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研究生:黃碧鈺
論文名稱:電子商務下消費稅課稅機制之可行性研究
論文名稱(外文):A feasibility study on tax collection mechanism of consumption tax in E-commerce
指導教授:林進財林進財引用關係
學位類別:碩士
校院名稱:國立交通大學
系所名稱:經營管理研究所
學門:商業及管理學門
學類:企業管理學類
論文種類:學術論文
論文出版年:2002
畢業學年度:90
語文別:中文
中文關鍵詞:電子商務課稅機制租稅數位產品常設機構
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網際網路的蓬勃發展促使電子商務活動的興起,而電子商務的發展改變了傳統經濟活動的觀念,因而產生了新經濟的思維。使得傳統交易方式之外,新興了一種遠距離之交易行為。許多的個人或營利事業單位紛紛在網路上架設網站,提供消費者另一種消費型態的購物方式,而此類交易行為皆是電子商務發展所帶來的影響。
由於電子商務環境及交易之性質特殊使然,雖運用網際網路可節省大量的成本,其交易市場也較傳統交易方式下為大,然稅務機關提供網際網路申報納稅之措施,亦對徵、納雙方均有裨益。惟網際網路之各種特性,也延伸出電子商務交易課稅問題。使得人們對納稅依從性(tax compliance)有所衝擊,逃、漏稅之機會亦有所增加,稅務機關執行課稅之能力受到了相當程度之衝撃。
電子商務交易課稅問題,是指電子商務所提供之商品及勞務應如何課稅?因此,本研究將提供各國適用何種電子商務消費稅課稅機制之可行性解。
中文摘要 ……………………………………………………………… i
英文摘要 ……………………………………………………………… ii
誌謝 ……………………………………………………………… iii
目錄 ……………………………………………………………… iv
圖目錄 ……………………………………………………………… vi
表目錄 ……………………………………………………………… vii
第一章 緒論…………………………………………………… 1
1.1 研究動機……………………………………………………… 1
1.2 研究問題與目的……………………………………………… 2
1.3 研究方法……………………………………………………… 3
1.4 研究架構與流程……………………………………………… 3
1.5 論文結構……………………………………………………… 4
第二章 文獻探討……………………………………………… 6
2.1 國際政府之因應對策………………………………………… 6
2.2 國內、外組織及學者之研究………………………………… 6
2.2.1常設機構…………………………………………………………… 7
2.2.2所得類別…………………………………………………………… 8
2.2.3稅務行政…………………………………………………………… 8
2.2.4租稅政策原則……………………………………………………… 9
2.2.5消費稅課稅機制…………………………………………………… 9
2.3 評估模式……………………………………………………… 10
第三章 電子商務租稅議題…………………………………… 12
3.1 電子商務之國際租稅趨勢…………………………………… 12
3.2 所得稅議題…………………………………………………… 14
3.2.1常設機構概念……………………………………………………… 15
3.2.2所得類別之歸屬…………………………………………………… 21
3.3 消費稅議題…………………………………………………… 25
3.3.1銷售稅及使用稅…………………………………………………… 26
3.3.2加值稅……………………………………………………………… 27
3.4 關稅議題……………………………………………………… 31
頁次
3.5 個案探討……………………………………………………… 34
第四章 消費稅課稅機制……………………………………… 40
4.1 電子商務對消費稅之挑戰…………………………………… 40
4.2 稅務行政……………………………………………………… 41
4.2.1電子商務下稅務行政之探討…………………………………… 41
4.2.2電子商務之消費稅租稅政策…………………………………… 47
4.2.3消費賦稅之探討………………………………………………… 49
4.2.4網際網路交易之種類…………………………………………… 51
4.3 交易消費地之認定…………………………………………… 52
4.4 課稅機制……………………………………………………… 54
4.4.1自行報繳制度……………………………………………………… 54
4.4.2非居住者註冊登記制度…………………………………………… 55
4.4.3就標的物貨價及移轉時加值課稅制度…………………………… 56
4.4.4信賴第三者之扣繳制度…………………………………………… 57
4.5 彙總分析……………………………………………………… 58
第五章 消費稅課稅機制之評估……………………………… 69
5.1 現行消費稅課稅機制評估方式……………………………… 69
5.2 消費稅課稅機制評審方式…………………………………… 69
