1, Golden Tax Phase III generally refers to Golden Tax Project Phase III. Golden Tax Project is a national-level e-government project approved by the State Council, one of the "Twelve Golden" projects of national e-government, and it is the floorboard of tax management information system project.
2. Golden Tax Phase IV is the fourth phase of the "Golden Tax Phase IV" plan implemented in China, which is a brand-new upgrade of Phase III. As one of the 12 national first-class smart government projects approved by the General Office of the State Council, Golden Tax Project is a new scientific and technological intelligent management system that digests and absorbs international successful experience and integrates new science and technology into China's income tax management mode. The software of the system consists of four subsystems of the Internet. One network refers to the four-level Internet of State Taxation Administration of The People's Republic of China and provincial, prefectural and county state taxation bureaus; The four subsystems refer to the income tax control panel billing subsystem, the tax control panel verification subsystem, the income tax verification subsystem and the tax bill verification subsystem.
Measures to levy taxes on individuals in the fourth phase of golden tax;
1. The taxpayer's "one-person file" was established, which realized the transformation from "looking for numbers by people" to "looking for people by numbers";
2. Fully monitor the bank accounts of individuals and related parties;
3. Analyze personal communication data and action trajectory, and monitor personal behavior.
The influence of the fourth phase of golden tax on high net worth people;
1, private transfer or private transfer of hidden income and conversion income will become difficult;
2. Public funds are for private use, and buying tax-saving products without invoicing will be audited;
3. It is an impossible task to pay wages to avoid taxes;
4. Tax "depression" is no longer a tax haven.
Legal basis: Article 1 of the Individual Income Tax Law of People's Republic of China (PRC).
Individuals who have domicile or no domicile in China but have resided in China for a total of 183 days in a tax year are individual residents. Individual income tax shall be paid in accordance with the provisions of this Law on income obtained by individual residents from inside and outside China. Individuals who have neither domicile nor residence in China, or who have lived in China for less than 183 days in a tax year, are non-resident individuals. Income obtained by non-resident individuals from China shall be subject to individual income tax in accordance with the provisions of this Law. The tax year starts from Gregorian calendar 1 month 1 day and ends on1February 3 1 day.