政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/141541

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政大典藏 > College of Commerce > Department of Accounting > Theses > Item 140.119/141541

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/141541

Title:	共享與零工經濟平台所衍生之租稅問題探討 Discussion on Taxation Issues derived from Sharing and Gig Economy Platforms
Authors:	李思霈 LEE, SI-PEI
Contributors:	盧聯生 Lu, Lien-Sheng 李思霈 LEE, SI-PEI
Keywords:	共享與零工經濟嚴重特殊傳染性肺炎境外平台業者零工工作者資訊申報 Sharing and Gig Economy COVID-19 Overseas platform operators Gig workers Information declaration
Date:	2022
Issue Date:	2022-09-02 14:44:26 (UTC+8)
Abstract:	隨著科技進步、行動裝置大眾普及化與全球經濟模式的改變，以網絡平台為媒介的各種交易型態日益興起，與傳統實體交易不同，供需雙方可在平台上從事遠距交易。其中，共享與零工經濟平台的商業模式更是改變了現代人的日常生活，這種模式藉由平台技術，促使各方角色能輕鬆參與並促成交易，近年更是因為從2019年開始爆發之嚴重特殊傳染性肺炎COVID-19疫情，推動此類型商業模式迅速地發展。本文將以文獻回顧及舉例的方式，去瞭解共享經濟平台、共享及零工經濟的概念，並重點關注由相對較有疑問之境外平台業者、參與店家、提供服務之零工工作者及消費者四個角色所組成的交易，去觀察此種型態所涉及的課稅規定，提出該交易型態可能會衍生之零工工作者個人所得課稅疑慮。再接續討論現行透過境內外共享平台提供服務之零工工作者的所得資訊申報制度差異，是否有違反租稅公平之虞，同時，考量若是涉及境外平台業者之交易型態，稅務機關是否可能難以掌握該型態中所參與的零工工作者課稅資訊等問題。由於國外有對共享經濟及零工經濟浪潮之下帶來的租稅挑戰，進行討論及研議相關因應措施，故本文亦考慮我國是否要參酌國際組織OECD 對「共享及零工經濟平台提供個人服務及不動產租賃所得之議題」之建議範本，作為上述問題之修法基礎，提出可能之解決方案及建議。 With rapid progress in science and technology, the popularization of mobile technology and the change of the global economic model, various types of transactions mediated by online platforms have emerged. Unlike traditional transactions, both supply and demand parties can engage in long-distance transactions on the platform. Among various types of transactions, the emerging business model of Sharing and Gig Economy platform has changed the daily life of modern people. It uses platform technology to facilitate the participation of various roles and transactions. Moreover, the outbreak of the COVID-19 in 2019 has promoted the rapid development of this type of business model. This paper will use the literature review and examples to understand the concepts of Sharing Economy platform, Sharing and Gig Economy, and focus on the type of transaction composed of overseas platform operators, participating stores, gig workers providing services and consumers, to observe its taxation regulations, and to raise concerns about personal income taxation of gig workers that may arise from this transaction type. Then continue to discuss the differences in the current information reporting system for gig workers who provide services through domestic and overseas sharing platforms, and the risk of violating tax fairness. Also, the paper intends to consider when it involves the transaction type of overseas platform operators, it may be difficult for the tax authorities to obtain the taxation information on the gig workers. While foreign countries are trying to solve the tax challenges brought by the wave of the Sharing and Gig Economy, therefore, this paper considers whether our country should refer to the regulations of international organization OECD, make it as the basis for amendments to the above-mentioned issues, or try to find out other possible solutions.
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Description:	碩士國立政治大學會計學系 109353114
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0109353114
Data Type:	thesis
DOI:	10.6814/NCCU202201354
Appears in Collections:	[Department of Accounting] Theses

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