CN112862468B - Block chain-based export tax refund financing method, equipment and medium - Google Patents

Block chain-based export tax refund financing method, equipment and medium Download PDF

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CN112862468B
CN112862468B CN202110133565.7A CN202110133565A CN112862468B CN 112862468 B CN112862468 B CN 112862468B CN 202110133565 A CN202110133565 A CN 202110133565A CN 112862468 B CN112862468 B CN 112862468B
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马超群
李登佳
米先华
周中定
李信儒
兰秋军
万丽
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Hunan University
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Abstract

The invention discloses a method, equipment and medium for issuing tax refund financing based on a blockchain, which are characterized in that the blockchain is used for completely publishing information on the whole industrial blockchain on the blockchain, the real transparency of the information is improved through repeated confirmation of various mechanisms, machine learning risk modeling is carried out by using blockchain data, a risk control model of issuing tax refund loan is constructed, a supervision department data island is opened, the authenticity and non-tamper modification of the data are ensured through a blockchain cryptography principle and a chain structure, and the problems of low efficiency and issuing tax cheating caused by information asymmetry are reduced. According to the invention, by recording the information of all the participating subjects on the blockchain, and sharing the supervision data, the risk can be measured systematically, the trust degree between the participating subjects can be deepened, and the false fraud such as false orders, false certificates and the like which possibly occur in the export tax return financing service are stopped.

Description

Block chain-based export tax refund financing method, equipment and medium
Technical Field
The invention relates to the technical field of blockchains, in particular to a blockchain-based export tax refund financing method, equipment and medium.
Background
The export tax refund financing business mainly aims at solving the problem of information asymmetry among governments, banks and enterprises by associating the information such as tax credit, tax contribution and the like of the enterprises with bank credit, providing a new financing mode for high-quality export enterprises and effectively solving the dilemma of difficult financing of the export enterprises. The problem of difficult and expensive financing has plagued a vast array of small and micro-enterprises.
As shown in fig. 1, the conventional flow of the outlet tax refund financing service is shown in fig. 1, and the supervision departments and banks in the conventional flow cannot effectively manage and control the risk of the outlet tax refund financing service, so that in view of the outlet tax refund scale which is obtained by estimating the tax refund amount of the first two years of the business application for the financing year, data islands exist between the supervision departments, and data sharing cannot be realized, which leads to false fraud such as false orders, false certificates and the like which may occur in the outlet tax refund financing service. Meanwhile, the existing export tax refund financing business has high manpower and material resource cost and longer approval, and can not effectively meet the short-term cash flow requirement of an export enterprise.
Disclosure of Invention
The invention provides an export tax refund financing method based on a blockchain on the one hand, which aims to solve the technical problems of low efficiency, high cost, false fraud risk and longer approval of the existing export tax refund financing business.
The technical scheme adopted by the invention is as follows:
an export refund financing method based on block chains comprises the following steps:
s1, an importer node and an exporter node record agreed trade contracts on a blockchain and sign and confirm the agreed trade contracts;
s2, after the export business invoice and the packing list file signature are generated after the export business invoice node prepares the goods, the export business invoice and the packing list file signature are confirmed and recorded on the block chain, the import business invoice node is informed, and the import business invoice node checks the signature confirmation after error;
s3, after the importer node and the exporter node record the insurance information on the blockchain, the exporter node applies insurance to the exporter insurance company node, signs the related insurance information and then sends the signed insurance information to the importer node and the exporter node;
s4, signing and writing detailed information about cargo transportation into the blockchain by the exporter node and the exporter logistics node according to a consignment contract deployed on the blockchain;
s5, the exporter business inspection office node signs the export business node, confirms the export report and test application form recorded on the blockchain, records the export report and test application form on the blockchain, and informs the export business node;
s6, the exporter bureau node signs the qualified certificate and the policy of the business check, which are confirmed and recorded on the blockchain, by the exporter node, and then records the qualified certificate and the policy of the business check on the blockchain, and informs the exporter node;
S7, the customs node of the exporter signs and confirms the customs application form of the exporter and records the customs application form on the blockchain, then issues a customs release notice and records the customs release notice on the blockchain, notifies the logistics node of the exporter, and sends a shipping notice to the importer node after the exporter node receives the formal bill signature generated by the logistics node of the exporter and records the formal bill signature on the blockchain;
s8, after the export foreign exchange node confirms the export node signature and uploads the export foreign exchange verification and approval to the blockchain, sending a receipt verification and approval list to the export and recording information to the blockchain;
s9, the export tax bureau node examines and signs the export bill submitted by the export business node, and sends the export tax refund warranty to the blockchain;
s10, after verifying and measuring risks of an export tax refund short-term loan application submitted by an export business node, a bank node handles export tax refund financing loans for the export business node and records loan information on a blockchain, and after receiving the loans, the export business node records the received remittance information on the blockchain;
s11, the node of the tax bureau of the exporter gives the export refund amount of the export business application to the node of the bank within a specified time, and the node of the bank gives the income refund book and records the information given to the bank chain, and after receiving the export refund amount, the node of the bank records the information of the received remittance to the bank chain.
Further, at least one of the following is included:
a first item:
the step S1 specifically comprises the steps of:
s11, after the importer node and the exporter node agree on trade details on line, the importer starts to deploy trade contracts on the blockchain, the importer formulates trade contracts according to agreements made on line before, encrypts summaries of the trade contracts by using own private keys, sends the summaries to the exporter, and records the summaries on the blockchain;
s12, the exporter node verifies by using the public key of the importer node, determines that the trade contract is drawn by the importer node and the content of the trade contract is correct, and performs signature confirmation by using the private key of the exporter node;
the second item:
the step S3 specifically includes the steps of:
s31, after the specific insurance items are determined by both the import and export parties, the insurance items are drawn up, and information is recorded on a blockchain;
s32, the exporter node applies insurance to the exporter, attaches related certificates such as business invoices and the like, generates an insurance policy by the exporter insurance, and sends the insurance policy to the exporter node after signing;
s33, the insurance company sends effective policy information to both importer and importer, and records the information on the block chain;
third item:
the step S4 specifically includes the steps of:
S41, applying for renting and warehousing from an exporter logistics node (shipyard corporation) by an exporter node, filling detailed information about cargo transportation on a consignment contract deployed on a block chain by the exporter, signing, sending and giving the exporter logistics node (shipyard corporation) and uploading to the block chain;
s42, the exporter receives the consignment contract, determines the receipt, signs the receipt, and writes the receipt into the blockchain;
s43, the exporter logistics deploy a manifest on a block blockchain and signs and sends the manifest to an exporter node;
s44, the exporter node correctly fills in information on the bill of lading, including the detailed address of the consignee, the name of the destination port, the specific name of the goods, the detailed number of pieces listed, the weight, the size, the shipment period and the collection period, whether ship turning or batch shipment, the limited transportation terms and other notes can be carried out, sends out the logistics node of the exporter, and signs and writes the logistics node of the exporter after confirming that the information is correct.
