| With the rapid development of modern information technology (especially Internet), data exchange and information process has broken through the constraints of time and space, network and globalization are inevitable trends. E-commerce is a novel business mode that is based on Internet, two trade parties, electronic payment and clients' data. The tremendous development of E-Commerce has caused the revolutionization of the traditional trade. Under E-Commerce application environment, some new requirements have been put forward on the traditional taxation system and management mode, which is a challenge for taxation divisions as well as a chance. The taxation issues of E-Commerce have become a hotspot all over the world.On the viewpoint of E-Commerce technology, the impacts on the traditional taxation systems are discussed in detail. The development process, from the 3-tier E-Commerce mode to the mobile agent E-Commerce mode, is analysed. In addition, the security trust issues are concluded for the E-Commerce systems based on mobile agent.The traditional security mechanisms can not applied in the third generation E-Commerce systems due to their anonymity and dynamic. The research on trust issues is a good way to solve the security of the E-Commerce systems. Combining the taxation issues and the securiy trust issues, a trust mechanism can be built to improve the availability of the transactions, reduce the risk of the transactions, supervise and evaluate the taxpayers.By analyzing the requirements of trust management in Internet applications and some limitations of existing work, a new trust model "AgentRep" based on the reputation is proposed, which will be applied into the mobile Agent-based e-commerce system. This model integrates a direct reputation and a recommend reputation together to asses each node a trustworthiness value; also a simple recommendation information pretreatment way is given, which can effectively release the unwanted or deceptive information from all the recommendations. Also, each recommenders are assessed a value as the recommend credibility, which is updated by comparing the similarity of two vectors. In addition, we amend the short term reputation and penalty factor metric to make our mechanism effective in detecting malicious agents with strategic behavior.Experiments have been made on the simulation platform for e-commerce transactions to verify and analysis the trust model's performance. The results show that AgentRep can inhibit attacks such as slander and attack strategies. It has validity and robustness.The Electronic Invoice and the Electronic Tax Voucher are presented by means of the price-tax separation principle and acting the Web servers as Permanent establishment. The management center of two-tickets is designated as the taxation management department, and the functions and running model of the management center are discussed as well. The architecture of the E-Commerce taxation system based on AgentRep is not only constructed, but also designed in detailed.Different mobile agent platforms are compared and analyzed. Aglet provided by IBM is chosen as our experiment development platform. By means of the development tool-MyEclipse and database tool-Microsoft SQL Server 2000, the taxation simulation system based on AgentRep under E-Commerce is implemented using Java language under Aglet. Finally, some simulation experiments are done as well.The experiment result indicates: the model has achieved integration management of trade and taxation under E-Commerce. Once the payment transaction of the seller is accomplished, taxation will occur. The taxation process is implemented by the movement of the taxation agent between the bank platform and the taxation platform, and relevant service programs. The simulation system can respond to effective requests and give prompt to some relevant mistakes. It has provided an effective method to solve the problem of taxation under E-Commerce, which has a positive sense to the taxation innovation under traditional commerce.
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