Modern Economics & Management Forum

The full implementation of the fourth phase of Golden Tax "tax management with numbers" has promoted the transformation of tax collection and management to data and intelligence, and has a profound impact on the tax process of the Enterprise Financial Shared Service Center (FSSC). Combining theoretical analysis with typical cases, this paper systematically analyzes the mechanism of Golden Tax Phase IV on FSSC tax process from three dimensions: data collection mode, risk management and control mechanism, and compliance standard adaptation. It not only presents the positive practice of group enterprises to achieve efficiency improvement and risk prevention and control through system upgrading and process optimization, but also reveals the compliance and cost dilemma faced by small and medium-sized enterprises due to technological lag and scattered processes. The research conclusion provides practical paths and references for enterprises of different sizes to optimize FSSC tax processes and adapt to smart tax collection and management requirements.