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Countermeasures to promote taxpayers' tax compliance from the perspective of blockchain

Time : 27/03/2022 Author : 2l3ouv Click : + -
        The application of blockchain technology in the tax field provides a new direction for improving taxpayers' tax compliance, provides a new idea for improving taxpayers' tax services, and provides a new blueprint for improving the tax environment. Although blockchain, as a new technology, will become the "key" to open the "new door" of tax compliance, there are still some problems in the application of blockchain technology in terms of technical security and taxpayers' applicability. Based on this, this paper analyzes the impact of blockchain technology on promoting tax compliance in the field of tax management, analyzes the advantages and main problems brought by blockchain technology to improve tax compliance, and puts forward corresponding countermeasures.
        Blockchain technology is not only an emerging technology, but also an important breakthrough for independent innovation of China's core technology application scenarios. At present, the blockchain technology is not mature and its development is still in the initial stage. The innovative development of blockchain technology and the landing application in the field of tax management need more financial support. It is not only necessary to increase direct investment in financial science and technology to solve the security core technical problems in the field of blockchain technology, such as distributed ledger, consensus mechanism and smart contract, but also to make good use of tax preferential policies, financial industry guidance funds and other policy tools to guide social capital to participate in the investment in blockchain tax application and accelerate the development of blockchain security core technology in the field of tax management.
        First of all, the accountability mechanism for data security protection in the application of blockchain technology in the field of tax management should be established by referring to the general conditions of administrative penalty in Article 83 and the punishment in Article 84 of the general regulation on data protection of the European Union (gdpr). Highlight the tax data security protection responsibility of the entities on the chain, and keep clear and accurate records of the tax related data activities on the chain. In case of leakage of tax related data, the responsible entities can be located in a timely and accurate manner and severe punishment will be imposed. Secondly, the tax authorities should deeply integrate the performance of taxpayers' tax related responsibilities in the chain with their tax credit ratings, list taxpayers who have tax non-compliance behaviors as the focus of attention, and take administrative restraint and disciplinary measures according to laws and regulations.
        If the circumstances are serious and reach the standards of major tax violations and dishonesty cases, they will be listed as serious dishonest parties, publicized to the public according to law, and exposed on the national credit information sharing platform, so as to increase the cost of taxpayers' tax non-compliance. Thirdly, the tax authorities should strengthen the supervision of the tax related activities of the entities on the blockchain, pay close attention to the trend and consistency of the invoice flow, transaction flow and capital flow of the taxpayers on the chain, crack down on the collusion and collusion of different entities on the chain, increase the cost of tax violations, and urge taxpayers to comply with the tax law. 3. Scientifically grasp the boundary between tax data privacy protection and openness and transparency. While the real-time disclosure of tax data on the blockchain, the entities on the chain should also pay attention to the privacy protection of tax data.
        Referring to the data minimization principle of gdpr, tax data shall follow the principle of "maximum disclosure of public data and strict protection of private data". First of all, authorization management must be strictly implemented. Echelon management must be implemented according to the type and nature of the entities on the chain. The management authority should be delegated in order, and different access rights and access ranges should be set for different echelons. Secondly, the system administrator and system maintenance department of the blockchain tax data are established. The system administrator is responsible for authorizing the personnel who need to access, supervising their behavior, clearly and accurately recording their access data, and preventing the disclosure of tax data privacy. The maintenance department of the tax data system is responsible for supervising the normal operation of the system in real time and severely punishing the subject who divulges tax data.
        The compatibility of international rules, universal data protection and accelerating the application of blockchain technology are both products in line with China's economic and social development trend. The two are not either or. In order to avoid the incompatibility between the application standards of blockchain technology and the international rules of general data protection, the compatibility between the application of blockchain technology and the international rules of general data protection should be scientifically handled on the basis of adhering to the principle of "inclusiveness". Considering the reality of China's general data protection, we should actively learn from the relevant reasonable rules of gdpr, add a new decentralized paradigm of data collection, storage and processing, improve the system and regulations of China's general data protection, protect the legitimate rights and interests of taxpayers from the legal and regulatory level, enhance the trust of taxpayers, and further improve tax compliance.
        First, clarify the concepts of data subject and object in the general data protection rules, especially the scope of application, right subject, obligation subject and supervision subject of taxpayers' tax related data on the blockchain. Secondly, on the basis of improving the accountability mechanism of blockchain data security protection, the tax management application scenario of blockchain technology should be given appropriate exemption according to the actual situation, especially the application of blockchain technology under special circumstances. Thirdly, in combination with the actual situation of smart tax development and the practical characteristics of China's general data protection, we will improve the data protection principles in the application of blockchain technology in tax management, the rights and obligations of different subjects in tax data protection, and the legal consequences of violations of tax data protection.
        While improving the legal rules related to the security, privacy and transparency of the blockchain technology, we should improve the tax laws and regulations related to the blockchain according to the actual application of the blockchain technology in the tax field, enhance the applicability of the tax laws and regulations, strengthen the construction of the tax related data protection legal system, and ensure the orderly promotion and development of the blockchain technology in the tax management field. In order to solve the problems in the application, development and management of the blockchain technology in the field of tax management, it is necessary to further improve the laws and regulations on tax collection and management of the blockchain and the corresponding implementation regulations, clarify the rights and obligations of the tax authorities, taxpayers, enterprises and other entities on the blockchain, protect the legitimate tax rights and interests of the entities on the chain, and try to suppress the taxpayers' tax non-compliance.
        Actively expand the scope and depth of the application of blockchain technology in tax management, take each node as the "point" and the whole chain as the "line", carry out "accurate portrait" of taxpayers on the chain, and create a national "blockchain" tax information platform that can meet the needs of taxpayers for paying taxes according to law and high-quality and efficient tax services. First, form a personal friendly and safe tax information blockchain, including personal basic information, tax payment status, tax credit, tax payment service, invoice collection and treatment of tax violations. Secondly, it will form an efficient, convenient and safe tax information blockchain for enterprises, including the basic information of enterprises, enterprise qualifications, tax payment, assets and liabilities, invoices, tax guidance, etc.
        Thirdly, a cross sectoral blockchain based on tax departments and conducive to sharing and co construction will be formed, including the business registration, tax registration, income and property, tax collection, tax preference and tax service of taxpayers. In the event of tax related transactions, each chain of the blockchain interacts with each other. On the basis of clarifying the authority and content of information sharing of all entities on the chain, the tax data information is verified, screened, collected and processed in real time, providing reliable information guarantee for taxpayers' tax payment activities according to law and promoting taxpayers' tax compliance. We should constantly improve the application level of tax related personnel's professional knowledge on blockchain, enhance the practical application effect of blockchain technology, and reduce the trial and error cost of blockchain technology application in the field of tax management.
        First, strengthen the training of tax personnel or taxpayers on blockchain and its tax management application, update the professional knowledge reserve of tax personnel, improve the cognitive ability of tax personnel on blockchain technology, especially improve the business ability of tax personnel to promote the application of blockchain technology in the field of tax management. Secondly, we will strengthen the application and promotion of blockchain technology in the field of tax management, accelerate the construction of "smart tax" laboratories and blockchain technology tax management application research and development centers, and expand the application scenarios of blockchain technology in the field of taxation. The tax authorities should work with colleges and universities to establish a mechanism for collaborative training of high-end talents in the application of blockchain tax management, promote colleges and universities to offer professional courses related to blockchain tax management applications, and encourage the tax authorities to actively provide colleges and universities with a practical training platform for blockchain tax management applications, so as to accelerate the training of specialized and high-level blockchain tax management application professionals.
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