臺灣博碩士論文加值系統

本文主要探討在實體商店間的既有競爭下，若零售業者引入了網路商店來與對手作競爭時，則對實體商店產生的衝擊和影響為何？由於近年來網路購物愈來愈成熟，也愈來愈受到人們歡迎，此一趨勢引起了零售業者的興趣，而紛紛經營起網路商店。因為網路商店具有高度便利以及廣大的潛在市場，網路商店的引入勢必對市場上原有的實體商店造成不小的影響。因此，本文除了由多種角度來分析網路商店的引入造成實體商店在生存空間上面臨威脅的情況之外，也分析了當政府對所有商店課徵銷售稅，而網路商店較實體商店易進行逃漏稅時，網路商店與實體商店在稅前與稅後利潤上的變化。

The aim of the paper is to investigate what impacts that offline stores will have on their existing competition as retailer firms introduce online stores to compete with rivals.Since online markets become much mature and prevalent recently,retailer firms catch up on the trends and operate online stores in succession.On account of online stores'' convenience and vast potential customers,the introduction of online stores must have a great influence on those offline stores that already in the market.Therefore,we analyze the threat that offline stores may confront with lots of perspectives after online stores’ introduction.In addition,under the circumstances that the government imposes sales tax on online stores and offline stores,we compare their after-tax profits with their pre-tax profits while online stores are vulnerable to evade taxation.

第一章 緒論 1
第一節 研究動機與目的 1
第二節 本文架構 3
第二章 文獻回顧 4
第一節 空間與電子商務之模型 4
第二節 電子商務 6
2.2.1 電子商務之相關介紹 6
2.2.2 網站服務品質 8
第三章 理論模型 10
第一節 模型假設與設定 10
第二節 店面型態一 13
第三節 店面型態二 15
第四節 銷售稅下的分析 26
第四章 結論與建議 32
參考文獻 34

圖次

圖 3-1 店面型態一之關係 11
圖 3-2 A、B與DA、DB之關係 15
圖 3-3 DA與DB的銷售市場 17
圖 3-4 DA利潤與網路外部性之關係 24
圖 3-5 A利潤與網路外部性之關係 25
圖 3-6 DB利潤與網路外部性之關係 25
圖 3-7 B利潤與網路外部性之關係 26

中文部分
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理研究所碩士論文，中華民國八十九年六月。
2. 邱暉(2003)，「建立並分析網路商店的成本模式─以B2C實體零售業為例」，
國立成功大學資訊管理研究所碩士論文，中華民國九十二年六月。
3. 孫錦煌、蔡雅玲(2006)，「電子商務」，台灣：滄海書局。
4. 楊正宏(2000)，「電子商務之經營策略 (EC Management Strategy)」，台灣：文
魁資訊股份有限公司。
5. 陳湘揚(2007)，「電子商務概論─輕鬆快樂的學習與開店」，台灣：博碩文化
股份有限公司。
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台灣：財團法人資訊工業策進會資訊市場情報中心(MIC)。

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