Research On Legal Issues Of Blockchain Electronic Invoices

At the 19 th National Congress of the Communist Party of China,it was clearly proposed to strengthen government functions and accelerate the construction of national digitalization.Responding to the call,the State Administration of Taxation encouraged the digitalization of tax administration and the improvement of tax efficiency.Under the call of the State Administration of Taxation,Shenzhen tax bureau exerts the spirit of innovation,relying on the geographical advantage of Internet enterprise cluster development,actively promoted the establishment of tax management digitalization,out of the "block chain + taxation" this way with Chinese characteristics of tax digitalization.In August 2018,with the approval of the State Administration of Taxation,the Shenzhen Municipal Tax Bureau launched the first blockchain electronic invoice,a project for the application of blockchain technology in specific tax governance scenarios,which had a positive impact on society.Blockchain technology in the characteristics of non-modifiable,traceable,safe and efficient,can be perfectly suited to the business of invoice management.Blockchain electronic invoicing facilitated invoicing,but also effectively solved the traditional invoicing.It can not only provide convenience and solve the problem,but also ensure the safety,which solves the difficult problems of the taxpayers in the invoicing,receiving and receiving.This paper analyzes the legal issues of blockchain electronic invoice,and expounds and studies the logical ideas of theoretical summarization — specific application scenarios —legal issues — improving suggestions.In this paper,the concepts of electronic invoice and blockchain electronic invoice are defined,and the blockchain electronic invoice can be used to solve the problems of paper invoice,information island and false invoice.The advantage of blockchain electronic invoice issued by Shenzhen Municipal Tax Bureau is proved from the practical point of view.On the basis of an in-depth understanding of blockchain electronic invoices,the analysis reveals that the main legal issues of existing blockchain invoices : the legislative omission in the blockchain electronic invoice and the use and protection of shared tax-related data in the tax chain.The legislation lags behind in the tax management process of blockchain electronic invoices;the technical standards are not unified;the legal status of intelligent contracts in the tax chain of Blockchain electronic invoices is unclear;and unclear attribution of responsibilities of subjects.In order to address these legal issues,the author proposes accelerating the legislation of blockchain electronic invoices,establishing legal rules for the use and protection of tax-related data sharing in the tax chain,amending legal rules for traditional tax management procedures,developing uniform technical standards for blockchain electronic invoices,and clarifying the legal status of intelligent contracts on the tax chain;clarify the attribution of responsibilities of subject or entity.This enables the use of blockchain electronic invoice to be gradually expanded to cover all over the country and legally perfected,thereby reducing resistance in its popularization.