商务

This part states the basic theory and stations, epically the situation on some trial, the-2-background of policy and standard conditions, it also pointed out the general problems restricting the developing of EC in our pharmacy enterprises.

阐述了医药企业开展电子商务的基本理由，医药企业开展电子商务的现状，特别是医药电子商务试点单位的建设情况，以及我国医药电子商务的政策背景和规范状况，同时提出制约我国医药电子商务发展的一般性问题。

This paper is being studying the foundation of E-business classfication, nature and characteristic , has carried out E-business and telephone, television and broadcast to compare , has discussed the E-business influence of developing basic tendency and it for enterprise, have revealed E-business to develop revolutionariness meaning, and for the strategy of enterprise established E-business development, have put forward a series of train of thought.

本文在在研究电子商务分类、性质、特点的基础上，把电子商务与电话、电视、广播进行了比较，探讨了电子商务发展基本趋势及其对企业的影响，揭示了电子商务发展革命性意义，并就企业制定电子商务发展的战略提出了一系列思路。

E - commerce is in the history of human society and a revolution, in e - commerce, online payment is a key ring.only implement online payment, to make a real sense of e - commerce, e - commerce can only stay in the online information publishing and search, and the initialling of the initial intention to reach agreement on the stage.and whether people using online payment most bepaid succedss is safe.e - commerce and online transactions in recent years has achieved a larger development, but there are many problems.one of the online payment is becoming China's development of electronic commerce.effects of online payment for the development of many factors, factors can be divided into technical and non-technical factors.due to our information technology development, so a relatively late in the development of online payment in respect of certain technical difficulties.

电子商务是人类社会发展史上的又一次革命，在电子商务中，网上支付是其关键一环。只有实现了网上支付，才能进行真正意义上的电子商务交易，否则电子商务只能停留在网上信息发布与搜索、初步意向达成和草签协议阶段。而人们是否采用网上支付最主要考虑的因素就是安全。我国电子商务和网上交易近年来取得了较大的发展，然而也存在很多问题。其中网上支付正成为我国电子商务发展的瓶颈之一。影响网上支付发展的因素很多，可分为技术性因素和非技术因素。由于我国信息技术发展起步较晚，因此在发展网上支付方面存在一定的技术困难。

BEC考试商务词汇Abstract:As foreign trade and economy developed continually,international business activities happened more and more growingly.

中国的对外贸易经济不断地发展，国际商务活动变得频繁。BEC证书考试的权威性和实用性，正使它成为越来越多商务职场者的选择。

This thesis starts with analysis of the practical advantages of electronic business comparing with the traditional ones and the basic conditions of developing electronic business. It claims that taxation is a difficult point of electronic business, and points out fell main problems of taxation on the reference of methods of basic problems coped with electronic business by some international organizations and governments. On the base of this, it attempts to point out the basic clues of resolving the problems in commercial taxation of China today and our counter-measures and suggestions. And this can serve for the administration of taxation in China, promoting it to link with internation as soon as possible and become one of the strong countries, which is internationlization ineconomic information.

本文从分析电子商务与传统商务相比较的现实优越性及发展电子商务的基本条件入手，认为税收问题是电子商务的难点；并通过借鉴国际组织和各国政府对电子商务税收问题的基本处理作法，进一步提出电子商务中的几个主要税收问题；在此基础上，通过借鉴国际上对电子商务税收问题处理的基本经验和作法，试图提出解决现阶段我国电子商务税收问题的基本思路和应采取的对策与建议，以期使我国税收管理尽快与国际相接轨，迎头赶上国际经济信息化发展的新浪潮。

First, CPC is introduced from the following aspect: the procreant background of CPC, the concept of CPC and its development, its core ideas and component parts, compare between CPC and other management tools and benefits to companies; and then the transformation of motorcycle export and its relationship with CPC is analyzed: with entering into WTO and economic globalization, companies go into the global market, but also have more severely competition.

首先对协同产品商务从以下几个方面进行了详细介绍：协同产品商务产生的背景，协同产品商务的概念及其发展，协同产品商务的核心思想及其组成部分，协同产品商务与其他管理工具的比较以及实施协同产品商务给企业带来的效益；接着分析了摩托车出口方式的转变及其与协同产品商务的关系：世界贸易组织的加入，全球经济一体化的发展，在打开全球市场的同时，也加剧了国家之间的激烈竞争。

Week anchor: Above all above the circumstance conference that boat has been in the country for many times, very much person tells electronic business affairs is Alibaba the thing of the respect, the likelihood is a few views of layman, if say it pays treasure subordinately for example, these are pure business, if be of itself, if be electronic business affairs a bit far-fetched, if say the business affairs that is BTOB, use Internet and the method of other a few electrons, use a company with the business affairs activity between the enterprise, alibaba is electronic business affairs, you also can say sina is electronic business affairs, right incorrect?

