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題名：電子商務下之租稅議題及稅收損失估計
書刊名：財稅研究
作者：陳香梅 引用關係／賈志豪
出版日期：2000
卷期：32:6
頁次：頁1-35
主題關鍵詞：電子商務；租稅；稅收損失估計
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(3) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:3
  • 共同引用共同引用:9
  • 點閱點閱:19
期刊論文
1.傅傳訓(19990100)。電子商務課稅之問題。財稅研究，31(1)，1-15。new window  延伸查詢new window
2.Abrams, Howard E.、Doernberg, Richard L.(1997)。How Electronic Commerce Works。State Tax notes，13，121-136。  new window
3.Hellerstein, Walter(1997)。Transaction Taxes and Electronic Commerce: Designing State Taxes That Work in an Interstate Environment。National Tax Journal，50(3)，593-606。  new window
4.單珮玲(20000500)。電子商務跨國交易--加值稅課稅機制之探討。財稅研究，32(3)，113-123。new window  延伸查詢new window
5.Peha, Jon M.、Strauss, Robert P.(1997)。A Primer on Changing Information Technology and the Fisc。National Tax Journal，50(3)，607-621。  new window
6.單珮玲(19991100)。電子商務租稅政策。實用稅務，299，42-46。  延伸查詢new window
7.馮震宇(20000100)。論電子商務之發展與其衍生的租稅問題。財稅研究，32(1)，35-66。new window  延伸查詢new window
8.單珮玲(19990510)。網際網路交易整體性租稅課徵之探討。稅務旬刊，1714，20-29。  延伸查詢new window
9.單珮玲(19990520)。網際網路交易整體性租稅課徵之探討。稅務旬刊，1715，22-27。  延伸查詢new window
10.Soete, L.、Ter Weel, B.(1998)。Cybertax。Futures，30(9)，853-871。  new window
11.吳芬滿(2000)。從數字看電子商務的發展。電子商務時報。  延伸查詢new window
12.紀文章(19971200)。網際網路科技在商業現代化中的策略性應用。大葉學報，6(1)，1-13。new window  延伸查詢new window
13.陳冠宇(2000)。從美國公佈電子商務指標看網路購物市場發展。資策工業透析--網際網路，1，23-25。  延伸查詢new window
14.陳冠宇(2000)。網路零售市場現況與未來發展剖析。資策訊工業透析--網際網路，4，2-12。  延伸查詢new window
15.陳冠宇(2000)。網路零售市場現況與未來發展剖析。資策訊工業透析--網際網路，5，2-14。  延伸查詢new window
16.Cordell, Arthur J.(1996)。New Taxes for a New Economy。Government Information in Canada，2(4)。  new window
17.Fox, William F.、Murray, Matthew N.(1997)。The Sales Tax and Electronic Commerce: So What's New。National Tax Journal，50(3)，573-606。  new window
18.Mclure, Charles E. Jr.(1997)。Electronic Commerce, State Sales Taxation, and Intergovernmental Fiscal Relations。National Tax Journal，50(4)，731-749。  new window
19.Mclure, Charles E. Jr.(1997)。Taxation of Electronic Commerce: Economic Objectives, Technical and Tax Laws。Tax Law Review，52(3)，269-423。  new window
20.Mclure, Charles E. Jr.(1999)。Electronic Commerce and State Retail Sales Tax: A Challenge to American Federalism。International Tax and Public Finance，6，193-224。  new window
會議論文
1.OECD(1998)。A Borderless World: Realising the potential of Global Electronic Commerce, Conference Conclusion。OECD Ministerial Conference。  new window
2.OECD(1999)。Progress Report on the OECD Action Plan for Electronic Commerce。OECD Forum on Electronic Commerce。  new window
研究報告
1.財政部統計處(2000)。中華民國財政統計月報。財政部統計處。  延伸查詢new window
2.Soete, L.、Kamp, K.(1998)。Fiscal Issues in the Growth of Electronic Commerce。  new window
學位論文
1.葉士民(1996)。電子現金之研究(碩士論文)。國立交通大學。  延伸查詢new window
2.王興盛(1998)。建構電子商務國家競爭優勢之研究(碩士論文)。國立中興大學。  延伸查詢new window
圖書
1.Modahl, M.、梁永安、蘇玉櫻、吳國卿、梁曉鶯(2000)。刻不容緩。台北：經典傳訊。  延伸查詢new window
2.余千智(1999)。電子商務總論。智勝文化。  延伸查詢new window
3.Kosiur, David R.(1997)。Understanding Electronic Commerce。Microsoft Press。  new window
4.Gates, Bill(1996)。The Road Ahead。Penguin。  new window
5.Doernberg, R.、Hinnekens, Luc(1999)。Electronic Commerce and International Taxation。Kluwer Law International。  new window
6.National Institute of standards and Technology(1999)。E-Commerce: The Future is Now。Nation Institute of Standards and Technology。  new window
