Purpose of the third phase of the Golden Tax
The purpose of the third phase of the Golden Tax is to prevent unlawful elements from forging, falsely opening and selling special invoices to cheat taxes, tax evasion, tax evasion and other illegal and criminal activities, and the state has decided to introduce modern technology to strengthen the construction of the value-added tax (VAT) tax management on the basis of the physical anti-counterfeiting of special invoices.
How to determine the abnormality of enterprise in Golden Tax Phase III?
The big data of Golden Tax III can track the flow of funds and bills of enterprises, and the big data system can trace whether enterprises have falsely issued and forged invoices. The third phase of the Golden Tax is able to examine and determine whether there is any abnormality in an enterprise from its revenue, cost and profit. If an enterprise undercounts its business income, Golden Tax III can compare the costs and expenses incurred by the enterprise, the invoices issued, the payment received or the goods sold to determine whether there is any abnormality. If an enterprise purchases commodities without invoices, JTIS will compare the expenditures, commodities and invoices of the enterprise one by one and determine whether there is any abnormality if there is any inconsistency. If the enterprise pays the enterprise income tax with misrepresented profits, JTIS will compare the enterprise's income and expense information, and if there is any inconsistency, it will be compared with the anomalies.
Overall goal of the third phase of Golden Tax
The overall goal of the third phase of Golden Tax is to establish "one platform, two levels of processing, three covers and four systems". One platform refers to a unified technical infrastructure platform containing network hardware and basic software; two-level processing refers to a unified and standardized application system platform, which can realize the centralized processing of data and information by the General Administration of Taxation and the provincial tax bureaus; three coverage refers to the application information system covering all tax types, covering all work segments, covering the State and Local Tax Bureaus, and networking with the relevant departments; and four systems refers to the reorganization, optimization and standardization of the business and the gradual formation of a new tax system. Reorganization, optimization and standardization, and gradually formed a collection management and external information-based, including administrative management and decision-making support and other auxiliary services, including the four information management application system.