#数字资产市场动态 2026 is the true tax settlement period: data-driven, no room for luck

**Why is 2026 a watershed moment?**

After a full year of data accumulation and system optimization in 2025, regulatory approaches will change in 2026—shifting from manual "censuses" to AI "precise guidance." By 2025, the official goal is to establish a nationwide intelligent tax system, and 2026 will be the critical point where this system moves from "launch" to "deep application."

**Regulatory logic is upgrading**

Previously, tax authorities focused on invoices themselves; now, they focus on whether the business transactions are self-consistent. The system will automatically compare your "Four Flows in One"—contracts, funds, invoices, and goods. If any link doesn't match, it will be immediately flagged. This "chain viewing" approach, rather than just "invoice checking," makes it difficult for enterprises to hide.

There's an even more aggressive change: evolving from "error checking" to "fortune-telling." The system predicts the likelihood of related-party transactions based on fund flow analysis and estimates the probability of inflated profits based on cost structure. Before you even act, risk alerts are already on the tax officer's desk—rendering the old routine of "violate first, remediate later" completely ineffective.

**Whole-chain rectification has become the norm**

Don't think it's only you who needs to be careful. The entire chain of platform economy, e-commerce, energy, and other industries is under scrutiny. For example, in the refined oil industry, full-process data comparison of "production—storage—logistics—retail" has become standard. After new regulations on tax reporting for internet platform companies, transactions on platforms are fully transparent, and the space for issuing fake invoices or hiding income has been completely closed.

The goal of regulation is not to target one or two enterprises but to purify the entire industry ecosystem. Your upstream and downstream partners, your related-party data—all are being watched, and the transparency of the entire supply chain is increasing.

**"Pseudo-compliance" cannot escape either**

In 2026, the crackdown will not only target violations but also those "packaged" high-tech or micro-enterprises. The tricks of enjoying tax benefits under various pretenses are well understood by regulators, and now is the stage of cleaning them out one by one.

Simply put: in 2026, true compliance is the only way out.