区块链项目税收问题有哪些,区块链项目税收问题分析

区块链项目税收涉及到多个方面，其中三个相关关键词分别是：虚拟货币税收、区块链税收制度、区块链税收优惠政策。下面将对这三个关键词进行详细介绍。

虚拟货币税收是指国家对虚拟货币的税收制度，一般分为收入税、资本利得税、消费税等。在虚拟货币税收方面，国家和地方政府都有各自的税收制度，具体而言，国家的税收制度主要是收入税和资本利得税，而地方政府则主要是消费税。虚拟货币税收的设计要考虑到多种因素，比如虚拟货币的市场价值、交易量等，以及虚拟货币的稳定性、可持续性等。

区块链税收制度是指国家对区块链项目的税收制度，一般分为收入税、资本利得税、消费税等。国家的税收制度主要是收入税和资本利得税，而地方政府则主要是消费税。区块链税收制度的设计要考虑到多种因素，比如区块链项目的投资量、投资者数量、投资收益等，以及区块链项目的稳定性、可持续性等。

区块链税收优惠政策是指国家为了鼓励区块链项目的发展，推出的一系列税收优惠政策。这些优惠政策包括：减免税收、免征税收、抵免税收等。其中，减免税收是指减少税收金额，免征税收是指免除税收，抵免税收是指用税收减免另一项税收。这些优惠政策可以有效降低区块链项目的税收负担，提高项目的发展效率，更好地支持区块链项目的发展。

以上就是关于区块链项目税收问题的三个相关关键词的介绍，虚拟货币税收、区块链税收制度、区块链税收优惠政策。这些关键词都是影响区块链项目发展的重要因素，因此，国家和地方政府都应该加强对区块链项目税收的管理和监督，以促进区块链项目的可持续发展。

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㈠ How to pay taxes if the blockchain license exceeds the limit

The steps to pay taxes if the blockchain license exceeds the limit are as follows:
1. Log in to the "Rui Lian" platform and enter Login name and password "Tax Chain" blockchain electronic invoice platform to select the invoicing role.
2. Enter the invoicing page, enter customer information maintenance, enter the tax information of the company to be invoiced, add new customers, add product information to be invoiced, and related product names, tax classification codes, etc.
3. Use cloud invoicing to issue invoices to customers, and start electronic invoices to fill in the template and select the invoice content, tax-included amount, and check [receive by email].
4. Finally confirm that the invoice is OK, click [Invoice], and the invoice will be issued successfully and sent to the customer's email.

㈡ The main roles involved in blockchain electronic invoices are

The roles involved in blockchain electronic invoices are divided into service providers and service users. Service providers include consensus nodes, Supervision nodes, business nodes; service users include financial departments, invoicing units, invoice collectors, invoice users and regulatory authorities

㈢How much can Shenzhen blockchain VAT ordinary invoices be issued in the first quarter

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Shenzhen blockchain VAT ordinary invoices can be issued for 50 times in the first quarter. The limit regulations are as follows: the maximum invoicing limit for a single invoice is 100,000, and the total monthly limit is 500,000. The total monthly invoicing amount reached PaMengxiao 500,000. According to the fourth block of the "Announcement of the State Administration of Taxation, Shenzhen Taxation Bureau on Issues Related to the Promotion of Electronic Ordinary Invoices Issued by Chun Zhixing through the Blockchain System" (No. 11, 2018) The invoice code of the chain electronic general invoice is 144031809110, of which the 6th to 7th digits are the year, the 8th digit 0 represents the general industry type, the 9th digit 9 represents the exclusive category of Shenzhen electronic general invoices, and the 10th digit represents the batch times, the 11th digit represents the joint edition, and the 12th digit 0 represents the unlimited amount version. The invoice number is 8 digits and is automatically compiled according to the invoicing limit of all blockchain electronic ordinary invoices.

