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標題: | 網路訂房平臺交易課徵所得稅之研究 A study on the Income taxation of Online Booking Platforms Transaction |
作者: | Chiung-Yi Huang 黃瓊誼 |
指導教授: | 柯格鐘(Ke-Chung Ko) |
關鍵字: | 網路訂房平臺,平臺經濟,跨境電商,營業利潤,常設機構,來源所得, online booking platforms,platform economy,cross-border,business profits,permanent establishment,source income, |
出版年 : | 2020 |
學位: | 碩士 |
摘要: | 近來因旅遊業的興起,帶動跨國訂房平臺網站的崛起,此種新興的商業模式,為企業經營帶來全新的變革,但同時也對各國現有課徵所得稅體系帶來極大的衝擊,此涉及全球目前最火熱的境外電商課徵所得稅議題,亦即傳統稅制如何因應數位電子商務的交易型態。為此,OECD於2013年提出「防止稅基侵蝕與利潤移轉」行動方案之一,首先即為「處理數位經濟的稅務挑戰」,其指出制定合宜的數位經濟稅務規範,為數位經濟世代首應處理之課題,各國因應該行動方案內容均如火如荼展開相關稅務規範的制定與修正,而我國順應數位經濟課稅之國際潮流,先於民國105年12月28日修正公布加值型及非加值型營業稅法部分條文,明定在臺無固定營業場所而有利用網路銷售電子勞務予境內自然人之境外電商業者,應於我國辦理稅籍登記及報繳營業稅,並自106年5月1日施行;為健全境外電商課稅制度,在所得稅方面,於107年1月2日發布外國營利事業跨境銷售電子勞務課徵所得稅規定,明定境外電商課稅方式,為全球首創針對跨境電商銷售電子勞務課徵所得稅之國家。 惟跨國線上訂房網站琳瑯滿目,每個交易經營模式不盡相同,我國目前境外電商課稅新制,是否足以規範及適用在複雜交易型態的網路訂房平臺上,本文因有感於目前電子商務平臺快速的發達,尤其網路訂房平臺已佔據旅遊市場不可動搖的地位,公平的稅制將有助於網路訂房平臺的持續發展,因此本文希望透過從網路訂房平臺經營模式分析,探討我國目前境外電商課徵所得稅新制之適宜性,期藉由獲得具體之結論並提出可行性方案,作為未來政策研議及修法之參考,以期我國建置更完善的課稅制度,提升我國在國際上經濟競爭力。 Recently, the development of the tourism industry brings multinational booking platform websites to grow up. The emerging business model brings changeable of business management, at the same time it brings a great impact on the existing taxation system of various countries, which involve the popular issue of taxation of the income tax on cross-border electronic services in the whole world, and how the traditional taxation system responds to the transaction type of digital e-commerce. Therefore the OECD gives the proposal that one of the action plans which is “Base Erosion and Profit Shifting” (BEPS) in 2013 is “Addressing the Tax Challenges of the Digital Economy” firstly. It indicates that the formulation of an appropriate digital economy tax norm is the primary of the digital economy. So all countries widely makeup and modify relevant tax regulations according to the content of BEPS. To follow the international trend of tax of the digital economy, our county revised and announced part of the “Value-added and Non-added Business Tax Act” on December 28, 2015. Some of which stipulate that offshore electronics service suppliers having no fixed place of business with the territory of Taiwan use the internet to sell electronic services to domestic individuals shall apply for taxation registration and declare business tax in Taiwan, and have come into effect from May 1, 2017. The regulations on the taxation of cross-border sales of electronic service by foreign-profit enterprises for improvement were announced from Jan 2, 2018. The tax method of cross-border electronic services used by selling electronic platform in our country was firstly made over the word. However, there is a wide variety of multinational online booking websites, and each transaction has a different business model. Whether our country’s “Tax on Cross-Border Electronic Services” is sufficient to regulate and apply to online booking platforms. This article is based on the rapid development of e-commerce platforms. In particular, online booking platforms have occupied an unshakable position in the tourism market. A fair taxation system will help the continuous development of the online booking platforms. Therefore, this article hopes to explore our country’s current situation through the analysis of the operating model of the online booking platforms. The suitability of the new taxation system for cross-border electronic service is expected to be obtained by getting concrete conclusions and proposing feasible plans, which will serve as references for future policy discussions and amendments followed by establishing a more complete taxation system and enhancing international economic competitiveness. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/19698 |
DOI: | 10.6342/NTU202003520 |
全文授權: | 未授權 |
顯示於系所單位: | 法律學系 |
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U0001-1508202015432600.pdf 目前未授權公開取用 | 4.17 MB | Adobe PDF |
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