\u25aa Scope of Monitoring: Phase III primarily covers internal data within the tax system; Phase IV integrates cross-departmental information from the Administration for Market Regulation, banking, social security, customs, housing and urban-rural development, public security, and other agencies.<\/p>\n\n\n\n
\u25aa Analysis Dimensions: Phases 1\u20133 focused primarily on invoices and tax filings; Phase 4 added bank statements, social security contributions, logistics records, electricity consumption, and e-commerce platform transactions to build a comprehensive data profile.<\/p>\n\n\n\n
\u25aa Scope of Regulation: Phase III focused primarily on enterprises; Phase IV looks beyond enterprises to include individuals as well, leaving no room for related-party transactions or payments into private accounts to go unnoticed.<\/p>\n\n\n\n
\u25aa Early warning efficiency: Phase III relied on manual spot checks; Phase IV uses intelligent comparison, resulting in a more than 10-fold increase in identification efficiency.<\/p>\n\n\n\n 02 What Does Phase IV of the Golden Tax System Mean for Businesses?<\/mark><\/strong><\/p>\n\n\n\n For businesses, tax compliance is the only way forward under the \u201cGolden Tax Phase IV\u201d initiative. By integrating data from multiple departments, a \"comprehensive data profile\" of each business has been established:<\/p>\n\n\n\n \u25aa Scope of Data Included: Tax data (invoices, tax returns, tax payments), bank statements, social security contributions, logistics records, electricity consumption, e-commerce platform transaction data, and more are all included in the analysis to verify the authenticity of business operations.<\/p>\n\n\n\n \u25aa There\u2019s no hiding personal account receipts: Actions such as \u201cfailing to record WeChat\/Alipay payment receipts\u201d and \u201creceiving payments into personal accounts\u201d will be quickly identified by the system through data comparison.<\/p>\n\n\n\n \u25aa Thorough scrutiny of related-party transactions: Related-party relationships and transaction counterparties are also subject to thorough scrutiny to prevent the transfer of profits through related-party transactions.<\/p>\n\n\n\n \u25aa Stricter Penalties: The efficiency of identifying common violations has increased more than 10-fold. Once an alert is triggered, tax authorities will conduct a prompt investigation, and companies will face \u201cback taxes + late payment penalties + fines.\u201d<\/p>\n\n\n\n \u25aa Increased Consequences for Tax Credit: Companies that violate regulations may be downgraded to Grade D, resulting in restrictions on obtaining invoices, ineligibility for tax incentives, difficulties in obtaining bank loans, and disqualification from bidding on government contracts.<\/p>\n\n\n\n 03 How Should Companies Ensure Tax Compliance Under the \"Golden Tax Phase IV\" Initiative?<\/mark><\/strong><\/p>\n\n\n\n Enterprises are the primary focus of supervision under Phase IV of the Golden Tax System. Compliance must span the entire \u201cbusiness\u2014finance\u2014tax\u201d chain, with a focus on resolving the three major issues of \u201cdata inconsistencies, process loopholes, and non-standardized filings\u201d:<\/p>\n\n\n\n \u25cf \u201cAlignment of the Four Flows\u201d: The Core Bottom Line for Business Authenticity<\/p>\n\n\n\n \u25aa Contract flows, invoice flows, fund flows, and logistics (goods flows) must be consistent and traceable. For example: An e-commerce seller\u2019s shipping tracking number, the buyer\u2019s payment account, the invoice recipient, and the party named in the sales contract must all correspond to the same customer.<\/p>\n\n\n\n \u25cf Strengthen the standardization of financial accounting to ensure that data is accurate and traceable<\/p>\n\n\n\n \u25aa Use compliant financial software to avoid keeping a simple ledger. Cross-border e-commerce businesses must account for revenue and costs separately by platform, site, and store, and retain platform settlement records.