区块链技术驱动税收征管创新的路径与对策

Path and Countermeasures of Innovation of Collection and Management of Blockchain Technology Driving Tax

基于区块链技术与税收征管活动的天然契合性,其适用于税收征管的多个领域。从企业入链后的工商登记到电子发票、纳税申报、出口退税、税收优惠的日常管理;从纳税评估、信用公示、税务稽查协查等税收治理活动,到利用大数据进行税收决策支持,都可以嵌入区块链技术。因此,应将区块链技术嵌入税收征收与治理流程,构建基于区块链技术的税收征管模型,分析企业交易链、税收联盟链和税收治理链中税收征管的具体应用。此外,以区块链技术驱动税收征管创新应加强区块链数据隐私权保护、完善税收法律法规和统一规划技术应用等。

The blockchain technology is in accordance to the activities of tax collection and management,which is applicable to many areas of tax collection and management.The application of blockchain technology is in many fields such as industrial and commercial registration,electronic invoices,tax declarations,export tax rebates,tax incentives,tax assessment,credit publicity,and tax inspection.This technology is also conducive to the tax collection decision based on big data.Therefore,blockchain technology should be embedded in the tax collection and management.It is also important to build a tax collection and management model based on blockchain technology in order to analyze the specific applications of tax collection and management in the corporate transaction chain,tax alliance chain tax governance chain.In addition,in order to achieve the innovation of collection and management of blockchain technology driving tax,it is crucial to strengthen the protection of blockchain data privacy,improve tax laws and regulations,and uniformly plan the application of technology.