Research on The Reform of Tax Collection and Management for The Innovative Development of The Block Chain in Guangdong-Hong Kong- Macao Greater Bay Area

Authors

  • Zhaohui Long University of Sydney School of Business
  • Hongyi Liu

Abstract

In recent years, blockchain technology has been highly concerned by countries all over the world and has caused major changes in many industries. Starting with digital currency, blockchain technology has deeply penetrated into the financial field, affected many tax related fields, and promoted the reform of tax collection and management means. Starting from the application of blockchain theory and blockchain technology, this paper analyzes the application of blockchain in financial and non-financial fields through cases, and puts forward the feasibility of applying blockchain technology to the reform of tax collection and management in Guangdong-Hong Kong-Macao Greater Bay Area under the background of the innovative development of blockchain in the Greater Bay Area, combined with the current situation and existing problems of tax collection and management in Guangdong, Hong Kong and Macao, Put forward the specific system design scheme. 

Author Biography

Zhaohui Long, University of Sydney School of Business

Lecturer | Discipline of Business Law | Honours CoordinatorEditor | The Journal of Chinese Tax and Policy Research Affiliate  |  Cambridge Centre for Alternative Finance, Univeristy of Cambridge Judge Business SchoolAdjunct Associate Professor |  The Department of Public Economics, School of Economics, Xiamen UniversityAdjunct Researcher  |  Center for International Tax Law & Comparative Taxation, Xiamen University

Published

2021-12-31

Issue

Vol. 11 No. 1 (2021): Chinese Tax and Policy

Section

Articles