周锚：首先国航已经在多次的场合会议上面，有很多的人一讲电子商务就是阿里巴巴方面的事情，可能是门外汉的一些看法，如果说它旗下的比如说支付宝，这些是纯商业的，如果是本身的，如果是电子商务有点牵强，如果说是BTOB的商务，利用互联网和其他的一些电子的手段，利用企业间与企业间的商务活动，阿里巴巴就算是电子商务，您也可以说新浪是电子商务，对不对？

Based on classifies of the Electronic Business modes, this article deeply studies about four types of tax structures for operating models, studies the prominent problems of traditional collection management mode in business e-commerce and individual e-commerce through positive analysis. At the same time, it researches the countermeasure about business or individual Electronic Business taxation collection management from tax theory, tax policy, tax system, and tax practice, finds the modern tax collection management mode in the Electronic Business environment. The further way, to make the theories more feasible, effective and scientific, it proofreads the new collection management mode through the social investigations, puts forward the corresponding policies and rules which demanded by the Electronic Business taxation collection management mode.

本文在对电子商务环境下的税收理论进行研究的基础上，综述了国内外电子商务税收征管研究成果，针对我国电子商务的发展，对电子商务业务模式进行了分类，深入剖析了四种主要业务模式的税收结构，并以此为切入点，通过实证分析，系统地研究了传统征管模式在企业和个人两大类型的电子商务活动中所存在的税收征管突出问题，同时从税收理论、政策、制度和实践等方面，探究了企业和个人电子商务的税收征管对策，建立了电子商务环境下的税收征管模式；在此基础上，通过社会问卷调查，进一步校正新的征管模式，使其具有可行性、有效性和科学性，进而提出了电子商务的税收征管模式所要求的配套政策和法律。

This thesis will pass the detailed analysis, taking safe mode of electronic commerce as the main line, connecting get up, draw lessons from domestic and international to the electronic commerces advanced technique and experiences of safe mode research, introduce the electronic commerce of the Donguan present condition of the safe mode with the present condition of the our country electronic commerce and the present condition of the abroads existent problem, then usher in to resolve the related and safe technique of safe mode problem of electronic commerce, negotiate, mode and strategy, take this as the core, discuss the electronic commerce safe mode problem of the Dongugan to resolve the measure and paths.

本论文将通过详细的分析，以电子商务安全模式为主线，将我国电子商务的现状和国外的现状连接起来，借鉴国内外对电子商务安全模式研究的先进技术和经验，介绍东莞市电子商务安全模式的现状及存在的问题，再引进解决电子商务安全模式问题的相关安全技术、协议、模式和策略，以此为核心，论述东莞市电子商务安全模式问题的解决措施和途径。

At first, the author thinks that the core of direct tax problems of E-C Tax Law is to determine the tax jurisdiction to e-commerce. The paper analyzes the following three questions on the Permanent Establishment principles and income classification rules. Secondly, this paper foucuses on indirect tax problems of E-C Tax Law, including tariff and VAT. Thirdly, this paper foucuses on tax management problems of E-C Tax, including tax evasion and electronic tax. At last, the author discusses the E-C Tax Law of China and puts forward some constructive suggestions on the E-C Tax policy and law of China based on the study of the former parts.

首先，笔者认为电子商务的直接税法律的核心就在于如何界定对电子商务的国际税收管辖权，本文分别从常设机构原则、所得分类规则对电子商务的国际税收管辖权进行了界定：其次，本文对电子商务引起的关税、增值税两方面的法律问题进行了分析；再次，本文研究电子商务引起的税收征管法律问题，包括电子商务引起的逃避税法律问题和电子税务问题，并分析了电子税务建设和完善所必需的法律环境；最后，本文研究我国的电子商务税收法律问题，结合我国实际情况，对我国电子商务税收政策与立法提出了若干建议。

In the negative and interrogative forms, of course, this is identical to the non-emphatic forms.

。但是，在否定句或疑问句里，这种带有"do"的方法表达的效果却没有什么强调的意思。

Go down on one's knees;kneel down

屈膝跪下。。。下跪祈祷