Research On Enterprise Tax Credit System Based On Blockchain Concept

As the main source of government revenue,tax revenue is self-evidently important to the society.Tax authorities want to receivable and collect tax sources,and the tax credit system can urge taxpayers to comply with taxes.To build a good social credit system,it is necessary to establish a sound corporate tax credit management system.As an important part of unit and individual credit,tax credits have received increasing attention and favor from all walks of life.However,China is still on the way to establish a complete tax credit management system.This article takes the current status of tax credit implementation in G district of M city as the research object,and mainly adopts literature research method,questionnaire analysis and case analysis from the aspects of the impact on multiple subjects,existing problems,and the possibility of combining with the blockchain To interpret the tax credit system and try to imagine the "blockchain + tax credit system".Taking the G district of M city as an example,this article addresses the problems in China’s current tax credit system,and proposes to use "blockchain" as the core technology and smart contracts as the link to establish a cloud information publicity system and a credit score system to build a more complete Tax credit system is the ultimate goal.The first chapter of the thesis elaborates the purpose and significance of the research,the concept of tax credit,the background analysis of tax credit system at home and abroad,and the status of tax credit development at home and abroad.The second chapter analyzes the taxpayer structure and the implementation of the tax credit system of the G district of M city through data,and reflects the impact of tax credit assessment on social development from the taxpayer level,tax authority level,and social macro level through analysis of cases.The third chapter analyzes the problems existing in the construction of the tax credit system by collecting questionnaires,combining with their own work and implementation status,and puts forward suggestions for the problems,leading to the use of blockchain technology to improve the tax credit system.The fourth chapter describes the concept,technical principles and advantages of the blockchain,the development status of the domestic and foreign blockchains,and the development status of the "blockchain + tax" at home and abroad.The fifth chapter analyzes the advantages of the combination of blockchain and tax credit system from the four aspects of tax data collection,data processing,data interaction and data sharing,and the application of this advantage in tax credit system.The sixth chapter analyzes the resistance of blockchain technology in the construction of tax credit system from the aspects of policy formulation,application environment,data collection and other cases.Chapter VII is the conclusion of this article,affirming that blockchain technology will inject new possibilities into the tax credit system,and it shows the difficulty of using this technology.