I. Overview of activities

The symposium focused on "Enterprise Wealth appreciation Strategies under the fourth Golden Tax Period", attracting many entrepreneurs, financial leaders and senior executives to participate. The event has in-depth discussions from multiple dimensions such as policy interpretation, tax compliance, and wealth management, aiming to help enterprises achieve sound development in the new regulatory environment.

The seminar adopted the form of "expert explanation + case analysis + interactive question and answer" to systematically analyze the regulatory logic of the fourth Golden Tax period, common risk points of enterprises and the practical operation path of compliance improvement. The participants generally gave detailed feedback and vivid cases, which has important guiding significance for actual management.

Ii. Review of core content

(1) The regulatory characteristics and trends of the fourth phase of the Golden Tax

1. Digital supervision of the whole process

   • Tax system and banking, social security, market supervision and other departments to share data in real time

   • Enterprise invoices, funds flow, contracts, logistics and other business elements are fully tracked electronically

   • Cross-comparison analysis of multi-dimensional data of legal persons, shareholders and affiliated enterprises

2. Intelligent risk warning

   • Big data analysis to identify abnormal transaction patterns (such as large cash payments and frequent public transfers)

   • Industry indicator deviation warning (such as abnormal fluctuation of cost rate and gross margin)

   • Automatic screening of pricing rationality of related party transactions

3. Key areas of supervision

   • The shareholder loan has not been returned for a long time

   • Business payments are collected from personal accounts

   • Overinvoicing or accepting non-compliant bills

   • Hiding income or inflating costs

(2) Compliance framework for wealth management

1. Enterprise architecture optimization strategy

   • Design the holding structure according to the business essence (such as the reasonable layout of the parent-subsidiary company in the tax depression)

   • Take advantage of regional tax incentives (note the "substantive operation" requirement)

   • Avoid anti-tax avoidance investigations caused by shell companies and excessive tax planning

2. Key points of standard fund management

   • Strictly distinguish between legal person property and shareholder personal property

   • Regulate public to private operations (such as wages and salaries, dividends, loans)

   • Establish a petty cash management system to control the scale of cash transactions

3. New ideas for asset allocation

   • Rational use of insurance, trust and other tools to achieve risk isolation

   • The legal boundary between operating assets and family wealth

   • Pay attention to the compliance operation and value mining of intangible assets such as intellectual property

(3) Analysis of typical risk cases

1. Cases of private accounts receiving checks

   • An enterprise collects payment for goods through a personal account of more than 10 million yuan, and is identified as abnormal by big data

   • Eventually, back taxes, late fees and a 0.5 times fine are paid, and the business owner faces criminal responsibility

2. Cases in which fictitious costs were traced

   • Enterprises offset profits by falsely invoicing services, and were found by systematic comparison three years later

   • Need to pay corporate income tax, individual income tax and the corresponding fine

3. Equity transfer pricing dispute cases

   • The transfer of shares at a low price was approved by the tax authorities for transfer of income, and the back tax was more than one million yuan

   • It is suggested that equity transactions need to prepare a complete valuation report to support pricing rationality

Third, practical operation suggestions

(1) Tax compliance infrastructure

1. Improve the internal control system

   • Establish an integrated information management system for business, finance and taxation

   • Standardize contract management (e.g. clarify invoice terms, payment methods, etc.)

   • Conduct regular tax health checks

2. Key points of certificate management

   • Ensure the "four streams" of capital flow, invoice flow, contract flow and goods flow

   • Cross-border transactions require special attention to transfer pricing documentation

   • Retain the original documents and relevant supporting materials of expenses incurred

2. Paths for wealth appreciation

1. Industrial policy dividend capture

   • We will pay attention to additional deductions for research and development costs and tax incentives for high-tech enterprises

   • 合理利用跨境电商、服务外包等领域的扶持政策

2. Capital operation compliance points

   • The operating conditions of special tax treatment are applicable to enterprise reorganization

   • Tax optimization design of equity incentive scheme

   • Key points of tax due diligence in M&A transactions

3. Family wealth inheritance planning

   • Comparison of tax costs of intergenerational inheritance (gift, inheritance, equity transfer, etc.)

   • Debt isolation function and tax treatment of family trust

   • Compliance path for domestic and foreign asset allocation

Iv. Summary

The fourth phase of the Golden tax marks the profound reform of tax regulation from "controlling tax by votes" to "controlling tax by numbers". Enterprises need to establish the following core perceptions:

1. Compliance is a prerequisite for adding value

   • Any wealth management scheme must be based on legal compliance

   • The cost of risk associated with fluke psychology is far higher than at any time in history

2. The importance of a professional team

   • Professional collaboration between tax, law and finance is necessary

   • Be sure to have a professional structure designed before a major transaction

3. Long-term thinking

   • Avoid pursuing short-term tax savings while ignoring long-term risks

   • Establish a tax management system that matches the enterprise's development strategy

Through detailed policy interpretation and case sharing, this event provides enterprises with solutions to adapt to the new regulatory environment. Subsequently, it is suggested that enterprises focus on the following work: regular tax health diagnosis, senior management financial and tax knowledge training, business process compliance review, etc., so as to truly realize "making money safely and adding value in compliance".