区块链技术逃避税收的原因,区块链如何防止欺诈

1. Why is “blockchain” technology so popular? How can blockchain technology be applied to our Internet financial business scenarios?

First of all, let’s get familiar with the blockchain Characteristics of the chain (excerpted from the Internet):

Decentralization

Due to the use of distributed computing and storage, there is no centralized hardware Or management organization, the rights and obligations of any node are equal, and the data blocks in the system are jointly maintained by nodes with maintenance functions in the entire system.

Openness

The system is open. In addition to the private information of the transaction parties being encrypted, the blockchain data is open to all Anyone can query blockchain data and develop related applications through the public interface, so the entire system information is highly transparent.

Autonomy

The blockchain adopts consensus-based specifications and protocols (such as a set of open and transparent algorithms) to make the entire system All nodes in the network can exchange data freely and securely in a trustless environment, so that trust in "people" is changed to trust in machines, and any human intervention has no effect.

Information cannot be tampered

Once the information is verified and added to the blockchain, it will be stored permanently unless it can be controlled at the same time More than 51% of the nodes in the system must live, otherwise modifications to the database on a single node will be invalid, so the data stability and reliability of the blockchain are extremely high.

Anonymity

Since the exchange between nodes follows a fixed algorithm, the data interaction does not require trust (in the blockchain The procedural rules will determine whether the activity is valid), so the counterparty does not need to disclose its identity to make the other party trust itself, which is very helpful for the accumulation of credit.

These characteristics are fundamental changes that will greatly change our lives. One of its application scenarios, Bitcoin, can completely eliminate various problems such as excessive currency issuance, money laundering, corruption, tax avoidance, and counterfeit currency.

In the financial field, in addition to Bitcoin, Alibaba is now also actively applying it to public welfare projects; JD.com is also making some innovative financial products.

2. What is the relationship between blockchain and Bitcoin?

Zone Blockchain technology is the underlying technology of Bitcoin and the core and infrastructure of Bitcoin. Bitcoin has been operating without any centralized organization operation and management. Later, Bitcoin technology was abstracted and called blockchain technology, or distributed ledger technology.

(2) Blockchain technology for tax evasion Extended reading:

Disadvantages of applying blockchain technology to digital currency:

First, "decentralization" has no circulation management organization. Blockchain technology is essentially a distributed database system, the logical structure is a one-way linked list, and the design model is based on P2P network, which determines that virtual currencies based on blockchain technology do not have a unified central management and control system.

Second, quantity supply is difficult to effectively control. The issuance amount of virtual currency based on blockchain technology is fixed. According to the Fisher equation, the total transaction volume of the whole society at a certain price level in a certain period has a certain proportional relationship with the required nominal currency amount, and a constant currency amount is obviously It cannot meet the ever-increasing total price requirements of social commodities.

Third, the “mining mechanism” is difficult to create recognized value. Bitcoin itself has no value and is not supported by national credit. Some people believe that "injecting value into virtual currency by continuously consuming computing power and energy", but consuming trillions of calculations to find a hash value that meets the requirements is obviously not the most efficient option.

Fourthly, producers and early holders can easily obtain high "seigniorage". Any virtual currency based on blockchain technology is held by a small number of people in the initial stage of its development. Take Bitcoin as an example. Initially, Bitcoin was just a product of a few people’s games. The first Bitcoin purchase that occurred in May 2010 was a $25 pizza purchased with 10,000 BTC. The first Bitcoin transaction was completed in July of the same year. It is $0.04/BTC.

3. Who can seize India’s US$500 billion mobile payment market

Demonetization and tax reform are the goals of the Modi government in India two major reforms. Amid opposition, the Modi government withstood the pressure and insisted on carrying out the reform to the end. As the Indian people are accustomed to using banknotes and holding hidden banknotes, it is understandable how difficult it is to implement demonetization reforms.

The Modi government’s implementation of the demonetization reform is “selfish” and is based on the government’s own interests, that is, to solve the problems of government tax revenue loss, tax evasion in underground black economic transactions, and serious black money bribery and corruption. The Modi government obviously believes that the reason is the widespread popularity of banknotes and the proliferation of banknote cash transactions, making it difficult to trace criminal traces.