5.2.1實施課稅機制須配合之相關措施………………………………… 69
5.2.2課稅機制評估要點之建立………………………………………… 70
5.2.3評估模式…………………………………………………………… 74
5.2.4課稅機制評估之計算分析………………………………………… 82
5.3 小結…………………………………………………………… 82
第六章 結論與建議…………………………………………… 88
6.1 結論…………………………………………………………… 88
6.2 建議…………………………………………………………… 90
參考文獻 ………………………………………………………… 92
參考線上文獻 ………………………………………………………… 93
附錄5.1 ……………………………………………………………… 98
附錄5.2 ……………………………………………………………… 99
附錄5.3 ……………………………………………………………… 113
圖目錄       
頁次
圖1.1 研究流程…………………………………………………………………… 4
圖4.1 網際網路交易之種類……………………………………………………… 52
圖4.2 自行報繳制度……………………………………………………………… 55
圖4.3 非居住者註冊登記制度…………………………………………………… 56
圖4.4 就標的物貨價及移轉時加值課稅制度…………………………………… 57
圖4.5 信賴第三者之扣繳制度…………………………………………………… 58
圖4.6 金融機構扣繳制度………………………………………………………… 58
圖4.7 電子商務交易之基本要素………………………………………………… 65
圖5.1 SQL Server資料庫之建立………………………………………………… 72
圖5.2 SQL Server資料庫之內容………………………………………………… 73
圖5.3 評估者進入消費稅課稅機制系統………………………………………… 73
圖5.4 語意模型A之歸屬函數…………………………………………………… 76
圖5.5 語意模型B之歸屬函數…………………………………………………… 76
圖5.6 語意模型C之歸屬函數…………………………………………………… 77
圖5.7 語意模型D之歸屬函數…………………………………………………… 77
圖5.8 語意模型E之歸屬函數…………………………………………………… 78
圖5.9 語意模型F之歸屬函數…………………………………………………… 78
圖5.10 語意模型G之歸屬函數…………………………………………………… 79
圖5.11 語意模型H之歸屬函數…………………………………………………… 79
圖5.12 語意模型I之歸屬函數…………………………………………………… 80
圖5.13 語意模型J之歸屬函數…………………………………………………… 80
圖5.14 解模糊法示圖……………………………………………………………… 81
圖5.15 評估消費稅課稅機制系統………………………………………………… 83
圖5.16 登入相關資料於消費稅課稅機制系統…………………………………… 84
圖5.17 自行報繳制度之評估……………………………………………………… 86
圖5.18 非居住者營業人註冊登記制度之評估…………………………………… 86
圖5.19 就標的物貨價及移轉加值課稅制之評估………………………………… 87
圖5.20 金融機構扣繳制度之評估………………………………………………… 87
表目錄       
頁次
表4.1 課稅機制之評估…………………………………………………………… 67
表4.2 課稅機制下各角色之責任歸屬…………………………………………… 68
表5.1 相關配合措施合成評估之權重…………………………………………… 70
表5.2 相關配合措施與課稅機制間之評估權重………………………………… 71
表5.3 課稅機制整體評估項目之評比與權重…………………………………… 71
表5.4 評估評比權重值之區間…………………………………………………… 72
表5.5 評估項目程度之模型與權重值…………………………………………… 75
表5.6 評估之權重………………………………………………………………… 82
表5.7 評估者程度之權重值(J模型)…………………………………………… 83
表5.8 評估者程度之權重值(J模型)…………………………………………… 83
表5.9 評估者程度之權重值(J模型)…………………………………………… 84
表5.10 評估者程度之權重值(J模型)…………………………………………… 84
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[57] 毓寧組 (2000). “The Impact of Digital Money on The Current Financial Market and Conduct of Stabilization Policy,” available at (http://home.kimo.com.tw/ju-line/finalport.htm)
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