The Golden Tax Project is a national e-government project approved by the State Council. It is one of the national e-government “12 Golden” projects and a general term for tax management information system projects. In 1994, the State Administration of Taxation launched the Golden Tax Phase I, which adopted the method of manually collecting taxpayers’ invoice information and then comparing it with computers to find problems. However, due to the high error rate of manually collected data, it was not easy to use. In 2001, the tax bureau summarized its experience and launched the Golden Tax Phase II, which was promoted nationwide. The Golden Tax Phase II realized automatic invoice collection, which was the second stage of the Golden Tax Project. In 2013, the Golden Tax Phase III system was successively piloted in Guangdong, Shandong, Henan, Shanxi, Inner Mongolia, Chongqing and other six provinces and cities, and then implemented in the Golden Country City Taxation Bureau in 2016.
How intelligent is the Golden Tax Phase III system?
The Golden Tax Phase III system consists of one platform, two-level processing, three coverages and four systems.
One platform: the same technical foundation platform including network hardware and basic software;
Two-level processing: refers to relying on a unified technical foundation platform to gradually realize the centralized processing of data information in the General Administration and provincial bureaus;
Three coverages: refers to the application content gradually covering all tax types, all work links, covering national and local taxes and networking with relevant departments, such as industry and commerce, banks, customs, social security, civil affairs bureau, Development and Reform Commission, Public Security Bureau, etc.;
Four systems: refers to the system through business reorganization, optimization and standardization, gradually forming a collection and management business system, including administrative management, external information and decision support, including four major application system software, mainly VAT anti-counterfeiting tax control invoicing subsystem, anti-counterfeiting tax control certification subsystem, VAT audit subsystem and invoice coordination subsystem.
Golden Tax Phase III integrates tax collection and management reforms and technological innovations, unifies the national and local tax collection and management application system versions, builds a unified tax service system, and realizes the large-scale centralization of national tax data.
The biggest feature of the Golden Tax Phase III is “tax control by invoice”. VAT special invoices have invoice codes and invoice numbers. The invoice codes and numbers are also in the system. When we obtain VAT input invoices for authentication, we need to enter the number into the system. If it matches the system number, there is no problem. If it does not match, the system will alarm.
The Golden Tax Phase III system has established a unified online invoice system. By building a unified online invoice management and query system, it has formulated relevant systems such as online invoice issuance standards and coding rules, making tax supervision simple. The Golden Tax Phase III system can obtain the invoice information issued by taxpayers in a timely manner and automatically compare it with the company’s declared information. If there is a problem with the company’s invoice, the system will alarm and push the company’s information to the administrator of the relevant tax bureau; the administrator will find the company for verification or audit, and if it is serious, there will even be criminal liability.
In addition to the invoice comparison function, the Golden Tax Phase III system will also analyze and compare the company’s income, cost, profit, inventory, industry data and previous years’ data to determine whether the company’s tax payment is abnormal.
For example, a company purchased 100,000 mobile phones and sold them all. 60% of the income went back to the company’s basic account, and 40% went into the boss’s personal account. The part that went into the personal account was not recorded. How does the tax bureau system compare this situation? If 100,000 mobile phones were purchased and only 60% were sold on the books, then it means that there are still 40% that have not been sold. There should be 40,000 mobile phones in the warehouse. If the inventory quantity and amount do not match, the system will prompt an abnormality.