区块链技术在增值税电子发票管控中的应用框架建构

Application Framework Construction of Blockchain Technology in VAT Electronic Invoice Control

摘要: 增值税作为中国税收体系中的重要组成部分，在国家财政收入中占据了举足轻重的地位。随着增值税纸质发票的弊端日益显露，国家开始实施增值税电子化改革。同时，这也给增值税电子发票的管控带来了新的问题和挑战。为此，本文首先介绍了增值税电子发票推行现状，然后从分析区块链技术原理和增值税电子发票的生命周期出发，发现区块链技术和增值税电子发票管控结合具有一定的可行性，接着，通过增值税电子发票管控过程中存在的三大常见问题，建构出区块链技术应用于增值税电子发票管控的基础框架，并举例模拟实施过程。

Abstract: As an important part of China’s tax system, VAT plays a pivotal role in the national fiscal revenue. With the disadvantages of VAT paper invoice increasingly revealed, the country began to implement the electronic reform of VAT. At the same time, it also brings new problems and challenges to the control of VAT electronic invoice. To this end, this paper first introduces the present situation of VAT electronic invoice, and then from the analysis of blockchain technology principle and the life cycle of VAT electronic invoice, found blockchain technology and VAT electronic invoice control combined with certain feasibility, then, through the VAT electronic invoice control process of the three common problems, construct a blockchain technology applied to the VAT electronic invoice control basic framework, and simulate the implementation process.