WO2021225340A1

WO2021225340A1 - Blockchain-based tax management method

Info

Publication number: WO2021225340A1
Application number: PCT/KR2021/005545
Authority: WO
Inventors: 신호열
Original assignee: (주)엑소디온
Priority date: 2020-05-08
Filing date: 2021-05-03
Publication date: 2021-11-11
Also published as: KR20210136512A

Abstract

A blockchain-based tax management method according to the present invention comprises: a step in which at least one blockchain server among a plurality of blockchain servers records transaction information in a first block in response to a transaction request from a user device; a step in which a blockchain server corresponding to a receiver of the transaction request among the at least one blockchain server transmits the transaction information to a corresponding service-providing server, and the service-providing server records the transaction information in a database; a step in which the service-providing server pays a tax in correspondence to the transaction information, and transmits tax information pertaining to the paid tax to a blockchain server corresponding to the receiver of the transaction request; and a step in which the blockchain server corresponding to the receiver of the transaction request generates a second block in which the tax information is recorded in connection with the first block.

Description

Blockchain-based tax management method

The present invention relates to a block chain-based tax management method, and more particularly, to a method of blocking tax information in connection with transaction information.

Recently, the fourth industrial revolution, the next-generation industrial revolution made by the convergence of information and communication technologies, has become an issue. Automation in the existing industry meant passive operation according to a pre-entered program, but in the 4th industrial revolution, it means that the machine actively grasps the situation and operates. Technology and life sciences are leading the way. In particular, the block chain, which is attracting attention as a key element technology of the 4th industrial revolution, is a technology that distributes and manages the ledger that records transaction information in the P2P network.

Meanwhile, the transaction amount includes VAT, and the seller must pay a portion of the transaction amount received as a result of the transaction as VAT. However, when a transaction is made in virtual currency, it is difficult to impose a tax because the state cannot know whether the transaction has occurred. Also, as a consumer, it is difficult to know whether VAT has been properly paid on the transaction amount paid by the consumer.

An embodiment of the present invention is intended to enhance the transparency of tax payment.

A block-chain-based tax management method according to an embodiment of the present invention includes: according to a transaction request from a user device, at least one block-chain server among a plurality of block-chain servers recording transaction information in a first block; transmitting, by a block chain server corresponding to a receiver of the transaction request among the at least one block chain server, the transaction information to a corresponding service providing server, and the service providing server recording the transaction information in a database; paying, by the service providing server, a tax in response to the transaction information, and transmitting tax information on the paid tax to a block chain server corresponding to a receiver of the transaction request; and generating, by a blockchain server corresponding to the recipient of the transaction request, by linking the second block in which the tax information is recorded to the first block.

The tax may be a value-added tax.

The step of the service providing server transmitting the tax information to the block chain server corresponding to the receiver of the transaction request may include: generating, by the service providing server, a payment confirmation based on the tax information; and transmitting, by the service providing server, the payment confirmation to a block chain server corresponding to the recipient of the transaction request.

Information regarding the payment confirmation may be recorded in the second block.

The method may further include, by the block chain server corresponding to the recipient of the transaction request, transmitting the payment confirmation to the user device.

The method may further include, after payment of tax, the service providing server transmitting the tax information to the user device.

The method may further include, after payment of tax, the service providing server transmitting the tax information to a tax management server.

The service providing server may transmit the tax information to the tax management server whenever a transaction is made according to the transaction request.

A block chain-based tax management method according to an embodiment of the present invention includes, in response to a transaction request from a user device, the block chain server recording transaction information in a first block; the block chain server providing a corresponding service transmitting the transaction information to a server, and recording, by the service providing server, the transaction information in a database; and paying, by the service providing server, a tax in response to the transaction information, and recording tax information on the paid tax in the database in response to the transaction information.

The method includes, after tax payment, the service providing server transmitting the tax information to the block chain server; and generating, by the block chain server, a second block connected to the first block and in which the tax information is recorded.

