浅析区块链电子发票管理系统的应用与规划

Analysis on the Application and Planning of Blockchain Electronic Invoice Management System

随着社会的发展,纸质发票开发烦琐,浪费时间和人力,且纸质发票容易造假,会给国家带来巨大的损失。虽然电子发票解决了部分问题,可仍然存在重复报销、无法追踪来源等问题,因而本文将区块链技术和电子发票系统结合起来解决我们面临的问题。区块链是一种去中心化的时间轴数据库技术,它通过哈希算法不可逆的映射,使其不被轻易更改。区块链电子发票是将区块链这种高科技新技术放到税务机关代替纸质版税票的方式,区块链电子发票的应用,可以使经营者在区块链上进行发票的申领开具以及查验入账, 可以使消费者实现链上的储存、流转、报销全过程, 站在税务监管方、管理方角度上来说,全流程监管、智能化无纸税务管理的目标均可达到。本文着重研究区块链电子发票管理系统,研究成果可以为税务领域提供参考和借鉴作用,推动电子发票系统的发展。

With the development of society,the cumbersome process of issuing paper invoices often wastes time and manpower.In addition,paper invoices are prone to be forged,causing huge losses to the country.Although electronic invoices have solved some of the defects of paper invoices,there are still problems such as repeated reimbursement and the inability to trace the source.Therefore,this article combines the blockchain technology and the electronic invoice system to solve the above problems.Blockchain is a decentralized timeline database technology,which can not be easily changed through the irreversible mapping of the Hash Algorithm.Blockchain electronic invoice is a new way for tax authorities to use blockchain,a high-tech technology,to replace paper tax invoices.The application of blockchain electronic invoice can enable operators to apply for,issue,check and record invoices on the blockchain.It can enable consumers to realize the whole process of storage,circulation and reimbursement on the chain.From the perspective of tax regulators and managers,the objectives of whole process supervision and intelligent paperless tax management can be achieved.This paper focuses on the blockchain electronic invoice management system.The research results can provide reference for the tax fi eld to promote the development of electronic invoice system.