政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/141756
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 113324/144300 (79%)
Visitors : 51148359      Online Users : 843
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
    •  Adv. Search
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/141756


    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.
    Reference: 李世珍. （2020）. 後疫時代中小企業數位轉型之契機. 國土及公共治理季刊, 8（4）, 54-63.
    李沃牆. （2020）. 全球疫情不止 經濟復甦疑慮多. 會計研究月刊（417）, 16-20.
    李愛玲. （2021）. 新冠疫情對匯率波動之實證研究.
    卓忠宏. （2020）. 區域協防破功: 新冠疫情在歐洲擴散的省思. 全球政治評論（71）, 1-6.
    邱達生. （2021a）. 2020~ 2021 年全球經濟景氣回顧與展望. 臺灣經濟研究月刊, 44（1）, 56-63.
    邱達生. （2021b）. 後疫情時代新南向 2.0 政策對臺灣經濟之影響. 臺灣經濟研究月刊, 44（4）, 83-90.
    施義芳, 林曜滄, 劉念平, 吳文隆, 周昌典, 邱水碧, & 吳淑惠. （2020）. 新冠肺炎疫情對工程產業之衝擊與因應探討. 土木水利, 47（1）, 7-14.
    高竹嵐. （2021）. COVID-19 疫情對臺灣表演藝術節目退票率之影響分析. 中國統計學報, 59（1）, 28-48.
    高航, & 江南蒓. （2020）. 新冠病毒疫情對航空貨運業的影響. 航貿週刊（202020）, 15-22.
    曹勝雄, 張德儀. （2021）. 後疫情時代之臺灣觀光發展與創新. 人文與社會科學簡訊, 22（2）
    彭堯羿. （2021）. 新冠肺炎疫情之航空業因應對策 以中華航空為例.
    黃薇秦. （2021）. COVID-19 後疫情時代對旅遊產業的影響研究.
    楊書菲. （2020）. 後疫情時代全球產經趨勢及企業的因應策略. 經濟前瞻（191）, 35-41.
    葉振翔. （2021）. COVID-19 影響下臺灣地區旅運行為分析.
    劉栩憬, & 蘇志雄. （2021）. 新冠肺炎 （COVID-19） 對臺灣股價影響之探討. Journal of Data Analysis, 16（2）, 1-19.
    劉泰儀, 周南山, & 陳柏翰. （2020）. 新型冠狀病毒 （COVID-19） 對臺灣營造產業影響之初探. 土木水利, 47（1）, 20-25.
    蔡蕙如, & 林玉鵬. （2021）. 後疫情時代下 [脆危的] 影視勞動-臺灣影視文化產業紓困政策再思考. 新聞學研究（148）, 1-46.
    蔡鴻賢. （2020）. 網購／電商市場如何迎接後疫情時代的到來. 兩岸經貿專題報導Straits Business Monthly.

