离境退税中区块链技术的应用研究

Study on the Application of Block Chain Technology in Departure Tax Rebate

离境退税政策从2011年以海南为试点开展到2015年在全国范围内正式实施以来的近些年,我国入境旅游业收入与境外旅游离境退税业务量均大幅提高。关于离境退税政策,我国境外旅客购物离境退税起步较晚,便利化程度低。以往的研究,多是比较和借鉴具有较为先进经验的发达国家在旅客概念、税种、税率与起退点、退税商品、退税流程等方面的经验,但对于传统退税业务的过程繁琐、流程复杂、不便利等问题,未提出明确的创新建议和改进措施。在区块链技术日趋发展的当下,其在金融领域的应用不断拓展。因此,离境退税中区块链技术的应用研究具有重要的理论和现实意义。文章在分析我国离境退税模式和现状的基础上,从区块链技术的典型特征和核心技术要素入手,提出解决传统离境退税痛点的新路径,为未来相关研究提供有益参考。

Departure tax rebate policy from 2011 carried out in Hainan as a pilot to 2015 formally implemented throughout the country in recent years,China's inbound tourism revenue and overseas tourism departure tax rebate business has been significantly increased.With regard to the departure tax rebate policy,China's overseas passenger shopping departure tax rebate started late,the degree of convenience is low.In the past,most of the research compared and learned the experience in the passenger concept,taxes,tax rates and withdrawal points,tax rebate commodities,tax rebate process and other aspects about the developed countries,but for cumbersome and complex process in the traditional tax rebate business,none has put forward clear innovative suggestions and improvement measures.In the current development of blockchain technology,its application in the financial field continues to expand.Therefore,the application research of blockchain technology in departure tax rebate has important theoretical and practical significance.Based on the analysis of the mode and present situation of departure tax rebate in China,this paper puts forward a new path to solve the pain point of traditional departure tax rebate from the typical characteristics and core technical elements of blockchain technology,and is committed to providing useful reference for future related research.