The method includes, after tax payment, the service providing server transmitting the tax information to the block chain server; and further recording, by the block chain server, the tax information in the first block.

The step of the service providing server transmitting the tax information to the block chain server may include: generating, by the service providing server, a payment confirmation based on the tax information; and transmitting, by the service providing server, the payment confirmation to the block chain server, wherein in the step of generating the second block, the block chain server transmits information about the payment confirmation to the second block. can be recorded

The method may further include, by the block chain server, transmitting the payment confirmation to the user device.

According to the embodiment of the present invention, since transaction information and tax information are recorded in the block, transparency of tax management can be realized, thereby preventing illegal market economic activity.

According to the embodiment of the present invention, since tax is automatically paid every time a transaction occurs, the government's cash flow is increased by securing fast tax revenue from the point of view of the country, and convenience is increased because a separate tax filing procedure is not required from the point of view of the trader. .

1 is a diagram illustrating a blockchain-based tax management system according to an embodiment of the present invention.

2 is a flowchart schematically illustrating a blockchain-based tax management method according to an embodiment of the present invention.

FIG. 3 is a flowchart specifically illustrating the registration step of user information of FIG. 2 .

4 is a flowchart specifically illustrating the transaction processing step of FIG. 2 .

5 is a flowchart specifically illustrating the tax payment step of FIG. 2 .

6 is a flowchart specifically illustrating the payment confirmation step of FIG. 2 .

Based on the principle that the inventor can appropriately define the concept of a term in order to best describe his invention, the terms or words used in the present specification and claims are consistent with the technical spirit of the present invention. should be interpreted in terms of meaning and concept.

Throughout the specification, when a part "includes" a certain element, it means that other elements may be further included, rather than excluding other elements, unless otherwise stated.

When one component is "connected" to another component, this includes not only direct connection but also indirect connection through other components, including wired connection as well as wireless connection. do.

Terms such as “…unit”, “…group”, “module”, and “device” described in the specification mean a unit that processes at least one function or operation, which is implemented by hardware or software or a combination of hardware and software can be

Hereinafter, embodiments of the present invention will be described in detail with reference to the accompanying drawings.

Referring to FIG. 1 , the blockchain-based tax management system may include a user device 10 , a block chain server 21 to 25 , a service providing server 31 , a database 41 , and a tax management server 51 . can The user device 10 or the block chain server 21 may be connected to any one of the plurality of service providing servers 31 , and may be respectively connected to at least one of the plurality of service providing servers 31 . A service providing server to which the user device 10 is connected (at least some of the plurality of service providing servers 31) and a service providing server to which the blockchain server 21 is connected (at least some of the plurality of service providing servers 31) may be different. A plurality of service providing servers 31 may be connected to each other, and a plurality of databases 41 may be connected to each other.

1 shows that the service providing server 31 and the database 41 are connected only to the block chain server 21 for convenience of illustration, but the service providing server and database can also be connected to other block chain servers 22 to 25. . In addition, although the service providing server 31 and the database 41 are indicated as plural, each of the service providing server 31 and the database 41 may be one or plural.

The user device 10 is a device that a user accesses to purchase goods or services, and may be a mobile device in which an app implemented with a blockchain-based tax management method according to an embodiment of the present invention is installed and executed. A user may register as a user through the user device 10 and make a transaction such as purchase of goods or services. In addition, the user may check the tax paid during the transaction through the user device 10 .

The blockchain server 21 may be connected to the user device 10 or other blockchain servers 22 to 25 in a P2P manner, for example. The block chain server 21 records the transaction information transmitted from the user device 10 in a block (the first block), and transmits it to the other block chain servers 22 to 25. When the transmitted transaction information is for the block chain server 21 , the block chain server 21 transmits the transaction information to the service providing server 31 so that the transaction is executed. The blockchain server 21 records the tax information received from the service providing server 31 in a block (second block). That is, since transaction information and tax information are recorded on the block chain, change of transaction information and tax information is prevented and reliability can be guaranteed.

