区块链的税收智能合约设计  

Smart Contract Design for Tax Scenario based on Block-Chain

作　　者：陈宇翔 张兆雷[1] 刘地军[1] 彭笛[1] 李枫 CHEN Yu-xiang;ZHANG Zhao-lei;LIU Di-jun;PENG Di;LI Feng(No.30 Institute of CETC,Chengdu Sichuan 610041,China)

机构地区：[1]中国电子科技集团公司第三十研究所,四川成都610041

出　　处：《通信技术》2018年第6期1384-1390,共7页Communications Technology

摘　　要：新兴的区块链和智能合约技术提供了解决资产交易问题的新途径。作为分布式账本数据库的区块链,记录了不可变更的数据资产。区块链上的智能合约直接控制资产交易,构造了基于智能合约的可信税收业务计算环境,为完全数字化资产的记录和转移奠定了基础。因此,基于Hyperledger Fabric区块链平台研究智能合约,给出了智能合约的税收场景设计,包括智能合约的执行模型、税收区块链的总体架构、Go语言的合约实现及说明,分析了税收场景设计距离工程应用的距离、优缺点、可能的法律、监管问题及展望,为企业、政府开发基于区块链技术的智能合约提供参考。As a distributed account database, the block-chain records the non-changeable data assets. Smart contracts on the block-chain directly control asset transactions, thus to construct a trusted tax business computing environment based on smart contracts and lay a foundation for the recording and transfer of fully digital assets. Based on the Hyperledger fabric block-chain platform, the smart contract is explored, and the taxation-scenario design of the smart contract also given, involving the implementation model of the smart contract, the overall structure of the tax block-chain, and the implementation and description of the Go language contract. Meanwhile, the distances of tax-scenario design to engineering application, advantages and disadvantages, possible legal and regulatory issues, and prospects of tax-scenario design and engineering applications are analyzed, thus to provide certain reference for companies and governments in their developing smart contracts based on block-chain technology.

关 键 词：智能合约 区块链 税收 法律 联盟链 

分 类 号：TP316[自动化与计算机技术—计算机软件与理论]