境外電商課稅實務

在知識經濟所形成的全球化趨勢下，再加上網際網路科技的推波助瀾，跨境電子勞務交易已深入每人的日常生活中，以訂房網站而言，現代的旅宿業不再需要在電視或報章雜誌廣告，但一定要在知名跨國訂房網站登錄，否則其住房服務難以銷售，因為訂房網站匯集絕大多數旅宿業住房服務的資訊，消費者想要訂房一定會去瀏覽，因此這些訂房網站成為強勢的通路，所有旅宿業者除了要以很低的價格在網站上登錄，還必須支付手續費（或佣金）給訂房網站。

本次企業透過三篇文章，讓讀者瞭解境外電商的課稅實務，更提出國家對於境外電商課稅制度更精進變革的建議，希望讓境外電商的稅制能更為公平合理，一方面維護國家的課稅主權，同時也保護納稅者的合法的權利。

• 境外電商銷售電子勞務課徵所得稅及適用租稅協定營業利潤免稅之探討【本月企劃】 Taxability of Cross-Border E-Commerce Transaction Profits under the Income Tax Act and Applicable Exemptions under Double Taxation Agreements
• 餐飲外送平台課稅實務研究【本月企劃】 Research on Taxation Practice of Catering Delivery Platform
• 境外電商的憑證義務【本月企劃】 E-Invoices Obligation of VAT on (Cross-Border) Electronic Services
• 新冠肺炎紓困相關法規中關於個人及企業之租稅優惠分析【本月企劃】 Discussion on the Tax Preference of COVID-19 Related Regulations
• 疫情對契約履行的影響(一)──談不可抗力【本月企劃】 Impact of Pandemic on Performance of a Contract: Issues on Force Majeure
• 公司對股東所為分派──季分派及減資【月旦時論】 A Company's Payout Policy: Quarterly Dividends and Capital Reduction
• 多次盈餘分派、強制回補與操縱股價【月旦時論】 Multiple Surplus Earning Distributions, Mandatory Short Sale Settlement and Stock Price Manipulation
• 敵意併購相關議題探討【月旦時論】 Hostile Takeovers: Recent Trends and Developments
• 審計風險與關鍵查核事項之揭露【執業進修】 Audit Risk and Disclosure of Key Audit Matters
• 聲請選派檢查人規定之研析【執業進修】 A Study of Application for Appointment of Inspector under the Company Act in Taiwan
• IAS 37與EAS 9──負債準備、或有負債及或有資產【公報釋讀】 Provision for Liabilities, Contingent Liabilities and Contingent Assets
• 勞工違反勞動契約或工作規則，雇主要求其簽署離職書之效力──臺灣高等法院102年度勞上字第56號民事判決評析【學習式判解評析】 The Legal Effect of the Resignation Letter Which Is Asked to Sign by the Employer, When the Labor Violates the Labor Contract or the Work Rules: Comments on the Lao-Shan-Tzu No. 56 Judgment Rendered by the Taiwan High Court, 2013
• 中國大陸應對新冠肺炎疫情的稅收優惠措施評述【國際經貿時論】 Commentary of Tax Incentives in Mainland China in Response to COVID-19
• 簡評金管會108年12月5日金管銀票字第10802235031號函釋──以電子支付方式購買基金種類之再擴大【函令解析】