All District People’s Government and the Municipal Government’s Committees, Offices and Bureaus：
The Measures for the Protection of Tax Collection of Shanghai Municipality has been approved by the Municipal Government and is hereby distributed to you, and Please implement the Measures in accordance with the documents.
Chapter1 General Principles
Article 1 In order to further strengthen the guarantee for the collection of taxes and fees in this Municipality and effectively safeguard the legitimate rights and interests of taxpayers and fee payers, According to the Law of the People’s Republic of China on the Administration of Tax Collection, the Social Security Law of the People’s Republic of China, the Opinions of the General Office of the CPC Central Committee and The General Office of the State Council on Further Deepening the Reform of Tax Collection and Administration, the Implementation Plan of Shanghai Municipality on Further Deepening the Reform of Tax Collection and Administration and other laws and policies, to formulate this Measures.
第二条 本市行政区域内税费征收协作管理和共治保障相关工作，适用本办法。Article 2 These Measures shall apply to the work related to the cooperative administration of tax collection and co-governance and security within the administrative area of this Municipality.
The term Taxes and Fees as used in these Measures refers to the aggregate of taxes, social insurance premiums and non-tax revenues collected by Tax Authorities according to law.
Article 3 The Tax Authorities mentioned in these Measures shall include Municipal Tax Bureaus and Tax Sub Bureaus, District Tax Bureaus and Tax Sub Bureaus, as well as Tax Bureaus established in accordance with the regulations of The State Council and announced to the public.
Article 4 The Municipal Tax Bureau shall coordinate the work of ensuring the collection of taxes and fees, and be responsible for the daily work of ensuring the collection of taxes and fees. All relevant units and departments shall provide support and cooperation according to laws and regulations within the scope of their responsibilities.
Article 5 Each district people’s government shall strengthen leadership over the work of ensuring the collection of taxes and fees in its own district, establish and improve the cooperation mechanism for collecting taxes and fees in its own district, coordinate and urge relevant departments and units to implement the measures for ensuring the collection of taxes and fees, and provide support for the funds required in accordance with the financial management system.
The people’s governments and sub-district offices of towns and townships shall assist the tax authorities in ensuring the collection of taxes and fees within their respective administrative areas.
Article 6 In view of the actual needs of ensuring the collection of taxes and fees, where the tax authorities request relevant departments and units to provide assistance in the collection of taxes and fees, the relevant departments and units shall provide assistance in accordance with the law and regulations.
Chapter 2 Tax service
Article 7 The tax authorities of each district should combine the conditions of the government affairs service center, actively promote the tax service office to enter the government affairs service center, and the government affairs service management agency should provide the support of site and equipment. The tax service offices settled in government affairs service centers and other social networks shall handle tax matters in strict accordance with the regulations of the tax authorities, give overall consideration to the requirements of the tax authorities and resident departments on personnel, sites and signs, and carry out services in a standardized manner. The tax authorities of all districts shall continue to promote the orderly implementation of natural person tax collection services in the community affairs acceptance service center.
Article 8 Tax authorities shall, together with relevant departments and units, guide and support market entities to carry out business activities in an orderly manner in accordance with the law and provide the following services free of charge：
（一）建立畅通的信息沟通渠道，及时公布、宣传、精准推送国家和本市税费政策，组织税费辅导培训，指导和帮助纳税人、缴费人充分享受优惠政策Establish smooth channels of information communication, timely publish, publicize and accurately push national and municipal tax policies, organize tax counseling and training, guide and help taxpayers and fee payers to fully enjoy preferential policies;
（二）提供多元化的纳税申报方式、简便易行的办税程序、整洁干净的服务场所Provide diversified tax declaration methods, simple and easy tax procedures, clean and tidy service places;
（三）开展税费风险提示提醒服务，为纳税人提供监督投诉、行政救济等渠道Carry out tax and fee risk reminder service, provide taxpayers with supervision, complaints, administrative relief and other channels;
（四）国家和本市规定的其他税费服务。Other tax and fee services prescribed by the State and this municipality.
