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Research of E-commerce Application in Small and Medium Enterprises——A Case Study of Wenzhou
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作者 YANG Huan-chun 《Chinese Business Review》 2007年第2期64-68,共5页
The paper analyzes the status quo of E-commerce application in Wenzhou's small and medium enterprises. This survey selects the 100 prominent small and medium enterprises covering chemical engineering, shoes, apparel,... The paper analyzes the status quo of E-commerce application in Wenzhou's small and medium enterprises. This survey selects the 100 prominent small and medium enterprises covering chemical engineering, shoes, apparel, machinery, furniture, glasses, lighters, pen and pencil, electric and electronics as the investigating targets and issues the questionnaires to them. The result indicates that, the status quo of E-commerce application in Wenzhou's small and medium enterprises are worrisome, which is obviously way behind other cities. Based on that, the paper analyzes the reasons in combination with visiting them, and also proposes the corresponding strategies and predicts its prospect in the end. 展开更多
关键词 e-commerce application small and medium enterprises in Wenzhou the status quo analysis development research
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Application of the E-commerce Platform in the International Trade
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作者 ZHOU Luzhao 《International English Education Research》 2019年第3期70-72,共3页
E-commerce is a new consumption mode, which develops rapidly and is welcomed by consumers. It also plays an important role in promoting the international trade. Through this analysis, we can understand that the influe... E-commerce is a new consumption mode, which develops rapidly and is welcomed by consumers. It also plays an important role in promoting the international trade. Through this analysis, we can understand that the influence of the e-commerce on the international market has both positive and negative aspects. We need to be aware of our shortcomings, understand the gap between them and the developed countries, and formulate the relevant policies. Let China's e-commerce continue to improve and innovate in the international trade, and find a suitable strategy for its own development. Relevant Chinese departments should actively and effectively participate in the construction of e-commerce. On the one hand, they can stabilize the status of e-commerce in the international trade, and on the other hand, they can expand the consumer groups and make the electronic goods better. 展开更多
关键词 e-commerce platform international TRADE application system INNOVATION VALUE
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Self-innovating Accelerating the development and promotion of standards for E-commerce applications
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作者 Chen Zhen 《China Standardization》 2007年第3期8-11,共4页
  The Eleventh Five-Year Plan places emphasis on enhancing the nation's innovation capabilities. Innovation forms a key part of the strategy to change China's central mode of growth to one that is based on s...   The Eleventh Five-Year Plan places emphasis on enhancing the nation's innovation capabilities. Innovation forms a key part of the strategy to change China's central mode of growth to one that is based on science and technology.…… 展开更多
关键词 mode Self-innovating Accelerating the development and promotion of standards for e-commerce applications
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A Low Cost Tax SOA Infrastructure in Grid Applications
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作者 HE Hong XU Baowen 《Wuhan University Journal of Natural Sciences》 CAS 2006年第5期1320-1324,共5页
Many high performance database servers are becoming idle with the tax data being integrated to country tax data centers. We make use of the idle servers to set up a provincial tax Grid based on open Grid service archi... Many high performance database servers are becoming idle with the tax data being integrated to country tax data centers. We make use of the idle servers to set up a provincial tax Grid based on open Grid service architecture (OGSA). We put forward practical methods to integrate databases, to define and create basic modular Grid services and apply agent to manage Grid services. This technical innovation scheme is of a service-oriented architecture (SOA) and succeeds in averting resources waste. Tests proved that it greatly improves the quality of tax services. 展开更多