Further, at least one of the following is included:
a first item:
the step S5 specifically includes the steps of:
s51, the exporter node puts forward a check application to an exporter business check office node, deploys an export check application form (commodity check application form) on a block chain, and sends the signature to the exporter business check office node after confirming and records the signature on the block chain;
S52, after the commodity inspection bureau confirms that the commodity inspection is qualified, signature confirmation is carried out on a commodity inspection qualified application form, signature confirmation of a commodity inspection qualified certificate is issued and recorded on a blockchain, and an exporter is notified;
the second item:
the step S6 specifically includes the steps of:
s61, the exporter node applies for the export permission certificate of the enterprise from the exporter and business bureau node, signs and sends the qualified certificate and the policy of the business inspection to the business bureau;
s62, after verifying the insurance policy and the business inspection report, the business bureau issues an enterprise export permission certificate, uploads the export permission certificate to the block chain, signs and sends the export permission certificate to the business node;
third item:
the step S7 specifically includes the steps of:
s71, the exporter logistics (carrier) notifies the exporter to apply for customs clearance before shipment, the exporter node applies for customs clearance to the exporter customs after receiving notification, (commodity inspection qualification certificates, export proof, bill of lading, business invoice, boxing bill and the like) deploys the customs clearance application form (export) on the blockchain, and signature confirmation records on the blockchain and then sends the customs clearance to the exporter;
s72, after receiving the inspection notice, the customs of the exporter carries out field inspection, determines that the commodity inspection bill accords with the actual goods and accords with export conditions, issues customs release notice (export) and signs, sends the customs release notice to the logistics node of the exporter, and writes the signature into a blockchain after the signing is completed;
S73, after receiving the customs clearance notification, the logistics node of the exporter confirms the signature and writes the signature into the blockchain. After receiving goods, generating a formal bill of lading, signing and then sending to a carrier;
s74, after the export business node receives the formal bill of lading, the export business node confirms the signature without errors, writes the signature into the blockchain and sends a shipping notice to the importer; (including notification of detailed shipment of goods in order to prepare importers for payment and pickup).
Further, at least one of the following is included:
a first item:
the step S8 specifically includes the steps of:
s81, after receiving the bill of lading, the exporter confirms and then uploads the signature to the block chain, and applies for an export foreign exchange verification bill to the export foreign exchange office;
s82, after receiving the application, the export foreign exchange sends a receipt verification and approval list to the exporter, records the information on the blockchain, and applies for the export foreign exchange verification and approval list to the export foreign exchange;
the second item:
the step S11 specifically includes the steps of:
s110, the tax department gives the refund amount of the tax application of the export business to a banking node within a specified time, issues income refund books, and records information on a blockchain;
S111, after receiving the refund, the banking node records the received remittance information on the blockchain.
Further, the step S9 specifically includes the steps of:
s91, submitting an export bill (including business check, invoice, customs clearance list and the like) to an export tax bureau node by an exporter and applying for export tax refund;
s92, the node of the tax bureau of the exporter reviews export notes (including business check, invoice, customs clearance list and the like) of the node of the exporter, processes export tax refunds after confirming legal, and sends export tax refund warranties to the blockchain.
Further, in step S92, the node of the tax bureau of the exporter reviews the export bill of the node of the exporter, and handles export tax refunds after confirming legal, which specifically includes the steps of:
s921, setting corresponding evaluation indexes and corresponding weights thereof according to policies and risk management requirements of export tax refunds, wherein each evaluation index is also provided with a plurality of standard grades, and each standard grade is correspondingly provided with a corresponding score;
s922, establishing a judging function:
and x is the sum of scores obtained by the evaluation indexes of the exporter nodes, if the sum of scores is lower than 40, the exporter tax bureau nodes confirm that tax return is not allowed, otherwise, tax return is allowed, and the evaluation indexes and the corresponding weights can be changed according to policies and risk management requirements.
Further, the step S10 specifically includes the steps of:
s101, the exporter node uploads an export bill and a tax return application form to a block blockchain, and applies for export tax return short-term loans to a bank;
s102, after receiving the application, the bank node verifies the bill, carries out risk measurement, processes export tax refund financing loans for the export business node according to the business process, and records loan information on the blockchain;
s103, after receiving the loan, the exporter node records the received remittance information on the blockchain.
Further, in step s102, after receiving the application, the banking node verifies the ticket and performs risk measurement, and specifically includes the steps of:
s1021, establishing an export tax refund risk measurement model aiming at an export business node, wherein the export tax refund risk measurement model comprises N risk management indexes, and each type of risk management indexes comprises a corresponding monitoring mode, risk orientation and vectorization value;
s1022, constructing an N multiplied by N matrix through corresponding risk management indexes, wherein the value is (1, N-1);
s1023, classifying and identifying whether the export tax refund risk problem exists in the export business node by adopting a non-parameter support vector machine algorithm SVM.
In another aspect, the invention provides an electronic device comprising a memory, a processor, and a computer program stored on the memory and executable on the processor, the processor implementing the blockchain-based export tax refund financing method when executing the program.
In another aspect, the present invention provides a storage medium, where the storage medium includes a stored program, and when the program runs, controls a device where the storage medium is located to execute the outlet tax refund financing method based on the blockchain.
