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Design And Implementation Of Individual Income Tax Collection And Management Mode Based On Block Chain Technology

Posted on:2022-08-16Degree:MasterType:Thesis
Country:ChinaCandidate:X HuFull Text:PDF
GTID:2518306521483504Subject:Tax
Abstract/Summary:PDF Full Text Request
Since the Internet revolution,economic globalization is developing rapidly,the taxpayer's present a complicated economic activity,diversified sources of revenue,tax sources are widely distributed,together with the tax authorities is often difficult to accurately obtain complete tax-related information of taxpayers,with the passage of time,Increased the working pressure of tax authorities.So,it is urgent for China's tax authorities to strengthen the control of tax sources,improve the service quality of tax payment,Reduce verification costs for tax authorities and Improve productivity.Tax revenue is the basic way for China to obtain fiscal revenue,a solid foundation for promoting national prosperity,and a source of power to maintain the happiness and vitality of the people.Therefore,to do a good job of tax collection and management is of great importance to the country and the people.Along with economic integration,"Internet + Tax" has become an inevitable development trend.Blockchain technology,which has the technical characteristics of decentralization,open autonomy,tamperproof and extremely difficult to forge,has become the only choice to promote "Internet+ Tax".So as to solve the difficult problems in the work of China's tax authorities.This paper takes smart contract as the core technology,refers to China's current individual tax collection and management system,and A set of new tax management mode is designed,so as to achieve the purpose of "tax informatization" and provide beneficial exploration for promoting the construction of "Internet + taxation" in China.
Keywords/Search Tags:personal income tax, tax collection and management, blockchain, smart contract
PDF Full Text Request
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