摘要
在互联网高速革新背景下,我国电子商务发展迅速,电商交易为经济社会带来了巨大便利。电商交易具有无纸化、隐匿性等特点,传统税收征管方式难以适用,导致税款流失较为严重。区块链作为一种基于“互联网”的新兴技术,具有去中心化、共识机制、交易保密性、数据可追溯性等特征,能够准确锁定纳税义务人、扭转征管纸质化依赖、减少纳税信息不对称、提高纳税遵从度,同时也表现出缺乏法律支撑、“去中心化”不适用、存在泄漏隐私风险等不足,亟需构建区块链税收征管系统、确立税务机关征管“中心”、设置税收信息读写权限、改进完善法律配套措施,以提升区块链技术在电商企业税收征管的应用效果。
Under the background of Internet high-speed innovation,China’s e-commerce develops rapidly and the e-commerce trade has brought a great convenience for the economic and society.E-commerce transactions have the characteristics of paperless and hidden,and traditional tax collection and management methods are difficult to apply,resulting in serious tax loss.As an emerging technology based on the Internet,blockchain has the characteristics of decentralization,consensus mechanism,transaction confidentiality,data traceability,etc.,which can accurately lock taxpayers,reverse the paper-based reliance on collection and management,reduce the asymmetry of tax information,and improve tax compliance.At the same time,it also shows the lack of legal support,“decentralization”is not applicable,and there is a risk of privacy leakage.It is urgent to build a blockchain tax collection and management system,establish a tax authority collection and management“center”,set up tax information reading and writing permissions,and improve and perfect legal supporting measures to enhance the application effect of blockchain technology in the tax collection and management of e-commerce enterprises.
作者
胡耘通
令狐东
Hu Yuntong;Ling Hudong(Political Science and Law Legal Accounting and Financial and Tax Compliance Research Center,Southwest University,Chongqing 401120)
基金
重庆市社会科学规划项目(2022NDYB18)。
关键词
区块链
电商企业
税收征管
Blockchain
E-commerce enterprises
Tax collection and administration