关键词 Grid application SERVICE data integration service-oriented architecture(SOA) tax Grid
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Interregional Value-Added Tax in the Era of E-Commerce: Tax Policy Design Based on Big Data from Online Retailing
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作者 Yu Chen Luwei Xiang Hu Yang 《Journal of Social Computing》 EI 2024年第1期46-57,共12页
The value-added tax(VAT)in China is levied and allocated based on the origin principle.Under the background of the increasing substitution of online retail for traditional offline retail,this mechanism will exacerbate... The value-added tax(VAT)in China is levied and allocated based on the origin principle.Under the background of the increasing substitution of online retail for traditional offline retail,this mechanism will exacerbate the disparity of regional tax revenue,and intensify tax competition among local governments.Therefore,reconsidering the allocation mechanism of value-added tax in China can be an important policy decision,and it is influenced by various economic and social factors.Firstly,we utilize large-scale retail transaction data from an e-commerce platform to measure regional disparities in retail and consumption among different regions and then reveals present tax policy results in revenue imbalance in different regions.Secondly,we establish a model based on game theory to illustrate how the origin principle leads to fierce tax competition among regions.Furthermore,by establishing and solving tax allocation models between local governments and the central government,this study simulates and calculates the degree of revenue imbalance under different scenarios and attempts to propose policy measures.The results indicate that implementing the destination principle will reduce regional tax imbalances.Moreover,adjusting the allocation ratio between the central government and local governments based on city levels is advantageous for further reducing regional tax revenue disparities. 展开更多
关键词 value-added tax e-commerce destination principle origin principle
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An Enhanced Intelligent Intrusion Detection System to Secure E-Commerce Communication Systems
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作者 Adil Hussain Kashif Naseer Qureshi +1 位作者 Khalid Javeed Musaed Alhussein 《Computer Systems Science & Engineering》 SCIE EI 2023年第11期2513-2528,共16页
Information and communication technologies are spreading rapidly due to their fast proliferation in many fields.The number of Internet users has led to a spike in cyber-attack incidents.E-commerce applications,such as... Information and communication technologies are spreading rapidly due to their fast proliferation in many fields.The number of Internet users has led to a spike in cyber-attack incidents.E-commerce applications,such as online banking,marketing,trading,and other online businesses,play an integral role in our lives.Network Intrusion Detection System(NIDS)is essential to protect the network from unauthorized access and against other cyber-attacks.The existing NIDS systems are based on the Backward Oracle Matching(BOM)algorithm,which minimizes the false alarm rate and causes of high packet drop ratio.This paper discussed the existing NIDS systems and different used pattern-matching techniques regarding their weaknesses and limitations.To address the existing system issues,this paper proposes an enhanced version of the BOM algorithm by using multiple pattern-matching methods for the NIDS system to improve the network performance.The proposed solution is tested in simulation with existing solutions using the Snort and NSL-KDD datasets.The experimental results indicated that the proposed solution performed better than the existing solutions and achieved a 5.17%detection rate and a 0.22%lower false alarm rate than the existing solution. 展开更多
关键词 e-commerce NIDS security algorithm network applications CIA detection
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Intelligent Agent Technologies: The Work Horse of ERP E-Commerce
