Research on Analysis and Countermeasure for Tax Risks of Small and Medium-sized Enterprises Based on Golden Tax Phase IV

DOI: https://doi.org/10.62517/jse.202411103

Author(s)

Niyan Wu

Affiliation(s)

Economics and Management School, Sichuan Minzu College, Guzan Town, Kangding City, Ganzi Tibetan Autonomous Prefecture, Sichuan Province, 62001, China

Abstract

China is transitioning from "tax management based on invoices" to "tax management based on numbers", and tax work will enter a new stage. Compared with Golden Tax Phase III, Golden Tax Phase IV not only covers tax aspects, but also includes "non tax" businesses, with greater and more comprehensive monitoring efforts. Starting with the analysis of the current situation of tax-related risks of small and medium-sized enterprises, this paper points out the risks existing in the use of tax accounts, invoice management, income and expense processing through literature research and case analysis, and suggests that small and medium-sized enterprises should establish a tax risk early warning system, strengthen the communication and exchange of tax-related information, and improve the financial and tax literacy of financial personnel, so as to prevent risks and improve the level of tax risk management of Smes.

Keywords

Golden Tax Phase IV; Small and Medium-Sized Enterprises; Tax Risks; Tax Management Based on Numbers

References

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