PAGEPAGE\*MERGEFORMAT2PAGE\*MERGEFORMAT电子商务中的风险及其对策学号013714410060班级14电商姓名单飞【摘要】随着移动通讯的发展，web已经成为了一种流行的的互联网接入方式。尤其是4G时代的快速发展，使得移动互联网将成为接替互联网的又一重要模式，其中就延伸了电子商务这一商业经营模式。虽然当前电子商务的发展还面临着许多问题，但随着它的发展和广泛应用，未来很可能成为企业商务活动的主战场。电商因其快捷便利、无所不在的特点受到全世界的热烈欢迎，并成为了商务活动发展的主流模式之一。目前发展电子商务的各种有利条件日益成熟，人们将越来越多的移动设备应用到商务活动中，作为电子商务的一种新型模式，其发展前景非常可观。但是，其在高速发展的同时，也面临着诸多的风险问题。因此，本文将从电子商务的风险问题出发，研究电子商务在发展中对税收所产生的风险因素，并结合其问题，提出防范风险的措施，提升电子商务对税收的有利影响力度，缓解其不利影响因素。【关键词】：电子商务；税收；信息化PAGE\*MERGEFORMAT13PAGE\*MERGEFORMAT0AbstractWiththedevelopmentofmobilecommunication,webhasbecomeapopularwayofInternetaccess.Especiallywiththerapiddevelopmentof4Gera,mobileInternetwillbecomeanotherimportantmodetoreplacetheInternet,whichextendsthee-commercebusinessmodel.Althoughthedevelopmentofelectroniccommerceisstillfacingmanyproblems,withitsdevelopmentandwideapplication,itislikelytobecomethemainbattlefieldofbusinessactivitiesinthefuture.E-commercehasbeenwarmlywelcomedallovertheworldbecauseofitsconvenienceandconvenience,andhasbecomeoneofthemainstreammodesofbusinessdevelopment.Atpresent,variousfavorableconditionsforthedevelopmentofelectroniccommerceareincreasing.Mature,peoplewillbemoreandmoremobiledevicesareappliedtobusinessactivities,asanewmodeofe-commerce,itsdevelopmentprospectsareveryimpressive.However,inthetimeofrapiddevelopment,isalsofacingtheriskofmanyproblems.Therefore,thispaperfromtheperspectiveofriskproblemsofe-commerce,riskfactorsoffaceintheelectroniccommercedevelopment,andcombinedwiththeproblems,putforwardmeasurestopreventrisks,enhancetheintensityofthebeneficialeffectsofElectronicCommerceontax,alleviateitsnegativefactor.Keywords:E-commerce;taxation;informationtechnology目录摘要…………………………………………………………………………………i引言…………………………………………………………………………………1TOC\o"1-3"\h\uHYPERLINK\l_Toc1361一、绪论PAGEREF_Toc13611HYPERLINK\l_Toc11331（一）电子商务概念PAGEREF_Toc113311HYPERLINK\l_Toc1614（二）电子商务的发展PAGEREF_Toc16141HYPERLINK\l_Toc13044二、电子商务对税收产生