As the name implies, Golden Tax Phase IV is an upgraded version of Golden Tax Phase III. Golden Tax Phase IV has been optimized on the basis of Golden Tax Phase III, supplementing the parts not covered by Golden Tax Phase III.
Jincheng Phase IV focuses on the construction of smart taxation. Its feature is “digital control of taxation”. The future smart taxation management will definitely be based on big data to analyze and compare the business operations of enterprises to determine whether the business operations are normal. Golden Tax Phase IV has added “non-tax business”, “information sharing”, “information verification” and “cloud-based connection” on the basis of Golden Tax Phase III. Four aspects of monitoring.
Non-tax business: refers to the business that does not issue invoices except for the business of issuing invoices. As long as it involves tax, it is within the scope of monitoring;
Information sharing: It has established information sharing and verification channels between various ministries, the People’s Bank of China and participating banking institutions;
Information verification: The company’s registration information, tax status, and the ID card information and mobile phone number information of the corporate legal person, financial person in charge and relevant tax handling personnel are collected for easy verification;
Cloud connection: refers to the implementation of smart taxation for enterprises based on big data Tax collection and management, realize intelligent tax calculation and intelligent verification, and implement a new tax law enforcement system for enterprises that “does not disturb if there is no risk, investigates if there is a violation, and controls the whole process with strong intelligence”.
Driven by digitalization, China’s tax collection and management and service processes have undergone three stages of optimization and reshaping from “on the computer” to “on the Internet” and then to “on the cloud”.
The first stage: Since the 1980s, with the continuous popularization of stand-alone computer applications, China’s tax collection and management has gradually transformed from pure manual to “on the computer” to replace manual operations. This stage is mainly “controlling taxes by accounts”. During the period of “controlling taxes by accounts”, the tax bureau could not see the overall picture of the business operations of enterprises, and mainly relied on the self-consciousness of enterprises.
The second stage: With the vigorous development of the Internet, China’s tax collection and management has entered the information stage, and the construction of the “Golden Tax Phase III” has been started and completed. The process and service are simpler and more convenient. This stage is mainly “controlling taxes by invoices”. The characteristic of “controlling taxes by invoices” is that the VAT invoice system records the transaction objects, product names, prices, amounts and flows of goods and services recorded in the invoices, and compares them with the information declared by the enterprise. Through related monitoring, it can timely discover the tax risks of the enterprise and respond quickly, which is a big step forward on the basis of “controlling taxes by accounts”.
The third stage: The future is the era of big data, and tax collection and management will also keep pace with the times. With the widespread use of new technologies such as big data, cloud computing, and artificial intelligence, my country is starting the intelligent transformation of tax collection and management with data-based deep mining and integrated applications as the main features, and plans to build an intelligent tax collection and management process through “cloud computing”. In the era of “controlling taxes by invoices”, relying on tax big data resources, it is possible to conduct a comprehensive comparison of enterprise information, and on this basis, record and verify the information of corporate legal persons, financial managers, and relevant tax handling personnel, further improving the efficiency of tax collection and management and the level of tax governance.