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行政院農委會為了提昇網站服務品質，委託台灣農業資訊科技發展協會將「休閒農業服務網」入口網站與所屬的二十個家族網站進行相關整合計畫，同時以2007年12月研考會公布的「政府服務品質獎評獎作業手冊」為參考依據，希望透過「休閒農業服務網」入口網站改善來提昇網站的服務品質，整合各相關業務機關的資訊，提供民眾完善的資訊服務平台，為農村旅遊配套措施加值，並促進農村經濟活絡與提昇生活品質之終極目標。 本研究首先依據評獎的計分方式，以內部效益、外部效益、整合性的解決手法與資通訊（ICT）服務導入等四大項評分標準，協助建置客觀且可衡量的構面與指標。然後利用深度訪談、專家訪談的專業建議、焦點團體訪談(FGI)等方式來瞭解使用者真正的需求與題項，並修正前項構面與指標。並採用層級分析法（AHP）來計算服務品質構面的題項，最後以網路問卷與問卷調查的方式進行滿意度分析，進而產生初步KPI。 同時，透過初步KPI進行實際的網站功能改善，分析民眾對網站服務品質的滿意度是否提升，提出具體可行、較大幅度的修正建議，以趕上目前科技網路的進步。希望透過此次研究，能更深入了解非營利入口網站的實務機制與流程，日後可依不同網站需求做調整，推展到其他非營利的網站。 本研究的網站服務品質提升的計畫經過嚴謹的調查，確實執行所有階段活動，並實體進行網站服務品質的功能改善，經過改善前後的兩次問卷調查結果對照，來評估網站功能改善的效益。研究結果依據評獎計分方式，在總得分1000分中獲得989分。整體而言，本次計畫確實有達到服務品質提升的目的。網站內容技術的發展以及網站應用普及，已促使政府機關或民眾，在觀念上及對網站內容的預期上，都遠高於以往。近年，整體大環境加上政府資訊網路的大幅發展，也促使我們需要認真思考，非營利網站與休閒農業相關的政府網站能加強改進，以滿足網路使用者的需求。 / The Council of Agriculture (COA), Executive Yuan authorized the Taiwan Agriculture Information Technology Association—the management team of the EZGO website—to integrate COA’s twenty sub-websites into a “EZGO” portal website. Referring to the service benchmarks of the annual “Executive Yuan Service Quality Award“, which the Research, Development and Evaluation Commission of the Executive Yuan presented on December, 2007, EZGO hopes to improve the COA’s web service quality with integrated information from related government agencies. Furthermore, with this portal, EZGO aims to promote agri-tourism, to expedite the economic revival of farm and fishing villages, and to improve the living quality of rural communities. The objective of this research is to provide EZGO with measurable and objective Key Performance Indicators （KPIs）to evaluate EZGO’s portal. First, measurable evaluate on criteria, which are based on the Government Service Quality Award’s benchmarks, were established. Second, some literatures review, in-depth interviews, expert interviews and a focus group interview to investigate the current situation of the web portal and its sub-websites and to determine the real needs of primary users were conducted. These results were adapted to previous criteria. Third, utilize the analytic hierarchy process method was utilized to calculate the weight of criteria and convert them into performance indicators. Finally, online questionnaire surveys and face-to-face interviews were conducted to turn those indicators into preliminary KPIs. Furthermore, EZGO used those preliminary KPIs to improve their website service quality, analyze users’ feedback to website and even suggest web redesign, in alignment with contemporary Internet user behavior trends. This research intends to establish fair, measurable and adjustable KPIs to evaluate non-profit portals and other similar websites. The research demonstrates a website service improvement process that combines rigorous investigation and thorough execution. The research actually did interpret and apply research findings to the EZGO portal website services and compared the before and after KPIs to evaluate improvements to the EZGO portal.

