Procedures of Shanghai Municipality for the Services and Guarantee for Taxes and Fees Collection

(Promulgated by Decree No. 10 of Shanghai Municipal People's Government on February 23, 2024; amended by Decree No. 14 of Shanghai Municipal People's Government on December 25, 2024)

Chapter I General Provisions

Article 1 (Purposes and Basis)

With a view to strengthening the services for taxes and fees collection in this Municipality, enhancing the collaborative management of tax collection, safeguarding the legitimate rights and interests of taxpayers and fee payers, and guaranteeing high quality economic and social development, these Procedures are formulated in accordance with the Tax Collection Administration Law of the People's Republic of China, the Social Insurance Law of the People's Republic of China, other laws, rules and regulations, and relevant provisions of the State, as well as in the light of the actual circumstances of this Municipality.

Article 2 (Application Scope)

These Procedures apply to the services and guarantee for taxes and fees collection within the administrative area of this Municipality.

The "taxes and fees" as mentioned in these Procedures include taxes, social insurance premiums and government non-tax revenue collected by the tax authority.

Article 3 (Government Responsibilities)

The municipal and district people's governments shall strengthen their leadership over the services and guarantee for taxes and fees collection within their respective administrative areas, coordinate and urge relevant departments and units to implement the service and guarantee measures for taxes and fees collection, and coordinate and solve major problems in the administration process of taxes and fees collection.

Article 4 (Department Responsibilities)

The tax authority shall perform their duties to administrate taxes and fees collection in accordance with law and do a good job in providing services and guarantee for taxes and fees collection.

The departments of human resources and social security, healthcare security and other departments that are directly related to social insurance premium collection, and the departments of planning and natural resources, water, national defense mobilization and other departments that are directly related to the government non-tax revenue collection (hereinafter jointly referred to as the "non-tax revenue related departments"), shall jointly with the tax authority, establish a collaboration mechanism for social insurance premium and government non-tax revenue collection and assist in providing services and guarantee for taxes and fees collection.

The relevant departments of development and reform, finance, public security, market regulation, civil affairs, commerce, housing administration, ecology and environment and others, as well as the units of customs, foreign exchange administration and others shall, in accordance with their respective functions and duties, support and assist the tax authority and other relevant departments to perform their duties to provide services and guarantee for taxes and fees collection in accordance with law.

Article 5 (Leveraging the Role of Industry Associations)

Industry associations shall strengthen trade guidance and self-discipline management, convey the tax- and fee-related demands of trades and their members, and provide services in tax- and fee-related policy consultation, legitimate rights and interests protection and other services for taxpayers and fee payers.

Article 6 (Social Publicity)

The people's governments, the tax authority, and the departments of human resources and social security, healthcare security, finance, housing administration and other departments at all levels shall extensively publicize laws and policies on taxes and fees and popularize the knowledge of taxes and fees payment through a variety of forms.

The media, including radio, television, newspapers and the Internet shall publicize laws and policies on taxes and fees, to raise the social awareness of taxes and fees payment.

Article 7 (Fund Guarantee)

The funds required for the work in the services and guarantee for taxes and fees collection shall be guaranteed in line with the rules on the municipal fiscal administration system.

Article 8 (Regional Collaboration)

The tax authority shall cooperate with other relevant provincial and city tax authorities in the Yangtze River Delta to establish a coordination mechanism for taxes and fees collection, promote mutual recognition of credit and qualifications, cross-regional handling of tax- and fee-related matters, unification of regional law enforcement standards, and integration of tax- and fee-related services; it shall cooperate with other provincial and city tax authorities to establish a coordination mechanism for cross-regional taxes and fees collection and promote the joint management of tax payment credit and the cross-regional handling of tax- and fee-related matters.

Chapter II Services for Taxes and Fees Collection

Article 9 (Providing Convenient Methods for Tax and Fee Handling)

The tax authority shall provide tax and fee handling services for taxpayers and fee payers through methods of on-site handling on tax and fee service premises, or contactless handling via online tax service platforms and self-service tax handling terminals.

