With the advancement of the fourth phase of the Golden Tax and the development of big data methods, the tax authorities have continuously improved their ability to collect and process tax-related information, and their ability to collect and manage tax has been continuously enhanced. At present, with the development and maturity of e-commerce enterprises, the state has become increasingly strict in the tax management of e-commerce enterprises. Since 2022, a number of e-commerce companies in Shanghai have been inspected by the tax bureau, and many of them have been checking their tax payments for several years. It can be seen that the increase in tax management of e-commerce enterprises will be a trend for a long time in the future.
1.The concept of the fourth phase of the Golden Tax
The fourth phase of the Golden Tax Project is the abbreviation of the fourth phase of the "Golden Tax Project". The so-called "Golden Tax Project" is the general name of the tax management information system project, one of the "12 gold" projects of national e-government approved by the state, and one of the important bases and platforms for the state to implement tax policies and carry out tax collection and management.
The Golden Tax Project is mainly composed of one network and four subsystems. "One network", that is, from the State Administration of Taxation to the provincial, prefectural, municipal and county unified computer backbone network; The "four subsystems" are the VAT anti-counterfeiting tax control invoicing subsystem, the anti-counterfeiting tax control certification subsystem, the VAT cross-audit subsystem and the invoice co-checking subsystem.
2.The Historical Evolution of the Golden Tax Project
Before the fourth phase of the Golden Tax, the Golden Tax Project has undergone three changes:
With the reform of the tax-sharing system in 1994, the first phase of the Golden Tax was launched, and the value-added tax cross-audit system was built (the system mainly collects data by means of special VAT invoices provided by enterprises and manual input by the tax department), realizing the transformation from "experience tax management" to "tax management by tickets".
In 2001, the second phase of the Golden Tax was launched, exploring and implementing comprehensive monitoring from invoicing, certification, tax declaration to auditing, etc., and building a new mechanism of "tax management by tickets" for VAT.
In 2009, the third phase of Golden Tax was launched, which built a new system of tax collection and management for the main business, work process and job responsibilities of tax collection and management, and realized the process integration of the two systems of the original national tax and local tax.
1. Data convergence and function upgrades. So far, the Golden Tax Project has become an information system covering all types of taxes and fees and providing taxpayers with tax-related matters.
The fourth phase of the Golden Tax has been comprehensively upgraded and improved on the basis of the third phase of the Golden Tax, with the electronic reform of invoices as a breakthrough, driven by a variety of modern information technologies such as tax big data and artificial intelligence, to promote the multi-dimensional and real-time collection, connection and aggregation of tax and fee data, laying a good foundation for "smart taxation" and intelligent supervision, and then realizing the transformation from "tax management by tickets" to "tax governance by numbers".
Compared with the third phase of the Golden Tax, the fourth phase of the Golden Tax mainly has the following characteristics:
1.Comprehensiveness of the scope of monitoring
The fourth phase of the Golden Tax mainly adds three new control contents, which can effectively achieve all-round supervision of market entities. These include:
First, increase the control of non-tax businesses (such as social security, etc.);
Second, on the basis of information networking with the People's Bank of China, strict control over funds will be increased;
Third, increase the control over the identity information, credit and other information of relevant personnel (such as shareholders and executives) of enterprises.
2.Data sharing
On the basis of the information networking of various ministries and commissions, the People's Bank of China, commercial banks and other participating institutions, the fourth phase of the Golden Tax will give full play to the supporting function of big data technology in information sharing, and monitor and verify the basic information, tax status and personnel information of taxpayers (such as enterprise registration information, enterprise related personnel information, etc.) in a timely, accurate and multi-dimensional manner, so as to achieve information sharing and multi-dimensional, all-round and whole-process tax co-governance. 、
3.Automation of analysis
The fourth phase of the Golden Tax will introduce modern information technologies such as cloud computing, artificial intelligence, mobile Internet, and big data, and on this basis, the tax information of legal persons and natural persons will be intelligently collected by "one household" and "one person" respectively, so as to realize the automatic analysis and monitoring of the matching of taxes and fees between different periods, different types of taxes and fees of the same enterprise or individual, as well as between enterprises or individuals of the same scale and the same scale.
4.Precision of supervision
The "Opinions" pointed out that it is necessary to realize the transformation from "tax management by tickets" to "tax management by numbers" classification and precise supervision. As a result, the fourth phase of the Golden Tax will implement scientific and accurate tax supervision based on tax big data, that is, to prevent and crack down on all kinds of illegal acts with the strictest standards while minimizing the impact on market entities.
1.The macro tax collection and management environment is becoming stricter
From the successive changes and continuous upgrading of the functions of the golden tax engineering system, it can be found that the national tax collection and management environment is becoming more and more stringent. The digital upgrade and intelligent transformation of the fourth phase of the Golden Tax not only greatly improved the quality and efficiency of data collection and analysis, but also carried out key law enforcement supervision and inspection of high-risk areas, industries and groups, thereby helping to strengthen the tax collection and management capabilities of the tax department in an all-round way. As a result, comprehensive tax compliance is a major trend for businesses and entrepreneurs in the future.
2.More transparency of assets and transactions
In the context of the "one-household" and "one-person" intelligent collection of tax information in the fourth phase of the Golden Tax, the tax department will establish a big data monitoring mechanism for the taxpayer identification number, and at the same time combine the data such as information submitted by the taxpayer and exchanged with other ** departments to form an accurate digital "portrait" of the taxpayer, so as to realize the all-round and dead-end supervision of the taxpayer. In other words, in the face of the fourth phase of the Golden Tax, taxpayers' assets, businesses, transactions, income and expenditure will become more transparent.
3.The crackdown on tax-related violations has been intensified
The "Opinions" pointed out that it is necessary to give full play to the role of tax big data, and crack down on tax-related illegal and criminal acts such as false invoicing by "fake enterprises", fraudulent tax refunds by "fake exports", and tax incentives by "false declarations" by defrauding tax incentives in accordance with the law. According to relevant news reports and consultations, the tax department will also work with relevant departments to continue to increase the normalization of the crackdown on tax-related violations, and for major tax-related violations and crimes, it will be strictly investigated and punished in accordance with the law, and included in the credit records of enterprises and individuals, and shared with the national credit information platform.