<\/p>\n\n\n\n \u25cf Tax and Fee Filing Compliance: Avoid Alerts Caused by \u201cInconsistencies in Reporting Criteria\u201d<\/p>\n\n\n\n \u25aa The revenue reported for VAT purposes, the revenue reported for corporate income tax purposes, and the actual revenue recorded in the e-commerce platform\u2019s backend must be logically consistent. Discrepancies beyond a reasonable range will trigger a system alert.<\/p>\n\n\n\n \u25cf Compliance with Related-Party Transactions<\/p>\n\n\n\n \u25aa Transfer pricing between affiliated companies must comply with the arm\u2019s-length principle; maintain documentation of pricing rationale and market comparables. Avoid transferring profits through entities with low tax burdens.<\/p>\n\n\n\n 04 \u201cTips\u201d for Tax Compliance\u201d<\/mark><\/strong><\/p>\n\n\n\n \u25aa Documents to Retain for Reference: All tax-related documents (contracts, invoices, shipping documents, bank statements, meeting minutes) should be retained so they can be quickly provided during a tax audit. It is recommended to file them by year and by type.<\/p>\n\n\n\n \u25aa Professional Support: For complex business matters (such as related-party transactions, applications for tax incentives, and equity transfers), you can consult relevant financial and tax institutions for professional advice to avoid violations resulting from \u201cerroneous self-assessments.\u201d<\/p>\n\n\n\n 05 What Can We Do for You?<\/mark><\/strong><\/p>\n\n\n\n Whether you\u2019re facing challenges with tax filing, have an unclear business structure, are dealing with disorganized accounting, or have received tax alerts from your platform, we can provide you with compliant solutions. The Zhengshui team has extensive experience serving businesses and e-commerce sellers and can assist you with tax filing, standardizing your accounting practices, identifying tax risks, and establishing a compliant structure.<\/p>\n\n\n\n Previous Recommendations<\/p>\n\n\n\n \u25aa Five Key Benefits of the 2026 Fiscal and Tax Reform: How Can Cross-Border E-Commerce Businesses Make the Most of Additional Deductions?<\/p>\n\n\n\n \u25aa Three Major Audit Red Lines Under Phase IV of the Golden Tax System\u2014Sellers Must Avoid Crossing Them<\/p>\n\n\n\n \u25aa Optimizing the Tax Burden for Micro and Small Enterprises: From \u201cDiscrepancies in the Four Flows\u201d to \u201cConsistency in the Four Flows\u201d<\/p>\n\n\n\n END<\/p>\n\n\n\n Follow the \u201cQicaiying Cross-Border Compliance Consulting\u201d video channel to see more great content<\/p>\n\n\n\n The articles on this official account are provided for cross-border compliance reference only; please consult a professional advisor for specific tax treatment.<\/p>\n\n\n\n Scan the QR code to add us on WeChat (WeChat ID:jxhcyb<\/mark>) or call our customer service hotline18148556832<\/mark>, Get the \u201cGolden Tax Phase IV Enterprise Self-Inspection Checklist\u201d and a one-on-one compliance assessment plan for free.<\/p>\n\n\n\n \u91d1\u7a0e\u56db\u671f\u662f\u56fd\u5bb6\u7a0e\u52a1\u603b\u5c40\u63a8\u8fdb\u7684\u7b2c\u56db\u4ee3\u7a0e\u6536\u5f81\u6536\u7ba1\u7406\u7cfb\u7edf\uff0c\u6838\u5fc3\u76ee\u6807\u662f\u5b9e\u73b0\u201c\u7a0e\u8d39\u5168\u6570\u636e\u3001\u5168\u4e1a\u52a1\u3001\u5168\u6d41\u7a0b\u201d\uff0c\u8ba9\u7a0e\u6536\u5f81\u7ba1\u8f6c […]<\/p>\n","protected":false},"author":16,"featured_media":11019,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_focuskw":"","_yoast_wpseo_title":"","_yoast_wpseo_metadesc":"","_yoast_wpseo_opengraph-title":"","_yoast_wpseo_opengraph-description":"","footnotes":""},"categories":[17,18,13],"tags":[1391,1309,1060,1014],"class_list":["post-11017","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-allguide","category-recomguide","category-guide","tag-1391","tag-1309","tag-1060","tag-1014"],"yoast_head":"\n![\"\"](\"https:\/\/qcyboss.oss-cn-shenzhen.aliyuncs.com\/wp-content\/uploads\/2026\/06\/20260610161930353.png\")
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