摘要
环境保护税在增加税收与保护生态方面的双重作用有助于促进西部地区经济高质量发展。我国环境保护税法的实施过程中面临着因征税对象复杂化而导致对污染物排放行为的监管难度加大,以及因税务筹划缺位而导致征纳税成本增加等问题。区块链技术具有信息公开、可追溯、安全性高等特点,能够契合以信息数据为核算基础的税收征管要求,助推环境保护税收征管领域的实质公平,优化税收营商环境。采用区块链技术不仅能加强对污染物排放的监管、提高多部门税收风险防控协作水平,还可借助智能合约有效规范税收优惠政策反馈机制、推动环境保护税涉税交易系统的构建,进而为税务筹划提供技术支撑。
The dual role of environmental protection tax in increasing tax revenue and protecting ecology is of great help to promote the high-quality economic development in western China.However,the implementation of the environmental protection tax law in China is confronted with problems such as increasing the difficulty of supervising pollutant discharge behavior due to the complexity of tax objects and increasing the cost of tax collection and payment due to the absence of tax planning.Blockchain technology has the characteristics of information openness,traceability and high security,which can meet the requirements of tax collection and management based on information and data accounting,boost the substantial fairness of environmental protection tax collection and management,and optimize the tax business environment.The adoption of blockchain technology can not only strengthen the supervision of pollutant emissions and improve the cooperation level of multi-department tax risk prevention and control,but also promote the construction of tax-related trading system of environmental protection tax by effectively regulating the feedback mechanism of preferential tax policies with the help of smart contracts,thus providing technical support for tax plan⁃ning.
作者
王东
张馨
WANG Dong;ZHANG Xin(Xinjiang University of Finance and Economics,Urumqi 830012,China)
出处
《新疆财经大学学报》
2022年第2期71-80,共10页
Journal of Xinjiang University of Finance & Economics
基金
教育部人文社会科学基金一般规划项目“中国政府采购促进中小企业发展的政策效果评价与优化研究”(16XJJAZH002)。
关键词
区块链技术
高质量发展
环境保护税法
税收征管
税务筹划
blockchain technology
high-quality development
Environmental Protection Tax Law
tax administration
tax preparation
