A Study of Electronic Commerce Transaction on the Levy of Business Tax in Taiwan

• Main Authors: Ho-Ting Mu, 何丁木
• Other Authors: none
• Format: Others
• Language: zh-TW
• Published: 2007
• Online Access: http://ndltd.ncl.edu.tw/handle/82900828655905812097

碩士 === 逢甲大學 === 經營管理碩士在職專班 === 95 === Business tax is basis for industrial and commercial taxes. Since its imposition time is prior to income tax, good control of business tax can benefit imposition of income tax, which plays a major role on financial revenue of the country. So the prevalence of evasion of business tax by normal business entities is a serious problem on finance of the government. However, more serious evasion problem lies on electronic commerce, in which trade is done in a virtual manner, with few concrete vouchers and imposition tracks. Therefore, imposition of business tax on electronic commerce worth to be discussed with analysis of technical problems and reason of evasion. Purpose of this research are as following: 1.Summarize how electronic commerce works, and analyze what problem can it cause on business tax. 2. Find technical problems and bottlenecks of business tax imposition on electronic commerce. 3. Examine law and administration system of tax, and figure out a possible solution on difficulty of business tax imposition. 4. Solve the problems confronted on tax imposition of electronic commerce, make relationship between taxpayers and government better, make electronic commerce more legally fair, and improve imposition efficiency of business tax. Based on tax theories, this research examined electronic commerce development and tax imposition problems derived from electronic commerce. These issues are analyzed with deliberation of relative legislations and interpretations issued by Ministry of Finance. We focus on suitability of current tax system on electronic commerce, and analysis of administration of business tax imposition on electronic commerce. The result is some suggestions that may help to improve business tax imposition on electronic commerce: 1. Implement registration and management of taxpayer ID on electronic commerce. 2. Popularize use of uniform invoices. 3. Construct information collecting system of internet tax imposition. 4. Strengthen tax inspection on internet. 5. Revise tax-related laws, making them suitable for electronic commerce. 6. Build an uniform, complete electronic commerce system. 7. Provide electronic service to dispel obstacle of tax administration.