The Study of Taxation on Cross-border Electric Commerce Sales

• Main Authors: TSENG,HSIN-HUI, 曾馨慧
• Other Authors: CHENG,YU-SHU
• Format: Others
• Language: zh-TW
• Published: 2017
• Online Access: http://ndltd.ncl.edu.tw/handle/v79k3t

碩士 === 開南大學 === 商學院碩士在職專班 === 105 === Due to the prevalence of mobile devices and the rapid development of internet, 98% of Taiwanese consumers have purchased products online. With the increase in Taiwanese consumers using internet to purchase products from foreign businesses, sales revenue abroad has increased gradually. Taiwan ecommerce businesses follow taxation principles. On the other hand, foreign ecommerce businesses are not required to follow these principles such that there are tax revenues lost. Therefore, how to solve the unfair competition between foreign and domestic ecommerce businesses will be the main subject of this study. Through interviews and literature analysis, we discover the hidden problems in ecommerce taxation. First, there are double standards to domestic and foreign ecommerce taxation. Second, due to the large volume of ecommerce business and transactions are usually limited to individuals, there is a lack of tax filing capabilities and concept. Current policy adopts review taxation principle, requiring the buyer to file business taxes themselves. Due to the high cost and privacy of internet transaction information, taxation becomes difficult. Finally, Taiwan is not requiring foreign businesses using ecommerce for individual transactions to file taxes leading to loss in taxation sources. From empirical analysis, this study suggests the following: 1. It is up to the businesses themselves to follow the tax registration rules. On current taxation businesses, it is possible to find the transaction proof through cash flow of businesses or banks performing the transactions. 2. To maintain fairness, foreign ecommerce businesses should follow the same rules as domestic ecommerce businesses. Once a specific business revenue is reached, foreign ecommerce businesses must find a domestic proxy to perform tax registration and file businesses taxes on their behalf. 3. Referring to EU or Korea, adopt a simple registration policy for foreign ecommerce businesses and design a simple registration and taxation platform such that businesses are more willing to file business taxes.