統一發票制度是政府課徵營業稅之主要工具，實施期間長達50多年。在此期間我國營業稅制從主要的總額型發展演進到加值型營業稅制，而此徵收工具迄今仍受重視，其應有獨特之處，值得評估研究。本研究主要是從兩個方向著手，第一部分是就統一發票制度之性質、制度內容及執行，評估其達成租稅政策目標之程度；第二部分係比較國際間實施加值稅國家的經驗，檢視此一工具之重要性，以及其改進空間或有其他可行的替代工具。本研究根據政策工具理論，從政策內容、執行組織、標的團體及環境之層面，及政策工具性質，從效能性、效率性、公平性、易用性及社會支持性之指標，予以評估，認為作為營業稅徵收工具的統一發票，以其高強制性及直接性，低自動性及可見性，其徵收效率並未比其他稅目之徵收工具高，容易造成稽徵人員依賴，另外其取得外界之支持亦呈現不定。至於加值稅實施之國際經驗比較部分，經考量經濟開發成長情形及資料取得之難易性，選取新加坡、英國、澳洲作為比較對象，並由各國稅制規劃、稅收統計，以及稽徵成效作相對性比較之基礎。評估結果顯示以新加坡及英國實施成效最佳，而統一發票作為加值稅稽徵工具之我國績效最低。研究總結，發現統一發票制度在稅收成長雖有助益，然因執行低效率，以及租稅減免過多，破壞中性原則，未能達成確實課稅之宗旨，惟仍具改進空間，是以本研究最後提出從制度簡化及加強執行兩方面之具體改進建議。 / The Uniform Invoice System (UIS) has been a main instrument for the collection of business tax in the last fifty years. Present research on an evaluation of this system has taken two major directions. The first is to evaluate the nature, design and execution of the local system, according to its achievement of the goals of tax policy; the second is to compare international experience in the imposition of Value-Added Tax. The purpose of the research on the local system is to examine the necessity of UIS, and see whether there is still room to improve it or if there are any alternatives. The research uses indexes such as effectiveness, efficiency, equity, usability, and social support to survey the following aspects of the system: policy, administrative agencies, target group, and environment. The conclusion from this part shows that the UIS, with its nature of high coerciveness and directness, but low automaticity and visibility, has failed to operate to a high degree of efficiency as other taxes, and it has not been easy to obtain support from society. In addition, the success of the UIS has led to inertia on the part of the competent authorities, and less active auditing. The purpose of as research of international experience is to make a comparison between Singapore, UK, Australia, and Taiwan, focusing on the design of collection mechanism, tax revenue, and efficiency of administration. The results show that Taiwan, with UIS peculiar to itself has not produce a better performance. The conclusion of the research of local and international systems indicates that the performance of the UIS did not meet the goals as the government expected, owing to its low efficiency and an erosion of the tax base from too much tax exemption. Finally, the research suggests two ways to improve the system: simplification and strengthening of the enforcement.

電子發票自2000年推行以來，多為企業對企業的相關研究，幾乎沒有文獻從政府與企業在電子發票政策中合作的角度進行研究。因此本研究以政府在2010年底才推動的企業對消費者實體通路電子發票試辦作業為個案，並以公私協力關係的角度，針對政府與企業的相關人員進行個別深度訪談。首先了解企業加入電子發票試辦作業的原因，接著描繪出電子發票試辦作業中，政府與企業的互動情形；再者，找出政府與企業合作的困難，據以提出政策建議，做為政府日後推動公私協力政策之參考，最後歸納公私協力關係的條件，以驗證、補充或強化公私協力關係的文獻。 企業加入電子發票試辦作業的原因包含高階管理者的支持、成本降低、提升企業形象、資訊化程度高，導入障礙低、關係企業的引介與同業競爭等因素。企業在加入電子發票試辦作業後，與政府形成水平互補之互動模式。研究發現高階管理者的領導與支持、共同且清楚的目標、公開、互相尊重與信任、明確且完善的法律規範、持續溝通協商、公平合作與彈性、關注利害關係人、長期穩定關係等是有利政府與企業協力合作的因素；與文獻不同的是，監測績效這項因素對政府與企業合作順利與否影響並不大。另外對電子發票格式的認知差距、法令規章不完備、行政規則制定太慢、電子發票格式規定變動頻繁、政策規劃不周、資訊壟斷於大型企業、服務品質降低等因素則是政府與企業合作所碰到的困難，其中政策規劃不周導致電子發票格式規定變動頻繁是本研究在文獻以外之發現。 基於以上研究成果，本研究提出相關建議，首先，讓更多中小企業改用電子發票，亦必須注意跨機關間的合作與協調，方能讓電子發票的使用更為普及與順利；而政府在推動政策前應有完善的政策規劃，如果有經費委請顧問廠商，在遴選上須更加嚴謹，使資源更能有效運用。本研究認為後續研究者可以以中小企業為主體，甚至比較不同行業之企業採用電子發票的情形，亦可以朝電子發票其他利害關係人，像是社福團體、資訊服務業者以及稅務代理業者等著手；另外，探討政府機關間的合作或是從企業對政府電子發票的角度著手，俾能對電子發票有更全觀的了解。 / Since 2000, most research about e-invoice has focused on the topic of business to business (B2B). Just few studied in connection with the cooperation of government and business (G2B) in e-invoice policy. This thesis attempts to understand the process of business to citizen (B2C) e-invoice pilot operation, from the perspective of public-private partnership (PPP). The author adopts in-depth interviews with government and enterprise related personnel.The purpose is, first, to find out the reasons why the enterprises participate in e-invoice pilot operation. Second, the thesis describes G2B interaction in e-invoice pilot operation process; and then to find out the difficulties in G2B cooperation as well as policy suggestions. Finally, the thesis trys to conclude with