Fuhao Ding, Kuanyu Wang

（School of Economics and Management, Tongji University）

Abstract：

There are many conflicts between the traditional tax collection and management model of ticket management tax in China and the characteristics of fast business innovation, large business volume, and short transaction cycle in the current digital economy, resulting in low collection and management efficiency, tax loss, and many other problems. Reforming the current tax collection and management model to meet the needs of the digital economy era is particularly urgent. By analyzing the characteristics of blockchain technology such as decentralization, immutability, traceability, and transparency, as well as its compatibility with the modernization requirements of tax administration, a "data management tax" model based on blockchain technology is proposed in the context of the digital economy. Taking blockchain invoices as an example, explore the practical effects of applying blockchain technology to tax collection and management. Advocate vigorously promoting the data management tax model based on blockchain technology and propose corresponding suggestions, in order to provide some ideas for achieving modernization of tax collection and management.

Key Words：

digital economy; blockchain technology; tax collection and management; data management tax