CN112862468A - Export tax refunding and financing method, equipment and medium based on block chain - Google Patents

Export tax refunding and financing method, equipment and medium based on block chain Download PDF

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Publication number
CN112862468A
CN112862468A CN202110133565.7A CN202110133565A CN112862468A CN 112862468 A CN112862468 A CN 112862468A CN 202110133565 A CN202110133565 A CN 202110133565A CN 112862468 A CN112862468 A CN 112862468A
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export
node
block chain
exporter
tax
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CN112862468B (en
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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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    • G—PHYSICS
    • G06—COMPUTING; CALCULATING OR COUNTING
    • G06Q—INFORMATION AND COMMUNICATION TECHNOLOGY [ICT] SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES; SYSTEMS OR METHODS SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES, NOT OTHERWISE PROVIDED FOR
    • G06Q20/00—Payment architectures, schemes or protocols
    • G06Q20/04—Payment circuits
    • G06Q20/06—Private payment circuits, e.g. involving electronic currency used among participants of a common payment scheme
    • G06Q20/065—Private payment circuits, e.g. involving electronic currency used among participants of a common payment scheme using e-cash
    • G—PHYSICS
    • G06—COMPUTING; CALCULATING OR COUNTING
    • G06F—ELECTRIC DIGITAL DATA PROCESSING
    • G06F16/00—Information retrieval; Database structures therefor; File system structures therefor
    • G06F16/20—Information retrieval; Database structures therefor; File system structures therefor of structured data, e.g. relational data
    • G06F16/23—Updating
    • G06F16/2365—Ensuring data consistency and integrity
    • G—PHYSICS
    • G06—COMPUTING; CALCULATING OR COUNTING
    • G06F—ELECTRIC DIGITAL DATA PROCESSING
    • G06F16/00—Information retrieval; Database structures therefor; File system structures therefor
    • G06F16/20—Information retrieval; Database structures therefor; File system structures therefor of structured data, e.g. relational data
    • G06F16/27—Replication, distribution or synchronisation of data between databases or within a distributed database system; Distributed database system architectures therefor
    • G—PHYSICS
    • G06—COMPUTING; CALCULATING OR COUNTING
    • G06F—ELECTRIC DIGITAL DATA PROCESSING
    • G06F18/00—Pattern recognition
    • G06F18/20—Analysing
    • G06F18/24—Classification techniques
    • G06F18/241—Classification techniques relating to the classification model, e.g. parametric or non-parametric approaches
    • G06F18/2411—Classification techniques relating to the classification model, e.g. parametric or non-parametric approaches based on the proximity to a decision surface, e.g. support vector machines
    • G—PHYSICS
    • G06—COMPUTING; CALCULATING OR COUNTING
    • G06F—ELECTRIC DIGITAL DATA PROCESSING
    • G06F21/00—Security arrangements for protecting computers, components thereof, programs or data against unauthorised activity
    • G06F21/60—Protecting data
    • G06F21/602—Providing cryptographic facilities or services
    • G—PHYSICS
    • G06—COMPUTING; CALCULATING OR COUNTING
    • G06F—ELECTRIC DIGITAL DATA PROCESSING
    • G06F21/00—Security arrangements for protecting computers, components thereof, programs or data against unauthorised activity
    • G06F21/60—Protecting data
    • G06F21/64—Protecting data integrity, e.g. using checksums, certificates or signatures
    • G—PHYSICS
    • G06—COMPUTING; CALCULATING OR COUNTING
    • G06Q—INFORMATION AND COMMUNICATION TECHNOLOGY [ICT] SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES; SYSTEMS OR METHODS SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES, NOT OTHERWISE PROVIDED FOR
    • G06Q20/00—Payment architectures, schemes or protocols
    • G06Q20/38—Payment protocols; Details thereof
    • G06Q20/382—Payment protocols; Details thereof insuring higher security of transaction
    • G06Q20/3823—Payment protocols; Details thereof insuring higher security of transaction combining multiple encryption tools for a transaction
    • G—PHYSICS
    • G06—COMPUTING; CALCULATING OR COUNTING
    • G06Q—INFORMATION AND COMMUNICATION TECHNOLOGY [ICT] SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES; SYSTEMS OR METHODS SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES, NOT OTHERWISE PROVIDED FOR
    • G06Q20/00—Payment architectures, schemes or protocols
    • G06Q20/38—Payment protocols; Details thereof
    • G06Q20/40—Authorisation, e.g. identification of payer or payee, verification of customer or shop credentials; Review and approval of payers, e.g. check credit lines or negative lists
    • G06Q20/401—Transaction verification
    • G06Q20/4014—Identity check for transactions
    • G—PHYSICS
    • G06—COMPUTING; CALCULATING OR COUNTING
    • G06Q—INFORMATION AND COMMUNICATION TECHNOLOGY [ICT] SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES; SYSTEMS OR METHODS SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES, NOT OTHERWISE PROVIDED FOR
    • G06Q40/00—Finance; Insurance; Tax strategies; Processing of corporate or income taxes
    • G06Q40/04—Trading; Exchange, e.g. stocks, commodities, derivatives or currency exchange

Abstract

The invention discloses an export tax refunding and financing method, equipment and a medium based on a block chain, wherein the export tax refunding and financing method based on the block chain completely publishes information on the whole industry block chain on the block chain through the block chain, the true transparency of the information is improved through repeated confirmation of various mechanisms, machine learning risk modeling is carried out by utilizing the block chain data, a risk control model of export tax refunding is constructed, a data island at a supervision department is cleared, the authenticity and the impossibility of the data are ensured through the block chain cryptography principle and the chain structure, and the problems of low efficiency and export tax cheating caused by information asymmetry are reduced. The invention records the information of all the participating main bodies on the block chain, shares the supervision data, is convenient for systematically measuring the risk, deepens the trust degree among the participating main bodies, and avoids the false cheating behaviors such as false orders, forged certificates and the like which possibly occur in the export tax refunding financing business.

Description

Export tax refunding and financing method, equipment and medium based on block chain
Technical Field
The invention relates to the technical field of block chains, in particular to an export tax refunding and financing method, equipment and medium based on block chains.
Background
The export tax refund financing business mainly relates the information such as tax credit and tax contribution of the enterprise with bank credit, solves the problem of asymmetric information among the government, the bank and the enterprise, provides a new financing mode for high-quality export enterprises, and effectively solves the difficulty of difficult financing of the export enterprises. The problems of difficult financing and expensive financing always troubles the vast small and micro enterprises.
As shown in fig. 1, a traditional export tax refund financing business process is as shown in fig. 1, in the existing process, a monitoring department and a bank cannot effectively control the risk of the export tax refund financing business, and in view of that export tax refund financing is the available export tax refund financing scale estimated according to the tax refund amount of the first two years of the financing years applied by enterprises, a data island exists between monitoring departments, and data sharing cannot be realized, so that false orders, forged certificates and other false behavior cheats which may occur in the export tax refund financing business are caused. Meanwhile, the existing export tax refunding financing service has high manpower and material cost and long approval, and can not effectively meet the requirement of short-term cash flow of export enterprises.