The large-scale promotion of electronic currency and future digital currencies based on blockchain technology is indeed one of the effective ways to solve underground black gold transactions and various corrupt behaviors. Developed countries such as the United States have proven this. The Modi government has hit the nail on the head. We noticed that while demonetizing money, the Modi government launched tax reform measures, namely: replacing cumbersome and confusing state and local taxes with a single national sales tax (GST) and relaxing cross-border trade. The authorities hope that this move will force millions of businessmen to start paying taxes in order to crack down on the long-standing underground economy, increase government revenue, and promote economic growth.

Demonetization is only the first step. What is more important is to have a fundamental solution to completely replace banknote cash transactions. Naturally, I found electronic money. Judging from the two major moves of the Modi government: demonetization and tax reform,Electronic payments in India are clearly on the right side.

The huge characteristics and advantages of developing electronic payment in India are already very obvious. India already has a good atmosphere of policies and public support for the rapid development and popularization of electronic payment. The government has introduced a series of preferential policies to support the development of the electronic payment market. For example, small vendors who accept electronic payments can receive tax reductions; the Indian government also requires the telecommunications department to provide each user with 100 megabits of free traffic per month by next year to assist. These measures are policies that actually encourage the development of electronic payments.

The high degree of public support and advocacy is the best basic environment for the development of the Indian electronic payment market. A survey by an authoritative Indian institution shows that 86% of Indians express their willingness to use mobile payments in the next year, far exceeding the global average of 57%. With such a high proportion of public support, the rapid development of the Indian electronic payment market is a matter of course.

India’s electronic payment market has greater development potential than any other country. Needless to say, India has the second largest population in the world, but the Indian electronic payment, including mobile payment market, is developing slowly and accounting for a very low proportion, which shows that its development potential is huge. Listing a few sets of data will make it clear at a glance. India currently has 11 non-cash transactions per capita per year, while Singapore has 728. Judging from the number of sales terminals, ATMs, and toll booths that accept electronic payments, there are only 1,100 per million people in India, while in China, there are only 1,100 per million people. There are 16,000 for 10,000 people, and there are more than 31,000 in Singapore.

Therefore, India has great potential for growth in electronic payments. How much potential is there? By 2020, India, Asia's third largest economy, is expected to have a $500 billion mobile payment market, accounting for 15% of the country's GDP.

Electronic payment in India should achieve leapfrog development. How can I say this? Generally, electronic payment methods have evolved from bank cards, ATMs, etc., to Internet payment, and then to today's mobile Internet payment. India can jump directly to the stage of mobile Internet payment or even digital currency payment based on blockchain technology. Because India is not lagging behind in the field of basic computer technology research, including the Internet, and is even keeping pace with the United States. India has the technical strength and abundant technology for the rapid development of electronic currency.

India has begun to study and pay attention to blockchain technology. Relevant financial figures in India said that the use of blockchain can make electronic payments safe, unbreakable and transparent. Blockchain, like Uber and Airbnb, eliminates the 'middleman'. One person wants to rent a house or call a car, and another person has a house to rent out or a car to provide. What the blockchain does is to aggregate them. Form an electronic contract. Maybe in the future, after the large-scale promotion of blockchain technology in India, existing mobile payment tools will be completely subverted. India has seen far ahead in the payment field and has seen the future!

Faced with India’s $500 billion electronic spendingIt is obvious that it is difficult to satisfy India's existing domestic power. To put it bluntly, China Mobile’s electronic payment has completely led the world. In addition, with the geographical advantage of being adjacent to India, China is the best country to share India's $500 billion electronic payment cake.

China’s Alipay, WeChat Pay and other mobile payment tool companies must carefully study and analyze the Indian market, seize the rare opportunity of India’s vigorous promotion of the development of the electronic payment market, and occupy the Indian electronic payment market. This will not only share the $500 billion electronic payment cake, but will also be of great benefit to promoting the development of cross-border trade between China and India!