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作者 Anne T. Galante 《International Journal of Intelligence Science》 2015年第4期173-176,共4页
Agents are the new defacto standard for inclusion in modules of today’s software systems such as ERP systems, mobile applications and operating systems. Agents are an integral part of today’s software design. The qu... Agents are the new defacto standard for inclusion in modules of today’s software systems such as ERP systems, mobile applications and operating systems. Agents are an integral part of today’s software design. The question is how do intelligent agents work in the specific area of ERP credit card processing e-commerce models? To answer this question, a specific area of ERP systems will be analyzed: credit card processing for merchants. One specific merchant credit card processor will be specifically investigated: EVO Merchants. This paper will research how exactly does ERP systems interact using Application Programing Interface or “API” specified by a credit card clearing house. Secure Socket Layers or SSL, and XML are discussed and elaborated on specifically how intelligent agents play such a pivotal role in ERP e-commerce systems for credit card processing. 展开更多
关键词 Intelligent Agents Agent TECHNOLOGIES ERP e-commerce API Artificial Intelligence Decision Making Enterprise Resource Planning application Programing Interface EVO Credit Cards XML SSL AIM W3C SGML
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Views on the current tax policy of e-commerce in China
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作者 Xie Bofeng 《China Finance and Economic Review》 2015年第2期60-71,共12页
This paper provides an analysis of the current tax policy on e-commerce in China and points out that tax policy regarding e-commerce is not a‘vacuum.’Based on foreign scholars’research and analysis of relative elem... This paper provides an analysis of the current tax policy on e-commerce in China and points out that tax policy regarding e-commerce is not a‘vacuum.’Based on foreign scholars’research and analysis of relative elements,this paper concludes that the economic effects of tax policy on e-commerce do not need to be exaggerated.This paper further explains tax policies on e-commerce in foreign countries as models for China to follow.This paper suggests that we should clarify applicable tax policies for e-commerce,design tax policies under the framework of consumption tax reform,and put forward preferential tax policies that are beneficial to economic and business development,as well as presents some views on preferences that can be introduced at the current stage. 展开更多
关键词 e-commerce tax policy preferential policy
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The Role of Artificial Intelligence Tax in Reducing the Unemployment Problem
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作者 Mohamed Abd Elmenam Elshawarby 《Journal of Modern Accounting and Auditing》 2022年第5期225-232,共8页
The fear of the impact of artificial intelligence applications in the labor market on unemployment rates has increased.After the total global investment in this field did not exceed eight billion dollars in 2015,the g... The fear of the impact of artificial intelligence applications in the labor market on unemployment rates has increased.After the total global investment in this field did not exceed eight billion dollars in 2015,the global market for artificial intelligence globally will reach about 70 billion dollars by 2025.Many economic analysts believe that the application of artificial intelligence in industrial fields in particular will produce factories with much fewer employees than the current number,which will cause an increase in unemployment rates.Therefore,countries are trying to adapt to these systems,not only at the level of research and development of these systems,but also on the extent of strategic planning for the change they bring about on the economic level in general,and on the labor market in particular.One of the tools that these countries can use in their attempts to solve this problem is the artificial intelligence tax. 展开更多
关键词 artificial intelligence applications artificial intelligence tax unemployment problem strategic planning
