第五章 結論與未來展望
5.2 未來展望
一個有效率的對獎系統,可以增加民眾的對獎意願,使得民眾更樂於索取發 票進而增加國家的稅收。紙本統一發票自民國 40 年起至今已施行了 60 個年頭,
為了減少發票紙本所造成的浪費,政府於民國 89 年起,致力於發票無紙化作業
。從開始推動電子發票(e-invoice)的作業起算,至今已過了 10 個年頭,其中以網 路商站為使用電子發票之大宗,隨著電子商務的興盛,電子發票的使用量也逐年
跟著增加,如表 5-1 所示。
表 5-1 電子統一發票實施情形 年份 註冊電子發票整合平台
營業人累計家數 發票張數
95 7 665,521
96 3091 17,223,300
97 11641 42,799,893
98 20576 55,727,809
然而電子發票的對獎與領獎仍然相當的煩瑣,中獎發票領獎時還必需自行列 印,(參閱電子發票領獎辦法),比起一般的紙本領獎麻煩許多,而且會剝奪民眾 親自對獎的樂趣與中獎的喜悅與興奮。
民國 100 年起財政部與統一超商 7-11、全聯福利中心、萊爾富等 27 家大型 連鎖超市合作試辦雙軌發票(電子發票與紙張發票並行),只要民眾購買各超商發 行之卡片,並到各公司網站登錄個人資料或是到財政部的電子發票整合平台使用 自然人憑證登錄身份,系統就會在每期開獎時,自動提醒中獎民眾,有效簡化對 獎與領獎的麻煩。可惜的是,這個方法只適用於各廠商的會員,如果沒有卡片,
或是忘記攜帶卡片時,就沒辦法對身份進行驗證,部份公司採認卡不認人的方式
,如果卡片丟掉就等同先前發票也丟掉了。雖然對獎變輕鬆了,但是平時需要隨 身攜帶一堆卡片,還是相當的不方便。在買受人方面,電子發票比起紙本發票少 了即時對帳、換貨方便性降低、造成捐發票意願低及系統網路化後會有侵犯隱私 安全性問題等等。在營業人方面,高額的保證金與設備費,對小公司來說是筆相 當大的負擔,形成推行的一大阻礙。有鑑於此,紙本發票仍有其存在之必要性,
電子發票短期內將無法全面性取代紙本發票,統一發票自動對獎機可保留民眾親 自對獎的樂趣,故其功用仍將會受到民眾的青睞。
本系統可以有效處理的發票僅限於收銀機的統一發票,現行的二、三聯式計
算機統一發票或人工手寫發票則還是無法自動對獎。未來可以延伸的研究,除了 擴大適用的發票種類,讓發票機辨識的發票種類更加齊全外,也可著力於提高系 統使用的直覺性,讓攝影機與人眼達到同步視覺,使發票機可以適應各種不同的 背景環境、可以自動辨識發票月份以及可以擴大取像距離的容忍範圍,更甚者,
可更進一步的加強自動偵測的情境,讓攝像器材除了發票以外,還可以自動分辨 畫面中的物件種類,自行搭配指定的應用程式,加入名片掃描管理,或是信件自 動歸類等功能,讓系統的功能更加多樣化、智慧化,減少以往為了某種單一功能 而手忙腳亂的選擇或設定機器的情形發生,讓科技更貼近生活,真正達到電腦視 覺便利生活的目的。
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