2. Golden Tax Phase III refers to the new tax system implemented in China from June 5438 to June 0994. One of the core contents 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.

Extended data:

According to the principle of integration, an application system platform based on unified norms is established, relying on computer networks, the General Administration and the Provincial Bureau process information in a highly centralized way, covering all taxes, all work links, the State Taxation Bureau and networking with relevant departments, including a tax management information system with complete functions, coordination and efficiency, information sharing, strict monitoring, safety and stability, and strong guarantee. It is to establish "one platform, two levels of processing, three coverage and four systems".

Platform refers to the unified technical basic platform including network hardware and basic software;

Two-level processing refers to the centralized processing of data information of the General Administration and the Provincial Bureau by relying on a unified technical basic platform;

Three coverage means that the application content gradually covers all taxes, all work links, the State Administration of Taxation and relevant departments;

Four systems refer to four application system software, which is mainly based on the collection and management business system, including administrative management, external information and decision support, through business reorganization, optimization and standardization.

References:

Baidu encyclopedia-golden tax phase 3