Research On The Application Of Blockchain Technology In Tax Risk Management In China

In the 18 th collective study of the Political Bureau of the Central Committee in 2019,General Secretary Xi Jinping proposed that the blockchain should be used as an important breakthrough in the independent innovation of the core technology to accelerate the development of blockchain technology and industrial innovation,and actively promote the blockchain and the economy and society integration development.In recent years,the state has also attached great importance to tax risk management.As an inevitable requirement for the modernization of tax collection and management in China,tax risk management is an important method to realize the scientific management of tax authorities and an important way to improve tax compliance.It plays an active role in improving taxpayers ’ awareness of tax compliance,improving the efficiency of tax collection by tax authorities,improving the completion rate of tax collection,and ensuring the effectiveness of government functions.This paper starts with the research status of blockchain technology and tax risk management to study the application of blockchain technology in tax risk management in China.First of all,with the help of literature analysis and qualitative analysis,this paper combs out the problems and causes of China ’s tax risk management in the promotion of data quality and safety,risk ranking,management result application,tax-related user cooperation and so on.At the same time,combined with the advantages of blockchain technology and application advantages,this paper analyzes the good fit between blockchain technology and China ’s tax risk management needs,which also brings ideas for the construction of blockchain technology tax risk management application system.Secondly,starting from the overall concept and application realization of the application system,this paper takes the outstanding problems existing in China ’s tax risk management as the starting point,takes the strengthening of tax risk management as the guidance,and uses the advantages of blockchain technology to explore and construct an application system based on blockchain technology to meet the needs of tax risk management.Finally,this paper analyzes and sorts out the application environment challenges,application technology challenges,application supervision challenges and market promotion challenges that blockchain technology may face in tax risk management,and puts forward feasible safeguard measures,including innovation and optimization of policy environment,unification of technical service standards,strengthening of technical safety controllability,etc.,in order to provide reference for the better application of blockchain technology in tax risk management in China.