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热词推荐: 能源基础设施

区块链技术在委托代征获票场景的应用

文章摘要

委托代征业务是税务局通过委托代征资质开放给企业进行税收代征的一项业务,传统委托代征业务中企业对于业务交易真实性的保证和合规性校验较弱,开票数据的可追溯性差,虚开、漏开的情况难以杜绝,税务局采用稽核的方式也很难从源头上保障企业数据的安全可信。利用区块链技术的可溯源性、信息无法篡改等特点,凭借区块链打通多个应用系统,从数据采集到报账支付全流程关键数据上链存储,分公司、税务局可针对每条报账数据进行溯源查询,实现委托代征业务的全链条透明化监管。同时,与税务局之间打通链路,实现电子发票凭证的线上开具,通过将电子凭证上链,实现了业务流、支付流、票据流线上管控,打造了完整的委托代征业务开票闭环业务体系,实现了开票全程无纸化、全链条透明化监管。

Abstract

The Entrusted Tax Collection is a service authorized by the tax authority to enterprises to collect taxes on behalf of the tax bureau. Traditionally,the authenticity and compliance of the transaction cannot be guaranteed,which result in missing and fake invoices and even the tax bureau is difficult to ensure the authenticity of transaction and invoice data using tax auditing methods. With the traceability and anti-tampering of blockchain,data from multiple systems can be shared,from data collecting to expense claiming and payment,and all critical procedures and data are all uplink to blockchain. Subsidiaries and the tax bureau are able to trace every single piece of expense,payment and accounting data,which enables the end-to-end and transparently supervised entrusted tax collection. Meanwhile,by establishing data connection to the tax bureau,e-invoice can be issued online and on-chain,and with the fully online management of business,transaction and billing,a closed loop entrusted tax collection system is established,which realizes paperless invoicing and fully transparent supervision.

作者简介
董峰:
吴子龙:
曾哲君:
黄旭斌:
陈晓瑾: