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標題: | 跨境電子商務營利事業所得稅之研究-以BEPS第一號行動計畫為中心 Study on corporate income tax for cross-broader E-commerce –BEPS Action plan 1 |
作者: | Shang-Hsuan Lin 林上軒 |
指導教授: | 柯格鐘 |
關鍵字: | 稅基侵蝕,跨境電商,營利事業所得稅,常設機構,數位常設機構,來源所得, BEPS,cross-broader E-commerce,business profit,permanent establishment,digital permanent establishment,source income, |
出版年 : | 2019 |
學位: | 碩士 |
摘要: | 數位經濟下,跨境電子商務交易型態之盛行,對於既有分配跨國營業利潤之所得稅課稅管轄權方式造成衝擊,亦加劇人為國際租稅規避情事。此等跨境電商導致之直接稅爭議於國際間備受討論,經濟合作暨發展組織於2015年發布稅基侵蝕與利潤移轉(Base Erosion and Profiting Shifting,BEPS)第一號行動計畫與2018年第二份中期報告,針對此爭議提出可能作為解決手段之稅制建議。本文將以該二報告為中心,全面性研究跨境電商造成之直接稅問題。
首先,釐清「數位經濟」與「跨境電子商務交易」之事實部分,探究新型態商業模式與傳統產業之價值創造模式產生何等變化,並進而如何影響課稅管轄權分配方式或人為租稅規避情事。接著,討論跨境電子商務交易於我國內國稅法之規範,包括從所得稅法、相關解釋函令與司法實務對各項租稅構成要件中主體認定、客體定性、來源所得判斷標準以及我國採行之扣繳制度做出評析。由於現行國際決定營業利潤課稅管轄權採取常設機構原則,又目前國際主流共識之解決手段為針對常設機構定義之再概念化,故本文將著重討論現行常設機構原則物理性質定義以及未來可能採行數位常設機構之概念。最後,在最終具全球共識之解決手段問世以前,經濟合作暨發展組織認為各國有實施單方面過渡性措施以解決目前跨境電商造成嚴重稅基侵蝕問題之必要,本文將介紹目前各國已制定或實施之過渡性立法。 期從以上完整之討論,釐清跨境電商造成之直接稅問題以及可能解決手段中各自不同之利弊,我國身為電子商務之高度市場國,可藉以制定更加完善稅制以達成公平課稅與促進國際貿易之國際稅法最終目標。 Under the digital economy, the prevalence of cross-border E-commerce transaction has had an impact on the way of distributing the income tax jurisdiction of multinational business profits, and has also aggravated the artificial evasion of international taxation. This direct tax disputes caused by cross-border e-commerce have been discussed internationally nowadays.Organization for Economic Co-operation and Development(OECD) released the “Base Erosion and Profiting Shifting (BEPS) Action 1:Address the tax challenges of digital economy” in 2015 and later the interim report in 2018,making advice that may be used as a solution. First, this thesis would clarify the factual part of the 'digital economy' and 'cross-border e-commerce transactions', and explore how the value creation model of the new-type business works, and how it affects the distribution of tax jurisdiction or artificial tax avoidance. Then, this thesis would discuss the regulation of cross-border E-commerce transactions in Taiwanese domestic tax law, including the income tax law, relevant interpretation letters and judicial practice,to evaluate the tax subject identification,object characterization,source income judgment criteria and adopted withholding system thoroughly. Additionally,current international tax law to determine jurisdiction of business profits adopts the principle of permanent establishment, and the current mainstream potential solution is to re-conceptualize the definition of the permanent establishment too.Therefore, this thesis focuses on the physical definition of the current permanent establishment principles and the concept of digital permanent establishment that may be adopted in the future. Finally, before the final global consensus solution came out, OECD believed that it is necessary for countries to implement unilateral transitional measures to address the serious tax-base erosion caused by cross-border E-commerce,so the thesis would introduce the current transitional legislation that countries have developed or implemented. From the above complete discussion, the thesis hope to clarify the direct tax problems caused by cross-border E-commerce and the different advantages and disadvantages of possible solutions. Taiwan is a high-market country of E-commerce, it is essential to formulate a complete tax system to achieve the ultimate goal of fair taxation and promotion of international trade. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/74842 |
DOI: | 10.6342/NTU201904258 |
全文授權: | 有償授權 |
顯示於系所單位: | 法律學系 |
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