Additionally, consisting with the transaction mode of e-commerce and the digitization of paying tax, taxation levying and auditing are suggested to be consequently re-constructed.

• 本研究所得之结论为电子商务交易应课徵营业税及所得税，此外，为适应电子商务交易的交易模式，主要的付款行为已数位化，所以课徵的方法、查缉的技术，均必须设法改弦易辙。