The service providing server 31 is connected to the block chain server 21 and stores transaction information in the database 41 according to the transaction request transmitted from the block chain server 21 . In addition, the service providing server 31 may pay a tax corresponding to the transaction after storing the transaction information, and transmit tax information on the paid tax to the block chain server 21 .

Although only the service providing server 31 connected to the block chain server 21 is illustrated in FIG. 1 , there may be service providing servers connected to other block chain servers 22 to 25 . The service providing servers connected to the block chain servers 21 to 25 may provide different services. Here, the different services include a case in which the subject of the provided service is different, such as a game, a movie, or a record, as well as a case in which the subject of the service is different.

The database 41 is connected to the service providing server 31 . Although only the database 41 connected to the service providing server 31 is shown in FIG. 1, the database may also be connected to a service providing server (not shown) connected to other blockchain servers 22 to 25, respectively. The database 41 registers user information provided from the service providing server 31 . In addition, the database 41 stores transaction information and tax information provided from the service providing server 31 . The database 41 may inquire user information, transaction information, or tax information stored therein and provide it to the service providing server 31 .

The tax management server 51 may receive the payment confirmation list by requesting the payment confirmation list from the service providing server 31 . The tax management server 51 may be operated by a tax management entity, for example, a country, a public institution, or a tax management company on their behalf.

Next, a blockchain-based tax management method performed in the blockchain-based tax management system of FIG. 1 will be described.

Referring to FIG. 2 , the block chain-based tax management method may include a user information registration step ( S1000 ), a transaction processing step ( S2000 ), a tax payment step ( S3000 ), and a payment confirmation step ( S4000 ).

The user information registration step ( S1000 ) is a step for specifying a user before performing a transaction. The user information is registered in the database 41 and login is performed.

In the transaction processing step ( S2000 ), the block chain server 21 records transaction information in a block according to a transaction request from the user device 10 , and the service providing server 31 records the transaction information in the database 41 . .

In the tax payment step ( S3000 ), after transaction information is recorded in the database 41 , the service providing server 31 pays tax in response to the transaction information.

The payment confirmation step ( S4000 ) is a step of confirming that the tax has been paid to the user device 10 .

3 is a flowchart specifically illustrating the registration step ( S1000 ) of user information of FIG. 2 . The registration step (S1000) of user information may include user registration steps (S1010 to S1060) and log-in steps (S1070 to S1120).

First, the user device 10 determines whether there is user account information (S1010). If it is determined that there is no account information (S1010, N), the user device 10 requests the service providing server 31 for user registration (S1020). At this time, the user device 10 transmits, as user information, the device ID of the user device 10, the automatically generated password, and the ID and password set by the user to the service providing server 31 for a user registration request. can The device ID may be, for example, a 20-character string, and the automatically generated password may be, for example, a 10-character string.

The service providing server 31 transmits the user information received from the user device 10 to the database 41 (S1030). The database 41 generates a TID and stores the generated TID in correspondence with user information (S1040). The TID is a value for identifying a user in the database 41, and may be, for example, an 8-byte integer.

The database 41 transmits the generated TID to the service providing server 31 (S1050). The service providing server 31 notifies the user device 10 that user registration has been completed (S1060). In this case, the service providing server 31 may transmit the TID received from the database 41 to the user device 10 .

In this way, after the registration of the user account is completed, when a login is requested from the user device 10 together with the ID and password (S1070), the service providing server 31 transmits the ID and password to the database 41 (S1080) . The database 41 inquires whether the ID and password are registered inside (S1090), and if the ID and password are registered, transmits the corresponding TID to the service providing server 31 (S1100). In response to the received TID, the service providing server 31 notifies the user device 10 of whether the login is successful (S1110).

In this case, the service providing server 31 may transmit information on whether login is successful (having a value of true or false), the TID received from the database 41 , and the service code of the user device 10 . As described above, the plurality of service providing servers including the service providing server 31 provide a plurality of different services. The service code is a value for distinguishing these services, and may be, for example, a 4 byte integer.

