The Taxation Administration Bureau has implemented the spirit of the "Opinions on Further Deepening Tax Administration Reform", requiring that all local tax authorities, guided by tax risks and based on the basic approach of "random selection, random inspection, and openness", should appropriately increase the proportion of random inspections in key areas where tax evasion issues frequently occur. They should carry out random inspections in an orderly manner, implement precise tax supervision, crack down on tax-related illegal acts, protect law-abiding and honest business operations, maintain the economic tax order, safeguard national tax security, and uphold social fairness and justice.

With the advent of the "big data" era and the upcoming launch of "Golden Tax Phase IV", the tax authorities and various regulatory departments have formed a tax governance synergy through information sharing. The tax authorities will fully utilize big data technology to obtain comprehensive tax-related information of taxpayers in real time, and conduct more comprehensive monitoring and risk analysis screening of taxpayers.

In an environment of strict supervision, enterprises need to enhance their awareness of tax data risk prevention. On the other hand, they can utilize external professional tax-related service institutions to identify tax-related issues in their business operations from multiple perspectives such as finance, taxation, and law. They should also conduct regular tax health checks to establish a risk management mechanism that involves proactive prevention before events, legal planning during events, and proper response after events.

Conduct tax risk assessment in terms of enterprise systems, management structures and job positions; using tax-related economic matters as clues, conduct a comprehensive examination of the tax payment situation of the enterprise over the past three years, covering taxes such as value-added tax, income tax, and stamp duty. Based on the problems identified during the tax health check, propose management suggestions and countermeasures, organize training and implement them.

For controversial matters, assist enterprises in conducting tax-business communication, and draft the necessary tax-related documents for such communication to resolve the disputed issues.

Conduct a comprehensive and thorough self-examination, thoroughly understand the internal structure, business model, accounting methods and financial data of the enterprise, conduct a comprehensive analysis of the overall operating situation, tax situation, main business processes and financial systems and data of the enterprise, sort out and investigate tax risk points, and optimize the tax risk control throughout the entire process of the enterprise.

By conducting thorough self-tax inspections before the special tax audits, we aim to thoroughly investigate and identify any issues. On one hand, this helps prevent being held accountable for administrative and economic responsibilities after being audited by the tax authorities, or even being transferred to the judicial authorities for criminal prosecution. On the other hand, it fully safeguards the legitimate rights and interests of taxpayers, avoiding situations such as overpayment or premature payment of taxes. This is beneficial for enterprises to improve their management, standardize tax management, abide by tax laws, and reduce tax risks.