Article9 Tax authorities shall, in accordance with the law, establish a tax government information disclosure system to publicize tax and fee policies, tax payment procedures, service standards, rights relief and other matters.
Article 10 Tax authorities shall provide free consultation services for taxpayers and fee payers through on-site, Internet, telephone and other means.
In accordance with relevant regulations, tax authorities shall transfer relevant policy questions such as social insurance premium and non-tax income to relevant departments and units in accordance with relevant procedures.
Article 11 Tax authorities should optimize the way of paying taxes, use modern information technologies such as big data, cloud computing, artificial intelligence and blockchain to promote online and mobile terminal handling of service matters, and promote refined, intelligent, personalized and convenient services.
Article 12 The tax authorities should actively promote the connection between the tax information system and the municipal government service platform, deepen the reform of the All-In-One Network Handling tax matters, and enhance the level of inter-departmental joint handling.
Article 13 Tax authorities should promote the application of electronic invoices, establish management and service modes matching electronic invoices, and provide convenient and efficient services for taxpayers to issue and use electronic invoices.
Development and reform, commerce, finance,transportation, health care, medical insurance, archives and other departments should, in accordance with relevant state regulations, promote the work of electronic accounting vouchers reimbursement, account entry, filing, etc., and guide market subjects to improve the electronic level of financial management and accounting archives management.
Article 14 Tax authorities should continue to strengthen the construction of smart taxation, and continue to do a good job in process reengineering through data sharing, electronic certificates and licenses, so as to improve the satisfaction of taxpayers and payers and serve the city’s digital transformation and development strategy.
Article 15 Tax-related professional service institutions should strengthen the construction of professional service system for tax and fee, improve professional service capacity, and provide professional, standardized and personalized tax and fee services for taxpayers and fee payers.
Tax, Finance, Judicial and Other Departments should strengthen guidance for tax accountants, certified public accountants, bookkeeping agents, lawyers and other industries. Social organizations such as trade associations and chambers of commerce should strengthen self-discipline management of the industry, accurately reflect the tax demands of the industry and enterprises, and provide services for the protection of rights and interests of taxpayers and fee payers.
Chapter 3 Information Sharing
Article 16 The municipal big data center should rely on the big data resource platform and other channels to establish and improve the sharing mechanism of tax and fee information and realize the data integration, sharing and exchange of tax and fee information.
Article 17 Human resources, social security, medical insurance and other departments and tax authorities should continue to improve the information sharing mechanism for insurance registration and social insurance premium collection and management, regularly carry out joint data clearing, and strengthen cooperation in income analysis, consultation hotline transfer, inter-departmental business joint operation, information construction and other aspects.
Article 18 The departments of finance, planning resources, water affairs, civil air defense, disabled persons’ Federation and tax authorities should do a good job in connecting the collection and payment of non-tax revenue, strengthen system connectivity and information sharing, continuously optimize the business process, and continuously improve the collection and payment efficiency.
Article 19 All relevant departments and units shall strengthen data sharing, improve the quality of tax and fee data generated and obtained during the performance of duties, ensure the accuracy, integrity and effectiveness of data, and ensure the protection of tax and fee data.
Article 20 Tax information sharing shall be carried out in accordance with relevant provisions of Shanghai Data Regulations and Shanghai Public Data and All-In-One Network Handling Administration. Where state secrets, work secrets, trade secrets and personal privacy are involved, relevant laws and regulations shall apply.
Article 21 The information using department shall have the obligation to keep confidential the shared tax information authorized for use according to law, shall not use the shared information for purposes other than performing statutory duties, shall not provide the shared information directly or in disguised form to a third party, and shall accept the supervision of the information providing department.
Article 22 The department providing information shall timely maintain and update the shared information of taxes and fees, and shall timely correct and explain any errors or doubts reflected by the department using the information.