When the user device 10 receives information on whether the login is successful or not, the user device 10 may store the ID and password input to the user device 10 for the login request (S1070) (S1120). Accordingly, a login procedure may be performed without the need for the user to input an ID and password to the user device 10 later.

4 is a flowchart specifically illustrating the transaction processing step ( S2000 ) of FIG. 2 .

Referring to FIG. 4 , the user device 10 generates transaction information ( S2010 ). The transaction information may include buyer (user) information (eg, TID), seller information (address of the blockchain server), and transaction amount. For the transaction amount, existing virtual currency such as Bitcoin or Ethereum or Central Bank Digital Currency (CBDC) may be used, and a new type of virtual currency for implementing the embodiment of the present invention may be used. Alternatively, the transaction amount may be paid by credit or debit card. The method in which the transaction amount is paid is not particularly limited, and it may be paid using fintech such as Alipay, WeChat Pay, Kakao Pay, or a facial recognition payment method. Also, the user device 10 may additionally generate a public key. The public key is a value for encrypting transaction information. The public key is generated based on the address of the user device 10, and may be, for example, a 20-character string.

The user device 10 requests a transaction from the blockchain servers 21 to 25 (S2020). Although the user device 10 is illustrated as making a transaction request only to the block chain server 21 in FIG. 4 , the user device 10 makes a transaction request not only to the block chain server 21 but also to other block chain servers 22 to 25 . The user device 10 may transmit not only transaction information but also a public key and a service code when requesting a transaction.

The block chain server 21 records the received transaction information in a block (the first block) (S2030). Then, the transaction request is transmitted to the other block chain servers 22 to 25 (S2040).

Next, the block chain server 21 determines whether the transaction request is for the block chain server 21 (S2050). That is, the block chain server 21 determines whether the seller address included in the transaction information corresponds to the address of the block chain server 21 . If the transaction request is for the block chain server 21 (S2050, Y), the transaction information is transmitted to the service providing server 31 (S2060). At this time, the transaction information transmitted by the block chain server 21 to the service providing server 31 is not necessarily in the same form as the transaction information received from the user device 10 . After receiving the TID, the address of the blockchain server and the transaction amount as transaction information from the user device 10, the blockchain server 21 calculates a transaction hash based on the TID, the address of the blockchain server and the transaction amount, The transaction hash and TID may be transmitted to the service providing server 31 as transaction information. The blockchain server 21 may transmit the public key and service code along with the transaction information to the service providing server 31 .

The service providing server 31 transmits the received transaction information to the database 41 (S2070). In this case, the service providing server 31 may transmit the public key and the service code together. The database 41 records the transaction information received from the service providing server 31 in the database (S2080). In this case, the database 41 may record transaction information corresponding to the TID received from the service providing server 31 , and may also record the public key.

If the transaction request is not directed to the block chain server 21 (S2050, N), the block chain server 21 transmits the transaction request to the other block chain servers 22 to 25. Although not shown in FIG. 4 , the block chain servers 22 to 25 that have received the transaction request perform the processes S2030 to S2080.

5 is a flowchart specifically illustrating the tax payment step ( S3000 ) of FIG. 2 .

Referring to FIG. 5 , after recording transaction information in the database 41 , the service providing server 31 calculates a tax ( S3010 ). In this case, the tax may be calculated based on transaction information, for example, at least one of a transaction amount, a transaction target, a trader, and a transaction date and time.

Next, the service providing server 31 pays the calculated tax (S3020).

In this case, the tax may be paid in a specific type of virtual currency. For example, when the transaction amount is paid in a new kind of virtual currency for implementing an embodiment of the present invention, the tax is paid in the same new kind of virtual currency as the paid virtual currency, and the transaction amount is the existing virtual currency Or, even if payment is made by credit or debit card, it can be paid in a new kind of virtual currency.

Alternatively, the tax can be paid in a traditional virtual currency such as Bitcoin or Ethereum. For example, if the transaction amount is paid in an existing virtual currency, tax is paid in the same existing virtual currency as the virtual currency being paid, and even if the transaction amount is paid in a new virtual currency or credit or debit card; Payment can be made in existing virtual currency.

However, this is only an example, and the tax may be paid in the same type as the transaction amount or in a different type, and may be paid in various ways, such as a credit card, debit card, cash, or virtual currency.

Next, the service providing server 31 transmits information (tax information) about the paid tax to the database 41 after paying the tax ( S3030 ). The tax information may be, for example, an amount paid and a date of payment. The service providing server 31 may transmit transaction information, for example, a transaction hash and TID together with tax information, to the database 41 .

The database 31 records the received tax information (S3040). In this case, the database 41 may record tax information in response to the received transaction information, that is, the transaction hash and TID. The information transmitted by the service providing server 31 to the database 41 may also include a public key. In this case, the database 41 may record transaction information and tax information corresponding to the public key.

After tax payment, the service providing server 31 transmits tax information to the block chain server 21 (S3050). 5 shows that tax information is transmitted to the block chain server 21 after tax information is transmitted to the database 41, but tax information is transmitted to the database 41 after tax information is transmitted to the block chain 21 Alternatively, the tax information may be transmitted to the block chain 21 after the tax information is recorded in the database 41 . At this time, the service providing server 31 may transmit not only the tax information, but also the public address of the purchaser, the payment amount, and the TID. According to an embodiment, the service providing server 31 may generate a payment confirmation based on tax information, and transmit the generated payment confirmation to the block chain server 21 (S3050).

The block chain server 21 records the received tax information in a block (S3060). At this time, the block chain server 21 may generate a block (second block) in which the received tax information is recorded by connecting the block (first block) in which the transaction information is recorded.

The blocks constituting the block chain include the hash value of the current block, the nonce value, the hash value of the previous block, and the time stamp. Since the blocks of the block chain contain not only their own block hash value but also the block hash value of the immediately preceding block, each block of the block chain is connected to each other like a chain. In this embodiment, a block (second block) in which tax information is recorded includes a hash value of a block (first block) in which transaction information is recorded.

Alternatively, the block chain server 21 may additionally record tax information in a block (first block) in which transaction information is recorded. In this case, since both transaction information and tax information are recorded in one block, the convenience of information management can be increased.

After writing the tax information in the block, the block chain server 21 notifies the user device 10 that the tax has been paid (S3070). At this time, the block chain server 21 may transmit the payment confirmation received from the service providing server 31 . Accordingly, the user device 10 may store the tax information or payment confirmation in the internal memory and display it on the screen. This step is to replace the existing receipt function, and the buyer (user) can confirm that the tax has been properly paid during the transaction through the payment confirmation certificate.

The blockchain server 21 may notify the user device 10 that the tax has been paid through a messenger service such as WeChat or KakaoTalk.

According to an embodiment, the payment completion notification step (S3070) may be performed before the step (S3060) of generating a block in which tax information is recorded.

In addition, although it has been described that the block chain server 21 notifies the user device 10 of payment completion in this embodiment, the service providing server 31 may directly notify the user device 10 of payment completion. In this case, the service providing server 31 may notify the payment completion to the user device 10 through the messenger service.

According to the embodiment of the present invention, since not only transaction information but also tax information is recorded in a block, forgery or falsification of tax information is prevented and reliability can be guaranteed.

6 is a flowchart specifically illustrating the payment confirmation step (S4000) of FIG.

Referring to FIG. 6 , the tax management server 51 requests payment confirmation from the service providing server 31 ( S4010 ). In this case, the tax management server 51 may specify and request a tax to be confirmed, for example, a tax to be confirmed may be specified by designating a tax ID given for each tax to be paid, a person to be paid, a payment period, etc. .

In response to the payment confirmation request of the tax management server 51 , the service providing server 31 requests the database 41 to inquire tax information ( S4020 ).

