論數位經濟下的營業利潤課稅：以稅捐構成要件為展開

Abstract

數位經濟係源自於資訊通訊科技的高度發展，並與企業營運相結合所產生，這樣嶄新的商業模式，不僅為企業經營及獲利方式帶來全新的變革，也對傳統營業利潤的所得課稅體系帶來極大的衝擊。OECD在BEPS第一號行動方案：解決數位經濟之稅務議題報告中指出，數位經濟對直接稅帶來的挑戰主要在於「關聯度」、「數據」、「所得定性」等三個面向，雖已辨識出問題所在，然該等稅務議題的討論多著重於國際間政策擬定層次，其與我國營業所得課稅規範，包括所得稅法、租稅協定與相關解釋函令間之關係及帶來之衝擊為何，又該如何將該等稅務議題置於我國既有營業所得課稅體系之框架下討論並尋求解方，卻少有較完整之討論。因此，本論文即分別以我國營業利潤課稅之稅捐構成要件開展各章，並由現行法規範及實務見解出發，先釐清其意義及理論背景；接著引入數位經濟元素，觀察、分析其對於既有規範帶來的挑戰，並在最後整合各章討論成果，綜合國際間提出因應方案優缺之評析，嘗試提出解釋及立法論上的建議。

Digital economy is a new kind of business model derived from the combination of the progress of information and communication technology and the operation of enterprises. This brand-new business model not only changes the way enterprises conduct their business and make money, but also brings unprecedented challenges to the traditional system of the taxation of business profits. In their BEPS action 1 report: Addressing the Tax Challenges of the Digital Economy, the OECD indicated the main policy challenges raised by the digital economy in the area of direct taxation is related to nexus, data, and characterization. However, the way that the OECD report discussed theses issues mostly focused on the level of international policy making, rather than the influences on the Taiwan income tax law. Thus, this thesis will discuss theses issues based on the elements of taxation of business profits in Taiwan, articulating the regulations and theories, then investigating the challenges digital economy brings to. Finally, this thesis will conclude all the achievements and try to make suggestions on the legal interpretation and propose the framework of legislation of the taxation of business profits in the digital age.