Episode Summary

Competition heats up as Li Xinxin excels in a tax system exam, while personal and professional lives intertwine. Liang Jinqiu's firm opening is complicated by a love triangle, a major new client, and a brewing fraud investigation. Zhang Shaocheng is arrested for issuing fake invoices, revealing an insider within the tax bureau, later confirmed to be Xiong Yi, who is taken in for questioning despite claiming innocence.

Spoiler Alert

This episode ramps up the drama and intrigue, both in the professional and personal lives of our characters.

Competition and Career Moves:

Li Xinxin, a top graduate from Xindong University, is laser-focused on winning the system's business competition, dedicating herself to intense study and practice. She finishes the exam first, followed closely by Gao Peng. However, Xiong Yi's uncharacteristically late finish hints at trouble brewing. Meanwhile, Gao Peng faces a personal crisis as neighbors protest his father, posting flyers and demanding he move out. He stoically removes the signs, internalizing his frustration.

A major career milestone arrives for Liang Jinqiu and Yu Dana as they celebrate the grand opening of their tax accounting firm. Zheng Hao is invited, and Zhao Mingda, ever the matchmaker, prepares a bouquet of Jinqiu's favorite flowers for Zheng Hao to present. Complicating matters is the arrival of Gao Shubo, Jinqiu's classmate from her studies in France, who clearly has a close relationship with her. Zheng Hao, feeling awkward, retreats with the flowers. Zhao Mingda nudges him to congratulate Jinqiu, but the romantic tension is palpable.

Gao Shubo's feelings for Jinqiu are evident as he serenades her with a song, their chemistry undeniable. Zheng Hao is visibly affected, reminiscing about his past with Jinqiu. A bathroom encounter between Zheng Hao and Gao Shubo further highlights the romantic rivalry, with Zhao Mingda stepping in to ease the tension. It's revealed that Zhao Mingda was the one who encouraged Gao Shubo to connect with Jinqiu in France six years prior.

On the business front, Yu Dana secures a major client, Yu Hui Coffee, a promising local brand. Jinqiu, having done her homework, is confident in the partnership. However, Mr. Zhou requests they complete a tax inspection before signing a long-term contract. The firm dives into Yu Hui Coffee's financials, learning about a recent 40 million yuan investment in automated coffee control system software. Yu Dana suspects potential fraudulent activity, but Jinqiu trusts Mr. Zhou's integrity.

Criminal Investigations and Internal Affairs:

The plot thickens as Li Dongjie provides Captain Pan of the Criminal Police team with evidence of Guo Ziqiang and Li Wei's involvement in fraudulent invoicing schemes through Zhang Shaocheng. The police launch a search for Zhang Shaocheng, who eventually turns himself in. Surveillance footage helps pinpoint Zhang's location, and a coordinated effort with local police leads to his arrest.

Simultaneously, Xiong Yi, Zhao Qi, and others are working overtime to upgrade the risk control system, with only 15 hours left until the deadline. Song Minhong, accompanied by Wang Yanliang, the director of the Lingshui District Taxation Bureau, visits the control room to offer support, promising a vacation after the task is completed.

Captain Pan orchestrates a sting operation at a late-night food stall where Zhang Shaocheng is known to eat. Li Dongjie and Li Xinxin pose as customers to keep an eye on him. Meanwhile, "Water Brother," a shady figure, has also tracked down Zhang Shaocheng and sends Da Fei to make contact. Da Fei, disguised as a delivery person, notices the undercover police presence. Zhang Shaocheng realizes something is wrong, but it's too late – Captain Pan's team apprehends him.

Zhang Shaocheng confesses, revealing that Da Fei paid him to obtain a business license and issue fake invoices. He admits to giving most of the profits to Da Fei, who has many other accomplices. Their communication was one-way, and Zhang never saw Da Fei's face clearly. Li Dongjie is puzzled how Zhang's company, Donghuan Electronics, evaded the tax bureau's risk control system. Zhang reveals there's an insider at the district tax bureau.

The Insider Threat:

An emergency meeting is called, and Song Minhong tasks Huang Xiaofeng from the disciplinary inspection team to investigate the insider. It turns out Xiong Yi manually disabled the risk control warnings for Donghuan Electronics three times. Zheng Hao strongly believes in Xiong Yi's integrity, suspecting someone stole his signature and password. However, lacking concrete proof, some suggest suspending Xiong Yi. Zheng Hao disagrees, emphasizing Xiong Yi's crucial role in the system upgrade. Song Minhong sides with Zheng Hao, who personally oversees the control room.

Song Minhong sends Li Dawei from the disciplinary inspection team to investigate Xiong Yi's tax office. The investigation confirms that Xiong Yi was indeed the one who disabled the risk control warnings. After the system upgrade is finally completed, Huang Xiaofeng takes Xiong Yi in for questioning. Xiong Yi is completely unaware of disabling the warnings, but the evidence is stacked against him.