摘要
电子税务的核心是建立一个安全有效的电子税务协议模型。运用电子商务的原理及技术 ,提出了一种基于账户的电子税务协议模型 ,形式化描述了协议模型三个主体部分———注册子协议、申报征收子协议和查询子协议 ,并对协议的安全性、完整性、可认证性、可追究性和公平性进行了分析论证。
The key issue of the electronic tax is to establish a secure and efficient protocol model. Using theory and technology of the electronic commerce,an account based electronic tax protocol model is introduced. Three main parts of this protocol model,registration,declaration & imposure,and query,are formally described. The security,integrity,authentication,accountability and fairness of the protocol are also discussed.
出处
《郑州航空工业管理学院学报（管理科学版）》
2004年第1期19-21,共3页
Journal of Zhengzhou Institute of Aeronautical Industry Management
