After the reform of individual income tax,the structure of tax system has undergone a great change,which puts forward higher standards for the collection and management of tax.Blockchain is an immutable and traceable technology,which is an important research direction of tax collection and management in our country.This paper combines blockchain technology with personal income tax collection,builds a tax big data platform,and analyzes the application of blockchain technology in personal income tax levy management from the characteristics of blockchain technology.On this basis,combined with the actual situation in China,the paper discusses the challenges faced by the current application of blockchain technology in personal income tax,and proposes corresponding countermeasures.
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