| Summary: | 碩士 === 國立成功大學 === 會計學系 === 104 === Rapid development in technology has resulted in the prosperity of e-commerce, and has changed the traditional transaction patterns and business models. Online shopping by using foreign e-commerce websites or platforms has become very popular nowadays. However, despite the rapid growing of cross-border e-commerce transactions, our national revenue does not increase in proportion. Tax evasion methods, like dishonest declaration of the importing commodities’ value, shipping by breaking down large packages into smaller packages, etc. have resulted in serious loss of customs tariff, excise tax and so on.
This study commenced at defining e-commerce and analyzing relevant tax items. The author also conducted in-depth interviews of personnel from relevant competent authorities and therefore was able to provide information on the ongoing investigation of the Ministry of Finance and problems they were encountering from every aspect. After that, a survey was carried out using questionnaires to analyze public opinions on this issue. Furthermore, by realizing the first target of the e-commerce investigation program in Taiwan was the Taobao, this study also made a case study on it and discussed the key elements of the current taxation mechanism to Taobao. By doing this, the author expected to look closer into the core problems of the current practice. The last chapter concluded the results from the aforementioned research methods, listed problems encountered in every dimension of taxation on cross-border e-commerce transactions, delivered the author’s viewpoints and proposed ways to improve the current tax collection techniques, wishing to make some contributions to a fairer tax collection system.
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