網路購物的發展已日趨便捷且具多樣化，幾乎任何東西均能在網路平台上被找到。不過，消費者購買未實際看過的實體商品，往往會在收到商品後，可能因某些因素而產生退貨的念頭。現行多數電子商務平台所執行的退貨政策均為退貨免運費的方式，因此，只要有退貨的情況就會造成賣方需吸收商品的來回物流費用而產生負利潤。倘若採用折扣優惠式的退貨政策可吸引消費者購買且降低被退貨的負利潤之成效，本研究期望藉由評估折扣優惠式退貨政策的制定，來吸引顧客購買與達到降低退貨所產生的負利潤風險。
本研究以此觀點出發，而架構研究情境為市場上存在兩個零售商，並提供免運費退貨政策與折扣優惠式退貨政策的競爭環境，且消費者均勻分布在市場上，消費者具有個人偏好而形成異質性消費者，其對退貨政策的偏好不同而影響消費者的購買決策。
研究結果發現β值提升對利潤有著正向的影響，提高β值可從優化販售於網路上商品的標示，如多角度的商品示意圖、資訊更透明化、附上消費者親身使用經驗分享，來提高β值。在策略上的選擇，若有多提供折扣優惠式退貨政策對利潤上是絕對的正向幫助，這兩種方案皆會有消費者進行選擇，在折扣優惠式退貨政策上對於零售商來說，若商品退貨了也不會產生負利潤，故多提供折扣優惠式退貨政策是必要的選擇。

The development of online shopping has become increasingly convenient and diversified that almost any merchandise can be found on the Internet platform. It is quite common in e-commerce that if the consumers are not satisfied after receiving their orders for certain reasons, they might want to return the goods. Most of the implementation of the return policy adopted by the e-commerce platforms in Taiwan offers free return shipping. This means that the sellers absorb the logistics costs of the returned goods. This study aims to assess the return policy with discount to evaluate if the return policy with discount can be used to attract consumers to buy products and reduce the negative effects of returned goods. The study is based on the existence of two retailers and the consumers are equally distributed on the market in a competitive environment. Two return policies are considered:　One is a free shipping return policy, and the other is a return policy with discount. In addition, consumers have different preferences on return policy which influences their purchase decisions. This study discusses the impact of the changing marketing environment of return policy through parametric analysis. We found that the proportion of consumers who are more likely to find the products a good fit has a positive impact on the profit. An increase of this proportion will improve the sales of goods on the Internet.

經濟部商業司(2016)。我國B2C網路商店經營現況研析報告。http://www.cnra.org.tw/edm/2016b2c.pdf
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