㈣ How to prevent tax risks brought by virtual currencies

Since the advent of Bitcoin in 2009, investment behaviors and economic activities related to virtual currencies have rapidly become popular around the world. To date, global virtual currency The total currency market value has exceeded 2 trillion US dollars. From a regional perspective, my country is an active country in virtual currency investment. Due to the limitations of traditional regulatory methods, the risk of tax loss caused by virtual currency deserves in-depth study and discussion.

Comprehensively clarify industry tax-related data. As early as September 4, 2017, the central bank and seven other ministries and commissions jointly issued the "Announcement on Preventing Financing Risks of Token Issuance", which explicitly prohibited trading platforms from carrying out "exchanges between legal currency, tokens, and virtual currencies in my country" business". After the ban was introduced, some domestic trading platforms chose to "go overseas" and provide relevant trading services to domestic users in the form of "overseas institutions", and gradually formed an exchange industry led by Binance, Huobi, and Oyi. With the growth of the virtual currency market in recent yearsHot, the transaction volume of related platforms has grown rapidly. Among them, the total 24-hour transaction volume of spot and derivatives on the leading platform even exceeds one trillion yuan, which is close to the single-day transaction volume of the A-share market. On September 24, 2021, the central bank and ten other ministries and commissions once again issued the "Notice on Further Preventing and Dealing with Speculation Risks in Virtual Currency Transactions", which clearly stipulates that "the provision of services by overseas virtual currency exchanges to residents in my country through the Internet is also an illegal financial activity." . According to the principle of "laws are not retroactive", the services previously provided by overseas exchanges to residents in my country can be regarded as "not expressly prohibited by law", but they must pay value-added tax on their income derived from my country in accordance with my country's tax laws. tax, corporate income tax, stamp duty and other related taxes. Based on the previous transaction volume and income of each virtual currency exchange, the overall tax scale of the exchange industry is considerable, and the taxes of other related industries need to be further clarified.

Establish an overall framework for tax supervision. Although my country currently imposes strict restrictions on illegal financial activities in the form of virtual currencies, judging from the current situation, it is difficult for global transactions of Bitcoin and other virtual currencies to disappear in a short time, and the direction of future development cannot be determined. At the same time, within the current legal framework, my country does not prohibit individuals from holding virtual currencies such as Bitcoin, and the transaction of virtual currencies is defined as an "invalid civil act" but is not explicitly prohibited by law. From a tax perspective, for domestic enterprises and residents participating in domestic and overseas transactions of virtual currencies, my country should strengthen departmental collaboration and international multilateral regulatory cooperation, focusing on preventing illegal cross-border outflows of funds and the use of virtual currencies to avoid taxes at home and abroad, and convert virtual currencies into The account is included in the exchange of tax-related information on financial accounts. At the same time, our country should improve the relevant property declaration and registration mechanism and conduct real-name registration and dynamic tracking of users who hold large amounts of virtual currency. In judicial fields such as fines and confiscation, restructuring and mergers and acquisitions, and bankruptcy and liquidation, the disposal methods of virtual currencies must be clarified to avoid the loss of national tax revenue. In addition, the taxation department should proactively cooperate with the central bank, financial supervision, market supervision, public security and judicial departments and other departments to severely crack down on illegal activities such as the use of virtual currencies in the underground economy, smuggling, money laundering, and tax evasion.

Promote the upgrading of tax collection and administration technology. Since current virtual currencies generally use blockchain technologies such as encryption algorithms and distributed accounts, it is difficult to track and supervise related economic activities on the chain through traditional technologies, which puts forward higher requirements for the upgrade of tax collection and management technology. The blockchain technology itself has the characteristics of being distributed, encrypted, traceable, and non-tamperable. These characteristics are highly consistent with the requirements of tax collection and administration, because the tax collection and administration data itself comes from a wide range of sources, which is very important for identifying authenticity, data analysis and The requirements for protecting privacy are relatively high. Taking the opportunity to strengthen the tax collection and administration of virtual currencies to comprehensively explore the application of blockchain technology in tax collection and administration is of far-reaching significance. It is foreseeable that in the fourth phase of my country’s Golden Tax Project and smart tax construction, there will be many issues regarding encryption algorithms, distributed ledgers, and smart taxation.The research and application of energy contract and other technologies will become an important development direction.

