One,

Discussion on security problems and solutions of campus e-commerce

Abstract: With the rapid development of e-commerce and the deepening of campus informatization, campus e-commerce came into being and developed rapidly. Based on the analysis of the concept and characteristics of campus e-commerce, this paper deeply analyzes the security problems and requirements of campus e-commerce, and puts forward a reference solution for campus e-commerce security transactions on the basis of combining the security mechanism of e-commerce.

Keywords: campus; E-commerce; Security; solution

introduce

With the continuous popularization of the Internet and the rapid development of e-commerce, this new mode of business activities has gradually changed people's economic activities, working methods and lifestyles. More and more people begin to accept and love online shopping. However, the bottleneck of e-commerce development-security is still the biggest problem that restricts people to conduct e-commerce transactions. Therefore, security is the core issue of e-commerce and the key to realize and ensure the smooth progress of e-commerce. Campus e-commerce is the concrete application and realization of e-commerce in campus environment, and its security is also a key issue that cannot be ignored in its development, which should be studied emphatically.

1 Overview of campus e-commerce.

1. 1 the concept of campus e-commerce.

Campus e-commerce is the specific application of e-commerce in the specific campus environment. It refers to a highly available, extensible and secure computer system built on campus by using campus network foundation, computer hardware, software and secure communication means to meet the business, work, study and life needs of units, enterprises and individuals on campus.

1.2 Characteristics of campus e-commerce.

Compared with general e-commerce, campus e-commerce has the characteristics of stable customer base, excellent network environment, convenient logistics and distribution, good credit mechanism, and service is greater than profit, which are also the advantages of campus e-commerce. Compared with the traditional campus business activities, the characteristics of campus e-commerce are: the transaction is not limited by time and space, fast and convenient, and the transaction cost is low.

2 campus e-commerce security issues.

2. 1 campus e-commerce security content.

The content of campus e-commerce security can be divided into two parts as a whole: campus network security and campus payment transaction security. Campus network security mainly includes computer network equipment security, computer network system security, database security and so on. The content of campus payment transaction security involves various security issues arising from the application of traditional campus business activities in campus network, such as online transaction information, online payment and delivery services.

2.2 campus e-commerce security threats.

Campus e-commerce security threats also come from network security threats and transaction security threats. However, network security and transaction security are not isolated, but inseparable and complementary. Network security is the basis and guarantee of transaction security. Campus network is also an open network, and it also faces many security threats, such as identity theft, unauthorized access, impersonation of legitimate users, data theft, data integrity destruction, denial of service, transaction rejection, data flow analysis, bypass control, interference with the normal operation of the system, virus and malicious attacks, abnormal use of insiders and malicious destruction. The openness of campus network also makes the security of trading activities based on it seriously threatened. The threats faced by online transactions can be summarized as: information leakage, tampering with information, forgery and transaction denial. Information disclosure is that illegal users steal or intercept transaction information through various technical means, which undermines the confidentiality of information; Tampering with information means that illegal users insert, delete or modify transaction information, which destroys the integrity of information; Counterfeiting means that illegal users impersonate legitimate traders to forge transaction information; Transaction denial is the behavior that one party or the other denies the transaction, and it is also one of the main threats to the security of campus e-commerce.

2.3 Basic security requirements for campus e-commerce security.

Through the analysis of the security threats of campus e-commerce, we can see that the basic requirements of campus e-commerce security are to ensure the authenticity of the identity of the transaction object, the confidentiality and integrity of the transaction information, the effectiveness of the transaction information and the undeniable nature of the transaction information. Through the overall planning of campus e-commerce system, its security requirements can be improved.

3 campus e-commerce security solutions.

3. 1 campus e-commerce security architecture.

