摘要
区块链作为一项新兴的互联网技术出现,既对税收管理现代化提出了新的要求,也为不断深入的“互联网+税务”提供了很大的应用价值;更为进一步完善和提升现代税收征管能力提供了新契机,通过分布式账本构建,彻底打破征纳双方涉税信息不对称的局面,起到有效消除偷逃税、解决征管瓶颈、降低税收流失率等一系列的作用,为税收征管提供技术基础。本文分析区块链技术对税收征管的影响,提出区块链在税收征管发展的应用与创新路径。
Block chain is a new internet technology,it demands new requirements to taxation management modernization also provides a practical value to deepen"internet plus tax",furthermore,it provides a new opportunity to improve modern tax collection capability.With the set-up of distributed accounts,it can break out the tax-related information asymmetry,help to reduce the tax evasion,fix collection bottleneck,decrease tax loss rate and provide a technical base for tax collection.The article analyzes its effect and presents particle and innovation channel of how block-chain affect tax collection.
出处
《财政科学》
2019年第9期146-153,共8页
Fiscal Science
关键词
区块链
税收征管
技术创新
Block-chain
Tax Collection
Technology Innovation
