关于应用区块链技术提升税收风险管理的思考
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摘要
近年来,税务系统广泛开展税收风险管理,建立工作流程,改革制度机制,征管质效得到显著提升,但税收风险管理工作仍然存在等级排序随意性较强、结果应用不充分、纳税人认同度不高等问题。区块链技术的智能合约机制、可追溯性和透明性等特点,对解决以上问题具有良好的适用性。本文在分析区块链技术特点的基础上,针对当前税收风险管理工作存在的问题,提出了应用区块链技术提升税收风险管理的具体思路。
In recent years, tax risk management is widely carried out in the tax administration system in China. The quality and efficiency of tax collection and management have been significantly improved by establishing risk-management-related workflows and mechanisms. However, there are still some problems in the tax risk management, such as randomness of risk ranking,inadequate application of the results and low degree of recognition of taxpayers. The Block-chain technology features smart contract mechanism, traceability and transparency, which are applicable to the solution of the above problems. This paper analyzes the characteristics of the Block-chain technology. On this basis, the paper puts forward some ideas to improve the tax risk management using the Block-chain technology.
In recent years, tax risk management is widely carried out in the tax administration system in China. The quality and efficiency of tax collection and management have been significantly improved by establishing risk-management-related workflows and mechanisms. However, there are still some problems in the tax risk management, such as randomness of risk ranking,inadequate application of the results and low degree of recognition of taxpayers. The Block-chain technology features smart contract mechanism, traceability and transparency, which are applicable to the solution of the above problems. This paper analyzes the characteristics of the Block-chain technology. On this basis, the paper puts forward some ideas to improve the tax risk management using the Block-chain technology.
引文
[1]乔游.浅析“互联网+”背景下的税收风险管理[J].税务研究,2016(5).
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[5]董志学,张义军,宋涛.基于区块链技术的税务管控路径研究[J].税务研究,2018(4).
(1)Julie Maupin. The G20 Countries Should Engage with Blockchain Technologies to Build an Inclusive, Transparent, and Accountable Digital Economy for All[EB/OL].(2017-03-16)[2019-02-01]. http://www.g20-insights.org/wp-content/uploads/2017/03/g20-countries-engage-blockchain-technologies-buildinclusive-transparent-accountable-digital-economy.pdf.
[2]戴勇平,徐菊兰,许和平.完善税收风险管理运行机制的对策[J].税务研究,2016(7).
[3]张国钧,李伟.深圳国税税收风险管理十论[J].税务研究,2018(5).
[4]袁勇,王飞跃.区块链技术发展现状与展望[J].自动化学报,2016,42(4).
[5]董志学,张义军,宋涛.基于区块链技术的税务管控路径研究[J].税务研究,2018(4).
(1)Julie Maupin. The G20 Countries Should Engage with Blockchain Technologies to Build an Inclusive, Transparent, and Accountable Digital Economy for All[EB/OL].(2017-03-16)[2019-02-01]. http://www.g20-insights.org/wp-content/uploads/2017/03/g20-countries-engage-blockchain-technologies-buildinclusive-transparent-accountable-digital-economy.pdf.