Taxation Issues of Internet Cross-Border Transaction for Online Booking Websites

• Main Authors: CHEN, YU-LIN, 陳裕霖
• Other Authors: LIN, CHING-HSIANG
• Format: Others
• Language: zh-TW
• Published: 2018
• Online Access: http://ndltd.ncl.edu.tw/handle/2883d5

碩士 === 國立高雄第一科技大學 === 會計資訊系碩士班 === 106 === With the advent of the digital age, multinational booking websites have begun to integrate their industry chains for tourism, and various operators have competed for potential profits that are different from the traditional business model of physical trade. Cross-border e-commerce platform operators assist hotel operators in various countries to sell accommodation services to earn generous profits all over the world, therefore, the governments of all countries are bound to conduct a long-term tax operation. This study classifies cross-border e-commerce transactions into commission and spread types, and service buyers into domestic and foreign kinds. Investigating the various collection and payment procedures of different transactions, we found that hotel operators and booking websites should be eligible for tax obligations of business tax and profit-seeking enterprise income tax. We also determine the tax base and calculate the tax burden through case simulation. The results of this study show that (1) the overall tax burden of spread-type trading model is lighter, and (2) if the service buyer is a profit-seeking enterprise, organization, institution, or entity within the R.O.C., foreign hotel operators have a lighter burden on the tax.