区块链技术对税收征纳双方的影响探析

On the Impact of Block Chain Technology on Tax Collectors and Tax Payers

区块链技术能够促进社会价值的创造与交易,使互联网从信息互联网向价值互联网转变。主权区块链由于自身去中心化、难以篡改、可追溯性、智能合约、开放透明等特性,正作为底层技术逐渐融入政府的各项政务服务之中。就税收征纳而言,区块链既带来了包括税务机关准备不足、纳税主体身份难以界定、纳税客体性质日益复杂等挑战,亦能够分别从征税方和纳税方共同推进"区块链+税务",给税收征纳双方带来创新和突破。

Block chain technology can promote the creation and transaction of social value,and promote the transition from information Internet to value Internet.Sovereign block chains,due to their own decentralization,difficult loss of integrity,traceability,intelligent contracts,openness and transparency,are gradually integrated into government services as the underlying technology.As far as tax collection is concerned,the block chain not only brings challenges such as insufficient preparation of tax authorities,difficulty in defining the identity of tax payers and increasingly complex nature of tax payers,but also promotes'block chain plus taxation'from both tax collectors and taxpayers,bringing innovation and breakthroughs to both tax collecting and taxpaying.