應用區塊鏈技術於電子發票查核系統之規劃

目前我國會計師執行稅務簽證工作時，須由查核人員以人工方式實地檢核受查企業的帳簿登載資料，是否與原始憑證一致且合乎稅法規定。我國營業稅法規定，企業每兩個月需向國稅局申報當期所開立的統一發票金額及明細，換言之國稅局擁有企業開立及收取的統一發票資料，而企業取得的原始憑證多數為統一發票。因此若查核人員經受查企業同意後，向國稅局取得稅務簽證查核所需發票資料，必能減少查核過程中所需之人力與時間。本研究規劃之電子發票查核系統之主要目的是提供查核人員執行稅務簽證之查核程序，運用該系統可使查核人員減少重複性之查核工作。本系統是以區塊鏈技術作為系統的基礎，將國稅局、查核單位與受查企業串聯為區塊鏈聯盟鏈，查核人員僅需輸入儲存受查企業總分類帳及電子發票資料的智能合約地址，系統即會利用區塊鏈技術向國稅局及受查企業分別取得發票資料及帳簿資料，並以兩項資料的共同項目- 發票號碼作為勾稽，將企業帳簿與發票資料進行比對，並列出兩者資料不一致的清單，查核人員便能依據比對結果完成查核工作。

關鍵字

區塊鏈；以太坊；稅務簽證；智能合約

並列摘要

The auditors are required manually to conduct the on-site certification to the account books for those CPAs performing the taxation certification currently in Taiwan. The auditors verify those account books whether consistent with the original documents and comply with related tax regulation. The enterprises are required to file current uniform invoices along with details to the IRS bimonthly in Taiwan. There are enterprises issued and received uniform invoices in IRS. The major original documents obtained are the uniform invoices for the enterprises. If the auditors obtain the authorization of the enterprises, they obtain those required uniforms invoices documents of the taxation certification directly from the IRS. The redundant and inefficient manpower along with time consuming of the taxation certification is certainly decreased. Our major study purpose is to provide the electronic uniform invoice auditing system (E-invoice Auditing System) to assist the auditors off-site tax certification. Our system would facilitate the auditors to reduce the redundant and repetitive verification work. Our system applies the block-chain technology and integrates the IRS, the auditors and the enterprises as the block-chain alliance. Auditors only need to key in the smart contract address of the enterprises in terms of general ledgers and uniform invoices. Our E-invoice Auditing System would utilize the block-chain technology to assess the related account books and uniform invoices data from the IRS and the enterprises accordingly. The uniform invoice number is treated as a check for both the account books and uniform invoices. Our system would conclude the consistent and inconsistent data between the account books and uniform invoices. The auditors may apply the data to execute the taxation certification.