| Summary: | 碩士 === 僑光科技大學 === 全球運籌管理研究所 === 98 === In the recent years, E-commerce transaction scale is flourishing as the internet advances rapidly. Extensive protest against the tax exemption of E-commerce transaction forces the government to face this issue of tax equity. The E-commerce transaction tax law was performed on May 5, 2005.
The law is based on the counterpart of physical stores. The main object of the law is to maintain the fair environment of transaction business. No additional tax burden is loaded on people. Nevertheless, since the information of the tax payers are not easily acquired according to anonymous and global features of E-commerce transaction, the derivative problems have upset the traditional tax system. E-commerce transaction grows up astonishingly every year, but the corresponding taxes such as business tax and profit-seeking enterprise income tax don’t increase proportionally; thus not only worsening government taxation, but also resulting in unfair levy compared to physical stores. Consequently, necessary studies should be done on the E-commerce transaction.
Three methods are used in this study：Document analysis, Case study and In-depth interview. First, through document analysis to probe the policies of E-commerce transaction internationally and to find the levy problems; then, by the study on investigation records of tax administration to prove the consistency of facts and documents; finally, opinions and data from specialists of tax are assembled and analyzed after in-depth interview. At the end of this study, some measures are proposed to benefit the business tax system of our nation. If the E-commerce transaction tax could be levied effectively, the corresponding expansion of tax basis will be beneficial to the financial mire of our government.
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