7.Kalakota, Ravi、Whinston, Andrew B.(1996)。Frontiers of electronic commerce。Addison-Wesley Publishing Company。  new window
單篇論文
1.Cline, Robert J.，Neubig, Thomas S.(1999)。The Sky is Not Falling Why State and Local Revenues were Not Significantly Impacted by the Internet in 1998，http://www.ecommercecoinniission.org/document/Ernst&Young1.pdf。  new window
2.Goolsbee, Austan(1999)。Tax Sensitivity, Internet Commerce, and the Generation Gap，http://gsbwww.uchicago.edu/fac/austan.goolsbee/research/tpe.pdf。  new window
3.Goolsbee, Austan(1998)。In a World Without Borders: The Impact of Taxes on Internet Commerce，http://gsbwww.uchicago.edu/fac/austan.goolsbee/research/intertax.pdf。  new window
4.Goolsbee, Austan，Zittrain, Jonathan(1999)。Evaluating the Costs and Benefits of Taxing Internet Commerce，http://gsbwww.uchicago.edu/fac/austan.goolsbee/research/jzntj.pdf。  new window
5.High Level Group of Experts(1997)。Building the European Information Society for Us All, Final Policy Report，http://meritbbs.unimaas.n1/publications/2-hleg.pdf。  new window
6.Lukas, Aaron(1999)。Tax Bytes: A Primer on the Taxation of Electronic Commerce，http://www.freetrade.org/pubs/pas/tpa-009.pdf。  new window
7.Meijers, Huub(1998)。Internet Trade and the Tax Leak: A Quantitative Analysis for the Netherlands，http://www.berlecon.de/iew2/papers/meijers.pdf。  new window
8.OECD Committee on Fiscal Affairs(1997)。Electronic Commerce: The Challenges to Tax Authorities and Taxpayer，http://www.oecd.org/daf/fa/e_com/turku_e.pdf。  new window
9.OECD Committee on Fiscal Affairs(1998)。Electronic Commerce: A Discussion Paper on Taxation Issues，http://www.oecd.org/daf/fa/e_com/disusse.pdf。  new window
10.OECD Committee on Fiscal Affairs(1998)。Joint Declaration of Business and Government Representatives Government/Business Dialogue on Tax and Electronic Commerce，http://www.oecd.org/daf/fa/e_com/press.pdf。  new window
11.OECD Committee on Fiscal Affairs(1998)。Taxation Framework Conditions，http://www.oecd.org/daf/fa/e_com/framewke.pdf。  new window
12.OECD Committee on Fiscal Affairs(1998)。Revision of the Commentary on Article 12 Concerning Software Payments，http://www.oecd.org/daf/fa/reaties/art12_e.pdf。  new window
13.OECD Committee on Fiscal Affairs(1999)。Progress Report: Taxation and Electronic Commerce，http://www.oecd.org/daf/fa/e_com/tags_99.pdf。  new window
14.OECD Committee on Fiscal Affairs(1999)。Taxation Principle and Electronic Commerce，http://www.oecd.org/daf/fa/e_com/ottawa_pac.pdf。  new window
15.OECD Committee on Fiscal Affairs(2000)。Revised Draft of the Clarification on the Application of the Existing Permanent Establishment Definition to Electronic Commerce，http://www.oecd.org/daf/fa/treaties/art5rev_3March.pdf。  new window
16.OECD Electronic Commerce Tax Study Group(1998)。The Technologies of Electronic Commerce: The Integrity of Electronic Transactions and Digital Records for Tax Administration and Compliance，http://www.oecd.org//daf/fa/e_com/ectsg2.pdf。  new window
17.Soete, L.，Ter Weel, B.(1998)。Globalization, Tax Erosion and Internet，http://meritbbs.unimaas.n1/rmpdf/rm98_026.pdf。  new window
18.U.S. Government Working Group on Electronic Commerce(1998)。U.S. Government Working Group on Electronic Commerce: First Annual Report，http://www.doc.gov/ecommerce/E-comm.pdf。  new window
其他
1.行政院主計處電子處理資料中心(2000)。台閩地區電腦應用概況報告88年度，http://www.dgbas.gov.tw/eyimc/eyimc-2.htm。  延伸查詢new window
