【作者】 魏登文；

【导师】 张金隆；

【作者基本信息】 华中科技大学 ， 管理科学与工程， 2009， 博士

【摘要】 随着现代信息技术迅速普及和发展，以Internet为载体、以交易双方为主体、以银行电子支付和结算为手段、以客户数据为依托的全新的商务模式——电子商务，正以其无可比拟的优势和不可逆转的趋势，改变着传统商务活动的运作模式。它的产生和发展对传统的税收制度及其管理手段提出了新的要求，既给税务部门提出了挑战，又带来了新的发展机遇。电子商务环境下的税收问题已成为世界各国研究的热点问题。从技术角度，阐述了电子商务对传统税收征管体制的影响，总结和分析了从传统三层结构的电子商务模式到具有智能性的移动Agent技术的电子商务模式发展演变过程，分析了基于移动Agent电子商务系统面临的安全信任问题。信任问题研究为解决电子商务应用系统交易安全风险控制提供了新的思路。将电子商务的税收问题与安全信任问题结合起来进行深入探索，建立合适的信任机制能够帮助交易者在交易之前预测对方的可靠性，从而降低交易涉及的风险性，在一定程度上起到了保障电子商务交易安全的作用，对纳税人自觉依法纳税也起到了一个很好的监督和评价作用。通过深入研究了信任关系的动态特性和信任模型的抗攻击能力等关键问题，提出了一种面向移动Agent的电子商务税收征管的信任模型AgentRep。该模型通过较全面地引入影响信任度的因素来提高信任评估的准确性，能够有效剔除无用的或者欺骗性的推荐信息；提出了改进的向量相似度的方法来度量并动态更新推荐者的可信度：引入了短期信誉和惩罚因子概念，并对其计算方法进行了改进，提高了其抗攻击的能力。通过仿真实验对所提出的信任模型进行验证和性能分析，结果表明AgentRep能动态的评估系统节点的信任度，并具有抑制诸如诋毁和策略攻击等各类攻击的有效性和健壮性。以WEB服务器所在地为常设机构，采用价税分离原理，以电子发票和电子税票为核心，对电子发票和电子税票在传输、存储、归档、销毁、管理等环节进行了深入研究，提出并建立了两票管理中心作为网络环境下的税收管理权威机构，并对两票管理中心的职能及其运作模式进行了讨论。构建了基于移动Agent动态信任模型AgentRep的电子商务税收征管系统体系结构，给出了其详细设计。最后，实现了该信任模型AgentRep的具体算法，并在IBM的Aglet平台下设计和实现基于移动Agent动态信任模型AgentRep的电子商务税收征管系统原型，同时利用该原型系统对电子商务征税流程进行了实验分析。实现的结果表明：此模型实现了电子商务的交易实体间的信任、实体间的交易以及征税的集成处理。它提供了一种解决现有电子商务的征税处理问题和安全信任问题的有效方法，对整个税务系统的电子商务税收征管提供了一些可借鉴的思路，同时对传统商务的税收征管改革也具有积极意义。更多还原

【Abstract】 With the rapid development of modern information technology (especially Internet), data exchange and information process has broken through the constraints of time and space, network and globalization are inevitable trends. E-commerce is a novel business mode that is based on Internet, two trade parties, electronic payment and clients’ data. The tremendous development of E-Commerce has caused the revolutionization of the traditional trade. Under E-Commerce application environment, some new requirements have been put forward on the traditional taxation system and management mode, which is a challenge for taxation divisions as well as a chance. The taxation issues of E-Commerce have become a hotspot all over the world.On the viewpoint of E-Commerce technology, the impacts on the traditional taxation systems are discussed in detail. The development process, from the 3-tier E-Commerce mode to the mobile agent E-Commerce mode, is analysed. In addition, the security trust issues are concluded for the E-Commerce systems based on mobile agent.The traditional security mechanisms can not applied in the third generation E-Commerce systems due to their anonymity and dynamic. The research on trust issues is a good way to solve the security of the E-Commerce systems. Combining the taxation issues and the securiy trust issues, a trust mechanism can be built to improve the availability of the transactions, reduce the risk of the transactions, supervise and evaluate the taxpayers.By analyzing the requirements of trust management in Internet applications and some limitations of existing work, a new trust model "AgentRep" based on the reputation is proposed, which will be applied into the mobile Agent-based e-commerce system. This model integrates a direct reputation and a recommend reputation together to asses each node a trustworthiness value; also a simple recommendation information pretreatment way is given, which can effectively release the unwanted or deceptive information from all the recommendations. Also, each recommenders are assessed a value as the recommend credibility, which is updated by comparing the similarity of two vectors. In addition, we amend the short term reputation and penalty factor metric to make our mechanism effective in detecting malicious agents with strategic behavior.Experiments have been made on the simulation platform for e-commerce transactions to verify and analysis the trust model’s performance. The results show that AgentRep can inhibit attacks such as slander and attack strategies. It has validity and robustness.The Electronic Invoice and the Electronic Tax Voucher are presented by means of the price-tax separation principle and acting the Web servers as Permanent establishment. The management center of two-tickets is designated as the taxation management department, and the functions and running model of the management center are discussed as well. The architecture of the E-Commerce taxation system based on AgentRep is not only constructed, but also designed in detailed.Different mobile agent platforms are compared and analyzed. Aglet provided by IBM is chosen as our experiment development platform. By means of the development tool-MyEclipse and database tool-Microsoft SQL Server 2000, the taxation simulation system based on AgentRep under E-Commerce is implemented using Java language under Aglet. Finally, some simulation experiments are done as well.The experiment result indicates: the model has achieved integration management of trade and taxation under E-Commerce. Once the payment transaction of the seller is accomplished, taxation will occur. The taxation process is implemented by the movement of the taxation agent between the bank platform and the taxation platform, and relevant service programs. The simulation system can respond to effective requests and give prompt to some relevant mistakes. It has provided an effective method to solve the problem of taxation under E-Commerce, which has a positive sense to the taxation innovation under traditional commerce.更多还原