台灣的經濟主要以外銷為導向，近年來因為中國大陸經濟崛起，隨著兩岸經濟的逐漸開放，供應商產業外移，無論傳統產業或高科技產業製造相關企業，西進中國大陸已成台灣產業發展主流，貿易商採用多角貿易進行各種不同商業活動方式早已發展為台灣企業從事國際多角貿易的交易模式，而現行稅務主管機關對傳統外銷之各項租稅規定、法令規範、稽徵程序、實務審核作業規範等，對於台灣產業國際多角貿易類型，產生許多租稅疑義。因此，本論文以問卷調查方法，探討台灣企業從事國際多角貿易面臨之租稅相關議題，以提出改進我國企業從事國際多角貿易之相關租稅規範建議，供政府主管機關參考。 　　本文的問卷結果顯示，國際多角貿易之營業比重在台灣產業已占有舉足輕重之地位，且超過50%受訪企業認為，公司從事國際多角貿易交易與傳統直接外銷，不論在經濟實質、權利義務或風險瑕疵責任歸屬，兩者均相同。有70%以上之受訪企業表示對現行加值型營業稅及營利事業所得稅，在適用上產生困擾。雖然，現行法令對於公司從事國際多角貿易交易收入有銷貨及勞務之區分，但本文的問卷結果顯示有超過80%以上受訪企業認為企業從事國際多角貿易交易的性質係屬銷貨行為，並希望財政部簡化現行對國際多角貿易交易之課稅規範。 　　本論文建議，要健全國際多角貿易課稅規範，消弭國際多角貿易之租稅疑議，首先，必須打破現行課稅法令對國際多角貿易區分由國內出貨或第三地出貨，依出貨地是否在中華民國境內而有不同認定之迷失。其次，對國際多角貿易之會計處理應回歸交易實質，不應藉由課稅之考量來左右會計基礎之入帳原則。最後，財政部應簡化現行對國際多角貿易之課稅規範，減少企業因複雜之課稅規定而將第三地出貨之多角貿易收入規避不列入台灣之營業收入。 / Taiwan's economy is primarily export-oriented. In recent years, because of the rise of economy in mainland China, with cross-strait economy liberalization and relocation of suppliers, both traditional and high technology industry businesses have been moving to mainland China as mainstream of Taiwan's industrial development. Multi-lateral transactions have been adopted by Taiwanese companies in engaging in various international business activities. However, tax laws and regulations, as well as assessment procedures adopted by Taiwan tax authorities, on multi-lateral business have triggered many tax disputes. Therefore, with surveys by questionnaires, this study aims to investigate into the relevant tax issues in the multi-lateral international trade of Taiwanese enterprises and propose suggestions for the tax authorities to improve Taiwan tax treatment on multi-lateral international trade. 　　The questionnaire results show that multi-lateral international trade has become a dominant business model in Taiwan industry, more than 50% of the respondents consider both multi-lateral international trade transactions and the traditional direct export are the same, with respect to economic substance, rights and obligations or liability risks of the transactions. More than 70% of the respondents indicate that they have encountered problems when applying to the existing value-added tax law and business income tax law. Although the existing reguations for companies engaging in multi-lateral international trade transactions classify such transactions into sales and services in their respective tax treatments, the questionnaire results show that more than 80% of the respondents consider such transactions should be all regarded as sales of goods, and urge the Ministry of Finance to simplify the existing taxation on such transactions. 　　This paper proposes the following suggestions to make taxation on multi-lateral international transactions more reasonable and enforceable. First of all, the existing taxation on multi-lateral international trade should not classify such transactions as domestic shipment or third place shipment solely by whether the shipping point is in the territory of Republic of China or not. Second, the accounting for international multi-lateral trade should reflect the substance of such transactions instead of following the tax law treatment. Third, the Ministry of Finance should simplify the existing tax treatment for multi-lateral international trade to prevent Taiwanese enterprises from under-reporting multi-lateral international trade revenues derived from third place shipment in filing Taiwan business income tax because of the complexity of the exitng tax regulations.