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.
Meiyu Lu (Wed,) studied this question.