Nanjing Tax Authority Deploys Smart Review Tool for Invoice Quota Management

Nanjing's tax authority has built a small tool called Smart Review for invoice quota approval. Previously staff had to jump between several systems to check basic information; now a single click shows individual income tax filings, utility invoice records, and the company's legal representative and investors, cutting lookup time for a single case from up to half an hour to under five minutes. The tool also runs a full scan against indicators such as abnormal purchase-to-sale ratios, an abnormal share of invoices received from non-compliant taxpayers, and abnormal refined-oil unit prices. In one case involving a refined-oil distributor's quota request, the system flagged the abnormal share of invoices from non-compliant taxpayers; staff then checked contracts, fund flows and goods flows, judged that the business substance was questionable, and blocked the increase. When raising a taxpayer's quota, the tool also reminds staff of any unfiled returns, tax arrears or short-paid stamp duty, so guidance and handling can happen together. The bureau says that by the end of the second quarter the city's tax filing rate was 0.2 percentage points higher than at the start of the year, and the effective filing rate after reminders rose 1.2 percentage points.