E-commerce and Third - party Transactions on Proxy Receipts and Disbursements of the Payment on the Impact of Business Tax

• Main Authors: HUANG, HUEY-YU, 黃惠瑜
• Other Authors: KENG, I
• Format: Others
• Language: zh-TW
• Published: 2017
• Online Access: http://ndltd.ncl.edu.tw/handle/78958919158615369897

碩士 === 崑山科技大學 === 企業管理研究所 === 105 === E-commerce digital economy has changed the modes of business operations and transactions. Traditional business contract, supply chain, and other transaction modes have been replaced, and that has caused impacts to current business tax system; and, hence, it brings significance challenges to tax authorities. At the mean time, with the growth of the e-commerce market, online shopping scale continues to expand, especially the auction website C2C transaction volume grows rapidly; therefore, traditional cash flow paying methods can not meet the consumers’ (buyers’) demands in multiple payment methods and the sellers’ demands in collecting payments. With emerging third-party transactions and payment flow module service providers to join this market, it enhances the transaction efficiency of both buyers and sellers; it uses digital virtual method to encrypt data, which makes it difficult for tax authorities to perform regular tasks from current taxable materials, and collect information such as business entity and sales amounts and so on. This research conducts analysis based on the case study of e-commerce, and discovers that C2C sellers use e-commerce and third-party payment as a channel to manipulate banks’ dummy head accounts to avoid investigation and evade tax. Therefore, C2C transaction modes give the opportunities for the registered business entity with tax paying obligations to falsely record sales amounts, and for the unregistered business entity to hide its sales amounts. This article advises that tax authorities to collaborate with the third-party transaction service providers using their information technology strength and combining with electronic invoice system; this would collect e-commerce transactions’ C2C transaction payment flow and third-party transaction service providers’ electronic invoice and other information, build tax collecting regulations for third-party transaction service providers and simplify e-commerce business tax registration process, avoid the business entity to evade tax using C2C modes, and secure business tax taxable base and national treasury.