The fourth phase of the golden tax opens a new means of tax supervision! What are the pilot cities of the fourth phase of the Golden Tax in 2023? The following is the pilot city of the fourth phase of the golden tax in 2023 that I arranged for you. If you like, please collect and share!
Pilot cities of the fourth phase of golden tax in 2023
The pilot cities of the fourth phase of Golden Tax in 2023 currently include Guangdong, Shandong, Henan, Shanxi, Inner Mongolia and Chongqing. The fourth phase of Golden Tax will be launched on June 65438+1 October1! It was fully launched in 2024. For opponents, the fourth phase of the golden tax is mainly aimed at personal cards, and will focus on the supervision of personal accounts.
1, cash transaction in any account, more than 50,000 yuan.
2. Transfer money from Gong Hu, exceeding 2 million yuan.
3. Private account transfer exceeds 200,000 yuan (overseas) or 500,000 yuan (domestic).
What does the fourth phase of golden tax mean?
The fourth tax refers to the podium and related supporting functional systems that realize the fourth tax decision-making command. "Golden Tax Phase IV" is actually an upgrade of "Golden Tax Phase III".
Introduce a golden tax
Golden Tax Project is a high-tech management system designed by absorbing international advanced experience and combining high-tech means with the reality of value-added tax management in China. The system consists of a network and four subsystems. "One network" refers to the four-level computer network between People's Republic of China (PRC) State Taxation Bureau and provincial, prefectural and county State Taxation Bureau; The four subsystems refer to the VAT anti-counterfeiting fiscal invoicing subsystem, the anti-counterfeiting fiscal authentication subsystem, the VAT audit subsystem and the invoice investigation subsystem. These four subsystems are closely related and mutually restricted, forming a complete basic framework of VAT management monitoring system.
To put it simply, the Golden Tax Project is actually a system that closely monitors the special invoices for value-added tax and corporate tax payment by using the computer network covering the national tax authorities.
Introduction of Golden Tax Phase III
Golden Tax Phase III Project is a national information system project and an important part of national e-government construction. The system integrates the reform of tax collection and management with technological innovation, unifies the version of the national tax collection and management application system, builds a unified tax service platform, and realizes the concentration of national tax data, which is of great significance to further standardize the national tax law enforcement, optimize the tax service, and realize the tax collection and management reform goal of "reducing the tax collection cost and law enforcement risk of tax authorities and improving the taxpayer's compliance and satisfaction".
The first phase of Golden Tax Project, from 1994 to 1998, is a cross-auditing system for value-added tax (this system mainly adopts special invoices for value-added tax provided by enterprises. There are tax authorities to organize manual entry for data collection) and the value-added tax anti-counterfeiting tax control system are popularized and used throughout the country.
The second phase of Golden Tax Project is to establish a tax system with value-added tax as the main tax category, and implement a value-added tax collection and management system with special invoices as the main tax deduction voucher. 1998 By the end of 2003, the second phase of Golden Tax Project was implemented and achieved initial results.
Brief introduction of the fourth phase of golden tax
The fourth phase of golden tax is mainly deployed in the intranet of the tax bureau to realize more comprehensive monitoring of the business. At the same time, the information sharing and verification channels between ministries, the People's Bank of China, banks and other participating institutions have been set up, and three functions have been realized: the mobile phone number of relevant personnel, the tax payment status of enterprises and the verification of enterprise registration information.
Compared with the third phase of Golden Tax, the fourth phase of Golden Tax strengthened the management and control of business transactions of enterprises, and improved the investigation and punishment of illegal risks of enterprises, thus effectively avoiding illegal operations in corporate taxation.
The promotion of the fourth phase of Golden Tax will make the modern tax collection and management system more powerful, realize the "cloudization" of all data, all businesses and all processes of "taxes and fees", and provide conditions and foundations for the intelligentization of tax collection and management.
The main means of the fourth phase of golden tax
I want to know how powerful the fourth phase of the golden tax is, and also understand the main means and characteristics of the project. Next, let's take a look! The implementation of all-electronic invoices, the construction of a national unified electronic invoice service platform and the successful launch of comprehensive digital electronic invoices are important achievements of the fourth phase of Golden Tax. According to reports, in the construction of the "Golden Tax Phase IV" launched in recent years, the national tax authorities have set up more than 30 special working groups, bringing together thousands of professionals in information technology, network security, artificial intelligence and other fields, as well as business backbones in tax collection and management, tax service and other fields. , carry out centralized work and tackle key problems, build a unified national electronic invoice service platform and successfully launch a comprehensive digital electronic invoice.
At present, 3 1 province, municipality directly under the central government and autonomous region are basically included in the pilot of ticket collection, and Guangdong, Shanghai, Inner Mongolia and Sichuan are included in the pilot of invoicing; It is estimated that in 2025, China will realize the electronization of invoices in all fields, links and elements. Through the merger and integration of all kinds of transaction vouchers with invoice attributes, such as "all-electricity" invoices, ordinary tickets and special tickets, the "one-vote" integration of various economic transaction information is finally realized. The implementation of all-electronic invoice brings new opportunities for enterprises, and also puts forward higher requirements for tax compliance of enterprises. All tax-related trends are under the real-time monitoring of tax authorities, which will also bring new challenges and potential risks to enterprises. Smart tax building smart tax is also an important means of the fourth phase of golden tax. With the development of Internet, big data, artificial intelligence and other advanced technologies, building smart tax is an inevitable requirement to adapt to economic and social development. The system consists of a network and four subsystems. Network refers to the four-level computer network between People's Republic of China (PRC) State Taxation Bureau and provincial, prefectural and county state taxation bureaus; The subsystem refers to the VAT anti-counterfeiting fiscal invoicing subsystem, the anti-counterfeiting fiscal authentication subsystem, the VAT audit subsystem and the invoice investigation subsystem. Through the intelligent collection of enterprise tax information "one household" and natural person tax information "one person", the automatic analysis and monitoring of tax and fee matching between the same enterprise or individual in different periods, different taxes and different fees, and between enterprises or individuals of the same scale and type will be realized, which will comprehensively drive the innovation of tax law enforcement, service, supervision system and business reform, and comprehensively improve the efficiency of tax collection and management and the level of tax governance. Promote tax collection and management methods from "tax collection" to "tax filing" to "tax calculation", tax collection and management processes from "computer" to "internet" to "cloud", and tax collection and management efficiency from "experience to ticket control to number control". It can be seen that both enterprises and individuals can feel all-round and multi-dimensional tax supervision services, and at the same time, some non-tax businesses will be included, and tax inspection will be faster, more accurate and more ruthless.
Cross-departmental information * * * Enjoy cross-departmental information * * * or the real killer of the fourth phase of golden tax and future collection and management! Through digital means, the establishment, sharing, collaboration and governance of data of tax-related parties such as finance, customs, market supervision, public security and payment platforms will be realized, and the "horizontal isolation" of departmental informationization will be completely broken to realize multi-party information sharing. At that time, whether it is the mobile phone number of the relevant personnel of the enterprise, the tax payment situation of the enterprise, the verification of the enterprise registration information, the tax payment registration situation of the enterprise, the capital flow situation, etc. , will be included in the supervision, so that the tax authorities can find out the tax payment situation of enterprises in time from all aspects. It can be seen that the information collection and management ability of the tax bureau has been greatly improved. In the future, it is estimated that it will not work to evade taxes by concealing transaction data, concealing income and breaking it up into parts.