Red tax is an audit list formed by the tax department after checking and accounting to determine the tax payable of the enterprise. The tax authorities will publish the list regularly so that tax officials and taxpayers can know the actual situation of tax payment. The red tax book can also be used as an important indicator of enterprise performance evaluation and management, which can promote enterprises to strengthen tax compliance management and improve compliance level.

In addition to being an important means of tax supervision and management, the red tax book can also be used as the basis for enterprise credit evaluation. The tax department regards the red tax book as an important index of comprehensive evaluation of enterprises and as a reference for enterprises to obtain government support, financing and cooperation opportunities. If enterprises want to improve the indicators of red tax books, they should not only strengthen tax compliance management, but also pay attention to corporate social responsibility and business norms.

The core idea of red tax book is tax compliance, that is, enterprises abide by laws and regulations and strictly fulfill their tax obligations in tax payment. Tax compliance can help enterprises standardize their business behavior, enhance social trust and improve their compliance risk management ability, which is the fundamental guarantee for their long-term development. Therefore, enterprises should pay attention to the indicators of red tax book in order to strengthen tax compliance management and improve the ability of sustainable development.