In response to the inquiry request of the service providing server 31, the database 41 inquires whether the corresponding tax information exists (S4030). Then, the database 41 transmits the inquired tax information to the service providing server 31 (S4040). In this case, transaction information such as a transaction hash may be provided together with tax information.

The service providing server 31 generates payment confirmation information by processing the tax information received from the database 41 (S4050). Then, the service providing server 31 transmits the generated payment confirmation information to the user device 10 (S4060).

As described above, the present invention has been described in detail through preferred embodiments, but the present invention is not limited thereto, and it is common in the art that various changes and applications can be made without departing from the technical spirit of the present invention. self-explanatory to the technician. Therefore, the true protection scope of the present invention should be construed by the following claims, and all technical ideas within the scope equivalent thereto should be construed as being included in the scope of the present invention.

Claims

according to the transaction request from the user device, at least one of the plurality of blockchain servers recording the transaction information in the first block;

transmitting, by a block chain server corresponding to a receiver of the transaction request among the at least one block chain server, the transaction information to a corresponding service providing server, and the service providing server recording the transaction information in a database;

paying, by the service providing server, a tax in response to the transaction information, and transmitting tax information on the paid tax to a block chain server corresponding to a receiver of the transaction request; and

generating, by a blockchain server corresponding to the recipient of the transaction request, by linking the second block in which the tax information is recorded to the first block

A blockchain-based tax management method that includes
According to claim 1,

The tax is a blockchain-based tax management method, characterized in that it is a value-added tax.
According to claim 1,

The step of the service providing server transmitting the tax information to the block chain server corresponding to the recipient of the transaction request,

generating, by the service providing server, a payment confirmation certificate based on the tax information; and

transmitting, by the service providing server, the payment confirmation to a block chain server corresponding to the recipient of the transaction request

A blockchain-based tax management method comprising a.
4. The method of claim 3,

A block chain-based tax management method, characterized in that information about the payment confirmation is recorded in the second block.
4. The method of claim 3,

transmitting, by the block chain server corresponding to the recipient of the transaction request, the payment confirmation to the user device

Blockchain-based tax management method, characterized in that it further comprises.
According to claim 1,

After tax payment, the service providing server transmitting the tax information to the user device

Blockchain-based tax management method, characterized in that it further comprises.
According to claim 1,

After tax payment, the service providing server transmitting the tax information to the tax management server

Blockchain-based tax management method, characterized in that it further comprises.
8. The method of claim 7,

The service providing server transmits the tax information to the tax management server whenever a transaction is made according to the transaction request.
according to the transaction request from the user device, the block chain server recording the transaction information in the first block;

transmitting, by the block chain server, the transaction information to a corresponding service providing server, and the service providing server recording the transaction information in a database; and

Paying, by the service providing server, a tax in response to the transaction information, and recording tax information on the paid tax in the database in response to the transaction information

A blockchain-based tax management method that includes
10. The method of claim 9,

after tax payment, transmitting, by the service providing server, the tax information to the block chain server; and

The block chain server is connected to the first block, generating a second block in which the tax information is recorded

Blockchain-based tax information management method, characterized in that it further comprises.
10. The method of claim 9,

after tax payment, transmitting, by the service providing server, the tax information to the block chain server; and

The block chain server further records the tax information in the first block

Blockchain-based tax information management method, characterized in that it further comprises.
11. The method of claim 10,

The step of the service providing server transmitting the tax information to the block chain server,

generating, by the service providing server, a payment confirmation certificate based on the tax information; and

transmitting, by the service providing server, the payment confirmation to the block chain server

including,

In the step of generating the second block, the block chain server records the information about the payment confirmation in the second block.
13. The method of claim 12,

Transmitting, by the block chain server, the payment confirmation to the user device

Blockchain-based tax management method, characterized in that it further comprises.
10. The method of claim 9,

After tax payment, the service providing server transmitting the tax information to the tax management server

Blockchain-based tax management method, characterized in that it further comprises.