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基于区块链技术的税收治理框架构建
Authors
周河山
汤晓冬
Publication date
1 November 2018
Publisher
Doi
Cite
Abstract
区块链技术对社会的发展和运作带来了重大影响,对税务监管工作既是挑战也是机遇。对此,本文从基于信息生态链的\"企业—利益相关者—制度\"三因素机理分析入手,探讨了区块链技术解决涉税信息的信息不对称的可行性,对涉税信息流转进行了重新的梳理,提出了\"区块层—合约层—数据层—报告层\"的涉税信息平台构建逻辑。最后,以区块链、大数据等为技术支撑,提出了螺旋上升式的税收治理框架构建思路
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Last time updated on 10/06/2020