Application Analysis Of Block Chain Technology In The Field Of Cross-border E-commerce Tax Collection And Management

In the context of the development of global economic integration and the rapid development of Internet technology,China's cross-border e-commerce also shows a leapfrog development trend.However,there are still a series of problems in the tax collection and management of cross-border e-commerce in China,such as export tax fraud,complex tax collection and management procedures,and difficult determination of tax elements(such as taxpayers,tax price,etc.)in the process of tax collection.This not only restricts the development of China's cross-border e-commerce industry,but also leads to the loss of a large number of tax sources in China.Therefore,it is particularly important to improve the level of cross-border e-commerce tax collection and management in China.Blockchain technology,based on its centralization and immutability,has natural advantages in solving the above related problems.Based on the analysis of the development status of China's cross-border e-commerce industry and the existing problems in tax collection and management,this paper proposes to use blockchain technology to solve the related problems,and analyzes the specific applications from the two aspects of export collection and management and import collection and management.Based on the analysis of the whole process of export tax rebate,it can be seen that in order to prevent the risk of export tax fraud,it is necessary to record and store the transaction and information of the goods in each circulation link.The smart contract has the characteristics of security,authenticity,fast speed and low cost.It can automatically execute the contract without the guarantee of a third party,and has the advantages of fast speed and low cost on the basis of ensuring the authenticity of information.Therefore,this paper proposes to adopt block chain smart contract technology to solve the current problems in China's export tax rebate,and design automatic export tax rebate smart contract.When an enterprise applies for tax refund to the tax authority,the tax refund can be automatically returned to the company if the information of tax refund declaration is consistent with the information obtained from the customs,suppliers,logistics enterprises and foreign exchange administration offices in the contract.The article also gives the compiled and deployed code successfully,and the automatic tax rebate smart contract based on block chain technology is another practical application after block chain electronic invoice.After some technical details are perfected,the automatic tax rebate smart contract can be immediately put into practical use,which is of great significance to improving the tax collection and management ability of China in relevant fields.At the same time,it also lays a foundation for the application research of blockchain technology in other fields.