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This paper presents the model of e-market structure and process analysis of tourism e-commerce. First the tourism e-commerce status quo is given clearly; secondly e-commerce and its classification, especially B2B2C show themselves; thirdly, based on the above, the paper focuses on the analysis of tourism e-commerce model, e-market structure and process. Using the four-quadrant method, the model reveals why tourism e-commerce is reaching its prime compared with other business, and that tourism e-commerce informationizes its value chain, resulting in numerous value-generating strategies such as value extraction, value capture, value addition and value creation; The tourism e-market structure, just a B2B2C application, is actually a tourist information network linking all market participants and reflecting the economic relationships between them; tourism e-commerce process is only the process of suppliers plus tourist life cycle, deeply leading to distributed B2B2C application.