区块链技术在个人所得税征收管理中的应用

Research on the Application of Blockchain Technology in the Personal Income Tax Levy Management

个人所得税改革之后,我国的税收结构发生了较大的变化,对税收征收工作提出了更高的标准。区块链是一种不可篡改的、可追踪的技术,是当前我国税收征管的一个重要研究方向。文章将区块链技术与个税征收相结合,搭建一个税务大数据平台,从区块链技术的特征出发,对其在个税征管方面的运用途径进行了剖析。在此基础上,结合我国实际情况,就当前区块链技术在个人所得税中应用所面对的挑战进行了探讨,并提出了相应的对策。

After the reform of individual income tax,the structure of tax system has undergone a great change,which puts forward higher standards for the collection and management of tax.Blockchain is an immutable and traceable technology,which is an important research direction of tax collection and management in our country.This paper combines blockchain technology with personal income tax collection,builds a tax big data platform,and analyzes the application of blockchain technology in personal income tax levy management from the characteristics of blockchain technology.On this basis,combined with the actual situation in China,the paper discusses the challenges faced by the current application of blockchain technology in personal income tax,and proposes corresponding countermeasures.