Disclosure of Invention
The invention provides an export tax refunding and financing method based on a block chain, and aims to solve the technical problems of low efficiency, high cost, false fraud risk and long examination and approval of the existing export tax refunding and financing business.
The technical scheme adopted by the invention is as follows:
an export tax refunding and financing method based on a block chain comprises the following steps:
s1, the import merchant node and the export merchant node record the agreed trade contract on the block chain and sign and confirm the contract;
s2, after the exporter node prepares the goods, generating export commercial invoice and packing list file signature confirmation to be recorded on the block chain and informing the importer node, and after the importer node checks the goods without errors, the signature confirmation is carried out;
s3, after recording the insurance information on the block chain, the import business node and the export business node, the export business node invests the insurance to the insurance company node of the export party, signs the relevant insurance information and sends the insurance information to the import business node and the export business node;
s4, the exporter node and the exporter logistics node sign the detailed information of the goods transportation according to the consignment contract deployed on the block chain and write the information into the block chain;
s5, the outlet side commodity inspection office node confirms the outlet side commodity inspection node signature and records the outlet side commodity inspection application table on the block chain, and records the result on the block chain after signing, and informs the outlet side commodity inspection office node;
s6, the exporter ' S business bureau node signs and confirms the exporter ' S node signature and records the qualified commodity inspection certificate and the policy on the block chain, then records the certificate on the block chain, and informs the exporter ' S node;
s7, the exporter customs node signs the customs clearance notice and records the customs clearance notice to the block chain after confirming the export merchant node signature and recording the customs clearance request form on the block chain, and notifies the exporter logistics node, and the exporter node sends a shipping notice form to the importer node after receiving the formal bill extraction signature generated by the exporter logistics node and recording the formal bill extraction notice to the block chain;
s8, the exporter foreign exchange office node verifies the export merchant node signature and uploads the export foreign exchange verification and verification bill to the block chain, and then sends a collection verification and verification bill to the exporter and records the information on the block chain;
s9, the exporter tax bureau node checks and signs the export bill submitted by the exporter node and sends the export tax refund certificate to the block chain;
s10, after verifying the export tax refund short-term loan application submitted by the export merchant node and carrying out risk measurement, the bank node processes export tax refund financing loan for the export merchant node and records the loan information on the block chain, and after receiving the loan, the export merchant node records the remittance information on the block chain;
s11, the exporter tax bureau node transfers the export refund amount applied by the exporter enterprise to the bank node in the set time, issues the income refund book and records the transfer information on the block chain, and the bank node records the remittance information on the block chain after receiving the export refund amount.
Further, at least one of the following is included:
the first item:
the step S1 specifically includes the steps of:
s11, after trading details of the import and export merchant nodes are in good quantity on line, the import merchant starts to deploy trade contracts on the block chain, the import merchant plans the trade contracts according to the agreement achieved on line, encrypts the abstract of the trade contract by using a private key of the import merchant and sends the abstract to the export merchant, and records the abstract to the block chain;
s12, the export merchant node verifies by using the public key of the import merchant node, determines that the trade contract is drawn by the import merchant node and the content of the trade contract is correct, and performs signature confirmation by using the private key of the export merchant node;
the second term is:
the step S3 specifically includes the steps of:
s31, after the import and export parties determine specific insurable items, drawing up the insurable items and recording information to a block chain;
s32, the exporter node applies insurance to an exporter, attaches relevant certificates such as commercial invoices and the like, generates a policy by the exporter insurance, and sends the policy to the exporter node after signing;
s33, the insurance company sends the effective policy information to both the business and the export business, and records the information on the block chain;
the third item:
the step S4 specifically includes the steps of:
s41, the exporter node applies for renting ships and booking warehouses to the export side logistics node (the ship company), the exporter fills detailed information related to the transportation of goods on the consignment contract arranged on the block chain, and the export side logistics node (the ship company) sends the detailed information to the block chain after signing and uploads the detailed information to the block chain;
s42, the outlet side logistics receives the consignment contract, the order is confirmed to be received, signature is carried out on the order, and the signature is written into a block chain;
s43, the outlet side logistics deploy a goods loading bill on the block chain and sign and send the goods loading bill to an outlet business node;
and S44, the exporter node correctly fills information on the loading bill, including detailed addresses of consignees, names of destination ports, specific names of cargos, detailed numbers, weights, sizes, shipping deadlines, settlement periods, whether to transfer ships or carry in batches, restricted transportation terms and other cautions, sends the information to the exporter logistics node, and the exporter logistics node signs and writes the information into a block chain after confirming that the information is correct.
Further, at least one of the following is included:
the first item:
the step S5 specifically includes the steps of:
s51, the exporter node submits a check application to the exporter commodity inspection bureau node, an export check application form (commodity check application form) is deployed on the block chain, and the signature is confirmed and then sent to the exporter commodity inspection bureau node and recorded on the block chain;
s52, after the commodity inspection bureau confirms that the commodity is inspected to be qualified, signature confirmation is carried out on the commodity inspection qualified application table, a commodity inspection qualified certificate signature confirmation is issued and recorded on the block chain, and an export merchant is informed;
the second term is:
the step S6 specifically includes the steps of:
s61, the export business node applies for an enterprise allowed export certificate to the export side business office node, and sends a business inspection qualified certificate and a policy to the business office after signing;
s62, after the policy and business bureau verifies the policy and business inspection report, issuing an enterprise allowed export certificate, uploading the allowed export certificate to a block chain, and sending an export node after signature;
the third item:
the step S7 specifically includes the steps of:
s71, an exporter logistics (a carrier) informs an exporter to apply for customs declaration before shipping, an exporter node applies for customs declaration to an exporter customs after receiving the notification, (a commodity inspection qualified certificate, an export permission certificate, a loading bill, a commercial invoice, a packing bill and the like) deploys a customs declaration application form (export) on a block chain, and a signature is confirmed and recorded on the block chain and then is sent to the exporter customs;
s72, the customs of the exit side receives the inspection notice and then carries out on-site inspection, the commodity inspection receipt is determined to be in accordance with the actual goods and the exit condition, a customs release notice (exit) is issued and signed, the signature is sent to the logistics node of the exit side, and the signature is written into the block chain after the signature is completed;
and S73, after the outlet side logistics node receives the customs clearance notice, confirming the signature and writing the signature into the block chain. After receiving the goods, generating a formal bill of lading, and sending the bill of lading to a merchant after signing;
s74, after receiving the formal bill extraction, the exporter node confirms that no mistake exists, signs, writes the signature into a block chain, and sends a shipping notice to the importer; (including notification of detailed shipment of the goods for the purpose of preparing the importer for payment and receipt).
