On August 5th, the fourth phase of Golden Tax was officially launched!

The fourth phase of the golden tax has finally been finalized!

In the video conference of BRICS tax directors, Wang Jun, director of the State Administration of Taxation, made a speech at the meeting: China is marching towards the period of "ruling taxes by numbers" and the tax work will enter a new era. The fourth phase of the Golden Tax Project has been officially launched!

This time, it includes not only taxes, but also "non-tax" businesses, so it is necessary to monitor the business more comprehensively. At the same time, information sharing and verification channels between ministries, the People's Bank of China, banks and other participating institutions have been established to realize three functions: mobile phone number of relevant personnel, tax payment status of enterprises and verification of enterprise registration information.

Then, in the face of the arrival of the fourth phase of the golden tax, how should we deal with it? Now, come and have a look with me!

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15 Important Reminder for the launch of Golden Tax Phase IV

1, Golden Tax Phase IV can be seen from the name, which belongs to the upgraded version of Golden Tax Phase III.

2. The third phase of Golden Tax has realized the merger and unification of national tax and local tax data, and its function is to comprehensively monitor the business process of the tax system. The fourth phase of golden tax is not only about tax, but also includes "non-tax" business to realize more comprehensive monitoring of business.

At the same time, information sharing and verification channels between ministries, the People's Bank of China, banks and other participating institutions have been established to realize three functions: mobile phone number of relevant personnel, tax payment status of enterprises and verification of enterprise registration information. Information sharing and information verification!

3. In short, the "Golden Tax Phase III" has realized the consolidation of "national tax" data, while the "Golden Tax Phase IV" needs to solve not only the tax aspect, but also the "non-tax" business, and needs to realize multi-dimensional and all-round whole process monitoring.

4. After the fourth phase of Golden Tax is launched, more enterprise data will be mastered by the tax bureau, and the monitoring will be all-round and three-dimensional. The state should realize the classification and accurate supervision transformation from "managing taxes by votes" to "managing taxes by numbers".

5. In the next step, the new tax collection management system will make full use of next-generation information technologies such as big data and artificial intelligence to realize smart taxation and smart supervision. The data sharing of all departments, supported by big data, realizes the national "data portrait" of the whole business process of all market entities. In the future, every enterprise will be transparent before the tax authorities.

6. After the launch of the fourth phase of Golden Tax, the monitoring of taxpayers can be explained in four aspects: all-round, all-business, all-process and all-intelligence.

7. After the launch of the fourth phase of Golden Tax, the monitoring of funds will be more stringent, especially for personal card transactions. There is a bank card in the name of the individual involved, and no new account can be opened within five years. Mobile payment, including WeChat and Alipay, can only give cash when buying a dish, and all merchants have to go to the counter; At the same time, it will be included in the credit report and basically bid farewell to credit cards and mortgages. So as to truly realize "let the trustworthy benefit everywhere and let the untrustworthy hit a wall everywhere"! Once you break your word, you will be unable to move!

8, bank tax * * * The era of enjoying information has arrived!

2065438+On June 26th, 2009, People's Bank of China, Ministry of Industry and Information Technology, State Taxation Administration of The People's Republic of China and State Administration of Market Supervision jointly held the kick-off meeting of enterprise information networking verification system. Eight major banks, including China Industrial and Commercial Bank, Bank of Communications, China CITIC Bank, China Minsheng Bank, China Merchants Bank, Guangfa Bank, Ping An Bank and Shanghai Pudong Development Bank, were the first users to access the enterprise information networking verification system. The biggest highlight is that the enterprise information networking verification system has established an information sharing verification channel between ministries, the People's Bank of China, banks and other participating institutions, and realized three functions of inquiring the mobile phone numbers of relevant personnel, corporate tax payment and corporate registration information.

9. With the launch of the fourth phase of the next golden tax for high-net-worth people, the establishment of the tax identification number of natural persons, and the introduction of anti-tax avoidance clauses for the first time in new taxes, the income and expenditure of personal assets will be more transparent.

10. With the rapid advancement of the fourth phase of Golden Tax, it is expected to build a more powerful modern tax collection and management system, realize the nationwide tax management and collection business, and realize the "cloudization" of all data, all businesses and all data of "taxes and fees", thus providing conditions and foundations for intelligent taxation and intelligent supervision.

1 1. With the rapid advancement of the fourth phase of Golden Tax and the deep penetration of tax big data, dirty transactions hidden at the bottom, underwater and behind will soon leak out of the water. Information sharing will break the information island, and supervision will only become stricter. The standardization of social security is an inevitable trend, which greatly promotes enterprises to actively and reasonably standardize social security payment.