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How International Tax Rules Adapt to the Development of the Digital Economy:The Perspective of the Republic of Azerbaijan
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作者 Lala Babayeva Chingiz Musayev 《Belt and Road Initiative Tax Journal》 2024年第1期106-113,共8页
This article outlines the significance of the digital economy,highlighting the challenges to taxation,and introducing the focus of the article on Azerbaijan's perspective.In recent decades,the digital revolution h... This article outlines the significance of the digital economy,highlighting the challenges to taxation,and introducing the focus of the article on Azerbaijan's perspective.In recent decades,the digital revolution has transformed the global economy,reshaping industries,business models,and consumer behavior at an unprecedented pace.This transformation,commonly referred to as the digital economy,encompasses a broad spectrum of activities ranging from e-commerce and digital services to data analytics and cloud computing.As the digital economy continues to expand its influence,traditional tax systems face significant challenges in adapting to this new reality.This has ignited discussions worldwide across various legal and regulatory domains,and international taxation is no exception.The tax consequences are extensive,impacting both direct and indirect taxation,broader tax policy matters,and tax administration. 展开更多
关键词 Multinational enterprises e-commerce International taxation Base Erosion and Profit Shifting Digital services Value-added tax
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Promoting agricultural and rural modernization through application of information and communication technologies in China 被引量:4
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作者 Dongyu Qu Xiaobing Wang +1 位作者 Chunpeng Kang Yang Liu 《International Journal of Agricultural and Biological Engineering》 SCIE EI CAS 2018年第6期1-4,共4页
China has obtained remarkable major achievements of agricultural and rural development in the past five years,such as advance in agricultural supply-side structural reform,breakthroughs in rural reform,headway in urba... China has obtained remarkable major achievements of agricultural and rural development in the past five years,such as advance in agricultural supply-side structural reform,breakthroughs in rural reform,headway in urban-rural integration development,improvement in rural public services and social undertakings,progress in poverty alleviation,a new level in agricultural trade.Specifically speaking,China is witnessing the following development in Information and Communication Technology(ICT)application in rural areas:Internet infrastructure is strengthened;E-commerce in rural areas is thriving;rural information service is upgraded;A solid progress has been made in Agricultural Internet of Things and rapid deployment of big-data technology.This paper summarizes the experiences gained in the development of agricultural and rural informatization in China.Based on this review,some suggestions were presented:Firstly,improving policy systems through innovation;secondly,strengthening ICT infrastructure;thirdly,giving full play to the primary role of market;fourthly,carrying out pilot demonstration and trainings.At the same time,the problems faced by rural e-commerce development were also pointed out. 展开更多
关键词 ICT application agriculture and rural development MODERNIZATION agricultural informatization rural informatization internet of things e-commerce
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SPECIFYING AGENT-ORIENTED E-COMMERCE SOFTWARE AS ORGANIZATIONAL STRUCTURES
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作者 Manuel KOLP Adrien COYETTE Stéphane FAULKNER 《Systems Science and Systems Engineering》 CSCD 2004年第4期450-468,共19页
Agent architectures are gaining popularity for building open, distributed, and evolving software required by e-commerce applications. Unfortunately, despite considerable work in software architecture during the last... Agent architectures are gaining popularity for building open, distributed, and evolving software required by e-commerce applications. Unfortunately, despite considerable work in software architecture during the last decade, few research efforts have aimed at truly defining patterns and languages for agent architectural design. This paper proposes a modern approach based on organizational structures and architectural description languages to define and specify agent architectures notably in the case of e-commerce system design. 展开更多