4. 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. The total market value of virtual currencies has exceeded US$2 trillion. 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 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, but virtual currenciesThe transaction 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, the research and application of encryption algorithms, distributed ledgers, smart contracts and other technologies will become an important development direction.

5. 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. , regulatory nodes, business nodes; service users include financial departments, invoicing units, invoice collectors, invoice users and regulatory authorities

6. Three new tax systems in 2023

Recently, the General Office of the Provincial Party Committee and the General Office of the Provincial Government issued the "Implementation Plan on Further Deepening the Reform of Tax Collection and Administration" and issued a notice requiring all localities and departments to conscientiously implement it based on actual conditions. The full text of the implementation plan is as follows. In order to implement the spirit of the "Opinions on Further Deepening the Reform of Tax Collection and Administration" issued by the General Office of the Central Committee and the General Office of the State Council, better play the basic, supportive and protective role of taxation in national governance, and assist the high-quality economic and social development of Hebei , this implementation plan is now formulated based on actual conditions. 1. Work goals: By 2022, important progress will be made in the standardization of tax law enforcement, the convenience of tax services, and the accuracy of tax supervision. By 2023, three new systems of tax law enforcement, tax services, and tax supervision will be basically established. By 2025, significant results will be achieved in deepening the reform of the tax collection and administration system, and the tax governance system and governance capabilities will beThe level of modernization has been significantly improved. 2. Main tasks (1) Comprehensively promote the digital upgrade and intelligent transformation of tax collection and administration 1. Actively promote the construction of smart taxation. Integrate smart taxation into the "Digital Hebei" and "New Smart City" plans to build a Hebei-specific smart taxation brand and system. Establish a normalized sharing, exchange and aggregation mechanism for tax and fee-related data between tax departments and relevant departments to promote the organic connection of online and offline data. Expand the tax-related and fee-related service functions of the "Ji Shiban" platform and promote the joint operation of multi-department business. In 2022, the "one-person" intelligent collection of legal person tax information and the "one-person" intelligent collection of natural person tax information will be basically realized. In 2023, the "one-bureau" intelligent collection of tax authority information and the "one-person" intelligent collection of tax personnel information will be basically realized. . In 2025, relying on smart taxation, we will achieve deep integration, efficient linkage, and comprehensive upgrade of tax law enforcement, services, supervision, and big data intelligent applications. 2. Implement the task of reforming electronic invoices. A national unified electronic invoice service platform will be launched in 2021, providing free electronic invoice services to taxpayers 24 hours a day online. Promote the electronicization of invoices in railways, civil aviation and other fields, basically realize the electronicization of all fields, all links and all factors of invoices by 2025, and strive to reduce institutional transaction costs. 3. Promote data sharing in an orderly and effective manner. Relying on the "Hebei Provincial Integrated Government Service Platform", a data sharing and coordination mechanism between the tax department and relevant departments will be established by the end of 2025. Standardize the sharing of tax and fee data and the provision of tax-related and fee-related information in accordance with the law, and create tax big data with large scale, multiple types, and fine granularity. Improve the tax big data security management system and establish a normalized working mechanism. Strengthen the construction of security situation awareness platforms and the application of network security platforms, implement normalized data security risk assessment and inspection mechanisms, and improve data security monitoring, early warning, and emergency response mechanisms. 4. Deepen the application of big data and new technologies. Effectively connect tax statistical standards with national statistical standards, improve indicators, create flagship tax analysis products, and serve government decision-making. Explore the application of blockchain technology in tax work. Promote the real-time sharing of information from housing construction and natural resource departments, and realize "one-window acceptance and parallel processing" of real estate registration and online (handheld) tax processing. (2) Further optimize tax law enforcement methods 5. Strict tax management authority. We must resolutely safeguard the authority of tax laws, implement the principle of legal taxation, standardize tax policy management, and protect the legitimate rights and interests of both tax collectors and taxpayers. 