網路交易課稅政策之行評估

Implementation Evaluation of the Internet Transaction Taxation Policy in Taiwan

金世仰(Shin-Yang Chin)

指導教授 ： 張四明

國立臺北大學/公共事務學院/公共行政暨政策學系/碩士(2009年)

摘要

2004年政府宣佈網路交易行為必須依法課徵營業稅及所得稅，造成個人賣家極度恐慌。2005年國稅局展開查稅行動，要求拍賣網站提供特定會員註冊資料，但一度遭到相關網站的拒絕與不配合，政府與拍賣網站的對立關係急遽升高。2006年國稅局擴大查核面，進一步要求我國網域名稱管理機構提供所有網域名稱區域位址為「.com」的會員資料，該機構以違反個人資料保護法為由拒絕，國稅局則揚言開罰，在立法院引起喧然大波。
有鑑於我國為少數宣示將網路交易納稅課稅範圍並於2005年具體執行者，學術上對於該項政策的執行情形尚乏有系統的整理與探討。本研究以回應性評估，就目標達成度、顧客支持度、執行者的態度與意向及法令規章與稽徵技術等四個評估指標，運用文獻分析法、深度訪談法及問卷調查法等研究方法探求利害關係人的想法與真意，評估此一政策執行迄今的影響與面臨的問題，從而提出政策執行與修正的具體建議。
本研究依照上述研究方法進行交叉分析發現：
一、政策所揭櫫租稅公平的普世價值，莫之敢攖。
二、違章漏稅仍然嚴重，遏止逃漏成果有限。
三、對於租稅中立性議題，政府與業者立場分歧。
四、執行人員及業者對於政策參與及瞭解程度，普遍不足。
五、稽徵程序便利與否，影響顧客對於政策的支持度甚鉅。
六、上級及主管人員認為同仁對於政策具有認同感與使命感，執行人員則態度保留。
七、主管人員對於政策的重視程度高。
八、主管人員及執行人員對於工作負荷與業務影響程度，看法兩極。
九、多數賣家認為應訂定專責法規，部分執行人員則建議應彙整課稅規範。
十、雖僅三成執行人員自認具有專業知識與查核能力，惟多數賣家仍肯定其能力。
根據上述研究發現研提政策建議如下：
一、網路交易租稅宣導方式應力求創新與客製化。
二、強化執行人員在職訓練。
三、加強網路交易課稅查核，保障合法商家，取締違法逃漏。
四、建立與交易平台溝通及協調之機制。
五、以科技方法蒐集課稅資料，提昇查核績效，減輕同仁工作負荷。
六、營利事業使用網際網路公開資訊法制化。
七、彙整網路交易相關法令規定，訂定稽徵作業辦法或規範。
八、研議設立網路交易查核的專責單位之可行性。

關鍵字

政策評估 ； 執行評估 ； 網路交易 ； 網路拍賣 ； 營業稅 ； 電子商務

並列摘要

Individual dealers are panic when government announced that on-line transactions are taxable on Business Tax and Income Tax in 2004. By 2005, National Tax Administration (NTA) made the first move, consequent denial, incorporation, and even conflict are followed, including website owners refused to provide the essential data that NTA needs, such as specific user registration records. NTA, in 2006, expanding the auditing scope by requiring all member details from [.com] domain name administrators made the situation worse. These domain name administrators declined to fulfill NTA’s need for the reason of Personal Data Protection Regulation, which annoyed NTA to declare the possible incorporation penalty. It was debated fiercely at Legislative Yuan in the same year.
For the fact that we are one of the few countries that have decided to levy taxes on internet transactions and have practically enforced in 2005, academic research and evaluation on policy implementations are not available yet. This research is based on four evaluation criteria: Goal Achievement, Customer Supportiveness, Executive Attitude, Regulation and Collection Skill. By analyzing archives, deep interviewing, and questionnaires, this research inquires the very ideas behind the scene on mutual interest parties, estimates the impact of this policy and the critical problems until now, and figures out practical suggestions of implementation and amendment of the policy.

Conclusion of cross analyze by the above research methods:
1.Egalitarianism on this policy is no doubt a global value.
2.Tax evasion is severe, limiting the curbing effect.
3.Different explanation to tax neutrality by both parties, including government and dealers.
4.Degree of participation and understanding of the policy by enforcement officials and dealers are both low.
5.Whether taxation service is good or not, is critical to customer supportiveness.
6.High-ranking officials sympathize and recognize the calling more than enforcement officials.
7.High-ranking officials take policies more seriously.
8.High-ranking officials and enforcement officials deem whether there is an extra working burden to the existing business in a different way.
9.Most dealers propose the specific in-charged regulation, but some enforcement officials recommend the integration of current laws.
10.Most dealers agree the professionalism of enforcement officials, but only 30% of enforcement officials agree they are professional.
Suggestions recommended according to the above research:
1.Promotion of on-line transaction taxation needs to be innovative and customer-oriented.
2.Capacity building is needed for enforcement officials.
3.Strengthening auditing mechanism in order to protect legal businesses, detect delinquent affairs.
4.Establishing the communication and negotiation platform for transactions.
5.Collecting data through scientific methods for performance upgrading and workload reducing.
6.Legalizing open to the public criterion on on-line information accessed by the public sectors.
7.Inventing administration standards or regulations by integrating relevant laws on internet transactions.
8.Accessing the possibility to set up a responsible auditing unit for on-line transactions.

並列關鍵字

Policy Evaluation ； Implementation Evaluation ； On-Line Transaction ； On-line Deal ； Business Tax ； Electronic Commerce

參考文獻

李開台（2007），《課稅調查機關及其查得資料之使用界線》。國立臺灣大學法律學院法律學研究所碩士論文。

林利群（2005），《電子商務對營業稅稅收之影響－1999年至2004年的資料分析》。臺中健康管理學院國際企業學系碩士論文。

洪派緯（2002），《電子商務發展與其衍生租稅法律問題研究》。中原大學財經法律學系碩士論文。

Drucker,P.F.（1980）.”The Deadly Sins in Public Administration”, Public Administration Review, March-April, 1980：103-106

Fox, William F. & Matthew N. Murray（1997）.”The Sales Tax and Electronic Commerce︰So What’s New”, National Tax Journal 50(3)：573-606.