The invention has the following beneficial effects:
according to the export tax refund financing method based on the blockchain, the information on the whole industrial blockchain is completely published on the blockchain through the blockchain, the real transparency of the information is improved through repeated confirmation of various mechanisms, machine learning risk modeling is carried out by using the blockchain data, a risk control model of export tax refund loan is constructed, a supervision department data island is opened, the authenticity and the non-tamper-ability of the data are ensured through a blockchain cryptography principle and a chain structure, and the problems of low efficiency and export tax deception caused by information asymmetry are reduced. The blockchain provides a billing and transaction processing system, replaces a large amount of manual comparison bill time in the traditional export tax refund financing service process, realizes the automatic execution of the export tax refund financing service, reduces the manual comparison process, reduces the cost of manpower and material resources, reduces the operational risk, simultaneously improves the financing efficiency, compresses the service execution time and shortens the cash flow turnover period. Aiming at the problems that in the traditional mode, different entities respectively store respective information, the transparency is seriously lacked, the time cost and the money cost are high, the information of all participating subjects is recorded on a blockchain, supervision data are shared, the risk is conveniently and systematically measured, the trust degree between the participating subjects is deepened, and false deception behaviors such as false orders, false certificates and the like which possibly occur in export tax return financing business are stopped.
In addition to the objects, features and advantages described above, the present invention has other objects, features and advantages. The invention will be described in further detail with reference to the accompanying drawings.
Drawings
The accompanying drawings, which are included to provide a further understanding of the invention and are incorporated in and constitute a part of this specification, illustrate embodiments of the invention and together with the description serve to explain the invention. In the drawings:
fig. 1 is a schematic diagram of a conventional bidding process.
FIG. 2 is a block chain network deployment diagram of a block chain based export refund financing method according to a preferred embodiment of the present invention.
FIG. 3 is a flow chart of a blockchain-based export refund financing method in accordance with a preferred embodiment of the present invention.
FIG. 4 is a timing diagram of a blockchain-based export refund financing method in accordance with another preferred embodiment of the present invention.
Detailed Description
It should be noted that, in the case of no conflict, the embodiments and features in the embodiments may be combined with each other. The invention will be described in detail below with reference to the drawings in connection with embodiments.
For ease of understanding, the following explains the multi-party nodes and technical terms involved in the blockchain network in the blockchain-based export refund financing method.
The block chain technology is a distributed account book technology which connects blocks in sequence according to time sequence, combines the blocks into a chain data structure, distributes and stores the chain data structure in each participant uniformly, and ensures that the data cannot be tampered and counterfeited in a cryptographic way. The technology provides a mechanism for exchanging trusted information with value delivery in an environment where there is no witness to an authoritative center.
Smart contract technology, a smart contract is essentially a piece of programming written in some computational programming language that is stored in a container provided by a blockchain system and that automatically runs when triggered by some extrinsic or intrinsic condition. In response to the real world, the smart contract is implemented by using a computer language to ensure that a machine automatically performs a predetermined smart contract calculation under certain conditions, and the rule cannot be tampered once fixed.
Private database refers to a collection of actual private data and hash values of private data in a blockchain (the hash values are protected with random salts). The private data is stored on a private database of the authorizing organization node, which can be accessed by the authorizing node, and the ordering node cannot influence the private database nor see the private data. The hash value of the private data is written into the account book of each node on the blockchain after being endorsed and ordered, and the hash value can be used for state verification as a proof of the transaction.
The asymmetric encryption technology is different from the symmetric encryption, keys used in encryption and decryption processes of the asymmetric encryption are different and divided into public keys and private keys, when the public keys are used for encrypting data, the data can be decrypted only by the corresponding private keys, when the private keys are used for encrypting data, the data can be decrypted only by the corresponding public keys, and currently, the frequently used asymmetric encryption algorithms are RSA algorithm and elliptic curve algorithm (ECSDA).
The Hash algorithm is a very basic and important computer algorithm that can map binary plaintext strings of arbitrary length into shorter binary strings of fixed length (Hash values), and it is difficult for different plaintext strings to be mapped to the same Hash value. An excellent Hash algorithm can realize the following functions: forward speed, reverse difficulty, input sensitivity, collision avoidance, and thus, the Hash algorithm is also called fingerprint (fingerprint) or digest (digest).
The identity authentication adopts a digital signature technology to realize reliable identity authentication, and the digital signature has uniqueness relative to a signer in use by utilizing a cryptography principle, so that counterfeiting of a digital signature is not computationally possible, and the true identity of the signer can be identified through the digital signature, and the digital signature cannot be repudiated.
Aiming at the defects existing in the prior art, the technical scheme adopted by the method comprises nodes such as customs, tax, insurance and the like of import and export countries, the authenticity in the business transaction process is ensured, meanwhile, the participation of the multi-party nodes effectively reduces the risk of bill counterfeiting, and the verification efficiency is improved. Meanwhile, the blockchain feeds back and records the information flow in the trade process in real time, so that the risk of export tax refund and faking is further reduced, and each node involved in the application comprises:
1. exporter node: also known as suppliers or shippers, generally refer to foreign companies, manufacturing enterprises, etc. that have authority to transact export services;
2. importer node: an enterprise or merchant engaged in import trade, which purchases goods from abroad and then sells the goods to industrial and mining enterprises, wholesalers and retailers in the country; or processed or stored slightly, and transferred to other countries or regions;
3. exporter business inspection bureau node: indicating a detecting mechanism for checking whether the commodity meets the export requirement or not;
4. export bureau node: the government is a working department for governing market supervision and administrative law enforcement, and is mainly responsible for checking whether an export enterprise has export rights and is in an operation state in the import-export trade business.
5. Exporter insurance company node: indicating the company that the consignor provides insurance service for goods transportation and the like;
6. export customs node: the customs of the mouth party is pointed out and is responsible for auditing and checking the mechanism of the goods issuing pass;
7. export side logistics node: the method is characterized in that the importer at least engages in transportation (including transportation agency and goods express) or storage as an operation business, and can organize and manage basic functions of transportation, storage, loading and unloading, packaging, circulation processing, distribution and the like according to the logistics requirements of clients, and the method has an information management system which is suitable for the business of the importer, and implements independent accounting and independent economic organization for bearing civil responsibility;
8. an exporter foreign exchange management node: the main responsibility is market admission, post admission management, data statistics, checking penalties. And (3) making foreign exchange field regulations, supervising market participants such as banks, maintaining market stability, providing proper guidance if necessary, counting market data and publishing outwards according to a certain rule.
9. The exporter tax bureau node: the main responsibility is to collect various tax including business tax, urban tax, contract tax, house tax, land value-added tax, resource tax, personal income tax, enterprise income tax, etc., and the national tax bureau has the functions of drawing tax legal and legal regulations draft and implementation rules, proposing tax policy suggestion, developing international communication and cooperation in tax field, etc. besides tax collection.
