随着互联网技术的的不断创新，区块链电子发票也作为促进税收管理 现代化研究的重点内容之一。优化税收营商环境，助力企业高质量发展也 已经成为税务部门的新要求。当前，电子发票申领办理慢、发票供应量与 需求量不相符、发票信息审核验证困难、报销流程繁琐、虚开发票等问题 仍然存在，纳税人的用票的需求常常无法得到满足。大大削弱了电子发票 的便利性以及推广初衷。 文章在电子发票从企业申领、开具到后续管理环节现存问题的基础上， 提出将区块链技术应用于电子发票中，通过对SZ市税务局现行电子发票业 务流程的分析，逐一分解流程步骤中的痛点堵点，对照区块链的技术特点 与解决风险问题关键技术的匹配性，提出基于区块链技术的电子发票流程 创新，并对区块链技术在电子发票业务流程中应用可能发生的风险进行了 分析。依托技术革新，实现对发票管理的改革与创新，转变“以票管税” 落后状况，实现“信息管税”的新局面，满足企业用票需求。 本文认为，SZ市税务局电子发票现有的业务流程存在流程顺序混乱、 电子发票数据存在安全隐患、发票信息审核验证过程复杂、税务部门批票 时间过长等问题，随着区块链技术的引入，能够优化业务流程，为广大纳 税人便民提供了用票的便利，进而大大提高了办税效率和服务水平。 关键词：区块链电子发票技术应用业务流程 II RESEARCHONINNOVATIONOFELECTRONICINVOICE BUSINESSPROCESSOFSZTAXBUREAUUNDER BLOCKCHAINTECHNOLOGY ABSTRACT WiththecontinuousinnovationofInternettechnology,blockchain e-invoiceisalsooneofthekeycontentstopromotethemodernizationoftax management.Ithasbecomeanewrequirementofthetaxdepartmentto optimizethetaxbusinessenvironmentandpromotethehigh-quality developmentofenterprises.Atpresent,therearestillsomeproblems,suchas theslowapplicationofelectronicinvoice,theinconsistencybetweenthesupply anddemandofinvoice,thedifficultyintheverificationofinvoiceinformation, thetediousreimbursementprocess,andthefalseinvoice,etc.thedemandofthe taxpayerfortheuseoftheinvoiceisoftenunabletobemet.Greatlyweakened theconvenienceofelectronicinvoiceandtheoriginalintentionofpromotion. Basedontheexistingproblemsintheprocessofe-invoiceapplication, issuingandfollow-upmanagement,thispaperputsforwardtheapplicationof blockchaintechnologyine-invoice.Throughtheanalysisofthecurrent e-invoicebusinessprocessofSZtaxbureau,thepaperbreaksdownthepain pointsintheprocessstepbystep,comparesthetechnicalcharacteristicsof blockchainwiththematchingofkeytechnologiestosolveriskproblems,and putsforwardthemethodbasedonblockchainE-invoiceprocessinnovationwith blockchaintechnologyfeatures.Italsodiscussestherisksfacedbythe applicationofblockchaintechnologyinthebusinessprocessofelectronic invoice.Furtherinnovateinvoicemanagement,promotesystemreformwith technicalinnovation,andchangefrom"invoicemanagementtax"to "informationmanagementtax"soastomeetthedemandofenterpriseticket. III Thispaperholdsthattheexistingbusinessprocessofelectronicinvoiceof SZtaxbureauhassomeproblems,suchasdisorderedprocesssequence, potentialsafetyhazardofelectronicinvoicedata,complexprocessofinvoice informationreviewandverification,andlongtimefortaxdepartmentto approvetheinvoice.Aftertheintroductionofblockchaintechnologyprocess optimization,thebusinessprocesscanbesmoothlyimplemented,whichcan provideconveniencefortaxpayerstousetheinvoiceandimprovetaxservice Level. KEYWORDS：Blockchain；Electronicinvoice；Technologyapplication； Businessprocess IV 目录 摘要..........................................................................................................................................I ABSTRACT.............................................................................................................................II 第一章导论............................................................................................................................1 1.1研究背景和意义.................................................................................................................1 1.1.1研究背景...........................................................................................................................1 1.1.2研究意义...........................................................................................................................1 1.2研究内容与方法..................................................................................................................3 1.2.1研究内容...........................................................................................................................3 1.2.2研究方法...........................................................................................................................4 1.3可能的创新点......................................................................................................................4 1.4不足之处..............................................................................................................................4 第二章相关理论基础及文献综述..........................................................................................6 2.1相关概念界定和理论基础.................................................................................................6 2.1.1区块链核心技术概述.......................................................................................................6 2.1.2区块链经济学理论...........................................................................................................7 2.1.3区块链电子发票概述.......................................................................................................8 2.1.4业务流程创新的相关概念及理论基础...........................................................................8 2.2国内外电子发票业务流程发展现状及文献综述..............................................................9 2.2.1国内研究现状...................................................................................................................9 2.2.2国外研究现状.................................................................................................................10 2.2.3文献综述........................................................................................................................12 第三章SZ市税务局电子发票业务流程现状及创新的必要性..........................................13 3.1SZ市税务局电子发票业务流程各环节现状..................................................................13 3.1.1电子发票申领环节流程.................................................................................................14 3.1.2电子发票开具环节流程.................................................................................................14 3.1.3电子发票使用环节流程.................................................................................................16 3.2业务流程创新的必要性...................................................................................................17 3.2.1制度创新的驱动.............................................................................................................17 V 3.2.2优化营商环境的要求.....................................................................................................18 3.2.3深化税务系统“放管服”的需求.....................................................................................18 3.2.4实现税收管理现代化.....................................................................................................18 3.2.5企业经营管理方式需求变化.........................................................................................19 3.2.6消费者开票便利性需求.................................................................................................19 第四章SZ市税务局电子发票业务流程存在的问题与原因分析.....................................20 4.1发票申领环节存在的问题及原因分析............................................................................21 4.2发票开具环节存在的问题及原因分析............................................................................23 4.3发票使用环节存在的问题及原因分析............................................................................24 第五章区块链技术下SZ市税务局电子发票业务流程创新设计和建议........................27 5.1电子发票业务流程创新设计和建议......................................