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✅ Compliance Diagnostics + Customized Solutions for Accounting / Invoicing / Taxation Loopholes
✅ Policy interpretation + legal planning, precise matching of concessions to reduce costs
✅ Standardized accounts + four streams of consistency, more worry about tax preparation on behalf of the accountants
✅ Audit Response + Digital Construction, Adapt to Golden Tax IV Strict Supervision
✅ Full-scenario compliance services such as cross-border tax refunds / industry-specific services

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As the opening year of the Tenth Five-Year Plan in 2026, the National Tax Work Conference has set a clear tone:

Tax supervision has entered the era of ”full chain penetration”!

The fourth phase of the Golden Tax has realized full data integration, data sharing among more than 40 departments, including taxation, public security and banking, the joint enforcement mechanism of eight departments has been fully implemented, the Value-added Tax Law has been formally implemented, and the tax-related supervision has been completely shifted from ”tax control by tickets” to ”tax control by numbers”.

Focused Reminder:2026 supervision does not engage in ”extensive net”, but the precision, penetration, synergy pull full - focus on high-risk areas, abnormal indicators, targeted verification, full traceability, a violation of the law, multiple restrictions!

The tax authorities have clearly released signals: self-examination is lenient, being investigated is strict, and ”first violation impunity” can be applied to minor violations, but there is no room for exemption for serious tax-related violations. Enterprises do not need to be overly panicked, but they must abandon the sense of fluke and carry out comprehensive self-examination and self-correction against the following 10 key points!

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First of all, understand: 2026″ full chain of custody” in the end what to check?

Many enterprises think that ”full chain” is just a slogan, in fact, it covers the whole process of tax cultivation, tax declaration, invoice management, audit and punishment control, the core of which is 3 ”penetration”, read it and you will understand:

Data Penetration:Golden Tax IV connects the data of industry and commerce, social security, banks and e-commerce platforms, realizing the five-dimensional comparison of capital flow, invoice flow, goods flow, contract flow and personnel flow, and automatically generating a risk portrait;

Business penetration:Breaking the enterprise subject, geographical barriers, tracing the whole chain of business, even if it is a ”small action” of splitting funds, false signing contracts, can be traced by one key;

Collaborative penetration:Eight departments of joint law enforcement, tax inspection linkage public security, customs, market supervision, an illegal, not only to pay taxes and fines, but also affect the credit, business license.

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Second, the enterprise self-examination must look at the 10 key points

The following 10 key points are the core indicators of Golden Tax Phase IV 2026 key monitoring, covering ten major dimensions such as income, cost, tax burden, funds, etc. Triggering any one of them may enter the risk verification list, and it is recommended to check and retain the supporting materials one by one.

Focus 1: Hidden Income from Private Account Collections (HF Alert!)

✅ Self-examination content:Whether the legal representative, shareholders, and financial officers' private account receipts are accounted for and declared; whether there is a reasonable use for the amount of money exceeding 500,000 yuan in a single day and 5 million yuan in the annual total of private accounts; and whether the annual receipts of more than 1.2 million yuan in personal collection codes or more than 2,000 transactions are declared according to the operating income.

⚠️ Regulatory Logic:Golden Tax IV and banks, payment platforms, real-time docking, can be associated with all the accounts under the name of the same subject, ”ants moving” type split collection, private households operating without declaration, directly triggering the early warning, whether or not invoicing, are required to pay taxes in accordance with the law.

Focus 2: Abnormal fluctuations in tax burden rates

✅ Self-examination content:Value-added tax and enterprise income tax rate, whether the fluctuation over the same period in history is more than ±30%; whether it is lower than the average value of the same industry and the same scale without reasonable grounds; whether small-scale taxpayers have ”stepped on the line” for many consecutive periods (250,000-300,000 yuan) to artificially control the scale of income.

⚠️ Regulatory Logic:The tax system has a built-in industry-wide tax burden rate database. Long-term zero tax burden, low tax burden, or serious mismatch of inputs and outputs without supporting materials such as market fluctuations and business adjustments, are directly listed as high-risk subjects.

Focus 3: Mismatch of inputs and outputs, inconsistency of the four streams

✅ Self-examination content:Purchase and sale of goods categories, specifications are consistent (such as the purchase of electronic products, sales of construction materials); invoice flow, capital flow, goods flow, contract flow of key information is unified; there is no ”no sales of inputs,” ”no sales of inputs,” anomalies.

⚠️ Regulatory Logic:In 2026, the center of gravity of the audit shifted from ”checking the invoice” to ”checking the business”, even if there is a paper invoice, no real logistics, acceptance records, financial documents, still recognized as false invoicing, false offsetting of inputs.

Focus 4: Mismatch between social security and personal tax returns

✅ Self-examination content:Social security contribution base and personal tax declaration of wages and salaries, whether the difference between three consecutive months exceeds 20%; whether the whole staff has been paying social security at the lowest base for a long time but declaring high wages; whether there is a fictitious list of employees and false salary listing (no attendance, no representative water flow).