10. Exporter financial institution node (bank): and the banking department is responsible for the business activities such as liability business, asset business, intermediate business and the like which are conducted by taking banking and (non-banking) financial institution clients as service objects and utilizing the banking self resources to obtain comprehensive benefits.
Before implementing the present invention, it is first necessary to construct a bidding network, as shown in fig. 2, which includes a bidding party, a supervisor, a bidding party, and a bank. In this network, a private database owned by each node needs to be defined, a corresponding chain code (i.e., smart contract) is installed, and the network structure and the private database owned by each node are described as follows:
private database and in-chain database description:
private data PDC1: and the private database shared by the export enterprise node and the bank node is used for storing business information of both sides.
Intelligent contract function description:
smart contract ST1: the export enterprise node is used for applying the chain code of the export tax refund financing.
Smart contract ST2: the tax bureau node is used to issue a chain code of the export tax return proof. Smart contract ST1:
smart contract ST3: the foreign exchange node is used for providing a chain code of the collection verification and verification list.
Smart contract ST4: the business inspection bureau node is used for issuing a chain code of the commodity inspection qualification certificate.
Smart contract ST5: and the bank node is used for carrying out financing evaluation and issuing a chain code of the financing loan.
Smart contract ST6: the business inspection office node is used for issuing a chain code of a customs clearance sheet.
The blockchain ledger of the present invention contains two components, world state and blockchain. The world state is a database used for storing a set of the current state of a group of accounts, namely the state that all accounts hold accounts receivable; a blockchain is a transaction log that records all changes that contribute to the current world state, i.e., a record of the flow between all accounts. Transactions recorded in the blockchain change the state of certain accounts, thereby changing the world state of the ledger.
As shown in FIG. 3, the preferred embodiment of the present invention provides a blockchain-based export tax refund financing method comprising the steps of:
s1, an importer node and an exporter node record agreed trade contracts on a blockchain and sign and confirm the agreed trade contracts;
s2, after the export business invoice and the packing list file signature are generated after the export business invoice node prepares the goods, the export business invoice and the packing list file signature are confirmed and recorded on the block chain, the import business invoice node is informed, and the import business invoice node checks the signature confirmation after error;
s3, after the importer node and the exporter node record the insurance information on the blockchain, the exporter node applies insurance to the exporter insurance company node, signs the related insurance information and then sends the signed insurance information to the importer node and the exporter node;
S4, signing and writing detailed information about cargo transportation into the blockchain by the exporter node and the exporter logistics node according to a consignment contract deployed on the blockchain;
s5, the exporter business inspection office node signs the export business node, confirms the export report and test application form recorded on the blockchain, records the export report and test application form on the blockchain, and informs the export business node;
s6, the exporter bureau node signs the qualified certificate and the policy of the business check, which are confirmed and recorded on the blockchain, by the exporter node, and then records the qualified certificate and the policy of the business check on the blockchain, and informs the exporter node;
s7, the customs node of the exporter signs and confirms the customs application form of the exporter and records the customs application form on the blockchain, then issues a customs release notice and records the customs release notice on the blockchain, notifies the logistics node of the exporter, and sends a shipping notice to the importer node after the exporter node receives the formal bill signature generated by the logistics node of the exporter and records the formal bill signature on the blockchain;
s8, after the export foreign exchange node confirms the export node signature and uploads the export foreign exchange verification and approval to the blockchain, sending a receipt verification and approval list to the export and recording information to the blockchain;
S9, the export tax bureau node examines and signs the export bill submitted by the export business node, and sends the export tax refund warranty to the blockchain;
s10, after verifying and measuring risks of an export tax refund short-term loan application submitted by an export business node, a bank node handles export tax refund financing loans for the export business node and records loan information on a blockchain, and after receiving the loans, the export business node records the received remittance information on the blockchain;
s11, the node of the tax bureau of the exporter gives the export refund amount of the export business application to the node of the bank within a specified time, and the node of the bank gives the income refund book and records the information given to the bank chain, and after receiving the export refund amount, the node of the bank records the information of the received remittance to the bank chain.
According to the outlet tax refund financing method based on the blockchain, the information on the whole industrial blockchain is completely published on the blockchain through the blockchain, the real transparency of the information is improved through repeated confirmation of various mechanisms, machine learning risk modeling is carried out by using blockchain data, a risk control model of an outlet tax refund loan is built, a supervision department data island is opened, the authenticity and the non-tamper-ability of the data are guaranteed through a blockchain cryptography principle and a chain structure, and the problems of low efficiency and outlet tax deception caused by information asymmetry are reduced. The blockchain provides a billing and transaction processing system, replaces a large amount of manual comparison bill time in the traditional export tax refund financing service process, realizes the automatic execution of the export tax refund financing service, reduces the manual comparison process, reduces the cost of manpower and material resources, reduces the operational risk, simultaneously improves the financing efficiency, compresses the service execution time and shortens the cash flow turnover period. Aiming at the problems that in the traditional mode, different entities respectively store respective information, the transparency is seriously lacked, the time cost and the money cost are high, the information of all participating subjects is recorded on a blockchain, supervision data are shared, the risk is conveniently and systematically measured, the trust degree between the participating subjects is deepened, and false deception behaviors such as false orders, false certificates and the like which possibly occur in export tax return financing business are stopped.
In a preferred embodiment of the present invention, the step S1 specifically includes the steps of:
s11, after the importer node and the exporter node agree on trade details on line, the importer starts to deploy trade contracts on the blockchain, the importer formulates trade contracts according to agreements made on line before, encrypts summaries of the trade contracts by using own private keys, sends the summaries to the exporter, and records the summaries on the blockchain;
s12, the exporter node verifies by using the public key of the importer node, determines that the trade contract is drawn by the importer node and the content of the trade contract is correct, and performs signature confirmation by using the private key of the exporter node.
In a preferred embodiment of the present invention, the step S3 specifically includes the steps of:
s31, after the specific insurance items are determined by both the import and export parties, the insurance items are drawn up, and information is recorded on a blockchain;
s32, the exporter node applies insurance to the exporter (and attaches related certificates such as business invoice) and generates an insurance policy by the exporter insurance, and sends the insurance policy to the exporter node after signing;
s33, the insurance company sends effective policy information to both importer and importer, and records the information on the blockchain.