Campus e-commerce security is a complex systematic project, which should be planned from a systematic perspective. According to the security requirements of campus e-commerce, through the overall consideration and planning of campus humanistic environment, network environment, application system and management, combined with the security technology of e-commerce, the security architecture of campus e-commerce is summarized, as shown in the figure:

In the above security framework, the human environment layer includes the existing e-commerce laws and regulations and the unique campus information culture of campus e-commerce, which comprehensively constitutes the big environment of campus e-commerce construction; The infrastructure layer includes campus network, virtual private network VPN and authentication center; The logical entity layer includes campus card, payment gateway, authentication server and transaction server; The security mechanism layer includes encryption technology, authentication technology, security protocol and other e-commerce security mechanisms. The application system layer is the campus e-commerce platform, including online trading, payment and distribution services.

For the above security architecture, the specific solutions are as follows:

(1) Create a good humanistic environment on campus. Strengthen the moral education of college students, cultivate the information and cultural knowledge and literacy of participants in campus e-commerce, enhance the legal awareness and moral concepts of teachers and students in colleges and universities, create a good humanistic environment for campus e-commerce, and prevent malicious attacks and destruction.

(2) Establish a good online payment environment. At present, most colleges and universities in China have established campus card project. Campus e-commerce system can use one-card or campus electronic account as the carrier of online payment, without interconnection with banks and other financial systems. The school settlement center specializes in dealing with business with financial institutions, which can greatly improve the security of online payment on campus.

(3) Establish a unified identity authentication system. The establishment of campus unified identity authentication system can provide security authentication function for campus e-commerce system.

(4) Organize the logistics distribution team. Generally speaking, only a few people can solve the problem of logistics and distribution in places where teachers and students live relatively concentrated on campus. Without entrusting a third-party logistics company, a logistics and distribution team can be established on campus to complete the distribution service accurately and timely. 【LunWenNet。 Com, paper net]

3.2 campus network security countermeasures.

The main measures to ensure campus network security are:

(1) firewall technology. Using firewall technology to realize the security of campus local area network, in order to solve the access control problem, only authorized campus legal users can access the resources of campus network, and prevent the external Internet from destroying the internal network.

(2) Virus prevention technology. In any network environment, computer viruses have immeasurable threats and destructive power. Although the campus network is a local area network, the threat of computer virus is inevitable. Therefore, strengthening virus prevention is an important link to ensure campus network security.

(3)VPN technology. At present, most colleges and universities in China have established campus card projects. If VPN technology can be used to establish campus card private network, it can greatly improve campus information security and ensure data transmission. It effectively ensures the security and stability of the network and is easy to maintain and improve.

3.3 Transaction information security countermeasures.

Aiming at the security problem of transaction information in campus e-commerce, we can use the security mechanism of e-commerce, such as data encryption technology, authentication technology, security protocol technology and so on. Through data encryption, the confidentiality of information can be guaranteed; By adopting security mechanisms such as digital abstract, digital signature, digital envelope, digital timestamp and digital certificate, the problems of information integrity and non-repudiation are solved. Through the method of security protocol, a secure information transmission channel is established to ensure the security of e-commerce transaction process and data.

(1) data encryption technology Encryption technology is the most basic information security measure in e-commerce. Its principle is to use certain encryption algorithms to ensure the confidentiality of data, mainly including symmetric encryption and asymmetric encryption. Symmetric encryption is a traditional password-based technology, and the encryption operation and decryption operation use the same key. Asymmetric encryption means that the encryption key is different from the decryption key, and the encryption key is public while the decryption key is not.

(2) Authentication technology. Authentication technology is an important technology to ensure the security of e-commerce transactions. It is the premise of online transaction payment and is responsible for confirming the identities of both parties to the transaction. In campus e-commerce, online transaction authentication can authenticate the identities of all parties through campus unified identity authentication system (such as campus one-card system).

(3) Security protocol technology. At present, the more mature and practical e-commerce security protocols are SET and SSL. By comparing SSL and SET protocols, this paper analyzes the requirements of campus e-commerce and finds that SSL protocol is more suitable for campus e-commerce. SSL is located between the transport layer and the application layer, which can better encapsulate the application layer data and be transparent to users without changing the application program located at the application layer. Moreover, SSL can establish a secure communication channel between the client and the server only through a "handshake" process to ensure the security of data transmission.