    Altig, D., Baker, S., Barrero, J. M., Bloom, N., Bunn, P., Chen, S., Mihaylov, E. (2020). Economic uncertainty before and during the COVID-19 pandemic. Journal of Public Economics, 191, 104274.
    Béland, L.-P., Brodeur, A., & Wright, T. (2020). The short-term economic consequences of Covid-19: exposure to disease, remote work and government response.
    Bae, S. Y., & Chang, P.-J. (2021). The effect of coronavirus disease-19 (COVID-19) risk perception on behavioural intention towards ‘untact’tourism in South Korea during the first wave of the pandemic (March 2020). Current Issues in Tourism, 24(7), 1017-1035.
    Baert, S., Lippens, L., Moens, E., Sterkens, P., & Weytjens, J. (2020). How do we think the COVID-19 crisis will affect our careers (if any remain)?
    Barrero, J. M., Bloom, N., & Davis, S. J. (2020). COVID-19 is also a reallocation shock. Retrieved from
    Bartik, A. W., Bertrand, M., Cullen, Z., Glaeser, E. L., Luca, M., & Stanton, C. (2020a). The impact of COVID-19 on small business outcomes and expectations. Proceedings of the national academy of sciences, 117(30), 17656-17666.
    Bartik, A. W., Bertrand, M., Cullen, Z. B., Glaeser, E. L., Luca, M., & Stanton, C. T. (2020b). How are small businesses adjusting to COVID-19? Early evidence from a survey. Retrieved from
    Bhati, A. S., Mohammadi, Z., Agarwal, M., Kamble, Z., & Donough-Tan, G. (2021). Motivating or manipulating: The influence of health-protective behaviour and media engagement on post-COVID-19 travel. Current Issues in Tourism, 24(15), 2088-2092.
    Bhatraju, P. K., Ghassemieh, B. J., Nichols, M., Kim, R., Jerome, K. R., Nalla, A. K., . . . Evans, L. (2020). Covid-19 in critically ill patients in the Seattle region—case series. New England journal of medicine, 382(21), 2012-2022.
    Bloom, N., Fletcher, R. S., & Yeh, E. (2021). The impact of COVID-19 on US firms. Retrieved from
    Chetty, R., Friedman, J. N., Hendren, N., & Stepner, M. (2020). The economic impacts of COVID-19: Evidence from a new public database built using private sector data. Retrieved from
    Cirelli, F., & Gertler, M. (2022). Economic Winners Versus Losers and the Unequal Pandemic Recession. Retrieved from
    De Vos, J. (2020). The effect of COVID-19 and subsequent social distancing on travel behavior. Transportation Research Interdisciplinary Perspectives, 5, 100121.
    Demirbag, M., Glaister, K. W., & Sengupta, A. (2020). Which regions matter for MNEs? The role of regional and firm level differences. Journal of World Business, 55(1), 101026.
    Donthu, N., & Gustafsson, A. (2020). Effects of COVID-19 on business and research. In (Vol. 117, pp. 284-289): Elsevier.
    Evans, M. L., Lindauer, M., & Farrell, M. E. (2020). A pandemic within a pandemic—Intimate partner violence during Covid-19. New England journal of medicine, 383(24), 2302-2304.
    Fairlie, R., & Fossen, F. M. (2022). The early impacts of the COVID-19 pandemic on business sales. Small Business Economics, 58(4), 1853-1864.
    Fairlie, R. W. (2020). The impact of Covid-19 on small business owners: Evidence of early-stage losses from the April 2020 current population survey. Retrieved from
    Fairlie, R. W., & Fossen, F. M. (2021). Sales losses in the first quarter of the COVID-19 pandemic: Evidence from california administrative data. Retrieved from
    Farrell, D., Wheat, C., & Mac, C. (2020). Small business financial outcomes during the onset of COVID-19. JP Morgan Chase Institute.
    Fernandes, N. (2020). Economic effects of coronavirus outbreak (COVID-19) on the world economy.
    Hagerty, S. L., & Williams, L. M. (2020). The impact of COVID-19 on mental health: The interactive roles of brain biotypes and human connection. Brain, Behavior, & Immunity-Health, 5, 100078.
    Hsieh, I.-C. (2021). COVID-19 疫情對全球航空產業營運之影響–以中華航空為例. National Central University,
    Iyke, B. N. (2020). COVID-19: The reaction of US oil and gas producers to the pandemic. Energy Research Letters, 1(2), 13912.
    Leatherby, L., & Gelles, D. (2020). How the virus transformed the way Americans spend their money. The New York Times, 11.
    Lei, F., Liu, Y. M., Zhou, F., Qin, J. J., Zhang, P., Zhu, L., Ouyang, S. (2020). Longitudinal association between markers of liver injury and mortality in COVID‐19 in China. Hepatology, 72(2), 389-398.
    Liu, L., Wang, E.-Z., & Lee, C.-C. (2020). Impact of the COVID-19 pandemic on the crude oil and stock markets in the US: A time-varying analysis. Energy Research Letters, 1(1), 13154.
    Liyanage, K. H. E., & Nadolnyak, D. (2021). Impact of Agricultural land use change on land revenue, net returns and cotton production in Alabama.
    Looze, J., & Desai, S. (2020). How has COVID-19 Changed Challenges for Entrepreneurs: Implications for Entrepreneurship Support. Available at SSRN 3778849.
    Lorca, P., De Andrés, J., & Garcia-Diez, J. (2019). Impact of E-Commerce Sales on Profitability and Revenue. The Case of the Manufacturing Industry. Engineering Economics, 30(5), 544-555.
    Meyer, B. H., Prescott, B., & Sheng, X. S. (2022). The impact of the COVID-19 pandemic on business expectations. International Journal of Forecasting, 38(2), 529-544.
    Mogaji, E. (2020). Impact of COVID-19 on transportation in Lagos, Nigeria. Transportation Research Interdisciplinary Perspectives, 6, 100154.
    Narayan, P. K. (2020). Oil price news and COVID-19—Is there any connection? Energy Research Letters, 1(1), 13176.
    Phan, D. H. B., & Narayan, P. K. (2020). Country responses and the reaction of the stock market to COVID-19—A preliminary exposition. Emerging Markets Finance and Trade, 56(10), 2138-2150.
    Qiu, J., Shen, B., Zhao, M., Wang, Z., Xie, B., & Xu, Y. (2020). A nationwide survey of psychological distress among Chinese people in the COVID-19 epidemic: implications and policy recommendations. General psychiatry, 33(2).
    Richardson, R. (1999). Measuring the impact of turnover on sales. The Journal of Personal Selling and Sales Management, 53-66.
    Salamzadeh, A., & Dana, L. P. (2021). The coronavirus (COVID-19) pandemic: challenges among Iranian startups. Journal of Small Business & Entrepreneurship, 33(5), 489-512.
    Shen, H., Fu, M., Pan, H., Yu, Z., & Chen, Y. (2020). The impact of the COVID-19 pandemic on firm performance. Emerging Markets Finance and Trade, 56(10), 2213-2230.
    Sunarsi, D., Suryani, N. L., & Jati, W. (2020). Covid-19 pandemic analysis toward productivity giving layoffs effect in the company of industrial sector around South Tangerang. Prosiding ICoISSE, 1(1), 472-481.
    Wu, J. T., Leung, K., & Leung, G. M. (2020). Nowcasting and forecasting the potential domestic and international spread of the 2019-nCoV outbreak originating in Wuhan, China: a modelling study. The Lancet, 395(10225), 689-697.
    Zheng, D., Luo, Q., & Ritchie, B. W. (2021). Afraid to travel after COVID-19? Self-protection, coping and resilience against pandemic ‘travel fear’. Tourism Management, 83, 104261.
    Zheng, R., Xu, Y., Wang, W., Ning, G., & Bi, Y. (2020). Spatial transmission of COVID-19 via public and private transportation in China. Travel medicine and infectious disease, 34, 101626.
    Zubair, S., Kabir, R., & Huang, X. (2020). Does the financial crisis change the effect of financing on investment? Evidence from private SMEs. Journal of Business Research, 110, 456-463.
    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:[Department of Public Finance] Theses

    Files in This Item:

    File Description SizeFormat
    500801.pdf2461KbAdobe PDF20View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback