The five-step work method specifically refers to: prompting and reminding, urging and rectifying, interviewing and warning, filing a case for inspection and public exposure.

Among them, "prompting and reminding, urging and rectifying, and interviewing and warning" are non-mandatory law enforcement methods, which fully embodies the practice of tax authorities to implement flexible law enforcement and create a good business environment, so that taxpayers have the space to rectify tax-related risks on their own.