Value-Added Business Taxation on Cross-Border Electronic Commerce: Digital Platform as an Example

  • 陳 勁帆

Student thesis: Doctoral Thesis


With the rapid progress of technology and the rise of cross-border electronic commerce traditional business transaction models and Value-added and Non-value-added Business Tax Act have been severely impacted Consumers no longer need to conduct transactions through physical stores and use the Internet to shop online In addition to tangible goods the category also includes intangible labor services Therefore cross-border electronic commerce companies in various countries have tried their best to expand the market to foreign countries and Taiwan is no exception However Article 1 of my country's Business Tax Law restricts the object of business tax to“the territory of the Republic of China” “sales of goods or labor services and imported goods” Does it mean that imported labor services are not included in the scope of business tax? Although Taiwan has passed the revised business tax law published on December 28 2016 the“Code of Business Tax on Internet Transactions” issued on May 5 1994 and the Ministry of Finance on April 24 2017 Decree No 10600549520 stipulates and issued the“Cross-border Electronic Labor Services Taxation Business Tax Regulations” which has solved all the problems arising from early cross-border electronic commerce How to include foreign business operators who do not have a permanent establishment in Taiwan to be included in the scope of Taiwan's tax donation body but did not realize that Article 1 of Taiwan's Business Tax Law missed the regulation of“imported labor services”in Taiwan's tax donation The object is a non-cognitive legal loophole which led to the Uber case The practice of dealing with the case is to continuously expand the scope of taxation covered by the meaning of the article through“interpretation” This article is based on the legal basis of business tax By introducing the concepts types attribution and basic principles of business tax in Taiwan we will understand the evolution of Taiwan's business tax; we will then introduce the taxation issues of cross-border electronic commerce and discuss After the rise of cross-border electronic commerce in Taiwan how to deal with the law; finally through the discussion on the collection of business tax on cross-border electronic commerce and taking the digital platform as an example highlighting the tax donation object of business tax in Article 1 of Taiwan's business tax law When the issue is not regulated to“imported labor services” the problems arising from it are reiterated and the core concept of this paper is reiterated:“Amending the law is the only way for the law to keep pace with the times” Excessive expansion of the legal interpretation of the law is possible Infringing on the rights of taxpayers and constructing a safe and trustworthy tax law system is the goal of our country to amend the business tax law
Date of Award2020
Original languageEnglish
SupervisorWen-Chin Chen (Supervisor)

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