由於兩岸三地經濟發展的特殊性，「台灣接單、大陸出貨」等三角貿易類型已成為常見的貿易型態，此種貿易型態，有其獨特的經濟背景和利益考量，與傳統的進、出口貿易有很大的區別，甚至與轉口貿易也有一定程度的區隔，然而我國對於此種貿易型態卻始終沒有完整的界定與規範，甚至經常與「進、出口」、「轉口」、「仲介貿易」混為一談，導致相關問題流於學說各自表述，無法針對三角貿易的特殊性做出不同的考量。
三角貿易應如何課稅一直有爭論，尤其在營業稅的認定上，此問題與三角貿易的定義不明、三角貿易的法律性質錯亂及營業稅的本質有密切關聯，我國法令並無三角貿易之明文規範，實務上對上述三個問題甚至出現前後不一致的解釋，造成更大的爭議。本文嘗試從三角貿易的三角貿易定義出發，就三角貿易獨特的資金流程、貨物所有權的變動經過、經濟特性、及法律性質逐一做一
介紹，再就營業稅的爭議問題做探討，以稅法的觀點來重新定位三角貿易，並提出本文之見解供參考。

Due to particularity of economic development among the Mainland China,
Taiwan and Hong Kong, the type of triangular trade of "Taiwan receives
orders and China delivers goods" is commonplace. This trade type has its
unique economic background and the consideration of interests and there is
a big distinction among traditional import and export and to a certain extent, transit trades. However, our country does not have a complete definition and standard to this trade type all the time, and even "import and export", " transit", and "merchanting trade" are lumped together which cause the theories have respective representations about relevant questions and cannot make different considerations subject to particularity of triangular trade. How to levy a tax on triangular trade has been controversial, particularly in the acknowledgement of business tax. This is closely related to undefined triangular trade, disordered legal nature and the nature of business tax. There are no statutory regulations for triangular trade in our country laws. Practically,
there are inconsistent explanations for abovementioned three questions which make a bigger controversy. This article seeks to start with the definition of triangular trade, introduces the unique funds flow of triangular trade, the changing process of goods ownership, economic characteristics and legal nature respectively. Moreover, the issues of business tax are further discussed and triangular trade is redefined by viewpoints of tax law and the opinions of this article are come up with for reference.