关键词 Agent systems architectural description language organizational styles BDI agent model system architecture e-commerce application
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Dealing with the COVID-19 Pandemic:Economic Recovery Through Taxation in Africa 被引量:1
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作者 Nthabiseng Debeila Frankie Mwana Mbuyamba +1 位作者 Ezera Madzivanyika Mary Baine 《Belt and Road Initiative Tax Journal》 2022年第2期8-15,共8页
COVID-19 negatively impacted the economies of many African countries that had previously been on a positive trajectory.Both economic growth and revenue collections were severely eroded,triggered by the lockdowns imple... COVID-19 negatively impacted the economies of many African countries that had previously been on a positive trajectory.Both economic growth and revenue collections were severely eroded,triggered by the lockdowns implemented,stimu-lus packages offered to small and medium enterprises,financial support to vulnera-ble households,and the tax relief measures to businesses.ATAF administered three surveys on its member tax administrations to gauge the tax administration and pol-icy responses to COVID-19,assess the customs revenue losses,and evaluate the tax administrations’preparedness on business continuity and risk management.Results showed that tax administrations implemented a variety of tax relief measures which included accelerated refunds,tax deferrals,suspension of audits,suspension of duties on health products imported for fighting COVID-19 and tax amnesty programs.Some of the non-tax measures included measures meant for enhancing business cash flow,enhancing business con-tinuity,enhancing household cash-flow and supporting the informal sector and small businesses.Customs revenue was negatively impacted on,with an estimated loss of USD400 million~USD500 million from February to April 2020,for the 18 countries whose data was available.Additionally,some African tax administrations either did not have,or were not implementing Business Conti-nuity Plans(BCPs)and enterprise risk management.Sectors that benefitted from the pandemic include the health,pharmaceuticals and medical supplies,and telecommunication and informa-tion technology.The hardest hit sectors were the tourism,education,accommodation and food services and mining.Some countries realised positive revenue growth,despite the pandemic,due to increased usage of automated tax systems.To recover from negative effects of COVID-19,tax administrations should embark on reforms geared towards implementation of the following measures:taxation of digital economies through digital services taxes and a comprehensive VAT strategy for e-commerce transactions;combating transfer pricing and other forms of illicit financial flows;reducing the informal sector;and streamlining tax incentives.Tax administrations could also embrace digitalisation and leverage on big data considering the Fourth Industrial Revolution. 展开更多
关键词 tax administrations tax relief measures COVID-19 VAT e-commerce tax incen-tives ATAF
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Value-Added Tax(VAT)Development and Reform History—A Study of VAT Evolution Around the World and in China
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作者 HU Tianlong 《Frontiers of Law in China-Selected Publications from Chinese Universities》 2022年第3期440-455,共16页
Value-added Tax(VAT),a turnover tax levied on the value appreciated in commodities production,circulation and sale,has been widely practiced by economies worldwide for its neutrality.From the international perspective... Value-added Tax(VAT),a turnover tax levied on the value appreciated in commodities production,circulation and sale,has been widely practiced by economies worldwide for its neutrality.From the international perspective,European Union VAT and New Zealand VAT stand out as characteristic models of VAT development and reform history.With changing economic development models and the growth of e-commerce businesses,VAT systems have been upgraded to meet taxation challenges brought about by the digital economy.Recently,VAT policies and measures have been introduced particularly to combat the COVID-19 impact.In China,the VAT system has been reformed constantly over the past 40 years and has been converging with international practice.China now needs to address emerging VAT issues through legislation,tax incentives,and tax-rate grades so as to meet challenges in VAT collection and management and to suit the“new normal”of economic development. 展开更多
