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

2. The third phase of the Golden Tax, which realizes the merger and unification of the data of the state tax and the local tax, functions as the full monitoring of the business process of the tax system. The fourth phase of the Golden Tax, not only tax, will be included in the "non-tax" business, to achieve a more comprehensive monitoring of the business.

At the same time, it builds a channel for information ****sharing and verification between ministries, the People's Bank of China, and banks and other participating institutions, and realizes three major functions of verification of the cell phone numbers of relevant personnel of enterprises, the tax payment status of enterprises, and information on the registration of enterprises. Information *** enjoyment and information verification.

3. In a word, "Golden Tax III" realizes the merger of "national and local tax" data, while "Golden Tax IV" needs to solve not only the tax aspect, but also the "non-tax" data. The "non-tax" business needs to realize multi-dimensional and all-round monitoring of the whole process.

4, Golden Tax IV on-line, the enterprise more data will be mastered by the tax bureau, the monitoring also presents a full range, three-dimensional, the country to achieve from "vote to manage taxes" to "tax by numbers" classification and accurate supervision change.

5, the next step, the new tax collection management system will make full use of big data, artificial intelligence and other new generation of information technology, so as to realize the intelligent tax and intelligent supervision. The data of each department *** enjoy, and supported by big data, to realize the whole business of each market entity, the whole process of the nationwide "data portrait", the future of each enterprise in front of the tax department are transparent.

Legal Basis

The Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is enacted to strengthen the administration of tax collection, regulate the behavior of tax collection and payment, safeguard the national tax revenues, protect the legitimate rights and interests of the taxpayers, and promote the development of economy and society.

Article 2 This Law shall apply to the collection and management of all kinds of taxes collected by the tax authorities in accordance with the law.

Article 3 The levying and suspension of taxes, as well as tax reductions, exemptions, refunds and compensatory taxes, shall be carried out in accordance with the provisions of the law; and where the State Council is authorized by law to make such provisions, they shall be carried out in accordance with the provisions of the administrative regulations enacted by the State Council.

No organ, unit or individual shall, in violation of the provisions of laws and administrative regulations, make decisions on the introduction and suspension of taxes, as well as tax reductions, exemptions, refunds and compensatory taxes, or any other decisions that are in conflict with the laws and administrative regulations on taxation.　

Article 4 Laws and administrative regulations stipulate that units and individuals with tax obligations shall be taxpayers