3.4 Campus e-commerce based on one card.

At present, the construction of campus network and campus card project in colleges and universities in China is gradually improving. Using campus card for online payment of campus e-commerce can enhance the payment security of campus e-commerce, and avoid or reduce the risk of card number theft when using bank card to pay. At the same time, the use of campus card as a carrier of campus electronic payment security are:

(1) The campus network is an internal network, which shields most hacker attacks and virus intrusions from public networks. Due to the firewall, anti-virus software and other security facilities, the possibility of damage by external network personnel is very small. At the same time, the campus card center has a good security mechanism, and it is very unlikely to use the campus card to pay for stolen account passwords and other information on campus.

(2) The campus card has a unified identity authentication system, which can authenticate all parties to the transaction, and the trading activities of all parties are subject to unified audit and monitoring. Unified identity authentication can ensure the safety and reliability of online working environment. In campus network management, users with different roles enjoy different levels of authorization, which limits their online activities and effectively prevents some malicious things from happening. At the same time, because the identity of the school staff is single, and most of them are students, once there is a dispute in the transaction, the identity is easy to confirm and the dispute is easy to solve.

4 concluding remarks.

Developing campus e-commerce is an important part of promoting campus information construction. With the deepening of campus information construction in China, many colleges and universities have carried out campus e-commerce, which greatly facilitates the work, study and life of campus teachers and students. But at the same time, the security problem has also become an obstacle to the development of campus e-commerce. Therefore, how to establish a safe and convenient campus e-commerce application environment, so that teachers and students can conduct online transactions and online payments conveniently and reliably, is a key issue that needs to be studied in the current development of campus e-commerce.

References:

Li Hongxin. E-commerce security [M]. Dalian: Dongbei University of Finance and Economics Press, 2008.

[2] Yang, Yang Lifan. E-commerce security and electronic payment [M]. Beijing: Machinery Industry Press, 2008.

[3] Liu Keqiang. Electronic transactions and payments. Beijing: People's Posts and Telecommunications Publishing House, 2007.

[4] Charlie Kaufman, Lydia Paalmann, Mike Espe Sinar, Xu Jianzhuo, etc. Network security-secret communication in the public world [M]. Beijing: Electronic Industry Press, 2004.

[5] Zhang Hongxia, Song Dechang. How to build campus e-commerce [J]. Information System Engineering, 2005(7)[6] Zhu Ganfeng. On "One Card" Technology [J]. Science and Technology Innovation Herald, 2009(9)

Second,

Research on the Influence of E-commerce on Tax Collection and Management and Countermeasures

With the rapid development of e-commerce, due to the borderless, virtual, uncertain transaction objects, high transaction efficiency, low cost and other characteristics of e-commerce, it is difficult to distinguish tax objects, which leads to a series of new problems such as increased difficulty in tax collection and management, and increased government tax loss due to international tax problems. In this regard, China should attach great importance to the formulation and improvement of relevant tax collection and management systems, adhere to the principle of combining resident jurisdiction with source jurisdiction, and promote the modernization and internationalization of tax collection and management in China.

Keywords e-commerce; Tax collection and management; Influence; Countermeasures

I. Overview of e-commerce

China is already the most prosperous and potential commodity trading market in the world. Because of its most prosperity and potential, in the current crisis, many brands are competing to land in China market, which makes the competition in China trade market extremely fierce, and the prices of various commodities will change to varying degrees. How to cope with the rapidly changing market demand and price, maintain reasonable distribution inventory, integrate logistics, information flow and capital flow, and realize optimal allocation has become a top priority for commodity manufacturers and distributors. With the prevalence of informatization and e-commerce, many enterprises have chosen network, real-time, centralized and interactive network distribution management.