The district people's government, the municipal civil affairs department and the tax authority shall, in the light of the actual circumstances, bring the services for taxes and fees collection into the service scope of the government affairs service center, the community affairs service center and other institutions, to realize the centralized and integrated handling of businesses involving multiple departments.

Article 10 (Optimizing Business Process)

The tax authority shall, jointly with the relevant departments, promote the optimization of cross-departmental, cross-level and cross-regional business process for taxes and fees payment, and provide convenient and efficient handling services for taxpayers and fee payers via the platform of Government Online-Offline Shanghai for government services.

Article 11 (Improving the Convenience of Services for Taxes and Fees Collection)

The tax authority shall promote the comprehensive declaration of related taxes and fees, simplify declaration materials, and reduce the visit frequency and time of taxpayers and fee payers to handle taxes and fees payment.

The tax authority may provide taxpayers and fee payers with convenient services in taxes and fees payment by means of handling appointment, online interactive services, intelligent operation guidance, intelligent form filling, automatic system processing and other measures.

Taxpayers and fee payers, when declaring taxes and fees payment, may enjoy such preferential tax and fee policies as can be identified as applicable by themselves in accordance with relevant provisions and shall keep relevant materials for future reference.

The tax authority shall provide such services as door-to-door services appointment, priority handling and whole-process handling assistance for the elderly and the disabled in need.

Article 12 (Notification and Commitment of Certification Matters)

The tax authorities of this Municipality shall, within controllable risks, implement a notification and commitment system for taxes and fees certification matters, unless otherwise prescribed by laws, rules, regulations or the State. The catalogue of tax and fee certification matters subject to the notification and commitment system shall be published to the society.

Where the taxpayer or the fee payer chooses the notification and commitment method to handle the certification matters in the catalogue prescribed in the preceding Paragraph, the tax authority shall notify the taxpayer or the fee payer of the obligation and contents of the certification as well as the legal liability for untrue commitment all at once. If the taxpayer or the fee payer makes a written commitment that the relevant notified requirements are complied with, and that he/she is willing to bear the legal liability for an untrue commitment, then he/she need not provide relevant certification materials any more, and the tax authority shall handle the relevant tax or fee matters according to the written commitment.

Article 13 (Policy Consultation and Guidance)

The tax authority, and the departments of finance, science and technology, human resources and social security, healthcare security, housing administration and other departments shall, in accordance with their respective functions and duties, provide taxpayers and fee payers with consultation and guidance services on taxes and fees payment through their official websites, service hot-lines, service premises and other channels, and by setting up special windows, staffing specialists in service premises, and other methods, provide professional guidance targeting at the key policies and key areas.

Article 14 (Declaration Reminder Service)

The tax authority can remind taxpayers and fee payers of the declaration through interactive platforms and the web, client and mobile terminals of electronic tax services.

Article 15 (The Fullest Enjoyment of Preferential Tax Policies)

The tax authority, and the departments of human resources and social security, healthcare security and other departments, as well as the non-tax revenue related departments shall, in accordance with their respective functions and duties, comprehensively use the big data concerning taxes and fees to analyze and screen the tax payment status of taxpayers and fee payers and push preferential policies such as tax delay and tax reduction and exemption to relevant taxpayers and fee payers through channels such as the Government Online-Offline Shanghai, electronic taxation bureau, etc.

For taxpayers and fee payers who are identified not having enjoyed preferential tax policies that they are entitled to, relevant departments shall notify them in a timely manner.

Article 16 (Electronic Invoice)

The tax authority shall employ the national unified electronic invoice service platform to provide taxpayers with invoice issuance, delivery, inspection and other relevant services.

The departments of archives, finance, commerce, tax and others shall, in accordance with relevant provisions of the State, promote the electronic collection, reimbursement, accounting and filing of value-added tax (VAT) electronic invoices.

Article 17 (Professional Service Institutions)

This Municipality shall promote the cultivation and development of tax- and fee-related professional service institutions, and support these institutions to provide specialized, standardized and personalized services in accordance with market-oriented principles.