㈤ Understand VAT electronic general invoices, special invoices, and blockchain electronic invoices in one article

Today’s life is becoming more and more technological, information-based, and intelligent, and our tax management has also begun to Relying on big data and the Internet for supervision not only facilitates taxpayers but also improves management efficiency. Today I will talk to you about electronic invoices. Let’s learn about VAT electronic general invoices, blockchain electronic invoices, and VAT electronic special invoices respectively. 1. Electronic general VAT invoices are based on the guidance of the State Administration of Taxation on further promoting the implementation of electronic general VAT invoices in Document Shui Zongfa [2017] No. 31. In order to adapt to the needs of economic and social development and tax modernization, and to meet the needs of taxpayers using value-added To meet the demand for electronic general tax invoices, the State Administration of Taxation has implemented electronic general VAT invoices issued through the new VAT invoice management system (hereinafter referred to as the “new system”) since December 1, 2015. Since the introduction of the policy, electronic value-added tax invoices have become popular in our lives, but there are still some things that financial personnel need to pay attention to in their daily work. 1. Legal and tax effects of electronic general VAT invoices State Administration of Taxation Announcement No. 84 of 2015 State Administration of Taxation on issues related to the implementation of electronic general VAT invoices issued through the VAT electronic invoice system 3. Electronic general VAT invoices If the issuer and payee need a paper invoice, they can print the format document of the electronic VAT general invoice on their own. Its legal validity, basic purpose, basic usage regulations, etc. are the same as the VAT general invoice produced under the supervision of the tax authorities. 2. How to obtain and issue electronic general VAT invoices. The procedures for obtaining and issuance of electronic general VAT invoices are basically the same as those of general VAT invoices. You need to apply for invoice type verification and invoice collection at the Electronic Taxation Bureau. It should be noted that most of the business of the Electronic Taxation Bureau currently requires real-name identification and face recognition, and must be the legal person, financial person in charge, tax handler, and invoice purchaser of the unit. 3. Which industries are suitable for electronic general VAT invoices? Electronic general invoices for VAT are suitable for e-commerce, telecommunications, express delivery, public utilities, shopping malls, supermarkets and other industries, as well as a large number of general machine-printed invoices, self-printed invoices and general VAT invoices. of taxpayers. 4. Does the electronic general VAT invoice need to be printed? Article 8 of the Accounting Archives Management Measures No. 79 of the Ministry of Finance and the State Archives Administration (2015) meets the following conditions at the same time, the electronic accounting data within the unit’s archiving scope can only be Save in electronic form to form electronic accounting files: (1) The source of the electronic accounting data formed is authentic and effective, formed and transmitted by computers and other electronic equipment; (2) The accounting system used can receive and read electronic accounting accurately, completely and effectively Information, can output accounting vouchers, accounting books, financial accounting statements and other accounting data that comply with national standard filing formats, and has set up necessary approval procedures such as handling, review, and approval; (3) The electronic file management system used can be effective take over, manage and utilize electronic accounting files, comply with the long-term storage requirements of electronic files, and establish a retrieval relationship between electronic accounting files and other associated paper accounting files; (4) Take effective measures to prevent electronic accounting files from being tampered with; (4) Take effective measures to prevent electronic accounting files from being tampered with; (4) 5) Establishing a backup system for electronic accounting files can effectively prevent the impact of natural disasters, accidents and man-made sabotage; (6) The electronic accounting data formed do not belong to accounting files with permanent preservation value or other important preservation value. According to regulations, although electronic invoices can only be archived and saved in electronic form, in practice, for the convenience of reimbursement and review, it is recommended that enterprises print paper invoices and keep the electronic version of the invoice at the same time. 5. Do electronic ordinary VAT invoices have to be printed in color? In practice, some financial personnel believe that electronic invoices must be printed in color. In fact, the issuer and the payee can print the format document of the electronic invoice on the paper of their choice (either color or black and white). Its legal effect, basic purpose, basic usage regulations, etc. are the same as the ordinary VAT invoice produced by the tax authorities. Therefore, whether it is black and white or color does not affect the use of electronic invoices. 