Further, at least one of the following is included:
the first item:
the step S8 specifically includes the steps of:
s81, after receiving the bill of lading, the exporter uploads the signature to a block chain after confirmation, and applies for an export foreign exchange verification and sales bill to an export foreign exchange office;
s82, after receiving the application, the foreign exchange office of the exit side sends a collection verification and cancellation order to the exit merchant after checking and approving, records the information on the block chain, and applies for the export foreign exchange verification and cancellation order to the foreign exchange office of the exit side;
the second term is:
the step S11 specifically includes the steps of:
s110, the tax department transfers the refund amount applied by the export business to the bank node within the set time, provides a income refund book and records the information on the block chain;
and S111, after receiving the refund tax, the bank node records the remittance information to the block chain.
Further, the step S9 specifically includes the steps of:
s91, an exporter submits an export bill (including a commodity inspection bill, an invoice, a customs clearance bill and the like) to an exporter tax bureau node and applies for export tax refund;
and S92, the exporter tax bureau node examines and verifies export bills (including business inspection, invoices, customs release notes and the like) of the exporter node, processes export tax refund after the confirmation of validity, and sends the export tax refund certificate to the block chain.
Further, in step S92, the exporter tax bureau node reviews the export ticket of the exporter node, and handles export tax refund after confirming that the export ticket is legal, which specifically includes the steps of:
s921, setting corresponding evaluation indexes and corresponding weights according to policies of export tax refunds and risk management needs, wherein each evaluation index is further provided with a plurality of standard grades, and each standard grade is correspondingly provided with a corresponding score;
s922, establishing a judgment function:
Figure BDA0002926257240000061
wherein, x is the sum of the scores obtained by the evaluation indexes of the exporter nodes, if the sum of the scores is lower than 40, the exporter tax bureau nodes determine that tax refund is not allowed, otherwise, tax refund is allowed, and the evaluation indexes and the corresponding weights thereof can be changed according to policy and risk management requirements.
Further, the step S10 specifically includes the steps of:
s101, an export merchant node uploads an export bill and a tax refund application book to a block chain of a block, and applies for export tax refund short-term loan to a bank;
s102, after receiving the application, the bank node verifies the bill, measures the risk, handles export tax refund financing loan for the exporter node according to the business process, and records the loan information on a block chain;
s103, after receiving the loan, the export merchant node records the remittance information to the block chain.
Further, in step s102, after receiving the application, the bank node verifies the bill and measures the risk, specifically including the steps of:
s1021, establishing an export tax refunding risk measurement model aiming at an export business node, wherein the export tax refunding risk measurement model comprises N risk management indexes, and each type of risk management index comprises a corresponding monitoring mode, a risk direction and a vectorization value;
s1022, constructing an NxN-dimensional matrix by corresponding risk management indexes, wherein the value is (1, N-1);
and S1023, classifying and identifying whether the export return tax risk problem exists in the export business node by adopting a non-parameter support vector machine algorithm SVM.
Another aspect 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, wherein the processor implements the block chain based export tax refunding 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, the apparatus on which the storage medium is located is controlled to execute the export tax refunding and financing method based on the block chain.
The invention has the following beneficial effects:
the export tax refunding financing method based on the block chain completely publishes the information on the whole industry block chain on the block chain through the block chain, improves the true transparency of the information through repeated confirmation of various organizations, utilizes the block chain data to carry out machine learning risk modeling, constructs the risk control model of export tax refunding loan, opens up a data island of a supervision department, ensures the authenticity and non-tamper of the data through the block chain cryptography principle and the chain structure, and reduces the problems of low efficiency and export tax fraud caused by information asymmetry. The block chain provides a bookkeeping and transaction processing system, replaces the time of occupying a large amount of manual comparison receipts in the traditional export tax refund financing business process, realizes the automatic execution of the export tax refund financing business, reduces the manual comparison process, reduces the labor and material cost, reduces the operational risk, simultaneously promotes the financing efficiency, compresses the business execution time, and shortens the cash flow turnover period. Aiming at the problems that different entities respectively store respective information, seriously lack transparency, time cost and money cost are high in the traditional mode, the method records the information of all participating main bodies on a block chain, shares supervision data, is convenient for systematically measuring risks, deepens the trust degree among the participating main bodies, and avoids false cheating behaviors such as false orders, forged certificates and the like which possibly occur in export tax refunding and financing business.
In addition to the objects, features and advantages described above, other objects, features and advantages of the present invention are also provided. The present invention will be described in further detail below with reference to the accompanying drawings.
Drawings
The accompanying drawings, which are incorporated in and constitute a part of this application, illustrate embodiments of the invention and, together with the description, serve to explain the invention and not to limit 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 the export tax refund financing method based on the block chain according to the preferred embodiment of the present invention.
Fig. 3 is a flow chart of the export tax refunding and financing method based on the block chain according to the preferred embodiment of the invention.
FIG. 4 is a timing diagram illustrating an export tax refunding method based on a blockchain according to another preferred embodiment of the present invention.
Detailed Description
It should be noted that the embodiments and features of the embodiments in the present application may be combined with each other without conflict. The present invention will be described in detail below with reference to the embodiments with reference to the attached drawings.
For the convenience of understanding, the following explains the multi-party nodes and technical terms involved in the blockchain network in the export tax refunding financing method based on blockchains.
The block chain technology is a distributed book technology which connects blocks in sequence according to a time sequence, combines the blocks into a chain data structure, distributes and uniformly stores the data in each participant, and ensures that the data cannot be falsified and forged in a cryptographic mode. The technology provides a mechanism for the exchange of trusted information with value delivery in an environment without evidence of authority center witness.
The intelligent contract technology is essentially a program written in a certain computing programming language, which is stored in a container provided by a blockchain system and automatically runs under the trigger of a certain external or internal condition. The intelligent contract is reflected in the real world, the rules in the real world are realized by using a computer language, the machine is ensured to automatically execute the preset intelligent contract calculation under certain conditions, and the rules cannot be tampered once fixed.
The private database refers to a set of actual private data and a hash value of the private data (the hash value is protected by a random salt) in a blockchain. The private data is stored on a private database of the authorized organization node, the private data can be accessed by the authorized organization node, and the sequencing node cannot influence the private database and cannot see the private data. The hash value of the private data is endorsed and sorted and then written into an account book of each node on the block chain, and the hash value serving as a transaction certificate can be used for state verification.
The asymmetric encryption technology is different from symmetric encryption, keys used in the encryption and decryption processes of the asymmetric encryption are different and are divided into a public key and a private key, when the public key is used for encrypting data, only the corresponding private key can be used for decrypting the data, when the private key is used for encrypting the data, only the corresponding public key can be used for decrypting the data, and the currently frequently used asymmetric encryption algorithms include an RSA algorithm and an elliptic curve algorithm (ECSDA).
