The Electronic Commerce and Tax Administration in China的书名作者及年份1. IntroductionThe enterprises, governments and individuals in China have engaged in the electronic commerce universally since it came into use globally in the end of the

The Electronic Commerce and Tax Administration in China的书名作者及年份1. IntroductionThe enterprises, governments and individuals in China have engaged in the electronic commerce universally since it came into use globally in the end of the
The Electronic Commerce and Tax Administration in China的书名作者及年份
1. Introduction
The enterprises, governments and individuals in China have engaged in the electronic commerce universally since it came into use globally in the end of the 20th century. Each of them has its own website, and more than 100 million people use the internet. The booming electronic commerce in China has created a huge market associated with the internet; therefore, the projects in IT systems and infrastructures are an important part of investments for each authority and enterprise.
E-commerce in China has such features as the following in details. First, E-commerce with internet have covered all over the industries in the country, which includes manufactory, commerce, agriculture, cultural industry, intellectual industry, entertainment, logistics, education, post business etc.. Internet also joints the East Coast with the rural in the Northwest by different communication paths and ways in China. Second, the IT infrastructure has been setup all over the country while a series of e-commerce institutions such as the China Electronic Signature Law has been adopted, the technology (i.e. web searching or security) has been widely used and can’t improved greatly in the short run. The development of the electronic commerce will be mainly in increasing the number of users, transforming the using style and expanding the areas covered. Third, the promotion of digitalization maybe inducing some new media and organizations and will make challenges to the tax institution and administration system after ending the process of uniting TV technology, internet technology and broadcasting technology to one. Forth, the transformation of conduct of business and the structure of marketplace under the influence of electronic commerce changes our daily life which leads to new tax problems.
Encouraged by the booming of electronic commerce, the bank system and government promoted their utility of information technology. The utility of IT in the government has two targets: one is to gain efficiency and provide more convenience for the taxpayers; another is to synchronize with the society and empower the supervisory ability while ruling the conduct of the government in the administrative process. China tax authorities started the programs in IT building since 1990s along these two roads, which has experienced three phases of Golden Tax Project. The first two phases has been finished and we gained some fruits include several software systems mainly used today named as China Tax Administration Information System (CTAIS), VAT Invoicing System, VAT Export Refund System, there are some other auxiliary systems like Administrative Supervising System, Individual Tax System. We are trying to reengineering the processes of the tax businesses and integrating the information systems in Phase 3 of Golden Tax Project, and which will be finished in the end of 2009.
2. Demands from e-commerce
The electronic commerce creates a series demands not only for the

The Electronic Commerce and Tax Administration in China的书名作者及年份1. IntroductionThe enterprises, governments and individuals in China have engaged in the electronic commerce universally since it came into use globally in the end of the
1.介绍
企业,政府和个人在中国从事的电子商务普遍开始投入使用,因为它在20世纪末全球.他们每个人都有自己的网站,以及超过1.0亿人使用互联网.蓬勃发展的电子商务在中国创造了一个巨大的市场与互联网相关的,因此,在IT系统和基础设施项目是为每个机关和企业投资的重要组成部分.
电子商务在中国电子商务已经成为在以下细节等功能.首先,电子商贸与网络已覆盖全国各地,在国家产业,其中包括生产厂家,商业,农业,文化产业,知识产业,娱乐,物流,教育,邮政业务等.互联网也与关节在不同的沟通途径和方式在中国西北农村的东海岸.其次,IT基础设施已在全国各地设置了一系列的同时电子商务机构,如中国电子签名法已经通过,该技术（即网络搜索或保安）已被广泛使用,不能显着提高在短期内.对电子商务的发展,主要增加的用户数量,转变作风,扩大使用范围覆盖.第三,促进数字化可能引发一些新的媒体和组织,并会结束后,团结电视技术,网络技术和广播技术,一个进程的挑战,税务机构和管理制度.四是企业进行改造和电子商务下的变化影响着我们的日常生活,导致新的税收问题的市场结构.
通过电子商务的蓬勃发展感到鼓舞,银行系统和政府促进了信息技术的效用.对在政府公用事业有两个目标：一个是提高效率和为纳税人提供更多方便,另一个是与社会同步,并授权监管能力,而执政党在行政过程中的政府行为.中国税务当局开始在资讯科技的课程建设,因为这两条道路沿线,已经历了三个阶段的金税工程20世纪90年代.前两个阶段已经完成,我们取得了一些成果,包括一些软件主要用于今天的中国税收管理信息系统（CTAIS）命名系统,进销存系统增值税,增值税出口退税制度,有一些如行政监督体系中的其他辅助系统,个人税收制度.我们正在努力再造税务业务的流程和整合的金税工程二期3的信息系统,并将于2009年底完成.