When it comes to the "Golden Tax Four", it can be said that it is a hot topic in the field of finance and taxation. At the third "Belt and Road" Tax Collection and Management Cooperation Forum in 2022, Wang Jun, Director of the State Administration of Taxation, delivered a keynote speech entitled "Promoting the Spirit of the Silk Road and Promoting Capacity Building" at the opening ceremony, and proposed that China's taxation department will continue to deepen cooperation. The three initiatives of mechanism construction, continuous improvement of shared platform construction, and continuous promotion of smart taxation construction, also revealed the latest trends of the fourth phase of Golden Tax. At a press conference held by the Information Office of the State Council on April 6, 2023, the State Administration of Taxation said that it would continue to keep a close eye on false tax fraud, jointly promote a severe crackdown, and continue to crack down on it.

In view of this, this paper will briefly comb the development course of the Golden Tax Project, combined with the operational characteristics of the four phases of the Golden Tax, a brief analysis of the common tax compliance risks of enterprises in the context of the four phases of the Golden Tax, and combined with the author's consulting experience to talk about the way to break the situation.

1.The Development Course of Golden Tax Project

The Golden Tax Project is one of the country's twelve gold projects. It originated from the document "Guiding Opinions of the National Informatization Leading Group on my country's E-government Construction" on August 5, 2002 [Zhongban Fa No. 17]. The Golden Tax Project is called China Tax Administration Information System (CTAIS), and it is also one of the core systems of e-government in China. The system consists of a network and four subsystems. One network is a unified computer backbone network from the State Administration of Taxation to the provinces, cities and counties. The four subsystems refer to the VAT anti-counterfeiting tax control invoicing subsystem, anti-counterfeiting tax control authentication system, VAT cross-audit subsystem and invoice assistance subsystem covering the whole country.

As early as 1997, the State Administration of Taxation and China's Shenzhou Information Enterprise jointly developed and launched the "Golden Tax Phase I", and took the lead in proposing and establishing an income tax cross-inspection system, and at the same time introducing a value-added tax anti-counterfeiting tax control system. By 1998, the "Golden Tax Phase II" project was still committed to improving it.VAT anti-counterfeiting tax-controlled invoice issuing sub-system, invoice issuing subscriber sub-system, VAT computer inspection sub-systemand invoice issuing collaborative investigation subsystem. By 2001, the State Administration of Taxation had mapped the blueprint for the improvement and integration of the digital intelligence system of national tax collection management and the "Golden Tax Phase III" project, realizing that on the basis of the "Golden Tax Phase II", the previous method of collecting data manually recorded by the tax authorities through the staff was changed to issuing invoices through the anti-counterfeiting tax control invoicing management system, and the invoicing was verified through the anti-counterfeiting tax control verification subsystem, the tax authorities will be able to use the verification subsystem to find problematic invoices and to organize, monitor and manage the investigation. In 2017, the "Golden Tax Phase III" realized the interconnection of all domestic tax authorities. The entire tax supervision system has four subsystems: internal collection system, administrative management, external information management, and decision support.

2.The operating characteristics of the fourth phase of the Golden Tax.

So far, the Golden Tax Project has undergone the evolution of the first, second, third and fourth phases, gradually realizing the development stage from "controlling tax by votes" to "governing tax by numbers. Compared with the past, the fourth phase of Golden Tax has increased non-tax control, and non-tax items such as social security, cultural construction fees, garbage disposal fees, and land use right transfer fees have been included in the management of tax authorities, so as to achieve corporate tax business and non-tax Comprehensive monitoring of business.Establish an information sharing mechanism to network the information of participating institutions such as national ministries and commissions, the People's Bank of China, and commercial banks. At the same time, the identity information and tax status of relevant personnel of various enterprises will also be included in the interconnection, information verification channels will be opened, and cloud technology will be used to establish smart taxation with full data, full business and full process of taxes and fees.

Generally speaking, after the fourth phase of the Golden Tax is launched, the tax authorities can understand taxpayers through large numbers. For example, when a natural person fills in special additional deductions such as children's education, support for the elderly, and housing rental during the process of personal income tax settlement and payment declaration, the tax authorities will grasp the information related to this. When taxpayers across the country are actively filing tax returns, the tax authorities will be able to grasp the taxpayer's more comprehensive personal network and judge the accuracy of the information. In addition, Golden Tax IV can also judge the relationship between the two companies by the degree of employee overlap, equity relationships, and dependence on customers or suppliers. Based on "Internet regulation", "credit risk", and integrating big data, cloud computing and artificial intelligence, the Golden Tax Phase IV may know you better than you think.