摘要
本文基于区块链技术和税收征管活动的契合性,考察区块链技术在税收征管中的现实应用,构建一种新型的税收征管系统,通过基础数据模块、增值税管理模块、企业所得税管理模块、税收宏观调控模块的集成应用,发挥区块链的技术优势,推进税收征管系统构建与模式创新。
Based on the combination of the advantages of blockchain technology and tax collection and management activities,this paper investigates the practical application of blockchain technology in tax collection and management,and constructs a new tax collection and management system.Through the integrating basic data module,value-added tax management module,enterprise income tax management module and tax macro-control module,we play the technological advantages of the application blockchain and promote the construction and innovation of the tax collection and management model.
作者
蔡昌
赵艳艳
戴梦妤
Cai Chang;Zhao Yanyan;Dai Mengyu
出处
《财政研究》
CSSCI
北大核心
2019年第10期114-127,共14页
Public Finance Research
基金
国家税务总局课题“中国自由贸易试验区及自由贸易港税收政策研究”(编号:2019YB01)
关键词
区块链技术
税收征管
智能合约
Blockchain Technology
Tax Collection and Management
Smart Contract