The Hash algorithm is a very basic and important computer algorithm, and can map binary plaintext strings of any length into binary strings (Hash values) of a shorter fixed length, and different plaintext is difficult to map into the same Hash value. An excellent Hash algorithm can implement the following functions: forward fast, reverse difficult, input sensitive, collision avoidance, and therefore, the Hash algorithm is also called fingerprint (fingerprint) or digest (digest).
The identity verification adopts a digital signature technology to realize the reliable identity authentication, the digital signature utilizes the principle of cryptography, has uniqueness relative to a signer during use, and is computationally infeasible to forge a digital signature, so that the real identity of the signer can be identified through the digital signature, and the identity cannot be repudiated.
Aiming at the defects in the prior art, the technical scheme adopted by the application 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 multiple nodes not only effectively reduces the risk of document counterfeiting, but also improves the verification efficiency. And meanwhile, the block chain feeds back and records the information flow in the trade process in real time, so that the risk of export tax return and counterfeiting is further reduced, wherein each node related by the application comprises:
1. and (4) an export business node: also called as supplier or shipper, and generally refers to units such as foreign trade companies and manufacturing enterprises which have the right to handle export business;
2. import merchant node: the system refers to enterprises or businessmen engaged in import trade, which purchase goods from abroad and then sell the goods to industrial and mining enterprises, wholesalers and retailers in the country; or processed or stored slightly and then transferred to other countries or regions;
3. the exit side business inspection office node: a detection mechanism for indicating that the oral party is responsible for checking whether the commodity meets the export requirement;
4. and the node of the export side business bureau: the system refers to a working department of government governing market supervision and administrative law enforcement, and is mainly responsible for auditing whether an export enterprise has export rights and is in an operation state in the import and export trade business.
5. Exporter insurance company node: points out companies that offer insurance services for freight transportation, etc. by the mouth;
6. export side customs node: the customs of the customs department who points out the oral prescription is responsible for auditing and checking the mechanism for issuing the pass of the goods;
7. exit side logistics node: the method indicates that the oral side is at least engaged in transportation (including transport agency and goods express) or warehousing an operation business, 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, has an information management system adaptive to the business of the oral side, and is an economic organization for independently accounting and independently bearing civil responsibility;
8. egress-side foreign exchange management office node: the main responsibilities are market admission, management after admission, data statistics and inspection penalties. And (3) formulating regulations in the foreign exchange field, supervising market participants such as banks and the like, maintaining stable market, providing proper guidance when necessary, counting market data and publishing the data according to certain rules.
9. Exporter tax office node: the main duty is responsible for collecting various taxes including business tax, city construction tax, tax title, real estate tax, land increment tax, resource tax, personal income tax, enterprise income tax, etc., besides tax collection, the national tax administration also has the functions of drafting tax law draft and enforcement rules, proposing tax policy suggestions, developing international exchange and cooperation in tax field, etc.
10. Exporter financial institution node (bank): the bank department is responsible for business activities such as liability business, asset business, intermediate business and the like which are engaged in by taking bank and (non-bank) financial institution clients as service objects and applying the resources of the bank to obtain comprehensive benefits.
Before the implementation of 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, each node needs to define its own private database, install the corresponding chain code (i.e. intelligent contract), and the network structure and the private databases owned by each node are described as follows:
private database and linked database descriptions:
private data PDC 1: and the export enterprise node and the bank node share a private database for storing business information of both parties.
Description of functions of the intelligent contract:
intelligent contracts ST 1: the export enterprise node is used for applying for the chain code of export tax refund financing.
Intelligent contracts ST 2: the tax bureau node is used for issuing chain codes of export tax refund proofs. Intelligent contracts ST 1:
intelligent contracts ST 3: the foreign exchange office node is used for issuing chain codes for receiving and verifying the sales order.
Intelligent contracts ST 4: and the commodity inspection bureau node is used for issuing the chain code of the commodity inspection qualified certificate.
Intelligent contracts ST 5: the bank node is used for carrying out financing evaluation and issuing chain codes of financing loan.
Intelligent contracts ST 6: and the commodity inspection bureau node is used for issuing the chain code of the customs release order.
The blockchain ledger of the present invention comprises two components, a world state and a blockchain. The world state is a database used for storing a set of current states of the accounts, namely the condition that all accounts hold accounts receivable; the blockchain is a transaction log that records all changes that contribute to the current world state, i.e., the flow records between all accounts. Transactions recorded in the blockchain change the state of certain accounts, and thus change the world state of the ledger.
As shown in fig. 3, a preferred embodiment of the present invention provides an export tax refunding financing method based on a block chain, comprising the steps of:
s1, the import merchant node and the export merchant node record the agreed trade contract on the block chain and sign and confirm the contract;
s2, after the exporter node prepares the goods, generating export commercial invoice and packing list file signature confirmation to be recorded on the block chain and informing the importer node, and after the importer node checks the goods without errors, the signature confirmation is carried out;
s3, after recording the insurance information on the block chain, the import business node and the export business node, the export business node invests the insurance to the insurance company node of the export party, signs the relevant insurance information and sends the insurance information to the import business node and the export business node;
s4, the exporter node and the exporter logistics node sign the detailed information of the goods transportation according to the consignment contract deployed on the block chain and write the information into the block chain;
s5, the outlet side commodity inspection office node confirms the outlet side commodity inspection node signature and records the outlet side commodity inspection application table on the block chain, and records the result on the block chain after signing, and informs the outlet side commodity inspection office node;
s6, the exporter ' S business bureau node signs and confirms the exporter ' S node signature and records the qualified commodity inspection certificate and the policy on the block chain, then records the certificate on the block chain, and informs the exporter ' S node;
s7, the exporter customs node signs the customs clearance notice and records the customs clearance notice to the block chain after confirming the export merchant node signature and recording the customs clearance request form on the block chain, and notifies the exporter logistics node, and the exporter node sends a shipping notice form to the importer node after receiving the formal bill extraction signature generated by the exporter logistics node and recording the formal bill extraction notice to the block chain;
s8, the exporter foreign exchange office node verifies the export merchant node signature and uploads the export foreign exchange verification and verification bill to the block chain, and then sends a collection verification and verification bill to the exporter and records the information on the block chain;
s9, the exporter tax bureau node checks and signs the export bill submitted by the exporter node and sends the export tax refund certificate to the block chain;
s10, after verifying the export tax refund short-term loan application submitted by the export merchant node and carrying out risk measurement, the bank node processes export tax refund financing loan for the export merchant node and records the loan information on the block chain, and after receiving the loan, the export merchant node records the remittance information on the block chain;
s11, the exporter tax bureau node transfers the export refund amount applied by the exporter enterprise to the bank node in the set time, issues the income refund book and records the transfer information on the block chain, and the bank node records the remittance information on the block chain after receiving the export refund amount.
According to the export tax refunding financing method based on the block chain, information on the whole industrial block chain is completely published on the block chain through the block chain, the true transparency of the information is improved through repeated confirmation of various mechanisms, machine learning risk modeling is carried out by utilizing block chain data, a risk control model of export tax refunding loan is built, a data island at a supervision department is cleared, authenticity and impossibility of the data are guaranteed through the block chain cryptography principle and the chain structure, and the problems of low efficiency and export tax fraud caused by information asymmetry are reduced. The block chain provides a bookkeeping and transaction processing system, replaces the time of occupying a large amount of manual comparison receipts in the traditional export tax refund financing business process, realizes the automatic execution of the export tax refund financing business, reduces the manual comparison process, reduces the labor and material cost, reduces the operational risk, simultaneously promotes the financing efficiency, compresses the business execution time, and shortens the cash flow turnover period. Aiming at the problems that different entities respectively store respective information, seriously lack transparency, time cost and money cost are high in the traditional mode, the method records the information of all participating main bodies on a block chain, shares supervision data, is convenient for systematically measuring risks, deepens the trust degree among the participating main bodies, and avoids false cheating behaviors such as false orders, forged certificates and the like which possibly occur in export tax refunding and financing business.
In a preferred embodiment of the present invention, the step S1 specifically includes the steps of:
s11, after trading details of the import and export merchant nodes are in good quantity on line, the import merchant starts to deploy trade contracts on the block chain, the import merchant plans the trade contracts according to the agreement achieved on line, encrypts the abstract of the trade contract by using a private key of the import merchant and sends the abstract to the export merchant, and records the abstract to the block chain;
and S12, the export merchant node verifies by using the public key of the import merchant node, determines that the trade contract is drawn by the import merchant node and the content of the trade contract is correct, and performs signature confirmation by using the private key of the export merchant node.
In a preferred embodiment of the present invention, the step S3 specifically includes the steps of:
s31, after the import and export parties determine specific insurable items, drawing up the insurable items and recording information to a block chain;
s32, the exporter node applies insurance to an exporter (and attaches relevant certificates such as commercial invoices and the like), the exporter insurance generates a policy, and the policy is signed and then sent to the exporter node;
and S33, the insurance company sends the effective policy information to both the business and the export business and records the information on the block chain.
In a preferred embodiment of the present invention, the step S4 specifically includes the steps of:
s41, the exporter node applies for renting ships and booking warehouses to the export side logistics node (the ship company), the exporter fills detailed information related to the transportation of goods on the consignment contract arranged on the block chain, and the export side logistics node (the ship company) sends the detailed information to the block chain after signing and uploads the detailed information to the block chain;
s42, the outlet side logistics receives the consignment contract, the order is confirmed to be received, signature is carried out on the order, and the signature is written into a block chain;
s43, the outlet side logistics deploy a goods loading bill on the block chain and sign and send the goods loading bill to an outlet business node;
and S44, the exporter node correctly fills information on the loading bill, including detailed addresses of consignees, names of destination ports, specific names of cargos, detailed numbers, weights, sizes, shipping deadlines, settlement periods, whether to transfer ships or carry in batches, restricted transportation terms and other cautions, sends the information to the exporter logistics node, and the exporter logistics node signs and writes the information into a block chain 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 submits a check application to the exporter commodity inspection bureau node, an export check application form (commodity check application form) is deployed on the block chain, and the signature is confirmed and then sent to the exporter commodity inspection bureau node and recorded on the block chain;
s52, after the commodity inspection bureau confirms that the commodity is inspected to be qualified, signature confirmation is carried out on the commodity inspection qualified application table, a commodity inspection qualified certificate signature confirmation is issued and recorded on the block chain, and an export merchant is informed;
in a preferred embodiment of the present invention, the step S6 specifically includes the steps of:
s61, the export business node applies for an enterprise allowed export certificate to the export side business office node, and sends a business inspection qualified certificate and a policy to the business office after signing;
s62, after the policy and business bureau verifies the policy and business inspection report, issuing an enterprise allowed export certificate, uploading the allowed export certificate to a block chain, and sending an export node after signature;
in a preferred embodiment of the present invention, the step S7 specifically includes the steps of:
s71, an exporter logistics (a carrier) informs an exporter to apply for customs declaration before shipping, an exporter node applies for customs declaration to an exporter customs after receiving the notification, (a commodity inspection qualified certificate, an export permission certificate, a loading bill, a commercial invoice, a packing bill and the like) deploys a customs declaration application form (export) on a block chain, and a signature is confirmed and recorded on the block chain and then is sent to the exporter customs;
s72, the customs of the exit side receives the inspection notice and then carries out on-site inspection, the commodity inspection receipt is determined to be in accordance with the actual goods and the exit condition, a customs release notice (exit) is issued and signed, the signature is sent to the logistics node of the exit side, and the signature is written into the block chain after the signature is completed;
and S73, after the outlet side logistics node receives the customs clearance notice, confirming the signature and writing the signature into the block chain. After receiving the goods, generating a formal bill of lading, and sending the bill of lading to a merchant after signing;
s74, after receiving the formal bill extraction, the exporter node confirms that no mistake exists, signs, writes the signature into a block chain, and sends a shipping notice to the importer; (including notification of detailed shipment of the goods for the purpose of preparing the importer for payment and receipt).
In a preferred embodiment of the present invention, the step S8 specifically includes the steps of:
and S81, after receiving the bill of lading, the exporter uploads the signature to the block chain after confirmation, and applies for an export foreign exchange verification and sales bill to an export foreign exchange office.
S82, after receiving the application, the foreign exchange office of the exit side sends a collection verification and cancellation order to the exit merchant after checking and approving, records the information on the block chain, and applies for the export foreign exchange verification and cancellation order to the foreign exchange office of the exit side;
in a preferred embodiment of the present invention, the step S11 specifically includes the steps of:
s110, the tax department transfers the refund amount applied by the export business to the bank node within the set time, provides a income refund book and records the information on the block chain;
and S111, after receiving the refund tax, the bank node records the remittance information to the block chain.
In a preferred embodiment of the present invention, the step S9 specifically includes the steps of:
and S91, submitting export bills (including business inspection, invoices, customs release notes and the like) to an exporter tax bureau node by an exporter and applying for export tax refund.
And S92, the exporter tax bureau node examines and verifies export bills (including business inspection, invoices, customs release notes and the like) of the exporter node, processes export tax refund after the confirmation of validity, and sends the export tax refund certificate to the block chain.
In a preferred embodiment of the present invention, in step S92, the exporter tax bureau node reviews the export ticket of the exporter node, and handles export tax refund after confirming that the export ticket is legal, which specifically includes the steps of:
s921, setting corresponding evaluation indexes and corresponding weights according to policies of export tax refund and risk management needs, where each evaluation index further has a plurality of standard grades, and each standard grade is correspondingly provided with a corresponding score, in this embodiment, the evaluation indexes include a foreign exchange grade, a credit rating, an admission grade, a product category, whether to refer to, and the weights are 20%, 40%, 10%, 20%, and 10%, respectively, and the standard grades include preferred, general, and risk, and are specifically shown in table 1:
table 1: export tax refund and financing joint risk rating table under block chain:
Figure BDA0002926257240000171
s922, establishing a judgment function:
Figure BDA0002926257240000172
wherein, x is the sum of the scores obtained by the evaluation indexes of the exporter nodes, if the sum of the scores is lower than 40, the exporter tax bureau nodes determine that tax refund is not allowed, otherwise, tax refund is allowed, and the evaluation indexes and the corresponding weights thereof can be changed according to policy and risk management requirements.
