Based On The Block Chain Technology To Strengthen China's Value-added Tax Source Control Research

With the continuous development of economic integration and information sharing,the distribution range of tax sources is becoming more and more extensive and more fluid and concealed,which leads to the increasing difficulty in the supervision of tax sources and the collection of taxes by local tax authorities.To effectively avoid the loss of tax sources,reduce the cost of tax collection and inspection,and strengthen tax supervision have become the problems that the current tax authorities need to solve.With the rapid development of informatization,the application of the policy of"Internet+ tax"in the economic field is also constantly infiltrating.The social information environment under big data provides an opportunity to further improve the ability of modern tax collection and management,and blockchain technology emerges at the right moment.The main idea of this paper is to combine blockchain technology with tax informatization,and design a set of tax supervision system centering on value-added tax,so as to fully prevent the loss of tax sources and reduce the cost of tax collection and management.Based on block chain technology,this article to block chain technology applied in tax control are analyzed,aiming at the current tax collection,tax loss etc.The existing problems and put forward the"block chain"as the core technology,intelligent contract as the link,set up information of cloud,the cloud platform of electronic tax invoice block chain,to build a large database as the ultimate goal of taxation.It will play its due role in promoting the modernization of tax governance system and governance capacity.Based on theoretical analysis,current situation analysis,case analysis and structural design,this paper explores the application of blockchain technology in tax source control with the purpose of strengthening tax source control in China,relying on blockchain technology and taking value-added tax as the main research object.The main body of this paper is divided into five parts.The first part is to briefly introduce the research background and purpose of this paper,and summarize the relevant research status of blockchain technology in tax at home and abroad,to lay a theoretical foundation for the following description,and elaborate the research framework and innovation points of this paper.Part ii:theoretical analysis of tax source control and blockchain technology,and combination of them to explore the application value of blockchain technology in tax source control.The third part:introduces the current situation and existing problems of tax source control in China,and analyzes through practical application cases.Part iv:take value-added tax as the research object,and take three aspects of cash flow,information flow and invoice flow in real transactions as the entry point to make process design for the application of blockchain technology in its tax source control.The fifth part:gives the evaluation of the application of current blockchain technology in tax source control and explains the limitations of the scheme according to the process design of tax source control mentioned above,and puts forward policy Suggestions.