2.行政院主計處(1999)。中華民國臺灣地區家庭收支調查報告：民國87年，http://www.dgbasey.gov.tw/dgbas03/bs4/fie/t21.doc。  延伸查詢new window
3.蕃薯藤(1999)。台灣網路使用調查，http://survey.yam.com.tw/99/。  延伸查詢new window
4.Australian Taxation Office(1997)。Tax and the Internet: Discussion Report of the Australian Taxation Office Electronic Commerce Project，http://www.ato.gov.au/drafts/ecomm/ecp。  new window
5.Dell Computer Corporate(1999)。Sales Tax Simplification Proposal，http://www.ecommercecommission.org/document/112dpc[1].doc。  new window
6.EC Commission(1997)。A European Initiative in Electronic Commerce，http://www.ispo.cec.be/Ecommerce/initiat.htm。  new window
7.Electronic Commerce and Canada's Tax Administration(1998)。A Report to the Minister of National Revenue from the Minister Advisory Committee on Electronic Commerce，http://www.rc.gc.ca/ecomm/ecomedoc.zip。  new window
8.Electronic Commerce and Canada's Tax Administration(1998)。A Response by the Minister of National Revenue to his Advisory Committee's Report on Electronic Commerce，http://www.rc.gc.ca/ecomm/ecrspe97.zip。  new window
9.Hardesty, David(1999)。Web Server in Another Country--Proposed Rules，http://www.ecommercetax.com/doc/102099.htm#1。  new window
10.Hoeren, Thomas，Käbisch, Volker(1999)。Electronic Commerce Legal Issues platform: Research Paper Taxation，http://www.jura.uni-muensterde/eclip/documents/documents.htm#ThirdParties。  new window
11.OECD(1997)。Dismantling the Barriers to Global Electronic Commerce，http://www.oecd.org//dsti/sti/it/ec/prod/DISMANTL.HTM。  new window
12.OECD Committee on Fiscal Affairs(1999)。Draft of the Clarification on the Application of the Existing Permanent Establishment Definition to Electronic Commerce，http://www.oecd.org/daf/fa/material/mat07.htm。  new window
13.Soete, L.，Kamp, K.(1996)。The Bit Tax: the case for further reach，http://www.ispo.cec.be/hleg/bittax.html。  new window
14.US. Department of Commerce(1998)。The Emerging Digital Economy，http://www.ecommerce.gov/emerging.htm。  new window
15.US. Department of Commerce(1999)。The Emerging Digital Economy，http://www.ecommerce.gov/ede/report.htm。  new window
16.United Nations(1999)。Human Development Report 1999，http://www.undp.org/hdro/E3.html。  new window
17.The White House(1997)。A Framework for Global Electronic Commerce，http://www.whitehouse.gov/WH/New/Commerce， 。  new window
18.The White House(1997)。Presidential Directive on Electronic Commerce，http://www.ecommerce.gov/presiden.htm。  new window
19.US. Department of the Treasury Office of Tax Policy(1996)。Selected Tax Policy Implications of Global Electronic Commerce，http://www.ustreas.gov。  new window
20.WTO: No Net taxes for a year，http://news.cnet.com/news/0-1005-200-329514.html?tag=st.ne.ni.rnbot.rn.1005-200-329514。  new window
21.八十八年度綜合所得稅結算申報收件統計情形，http://sunl.moeaidb.gov.tw/~coip/coipnews/coipnews2/htm/890405_3.htm。  延伸查詢new window
22.郵包免稅與免驗簽證限度規則，http://db.lawbank.com.tw/scripts/newsdetail.asp?no=1G0050021。  延伸查詢new window
23.電子商務在下兩年度將有300，http://www.netbusiness.com.tw/guide.html。  延伸查詢new window
24.Remarks by Secretary of Commerce William M. Daley, Press Conference on First E-Retail Sales，http://204.193.246.62/public.nsf/docs/0F823E19349FB3A185256896005849D7。  new window
25.WTO agreed on short-term Net tax ban, U.S. official says，http://news.cnet.com/news/0-1007-200-1477986.html?tag=st。  new window
 
 
 
 
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