隨著科技的進步和普及，電子商務的發展日益蓬勃，帶動商業模式的多元化，使得電子商務的商品不僅限於實體貨物也包含數位化商品及線上提供服務等電子勞務交易。將跨境電商納入課稅規範已是全球趨勢，日前台灣也已通過並發布針對跨境電子勞務交易之營業稅法修法，明定跨境銷售電子勞務予我國自然人買家之外國業者，應自行或委託報稅之代理人於我國辦理稅籍登記及報繳營業稅，旨在維護租稅公平並掌握稅源。本文擬以文獻探討法、比較研究法及個案研究法，以跨境電商營業人為主體，探討電子勞務交易之營運模式，深入了解業者透過跨境電子商務平台銷售電子勞務在我國目前稅制下之課稅議題，並以國際性之知名訂房網站-Agoda.com進行個案分析。最後針對我國電子勞務課稅現況提出政策之建議。 / Rapid development in technology has resulted in the prosperity of e-commerce and the variety of business models. The products of e-commerce are not only physical commodities but also electronic services like digital products and online services. With the global trend of taxation on cross-border electronic services, Taiwan government has announced an amendment to Value-added and Non-value-added Business Tax. The amendment specifies the tax obligation of cross-border business entities which sells electronic services to domestic individuals shall apply for taxation registration in order to uphold tax fairness and ensure tax revenue for the country. This study discussed the business models of electronic services and its tax issues ,adopting document method, comparative analysis method and case study on Agoda. The last chapter concluded the results from the aforementioned research methods and proposed ways to improve the current tax collection system on cross-border electronic services.

近年來國人旅遊風氣盛行，旅遊產業規模日益增大也帶動了住宿業的商機。根據中華民國交通部觀光局的統計，2015年國人國內平均旅遊次數為8.5次，國外旅遊平均為0.56次。與2014年相比，國內旅遊總旅次成長了14.25%，國外總旅次則成長11.3%；旅遊總費用亦有可觀的成長，其中住宿又是主要的支出項目，約占旅遊總支出的33%。隨著網際網路的發達，消費者對旅遊規劃的自主性提高，帶動自由行的風潮，也讓訂房網站得以快速擴張。然而訂房網站面對的是一群價格敏感度較高的消費者，同時產業內多元的競爭者也讓網站業者面臨更激烈的價格競爭，大多以強調低價為主要的行銷手段。本研究欲探討訂房網站行銷4P策略，特別是價格策略，對顧客滿意度與忠誠度之影響，以及影響訂房網站滿意度之消費者心理因素。 本研究透過文獻探討決定研究變數並建立研究架構，再以問卷調查的方式蒐集初級樣本資料，共蒐集295份有效問卷，並以敘述性統計及迴歸分析等方法進行假設驗證。 研究結果發現低價策略及價格/非價格促銷策略皆無法讓消費者同時達到行為及態度忠誠。網站品質、關係行銷策略以及主打經驗性的品牌形象可以透過提升滿意度進而達到顧客忠誠。然而本研究發現當消費者有安全或隱私風險的疑慮時，會對常態性低價策略及短期的價格促銷的滿意度造成不同的影響。本研究認為訂房網站必須跳脫價格競爭的泥淖，做出差異化的策略，同時保障消費者個資以及交易安全，才能確保永續經營的優勢。 / The expansion of tourism industry has thrived the online accommodation reservation market. The increased popularity of Internet has lowered the cost of information search and inspired people to become more willing to arrange their tours online. Consumers who reserve accommodation online are considered more price sensitive than those who do so through the offline channel. In order to attract consumers, online travel agencies (OTA) use different marketing tools, and put special emphasis on providing price incentives such as EDLP strategy or temporary price discount. In this study, we investigate how OTAs’ marketing strategies (including product attributes, price strategy, website quality, promtions and brand image) influence customer satisfaction and loyalty. Also, we will find out whether consumers’ perceived risk will influence the effectiveness of OTAs’ pricing strategy. A total number of 295 samples were obtained through Internet questionnaire conducted by the study. It was found that 1. EDLP has significantly positive effect on satisfaction while temporary price promotion doesn’t. However, both pricing strategies aren’t able to achieve complete customer loyalty, which is comprised of behavioral and attitual dimension. 2. The loyalty program of OTA has significantly negative effect on satisfaction. 3. Enhancing website quality, conducting relationship marketing and creating experiential brand image have significantly positive effect on both satisfaction and loyalty. 4. Consumers’ perceived risk will pose different effect on EDLP and temporary price promotion.