租稅優惠與小規模營業人導入行動支付之研究

Tax Incentives and the Adoption of Mobile Payment on Small-scale Business Entities

新型態的支付方式-行動支付正興起，改變人們的消費習慣，拿出手機嗶一下就能完成付款、轉帳，消費者倘能於店家使用行動支付，店家也可減少收受現金之困擾。適逢政府期望2025年臺灣行動支付普及率能達到九成之目標，推動一租稅優惠，小規模營業人只要導入行動支付即可自申請核准當季至2025年12月31日止，由稽徵機關按1％稅率查定課徵營業稅，免用統一發票，減輕其營業稅負擔。而此租稅優惠自2018年1月12日實施至2019年底，各縣市有多少的小規模營業人導入行動支付，影響小規模營業人導入行動支付之因素為何，為本研究之主題。爰收集各縣市小規模營業人導入行動支付之資料，作為被解釋變數，並以以青壯年人口比率、大專以上人口比率、公股銀行占小規模營業人之比率及地方政府推廣做為自變數，檢驗自變數對被解釋變數之影響。2018及2019年之資料研究結果顯示，青壯年人口比率、公股銀行占小規模營業人之比率及地方政府推廣對小規模營業人導入行動支付皆有顯著正向影響。青壯年人口比對小規模營業人導入行動支付有正向影響，因此政府應持續對青壯年之小規模營業人推廣導入行動支付。政府亦可針對中老年的小規模營業人成立推廣小組，並協助代辦相關申請程序，以便提高中老年小規模營業人導入行動支付之家數。公股銀行及地方政府之積極推廣對小規模營業人導入行動支付有正向影響，因此政府可請非公股銀行亦加入推動行動支付之行列，讓營業人瞭解申請程序及使用都相當便捷，另目前經濟部針對中小型店家有數位轉型輔導方案，經濟部可與各縣市政府之商業登記單位合作，將資訊提供給新設立之中小型店家，使營業人於設立之初即考量將行動支付導入，政府可透過這些因素加強推動小規模營業人導入行動支付，以達2025年行動支付達九成之目標。

In order to encourage the introduction of mobile payment into small-scale business entities, the government has extended the tax incentives period until December 31, 2025. The government provides tax discounts, which will have an impact on the introduction of mobile payment into small-scale business entities. Therefore, this study will mainly discusses the factors that affect the introduction of mobile payment by small-scale business entities in counties and cities. The results of the study show that the ratio of the young and middle-aged population, the ratio of public banks to small-scale business entities and the promotion of local governments have a significant and positive influence on the introduction of mobile payment by small-scale business entities. Therefore, the government should continue to promote the introduction of mobile payment to young and middle-aged business entities. It can also invite more banks to join the promotion of mobile payment, and cooperate with the local governments to subsidize the introduction of mobile payment for newly established small and medium-sized stores, to reach the annual mobile payment penetration rate to 90% in 2025.