On December 26, a surging news release said that a relatively large problem caused by taxation in the production process was the serious transfer pricing and tax loss. The adjustment of transfer pricing for affiliated companies is always limited in practice, resulting in very serious tax losses. In the past, an important reason for taxation at the production stage was technical constraints. The level of tax collection and management could not be reached. Taxing producers was always easier than taxing retailers or consumers. Now, with the rapid development of big data, blockchain, artificial intelligence and other technologies, taxation in the retail sector is not technically a problem. Consumption tax collection will move backward from production to wholesale and retail, which will become an inevitable trend.