Article 23 Tax information sharing implements directory management. Tax authorities shall, in accordance with the relevant requirements of this municipality concerning public data, compile a shared directory of tax and fee information, and update and publish it in a timely manner. Tax-related and fee-related data sharing requirements not included in the catalogue shall be settled by the tax authorities through consultation with relevant departments and units and shall be put under the management of the catalogue in a timely manner.
Article 24 Tax information sharing is generally carried out by means of electronic data and relying on big data resource platform. If electronic data exchange is not available for the time being, media exchange, mail exchange, paper exchange and other means can be adopted in the first place, and then it shall be shared through the information system.
Article 25 The departments involved in tax and fee information sharing shall designate special persons to be responsible for tax and fee information sharing.
Chapter 4 Tax Assistance
Article 26 When tax authorities perform their duties according to law, relevant departments and units shall provide support and assistance according to law.
Article 27 When the tax authority notifies relevant departments and units to provide tax assistance, it shall specify the specific matters, time limit and other contents; If the departments and units concerned are unable to provide assistance for tax and fee, they shall explain the reasons.
Article 28 Development and reform, economic informatization, science and technology, finance, planning resources, ecological environment, emergency response, housing administration and other departments shall, according to the needs of the tax authorities in implementing the preferential policies for taxpayers and fee payers, assist the tax authorities in identifying the eligibility of taxpayers and fee payers to enjoy preferential policies for taxes and fees or issue professional appraisal opinions.
Article 29 Where the tax authorities find that special additional deduction information or the archival information of taxpayers and fee payers enjoying preferential tax and fee policies is abnormal and requests for verification, the relevant departments and units shall issue verification opinions in time.
Where a taxpayer no longer meets the requirements for preferential tax treatment, the relevant departments and units shall promptly notify the tax authorities.
Article 30 Human resources, social security, medical insurance and other departments should, according to the division of responsibilities, assist tax authorities in the collection and management of various social insurance premiums, explore and promote the joint handling of social insurance business and the declaration and payment process, and vigorously promote the All-In-One Network Handling. Education, civil affairs and other departments shall assist the tax authorities to continue to do a good job in the collection and payment of relevant payment groups, publicity, guidance, reminders and other work.
Article 31 Human resources, social security, planning resources, water affairs, civil air defense, disabled persons’ federations and other departments shall assist tax authorities in the administration of collection and payment of non-tax income. For non-tax income items transferred to tax collection, relevant collection and collection departments shall be responsible for assisting tax authorities in the administration of collection and payment.
The tax authorities should provide timely feedback to the departments of finance, planning and resources, water affairs, civil air defense, disabled persons’ Federation and other relevant non-tax revenue collection details.
Article 32 Where the price of tax-related property is unclear, the price is disputed or other reasons require price determination, the tax authority may apply for assistance in price determination to the price determination organ subordinate to the competent price department, and the price determination organ shall conduct price determination according to law.
Article 33 When going through the formalities of registration of real estate ownership and approval of cultivated land construction, the registration organ shall, in accordance with the provisions of laws and regulations, examine the tax payment certificates, tax reduction and exemption certificates or relevant information related to the real estate and cultivated land; Those who have fulfilled the obligation of declaration and payment after inspection shall handle relevant business for them according to law.
Article 34 Where an individual transfers his or her stock rights for registration of change, the market subject registration authority shall examine the individual income tax payment vouchers related to the stock rights transaction; For those who have fulfilled the obligation of reporting and paying after inspection, the market entity registration authority shall handle the registration of the alteration of their shares according to law.
Article 35 Financial departments shall strengthen supervision over accounting vouchers, accounting books, financial reports and other accounting materials of taxpayers and fee payers in accordance with the law, and urge taxpayers and fee payers to use legal and effective vouchers for bookkeeping and accounting according to actual economic business matters. Tax authorities shall be promptly notified of any illegal acts involving taxes and fees discovered during supervision and inspection.