6. How to verify the electronic general VAT invoice after obtaining it? Log in to the National VAT Invoice Verification Platform of the State Administration of Taxation (1) to verify the invoices issued using the VAT invoice management system, including: VAT special invoices, VAT invoices Electronic special invoices, ordinary VAT invoices (folded invoices), ordinary VAT invoices (rolled invoices), electronic ordinary VAT invoices (including electronic ordinary VAT invoices for toll roads), unified invoices for motor vehicle sales, and unified second-hand car sales The time range within which invoices (2) can be inspected: Invoices issued by the VAT invoice management system within the last five years can be inspected; invoices issued on the same day can be inspected on the same day. (3) Each invoice can be checked online 5 times a day. If the number is exceeded, please check again the next day. Invoice verification requires a browser that meets the requirements and the download of the root certificate. Financial personnel should pay attention to the website requirements during actual operations. During inspection, you need to provide the invoice code, invoice number, invoice date, and verification code. 7. Other issues that should be paid attention to in the practice of electronic general VAT invoices. Electronic invoices facilitate our daily work and life, but because they can be printed repeatedly, repeated reimbursement may occur if you are not careful. It is recommended that financial personnel create a memorandum when reimbursing electronic invoices. , record the issuance date, invoice code, invoice number, tax-exclusive amount, tax and other contents of the reimbursement invoice, so that duplication can be checked to avoid repeated reimbursement when reimbursing electronic invoices for the same period or with the same content. 2. Blockchain electronic invoices 1. Why implement blockchain electronic invoices? Since the current electronic tax bureau system of enterprises does not open all upstream and downstream invoice issuance and data query functions related to the enterprise, so enterprises generally can only check upstream invoices. For special VAT invoices issued by yourself, other invoices cannot be checked in time through the system, so electronic invoices still have the risk of repeated reimbursement. In response to this situation, blockchain electronic invoices were launched. For example, Shenzhen was the first to be piloted, and subsequently Beijing, Guangzhou, Fujian, Yunnan and other regions also began to implement it. Blockchain electronic invoice is designed to solvePain points in electronic invoices: Information silos still exist after electronic invoices are made, the problem of false issuance and staggered invoices is still prominent, and the entire process of invoice management is not electronically managed after electronic invoices are made electronic. 2. What should financial personnel pay attention to when receiving blockchain electronic invoices? When financial personnel receive blockchain electronic invoices, they should pay attention to the differences from ordinary electronic value-added tax invoices. The title of electronic general VAT invoice is generally "XX Electronic General Invoice for VAT", and the title of blockchain electronic invoice is generally "XX Electronic General Invoice", "XX Province General Electronic Invoice", "XX Province ×× Enterprise Electronic Invoice" . 3. What is the effectiveness of blockchain electronic invoices? Regarding the legal and tax effectiveness of blockchain electronic invoices, the State Administration of Taxation in Guangzhou, Fujian, and Yunnan have issued documents clarifying the legal effectiveness, basic purposes, and basic usage regulations of blockchain electronic invoices. It is the same as the general invoice issued by other invoicing software approved by the tax department. If the issuer and payee need paper invoices, they can download the format file for printing the invoice by themselves. The color difference caused by different printing equipment will not affect the validity. 4. Inspection of blockchain electronic invoices Due to the certain regional nature of blockchain electronic invoices, they cannot be inspected on the National Value-Added Tax Invoice Inspection Platform of the State Administration of Taxation. Generally, it is necessary to log in to the electronic tax bureau platforms of various regions for inspection. 