Golden Tax Phase IV is a new tax management information system launched by State Taxation Administration of The People's Republic of China, China to solve the problems existing in the original golden tax system and improve the efficiency of tax management. Enterprises need to avoid the following nine dangerous behaviors when using the fourth phase of golden tax:

1. Delayed or omitted tax returns: Enterprises should report financial data timely and accurately to ensure timely payment of taxes.

2. Operational errors or false invoicing: Enterprises should strengthen internal management, strictly control the receipt, issuance and use of bills, and avoid illegal acts such as false invoicing.

3. Illegal deduction or less deduction: enterprises should deduct taxes in strict accordance with the law to avoid illegal deduction and missed deduction.

4. Non-compliance of tax control equipment: enterprises should choose tax control equipment that meets the requirements of tax authorities to ensure normal invoicing.

5. Unable to provide true financial data and relevant certification materials: The enterprise shall properly keep the financial data and relevant certification materials and provide them to the tax authorities in time.

6. Unauthorized modification or deletion of tax return data: Enterprises should standardize tax return operations through a sound internal management system to prevent unauthorized modification or deletion of tax return data.

7. Consolidated or linked behavior: Enterprises should abide by tax laws and regulations to prevent tax evasion through consolidated or linked behavior.

8. Compulsory issuance of special VAT invoices: Enterprises should follow the laws of market economy and may not force customers to issue special VAT invoices.

9. Failing to go through tax registration according to regulations: Enterprises should go through tax registration within the specified time according to law to ensure the timeliness and accuracy of tax registration certificates.