以区块链促进增值税电子发票路径探析

Promotion of VAT Electronic Invoice with Block Chain

本文梳理了增值税电子发票平台征管中面临的主要问题,结合区块链技术特点和工作机制,分析了以区块链促进增值税电子发票平台构建的契合性与挑战性,提出了应用区块链技术推动我国增值税电子发票平台构建的应用流程和法律价值探索,以期为促进税收管理现代化提供有益参考。

This paper analyzes the main problems in the collection of electronic VAT invoices.Based on technical characteristics and working mechanism of block chain,this paper analyzes the promotion of construction of an electronic VAT invoices platform,puts forward the application of block chain technology in the promotion of our country’s electronic VAT invoices platform building and its legal value in order to offer beneficial reference for revenue management modernization.