For many online merchants who rely on e-commerce to achieve marketing, how to quickly find sufficient sources of goods, find buyers as soon as possible, and deliver goods in large quantities through online platforms has become a major challenge for effective business development. Channel distribution plays an important role in traditional marketing, especially in a diversified market like China. This importance is also reflected in online transactions. Recently, ShopEx officially launched the B2B product "Distribution King", which is bringing a new model to online distribution. It can help merchants quickly build an online shop system with the ability to develop consignment and wholesale business. In the past, this company mainly provided online shop software, and helped merchants to build independent online shops at low cost by downloading. In 7 years, it became the online shop software provider with the highest market share in China. With the help of ShopEX's open e-commerce platform and website building system (that is, online shop software), online merchants can quickly establish personalized online shops with independent domain names. An online shop with an independent domain name and brand image is very attractive to those businesses that focus on the long-term and ultimately hope to establish brand loyalty among users. This is an online shop construction mode on a closed e-commerce platform, which is different from Taobao and Paipai. But this is not its only model. For example, "distribution king" is actually a channel management system of network marketing.

First, help online stores quickly find a large number of distribution channels. Find suitable resources from millions of network distributors, and 1% can also find 1 10,000 network distributors, which is a considerable number.

Secondly, we can manage and analyze the upstream and downstream links of online stores to help online stores better understand the behaviors of their suppliers and users, establish more effective distribution channels, and screen more ideal partners.

Thirdly, with the help of ShopEx analysis tools, the quality of distributors joining the online distribution system is evaluated and certified, such as distribution ability and online sales experience, so as to reduce the cost of finding and managing distribution channels.

Distribution king mainly embodies the value through three links: helping online merchants to build websites quickly in the pre-sales stage, and effectively formulating marketing rules and agency levels; In the middle of sales, easy transactions are realized through synchronous shelves and multiple payment interfaces; After sale, you can keep track of the sales volume of goods at any time through effective channel management and statistics, and help network operators to manage goods effectively.

Therefore, it is a powerful professional platform management system that integrates the functions of website construction, information release and downstream channel management. The secret of its business model lies in finding a large number of distributors for online stores at low cost, quickly and effectively, and relying on groups instead of individual combat, effectively ensuring sufficient sales and considerable income for online stores. It not only solves the high cost and management risk of traditional distribution channel construction, but also avoids the disadvantages of closed online stores such as Taobao that lack their own domain name and brand image, which just occupies the market gap between traditional distribution channels and closed online stores. In fact, e-commerce should not just stay at the simple transaction level, but should penetrate into traditional industries and have a full understanding of the upstream and downstream of traditional industries. In his view, some small and medium-sized enterprises in China will become the biggest customers of B2C electronic industry, but at present, the concepts of these traditional industries have not completely changed. [On \ Wen \ Wang Lun Wen Wang \Com]

Second, the impact of e-commerce on tax collection and management

In China, the issue of e-commerce taxation was put forward and discussed as early as the end of 1990s, when the Internet was just emerging, but it was shelved only because the scale of e-commerce was small at that time and it was also to support the development of e-commerce. However, with the vigorous development of e-commerce in recent two years, the industrial and commercial departments began to put the taxation rules on the agenda, and carried out regional experiments on specific operations.

(1) In July, 2007, the first case of tax evasion by individuals using B2C websites was pronounced. Defendant Zhang Li's company evaded taxes 1 10000 yuan through online transactions, and was sentenced to 2 years' imprisonment, suspended for 2 years, and fined 60,000 yuan, and his company also fined 65,438 yuan. (2) In July, 2008, the Beijing Municipal Administration of Industry and Commerce issued an e-commerce supervision opinion, stipulating that all for-profit online stores in Beijing must obtain a business license before they can start business on August 1 day. The Opinions are not only aimed at traditional operators, but also effective for individual sellers. (3) In June 2008 165438+ 10/0, Beijing Local Taxation Bureau announced the detailed rules for the collection of virtual currency transaction tax. According to whether an individual can provide proof of income, tax is levied at two tax rates: 20% of profits or 3% of the total transaction amount. (4) On the eve of the two sessions in 2009, the official public information in State Taxation Administration of The People's Republic of China, China showed that State Taxation Administration of The People's Republic of China was working with relevant departments to investigate the issue of e-commerce tax collection and management, hoping to establish a legal framework for e-commerce tax collection and management, so as to promote the revision and improvement of the Tax Collection and Management Law. Although there are many long-standing problems in e-commerce taxation, putting it on the agenda is the inevitable result of conforming to the trend. In view of the difficulty of e-commerce taxation, the current agenda may only be the first step of the long March, and it will be a long process to wait for the improvement and effective operation of laws and regulations.

