August 7, 2025

Tax Risk Prevention for Small and Medium-Sized Enterprises under Golden Tax Phase IV

Key Points

Core issues arise for SMEs under the stringent tax regulations of Golden Tax Phase IV.
Tax management practices need to evolve due to the implementation of electronic invoicing systems.
This analysis identifies specific tax risks that SMEs may encounter in compliance with the new regulations.
Recommendations are provided to enhance tax risk prevention for SMEs navigating these challenges.

Abstract

In recent years, China has vigorously promoted electronic invoicing and the Golden Tax Phase IV project, advancing the construction of an intelligent tax system and improving the efficiency of tax supervision. At the same time, this has posed a series of challenges to enterprise tax management, especially for small and medium-sized enterprises (SMEs). Due to their relatively imperfect business systems, SMEs may encounter a range of issues under the stringent supervision imposed by Golden Tax Phase IV. Against this background, this paper primarily analyzes the various tax risks that SMEs may face under Golden Tax Phase IV, organizes the existing problems, and puts forward relevant recommendations.

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