In a preferred embodiment of the present invention, the step S4 specifically includes the steps of:
S41, applying for renting and warehousing from an exporter logistics node (shipyard corporation) by an exporter node, filling detailed information about cargo transportation on a consignment contract deployed on a block chain by the exporter, signing, sending and giving the exporter logistics node (shipyard corporation) and uploading to the block chain;
s42, the exporter receives the consignment contract, determines the receipt, signs the receipt, and writes the receipt into the blockchain;
s43, the exporter logistics deploy a manifest on a block blockchain and signs and sends the manifest to an exporter node;
s44, the exporter node correctly fills in information on the bill of lading, including the detailed address of the consignee, the name of the destination port, the specific name of the goods, the detailed number of pieces listed, the weight, the size, the shipment period and the collection period, whether ship turning or batch shipment, the limited transportation terms and other notes can be carried out, sends out the logistics node of the exporter, and signs and writes the logistics node of the exporter after confirming that the information is correct.
In a preferred embodiment of the present invention, the step S5 specifically includes the steps of:
s51, the exporter node puts forward a check application to an exporter business check office node, deploys an export check application form (commodity check application form) on a block chain, and sends the signature to the exporter business check office node after confirming and records the signature on the block chain;
S52, after the commodity inspection bureau confirms that the commodity inspection is qualified, signature confirmation is carried out on a commodity inspection qualified application form, signature confirmation of a commodity inspection qualified certificate is issued and recorded on a blockchain, and an exporter is notified;
in a preferred embodiment of the present invention, the step S6 specifically includes the steps of:
s61, the exporter node applies for the export permission certificate of the enterprise from the exporter and business bureau node, signs and sends the qualified certificate and the policy of the business inspection to the business bureau;
s62, after verifying the insurance policy and the business inspection report, the business bureau issues an enterprise export permission certificate, uploads the export permission certificate to the block chain, signs and sends the export permission certificate to the business node;
in a preferred embodiment of the present invention, the step S7 specifically includes the steps of:
s71, the exporter logistics (carrier) notifies the exporter to apply for customs clearance before shipment, the exporter node applies for customs clearance to the exporter customs after receiving notification, (commodity inspection qualification certificates, export proof, bill of lading, business invoice, boxing bill and the like) deploys the customs clearance application form (export) on the blockchain, and signature confirmation records on the blockchain and then sends the customs clearance to the exporter;
s72, after receiving the inspection notice, the customs of the exporter carries out field inspection, determines that the commodity inspection bill accords with the actual goods and accords with export conditions, issues customs release notice (export) and signs, sends the customs release notice to the logistics node of the exporter, and writes the signature into a blockchain after the signing is completed;
S73, after receiving the customs clearance notification, the logistics node of the exporter confirms the signature and writes the signature into the blockchain. After receiving goods, generating a formal bill of lading, signing and then sending to a carrier;
s74, after the export business node receives the formal bill of lading, the export business node confirms the signature without errors, writes the signature into the blockchain and sends a shipping notice to the importer; (including notification of detailed shipment of goods in order to prepare importers for payment and pickup).
In a preferred embodiment of the present invention, the step S8 specifically includes the steps of:
s81, after receiving the bill of lading, the exporter confirms and then uploads the signature to the block chain, and applies for export foreign exchange verification and sales to the export foreign exchange office.
S82, after receiving the application, the export foreign exchange sends a receipt verification and approval list to the exporter, records the information on the blockchain, and applies for the export foreign exchange verification and approval list to the export foreign exchange;
in a preferred embodiment of the present invention, the step S11 specifically includes the steps of:
s110, the tax department gives the refund amount of the tax application of the export business to a banking node within a specified time, issues income refund books, and records information on a blockchain;
s111, after receiving the refund, the banking node records the received remittance information on the blockchain.
In a preferred embodiment of the present invention, the step S9 specifically includes the steps of:
s91, submitting an export bill (including business check, invoice, customs clearance list and the like) to an export tax bureau node by an exporter and applying for export tax refund.
S92, the node of the tax bureau of the exporter reviews export notes (including business check, invoice, customs clearance list and the like) of the node of the exporter, processes export tax refunds after confirming legal, and sends export tax refund warranties to the blockchain.
In a preferred embodiment of the present invention, in step S92, the outlet tax office node examines the outlet bill of the outlet node, and after confirming legal, the outlet tax refund is transacted, which specifically includes the steps of:
s921, setting corresponding evaluation indexes and corresponding weights thereof according to the policy and risk management requirements of export tax refund, wherein each evaluation index is further provided with a plurality of standard grades, each standard grade is correspondingly provided with a corresponding score, in the embodiment, the evaluation indexes comprise a foreign exchange grade, a credit rating, an admission grade, a product category and whether complaints are involved, the weights of the evaluation indexes are respectively 20%, 40%, 10%, 20% and 10%, and the standard grades comprise preference, general, risk and the like, and the specific values are shown in a table 1:
Table 1: the export tax refund financing joint risk rating form under the blockchain:
s922, establishing a judging function:
and x is the sum of scores obtained by the evaluation indexes of the exporter nodes, if the sum of scores is lower than 40, the exporter tax bureau nodes confirm that tax return is not allowed, otherwise, tax return is allowed, and the evaluation indexes and the corresponding weights can be changed according to policies and risk management requirements.
In a preferred embodiment of the present invention, the step S10 specifically includes the steps of:
s101, the exporter node uploads the export bill and the tax return application form to the blockchain, and applies for export tax return short-term loan to the bank.
S102, after receiving the application, the bank node verifies the bill, carries out risk measurement, processes export tax refund financing loans for the export business node according to the business process, and records loan information on the blockchain;
s103, after receiving the loan, the exporter node records the received remittance information on the blockchain.
In the preferred embodiment of the present invention, in step s102, after receiving the application, the banking node verifies the ticket and performs risk measurement, and specifically includes the steps of:
s1021, establishing an export tax return risk measurement model aiming at an export business node, wherein the export tax return risk measurement model comprises 11 risk management indexes including foreign exchange key supervision enterprises, customs key supervision enterprises and the like, and each type of risk management indexes comprises a corresponding monitoring mode, risk orientation and vectorization value, and the specific see Table 2:
Table 2: bank export tax return risk measurement model
S1022, constructing an 11X 11-dimensional matrix through corresponding risk management indexes, wherein the value is (1, 10);
s1023, classifying and identifying whether the export tax refund risk problem exists in the export business node by adopting a non-parameter support vector machine algorithm SVM.