Third, the necessity analysis

I think the answer to the question whether e-commerce should be taxed is clear. Both the national finance and the healthy development of the industry need effective tax bills.

(1) The tax amount of e-commerce is considerable. According to the survey, the transaction volume of China e-commerce market reached 2.4 trillion yuan in 2008, up by 4 1.2% year-on-year. If the transaction tax is levied at the rate of 3%, the national tax department can theoretically increase the tax revenue by 72 billion yuan. (2) E-commerce has the characteristics of wide trading range and no geographical restrictions. Therefore, in the process of commodity circulation, the goods and services of developing countries are vulnerable to the impact of developed countries. Without tax control, commodity markets in developing countries are easily affected. Therefore, from the perspective of protecting the development of domestic enterprises, it is also urgent to levy taxes on e-commerce. (3) E-commerce is increasingly becoming a hotbed of tax avoidance. Domestic enterprises often sell goods through B2C and C2C e-commerce platforms without issuing invoices, online shoppers unconsciously ask for invoices, or shopkeepers directly pass the tax rate on to consumers, resulting in a large amount of tax loss. Moreover, some large enterprises, including import and export enterprises, also use the concealment of e-commerce to avoid taxes.

Many hidden dangers and contradictions caused by e-commerce tax exemption seriously threaten the national economic interests, so it is imperative to legislate to tax e-commerce. However, as a new industry, e-commerce has completely subverted the traditional business model, and there are many difficulties in taxation.

First of all, e-commerce does not happen in a physical place, but in the virtual world of cyberspace. In online transactions, vouchers, account books and statements can be filled in electronically in the computer, which can be easily modified without leaving any clues and traces, and electronic encryption technology is adopted. Due to the paperless, intangible, real-time, hidden and other characteristics of online transactions, it is out of tax monitoring, resulting in the proliferation of tax collection points, making it difficult for the tax bureau to obtain sufficient tax collection and management information, resulting in a new blind spot for tax collection and management.

Secondly, people in the industry are most worried about whether taxing e-commerce will stifle the development of e-commerce. So which subjects are taxed? What is the threshold? How do tax policies and supporting policies complement each other? According to the development direction of e-commerce, it is generally divided into B2B, B2C and C2C. C2C is mainly composed of individual shopkeepers. Driven by e-commerce platforms such as Taobao, C2C is developing rapidly at present. Once C2C is taxed, the advantage of low online shopping price will disappear. How to realize an appropriate and effective tax policy will greatly test the wisdom of legislators.

The high mobility and concealment of e-commerce also weaken the ability of tax authorities to obtain transaction information, and also put forward higher requirements for tax coordination and cooperation among countries. The international community should carry out extensive tax coordination to eliminate the obstacles to international trade and capital flow caused by the exercise of tax jurisdiction by various countries. In the future, tax coordination should not be limited to eliminating tariff barriers and double taxation, but should be for tax authorities of various countries to exchange information, share information resources, agree on inspection techniques and means, and try to avoid the possibility of tax avoidance.

Improve the quality of tax cadres, speed up the informatization construction of tax authorities and establish electronic taxation to meet the needs of the development of information economy. To strengthen the tax management of e-commerce, we must cultivate a large number of business backbones who are proficient in network economy knowledge, realize online office, online collection and management, online inspection and online service, and make the overall quality of tax cadres adapt to the new needs of the information economy era. [paper net]

refer to

[1] Cai. Electronic commerce and taxation [M]. Beijing/China Taxation Press, 2000.

[2] Wang Yuzhu. E-commerce taxation [J]. E-commerce World, 2002, (2).