In a preferred embodiment of the present invention, the step S10 specifically includes the steps of:
and S101, uploading the export bill and the tax refund application book to a block chain of the block by the export business node, and applying for export tax refund short-term loan to the bank.
S102, after receiving the application, the bank node verifies the bill, measures the risk, handles export tax refund financing loan for the exporter node according to the business process, and records the loan information on a block chain;
s103, after receiving the loan, the export merchant node records the remittance information to the block chain.
In a preferred embodiment of the present invention, in step s102, after receiving the application, the bank node verifies the bill and measures the risk, which specifically includes the steps of:
s1021, an export tax refunding risk measurement model for the export business node is established, the export tax refunding risk measurement model comprises 11 risk management indexes including foreign exchange key supervision enterprises, customs key supervision enterprises and the like, each type of risk management index comprises a corresponding monitoring mode, a risk direction and a vectorization value, and the specific table is shown in Table 2:
table 2: risk measurement model for exit tax refund of bank
Figure BDA0002926257240000181
S1022, constructing an 11 x 11 dimensional matrix by corresponding risk management indexes, wherein the value is (1, 10);
and S1023, classifying and identifying whether the export return tax risk problem exists in the export business node by adopting a non-parameter support vector machine algorithm SVM.
In this embodiment, the SVM algorithm segments 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 model1，...，x11Respectively correspond to the risk management indexes 1-11 (foreign exchange key supervision enterprises, customs key supervision enterprises, etc.) in the table above
The value taking method comprises the following steps:
Figure BDA0002926257240000191
the data set is first divided into two parts, where the first type is a training data set, yiAre all definite, each yiRepresenting whether the actual condition is violated under the 11 risk variable measures, parameters w and b of the hyperplane are solved through training, and then a second part of test data is brought into test to determine whether the test is accurate.
The model is briefly described below for selected indices herein:
for a two-class sample set D { (x)1，y1)，...，(xn，yn) Where n is the sample size and x is the eigenvector x ═ x (x)1...，x11)TThese 11 indices are the risk indices obtained by the blockchain union system, yiIs marked for classification (y)iE { -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, i.e. optimization constraint problem
Figure BDA0002926257240000192
st yi(wxi+b)-1≥0(i＝1，2，3，...，n)
Constructing the lagrangian function transforms the problem into:
Figure BDA0002926257240000193
Figure BDA0002926257240000194
ai≥0(i＝1，2，...，n)
wherein, aiLagrange multipliers for each constraint in the formula, ai *For the optimal solution satisfying the condition, the prediction function with the corresponding training point as the support vector SV. is:
f(x)＝sgn{ai *yi(xi，x)+b*}
wherein the content of the first and second substances,
Figure BDA0002926257240000201
is a classification threshold.
For lineIn the case of irrelative sex, a relaxation variable xi is introduced into the formulaiAnd a penalty parameter P, the optimization problem is as follows:
Figure BDA0002926257240000202
st yi(wxi+b)-1-ξi≥0(i＝1，2，3，...，n)
0≤ai≤p(i＝1，2，...，n)
for the nonlinear separable case, a kernel function is added to the dual programming, namely:
Figure BDA0002926257240000203
Figure BDA0002926257240000204
0≤ai≤p(i＝1，2，...，n)
Figure BDA0002926257240000205
wherein K (x)iX) is a kernel function, the commonly used kernel functions include a polynomial kernel function and a Radial Basis Function (RBF) kernel function, and the embodiment selects the polynomial kernel function in a specific form:
K(xi，x)＝(xixi+1)d。
as shown in fig. 4, another preferred embodiment of the present invention further provides a block chain-based export tax refunding financing method, including the steps of:
s1, after trading details of an import merchant node and an export merchant node are in good agreement on line, a trading contract is deployed on a block chain, the import merchant draws up the trading contract according to an agreement achieved by the import merchant on line, encrypts and sends an abstract of the trading contract by using a private key of the import merchant to the export merchant, and records the abstract of the trading contract on the block chain;
s2, the export merchant node verifies by using the public key of the import merchant node, determines that the trade contract is drawn by the import merchant node and the content of the trade contract is correct, and performs signature confirmation by using the private key of the export merchant node;
s3, after the exporter node prepares the goods, generating export commercial invoice and packing list file signature confirmation to be recorded on the block chain and informing the importer node, and after the importer node checks the goods without errors, the signature confirmation is carried out;
s4, after the import and export parties determine specific insurable items, drawing up the insurable items and recording information to the block chain;
s5, the exporter node applies insurance to the exporter (and attaches relevant certificates such as commercial invoices and the like), the exporter insurance generates a policy, and the policy is signed and then sent to the exporter node;
s6, the insurance company sends the effective policy information to both the business and the export business, and records the information on the block chain;
s7, the exporter node applies for renting ships and booking warehouses to the export side logistics node (the ship company), the exporter fills detailed information related to the transportation of the goods on the consignment contract arranged on the block chain, and the export side logistics node (the ship company) sends the detailed information to the block chain after signing and uploads the detailed information to the block chain;
s8, the logistics of the exporter receives the consignment contract, the order is confirmed to be received, the signature is carried out on the order, and the signature is written into the block chain;
s9, deploying a goods bill on a block chain and signing and sending the goods bill to an export business node by an export side logistics;
s10, the exporter node correctly fills information on the loading bill, wherein the information comprises detailed addresses of consignees, names of destination ports, specific names of cargos, detailed numbers, weight, size, shipping deadline and settlement period, whether to transfer ships or carry the cargos in batches, restricted transportation terms and other cautions, and sends the information to the exporter logistics node, and the exporter logistics node signs and writes the information into a block chain after confirming that the information is correct;
s11, the exporter node submits a check application to the exporter commodity inspection bureau node, an export check application form (commodity check application form) is deployed on the block chain, and the signature is confirmed and then sent to the exporter commodity inspection bureau node and recorded on the block chain;
s12, after the commodity inspection bureau confirms that the commodity is inspected to be qualified, signature confirmation is carried out on the commodity inspection qualified application form, a commodity inspection qualified certificate signature confirmation is issued and recorded on the block chain, and an export merchant is informed;
s13, the export business node applies for an enterprise allowed export certificate to the export side business office node, and sends the commodity inspection qualified certificate and the insurance policy to the business office after signature;
s14, after verifying the policy and the business inspection report, the business bureau issues an enterprise allowed export certificate, uploads the allowed export certificate to a block chain, and sends the given export node after signature;
s15, the exporter logistics (shipper) informs the exporter to apply for customs declaration before shipping, the exporter node applies for customs declaration to the exporter customs after receiving the notification, (commodity inspection qualified certificate, export approval, bill of lading, commercial invoice, packing bill and the like) deploys a customs declaration application form (export) on the block chain, and the signature is confirmed and recorded on the block chain and then is sent to the exporter customs;