3. Special electronic value-added tax invoices With the widespread use of electronic ordinary invoices, the advantages of electronic invoices such as convenient payment, convenient storage, cost saving, and green environmental protection are increasingly recognized by taxpayers. In response to this situation, the tax department launched a special electronic value-added tax invoice. With the approval of the State Administration of Taxation, Haishu District and Cixi City in Ningbo City selected some new taxpayers to implement electronic special value-added tax invoices on a pilot basis. On December 20, 2020, the State Administration of Taxation issued the State Administration of Taxation Announcement No. 22 of 2020 on matters related to the implementation of electronic value-added tax invoices among new taxpayers to fully promote the registration of new establishments nationwide. Implement the electronicization of special value-added tax invoices among taxpayers. According to the announcement: Starting from December 21, 2020, electronic special invoices will be implemented for new taxpayers in 11 regions, including Tianjin, Hebei, Shanghai, Jiangsu, Zhejiang, Anhui, Guangdong, Chongqing, Sichuan, Ningbo and Shenzhen. The scope of recipients is nationwide. Among them, three regions, including Ningbo, Shijiazhuang and Hangzhou, have piloted taxpayers to issue electronic special value-added tax invoices (hereinafter referred to as "electronic special invoices") to expand the scope of payees nationwide. Starting from January 21, 2021, in Beijing, Shanxi, Inner Mongolia, Liaoning, Jilin, Heilongjiang, Fujian, Jiangxi, Shandong, Henan, Hubei, Hunan, Guangxi, Hainan, Guizhou, Yunnan, Tibet, Shaanxi, Gansu, Qinghai, New taxpayers in 25 regions including Ningxia, Xinjiang, Dalian, Xiamen and Qingdao have implemented special electronic invoices, and the scope of invoice recipients is nationwide. You need to pay attention to the following points for electronic special VAT invoices: 1. Electronic special VAT invoices should complete the verification of the invoice type, the approval of the maximum invoicing limit of special VAT invoices, receive free tax UKey, and download and install the VAT invoice invoicing software. Ready to openTool. 2. The legal validity, basic purposes, and basic usage regulations of electronic special VAT invoices and paper special VAT invoices are the same. 3. If an error occurs in the electronic special VAT invoice that is reissued in the current month, fees cannot be charged and can only be recharged. This is the same as the ordinary electronic VAT invoice. 4. The electronic special VAT invoice received is also inspected on the National VAT Invoice Inspection Platform. 5. Electronic special VAT invoices are the same as paper special VAT invoices. When there are many types of goods, a sales list can be issued. 4. Subsequent Development of Electronic Invoices Notice No. 48 of Shuizongfa [2020] on Several Measures to Promote the Reform of Facilitating Tax Payment and Optimizing the Tax Business Environment 3. Steady Advancement of Electronic Invoice Reform to Promote Tax Processing Speed, Increase Efficiency and Reduce Burden (10) Implement the reform of electronic invoices step by step. On the basis of realizing the electronicization of ordinary VAT invoices, new taxpayers in some regions will be selected to carry out electronic reform of special VAT invoices in 2020, and the electronicization of special VAT invoices for new taxpayers will be basically achieved by the end of the year. Before the end of 2021, strive to build a national unified electronic invoice service platform and a tax network trusted identity system, establish a management service model that matches the electronic invoices, enhance the convenience of market entities using invoices, further reduce institutional transaction costs, and promote smart Tax construction. (The State Administration of Taxation will take the lead, and the National Development and Reform Commission, the Ministry of Public Security, the Ministry of Finance, and the Cryptozoology Bureau will be responsible according to the division of responsibilities) (11) Promote the social collaboration of electronic invoice applications. The tax department has disclosed electronic invoice data specifications and technical standards to accelerate the formulation of national standards. Finance, archives and other departments actively promote the electronic entry, reimbursement and archiving of accounting vouchers, promote the connection of electronic invoices with fiscal payment, unit financial accounting and other systems, and guide market entities and social intermediary service agencies to improve the electronic level of financial management and accounting file management. . Accelerate the revision of laws and regulations such as the "Invoice Management Measures of the People's Republic of China" and strengthen legal support for the promotion and application of electronic invoices. (The State Administration of Taxation, the Ministry of Finance, the Archives Bureau, the Cryptozoology Bureau, and the Ministry of Justice are responsible according to the division of responsibilities.) According to the regulations, we can be sure that the use of electronic invoices will become a trend in the future, and electronic invoices will also be popularized in our lives and economic businesses. In every aspect.