12. facing the launch of the fourth phase of golden tax, financial compliance and tax compliance of enterprises in the future will be the only way out! After all, opportunism, usurpation, renaming, counterfeiting, looking for tickets everywhere and so on. You can't wrap it in paper, and you'll end up dead! Enterprises must enter the financial compliance reform period as soon as possible, standardize accounting and pay taxes according to law, which is the best tax planning! The more standardized and tax-saving, the lower the risk! Non-standardization means waiting for death, and you can never do it! Remember that compliance comes first: otherwise, you will work hard for decades and return to before liberation overnight!

13. Although the state will leave preferential policies and certain space for enterprises in a special period, it does not mean that the state will turn a blind eye and will not let itself go, so enterprises should take every step and cherish every step! All invoicing behaviors without actual business are false invoicing behaviors, and tax depressions are not tax havens, let alone omnipotent! "Tax depression" is not unusable, but cannot be "abused"!

14. Facing the launch of the fourth phase of Golden Tax, accountants must make accounts on the basis of real business, reflect the ins and outs of business and return to the real business essence of business. Accounting and tax treatment are out of thin air, which will definitely bring great risks to yourself! Enterprises must be true to themselves, let the real business reappear and return to the true nature and essence of business!

15, the state's regulatory attitude towards private enterprises is marked by "how far the accounts have been checked". 202 1 and the coming year of 2022 will be the strictest year of supervision, so we will wait and see, and cherish it! The next few years will be a year of financial innovation, so we should dare to innovate, don't be complacent and stick to the rules! It must be remembered that inspection is the last line of defense for tax collection and management! If you ignore taxes, taxes will pay attention to you! Now is the era of big waves, and the enterprises that can stay are all good enterprises! This is the best time and the worst time!

The fourth phase of the golden tax is coming, and the supervision is bound to become stricter and stricter! Please check the following 4 1 anomalies and be vigilant!

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Pay close attention to self-examination! Don't have these 4 1 behaviors of enterprises again.

The fourth phase of the golden tax is coming, and the supervision is bound to become stricter and stricter! Please check the following 4 1 anomalies and be vigilant!

1, the import and sales of trading companies are seriously deviated, such as buying a large number of mobile phones and selling steel.

2. The abnormal phenomenon of value-added tax retention has existed in enterprises for a long time.

3. The enterprise value-added tax burden is extremely low.

4. The burden of enterprise value-added tax is abnormally high.

5. The company suffered losses all the year round, resulting in an abnormally low contribution rate of enterprise income tax.

6. The company has implemented zero declaration for a long time since its opening.

7. The company has a lot of cash transactions, but not through the company account.

8. The corporate current account is too large.

9, the enterprise inventory is too large.

10. Enterprises have obtained a large number of ordinary VAT invoices without taxpayer identification numbers and unified social credit codes.

1 1. There are a large number of VAT invoices for office supplies without list in enterprises.

12. The comparison between the value-added tax paid by the company and the additional tax amount is abnormal.

13. The enterprise has been profitable for more than three consecutive years, but it has never paid dividends to shareholders.

14, enterprises with invoices headed by individuals have a lot of abnormal expenses.

15. The profit data in the enterprise income tax return is inconsistent with the data in the submitted financial statements.

16. The negative number in the schedule 1 of the VAT tax return is abnormal.

17. Warning: The sales declared in the VAT declaration form are inconsistent with those in the VAT invoicing system.

18. There is no duty-free filing, but there are abnormal duty-free sales.

19, there is no simple collection and filing, but there is a simple taxable sales warning risk.

20. The billing project is seriously inconsistent with the actual business scope.

2 1. The "Input Tax Transfer-out" in Schedule 2 of the VAT tax return is negative.

22. The company only sells projects, but the investment has never been abnormal.

23. The company only has input, and never has abnormal output.

24. The frequent invoice increment of newly established companies is abnormal.

25. The newly established company suddenly experienced an abnormal increase in invoice amount in a short period of time.

26. Personal income tax on wages and salaries is ridiculously low.

27. Individuals who have received two or more salaries do not declare risks in a consolidated manner.

28. Employees in the same unit have both abnormal income from wages and salaries and income from labor remuneration.

29, individual income tax and enterprise income tax declaration of total wages inconsistent with the abnormal risk.

30. The period cost rate is unusually high.

3 1. Most invoices are issued with the top amount, and the full invoice is obviously too high.

32. There are a large number of abnormal deductions for agricultural products.

33. There are no vehicles on the company's books, but there are a lot of anomalies such as refueling fees.

34. The proportion of input tax or output tax in other cities is seriously too high.

35. Abnormal changes in consumption of special VAT invoices.

36. The invoice price of goods sold by taxpayers has changed abnormally.

37. The household registration of legal persons is not local, and the establishment of legal persons is extremely concentrated.

38. There are a large number of keywords without evidence chain in enterprises, such as meeting fees, material approval fees, consulting fees, service fees and training fees.

39. Pay less or not pay social security. For example, there is no social security during the probation period; Pay social security according to the minimum base when the salary is high.

40. Enterprises rely on social security to replace people.

4 1, employees voluntarily give up social security, and enterprises will not give in.