Research On The Impact Of Accelerated Depreciation Policy On Manufacturing Fixed Assets Investment

Since the founding of the People's Republic of China,China's tax management system has been constantly changing,and the concept of tax management has been evolving with the times,constantly ensuring the steady growth of China's tax revenue and the smooth operation of the economic system.However,despite China's tax management has made great progress,in the face of the new situation,new technology and the continuous innovation of business transaction mode in the information age,the number and types of tax payers have exploded,the existing tax administration system has many difficulties which can not be solved.In the aspects of tax source and information management,tax credit rating and tax inspection,it is urgent to use new technology to solve the problems of inaccuracy of existing information,difficulty of collecting new information,unreliability of taxpayers'declaration information and non-transparency of sharing tax-related information.As a new technology,blockchain technology has great potential in the field of tax administration because of its characteristics of Deintermediation,openness and transparency,data untamper-able,anonymity and traceability,the most prominent obstacle to tax administration is the Information asymmetry,and blockchain technology can take full advantage of this problem.The purpose of this paper is to analyze the existing problems and challenges of tax administration,through analyzing the form and characteristics of blockchain technology,considering the characteristics of the block chain technology applied to the tax information management,and the effect and value of the application,the paper puts forward a feasible solution and designs a specific organization structure.The article is divided into five parts:The first part is the introduction.This part mainly introduces the practice and exploration of blockchain technology at home and abroad in recent years and the practical reasons and significance of the application of blockchain technology in tax administration.In addition,it also gives a detailed description of the development and evolution of tax information management,summarizes and comments on the research of block chain technology and tax management.In addition,the research methods,innovations and shortcomings of this paper are briefly introduced.The second part is the block chain technology and tax information management theory analysis.In this part,by describing the concept,structure,classification,characteristics,development stage and application prospect of the blockchain technology,it is proved that the blockchain technology has potential and possibility to be applied in tax administration,for the following specific system design to lay a theoretical foundation.This part also explains the related concepts of tax informatization management.and describes briefly the relevant theories of applying blockchain technology in the field of Tax Administration.In addition,it also expounds the characteristics of tax informatization management,in order to analyze the block chain technology in which the application of the necessity of paving.The third part is the tax revenue informationization management present situation analysis.This part from the information sharing ability,the risk management level,the two sides cost,the tax service level and the key tax source management five aspects fully affirmed the tax management system achievement as well as the golden tax three stage project achievement.At the same time,this part also from the ability to obtain information,information processing capacity,practice management efficiency,management system structure and legal enforcement capacity of five specific aspects of tax information management bottlenecks.The fourth part is the applicability analysis of blockchain technology and tax information management.This part starts with the development status of tax information management and analyzes the necessity of applying blockchain technology in combination with the support of national policy for technology,the paper also discusses the feasibility of applying the blockchain technology to tax administration from the aspects that the blockchain technology can solve the problems of tax administration in our country and that the practical application of the blockchain technology has Operability.In addition,from the "impossible triangle" in the practice of blockchain technology,the limitations of its application are analyzed.The fifth part is the concrete tax management reform proposal based on the blockchain technology.This section proposes to improve the ability to obtain information.build a system of cloud invoices and cloud accounts based on the whole society,and promote the sharing of information among all parties involved in taxation on the basis of ensuring the truth and transparency of information,we can also make use of the tax-related information platform to collect accurate information.improve information processing capacity,and build an evaluation index system and incentive mechanism for taxpayers'credit and contribution,solve the problem of taxpayer trust and reduce the cost of supervision to improve the efficiency of practice management,this section also from the legal system construction,block-chain technology-related software and hardware construction perspective of the block-chain technology tax management system to the actual construction of specific optimization proposals.In addition,how to deal with the inherent limitations of blockchain technology,in the unresolved issues on the trade-off.