In this embodiment, the SVM algorithm divides the samples by finding a straight line or plane (collectively referred to as a hyperplane) and maximizes the separation between the two types of samples.
X in SVM model 1 ，...，x 11 Corresponding to the risk management indexes 1-11 in the table (foreign exchange key supervision enterprises, customs key supervision enterprises and the like)
The value method comprises the following steps:
the data set is first divided into two parts, wherein the first type is training data set, y i Are all determined, each y i Representing whether the actual violation is occurring under these 11 risk variable metrics, the parameters w and b of the hyperplane are solved by training, and then the second portion of the test data is brought into the test to determine whether it is accurate.
The model is briefly described below for the indicators selected herein:
for a two-class sample set d= { (x) 1 ，y 1 )，...，(x n ，y n ) Where n is the sample size and x is the eigenvector x= (x) 1 ...，x 11 ) T These 11 indices are risk indices obtained by a blockchain federated system, y i For classifying marks (y) i E { -1,1 }). The training sample set is separated by finding the optimal hyperplane (w, x) +b=0 in the sample feature space.
For the linear separable case, namely the problem of optimization constraint
/>
st y i (wx i +b)-1≥0(i＝1，2，3，...，n)
Constructing a lagrangian function converts the problem into:
a i ≥0(i＝1，2，...，n)
wherein a is i Lagrangian multiplier, a, corresponding to each constraint in the formula i * In order to meet the optimal solution of the condition, the corresponding training point is a support vector SV. prediction function, which is:
f(x)＝sgn{a i * y i (x i ，x)+b * }
wherein,is a classification threshold.
For the linear inseparable case, a relaxation variable ζ is introduced into the formula i And penalty parameter P, the optimization problem is as follows:
st y i (wx i +b)-1-ξ i ≥0(i＝1，2，3，...，n)
0≤a i ≤p(i＝1，2，...，n)
for the nonlinear separable case, a kernel function is added in dual programming, namely:
0≤a i ≤p(i＝1，2，...，n)
wherein K (x) i X) is a kernel function, and common kernel functions include a polynomial kernel function and a Radial Basis Function (RBF) kernel function, where the polynomial kernel function is selected in the embodiment, and the specific form is as follows:
K(x i ，x)＝(x i x i +1) d 。
as shown in FIG. 4, another preferred embodiment of the present invention also provides a blockchain-based export tax refund financing method, comprising the steps of:
s1, after the importer node and the exporter node agree on trade details on line, the importer starts to deploy trade contracts on the blockchain, the importer formulates trade contracts according to agreements made on line before, encrypts summaries of the trade contracts by using own private keys, sends the summaries to the exporter, and records the summaries on the blockchain;
S2, the exporter node verifies by using the public key of the importer node, determines that the trade contract is drawn by the importer node and the content of the trade contract is correct, and performs signature confirmation by using the private key of the exporter node;
s3, after the export business invoice and the packing list file signature are generated after the export business invoice node prepares the goods, the export business invoice and the packing list file signature are confirmed and recorded on the block chain, the import business invoice node is informed, and the import business invoice node checks the signature confirmation after error;
s4, after the specific insurance items are determined by the two parties of the import and export, the insurance items are drawn up, and information is recorded on a block chain;
s5, the exporter node applies insurance to the exporter (and attaches related certificates such as business invoices, and the like), the exporter insurance generates an insurance policy, and the insurance policy is signed and then sent to the exporter node;
s6, the insurance company sends effective policy information to both importers and importers, and records the information on a block chain;
s7, applying for renting and warehousing from an exporter logistics node (shipyard), filling detailed information about cargo transportation on a shipping contract deployed on a block chain by an exporter, signing, sending and uploading to the exporter logistics node (shipyard), and uploading to the block chain;
s8, the exporter receives the consignment contract, determines that the export commodity circulation receives the bill, signs the bill, and writes the bill into the block chain;
S9, the exporter logistics deploy a manifest on a block chain and signs and sends the manifest to an exporter node;
s10, the exporter node correctly fills in information on a manifest, including a detailed address of a consignee, a name of a destination port, a specific name of goods, a detailed number of pieces listed, weight, size, shipment period and collection period, whether ship turning or batch shipment, limiting transportation terms and other notes, sends out an exporter logistics node, and signs and writes in a blockchain after confirming that the information is correct;
s11, the exporter node puts forward a check application to an exporter business check office node, deploys an export check application form (commodity check application form) on a block chain, and sends the signature to the exporter business check office node after confirming and records the signature on the block chain;
s12, after the commodity inspection bureau confirms that the commodity inspection is qualified, signature confirmation is carried out on a commodity inspection qualified application form, signature confirmation of a commodity inspection qualified certificate is issued and recorded on a blockchain, and an exporter is notified;
s13, the exporter node applies for the export permission certificate of the enterprise from the exporter and business office node, signs and sends the qualified certificate and the policy of the business inspection to the business office;
s14, after the business bureau verifies the warranty and the business inspection report, issuing an enterprise export permission certificate, uploading the export permission certificate to the block chain, signing and then sending to an exporter node;
S15, the exporter logistics (carrier) notifies the exporter to apply for customs clearance before shipment, the exporter node applies for customs clearance to the exporter customs after receiving notification, (commodity inspection qualification certificates, export proof, bill of lading, business invoice, boxing bill and the like) deploys the customs clearance application form (export) on the blockchain, and signature confirmation records on the blockchain and then sends the customs clearance to the exporter;
s16, after receiving the inspection notice, the customs of the exporter carries out field inspection, determines that the commodity inspection bill accords with the actual goods and accords with export conditions, issues customs release notice (export) and signs, sends the customs release notice to the logistics node of the exporter, and writes the signature into a blockchain after the signing is completed;
s17, after receiving the customs clearance notification, the logistics node of the exporter confirms the signature and writes the signature into the blockchain. After receiving goods, generating a formal bill of lading, signing and then sending to a carrier;
s18, after receiving the formal bill of lading, the exporter node confirms the signature without errors, writes the signature into a blockchain, and sends a shipping notice to an importer; (including notification of detailed shipment of goods in order to prepare importers for payment and pickup);
s19, after receiving the bill of lading, the exporter confirms and then uploads the signature to the block chain, and applies for export foreign exchange verification and sales to the export foreign exchange office;
S20, after receiving the application, the export foreign exchange office sends a receipt verification and approval list to the export business, records the information on the blockchain, and applies for the export foreign exchange verification and approval list to the export foreign exchange office;
s21, submitting an export bill (including business check, invoice, customs clearance list and the like) to an export tax bureau node by an exporter and applying for export tax refund;
s22, the node of the tax bureau of the exporter reviews export notes (including business check, invoice, customs clearance list and the like) of the node of the exporter, processes export tax refunds after confirming legal, and sends export tax refund warranties to the blockchain;
s23, the exporter node uploads the export bill and the tax return application form to a block blockchain, and applies for export tax return short-term loan to a bank;
s24, after receiving the application, the bank node verifies the bill, carries out risk measurement, processes export tax refund financing loans for the export business node according to the business process, and records loan information on the blockchain;
s25, after receiving the loan, the exporter node records the received remittance information on the blockchain.
