跨境數位產品交易帶來的稅務挑戰——以BEPS行動方案及跨國線上交易個案為重心

Tax Challenges Resulting from Cross Border On-line Transactions

跨境電商透過線上平台從事數位商品的銷售，對現行建構於實體經濟上的內國、國際課稅架構，形成嶄新的稅務挑戰，以消費稅為例，勞務銷售地以及常設機構／固定營業場所的認定。2013年起OECD主導的BEPS行動方案，第一號行動方案即是針對數位經濟的稅務挑戰，提出所謂以「數位活動」(digital presence)取代／補充傳統常設機構的概念不足之處。本文並以booking.com及google為例，分析其企業組織、金流規劃，對現行消費稅課徵所形成的困境。本文並介紹數項可能的稅務對策，包括降低小額免稅門檻、線上扣繳以及電商登記等。本文建議課予跨境電商辦理稅籍登記或許會是比較中性、長久且有效的稅務措施。

The business model of Cross border E-commerce has formed a challenge to today’s domestic and international taxation systems , which are established on the ground of physical economy. For example, the digital sales via on-line platforms have raised the difficulties to determine the place of sales and consumption as well as permanent establishment. Since mid- 2013 the OECD started the BEPS action plans. The number 1 action plan had focused on the tax challenges arising from digital economy and propose a possibility to replace or the supplement traditional concept of PE with “digital presence”. This article discussed this topic with two business models of booking.com and google play. After analysis this article also makes suggestions towards how the solve the aggressive tax planning that caused by the business models developed under the digital economy.