| Summary: | 碩士 === 中華大學 === 科技管理學系(所) === 96 === With the popularization and application of developed internet network and technology, the government all around the world, in order to improve the national whole competitiveness, actively promote e-government; utilize the network to offer more convenient services. In April 28th, 2003, Certificate Authority of MOI began to provide services to the public and authorize the Citizen Digital Certificate (CDC) officially, leading Taiwan to a new digital era. CDC embraces digital signature and the public key. CDC is an intelligent IC card that includes digital signature and public key, and all the personal information are protected by encryption. Moreover, it is time-saving and convenient for the users to enjoy the government e-service online safely. However, from the statistics on the comprehensive income tax in recently 2005 and 2006, the total number of CDC using are 288,433 and 431,125 nationally, accounting for the total number reported 5,206,624 and 5,254,859 of 5.53% and 8.20%. The rate of CDC online income tax filling is still low. The main purpose of this research aims to discuss the cognition, consideration and expectation of the taxpayer when they choose CDC filling in online income tax. In addition, the research constructs its attribute analysis models, via factor analysis and cluster analysis, in order to categorize the interviewed taxpayer and find out their attribution. Through the analysis result of the 664 valid questionnaires, 5 factors are summarized from the 30 questions with regard to the CDC online income tax filling. Besides, the five factors are named in accordance with its factor load matrix as “the information searching factor”, “the safety and convenience factor”, “the operational education factor”, “the price factor” and “the card managing factor”. Furthermore, the author will carry out the cluster analyze according to these five factors and then, classify and determine the attribute of the taxpayers in accordance to the final central point. Consequently, these 664 taxpayers are categorized into 8 groups. Finally, the discrimination analysis is undertaken and it is proved that the correct identification rate is up to 98.2% after categorizing the taxpayers into 8 groups. The result of study can be considered as a practical strategy reference for the government in planning to increase the rate of utilization of CDC.
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