跨境電商課稅制度──數位經濟時代之公平競爭機制

全球數位經濟產業蓬勃發展，網路跨境交易數位商品已成常態，由於交易方式無實體化且具隱密性，各國稅局難以掌握交易資料，造成營業稅及所得稅稅基侵蝕，對於境內電商形成租稅負擔不公平，進而影響競爭力。我國參考國際數位經濟稅制發展趨勢，建立跨境電商課稅制度，期確保電商產業公平競爭。

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