关键词 Value-added tax(VAT) turnover tax digital economy e-commerce
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Digitalization of Tax Administration in Kazakhstan 被引量:2
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作者 Marat Sultangaziyev 《Belt and Road Initiative Tax Journal》 2020年第2期11-17,共7页
Technology progress is changing the working methods of state authorities.The development strategy of the state revenue authorities of Kazakhstan envisages the use of information technologies and information systems to... Technology progress is changing the working methods of state authorities.The development strategy of the state revenue authorities of Kazakhstan envisages the use of information technologies and information systems to improve the quality and effectiveness of the functions.This article describes the main information systems used at this stage,and the benefits for the country using them. 展开更多
关键词 DIGITALIZATION tax administration Kazakhstan Product traceability Risk management Mobile application
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区块链技术在税收征管中的应用研究 被引量:1
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作者 孙越 《市场周刊》 2024年第1期100-103,共4页
近年来,我国互联网和大数据技术发展迅速,区块链技术作为互联网技术中的一项新兴技术,被广泛应用于各行各业。文章首先介绍了区块链技术的概念及特点,然后介绍了我国税收征管的现状及存在的问题,之后重点介绍了区块链技术在税收征管中... 近年来,我国互联网和大数据技术发展迅速,区块链技术作为互联网技术中的一项新兴技术,被广泛应用于各行各业。文章首先介绍了区块链技术的概念及特点,然后介绍了我国税收征管的现状及存在的问题,之后重点介绍了区块链技术在税收征管中的应用,最后提出了一些完善区块链技术应用的建议。 展开更多
关键词 区块链 税收征管 应用前景
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新商科背景下应用型本科院校税法一流课程建设与实践研究
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作者 徐铭阳 赵刘磊 《黑龙江工业学院学报(综合版)》 2024年第5期22-26,共5页
税法作为一门重要的商科课程,在应用型本科院校的建设中具有重要的地位和作用,为社会培养税法专业人才提供了重要的人才支撑。然而,随着数智技术的快速发展以及数字经济的蓬勃兴起,企业亟需具备数字化分析处理能力以及知识技能跨界的复... 税法作为一门重要的商科课程,在应用型本科院校的建设中具有重要的地位和作用,为社会培养税法专业人才提供了重要的人才支撑。然而,随着数智技术的快速发展以及数字经济的蓬勃兴起,企业亟需具备数字化分析处理能力以及知识技能跨界的复合型税法专业人才,但传统的税法课程已无法与新技术、新商业要求相对接。因此,试在分析和总结了高校税法课程建设中存在问题的基础上,从课程教学理念、教学内容、教学方法、教学团队等方面探索和实施新商科背景下应用型本科高校税法课程建设,对复合型、交叉融合型化的税法专门人才培养具有重要的现实意义。 展开更多
关键词 新商科 应用型本科院校 税法课程
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基于移动应用的“税法”特色教学设计与实践
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作者 陈元艺 邵景奎 《教育教学论坛》 2024年第17期149-152,共4页
针对“税法”课程“点多变快”、教学与市场需求脱节、课堂“低头族”现象突出等教学痛点,基于超星学习通、微信等移动应用,采用具有“一真一新一活跃”特色的教学设计,并将其应用于三个学期的“税法”教学实践。实践应用与结果分析表明... 针对“税法”课程“点多变快”、教学与市场需求脱节、课堂“低头族”现象突出等教学痛点,基于超星学习通、微信等移动应用,采用具有“一真一新一活跃”特色的教学设计,并将其应用于三个学期的“税法”教学实践。实践应用与结果分析表明,基于移动应用的税法“一真一新一活跃”教学将税法理论与“全真”实践紧密融合,从而有效提升学生实践与应用能力;增强学生的学习兴趣,从内源提升其学习动力,进而提升学生在课堂的活跃度、参与度,提升教学效果。 展开更多
关键词 税法 移动应用 特色 教学
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移动应用分发平台滥用规则行为的反垄断法规制——以苹果公司App Store垄断案为例
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作者 罗智科 《竞争政策研究》 CSSCI 2024年第3期71-85,共15页
新修订的《反垄断法》新增禁止经营者利用平台规则从事滥用市场支配地位行为的条款。以移动应用分发平台为例,其平台规则受到越来越多的竞争关注。美国、欧盟等均对在iOS设备应用分发市场占据支配地位的苹果公司发起反垄断调查。苹果公... 新修订的《反垄断法》新增禁止经营者利用平台规则从事滥用市场支配地位行为的条款。以移动应用分发平台为例,其平台规则受到越来越多的竞争关注。美国、欧盟等均对在iOS设备应用分发市场占据支配地位的苹果公司发起反垄断调查。苹果公司针对付费应用和应用内付费数字内容收取最高达30%的佣金涉嫌构成不公平高价;强制使用自营应用内购买系统且附加“反转向条款”涉嫌构成附加不合理的交易条件;对竞争应用收取高额佣金、操纵App Store搜索排名、强制下架竞争应用、不当利用竞争应用的非公开信息涉嫌构成自我优待。我国反垄断执法机构应持续追踪域外相关执法动态,做好移动应用分发市场的竞争状况评估,推进常态化监管;及时精准认定利用平台规则实施的滥用行为,并设计有效的救济措施,强化反垄断监管;推动构建平台事前规制制度,要求移动应用分发平台提高运营透明度,实现全链条监管。 展开更多
关键词 移动应用分发 平台规则 平台反垄断 “苹果税” “反转向条款” 自我优待
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经济新形势下税务会计在企业财务管理中的运用
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作者 卢凌 《市场周刊》 2024年第11期107-110,共4页
税务会计是会计学当中不可或缺的重要组成部分,对提高财务管理工作的效率具有重要意义。尤其是在经济新形势下,要想真正契合社会发展趋势,促进财务管理工作创新,就必须重视税务会计的价值,切实将税务会计应用于财务管理工作的各个环节... 税务会计是会计学当中不可或缺的重要组成部分,对提高财务管理工作的效率具有重要意义。尤其是在经济新形势下,要想真正契合社会发展趋势,促进财务管理工作创新,就必须重视税务会计的价值,切实将税务会计应用于财务管理工作的各个环节。在税务会计工作开展的过程中,可以通过强化核算监督等工作方式,有效提高财务管理工作的水平。为此,文章从税务会计与财务管理的关系入手,深入分析经济新形势下税务会计的工作现状,全面阐述税务会计在企业财务管理中的应用措施,旨在为提升企业财务管理水平提供参考依据。 展开更多
关键词 经济新形势下 税务会计 企业财务管理 应用措施
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