S26, the tax department gives the refund amount of the tax application of the export business to a banking node within a specified time, issues income refund books, and records information on a blockchain;
S27, after receiving the refund, the banking node records the received remittance information on the blockchain.
Another preferred embodiment of the present invention provides an electronic device comprising a memory, a processor, and a computer program stored on the memory and executable on the processor, the processor implementing the blockchain-based outlet tax refund financing method of the above embodiment when executing the program.
Another preferred embodiment of the present invention provides a storage medium, where the storage medium includes a stored program, and when the program runs, controls a device where the storage medium is located to execute the outlet tax refund financing method based on the blockchain in the above embodiment.
In conclusion, the invention builds a risk control model of the export tax refund loan, opens up a data island of the supervision department, ensures the authenticity and the non-tamper property of the data through the block chain cryptography principle and the chain structure. The deployment of the intelligent contracts saves the time of manual comparison, improves the verification efficiency and reduces the operability risk. Meanwhile, the blockchain feeds back and records the information flow in the trade process in real time, so that the risk of export tax refund and counterfeiting is further reduced.
It should be noted that the steps illustrated in the flowcharts of the figures may be performed in a computer system such as a set of computer executable instructions, and that although a logical order is illustrated in the flowcharts, in some cases the steps illustrated or described may be performed in an order other than that illustrated herein.
The functions described in the methods of this embodiment, if implemented in the form of software functional units and sold or used as a stand-alone product, may be stored in one or more computing device readable storage media. Based on such understanding, a part of the present invention that contributes to the prior art or a part of the technical solution may be embodied in the form of a software product stored in a storage medium, comprising several instructions for causing a computing device (which may be a personal computer, a server, a mobile computing device or a network device, etc.) to execute all or part of the steps of the method described in the embodiments of the present invention. And the aforementioned storage medium includes: a usb disk, a removable hard disk, a Read-Only Memory (ROM), a random access Memory (RAM, random Access Memory), a magnetic disk or an optical disk, or other various media capable of storing program codes.
The above description is only of the preferred embodiments of the present invention and is not intended to limit the present invention, but various modifications and variations can be made to the present invention by those skilled in the art. Any modification, equivalent replacement, improvement, etc. made within the spirit and principle of the present invention should be included in the protection scope of the present invention.

Claims (6)

1. The export tax refund financing method based on the block chain is characterized by comprising the following steps:
s1, an importer node and an exporter node record agreed trade contracts on a blockchain and sign and confirm the agreed trade contracts;
s2, after the export business invoice and the packing list file signature are generated after the export business invoice node prepares the goods, the export business invoice and the packing list file signature are confirmed and recorded on the blockchain, the import business invoice node is informed, and the import business invoice node checks the signature confirmation without errors;
s3, after the importer node and the exporter node record the insurance information on the blockchain, the exporter node applies insurance to the exporter insurance company node, signs the related insurance information and then sends the signed insurance information to the importer node and the exporter node;
s4, signing and writing detailed information of related cargo transportation into the blockchain by the exporter node and the exporter logistics node according to a consignment contract deployed on the blockchain;
S5, the exporter business inspection office node signs the export business node, confirms the export report and test application form recorded on the blockchain, records the export report and test application form on the blockchain, and informs the export business node;
s6, the exporter bureau node signs the qualified certificate and the policy of the business check, which are confirmed and recorded on the blockchain, by the exporter node, and then records the qualified certificate and the policy of the business check on the blockchain, and informs the exporter node;
s7, the customs node of the exporter signs and confirms the customs application form of the exporter and records the customs application form on the blockchain, then issues a customs release notice and records the customs release notice on the blockchain, notifies the logistics node of the exporter, and sends a shipping notice to the importer node after the exporter node receives the formal bill signature generated by the logistics node of the exporter and records the formal bill signature on the blockchain;
s8, after the export foreign exchange node confirms the export node signature and uploads the export foreign exchange verification and approval to the blockchain, sending a receipt verification and approval list to the export and recording information to the blockchain;
s9, the export tax bureau node examines and signs the export bill submitted by the export business node, and sends the export tax refund warranty to the blockchain;
S10, after verifying and measuring risks of an export tax refund short-term loan application submitted by an export business node, a bank node handles export tax refund financing loans for the export business node and records loan information on a blockchain, and after receiving the loans, the export business node records the received remittance information on the blockchain;
s11, the node of the tax bureau of the exporter gives the export refund amount of the export business application to the node of the bank within a set time, and the node of the bank records the received remittance information on the blockchain after receiving the export refund amount of the export business application and the income refund book and the information of the income refund amount of the income refund book;
the step S9 specifically includes the steps of:
s91, submitting an export bill to an export tax bureau node by an exporter and applying for export tax refund;
s92, the node of the tax bureau of the exporter reviews the export bill of the node of the exporter, and after confirming that the export tax return is processed, the export tax return warranty is sent to the blockchain;
in step S92, the node of the tax bureau of the exporter reviews the export bill of the node of the exporter, and handles export tax refund after confirming legal, which specifically includes the steps of:
s921, setting corresponding evaluation indexes and corresponding weights thereof according to policies and risk management requirements of export tax refunds, wherein each evaluation index is also provided with a plurality of standard grades, and each standard grade is correspondingly provided with a corresponding score;
S922, establishing a judging function:
，
wherein,xthe sum of the scores obtained by the evaluation indexes of the exporter nodes is the sum of the scores is lower than 40, if the sum of the scores is lower than 40, the exporter tax bureau nodes confirm that tax return is not allowed, otherwise, tax return is allowed, and the evaluation indexes and the corresponding weights can be changed according to the policy and the risk management requirements;
the step S10 specifically includes the steps of:
s101, the exporter node uploads an export bill and a tax return application form to a blockchain, and applies for export tax return short-term loans to a bank;
s102, after receiving the application, the bank node verifies the bill, carries out risk measurement, processes export tax refund financing loans for the export business node according to the business process, and records loan information on the blockchain;
s103, after receiving the loan, the exporter node records the received remittance information on the blockchain;
in step s102, after receiving the application, the banking node verifies the ticket and performs risk measurement, which specifically includes the steps of:
s1021, establishing an export tax refund risk measurement model aiming at an export business node, wherein the export tax refund risk measurement model comprises N risk management indexes, and each type of risk management indexes comprises a corresponding monitoring mode, risk orientation and vectorization value;
S1022, constructing an N multiplied by N matrix through corresponding risk management indexes, wherein the value is (1, N-1);
s1023, classifying and identifying whether the export tax refund risk problem exists in the export business node by adopting a non-parameter support vector machine algorithm SVM.
