing channel. Business activities are done among enterprises mutually using information technology and the network. Through Electronic Data Interchange (EDI), it develops information integration from upstream to downstream enterprises, reduces the transaction procedure and enhances overall competitiveness. However, the electronic invoice (e-invoice) plays a significant role in the overall industry cash and information flow. “Promotion of the e-invoice system” also becomes the concrete measure to develop e-commerce in the government important administration plan. “Trial Operation Rule for Transmitting Uniform Invoice by Internet” published and implemented by Ministry of Finance on November 29, 2000 is an important milestone of our national e-invoice system.

The research purposes are as follows:
1. Make an empirical test for the advantage and disadvantage of the conventional invoice and e-invoice by analyzing relevant decrees and requesting to discuss enterprises which apply e-invoices in e-commerce.
2. Examine merits and demerits of the levier and taxer in an objective and neutral angle after e-invoices are inducted into the e-commerce.
3. Acquire the most suitable experience and suggestions via in-depth interview and then present suggestions for reference to the government department.

Conclusion and suggestions acquired are as follows:
1. Establish a fair and safe e-invoice data exchange center (or called a common platform) to provide data exchange and transmission service required by every center and audit and make a statistic analysis in tax authorities.
2. Invite the government department to establish a trans-department group to continue putting the e-invoice system from the system and law.

並列關鍵字

e-commerce ； electronic invoicing ； traditional invoice ； electronic data interchange ； industry cash flow

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