6. Maintain the order of tax collection. We must insist on collecting taxes and fees in accordance with the law and regulations, and resolutely prevent the failure to implement preferential tax and fee policies, the collection of "excessive taxes and fees" and improper administrative intervention in taxation work. Strengthen the organizational leadership of tax collection and management work, and support tax departments in organizing fiscal revenue in accordance with the law. Dynamically grasp economic tax sources, implement legal and scientific principles throughout the organization's revenue work, and incorporate the implementation of organizational revenue and tax preferential policies into key overall arrangements for law enforcement supervision. 7. Improve local tax regulations and policies. Steadily implement and improve the local tax and fee system, and complete the legislative, reform, abolition and interpretation of local tax-related and fee-related regulations, policies and measures. The "Hebei Province Tax Collection and Administration Guarantee Measures" shall be revised in a timely manner and promoted to become a local regulation. Do it wellLegalization of non-tax revenue management. 8. Strictly standardize tax law enforcement activities. Further implement the "three systems" of tax administrative law enforcement, and basically establish an intelligent control system for tax law enforcement quality by 2023. Standardize the exercise of tax administrative penalty discretion, promote the unification of tax administrative penalty discretion standards in Beijing, Tianjin and Hebei, and serve the coordinated development strategy of Beijing, Tianjin and Hebei. 9. Continuously improve the accuracy of tax enforcement. Promote non-mandatory law enforcement methods such as "persuasion education" and "interview and warning", and carry out "reasonable law enforcement" in tax inspections. Use tax big data to accurately screen medium- and high-risk taxpayers, implement precise law enforcement based on "credit + risk", and prevent extensive, selective, and "one-size-fits-all" law enforcement. Accurately grasp the boundaries between tax-related violations and crimes, and ensure that penalties are met. Promote the “no penalty for first offense” list in the field of tax law enforcement. Improve platform economic tax collection and management service measures, and improve tax law enforcement based on problem orientation. 10. Promote regional coordination of tax law enforcement. Promote the unification of tax law enforcement standards among regions and deepen the exchange of law enforcement information and mutual recognition of results in the Beijing-Tianjin-Hebei region. Simplify the procedures for inter-provincial migration of tax-related and fee-related matters, implement a list of items that are universally handled across the country, and basically achieve universal recognition of qualifications in different places in 2022, and basically achieve nationwide universality in 2025. 11. Strengthen internal control and supervision of tax law enforcement. Upgrade the internal control and supervision platform, optimize the tax law enforcement internal control and supervision system, and basically build an information-based internal control and supervision system for tax law enforcement risks with comprehensive coverage, full prevention and control, and all employees' responsibilities by 2022. The tax department proactively carries out special inspections on policy implementation, risk response and law enforcement, and actively cooperates with the audit department in supervising tax law enforcement activities. Formulate the "one case double investigation" standard for handing over clues to problems, and standardize the handover of clues for tax inspection, supervision and auditing and other departments. 12. Improve the level of major development strategies for tax services. Focusing on major national strategies and national events such as the coordinated development of Beijing-Tianjin-Hebei, the construction and development of Xiongan New Area, and the preparations for the Beijing Winter Olympics, we will innovate tax law enforcement, service, supervision, and co-governance measures. Strengthen collaboration with Beijing and Tianjin, optimize tax facilitation measures for the coordinated development of Beijing, Tianjin and Hebei, and give full play to the role of promoting the coordinated development of Beijing, Tianjin and Hebei; promote the pilot reform measures in Xiongan New Area to create an advanced tax collection and administration service system; improve service and management measures, It will play a tax role in the construction of Winter Olympics projects and the development of the ice and snow industry. (3) Provide efficient and intelligent tax services 13. Realize direct access to preferential tax policies. Relying on the tax big data cloud platform, we proactively identify taxpayers who are eligible for preferential policies. In 2022, we will accurately push tax policies to taxpayers through the electronic tax bureau, promote the implementation of preferential tax policies, and realize direct delivery of preferential policies. Enjoy. Further simplify the application and enjoyment procedures for preferential tax and fee policies, and continue to expand the scope of "self-judgment, self-declaration, and subsequent supervision" to ensure convenient operation, quick enjoyment, and effective supervision. 