区块链技术实证研究税收分析,区块链技术实证研究税收问题

本文介绍了区块链技术实证研究税收分析的三个相关关键词，分别是：税收信息系统，数字货币税收，以及区块链税收策略。

税收信息系统是指税务机构利用信息技术和网络技术，构建的一种信息系统，用于收集、存储、处理、分析、查询和发布税收信息。税收信息系统的建立，可以有效地提高税务机构的管理效率，提高税务机构的监管能力，提高税收征管的精确度，缩短税务机构的税收处理时间，提高税务机构的服务水平。

数字货币税收是指使用数字货币进行支付的税收征管制度，数字货币税收分为两种：一种是基于数字货币的支付税收，另一种是基于数字货币的交易税收。数字货币税收是一种新型的税收征管模式，它可以有效地防止虚拟货币的洗钱行为，保护投资者的合法权益，提高税收征管的精确度，增加税收的收入。

区块链税收策略是指利用区块链技术来实现税收征管的一种策略，区块链税收策略的主要目的是实现税收征管的透明化、可追溯性、可验证性和可信赖性，以及提高税收征管的效率和准确度，提高税收的收入。区块链税收策略的实施，可以有效地解决税收征管中的漏税问题，减少税收征管中的税收误差，提高税收征管的效率，实现税收征管的智能化。

请查看相关英文文档

A. The blockchain technology that blockchain electronic invoices rely on is

Technical principles of blockchain electronic invoices
1. Distribution of private ledgers
Usually, the flow of invoices requires a third-party agency to ensure data security. Since the blockchain has the characteristics of a distributed ledger, it can check and confirm transaction information without relying on a third party, which can reduce tax collection and administration costs.
2. Hash function encryption
The hash function is a simple mathematical function. Simply put, it transforms an input of any length into a fixed-length output through a hash algorithm. The output value is A hash value, usually a combination of letters and numbers. Using hash function encryption to completely record every transaction of a company or individual in the blockchain makes it difficult for someone to tamper with the data, reducing problems such as invoice fraud.
3. Consensus mechanism and smart contracts
The consensus mechanism is a blockchain governance system. It is a set of mechanisms designed by combining economics, game theory and other disciplines to ensure that all nodes in the blockchain are Methods that can maintain the blockchain system are the core to maintaining the safe and stable operation of the blockchain. Smart contracts are programs that digitize contracts in life and automatically execute them when certain conditions are met. Under the influence of the two, blockchain electronic invoices realize the seamless connection of "invoicing as soon as the transaction is completed, and reimbursement as soon as the invoice is issued".
With the continuous development of blockchain technology, it is also undergoing more profound integration with the tax industry. In addition to Beijing, Guangzhou, Shenzhen, Hangzhou and other places have also launched blockchain electronic invoice projects, covering multiple industries such as retail, catering, transportation, etc., providing great convenience to consumers. In the future, blockchain electronic invoices will definitely cover our lives more widely and meet people's daily needs.

B. What are the applications of blockchain in social security fee collection and real estate transactions

On March 24, the "On Further Deepening" issued by the General Office of the Central Committee of the Communist Party of China and the General Office of the State Council "Opinions on Tax Collection and Administration Reform" was released, and the opinions proposed to deepen the sharing and application of tax big data. Explore the application of blockchain technology in social insurance premium collection, real estate transactions and real estate registration, and continue to expand its application in promoting tax-related and fee-related information sharing and other fields. Continuously improve the tax big data cloud platform, strengthen the development and utilization of data resources, and continue to promote interconnection with the information systems of the state and relevant departments.
In social insurance, the use of blockchain electronic signature technology can synchronize the entire document signing process (document hash, signing subject, signing time, signing location, signing equipment, etc.) to the notary office, arbitration committee, Authoritative judicial institutions such as the Internet Court effectively ensure that policyholders’ information cannot be tampered with, time cannot be tampered with, and electronic data cannot be tampered with. As the only blockchain electronic signing platform in China that is connected to the National Judicial Center, Junzizhuan can protect policyholders’ electronic signatures based on the above technology. The authenticity, completeness and legal validity of the contract.
Blockchain digital tools represented by electronic contractsIt will become an important driving force for the digital transformation of real estate companies. As a professional domestic blockchain electronic signing platform under Yibaoquan, Junzizhuan can integrate with major software systems such as real estate enterprise OA, procurement software, bidding software, and project management systems to integrate all real estate companies’ current situation and needs. The work of signing documents and contracts has been moved from offline to online, and the entire process of document drafting, review, sealing, storage and transmission is completed electronically, which can well solve the above operation and management pain points faced by real estate companies and open up the digitalization of real estate companies. The last mile of the transformation process.

C. What is the current status of the development of blockchain technology in Chongqing

Chongqing strongly supports the development of the blockchain technology industry and plans to increase the output value of blockchain technology from 2018 to 2020. Reaching tens of billions or more. Relevant preferential policies have been introduced for investment, taxation and talent introduction in this area. The current development of the blockchain industry is still in its early stages. The five measures introduced by Chongqing are of great significance to accelerate the development and application of blockchain and promote the development of emerging industries.

