Research On The Application Of Blockchain Technology In Collection And Management Of Value-added Tax In China

At present,the characteristics of our country’s value-added tax collection and management are that there are many tax rates and the tax system is relatively complex.Due to the different tax refund rates used by different tax payers,the high tax refund rate users will have a strong tendency of tax fraud,and the deficiencies of the invoice management system will also lead to false opening,false set-off,tax evasion and other problems,this in turn undermines the national tax base,and such problems are difficult to eradicate through existing technical means.With the characteristics of decentralization,traceability and untamable information,blockchain technology can solve the existing problems of VAT collection and management in theory.Our country“ Blockchain + value-added tax ” is still in the trial stage.The first blockchain electronic invoice issued by Shenzhen Taxation Bureau marks a solid step in the area of blockchain and value-added tax collection and management.Based on the Information asymmetry theory and tax compliance theory,this paper analyzes the problems in the current VAT collection and management,and the necessity of applying the blockchain technology to the VAT collection and management.In the analysis of the compatibility between the blockchain and the value-added tax,the paper first expounds the working principle of the blockchain,and then explains the current process of the collection and management of the value-added tax,so as to get the reason of the compatibility,that is,both of them have the consistent relationship in time,the authenticity of data,traceability of tax-related information and data sharing mechanism of blockchain technology can greatly improve the existing problems of VAT collection and management.In order to have reference value,the article collects and collates international cases of the combination of blockchain and VAT collection and management,that is,the case of HEC and EU,and draws inspiration from it.On this basis,the paper proposes a block chain and value-added tax collection and management of the framework design.Finally,this paper puts forward the possible problems of the blockchain + value-added tax collection and management,and puts forward the corresponding countermeasures,which can provide reference for the application of the blockchain technology in the value-added tax collection and management.