14. Significantly reduce the burden of tax payment. Utilize collected and shared data to reduce duplicate submissions by taxpayers and payers. Comprehensively implement the notification and commitment system for tax certification matters, implement the supporting system for handling missing matters, and continue to expand the scope of tax-related materials from prior submission to retention for future reference. 15. Comprehensively improve tax handlingPayment method. By the end of 2021, it will be basically realized that corporate tax matters can be handled online and personal tax matters can be handled on the phone, and "non-contact" and "face-to-face" tax payment services will be expanded. Promote the electronic and element-based declaration model, and explore the annual settlement of personal income tax operating income and automatic pre-filled declaration of some preferential policies before the end of 2022. Value-added tax, consumption tax and surcharges will be realized in 2022, and automatic data extraction, tax calculation and pre-filled declarations for corporate income tax, deed tax and other taxes will be realized by the end of 2023. 16. Further reduce the number and time of tax payments. The tax collection period for some tax types will be simplified in accordance with the law, and the combined declaration of main and additional taxes for value-added tax and consumption tax will be realized, and comprehensive declaration of taxes (fees) will be vigorously promoted. Accelerate the processing speed of all aspects of corporate export tax refund matters. The average processing time for normal export tax refunds will be reduced to 7 working days by the end of 2021, and the average processing time for normal export tax refunds will be reduced to 6 working days before the end of 2022. Enterprises with high credit levels will further reduce the processing time. time limit. 17. Actively promote intelligent personalized services. Transform the 12366 tax service platform and basically achieve “one-line response” for nationwide consultations in 2022. Build a remote inquiry and service center to realize the service model of "remote assistance and combination of inquiry and service". Use big data to intelligently analyze the actual experience and individual needs of taxpayers and accurately provide online services. Optimize and set up cash tax collection windows and other offline services to meet the service needs of special personnel and special matters. 18. Improve the mechanism for protecting the legitimate rights and interests of taxpayers and payers. Improve the rights relief and tax dispute resolution mechanism of taxpayers and payers, and explore the establishment of a mechanism for effective collection, rapid response and timely feedback of taxpayers and payers' demands. Efforts should be made to manage and protect taxpayer payer information, and severely crack down on the leakage and abuse of personal information in accordance with the law. Strict supervision and inspection will be carried out, and relevant departments and personnel will be held accountable in accordance with the law for their negligence in supervision causing heavy losses to taxpayers. (4) Accurate and effective implementation of tax supervision 19. Vigorously promote a supervision method based on "credit + risk". Comprehensively implement real-name tax payment, integrate tax credit into Hebei’s social credit system, standardize and improve measures and methods for incentives for trustworthiness and punishment for breach of trust, and give full play to the role of tax credit in “Integrity Hebei”. Promote the sharing of tax credit evaluation information in Beijing, Tianjin and Hebei, and provide cross-provincial (municipal) inquiries and tax credit incentives. Implement the credit evaluation system and provide more convenience to market entities with high tax payment credit. Promote the dynamic "credit + risk" supervision method, improve the new tax supervision mechanism with credit evaluation, monitoring and early warning, and risk response as the core, and gradually improve the natural person tax supervision mechanism with "data integration + high-quality services + reminders and corrections + legal investigation and punishment" as the main content Tax service and supervision system, and improve the tax service and supervision mechanism for high-income and high-net-worth individuals. 20. Strengthen risk prevention, control and supervision in key areas. Promote the classification and processing of risk analysis results, and use high-risk taxpayers as the main targets for random selection. For industries, regions and groups with frequent tax evasion problems, the proportion of "double random and one open" spot inspections should be appropriately increased based on risks, and cross-department joint spot inspections should be promoted. Strengthen the construction of preventive systems and increase the number of concealed collectionsStrengthen the supervision and inspection of tax evasion activities such as tax evasion, inflated costs, transfer of profits, and the use of "tax depressions", "yin and yang contracts" and related transactions. 