The golden tax project is one of the twelve golden tax projects of the government.

1994 after the tax-sharing reform, the construction of each phase of the golden tax project started one after another. Among them, the first phase of Golden Tax focuses on special invoices for value-added tax, deploys and applies a cross-audit system for special invoices for value-added tax, and explores the new practice of "ruling taxes by votes"; The second phase of Golden Tax focuses on the invoicing, certification, tax filing and auditing of VAT invoices, explores the implementation of the whole chain supervision system, and constructs a new mechanism of "managing VAT by ticket"; On this basis, the third phase of Golden Tax was implemented in 20 15. According to the main business, workflow and job responsibilities of tax collection and management, a new tax collection and management system was constructed, and it was put into operation after the reform of tax collection and management system, realizing the process unification, data connection and function upgrade of the original two tax collection and management systems.

The fourth phase of Golden Tax focuses on smart tax construction, takes electronic invoice reform as a breakthrough, and is driven by tax big data to promote the multi-dimensional, real-time collection, connection and aggregation of all tax and fee data.

People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Shanghai Taxation Bureau undertook the electronic invoice reform in State Taxation Administration of The People's Republic of China (Golden Tax Phase IV). All-digital electronic invoice (hereinafter referred to as "all-electric invoice") has the advantages of simpler ticket collection process, more convenient invoice use and integrated bookkeeping and filing. Through the digital circulation of all-electronic invoices, accounting and financial management of enterprises and administrative institutions can be further promoted, and institutional transaction costs can be reduced.

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".