發票電子化對廠商財稅事務之影響研究

Abstract

電子發票是一種建立在資訊技術基礎上的交易憑證與作業模式，藉由電子發票記錄買賣商方的交易資訊，並連結營業稅課徵及營業事業所得稅記載憑據。當過去傳統紙本發票走向電子化後，除了表面上節省傳統紙張的印製與儲存成本外，最大的改變在於發票有關的電子資料處理及作業流程，已與過去截然不同。本研究聚焦於發票載體的電子化，對於仰賴發票進行的稅務申報、帳務處理、憑證查核等作業，所帶來的實際衝擊與影響。 研究透過對中小企業廠商進行量化問卷調查，以便從實務應用經驗中了解廠商對引進電子發票的態度，並探討電子交易資料處理特性，以及採行電子發票對於財稅事務所造成的影響。本研究共取得110個有效樣本，受訪廠商中已使用電子發票的比例僅占5.6%，顯示電子發票的普及性仍不高。對於發票電子化所帶來的影響，廠商普遍認同電子發票無紙化的好處與便利性，但更顧慮電子發票會改變原有的作業習慣，導致增加資訊技術與學習成本，甚至衍生查稅的風險。 再者，電子發票對財稅事務所帶來的影響，在廠商所屬的產業類別、憑證作業數量多寡與交易型態上並未有明顯差異，顯示廠商對電子發票的採行態度，仍回歸電子發票的實際特性為主要考量。

The electronic invoice records the seller's and buyer’s transaction information and maintains documents on-line for determining the business tax and business income tax. With the change from paper invoices to electronic records, in addition to saving costs of paper printing and storage costs, the biggest change is the invoice-related electronic data processing and workflow, which have become completely different from those in the past. This study focuses on the change electronic invoice, reliance on invoices for tax declaration, accounts handling, checking of vouchers and other operations, brought about by the actual impact and effect. This study aims to investigate the attitudes of manufacturers toward the introduction of electronic invoices to explore their practical application experience in the impact of electronic invoices on the process of tax accounting and the tax audits. A total of 110 sample observations were obtained, but only 5.6% of the respondents had used electronic invoices, indicating that the popularity of electronic invoices is still not high. With regards to the impact of the electronic invoice, manufacturers basically agree with the advantages and convenience of the paperless e-invoice , but are more worried that the electronic invoice will change the formerly standard operating practice, resulting in increased costs of information technology and learning, and risks of paying more taxes derived by the e-invoice system. Moreover, the impact of electronic invoices on the treatment of accounting and tax exists no significant difference between different industries, the number of invoices firms issued, or transaction types, indicating firms’ attitudes toward electronic invoices are mainly determined by the practical features of electronic invoices.