区块链技术应用于增值税征管的国际借鉴研究

On Blockchain Technology Applied in VAT Collection and Management

区块链产业正处于快速发展阶段,全球各国都在对区块链技术进行着多领域多场景应用的探索,特别是在财税领域。实践证明,将区块链技术应用于增值税征管可以获取更加全面、真实的税收数据,防止虚假交易信息并消除欺诈行为,实现对增值税税款的实时征缴。相关学者根据欧盟和海湾合作委员会的增值税制度,分别制定了增值税征管领域应用区块链技术的架构设计方案。本文借鉴上述方案,提出了对我国增值税领域应用区块链技术的建议,即要根据征管现状和需求,合理选择增值税领域区块链技术的应用方式,逐步构建区块链技术应用需满足的外部条件,并时刻关注增值税征管领域新技术应用前沿发展态势。

Blockchain industry is in a stage of rapid development,and many countries around the world are exploring the application of blockchain technology in multiple fields and scenarios,especially in the fiscal field.Practice has proved that the application of blockchain technology to VAT collection and management can obtain more comprehensive and authentic tax data,prevent false transaction information,eliminate fraud,and realize real-time collection of VAT.Based on the VAT system of the EU and GCC,some scholars have respectively formulated the structure for the application of blockchain technology to VAT collection and management.By referring to the above schemes,the paper puts forward relevant suggestions,including reasonably selecting the application method of blockchain technology in the VAT field,gradually creating the conditions that need to be satisfied for the technology application,and always paying attention to the frontier development trend of new technology application in the field of VAT collection and management.