電子商務發展與其衍生之租稅法律問題研究

The Developement of Electronic Commerce and Its Related Tax Issues

洪派緯(Pai-Wei Hung)

指導教授 ： 馮震宇

中原大學/商學院/財經法律研究所/碩士(2002年)

https://doi.org/10.6840/cycu200200165

摘要

電子商務快速的發展帶來相當多的新問題，其中有關電子商務之發展與各國政府稅收的問題，即是對於電子商務應否課稅與如何課稅的問題。同時隨著知識經濟的興起，各國經濟活動的重心已逐漸從傳統以有體財產之生產、銷售與消費為主的商業模式，轉變為以無體財產為主的數位化知識與知識資產之生產、銷售與消費為主的商業模式，且在網路上的交易金額每年都以倍數方式成長，在在顯示出電子商務的網上交易已經漸漸的影響與改變了傳統交易模式。
近年來，由於網際網路商業交易的盛行，基於電子商務的特性，企業透過網路在某一個稅務管轄區內進行商品或勞務交易時，並不以有形的存在作為交易完成的必要條件，此與傳統上有關課稅管轄權的規定產生重大的差異性。企業可利用網路世界中無國界的限制，發展出新的逃漏稅方式，此勢必造成關稅、營業稅及所得稅等稅基的流失與稅務行政在稅捐稽徵的挑戰。
在這種新興的知識經濟環境中，亦衍生了一些新的問題，那就是傳統的稅制原則與其所依據的稅基，是否仍然可以有效因應此種新興的知識經濟的發展，以及租稅公平與中立原則應如何維護等問題。這些問題，在全球電子商務的環境下，更形嚴重，都有待全球全體一致的解決。有鑑於此，在國際租稅討論中，電子商務交易行為所引發的課稅問題引起歐美各國家、世界組織如OECD或WTO及專家學者的重視，並積極的研究探討以尋求解決之道。
我國電子交易的發展亦隨著世界的發展趨勢，以極快的速度成長中；在不久的未來，電子商務交易所產生的課稅問題也會在我國產生，相同地，我國的稅務稽徵機關也會與其他各國一樣面臨電子商務交易的稅務稽徵問題，全球化的電子商務將不可避免的影響著我國的租稅制度，也使得我國更應該注意此一議題的發展與國際間的共識。
本研究將參考歐、美、新加坡各國與國際組織如OECD、WTO等所提供的報告或建議，探討電子商務對於傳統課稅觀念與課稅技術所造成的衝擊，並嘗試在我國稅法的制度下，研討電子商務的發展對稅務行政、消費稅、所得稅及關稅的挑戰，據此提出各種可能的因應解決方法，以供稅務機關未來稅務徵收的參考，並同時確保電子商務的發展與公平的稅收。

關鍵字

租稅政策 ； 國際租稅 ； 電子商務

並列摘要

The rapid development of the “E-Commerce” has derived many unconventional issues. Among all the newly emerged issues, one that closely relevant to the future of the E-Commerce and national revenues is the thorny issue of E-Commerce taxation, i.e., whether E-Commerce shall be taxed as the conventional business and, if the answer is affirmative, how to tax those on line transactions. With the advancement of the Knowledge Economy, the focus of economic activities has moved from tangible assets to intangible assets. The merging of the E-Commerce and the “Knowledge Economy” has also made the tax issue more important than even, especially in the digitized products and services areas. Consequently, whether the conventional tax principles and tax basis can still apply to the E-Commerce and Knowledge Economy has also attracted the attention of national governments and international organizations.
Intense application of internet upon business trade becomes eroding tax revenue bases. Use of the internet sources to conduct commercial transaction is still in its infancy in Taiwan， however a noticeable reduction on tax base will be seen in the near future and many challenges to tax administration. The internet offers businesses opportunities to provide their products and services in a jurisdiction without having a physical presence. As the taxing jurisdiction is based on concepts such as residency，source and permanent establishment which have an important element of physical or territorial nexus with a taxing jurisdiction，the reliance on these concepts in an internet environment may create uncertainty and ambiguity foe electronic commerce and tax administration.
How the conventional tax principles can apply in the future and how to effectively maintain the fairness of taxation, therefore, has become a common issue for all participants in this E-Commerce world. It is obvious that no single country can determine the outcome of such question. The best solution shall be through international efforts.
This research will explore the impacts of electronic commerce on traditional taxation principle. In addition，the rise of electronic commerce threatens to upset the tax balance that exists between importing and exporting states. Consequently，it needs to examine the consumption tax treatment and imposition of customs duties of electronic commerce.

並列關鍵字

electronic commerce ； taxation

參考文獻

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