The study on E-Commerce Transaction Tax Cognition

• Main Authors: Huang,Hsiao-Ling, 黃小玲
• Other Authors: Lee,Yi-Kun
• Format: Others
• Language: zh-TW
• Published: 2016
• Online Access: http://ndltd.ncl.edu.tw/handle/02257098673575721434

碩士 === 銘傳大學 === 財務金融學系碩士在職專班 === 104 === This study is to explore the cognition of tax officials and online friends for E-commerce transaction tax policy, law and practice in E-commerce environment. And to discuss the derived topic of E-commerce transaction, then try to make some suggestions. By using questionnaire survey, this study took m-commerce transaction tax policy implementation as the research target, a total of 700 questionnaires delivered (200 samples of tax officials, and 500 of online friends). 646 questionnaires were collected (196 questionnaires of tax officials, and 450 of online friends), and acquired 637 effective questionnaires (196 of tax officials, and 441 of online friends). Used SPSS statistical software, and employed statistical analysis with the methods of descriptive statistics and correlation analysis. Research conclusions are as follows: 1. For the objective achievement scale cognition of E-commerce transaction tax policy, the questionnaire participants hold high affirmation on policies conform to the tax equity, and it is acknowledged widely that policy can effectively prevent the effect of tax evasion. The tax officials normally conform to the principle of neutrality. 2. For customer support, the survey respondents have fully participation and understanding in policy content. 3. For laws and regulations and collection technology, tax officials have a certain reservation on self-professional competence affirmation. According to the results, four suggestions are provided as follows: 1. The government should strengthen the strategy of policy propaganda. 2. It is necessary to review the current on-the-job training mechanism, strengthen the professional competence of tax officials, and to establish the confidence in implement policy. 3. The government should emphasis on checking online transaction behavior to build a fair and reasonable tax environment. 4. The government should take the scientific method to collect information on taxation, improve audit performance and reduce the workload of personnel.