「公平交易委員會對於流通事業收取附加費用案件之處理原則」自 2000 年通過至今已施行逾十年,然流通事業與供應商之間因為附加費用所生之摩擦與紛爭仍層出不窮,致與其施行前之預期效果迭有落差;故本文目的即為探討兩者間之差距及其發生原因,欲藉由與供應商之接觸來洞察其對於附加費用收取的認知與立場,並以實證調查具體描繪出現行流通事業與供應商進行附加費用收取的實際交易模式,進而了解實務與法規間之落差,以提出對於流通事業不當收取附加費用行為更為妥善之規範方針。 要之,本文實證結果顯示,就「公平交易委員會對於流通事業收取附加費用案件之處理原則」所列舉六種常見的不當收取附加費用行為當中,應首要加強規範之不當收取附加費用行為有:(一) 以促銷活動為由要求供應商支付其可直接獲得利益之不當收取附加費用行為,其導因於該行為輔以消費者價格敏感度較高之商品做為促銷活動,最能為流通事業攫取最大利益所致;(二) 在供應商無義務下,卻於進貨後方要求降低商品進貨價格之不當收取附加費用行為,其源於目前商業交易活動最廣為採用先進貨、後結清的支付附加費用模式以及流通事業頻繁訪價之動作所致;(三) 重複收取對商品係產生相同效益、但並未對商品銷售提供再促進販售之不當收取附加費用行為,其發生在現今流通事業迅速展店之情況下,要求供應商頇同時繳交「新店開幕贊助」與「百店贊助」所致。次之,不當收取附加費用行為不僅導致供應商進行更變外包裝以避免流通事業的訪價行為,造成社會資源分配不效率,亦因一定金額附加費用的收取成為新品上市的進入障礙。末者,在現今附加費用被巧立名目之情況下,本研究重申其收取應回歸「促進商品銷售」之基礎,並提出收取後運用於增進銷售之預計規劃方為妥適。Fair Trade Commission Disposal Directions (Guidelines) on Additional Fees Charged by Distribution Enterprises has been enforced more than 10 years in Taiwan since 2000 Nov. However, there is a huge gap between the expectation effect before the implementation of Disposal Directions and after. Therefore, the purpose of this thesis is out of suppliers' viewpoint to understand the different ways of charging additional fees on current commercial community, for bring up some feasible suggestions to eliminate the gap between both of them. First of all, among six kinds of improperly additional fees listed by Fair Trade Commission Disposal Directions (Guidelines) on Additional Fees Charged by Distribution Enterprises, this thesis itself reveals that the most important issues is to correct the following improperly behavior: (1) the fees charged in the names of promotion, but the amount of the fees exceeds in value the tangible benefit that suppliers may reasonably expect to derive from paying such contributions; (2) despite suppliers being under no obligation, a reduction in the purchase price is demanded by distribution enterprises for already-delivered goods; (3) the fees charged for the same purpose do not provide the extra promotion. Secondly, the improperly additional fees charged not only damage the efficient allocation of Social-Welfare Resources, but also increase the Entry Barrier to new products. Finally, in view of various items for additional fees, this study reiterate that the fees charged have to be directly related to the promotion of those target goods, and distribution enterprises have to offer the project of promotion, in pursuit of ensuring fair competition and preserving trading order, as well as promoting economic stability and prosperity.