区块链技术在税收领域的应用：功能补拓、实践观照与问题前瞻  

Application of Block-chain Technology in Taxation: Functional Extension, Practical Perspectives and Problem Prospects

作　　者：曹明星 蒋安琦 刘奇超 李鸿翔 Mingxing Cao;Anqi Jiang;Qichao Liu

机构地区：[1]中央财经大学中国财政发展协同创新中心,北京100081 [2]上海市浦东新区国家(地方)税务局,上海200122 [3]不详

出　　处：《国际税收》2018年第5期38-45,共8页International Taxation In China

摘　　要：当前,区块链技术在税收领域的应用研究是数字经济时代税收征管创新的重点与难点问题。公开透明化、去中心化和不可变性是该技术在财税领域得以融合发展的重要支撑。国际经验表明:区块链技术在税收遵从管理、增值税与工薪税管理、虚拟货币征税、国际税收管理、海关与价值链管理等多个方面具有重要实践价值,但也面临一定的发展制约。因此,在制定具体税收政策、管理规则和技术标准时,有必要把防风险摆在突出位置,着力解决好网络安全与技术可行性、技术发展与监管挑战、区块链透明度与纳税人隐私信息保护这三类问题,从而确保数字技术创新与征管实践发展的互促共进。In the present era of digital economy, the research of block-chain technology application in tax field is a key and difficult issue in tax management innovation. Transparency, decentralization and immutability are important support for the development of this technology in the fiscal field. International experience shows that block chain technology has important practical significance in many aspects such as tax compliance management, VAT and payroll tax management, virtual currency taxation, international tax management, customs and value chain management, but it also faces certain development constraints. Therefore, when formulating specific tax policies, management rules and technical standards, it is necessary to put risk prevention in a prominent position, focus on solving network security and technical feasibility, technological development and regulatory challenges, block-chain transparency, and taxpayer privacy protection, to ensure the mutual promotion of the development of digital technology and tax administration.

关 键 词：区块链技术 税收遵从 税收征管 经济数字化 

分 类 号：F810.42[经济管理—财政学]