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Smart tools reshape enterprise income tax final settlement reviews

The report on using smart tools in enterprise income tax final settlement says tax authorities are applying intelligent review to form cross-checks, anomaly screening, and risk alerts while still relying on human review and professional judgment as the final safeguard.

Industry News中国税务报Source
2026-06-17

China Tax News reports that in the 2025 enterprise income tax final settlement cycle, Xuzhou tax authorities deployed an intelligent review tool that automatically links tax returns, invoice data, and financial statements, while using 63 risk indicators to scan revenue declarations, cost deductions, tax adjustments, and preferential-policy claims. Over the past year, the tool identified 7,625 risk clues, helped enterprises self-correct, and supported additional tax and late-fee payments of 24.34 million yuan while reducing reported losses by 77.82 million yuan. The article stresses that intelligent tools are well suited to standardized and repetitive review work, but complex business judgments, data-quality control, and disputed tax issues still require human review and professional expertise, showing that tax informatization is evolving toward a collaborative model of intelligent detection plus expert judgment.