⚠️ Regulatory Logic:Golden Tax Phase IV realizes one-key comparison of social security, personal tax and enterprise income tax payroll expenses, focusing on verification of false listing of labor costs, evasion of personal tax, and illegal affiliation to social security, etc. High-income people with multiple channels of income have not been declared in a consolidated manner to focus on monitoring.

Focus 5: Inventory discrepancies

✅ Self-examination content:Whether the difference between the quantity and amount of inventory on the books and the actual inventory count exceeds 5% or the amount exceeds $100,000; whether there is any abnormality of ”only purchasing but not selling” or ”only selling but not purchasing”; whether the inventory turnover rate is significantly lower than the industry level, and whether there is any explanation for the reasonable wear and tear.

⚠️ Regulatory Logic:The tax department will be combined with logistics data, electricity and water data, upstream and downstream import and export data cross-checking, inventory ”fat”, the account does not match, usually corresponds to the hidden income, inflated costs, must be in-depth verification.

Focus 6: Long-term zero and negative filing and long-lasting losses

✅ Self-examination content:Whether there is zero or negative declaration for more than six consecutive months, but there are business premises, social security payment and bank water; whether there are losses for three consecutive years, but continuous expansion of business and acquisition of fixed assets without reasonable reasons for losses.

⚠️ Regulatory Logic:Zero declaration, long loss is a typical risk signal, Golden Tax IV through the operation, funds, personnel data comprehensive judgment of the authenticity of no actual business but retain the main body, false loss, will start the audit.

Priority 7: Long-outstanding transactions

✅ Self-examination content:Whether other receivables, accounts payable and other pending accounts have not been cleared for more than one year; whether shareholders' loans have not been returned for more than one year and have not been used for business operation, and whether taxes are calculated on the basis of dividends; and whether there are any gratuitous fund borrowing and profit transfer by affiliated enterprises.

⚠️ Regulatory Logic:Current accounts are the ”hardest-hit” areas for hiding income and evading funds, 2026 focuses on verifying the authenticity of current payments and the use of funds, and long-term pending accounts without a reasonable business basis will be strictly verified.

Focus 8: Invoice compliance issues

✅ Self-examination content:Whether there are false invoices and false offset invoices (no real business); whether the invoicing is consistent with the actual business (name, quantity, amount); whether there are abnormalities in voided invoices and red-lettered invoices (a large number of voided and red-lettered invoices across the months); whether the sources of input invoices for the refined oil products, agricultural products and other industries are in compliance with the law.

⚠️ Regulatory Logic:Invoice is the regulatory core grip, false invoicing not only to pay back taxes and fines, but also may involve criminal liability, 2026 to deepen the major tax-related cases to raise the level of audit, false invoicing zero tolerance.

Focus 9: Unauthorized tax benefits

✅ Self-examination content:Whether it does not meet the conditions of preferential policies but enjoys them in violation of the law (e.g., additional deduction for R&D expenses, preferences for small and micro-enterprises); whether the preferential policies are applied accurately and whether the information is complete; and whether there is any fraudulent false declaration of tax and fee concessions.

⚠️ Regulatory Logic:Preferential policies ”should enjoy all” but ”not fraudulent enjoyment”, the tax department will be special verification of the enjoyment of preferential conditions, illegal enjoyment of the need to make up for the tax, late fees, the circumstances are serious into the list of bad faith.

Focus 10: tax-related irregularities in investment promotion, ”invoicing economy” chaos

✅ Self-examination content:Whether there are tax-related commitments (such as tax exemptions and reductions) in investment promotion in violation of the law; whether there is participation in the ”invoicing economy”, false invoicing for other enterprises to ”punch the performance” and ”walk the water flow”; whether there are Illegal dependence and lending of qualifications for invoicing.

⚠️ Regulatory Logic:2026 clear rectification of irregular investment-related tax issues and ”invoicing economy”, such behavior belongs to the focus of the scope of the fight, a violation of the law, multi-sectoral joint disciplinary action.

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Third, 2026 business self-examination key reminders (must see!)

1. Time for self-examination:It is recommended to complete the self-inspection in the past 1-2 years by the end of March, and find out the problems in time to rectify (make up the declaration, make up the tax, adjust the accounts), and take the initiative to rectify the situation can be lighter and reduce the punishment;

2. Retention of information:During the self-inspection process, financial statements, tax returns, contracts, logistics documents and other supporting materials are retained for tax verification;

3. Impunity for first violations:Only for the first occurrence, the harm is slight, timely correction of minor violations, serious tax-related violations have no room for exemption;

4. Compliance bottom line:The only way to deal with the whole chain of supervision is to abandon the ”fluke mentality” and standardize daily accounts, invoices and fund management with real business at the core.

Lastly, the core of tax regulation in 2026 is ”precision, penetration and coordination”, and there is no ”extra-legal space” or ”room for error”.
Enterprise self-examination is not a ”passing step”, but a key step to avoid tax risks and operate soundly.

Need exclusive tax compliance program Immediately contact: 19076121147 (phone / WeChat the same number)

It is recommended to forward to the company's finance and responsible persons to check each item against the 10 key points and build a strong compliance defense!