以租税公平及国家竞争力论电子商务课税之哲理 - 南华大学机构典藏系统.pdf

管理科學研究 Vol.1, No.1, 2003 第 19-30 頁 以租稅公平及國家競爭力論電子商務課稅之哲理 The Rationale of Taxation in Electronic Commerce from Taxation Equity and Competitive Advantages of Nations 1 2 陳淼勝 楊明玉 摘要 由於網際網路的發展，電子商務為個人與企業帶來巨大之變革。商業的虛擬化不但 大幅降低管理及行銷成本，同時也達成即時、便捷與私密等優點。無論是在商業模式或 在交易程序上，都對傳統產業帶來衝擊，然而，影響傳統產業與電子商務產業最大的一 個因素，卻是在租稅方面。因此，伴隨網路使用人口與商業網站的大量增加，交易電子 化所衍生之租稅問題也引起國際間的討論，如實質課稅主體與納稅人身分的不易確認、 課稅證據掌握與查核的不易、傳統交易中介者角色的消滅及國際課稅管轄權的劃分等問 題，都在在挑戰租稅的各種機制與觀念。然而，這些都是租稅執行面的問題，卻鮮少探 索網路交易是否課稅的問題？故應先追本溯源，在租稅課徵的觀念哲理層面之前提確定 後，再論租稅的執行面問題。本研究以『貢獻論』（陳淼勝 楊明玉 1999 ）中，政府對 環境投入的貢獻度及電子商務的運作對環境所造成的效益為立論主軸，從租稅公平的觀 點及國家競爭力的角度論電子商務的課徵哲理。 關鍵詞：電子商務、租稅、貢獻論、公共政策 Abstract Due to the developing of internet, Electronic Commerce has brought drastically change for people and enterprise. The business visualization not only decrease management and marketing cost but also with the advantages of speed, convenience and privacy. It is the challenge for the traditional industry no matter in business model or in trading process. However, the key effect that impacts the traditional industry and Electronic Commerce industry is in taxes. Therefore, following the increasing internet users and websites, the taxes problem that derived from the e-trading has arisen the argument in the world. It challenges the taxes function and concept, for example, the difficulty to identify the real tax object and payer , to get the tax evidence and inspect and the vanish of the traditional intermediate and the division of the right of international taxes control as well. However, those are the problems in taxes execution. It seems