| 英文摘要 |
Online car-hailing, as the “Internet+” practice, widely known around the world in the new time. It also brings us valuable thoughts and regulatory experience, and how to treat it in what attitude also affect the development of whole national Internet (Economy and technology), further more, it also show the wisdom of the nation. Although the explosive growth period of “Uber” and “didi” in 2015 alreadly past, What left for us in the Chinese mainland is the regulation of “prohibition and permissible”, but the hidden problems behind this economic phenomenon of “Internet＋” are still worth us to explore further. This case in Taiwan which caused by “Uber” is a comprehensive tax law case involving many aspects of tax law questions. The involved tax avoidance, tax evasion, fiduciary duty and so on make a great significance for us who absent the tax-related judgment to think about the tax law practices in the time “Internet+”. During coping with such newborn things, administrative enforcement are always standing at the frontline in the traditional methods - legislation, jurisdiction and execution. And when the legislation still hard to be one step forming, which role should the jurisdiction be play in dealing with questions brought from these newborn things, then further, how to make use of subjective initiative and exploratory in jurisdiction, perhaps are much more enlightening. |
