摘要
提升税收管理水平除了对现有流程的再造外,用区块链创新技术来重构税收管理模式,可以收到事半功倍的效果。本文首先介绍了区块链技术的发展进程以及其所具有的多中心化、不可篡改、可追溯、公开透明、高可用等特点。分析了税收管理应用区块链的机遇与挑战,以及区块链与税收管理现代化在遵从服务、公开透明、高效管理、风险管理、平台建设等方面的匹配性,提出了区块链技术可以用于税源的自动监控、纳税方的合作性遵从,减轻税务部门纳税评估、纳税信用评级、电子发票等方面工作,进而提出了利用区块链实现税收管理现代化的总体框架设想。
To improve tax administration and collection,we should not only transform the existing process,but also reshape the tax administration mode by using innovative blockchain technology.The paper first introduces the developing process of blockchain technology and its features such as decentralization,tamper-proof,traceability,openness and high availability.Next,it analyzes the opportunities and challenges of applying blockchain technology in the field of tax administration,as well as the compatibility between blockchain technology and tax administration modernization in terms of compliance services,openness and transparency,effective management,risk management and platform construction.Then it suggests that blockchain technology should be used to promote automatic monitoring of tax sources,cooperative compliance of taxpayers,and reduction of work burden in tax assessment,tax credit rating,and electronic invoice.Based on above analysis,it further sets up an overall framework of how to use the blockchain technology to realize the modernization of tax administration.
出处
《财政研究》
CSSCI
北大核心
2019年第12期102-109,共8页
Public Finance Research
基金
国家社科基金重大项目“‘互联网+’背景下的税收征管模式研究”资助,课题编号:17ZDA052
关键词
区块链
税收管理
合作性遵从
Blockchain Technology
Tax Administration
Cooperative Compliance
