摘要
基于税务管理的出口退税风险管理体系未能有效管控出口骗税的严峻形势,为打造集高效交互、隐私保护、权威可信于一体的出口退税风险管理体系,本文从区块链的类型、特征和技术特性出发,以我国发展自主研发、可监控的区块链技术为基础,构建了基于主权联盟链的出口退税风险管理体系,并且结合最新的5G和物联网技术来保证"上链"数据的准确性,同时合理地制定相应的信用激励方案鼓励"上链"出口企业,从而实现出口退税数据采集、数据处理、数据交互和数据应用的有效管理,为出口退税风险管理提供了新思路。
Currently the export tax rebate risk management system fails to effectively control the severe situation of export tax fraud.In order to create an export rebates risk management system with efficient interaction,privacy protection and authoritative credibility,the paper analyzes the types,characteristics and technical features of the blockchain,and then studies the construction of the risk management system of export rebates based on sovereign alliance chain.Meanwhile,the latest 5G and Internet of Things technologies are used to ensure the accuracy of the"upper chain"data,and corresponding credit incentive measures are formulated to encourage the"upper chain"export enterprises,so as to achieve the effective management of export tax rebate data collection,data processing,data interaction and data application,as well as to provide new ideas for the risk management of export tax rebate.
出处
《国际税收》
CSSCI
北大核心
2020年第2期18-23,共6页
International Taxation In China
关键词
出口退税
风险管理
主权联盟链
区块链技术
Export rebates
Risk management
Sovereign alliance chain
Blockchain technology
