In regulating the development of the digital economy, the requirements for the tax department are to further clarify the direction, find gaps, and promote tax modernization to better serve Chinese modernization.

Since 2021, the digital transformation of tax collection and administration, focusing on the "Fourth Phase of Golden Tax", is vigorously carried out and has also achieved phased results. The 20th National Congress of the Communist Party of China explained the essential requirements of Chinese-style modernization. Taxation departments must further clarify the direction, identify gaps, and promote tax modernization to better serve Chinese-style modernization.

After the reform of the tax collection and administration system, the tax department is faced with changes in the levels of collection and administration agencies, collection and administration resources, etc. Blockchain, as an emerging technology, can help the tax department establish a new generation of tax management Internet network .

Therefore, attention should be paid to the research on the technical characteristics of decentralized openness, transparency, traceability and smart contract mechanism of blockchain, combined with the business characteristics and management problems in the field of taxation, to accelerate the application of blockchain technology in taxation business Exploration, research and application in business scenarios such as execution, collection and management quality and efficiency evaluation, interconnection between collection and collection parties, and serving economic and social development, help realize the informatization, standardization and intelligence of tax management.

Tax-related Characteristics of the Digital Economy

The digital economy has a broad and far-reaching impact on taxation, mainly in increasing the liquidity of tax sources. In addition to traditional physical places, the digital economy has made intangible assets and data owned by taxpayers the main factors of production, and trading venues have also become flexible and changeable. The digitization of transactions has led to greater liquidity in tax sources.

In the era of digital economy, the flow and sharing of data have subverted traditional business methods and presented a business model that integrates multiple industries. The original "enterprise-employee" contract system has transitioned to a "platform-individual" cooperation model, and a large number of natural person tax payments have emerged.

In addition, the virtuality of the Internet blurs the true identities of both parties to the transaction in the digital economy. Transactions can be concluded without meeting, making it difficult to determine the identity of the taxpayer.