s16, the customs of the outlet side receives the inspection notice and then carries out on-site inspection, the commodity inspection receipt is determined to be in accordance with the actual goods and the outlet condition, a customs release notice (outlet) is issued and signed, the signature is sent to the logistics node of the outlet side, and the signature is written into the block chain after the signature is completed;
and S17, after receiving the customs clearance notification, the logistics node of the exit party confirms the signature and writes the signature into the block chain. After receiving the goods, generating a formal bill of lading, and sending the bill of lading to a merchant after signing;
s18, after receiving the formal bill extraction, the exporter node confirms that no mistake exists, signs, writes the signature into a block chain, and sends a shipping notice to the importer; (including notification of detailed shipment of the goods for the purpose of preparing the importer for payment and receipt);
s19, after receiving the bill of lading, the exporter confirms that the signature is uploaded to the block chain, and applies for an export foreign exchange verification and sales bill to an export foreign exchange office;
s20, after receiving the application, the foreign exchange office of the exit side sends a collection, verification and cancellation bill to the exit merchant after checking and approving, records the information on the block chain, and applies for the export foreign exchange, verification and cancellation bill to the foreign exchange office of the exit side;
s21, an exporter submits export bills (including business inspection, invoices, customs release notes and the like) to an exporter tax bureau node and applies for export tax refund;
s22, the exporter tax bureau node examines and verifies export bills (including business inspection, invoices, customs release notes and the like) of the exporter node, processes export tax refund after the confirmation of validity, and sends an export tax refund certificate to a block chain;
s23, the export merchant node uploads the export bill and the tax refund application book to a block chain of the block, and applies for export tax refund short-term loan to the bank;
s24, after receiving the application, the bank node verifies the bill, measures the risk, handles export tax refund financing loan for the exporter node according to the business process, and records loan information on a block chain;
and S25, after receiving the loan, the export merchant node records the remittance information to the block chain.
S26, the tax department transfers the refund amount applied by the export business to the bank node within the set time, provides a income refund book and records the information on the block chain;
and S27, after receiving the refund tax payment, the bank node records the remittance information to the block chain.
Another preferred embodiment of the present invention provides an electronic device, which includes a memory, a processor, and a computer program stored in the memory and executable on the processor, wherein the processor executes the computer program to implement the export tax refunding and financing method based on block chains as described in the above embodiments.
Another preferred embodiment of the present invention provides a storage medium, where the storage medium includes a stored program, and when the program runs, the apparatus on which the storage medium is located is controlled to execute the export tax refunding method based on the block chain according to the above embodiment.
In conclusion, the invention constructs a risk control model of export tax refund loan, breaks through a data island at a supervision department, and ensures the authenticity and non-tampering of data through a block chain cryptography principle and a chain structure. The deployment of the intelligent contract saves the time of manual comparison, improves the verification efficiency and reduces the operational risk. And meanwhile, the block chain feeds back and records the information flow in the trade process in real time, so that the risk of export tax return 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 different than presented herein.
The functions of the method of the present embodiment, if implemented in the form of software functional units and sold or used as independent products, may be stored in one or more storage media readable by a computing device. Based on such understanding, part of the contribution of the embodiments of the present invention to the prior art or part of the technical solution may be embodied in the form of a software product stored in a storage medium and including instructions for causing a computing device (which may be a personal computer, a server, a mobile computing device, a network device, or the like) 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 U-disk, a removable hard disk, a Read-Only Memory (ROM), a Random Access Memory (RAM), a magnetic disk or an optical disk, and other various media capable of storing program codes.
The above description is only a preferred embodiment of the present invention and is not intended to limit the present invention, and various modifications and changes may be made by those skilled in the art. Any modification, equivalent replacement, or improvement made within the spirit and principle of the present invention should be included in the protection scope of the present invention.

Claims (10)

1. An export tax refunding and financing method based on a block chain is characterized by comprising the following steps:
s1, the import merchant node and the export merchant node record the agreed trade contract on the block chain and sign and confirm the contract;
s2, after the exporter node prepares the goods, generating export commercial invoice and packing list file signature confirmation to be recorded on the block chain and informing the importer node, and after the importer node checks the goods without errors, the signature confirmation is carried out;
s3, after recording the insurance information on the block chain, the import business node and the export business node, the export business node invests the insurance to the insurance company node of the export party, signs the relevant insurance information and sends the insurance information to the import business node and the export business node;
s4, the exporter node and the exporter logistics node sign the detailed information of the goods transportation according to the consignment contract deployed on the block chain and write the information into the block chain;
s5, the outlet side commodity inspection office node confirms the outlet side commodity inspection node signature and records the outlet side commodity inspection application table on the block chain, and records the result on the block chain after signing, and informs the outlet side commodity inspection office node;
s6, the exporter ' S business bureau node signs and confirms the exporter ' S node signature and records the qualified commodity inspection certificate and the policy on the block chain, then records the certificate on the block chain, and informs the exporter ' S node;
s7, the exporter customs node signs the customs clearance notice and records the customs clearance notice to the block chain after confirming the export merchant node signature and recording the customs clearance request form on the block chain, and notifies the exporter logistics node, and the exporter node sends a shipping notice form to the importer node after receiving the formal bill extraction signature generated by the exporter logistics node and recording the formal bill extraction notice to the block chain;
s8, the exporter foreign exchange office node verifies the export merchant node signature and uploads the export foreign exchange verification and verification bill to the block chain, and then sends a collection verification and verification bill to the exporter and records the information on the block chain;
s9, the exporter tax bureau node checks and signs the export bill submitted by the exporter node and sends the export tax refund certificate to the block chain;
s10, after verifying the export tax refund short-term loan application submitted by the export merchant node and carrying out risk measurement, the bank node processes export tax refund financing loan for the export merchant node and records the loan information on the block chain, and after receiving the loan, the export merchant node records the remittance information on the block chain;
s11, the exporter tax bureau node transfers the export refund amount applied by the exporter enterprise to the bank node in the set time, issues the income refund book and records the transfer information on the block chain, and the bank node records the remittance information on the block chain after receiving the export refund amount.
