区块链技术在税收征管中的应用论文,区块链技术在税收征管中的应用有哪些

1. A brief analysis of the application of blockchain technology

Today we will talk about the application analysis of blockchain technology in the field of public resource transactions
Public resource transactions , including the purchase of public resources by the public sector, such as government procurement, construction project bidding, etc.; also includes the sale of public resources by the public sector, such as the bidding, auction and listing of state-owned land, the transfer of mining rights, the sale of state-owned forest rights, the sale of state-owned Disposal of financial assets and other public resource sales involving public interests and public security. Public resource transactions are related to the national economy and people's livelihood, and involve the fundamental interests of the people. Therefore, public resource transaction management has always been an important management function of my country's government affairs management.
In recent years, the National Information Center has continued to promote the construction of a public resource trading service platform, giving full play to the role of a public entrance to trading services, a public channel for data sharing, and comprehensive technical support for cross-regional transactions. The integration of public resource trading platforms based on digital technology has achieved remarkable results. Among them, blockchain technology has the characteristics of consistent data storage, difficulty in tampering, and traceability. It provides new ideas and solutions to solve the problem of trust in public resource trading data. path.

Information data management issues in the field of public resource transactions

Objectively speaking, various credit deficiencies have long existed in the field of public resource transactions in my country, which not only disrupts the normal market transaction order, but also It affects the fairness and justice of market competition, and also poses serious risks and threats to the quality of project construction and construction safety production. The reason is that the root cause of credit risk lies in the information asymmetry between entities in the public resource trading market, and in the limitations and defects of traditional public resource trading management on information data security and information data use.

Data security management issues

Various transaction information and credit information in the field of public resource transactions contain huge value. Under the increasingly electronic development trend of domestic public resource transaction management and services, including electronic bidding user identity information, potential bidder information, bid evaluation committee composition information, bid document information, judges' bid evaluation information, and bid evaluation result information Various types of information security risks have increasingly become important issues affecting the efficiency, quality, and fairness of public resource transactions.
Traditional data security technology cannot effectively avoid security management problems such as leakage, tampering, and loss of various information data. Especially with some technical means, it is difficult to trace traces of relevant data operations, causing great trouble for data security management. .
Data sharing application issues
The main reason for the long-standing problems of various credit deficiencies and untrustworthy behaviors in the public resource trading market is that there are limitations in the sharing and application of relevant credit information of market entities.
On the one hand, a large amount of credit information of market entities has been deposited in various departments for a long time and has not been fully exploited;
On the other hand, the credit information of public resource trading market entities involves banks, public security, courts, housing Construction, human resources, taxation, etc.Multiple management departments, the long-standing phenomenon of "data islands" and "data fog islands" between different management departments hinders the efficient sharing and application of credit information in the public resource trading market.
Blockchain and public resource transaction information data management
According to the "China Blockchain Technology and Application Development White Paper 2016" issued under the guidance of the Ministry of Industry and Information Technology, in a broad sense, blockchain technology is the use of blocks Chained data structures are used to verify and store data, distributed node consensus algorithms are used to generate and update data, cryptography is used to ensure the security of data transmission and access, and smart contracts composed of automated script codes are used to program and operate data. A new distributed infrastructure and computing paradigm.
Essentially, blockchain technology is a technical solution that collectively maintains a reliable database in a decentralized, high-trust manner. In layman's terms, blockchain technology can be seen as an accounting method that supports the participation of all people.
Traditional data accounting involves multiple accounting entities and generates multiple data ledgers. Under this accounting method, due to the risks of lack of supervision, technical security risks, and physical security risks, the account data may be tampered with or lost, and it is difficult to trace relevant operational behaviors. Therefore, the objectivity, fairness, and security of the account data must be It’s hard to guarantee.
Blockchain technology provides a technical solution that supports multiple accounting entities to participate in accounting. When any accounting subject modifies the ledger, its modification behavior will form indelible traces (timestamps) in the ledger records, and the modification results will be synchronized to the ledgers of all accounting subjects, which prevents the account from being The risk of data tampering and loss can be traced back to relevant accounting behaviors to promote supervision.

In response to the information data management and credit issues raised above in the field of public resource transactions, blockchain technology can use its own "decentralization", "distributed data storage" and "traceability" ”, “anti-tampering characteristics”, “openness and transparency” and other advantageous features to effectively respond and solve.
Public resource transaction data is tamper-proof
The public resource transaction platform stores a large amount of public resource transaction data. With traditional centralized data storage management, once the data and backup are damaged or lost, it is difficult to recover, and due to There are loopholes in the supervision mechanism and the risk of data tampering.
Blockchain technology adopts "decentralization" and "distributed data storage". Data damage or loss in one or more data storage nodes will not affect the data security of other data storage nodes. At the same time, updates to data ledger records are shared and made public simultaneously, and operations traces are supported. Blockchain data cannot be tampered with or corrupted unless all nodes are compromised.
Establishing a trustworthy public resource transaction data environment
Information asymmetry in the public resource transaction market leads to adverse selection and moral hazard among market entities, affecting the efficiency and quality of public resource transactions, and affecting the orderly operation of the public resource transaction market. hairexhibition.
Blockchain technology solves the problems of authenticity, security and openness of public resource transaction data, promotes the efficient sharing and application of credit information in the public resource transaction market, promotes the establishment of a trustworthy data environment for public resource transactions, and prevents and avoids Various credit risks provide trustworthy data decision-making support for market transaction entities and regulatory entities

2. How blockchain technology can make real estate tax processing more accurate and convenient

First of all, we Let’s first understand what blockchain is. Blockchain is an accounting technology that is jointly maintained by multiple parties and uses cryptography to ensure transmission and security. It can achieve consistent storage of data, be difficult to tamper with, and prevent 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 commonalities in functional architecture. The functional architecture of blockchain is divided into infrastructure, basic components, ledgers, consensus, and smart contracts. , interface, application, operation and maintenance, system management and other modules, 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 the global financial infrastructure

3. How to prevent virtual Tax risks brought by currency

Since the advent of Bitcoin in 2009, investment behaviors and economic activities related to virtual currencies have rapidly become popular around the world. So far, the total market value of global virtual currencies 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.

Comprehensive clarification of 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 popularity of the virtual currency market in recent years, the transaction volume of related platforms has grown rapidly. Among them, the total 24-hour transaction volume of spot and derivatives on leading platforms has even exceeded 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 poses a challenge to the improvement of tax collection and management technology.level has put forward higher requirements. 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, the research and application of encryption algorithms, distributed ledgers, smart contracts and other technologies will become an important development direction.