21. Strictly crack down on tax-related illegal and criminal activities in accordance with the law. Achieve real-time verification and monitoring of all aspects of invoice issuance and use, and promote the transformation of tax-related illegal and criminal activities from ex-post crackdowns to precise prevention before and after the event. Improve the investigation and punishment system for tax-related violations and promote the establishment of a normalized and institutionalized multi-department cooperation mechanism. Relying on the "Internet + Supervision" system, we will crack down on illegal and criminal activities such as "fake companies" falsely issuing invoices, "fake exports" to defraud tax refunds, and "false declarations" to defraud preferential treatment. Exposed major tax-related illegal and criminal cases shall be strictly investigated and punished in accordance with the law, credit records shall be shared with the national credit information platform, and joint punishment shall be implemented. (5) Deepen and expand the tax co-governance pattern 22. Continue to strengthen departmental collaboration. Promote paperless reimbursement, accounting, filing and storage of electronic invoices. Carry out "bank-tax interaction" to help alleviate the problem of difficult and expensive financing for small and micro enterprises. Improve the collaboration, information sharing and joint law enforcement between tax departments and natural resources, housing and urban-rural construction, ecological environment, market supervision and other departments, do a good job in local tax collection management and cross-departmental collaborative supervision, and improve the level of collaborative collection and management. 23. Continue to strengthen social coordination. Guide industry associations and intermediaries to play their role and support third parties to provide personalized services to taxpayers in accordance with market-oriented principles. We will do a good job in supervision, credit rating and review of tax-related intermediaries, and strengthen incentives for trustworthiness and punishment for breach of trust. Implement the tax-related professional service information announcement and push system, broaden channels, and facilitate taxpayers and payers to make independent choices. Implement the legal responsibility system, deepen tax legal education for teenagers, and create an atmosphere of honest tax payment. 24. Continue to strengthen tax judicial protection. Implement a joint case handling mechanism between the tax department and the public security agency, build a tax police collaboration information platform, and realize case information connectivity within the tax and public security departments. Relying on the "Hebei Provincial Data-Based Synthetic Operation Command Center for Combating Tax-Related Crimes", the tax police joint office is promoted. The tax department actively cooperates with the procuratorial organs to find those who fail to perform tax supervision duties in accordance with the law. The judicial organs must implement the relevant provisions on case guidance and strengthen the guidance of tax-related and fee-related judicial cases. (6) Effectively strengthen tax organization guarantees 25. Improve resource allocation efficiency. Improve the hierarchical and classified management of taxpayers and payers, optimize business processes and job responsibility systems, and appropriately shift overall and complex tax service and management responsibilities upward. Scientifically allocate human resources and optimize and deploy strength in areas such as risk management, tax analysis, big data application, and tax audit. 26. Improve the capabilities and quality of cadres. Promote exchanges between tax cadres and local cadres, and promote the "1115" project and the "3613" talent training plan to improve the quality of tax departments. Carry out tax professional ability training and promote the digital transformation of education and training. 27. Improve performance appraisal and evaluation. Promote performance management to penetrate into business processes, integrate into job responsibility systems, embed into information systems, and improve the level of automated assessment. Improve the individual performance evaluation methods in the tax system and optimize the application of results. 3. Organization and Implementation (1) Improve the promotion mechanism and clarify department responsibilities. Party committees and governments at all levels must establish a joint meeting system and improve overall planning and coordination.It will provide support in collecting taxes and fees in accordance with laws and regulations, implementing tax reductions and fee reductions, promoting tax co-governance, strengthening judicial guarantees, deepening information sharing, strengthening the popularization of tax laws, and strengthening funding guarantees. The Provincial Taxation Bureau should strengthen organization and coordination and take the lead in implementation. Each department must implement various reform measures according to the division of responsibilities. (2) Strengthen tracking and effectiveness, strictly supervise and evaluate the "good and bad evaluation" system in the tax field, establish and improve regular supervision, inspection and evaluation summary mechanisms, and promote the implementation of reform goals. Improve the positive and negative incentive mechanism, improve the error tolerance and correction mechanism, adhere to the "three distinctions", and actively mobilize and stimulate the enthusiasm, initiative and creativity of all parties. (3) Strengthen publicity and guidance and create a good atmosphere. All relevant units must actively cooperate with the tax authorities to publicize and interpret the reform, and use various media and platforms at all levels to publicize the reform deployment, work progress and achievements. Respond to social concerns in a timely manner, correctly guide social expectations, and create a good social environment and public opinion atmosphere for reform.

7. 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.