consumption tax collection method in international electronic trade and thereof system

摘要

PURPOSE: A method and system for levying a consumption tax in an international electronic commerce is provided to prevent the perversion of economy in case that a consumer and a businessman respectively belong to different countries. CONSTITUTION: It is certified whether a consumer is the final consumer or the intermediate consumer(1). In case that it is certified the consumer is the final consumer, the consumption tax and he price for products are demanded from a businessman side(2). The payment of the consumption tax and the price demanded from the businessman side is certified(3). The consumption tax is paid to a tax government office from an account of the consumer. In addition, the price is paid to an account of the businessman from the consumer's account(4).