In December 2020, the General Secretary presided over the 17th meeting of the 19th Central Committee of the State Council and reviewed and approved the "Opinions on Further Deepening Tax Collection and Administration Reform", clearly stating the requirements for the comprehensive construction of intelligent taxation. With the strong support of departments such as the Central Committee of the Communist Party of China and the State Council, after being approved for project establishment by the National Development and Reform Commission, the "Golden Tax Phase IV" construction aimed at building an intelligent tax system was launched in May 2021, comprehensively promoting the digital upgrade and intelligent transformation of tax collection and administration. With the launch of Golden Tax Phase IV and the promotion and application of electronic invoices, a "taxation big data" covering the entire country, all tax categories, and all tax collection and administration processes has been formed. In the era of big data, as the tax collection and inspection situation becomes increasingly severe, enterprises will face higher and higher tax compliance risks.

Our country's tax regulations are frequently revised, and different regions have varying interpretations and implementations of the tax laws. Tax inspections are very strict, while effective administrative reconsideration and litigation procedures are relatively lagging behind. All these factors inevitably lead to many uncertainties and challenges for taxpayers in tax matters. These uncertainties may expose taxpayers to potential tax compliance risks, causing losses such as fines, inability to enjoy tax benefits, double or multiple taxation, and even damaging the taxpayers' good reputation.

Taking into account the current tax collection and management environment and the requirements for tax law enforcement standardization, an analysis is conducted based on policy provisions, specific tax payment situations, and tax processing suggestions, and relevant handling recommendations are provided. The tax-enterprise disputes covered mainly include the following areas:

1.The tax authorities and taxpayers/debtors have disputes regarding the interpretation and implementation of tax laws and regulations. The formulation of tax laws and regulations has a certain lag, and it is inevitable that they cannot precisely cover all aspects of a complex business society. Therefore, when dealing with a specific matter, it is inevitable that different parties may have different understandings of the tax laws.

2.There are disputes between the tax authorities and taxpayers/debtors regarding the interpretation of objective tax-related facts. The application of tax laws must be based on legal facts. Therefore, if there are differences in the understanding of legal facts, it is likely to lead to disputes in the interpretation of tax law application.

3. There are indeed cases where taxpayers or withholding agents have tax non-compliance or illegal activities, but there are disputes regarding administrative handling and penalties. Taxpayers or withholding agents may commit tax violations due to incorrect understanding of tax laws and regulations or legal facts, or even with the intention of evading taxes. Regarding how tax authorities should handle and penalize tax violations, there may often be differences with taxpayers or withholding agents.

By forming a professional team, coordination can promptly intervene in disputes, preventing them from escalating. By assisting enterprises in resolving disputes, it effectively saves the time costs of the enterprises and helps them reduce financial losses caused by operational disruptions due to disputes.

Assist both parties in building trust, promoting cooperation, exploring innovative solutions during the coordination and communication process, designing solutions that meet the needs of both parties by quantifying the cost of disputes, achieving a balance of interests and reaching a mutually beneficial outcome, laying the foundation for future tax-enterprise relations.