TheElectronicCommerceandTaxAdministrationinChina的书名作者及年份

1.Introduction

Theenterprises,governmentsandindividualsinChinahaveengagedintheelectroniccommerceuniversallysinceitcameintousegloballyintheendofthe20thcentury.Eachofthemhasitsownwebsite,andmorethan100millionpeopleusetheinternet.TheboomingelectroniccommerceinChinahascreatedahugemarketassociatedwiththeinternet;therefore,theprojectsinITsystemsandinfrastructuresareanimportantpartofinvestmentsforeachauthorityandenterprise.

E-commerceinChinahassuchfeaturesasthefollowingindetails.First,E-commercewithinternethavecoveredallovertheindustriesinthecountry,whichincludesmanufactory,commerce,agriculture,culturalindustry,intellectualindustry,entertainment,logistics,education,postbusinessetc..InternetalsojointstheEastCoastwiththeruralintheNorthwestbydifferentcommunicationpathsandwaysinChina.Second,theITinfrastructurehasbeensetupalloverthecountrywhileaseriesofe-commerceinstitutionssuchastheChinaElectronicSignatureLawhasbeenadopted,thetechnology(i.e.websearchingorsecurity)hasbeenwidelyusedandcan’timprovedgreatlyintheshortrun.Thedevelopmentoftheelectroniccommercewillbemainlyinincreasingthenumberofusers,transformingtheusingstyleandexpandingtheareascovered.Third,thepromotionofdigitalizationmaybeinducingsomenewmediaandorganizationsandwillmakechallengestothetaxinstitutionandadministrationsystemafterendingtheprocessofunitingTVtechnology,internettechnologyandbroadcastingtechnologytoone.Forth,thetransformationofconductofbusinessandthestructureofmarketplaceundertheinfluenceofelectroniccommercechangesourdailylifewhichleadstonewtaxproblems.

Encouragedbytheboomingofelectroniccommerce,thebanksystemandgovernmentpromotedtheirutilityofinformationtechnology.TheutilityofITinthegovernmenthastwotargets:oneistogainefficiencyandprovidemoreconvenienceforthetaxpayers;anotheristosynchronizewiththesocietyandempowerthesupervisoryabilitywhilerulingtheconductofthegovernmentintheadministrativeprocess.Chinataxauthoritie