First, break through key areas. First focusing on the financial and supply chain fields, facing the strategic development of "One Belt and One Road", and docking cross-border payments, insurance claims, securities transactions and other financial businesses, the transformation of the financial industry has begun, from offline payments in the past to online payments. This is A cross-era change has narrowed the distance between different customers and merchants. The use of blockchain technology to achieve cross-border payments also shows that the distance between countries has been narrowed, and is an important manifestation of financial mutual trust and interoperability between the two countries. For the supply chain field, blockchain technology can improve the transparency of supply, make products traceable, and increase product safety. And by collecting projects in key blockchain technology development fields, they will be evaluated and analyzed before construction.

Fifth, strengthen capacity building. Classify talents into categories, strengthen the learning of professional skills for talents, conduct regular professional and technical training sessions, and conduct external study and inspection activities. At the same time, we conduct learning seminars for relevant department heads to "update" the cognitive levels of leaders and departments at all levels. Governments and enterprises continue to improve cooperation and jointly promote the construction of relevant capabilities. Only in this way can we jointly develop blockchain quickly and well. industry.

The development of the blockchain industry is bright. The measures taken by the Chongqing Municipal Government have clarified the pain points and related needs of the industry, and also given instructions on the docking of related resources. The government and enterprises jointly continue to improve relevant capabilities and technologies, carry out various tasks well, and let the blockchain industry take off in Chongqing.

D. 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

E. Shenzhen mobile tax platform launches blockchain electronic invoices

On April 1, Shenzhen’s mobile tax processing platform launched “Easy Invoicing”Function, issuing blockchain electronic invoices can be completed online. Log in to the Shenzhen Municipal Taxation Bureau's tax applet through your mobile phone, enter the "Easy Invoicing" module, open the QR code, scan the code to enter the information and submit it. The corporate invoice officer will go to the Shenzhen mobile tax platform @深圳水狠狠肖zao After passing the verification, the blockchain electronic invoice can be automatically sent to the customer's WeChat. "Easy Invoicing" realizes no need for docking, no hardware, and no fees. There is no manual process such as approval of ticket types and receipt of purchase invoices. If the use of tickets exceeds the credit limit, you only need to swipe your face to apply for an increase in credit, and the entire process can be processed online. Starting from April 1, enterprises can also query and count the blockchain invoices issued in the current month through @深圳, and can also maintain the invoicing QR code, issuer permissions, etc., and various invoicing functions can be realized on one screen. The blockchain electronic invoice express version of the WeChat merchant platform has also been upgraded simultaneously. WeChat merchants only need to activate the electronic invoice function and make simple configurations to use it. Merchants can set the permissions of invoicing personnel on the WeChat merchant platform, and the front desk clerk can operate it, while avoiding the risk of invoice abuse. Merchants can freely choose between "scan code invoicing" and WeChat payment receipt invoicing, which is both safe and convenient. . △Enterprises use blockchain electronic invoices issued by the Shenzhen Tax Platform @深圳水 WeChat applet to learn that since Shenzhen’s first blockchain electronic invoice was issued at the Shenzhen Guomao Restaurant on August 10, 2018, the system has been 7* Blockchain invoice services are provided 24 hours a day without interruption. Based on the tamper-proof and traceable advantages of blockchain technology, the entire invoice process from issuance to reimbursement is made trustworthy. It is completely de-mediated and completely breaks the physical limitations of electronic invoices, making it flexible. Meet taxpayers’ business needs for customized invoices. It currently covers more than 100 industries such as wholesale and retail, hotels and catering, port transportation, real estate, Internet, and medical care, and has been accessed by more than 25,000 companies including Tencent, Walmart, China Merchants Bank, China UnionPay, Evergrande Real Estate, Gome Electrical Appliances, and Vanke Property Management. , as of the end of March 2021, Shenzhen has issued more than 47 million blockchain electronic invoices, with a total invoice amount exceeding 60 billion yuan, and the average daily invoice volume has exceeded 120,000. Li Ronghui, Director of the Collection, Administration and Technology Development Department of the Shenzhen Municipal Taxation Bureau, said that smart applications such as blockchain electronic invoices, blockchain bankruptcy linked processing cloud platform, "micro-tax" App, and "@深 tax" are all areas used by the tax department. Blockchain technology promotes innovations that benefit the people. As a new technical means to improve tax governance capabilities, blockchain technology can reduce costs and improve efficiency for enterprises, realize data and information sharing among government departments, improve work collaboration efficiency, enhance the data governance capabilities of government departments, and improve the business environment. The results are remarkable.

F. 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, the total market value of global virtual currencies It 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, 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. This makes it difficult to track and monitor the relevant economic activities on the chain.Higher requirements have been put forward for the upgrading of tax collection and administration 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.

G. What are the policies to accelerate the research and development and industrialization of blockchain technology?

In order to speed up the research and development and industrialization of blockchain technology, the government can adopt a series of policy measures. First, investment in the blockchain industry must be increased to provide enterprises and researchers with sufficient funds to develop new applications. Secondly, corresponding laws and regulations must be implemented to promote industry standardization, regulatory compliance, risk management, and market competition. In addition, it is necessary to publicize, educate and promote Sprocket blockchain technology; and carry out some national strategic talent training such as "learning talents". In short, through the above methods to promote_