1, which improves the efficiency of tax collection and management. The fourth phase of golden tax integrates the information resources of tax departments to achieve comprehensive coverage of tax collection and management. Enterprises do not need to submit repeated application materials to multiple departments, which simplifies the application process and shortens the application time. In addition, the fourth phase of Golden Tax also introduced big data, artificial intelligence and other technical means, which improved the supervision efficiency of tax authorities on enterprises and reduced the risk of violations of enterprises.

2. It promotes corporate tax compliance. The fourth phase of Golden Tax strengthened the supervision of enterprises, especially some key industries and large enterprises. Through big data analysis and risk assessment, the tax authorities can find out the violations and tax evasion of enterprises in time, thus increasing the punishment for enterprises. This makes enterprises must pay more attention to tax compliance, abide by tax laws and regulations, and reduce the tax risks of enterprises.

3. Promoted the informatization construction of enterprises. The fourth phase of Golden Tax introduced advanced technical means, such as big data, cloud computing and artificial intelligence. The application of these technologies requires enterprises to have certain information foundation and data management ability. In order to better meet the requirements of the fourth phase of golden tax, enterprises need to strengthen information construction and improve data processing ability and information management level. This will help enterprises to improve their work efficiency and management level and enhance their competitiveness.