Application Of Blockchain Technology In Tax Management

In the information age,the rapid development of the Internet has promoted social progress,and at the same time it has a global and strategic impact on the economy.As one of the national macro-control measures,taxation is also affected by information technology,which has brought profound changes.The tax department of our country began to explore the information construction in the tax field in the 1980 s,which promoted the steady growth of tax revenue and the steady development of our economy.However,with the social and economic development,China's tax administration is facing problems such as imperfect tax-related information mechanism,imperfect laws and regulations,Insufficient processing of tax-related information,drawbacks of credit evaluation mechanism,and low level of tax service.Tax authorities urgently need new information technology to reshape the order of tax collection and management.Block chain technology is a brand-new internet innovation in recent years.The special form of database organization makes it have the characteristics of decentralization,non-tampering,traceability and so on.It is highly suitable for solving the problems in tax administration.Based on the block chain technology and taking the tax administration as the research subject,this paper studies the application of the block chain technology in the tax administration,in order to achieve the goal of promoting the modern development of the tax administration.This article is composed of six main parts.The first part describes the research background and significance of the article,and selects domestic and foreign research articles on tax management and blockchain technology to make a certain combing.The second part defines some theoretical concepts in detail,including the definition of tax management,the principle and explanation of blockchain technology,and also demonstrates some guiding ideologies of tax management from three different perspectives,laying the foundation for the following development.The third part theoretically discusses the basis for the application of blockchain technology in tax management.First,it introduces the current situation and existing problems of tax management in my country,and then analyzes the feasibility of applying blockchain technology to tax management.A specific solution is proposed on the above.The fourth part introduces the status quo of the application of blockchain technology in tax management from a practical level,and introduces the application of blockchain in local tax bureaus.At the same time,it introduces two cases of Shenzhen blockchain electronic invoices and JD Group's special value-added tax invoices.The application background,principles,advantages and disadvantages of the cases are analyzed,and the two cases are compared,and their differences and differences are summarized.Same point.The main content of the fifth part is to summarize the limitations of the current application of blockchain technology in tax management.The sixth part proposes corresponding policy recommendations for the application of blockchain technology to tax management in my country.