How E-business effects China tax system is discussed as following: shake factor of tax system, distort neutral principle, lower revenue, disobey equitable principle.

This paper also suggests improving the taxation and management system under the guidance of the taxation neutral principle, finance revenue principle and the fair taxation principle.

By introducing the binomial tree model and the risk-neutral principle theoretically, the paper will study the use or the suspension of the large shipbuilding facilities in the shipbuilding industry.