Tax agent firms, and accounting firms, law firms, accounting agencies, tax agency companies, financial and tax consulting companies and other professional service institutions engaged in tax-related professional services shall abide by the principle of good faith, and professional ethics and practicing discipline, and provide taxpayers and fee payers with services such as tax declaration agency, tax consultation and tax-related authentication in accordance with law.

Chapter III Guarantee for Taxes and Fees Collection

Article 18 (Mechanism of Tax and Fee Information Sharing)

This Municipality shall establish and improve a mechanism of tax and fee information sharing via big data resource platforms and other channels, to realize the linkage, integration, sharing and exchange of tax and fee information and data.

The tax authority that needs to share and use the public data of other departments or units in the process of performing their duties in accordance with law may apply for public data sharing through big data resource platforms, clarifying such contents as types of required data and application scenarios.

For tax- and fee-related data that is not included in the public data catalog of this Municipality but is needed to perform its duties, the tax authority may determine sharing methods by negotiating with relevant departments and units.

The tax authority and other relevant departments and units shall collect tax- and fee-related data within the minimum scope necessary to achieve their purpose of data processing, and not exceeding the scope and limit necessary to perform their statutory duties. Without authorization, the scope of use of tax- and fee-related data obtained through sharing shall not be expanded, and nor shall the status of taxes and fees payment be used as a precondition for handling businesses.

Article 19 (Data Quality Enhancement)

The tax authority and other relevant departments and units shall strengthen the quality administration of tax- and fee-related data, standardize data collection, carry out data verification, and improve the objection verification and processing mechanism for the tax- and fee-related data involved in the systems and industries they are respectively responsible for, to ensure the accuracy, timeliness and integrity of the data.

Article 20 (Connection with Social Insurance Premiums Businesses)

This Municipality shall promote the joint handling processes of social insurance premiums businesses and taxes and fees payment declaration. The departments of human resources social security, healthcare security and others shall, after handling social insurance registration for the payer of social insurance premiums, timely transmit the relevant registration information to the tax authority. The tax authority shall, after the payer has declared social premium payment, timely deliver back the information of premiums collection to the departments of human resources and social security, healthcare security and others.

The education department shall assist the tax authority to conduct publicity, guidance, reminding and other work in premiums payment among students in school.

Article 21 (Connection with Government Non-tax Revenue Businesses)

For the government non-tax revenue matters determined by the State to be collected by the tax authority, the non-tax revenue related departments shall connect the government non-tax revenue businesses with the taxes and fees collection of the tax authority, timely transmitting to the tax authority the fee source information involving payer identity, payment amount, payment deadline and others and assist the tax authority in the collection administration of government non-tax revenue.

The tax authority shall timely deliver back the information of the collection of government non-tax revenue to non-tax revenue related departments.

Article 22 (Smart Taxation)

The municipal tax authority shall use modern information technologies such as big data, cloud computing, artificial intelligence, blockchain, mobile Internet. etc. to promote the convergence, connectivity and application of various types of data related to taxes and fees collection, advance the development of smart taxation featuring high integration functions, high security performance, and high application efficiency, and improve the digital and intelligent administration of taxes and fees payment.

Article 23 (Verification of Qualifications for Taxes and Fees Preference)

Where the tax authority, in the process of implementing preferential tax and fee policies, finds such circumstances as changes in the information of taxpayers or fee payers, uncertain qualifications or unclear conditions for enjoying preferential tax and fee policies, etc., they may request relevant departments and units for verification, and relevant departments and units shall verify the information in a timely manner and issue verification opinions or professional appraisal opinions.

In the event that a taxpayer or fee payer does not meet the conditions for preferential tax and fee policies, the tax authority shall deal with the matter in accordance with law.

Article 24 (Determination of the Price of Tax-related Property)

Where the price of tax-related property is unknown or disputed and needs to be further determined, the tax authority may request assistance in price determination from price determination institutions subordinate to the competent pricing department. The price determination institution shall, within the agreed time limit, issue a price determination conclusion, which, after being approved by the tax authority, may be used as the basis for tax calculation or for price determination of tax-deductible property.

