Dawn breaks over the misty mountains, and the raw material warehouse of Qingchuan County Chuanzhen Industrial Co., Ltd. (hereinafter referred to as Chuanzhen) is already bustling with activity. A quality control inspector checks the moisture content of the fungus, a warehouse manager precisely records the weight of the goods, and a receiving clerk meticulously verifies the product specifications. All three positions adhere to the same principle: truthful goods and complete documentation. This agricultural enterprise, rooted in the Qinba mountain region, has achieved annual sales exceeding 400 million yuan through sustained compliance efforts, forging a path of high-quality development for a deep-mountain agricultural company.

Moving away from workshop-style, rough management, in 2005 many agricultural enterprises in the Qinba mountain area were still using paper accounting and cash settlement. At that time, Chuanzhen had annual sales of only a few million yuan and net profits of a few hundred thousand. The company's head, Tang Shujun, resolutely invested over 50,000 yuan to establish a standardized ledger system for the entire process of procurement, production, and sales, and to implement an information management system. This investment was met with skepticism at the time, with critics arguing it wouldn't generate direct economic benefits and would increase workloads. However, Tang Shujun had a longer-term vision. Many agricultural enterprises were plagued by issues like scattered documents and untraceable cash transactions, leading to frequent account disputes and product information errors, hindering their growth. He believed that only standardized management could prevent potential operational and tax risks. Facing resistance to implementation, Tang Shujun took the lead in mastering the information system, guiding the financial team to sort through historical data and improve the ledger system. During peak procurement seasons, he would stay at frontline stations to refine business processes. After a period of adjustment, the information system significantly improved accounting efficiency and drastically reduced data errors. This standardized system laid a solid foundation for the subsequent establishment of internal control mechanisms.

As the scale of raw material procurement continued to expand, problems such as scattered procurement points, diverse agricultural product categories, and subjective manual grading became increasingly prominent. These issues could easily lead to inconsistencies in measurement and documentation, which could then cascade through production, invoicing, and reporting, creating a series of risks. To address these common industry challenges, Chuanzhen explored and established a "Three Checks, Three Matches" internal control mechanism, specifically targeting risks in the agricultural product procurement phase. This is a full-chain control of the procurement process to resolve tax risks in raw material procurement. "Three Checks, Three Matches" refers to checking the grade, subject, and flow of goods, and matching them against standards, qualifications, and vouchers, creating a closed-loop process for raw material warehousing. Checking the grade and matching it against standards maintains quality control. Quality inspector Fan Minghong has been on the job for twelve years. For each batch of raw materials, Fan Minghong samples 5% of each truckload. For dried fungus, he strictly enforces the moisture content limit of ≤12%. For bamboo fungus and morel mushrooms, he carefully examines the appearance for mold or insect damage. He also conducts spot checks for safety indicators like pesticide residues, heavy metals, and sulfur dioxide. A quality inspection report is only issued after all items pass. Once, a supplier tried to get moisture-exceeded fungus into the warehouse, but Fan Minghong firmly refused, insisting that only quality-approved goods could be weighed and stored. Checking the subject and matching it against qualifications defines the boundaries of invoice compliance. The "self-issuance and self-deduction" of agricultural product purchase invoices applies to purchases from farmers selling their own self-produced agricultural products. When purchasing from dealers or cooperatives, the company must obtain their VAT invoices. Confusing these two types of entities can lead to tax risks. Upon arrival of raw materials, the ledger department strictly verifies the identity of the supplier. For direct purchases from farmers, the company fully retains their identity documents, self-production certificates, etc., and issues agricultural product purchase invoices according to regulations. For purchases from business entities, it obtains sufficient VAT invoices for deduction. Even though the number of direct cooperative farmers has decreased year by year, the standard for verifying qualifications has never been relaxed. Checking the flow and matching it against vouchers firmly adheres to the principle of consistency among goods flow, fund flow, and invoice flow. As early as 2006, Chuanzhen eliminated cash settlements. All procurement payments are made directly through the company's bank account to the supplier, with the transfer memo clearly noting the supplier and the batch of procurement. For financial recording, the weighbridge ticket, quality inspection report, bank transfer receipt, and invoice must all be collected and their information perfectly matched. This ensures consistency among the flow of goods, funds, and invoices. In the early days, some farmers were not used to the bank transfer settlement method, but the full traceability of transactions completely resolved the account disputes caused by cash transactions. After twelve years of implementation, this system has become a conscious practice for all employees. In 2025, the company issued 877 agricultural product purchase invoices in compliance, totaling 36.4 million yuan, making it a model of compliance for agricultural enterprises in the county.

Standardizing e-commerce business accounting has activated a new engine for online growth. As the offline business system matured, e-commerce became a significant growth driver for the company. Chuanzhen successively entered multiple mainstream online platforms, expanding sales channels. However, diverse marketing models like scattered orders, discounts, coupons, and buy-one-get-one offers presented new challenges for revenue accounting and tax declaration. In 2017, when the e-commerce business was first expanding, the team lacked experience. During major sales promotions, the massive number of orders combined with multiple discounts put immense pressure on accounting. The local tax department set up a dedicated e-commerce service team to provide on-site guidance, explaining the relevant policies for tax calculation, invoicing, and declaration under various marketing scenarios. The company adjusted its business processes based on the policies, forming a standardized e-commerce financial and tax management model. For different types of promotions, the company accurately matches the corresponding VAT rate to calculate sales revenue. Invoicing management is implemented separately for each platform channel, with self-service invoicing enabled for flagship stores on major platforms and dedicated personnel handling invoicing requests for direct sales channels within a set time frame. For orders where consumers do not explicitly request an invoice, the company systematically organizes the sales details from the online platform and completes the tax declaration for unreported income in a standardized manner, ensuring consistency among platform transaction records, financial books, and tax returns. This compliance management has transformed into a competitive advantage. Chuanzhen successfully obtained the "quality merchant" certification from the platforms, and its online stores have consistently ranked in the top tier of the condiment category. In 2025, Chuanzhen's online sales reached 250 million yuan, a 220% increase from 2018, with online revenue accounting for over 60% of total sales, becoming the core engine driving the company's growth.

Sustained compliance efforts have also empowered the company's external development. Chuanzhen has been recognized as an A-level taxpayer for 11 consecutive years, and its products are exported to 8 countries and regions. While strengthening its industry, it has driven an average annual income increase of 15,000 yuan for nearly 5,000 farming households, provided stable employment for over 600 people, and influenced tens of thousands involved in the mushroom-related industry. Chuanzhen also actively shares its practical experience in agricultural product procurement and e-commerce compliance, helping to improve the overall creditworthiness of agricultural enterprises in the county. As of 2026, over 93% of the operating agricultural enterprises in Qingchuan County have a tax credit rating of M-grade or above. Today, Chuanzhen is a national key leading enterprise in agricultural industrialization, a specialized and new "Little Giant" enterprise in Sichuan Province, and owns a China Well-Known Trademark. Tang Shujun reflects, "To run a business, you must take deep root. Compliant operation is the deepest and most stable foundation for a company's long-term development."