因為資訊與通信科技（ Information and Communication Technology）突破式的發展，促成了數位經濟的實現，數位經濟除在商業模式展現其多元化之面貌外，更在支付方法上提供多樣化的選擇，除傳統的線上轉帳、提款機轉帳、信用卡付款外，新型態例如超商條碼、超商代碼、超連結提供 QR 碼、虛擬貨幣交易等，一個洗錢計畫通常會附帶逃漏稅捐的結果。本文首先分析洗錢行為與逃漏稅行為的共通性要素與常見的洗錢判斷指標，接續從實務角度觀察常見之稅務犯罪態樣，並說明數位經濟下稅務洗錢犯罪之特色，最後嘗試提出可能之解決方案。

The breakthrough development of information and communication technology has contributed to the realization of the digital economy. Besides online transfers, ATM transfers, and credit card payments, new forms such as supermarket barcodes, supermarket codes, QR codes provided by hyperlinks, virtual currency transactions, etc., a money laundering plan usually comes with the result of tax evasion. This article first, analyzes the common elements of money laundering behavior and tax evasion behavior and common money laundering judgment indicators, continues to observe common tax crimes from a practical perspective, and explains the characteristics of tax money laundering crimes in the digital economy, and finally tries to propose possible solutions.

數位經濟;洗錢;稅務犯罪;逃漏稅;虛擬貨幣

Digital Economy; Money Laundering; Tax Crime; Tax Evasion; Virtual Currency