Article 25 (Inspection of Tax-related Information)

When real estate registration agencies, market regulation and other relevant departments handle such matters as real estate ownership registration, construction land approval procedures, registration of private equity transfer and change and others in accordance with their respective functions and duties, they shall check relevant information such as tax payment status, tax reduction and exemption certification, etc. in accordance with law. In case any party concerned fails to fulfill their obligation to declare and pay the tax, relevant departments shall notify them.

Article 26 (Handling of Tax- and Fee-related Matters Involved in Judicial Cases)

The tax authority shall cooperate with the people's court to establish and improve a coordination mechanism for taxes and fees collection and judicial execution, collaborating in the collection of taxes and fees involving movable property, immovable property, equity, etc. that are subject to judicial disposal, the recovery of taxes and fees defaulted on by the person subject to enforcement, the deduction of taxes and fees, etc.

When the people's court executes effective judgment documents, handles compulsory liquidation and bankruptcy cases, the tax authority shall collect relevant taxes in accordance with law.

Chapter IV Supervision and Regulation

Article 27 (Management of Taxes and Fees Collection Risks)

The tax authority shall establish a risk management and control mechanism for taxes and fees collection, and based on tax registration, tax declaration, financial accounting, data filing and other information, apply big data to analyze taxes and fees payment risks, and take such measures as notifying, assessment, inspection, etc. for different types and levels of taxes and fees collection risks of taxpayers and fee payers, to prevent taxes and fees collection risks.

Article 28 (Credit Supervision and Regulation)

The tax authority shall, in accordance with relevant provisions of the State and this Municipality, collect, disclose, use and manage tax payment credit information, establish taxpayer credit files, and promote dynamic credit supervision.

The tax authority shall, in accordance with relevant provisions on tax credit management, push the information of tax credit evaluation and rating indices and methods to taxpayers, and guide them to promptly and proactively correct untrustworthiness; for those who have corrected their tax irregularities and eliminated adverse effects thereof within the prescribed time limit, the tax authority shall restore their credit in a timely manner.

Article 29 (Complaints and Reporting)

Any unit or individual that has found any illegal act involving taxes and fees has the right to complain and report.

Where the tax authority, the departments of human resources and social security, and healthcare security, as well as the non-tax revenue related departments receive any complaint or report involving the collection of social insurance premiums and government non-tax revenue, which falls within their own handling scope, they shall promptly handle it and reply to the complainant in accordance with law; if the complaint or report falls within the handling scope of other departments, they shall promptly transfer it to corresponding competent departments and notify the complainant about the complaint or report transfer. The departments that have received the transferred materials shall handle them in a timely manner.

Article 30 (Dispute Resolution Mechanism)

The tax authority shall, jointly with the departments of human resources and social security, healthcare security, planning and natural resources, housing administration, ecology and environment, and others, establish and improve a tax- and fee-related dispute settlement mechanism, to protect the legitimate rights and interests of taxpayers and fee payers in accordance with law.

Where the tax authority and relevant departments need the assistance of the town/township people's governments, sub-district offices, and the administrative agencies of economy parks in handling disputes involving taxes and fees, the town/township people's governments, sub-district offices, and the administrative agencies of economy parks shall provide corresponding assistance.

Article 31 (Connection Between Administrative Law and Criminal Law)

The public security organ shall improve the liaison mechanism for public security department to dispatch personnel to the tax authority, and implement joint case handling by the police and the tax authority. Where the tax authority finds tax evasion, tax fraud, tax resistance, false invoicing, evasion of tax arrears payment or any other illegal acts suspected of crime, it shall hand them over to the public security organ in accordance with law. The public security organ shall deliver back the handling status to the tax authority in a timely manner.

Where the people's procuratorate submits procuratorial opinions to the tax authority on the case that it decides not to prosecute or in which the enterprise involved is to be subject to compliance inspection, the tax authority shall handle the case in accordance with law and return the handing result or status to the people’s procuratorate.

Article 32 (Social Supervision)

The tax authority and relevant departments and units shall take the initiative to accept the supervision of enterprises, public institutions, social organizations, individuals and the press on the services and guarantee for taxes and fees collection.

Chapter V Supplementary Provision

Article 33 (Effective Date)

These Procedures shall be effective as of April 1, 2024.