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| Title: | 新冠肺炎對臺灣各行業、地區銷售之影響
The Impact of the COVID-19 Pandemic on Industry and County Sales in Taiwan |
| Authors: | 楊采媛
Yang, Tsai-Yuan |
| Contributors: | 連賢明
周德宇
Lien, Hsien‐Ming
Chou, Te-Yu
楊采媛
Yang, Tsai-Yuan |
| Keywords: | 新冠肺炎
經濟影響
行業銷售
縣市銷售
COVID-19 pandemic
Economic impact
Industry sales
County sales |
| Date: | 2022 |
| Issue Date: | 2022-09-02 15:29:37 (UTC+8) |
| Abstract: | 2020 年新冠肺炎（COVID-19）突然來襲，嚴重影響人們的生活，也影響全球經濟活動，許多產業因為疫情造成空前的停滯，本文嘗試使用財政部財政資料中心（Fiscal Information Agency, FIA） 2019 年至 2021 年營業稅資料進行研究，以敘述統計之方式呈現疫情期間國內銷售狀況的變化，並且從銷售損失嚴重的行業、地區與規模等方面做了進一步的討論，最後再將營業稅銷售額與調查資料進行比較，探討以營業稅銷售額分析疫情之準確性。
研究結果顯示疫情對於臺灣銷售之負面影響並不顯著，縱然疫情使特定行業遭受銷售損失，但也有些行業因疫情而銷售暢旺，其中以住宿餐飲業、藝術娛樂休閒服務業與教育業之銷售損失最大。另外，營業稅與調查資料間會因不同行業而有所落差，雖以營業稅作為特定行業疫情影響之參考為可行，惟相較於營業稅資料，調查資料擁有涵蓋查定課徵營業人與較詳細的行業分類之優勢，在分析疫情的情影響上可能更加準確。
The rapid outbreak of the COVID-19 epidemic in 2020 had a significant impact on human life and worldwide economic activity. Due to the outbreak, numerous industries have been pushed to an unprecedented stop. This study sought to use the tax data of the Fiscal Information Agency (FIA) from 2019 to 2021 in order to perform research on Value-Added and Nonvalue-Added Business Tax (VAT). Changes in domestic sales during the epidemic have been reported in the form of descriptive statistics, and additional discussion would be conducted in terms of industries, regions, and scales with significant sales losses. In conclusion, the VAT on the sales amount has been compared to the survey data in order to analyze the correctness of analyzing the epidemic scenario using VAT on the sales amount.
The research findings have indicated that the influence of the epidemic on Taiwan`s sales is insignificant. Despite the fact that the epidemic has resulted in sales declines in some industries, sales have increased in others. The hotel and catering industry, the arts, entertainment, and leisure service industry, and the education industry all had the greatest declines in revenue. In addition, differences would exist between VAT and survey data due to the diversity of industries. Despite the fact that it is possible to utilize VAT as a reference for the impact of the epidemic in a specific industry, the survey data has included small-scale business entities and provided more comprehensive industry information. Compared with VAT, it may be more accurate in examining the impact of the epidemic. |
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| Description: | 碩士
國立政治大學
財政學系
109255008 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0109255008 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU202201341 |
| Appears in Collections: | [財政學系] 學位論文
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