摘要
数字经济背景下,传统的税收治理面临新的时代挑战.具有信息公开透明、可追溯、难篡改、智能合约等技术特性的区块链技术,为破解税收治理难题提供契机.故通过先分析数字经济时代下税收治理面临的"四大瓶颈约束",进而阐释区块链赋能税收治理的"四大机制内核",最后探究发挥主权区块链的功效,从顶层设计、数据平台搭建、识别监管机制构建、评估模式创新、信用评定体系、信息系统建设等方面,提出区块链技术全域嵌入税收治理的路径设计,为进一步推进区块链技术在税收治理领域的应用,实现税收治理体系与治理能力现代化提供参考.
Abstract
In the context of the digital economy,traditional tax governance faces new challenges of the era.Blockchain technology,characterized by its information transparency,traceability,tamper-resistance,and smart contracts,offers opportunities to solve difficult tax governance issues.Therefore,this paper first analyzes the"four major bottleneck constraints"faced by tax governance in the digital economy era.It then elucidates the"four core mechanisms"of blockchain-enabled tax governance.Finally,the paper explores the effectiveness of sovereign blockchain by proposing a comprehensive design for integrating blockchain technology into tax governance.This includes top-level design,data platform construction,regulatory mechanism identification,evaluation model innovation,credit rating systems,and information system development.The proposed pathway design for the full-domain embedding of blockchain technology in tax governance serves as a reference for further advancing the application of blockchain in the field of tax governance and for the modernization of the tax governance system and governance capabilities.
基金项目
湖南省社会科学基金项目(22JD073)
湖南省教育厅科学研究优秀青年项目(23B0889)
NETL
NSTL
万方数据