conditions of PPP as well as its verification and improvement. Based on the empirical data, the reasons why the enterprises join e-invoice pilot operation include: the support from top manager, cost down, promotion of corporate image, high degree of computerization, recommendation from conglomerate and relative competitive advantage. The G2B cooperation is horizontal complementary interaction model. The findings discover eight benefical factors for PPPs including (1) the leadership and support from top managers, (2) shared goals, (3) transparent execution process and mutual respect and trust, (4) well and clear legislation and standard, (5) the lasting communication, (6) a fair collaborationship and elasticity, (7) understanding of stakeholders, (8) long-term and stable relationship. The difficulties in G2B cooperation include: (1) the different opinions of e-invoice format between government and business, (2) slow formulation of administrative direction, (3) the e-invoice format instability, (4) the incompleteness of policy planning, (5) the information monopoly by big enterprises, (6) the reduction of service quality. Based on the previous findings, this thesis recommends government to make more small and medium enterprises (SMEs) adopt e-invoice. The e-invoice authority should also pay attention to coordinate with other government organizations, to plan for public policy more solidly, and to pick and choose consulting business exactly. The author anticipates that follow-up research may focus on SMEs, with comparision of different enterprises that adopt e-invoice. More studies are suggested to involve public welfare groups, information service providers, and tax agents. The future studies may also discuss the cooperation between governments and for the perspective of business to government (B2G) e-invoice.

財政部自2000年11月29日頒布「網際網路傳輸統一發票(簡稱電子發票)試辦作業要點」以來，僅有三千多家申請試辦，且應用面仍侷限在B2B 的發票和折讓單e 化，且買方和賣方都必須加入同一加值服務中心，和實務應用面仍有一段距離。 隨著電子商務快速發展，不論是B2B、B2C、或是C2C，均已具一定規模且持續蓬勃發展中，並在資訊流、物流和金流上都已先後導入e 化應用。但統一發票為整個供應鏈流程中的一段，却尚未導入e 化，導入電子發票有助於整個供應鏈的ｅ化，並可以降低整體作業的運作成本。然而，電子發票之應用涉及財稅政策、會計師簽證、電子簽章、認證機制、個人隱私權、公司e化及公司稽核管控等等核心問題，這種種相關因素如何相互配合，才能發揮電子發票之最大綜效，值得進一步探討。 本研究係參考金財通導入捷盟公司的電子發票個案分析，及國內外電子發票之現況，研討電子發票對企業作業流程、加值服務中心之運作、網路安控機制、政府法令規章、稅務行政、會計師查核等等的挑戰，據以提出可能的作業模式與建議，以供相關單位未來推動統一發票全面電子化的參考。 / The e-invoice trial operations are only adopted by 3,000+ enterprises ever since the Ministry of Finance announced the trial operation law of e-invoice communication through Internet on 29 Nov 2000. The application scope is only within the B2B communication of invoice and allowance note between the enterprises and the value added service center. This is a big gap to implement in a multi-to-multi business environment. Transactions of B2B, B2C or C2C have been on-going grew to an economic scale along with the rapid growth of e-commerce development. Electronic techniques have been applied to the information flow, goods delivery flow and cash flow in the supply chain management. However, invoice is part of the supply chain but not yet integrated into the supply chain e-cycle. Implement e-invoice will integrate the electronic system for supply chain and will help to reduce the total operation costs. E-invoice application involves the core issues of such as government’s financial policy, accounting auditing, public key infrastructure, certificate authority, personal privacy, enterprise EAI system and internal auditing. How these factors incorporate with each other to maximize the most e-invoice benefit deserves further study. This study references the BankPro’s e-invoice implementation case and current e-invoice development situation in Taiwan, America and Europe. On such basis, we further discuss the challenges of e-invoice that will be brought to the enterprise operation flow, service value added center, Internet security control, government legal law, taxing administration and accounting auditing etc, so as to provide possible operation model and recommendations to the related units as the reference to implement e-invoice globally in the future.