2. The blockchain-based export refund financing method of claim 1, comprising at least one of:
a first item:
the step S1 specifically comprises the steps of:
s11, after the importer node and the exporter node agree on trade details on line, the importer starts to deploy trade contracts on the blockchain, the importer formulates the trade contracts according to the agreements made on line before, encrypts the abstracts of the trade contracts by using the private keys of the importer and sends the abstracts to the exporter, and records the abstracts on the blockchain;
s12, the exporter node verifies by using the public key of the importer node, determines that the trade contract is drawn by the importer node and the content of the trade contract is correct, and performs signature confirmation by using the private key of the exporter node;
the second item:
the step S3 specifically includes the steps of:
s31, after the specific insurance items are determined by both the import and export parties, the insurance items are drawn up, and information is recorded on a blockchain;
S32, the exporter node applies insurance to the exporter, attaches a commercial invoice related certificate, generates an insurance policy by the exporter insurance, and sends the insurance policy to the exporter node after signature;
s33, the insurance company sends effective policy information to both importer and importer, and records the information on the blockchain;
third item:
the step S4 specifically includes the steps of:
s41, applying for renting and warehousing from an exporter logistics node by an exporter node, filling detailed information about cargo transportation on a consignment contract deployed on a block chain by the exporter, signing, sending to the exporter logistics node and uploading to the block chain;
s42, the exporter receives the consignment contract, determines the receipt, signs the receipt, and writes the receipt into the blockchain;
s43, the exporter logistics deploy a manifest on a blockchain and signs and sends the manifest to an exporter node;
s44, the exporter node correctly fills in information on the bill of lading, including the detailed address of the consignee, the name of the destination port, the specific name of the goods, the detailed number of pieces listed, the weight, the size, the shipment period and the collection period, whether ship turning or batch shipment or the notice of limited transportation terms is sent to the exporter logistics node, and the exporter logistics node signs and writes the signed information into the blockchain after confirming that the information is correct.
3. The blockchain-based export refund financing method of claim 1, comprising at least one of:
a first item:
the step S5 specifically includes the steps of:
s51, the exporter node puts forward a check application to an exporter business check office node, deploys an export report check application form on the blockchain, and sends the signed and confirmed application form to the exporter business check office node and records the signed application form on the blockchain;
s52, after the commodity inspection bureau confirms that the commodity inspection is qualified, signature confirmation is carried out on a commodity inspection qualified application form, signature confirmation of a commodity inspection qualified certificate is issued and recorded on a blockchain, and an exporter is notified;
the second item:
the step S6 specifically includes the steps of:
s61, the exporter node applies for the export permission certificate of the enterprise from the exporter and business bureau node, signs and sends the qualified certificate and the policy of the business inspection to the business bureau;
s62, after verifying the insurance policy and the business inspection report, the business bureau issues an enterprise export permission certificate, uploads the export permission certificate to the blockchain, signs and sends the export permission certificate to the business node;
third item:
the step S7 specifically includes the steps of:
s71, the exporter physical distribution informs an exporter to apply for customs clearance before shipment, the exporter node applies for customs clearance to the exporter customs after receiving the notification, a customs clearance application form is deployed on a blockchain, signature confirmation is recorded on the blockchain, and then the customs clearance is sent to the exporter;
S72, after receiving the inspection notification, the customs of the exporter performs field inspection, determines that the business inspection bill accords with the actual goods and accords with export conditions, issues customs release notification and signs, sends the customs release notification to the logistics node of the exporter, and writes the signature into a blockchain after the signing is completed;
s73, after receiving a customs clearance notice, the logistics node of the exporter confirms the signature and writes in the blockchain, generates a formal bill of lading after receiving goods, and sends the bill of lading to the exporter after signing;
s74, the exporter node confirms the signature after receiving the formal bill of lading, writes the signature into the blockchain, and sends a shipping notice to the importer.
4. The blockchain-based export refund financing method of claim 1, comprising at least one of:
a first item:
the step S8 specifically includes the steps of:
s81, after receiving the bill of lading, the exporter confirms and uploads the signature to the blockchain, and applies for an export foreign exchange verification bill to the export foreign exchange office;
s82, after receiving the application, the foreign exchange office of the export party sends a receipt verification and a receipt verification order to the export business after checking and approval, and records the information on the blockchain;
the second item:
the step S11 specifically includes the steps of:
s110, the tax department gives the refund amount of the tax application of the export business to a banking node within a specified time, issues income refund books, and records information on a blockchain;
S111, after receiving the refund, the banking node records the received remittance information on the blockchain.
5. An electronic device comprising a memory, a processor, and a computer program stored on the memory and executable on the processor, wherein the processor implements the blockchain-based outlet tax refund financing method of any of claims 1 to 4 when the program is executed by the processor.
6. A storage medium comprising a stored program that, when run, controls a device in which the storage medium resides to perform the blockchain-based export tax refund financing method of any one of claims 1 to 4.
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