㈥ How blockchain technology can make real estate taxation more accurate and convenient

First of all, let’s understand what blockchain is. Blockchain is a type of technology that is jointly maintained by multiple parties and guaranteed by cryptography. Transmission and guarantee security, accounting technology that can achieve consistent data storage, difficulty in tampering, and prevention of repudiation. A typical blockchain stores data in a block-chain structure. As a new computing paradigm and collaboration model that establishes trust at low cost in an untrustworthy competitive environment, blockchain is changing the application scenarios and operating rules of many industries with its trust-building mechanism. It is an important factor for the future development of the digital economy and the construction of new One of the indispensable technologies for the trust system.

Although various blockchains have different specific implementations, they have common features in functional architecture. The functional architecture of blockchain is divided into infrastructure, basic components, ledgers, consensus, and intelligence.Modules such as contracts, interfaces, applications, operation and maintenance, and system management, these functional architectures also describe the blockchain.

Next let’s talk about the role of blockchain, that is, its applications.

Blockchain originated from encrypted digital currency and is extending to many fields. Since 2019, the pace of blockchain application in various fields has been accelerating, and it is being explored in multiple vertical industries such as trade finance, supply chain, social public services, elections, judicial certificates, taxation, logistics, medical health, agriculture, energy, etc. application. As of August 2019, the number of blockchain projects promoted by governments at all levels around the world reached 154, mainly involving the financial industry, government archives, digital asset management, voting, government procurement, land certification, real estate registration, medical health and other fields.

On June 18, 2019, Facebook took the lead in releasing the white paper of the global digital cryptocurrency project "Libra". "Libra" will serve as a simple, borderless currency and service for billions of people. Financial infrastructure provides borderless, low-cost, and inclusive financial services to billions of people. "Libra" has attracted attention and discussion from all walks of life around the world as soon as it was announced. Regulatory authorities in various countries have successively spoken out, showing the huge potential of blockchain technology in reshaping global financial infrastructure

㈦ Blockchain Electronics Do taxes need to be paid on invoices? How to issue them?

Blockchain electronic invoices need to be taxed. The specific operation method is as follows:
1. After the taxpayer issues an electronic invoice, he needs to upload the invoice information to the tax bureau. electronic invoicing platform.
2. The tax bureau will review and certify the uploaded invoice information to confirm the authenticity and legality of the invoice.
3. When taxpayers sell goods or provide services, they need to provide electronic invoices to buyers and record invoice information in sales records. Mo Guai Dou
4. The tax bureau checks and compares the sales records and invoice information to confirm the taxpayer's sales volume and tax payable.

㈧ Why is blockchain invoicing not tax-free now?

Because there is no application.
The specific application steps are as follows:
1. Log in to the Electronic Taxation Bureau, click on the tax to be processed, and then click on the merit processing.
2. Click on the invoice, check the category and click Apply after approval.
3. Check the blockchain electronic invoice and enter the number of copies you need to apply for. Click Next in the lower right corner of the page and click Next.
4. Finally, click Submit. Some areas will automatically approve companies, so you don't need to apply.