As a new accounting system, the impact on tax management, especially with the introduction of a series of accounting requirements such as new income standards and lease standards, is:

1. First of all, we should strengthen contract management. Because, for example, when judging the time of income, the income criterion should first judge whether it constitutes a single performance obligation, and at the same time judge the risk reward of ownership. The time of transfer is closely related to the term of the contract.

2. Strengthen fund management, because after the third phase of Jinshan Golden Tax was launched, the supervision of the tax system became increasingly strict. First, the company does not work until the contract management, and second, it must strengthen the management of funds and invoices to achieve real third-rate consistency.

3. For the management of invoices, due to the introduction of the third phase of the Golden Tax, national supervision and the introduction of some convenience measures, ordinary users in the catering industry or your accommodation industry can open special VAT invoices themselves. At this time, enterprises should judge that some taxable activities cannot issue special VAT invoices, and if they do, it will bring certain troubles to enterprises.