Abstract: On-line tax returns systems are inevitably subject to security exposures and risks of the global Internet. This paper presents a security design for tax returns system that supports mobile end user devices. The proposed approach is designed to address new security requirements due to the electronic signature law which aims to provide a legal basis for electronic transactions. The design makes use of and combines the advantages of PKI mechanism and simple password authentication. It is a lightweight security approach that can operate efficiently on resource-scarce mobile devices.

Key words: Mobile network, Tax returns system, End-to-end security, Lightweight

摘要： 针对移动网络报税系统有关安全性和可用性的要求，提出了一个符合《电子签名法》规定的轻量级端到端安全解决方案。该方案集成了公钥密码系统和简单密码认证，用可靠性较高的公钥密码系统来保证动态密钥交换安全，又通过简单密码认证来减少运算时间，使得系统达到安全和效率之间的平衡，从而保证了移动网络报税系统的安全有效运行。

关键词: 移动网络, 报税系统, 端到端安全, 轻量级