PBESProceedings of Business and Economic Studies2209-26412209-265XBio-Byword Scientific Publishing Pty. Ltd.10.26689/pbes.v7i2.6781ArticleExploring Corporate Tax Compliance in the Era of Digital Tax Collection and Administration: Insights from the “Golden Tax Phase Four” Projecthttps://artdesignp.com/journal/PBES/7/2/10.26689/pbes.v7i2.6781FanKai,XieYujin,XuWenjun,WeiHaopeng2024722024-04-29This article primarily examines the current state of tax collection and management, alongside other associated issues. It integrates insights from China’s “14th Five-Year Plan” and anticipates the imminent implementation of the “Golden Tax Phase Four.” With this backdrop, the article offers recommendations for advancing the reform of the tax collection and management system, fostering the development of intelligent taxation, and accelerating the modernization of tax collection and management in China.

Wang Y, Li D, 2022, Tax Compliance and Its Influencing Factors in China. Guide to Economic Research, 2022(30): 91–93.

Mao J, Cao J, Liu D, 2022, Information Completeness and Tax Compliance. World Economy, 45(6): 87–111.

Fan Y, Zhu Q, Li H, 2021, Third Party Information, Tax Compliance and International Tax Competition. World Economy, 45(4): 107–133.

Deng W, Wang Z, Rong C, 2022, Tax Collection, Administration Environment, and Corporate Tax Law Compliance: A Study Based on Listed Companies. Tax Research, 2022(3): 127–132.

Wang J, Li W, 2021, International Experience and Reference of Tax Collection and Management Modernization. Research of Public Finance, 2021(6): 22–34.

Chen H, Zhou S, 2021, Tax Collection, Hidden Economy and Income Inequality: Quasi-Natural Experimental Evidence from the “Golden Tax Period Three”. Tax Economics Research, 26(3): 22–32.

Dai Z, Wang K, Xie B, 2020, Theory, Method and Practice of Promoting Tax Compliance under the Background of Digital Economy. Fiscal Supervision, 2020(6): 22–26.

Meng F, Su M, Hu Y, et al., 2019, Trade-Implied Carbon Transfer in China and Typical Countries Along the Belt and Road. China Population, Resources and Environment, 29(4): 18–26.

Chen L, Zhang Q, Zhu K, 2018, Construction of Taxpayer Tax Compliance Measurement Model Based on Financial Data: An Empirical Study from Pharmaceutical Listed Companies. Communication of Finance and Accounting, 2018(26): 124–129.

Kuang H, 2018, On the Enlightenment of Tax Compliance to Tax Collection and Administration in China. Contemporary Economy, 2018(8): 90–93.

Chen X, Wu H, 2021, Thinking on the Construction of New Tax Declaration under the Background of Modern Information Technology. Tax Research, 2021(10): 139–143.

Zhao C, 2020, Research on Tax Service Optimization under the Background of Electronic Taxation, thesis, Shanxi University.

Chen K, Li Q, Chen H, 2022, Exploration and Practice of Data Asset Management Standardization of Mobile Operators. Quality & Market, 2022(21): 78–81.

Jiang L, Yan Q, Zhang D, 2020, Implementation of the “Four Degrees” Work Law to Manage the Report of Illegal Tax Work. China Taxation, 2020(1): 57.

Zhou L, 2019, Optimization of Tax Audit Performance Management System, thesis, Guangdong University of Foreign Studies.