摘要
2016年发布的《中国区块链技术和应用发展白皮书》将区块链定义为一种计算机技术的新应用模式,其包括的计算机技术有分布式数据存储、共识机制等。区块链技术是一种基于密码技术的分布式共享账本数据库,该技术本质上是一种通过去中心化及集体方法来维护安全可靠数据库的技术方案。区块链技术为进一步提升现代个人税收治理能力提供了契机。文章对区块链技术应用于个人税收治理进行了探索,提出了依托区块链技术以信息流为控制链条的"信息管税"的可行性方案,通过对税收双方的信息博弈进行分布式记账形式的体现,实现征纳双方信息透明对称,以此来消除当前我国个人偷税漏税、征税部门征收过程中出现瓶颈等一系列的税收征管问题,为推进个人税收治理体系和治理能力现代化建设发挥应有的作用。
Block chain technology provides an opportunity to further enhance the ability of modern individual tax administration.This paper explores the application of block chain technology to individual tax administration,and puts forward a feasible plan of"information management of tax"based on block chain technology to control the chain of information flow,and reflects the distributed accounting form through the information game between tax parties.And it also aims to eliminate a series of problems such as tax evasion,bottleneck occurred in the process of tax collection,so as to play a proper role in the modernization of personal tax administration system and governance capacity.
作者
周佳瑶
ZHOU Jia-yao(School of Economics and Trade,Hunan University of Technology,Zhuzhou 412000)
出处
《财务与金融》
2020年第1期8-12,共5页
Accounting and Finance
关键词
区块链
个人税收
信息管税
Block Chains
Personal Taxation
Information Management of Tax
