Identification And Prevention Of Tax Risks Of DF Group Under The Background Of Golden Tax Phase I

In order to improve the level of tax informatization in China,tax authorities are actively promoting the fourth phase of the Golden Tax.The fourth phase of the Golden Tax adds information from non-tax and other regulatory authorities,making tax regulation more comprehensive and detailed,helping enterprises create a reasonable,compliant and fair market environment.Relying on technical functions such as big data technology,data sharing,and data chain,it achieves comprehensive information sharing and information verification for enterprises and relevant personnel.After the launch of the fourth phase of the Golden Tax,the tax system has a closed loop across the entire industry,and the upstream and downstream four streams are integrated.The accounts of enterprises not only need to withstand the inspection of the original regulatory authorities,but also need to withstand the joint verification of banks,industry and commerce,public security,labor departments,and other institutions,placing higher requirements on the tax risk management of enterprises.Based on this,it is necessary to scientifically identify and prevent tax risks for small and medium-sized enterprises,and reduce the adverse effects of tax risks.Based on the background of the upcoming promotion of the fourth phase of the Golden Tax,this article takes the manufacturing enterprise DF Group as a research case,and comprehensively uses literature research methods,case study methods,and other methods to explore the identification and prevention of tax risks of DF Group in the context of the fourth phase of the Golden Tax.This article first studies the organizational structure,financial status,and tax related aspects of DF Group.After conducting a tax risk analysis on all aspects of the enterprise’s business activities,a list of tax risks for the entire process of the enterprise is obtained;Secondly,the author organized tax experts to conduct risk assessment on the tax risk points of the enterprise using expert survey methods,and obtained the tax risk points that the enterprise needs to focus on prevention;Thirdly,based on the various tax risks reflected by the enterprise,the author analyzed the causes of the enterprise’s tax risks,and provided corresponding tax risk prevention suggestions,allowing DF Group to focus on preventing relevant tax risks after the fourth phase of the Golden Tax was launched.At the end of the article,the author made a summary,hoping to provide effective reference for the identification and prevention of tax risks of small and medium-sized enterprises in China after the launch of the fourth phase of the Golden Tax.