2. The blockchain-based export tax refund financing method according to claim 1, characterized by comprising at least one of:
the first item:
the step S1 specifically includes the steps of:
s11, after trading details of the import and export merchant nodes are in good quantity on line, the import merchant starts to deploy trade contracts on the block chain, the import merchant plans the trade contracts according to the agreement achieved on line, encrypts the abstract of the trade contract by using a private key of the import merchant and sends the abstract to the export merchant, and records the abstract to the block chain;
s12, the export merchant node verifies by using the public key of the import merchant node, determines that the trade contract is drawn by the import merchant node and the content of the trade contract is correct, and performs signature confirmation by using the private key of the export merchant node;
the second term is:
the step S3 specifically includes the steps of:
s31, after the import and export parties determine specific insurable items, drawing up the insurable items and recording information to a block chain;
s32, the exporter node applies insurance to an exporter, attaches relevant certificates such as commercial invoices and the like, generates a policy by the exporter insurance, and sends the policy to the exporter node after signing;
s33, the insurance company sends the effective policy information to both the business and the export business, and records the information on the block chain;
the third item:
the step S4 specifically includes the steps of:
s41, the exporter node applies for renting a ship and booking a bin to the exporter logistics node, the consignment contract deployed on the block chain by the exporter is filled with detailed information related to the cargo transportation, and the exporter logistics node is sent out after signing and uploaded to the block chain;
s42, the outlet side logistics receives the consignment contract, the order is confirmed to be received, signature is carried out on the order, and the signature is written into a block chain;
s43, the outlet side logistics deploy a goods loading bill on the block chain and sign and send the goods loading bill to an outlet business node;
and S44, the exporter node correctly fills information on the loading bill, including detailed addresses of consignees, names of destination ports, specific names of cargos, detailed numbers, weights, sizes, shipping deadlines, settlement periods, whether to transfer ships or carry in batches, restricted transportation terms and other cautions, sends the information to the exporter logistics node, and the exporter logistics node signs and writes the information into a block chain after confirming that the information is correct.
3. The blockchain-based export tax refund financing method according to claim 1, characterized by comprising at least one of:
the first item:
the step S5 specifically includes the steps of:
s51, the export business node puts forward a check application to the export business inspection bureau node, deploys an export check application table on the block chain, sends the check application table to the export business inspection bureau node after signature confirmation and records the check application table on the block chain;
s52, after the commodity inspection bureau confirms that the commodity is inspected to be qualified, signature confirmation is carried out on the commodity inspection qualified application table, a commodity inspection qualified certificate signature confirmation is issued and recorded on the block chain, and an export merchant is informed;
the second term is:
the step S6 specifically includes the steps of:
s61, the export business node applies for an enterprise allowed export certificate to the export side business office node, and sends a business inspection qualified certificate and a policy to the business office after signing;
s62, after the policy and business bureau verifies the policy and business inspection report, issuing an enterprise allowed export certificate, uploading the allowed export certificate to a block chain, and sending an export node after signature;
the third item:
the step S7 specifically includes the steps of:
s71, the export side logistics informs the exporter to apply for customs before shipment, the exporter node applies for customs to the exporter customs after receiving the notification, a customs application form is deployed on the block chain, and the signature is confirmed and recorded to the block chain and then sent to the exporter customs;
s72, the customs of the exit side receives the inspection notice and then carries out on-site inspection, the commodity inspection receipt is determined to be in accordance with the actual goods and the exit condition, the customs release notice and the signature are issued and sent to the logistics node of the exit side, and the block chain is written after the signature is completed;
and S73, after the outlet side logistics node receives the customs clearance notice, confirming the signature and writing the signature into the block chain. After receiving the goods, generating a formal bill of lading, and sending the bill of lading to a merchant after signing;
and S74, after the export business node receives the formal bill extraction and confirms that no mistake exists, signing, writing the signature into the block chain, and sending a shipping notice to the import business.
4. The blockchain-based export tax refund financing method according to claim 1, characterized by comprising at least one of:
the first item:
the step S8 specifically includes the steps of:
s81, after receiving the bill of lading, the exporter uploads the signature to a block chain after confirmation, and applies for an export foreign exchange verification and sales bill to an export foreign exchange office;
s82, after receiving the application, the foreign exchange office of the exit side sends a collection verification and cancellation order to the exit merchant after checking and approving, records the information on the block chain, and applies for the export foreign exchange verification and cancellation order to the foreign exchange office of the exit side;
the second term is:
the step S11 specifically includes the steps of:
s110, the tax department transfers the refund amount applied by the export business to the bank node within the set time, provides a income refund book and records the information on the block chain;
and S111, after receiving the refund tax, the bank node records the remittance information to the block chain.
5. The export tax refurbishment and financing method based on block chain as claimed in claim 1, wherein the step S9 specifically comprises the steps of:
s91, an exporter submits an export bill to an exporter tax bureau node and applies for export tax refund;
and S92, the exporter tax bureau node examines the export bill of the exporter node, processes export tax refund after the export bill is legal, and sends the export tax refund certificate to the block chain.
6. The export tax refund financing method based on the blockchain as claimed in claim 5, wherein in step S92, the exporter tax administration node reviews the export ticket of the exporter node, and handles the export tax refund after confirming the validity, which comprises the following specific steps:
s921, setting corresponding evaluation indexes and corresponding weights according to policies of export tax refunds and risk management needs, wherein each evaluation index is further provided with a plurality of standard grades, and each standard grade is correspondingly provided with a corresponding score;
s922, establishing a judgment function:
Figure FDA0002926257230000051
wherein, x is the sum of the scores obtained by the evaluation indexes of the exporter nodes, if the sum of the scores is lower than 40, the exporter tax bureau nodes determine that tax refund is not allowed, otherwise, tax refund is allowed, and the evaluation indexes and the corresponding weights thereof can be changed according to policy and risk management requirements.
7. The export tax refurbishment and financing method based on block chain as claimed in claim 1, wherein the step S10 specifically comprises the steps of:
s101, an export merchant node uploads an export bill and a tax refund application book to a block chain of a block, and applies for export tax refund short-term loan to a bank;
s102, after receiving the application, the bank node verifies the bill, measures the risk, handles export tax refund financing loan for the exporter node according to the business process, and records the loan information on a block chain;
s103, after receiving the loan, the export merchant node records the remittance information to the block chain.
8. The export tax refunding and financing method based on the block chain as claimed in claim 7, wherein in the step s102, after the bank node receives the application, the bank node verifies the bill and measures the risk, specifically comprising the steps of:
s1021, establishing an export tax refunding risk measurement model aiming at an export business node, wherein the export tax refunding risk measurement model comprises N risk management indexes, and each type of risk management index comprises a corresponding monitoring mode, a risk direction and a vectorization value;
s1022, constructing an NxN-dimensional matrix by corresponding risk management indexes, wherein the value is (1, N-1);
and S1023, classifying and identifying whether the export return tax risk problem exists in the export business node by adopting a non-parameter support vector machine algorithm SVM.
9. An electronic device comprising a memory, a processor and a computer program stored on the memory and executable on the processor, wherein the processor when executing the program implements the blockchain based export tax financing method according to any one of claims 1 to 8.
10. A storage medium comprising a stored program, wherein the program, when executed, controls a device on which the storage medium is located to perform the block chain based export tax refurbishing method according to any one of claims 1 to 8.
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