Article 36 The compilation and adjustment of tax revenue budgets shall be commensurate with the situation of tax sources in the administrative area. Tax authorities shall, in light of the actual economic development and the situation of tax sources, scientifically forecast tax revenue targets, promptly report to the financial departments at the same level the major tax revenue increases or decreases and other factors, and provide forecasts of tax revenue collection in accordance with the requirements of the financial departments. In compiling and adjusting tax revenue budgets, financial departments shall seek the opinions of tax authorities at the same level.
Article 37 Tax authorities shall, in accordance with the law, inquire the financial account information of taxpayers, implement tax preservation and compulsory tax enforcement measures, inquire the financial account information of employers who have paid social insurance premiums, and implement relevant compulsory enforcement measures. Commercial banks and other financial institutions shall provide assistance according to the law.
Article 38 When the people’s court executes effective judgment documents and handles compulsory liquidation and bankruptcy cases, the tax authorities shall collect relevant taxes and fees in a timely manner.
Article 39 Public security, Internet information and other departments shall, according to their respective duties, deal with behaviors that seriously affect the administrative order of taxes and fees, such as picking quarrels and stirring up trouble, spreading rumors and so on in a timely manner according to law.
Public security organs shall handle suspected criminal cases of tax evasion, tax fraud, tax resistance, false invoice writing, etc. transferred by tax authorities in accordance with the law and report the situation to tax authorities in a timely manner.
Chapter 5 Supervision and Security
Article 40 The people’s governments of all districts shall, in accordance with these Measures, establish and improve the system for ensuring the collection of taxes and fees, perfect the evaluation mechanism for ensuring the collection of taxes and fees, coordinate to solve the major problems arising in the work of ensuring the collection of taxes and fees, and urge the relevant departments and units to perform their duties in ensuring the collection of taxes and fees.
Article 41 Tax authorities shall, together with relevant departments and units, strengthen the administrative law enforcement work of tax collection, administration, innovation of administrative law enforcement methods, strictly promote standardized, fair and civilized law enforcement, promote the establishment of inter-departmental and inter-regional cooperation mechanisms for administrative law enforcement and the linkage mechanism between administrative law enforcement and criminal justice, and promptly investigate and punish illegal acts involving taxes and fees.
Article 42 Tax authorities should coordinate with relevant departments and units to promote the introduction and implementation of fiscal and tax policies, support and standardize the healthy development of new industries, new forms and models of business, and promote law-based tax payment and fair competition.
Article 43 Tax authorities and relevant departments and units shall take the initiative to accept the supervision of enterprises, institutions, social organizations, individuals and the news media on the guarantee of tax collection.
Article 44 Tax authorities should improve the mechanism for settling tax-related fee-related disputes, unblock channels for collecting, responding to and giving feedback on tax-related fee-related claims, and resolve tax-related fee-related disputes in a timely manner in accordance with the law by means of reconciliation, mediation and other dispute resolution methods.
Article 45 Tax authorities should strengthen the disclosure of government information, improve the system of complaints and reports, and publicize the way of complaints and reports.
Article 46 The tax authority shall establish and improve the working mechanism for the collection and release of tax payment credit information of taxpayers and fee payers, disclose relevant information to the society according to law, and collect and share it with the municipal public credit information service platform in accordance with regulations.
Article 47 Tax authorities and district people’s governments shall establish and improve the working mechanisms for encouraging taxpayers and fee payers to keep faith and punishing them for breaking faith, so as to give full play to the basic role of tax payment credit in the construction of the social credit system.
Tax authorities shall implement classified and tiered management of taxpayers and fee payers. For taxpayers and fee payers with high credit, relevant departments and units shall provide convenience of service; For taxpayers and fee payers who break faith due to major tax and fee violations, relevant departments shall take corresponding joint disciplinary measures according to law.
Chapter 6 Supplementary Provisions
Article 48 These Measures shall come into force on January 10, 2023 and be valid until January 9, 2028.