区块链技术重塑税收征管系统实现路径探究

Research on the Realization Path of Rebuilding Tax Collection and Management System with Blockchain Technology

区块链技术具有去中心化、信息数据不能被篡改、分布式记账以及非对称加密等特点,越来越多地应用于各大领域与行业。区块链技术与税收征管的结合势必会重塑整个税收征管系统环境。区块链技术使得经济行为人的全部纳税信息以区块的形式在区块网络中存在,可提升纳税人的纳税遵从度;区块链技术信息记录和信息传输的技术特点可解决纳税信息缺失和纳税信息安全真实的问题;区块链技术系网络化存在特点,可在保证各系统信息安全的基础上,实现征税系统与其他系统的连接与信息共享,完善和强化税收征管系统功能。

Blockchain technology has the characteristics of decentralization,information and data stored in,it cannot be tampered with,distributed accounting,and it has the characteristics of asymmetric encryption,etc.Moreover it is increasingly used in various fields and industries.The combination of blockchain technology and tax administration system is bound to reshape the entire tax administration system environment.Blockchain technology enables all taxation information of economic actors to exist in the block network in the form of blocks,which can improve taxpayers’tax compliance.At the same time,because of the technical characteristics of blockchain technology information recording and information transmission,it can solve the problems of lack of tax information and the security of tax information.Because of the characteristics of networked blockchain technology,on the basis of ensuring the information security of each system,the tax collection system and other systems are connected and information sharing,and the functions of the tax collection and management system are improved and strengthened.