The meaning of Golden Tax IV is the tax digitization and intelligence system developed by the State Administration of Taxation (SAT), which is the fourth phase of the Golden Tax Project. The fourth phase of Golden Tax takes the reform of electronic invoicing as a breakthrough and promotes the multi-dimensional real-time collection and aggregation of tax and fee data, and its features include being driven by big data to realize the comprehensive monitoring of tax and fee data, with the ultimate goal of realizing the transformation from "controlling taxes by votes" to "ruling taxes by numbers". The ultimate goal is to realize the transformation from "controlling taxes by votes" to "ruling taxes by numbers". The fourth phase of Golden Tax has realized a more comprehensive monitoring of the business by fully integrating the business processes of the tax system, and has also incorporated "non-tax" business and strengthened the information***sharing and verification with the People's Bank of China, banks, and other participating institutions, which provides the conditions and foundations for the intelligent handling of taxes and intelligent supervision.