Unified E-cash And Its Tax-function Research Based On The Fourth Party E-commerce

In recent years, the rapid growth of electronic commerce has entered the stage oflarge-scale development, application and operations, mainly for the rapid growth ofe-commerce transaction volume, a significant increase in the number of e-commerce users,and reached a considerable scale. With the rapid development of electronic commerce,electronic payment as one of the e-commerce cores is also followed by rapid development.Electronic cash is one important means of electronic payment, as well as divergent views one-commerce taxation is becoming the focus of attention of academics, business andgovernment.However, electronic cash has the problems of versatility poor,the limited scope ofcirculation, lack of supervision, waste of resources and other issues, e-commerce taxtransaction information is difficult to obtain, difficult to carry out the collection andmonitoring. Electronic cash is based on the improvement of digital signatures to improve theirsafety, but less discussion of the above-mentioned problems in the electronic cash system;e-commerce taxation study is mainly based on the policy level. To solve the above problem,this paper presents the study of unified e-cash and tax control function based on thefourth-party e-commerce.The paper, first of all, describes the e-commerce theory to understand the status quo ofthe current study. Second section describes the fourth-party e-commerce theory and the theoryof electronic cash, the concept of unified electronic cash, and on this basis to analyze the issueof the environment, characteristics, and the issue of feasibility. Subsequently, the paperproposes the unified electronic cash on the use of the theory of multi-bank model, designsprocess and protocol in accordance with the life cycle of electronic cash, and performsanalysis. Finally it uses the advantage of monitor transaction information to design taxcollection mode and its processes and model based on a unified e-cash.