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Because of no real location and its virtual interaction, the information flow, the cash flow and the logistic flow of EC (Electronic Commerce) are to be separated individually. So the traditional taxation based on those three flows is challenged. Under this condition, this paper researches how to levy taxes on EC through internet using internet technology. As to simplify the model. it relates under a single nation. But it will also give some measures about the international trades.
Because of no real location and its virtual interaction, the information flow, the cash flow and the logistic flow of EC (Electronic Commerce) are to be separated individually. So the traditional taxation based on some three flows is challenged. Under this condition, this paper to search for levy taxes on EC through internet using internet technology. As to simplify the model. it on under a single nation. But it will also give some measures about the international trades.