Research On The "Internet+" The Administration Of Tax Collection

In the 13 th Five-Year Plan for National Informatization,it is clearly proposed to strengthen the R&D capabilities and cutting edge of new technologies such as blockchain,so as to promote the level of informatization in China and gain a dominant position of the new generation of information technology.Wang jun,Director of the State Administration of Taxation,also proposed the use of blockchain technology to promote tax administration at the National Taxation Working Conference in 2018.As bitcoin boom fades,blockchain technology gradually entered people's field of vision.It is based on four key technological innovations: distributed ledger,consensus mechanism,smart contract and asymmetric encryption algorithm.It has many Innovative characteristics: decentralized,transparent,traceable,safe and programmable,and it is known as the Achievement of the Forth Industrial Revolution.From the White Paper on China's Blockchain Industry issued by the Ministry of Industry and Information Technology in 2018,it is not hard to find that the blockchain industry shows a trend of rapid development and diversified applications.From the financial sector to the entity sector,blockchain technology has shown great potential in various industries in modern society.It can be seen that how to use blockchain technology and how use the "Internet+" means to solve the existing problems in the current administration of tax collection,to promote the modernization of taxation with high quality,and to accelerate the construction of taxation informatization is very worthy of our study.This paper first defines the concept of “Internet +” the administration of tax collection and blockchain,and expounds the relevant theoretical basis.Secondly,taking the taxation authorities of Sichuan Province as an example,it describes and analyzes the work practice of the “Internet +” the administration of tax collection,and explains the existing problems.Then,it explains the significance of applying block chain technology to the administration of tax collection.By analyzing the application examples of blockchain in domestic taxation field,sums up experience,,it is points out the risk in the administration of tax collection.Aiming at the specific application scenarios such as risk identification,electronic invoice and transfer pricing,based on the actual situation of China's taxation and the characteristics of blockchain,this paper points out the difficulties in the current tax practice and analyzes how to use blockchain technology to promote tax modernization administration.Again,it introduces the international practice of the “Internet +” the administration of tax collection.It mainly introduces the practices of Australia,the United States,Germany and the United Kingdom,and summarizes their practical experience and implications for China.Finally,the challenges and suggestions brought by the “Internet +” the administration of tax collection were put forward.Taking blockchain as an example,it illustrates the series of challenges brought by the “Internet+” and proposes corresponding countermeasures and suggestions,in order to speed up the application of blockchain to the administration of tax collection,and to provide new ideas for promoting the “Internet +” the administration of tax collection.Finally,on the basis of the international practice and conception of the integration of blockchain and administration of tax collection,this paper analyzes some challenges that blockchain may bring,and puts forward suggestions on the application of blockchain technology in China's administration of tax collection,so as to provide new ideas for accelerating the application of blockchain in administration of tax collection and innovating tax informatization administration.At present,the taxation system has entered a new stage based on information technology and big data.The modernization of administration of tax collection has become an important aspect of the modernization of state governance capacity.As an advanced means of new information technology,blockchain has brought an opportunity for administration of tax collection reform.Looking into the future,the "Internet+" will break through some difficulties in the long-term administration of tax collection,further reform the administration of tax collection in China,and effectively promote the modernization process of the administration of tax collection.