| Under the background of "Internet plus tax",China is speeding up the modernization of tax collection and management,so as to achieve tax informatization,and constantly improve the tax big data and risk management mechanism,so as to control the many uncertainties of tax management activities in the acceptable range.Risk is uncertainty.The core of tax risk management is to strengthen the certainty of the object of tax collection and management,and master more comprehensive,timely and accurate information of the object of tax collection and management.As the core tax management tool of "controlling tax by invoice",the main function of invoice is to provide more accurate and reliable information for tax authorities,so as to transform various uncertainties that may exist in tax control into controllable certainty to a certain extent.Therefore,the comprehensiveness,timeliness and accuracy of invoice information are the premise guarantee for effective prevention and control of tax risk and realization of high-quality tax collection and management.Strengthening the certainty of invoice information will reduce tax risk.At present,the application form of invoice in China is still in the transition stage from paper invoice to electronic invoice,and there are many practical problems to be solved.There are the inherent problems of paper invoice,such as that the invoice is not synchronized with enterprise capital flow and logistics,it is difficult to supervise.There are also some new problems of electronic invoice,such as the rupture of invoice data chain caused by its paper reimbursement,"repeated payment" phenomenon,data island caused by the disunity of e-invoice service platform standards,and data security mechanism has not been established,and so on.There are still many uncertainties in electronic invoice information,and its efficiency advantages in information exchange,sharing,processing,storage and management have not been fully exploited.As the underlying supporting technology of bitcoin,blockchain technology has the characteristics of decentralization,non tampering,de trust,intelligent contract and information transparency.By using its unique technical advantages and storage characteristics,it provides new ideas and new ways to solve many problems existing in the current application of electronic invoice.Guided by tax risk management,based on the current practical problems in the application of e-invoice,and based on the unique advantages of blockchain technology,this paper explores to build an e-invoice application system based on blockchain technology mechanism to meet the demand of "information management tax" in the future.Firstly,it combs the relevant theoretical basis of tax risk management theory.Secondly,it analyzes the application and development of invoice in tax risk management system,finds out the problems existing in the application of traditional electronic invoice,and explores the solutions to the above problems by taking Shenzhen block chain electronic invoice pilot as an example.Then,based on the technical basis of blockchain,it analyzes the technical applicability of the main problems faced by the current e-invoice application,and puts forward the technical architecture of the e-invoice application system based on sovereign blockchain.Then,based on the perspective of the widespread application of blockchain e-invoice in many industries in the future,it focuses on the four aspects of management mechanism,application model,business architecture and the reconstruction of ecological chain,and systematically puts forward the application assumption of blockchain e-invoice oriented to tax risk management.Finally,it makes a summary and prospects for the research of this paper. |
