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導航Overall Objectives
Adhere to the guidance of Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era, implement the spirit of the 20th CPC National Congress in an all round manner, focus on addressing the concerns of business entities based on taxation realities, make continuous innovation in tax services and measures and deepen tax reform for the purpose of reaching international advanced levels, give full play to the role of taxation functions, comprehensively improve tax governance capabilities, build Shanghai into a demonstration city of superior business environment in China, and further enhance the international influence of Shanghai’s business environment.
Main Content
I. Promote Standardized Transparency Construction and Improve the Clarity of Tax Regulations
1. Disclose General Tax Guidelines
Make public general tax guidelines such as tax policies and interpretations, taxation guidelines, and system operations for the purpose of continuously improving the clarity of tax regulations and tax services.
2. Make Attempts in Advance Tax Rulings
Make active attempts in advance tax rulings for large enterprises, including establishing and improving relevant systems and working procedures that adapt to Shanghai’s realities and promoting the generation of more service cases.
II. Focus on Addressing Tax Service Demands and Improve the Information Disclosure Level
1. Optimize the Public Consultation Mechanism
Solicit public opinions when drafting normative tax documents that involve the vital interests of tax administration counterparts or may have a significant impact on their rights and obligations, except for those that must be kept confidential by law.
2. Improve the Public Release Mechanism
Prepare annual white papers on the business environment and make it public through multiple channels to inform the public about the developments and trends in taxation.
3. Improve the Public Accountability Mechanism
Regularly conduct investigation of taxpayers’ perception through government services evaluation, tax service experience and other campaigns, and carry out reforms to implement the targeted and feasible improvement suggestions proposed by taxpayers.
III. Strengthen the Implementation of Relevant Policies and Measures to Reduce Tax Burdens
1. Implement preferential tax policies
Further improve the working mechanism for the implementation of preferential tax policies, implement various preferential tax policies in detail, and allow relevant beneficiaries to directly and quickly receive the dividends of preferential tax policies.
2. Smoothen Policy Publicity Channels
Optimize the mechanism for precise push of tax policies, promote the system integration, precise positioning, and intelligent push of preferential tax policies, and facilitate the transition from seeking applicable policies to introducing targeted policies for specific groups.
3. Promote Innovation in Tax Collection and Payment Coordination Model
Create a new integrated model for tax collection and payment coordination, enhance tax payment experience, and shorten the tax payment time; improve the tax intelligence knowledge base and strengthen intelligent consulting service capabilities.
IV. Promote Digital Tax Management and Improve the Convenience of Taxes and Fees Payment
1. Optimize Auxiliary Tax Declaration Services
Optimize the tax declaration and payment services of online tax payment systems such as the Electronic Taxation Bureau, and seek ways to improve the intelligent pre-filling service of tax declaration data systems.
2. Reduce the Quantity of Tax Materials Submitted
Enhance the intelligent level of tax declaration and the convenience and usage of electronic tax declaration and payment services; press ahead with the pilot program of comprehensive digital electronic invoices as well as paperless reimbursement, accounting, and archiving of digital electronic invoices in a comprehensive manner.
3. Strengthen Data Interaction and Collaboration
Strengthen system interconnection and information sharing with external departments to provide data support for cross-comparison of collection and management data, synchronized early warning of business risks, and other tasks.
V. Improve the Regulatory Inspection Process and Regulate Tax Law Enforcement and Supervision
1. Enhance Risk Identification Accuracy
Establish a new three-dimensional "credit + risk" tax supervision system to accurately identify dynamic risks, provide real-time prompts and reminders, respond to and deal with the risks identified, and prevent tax risks in a timely manner.
2. Improve Risk Management Efficiency
Further regulate the working processes such as coordinating risk tasks and enhancing risk response quality to improve tax risk management efficiency.
3. Optimize Risk Treatment Methods
Strengthen communication with taxpayers in tax treatment and when imposing tax administrative penalties, including explaining the legal basis and informing the persons investigated of their legal rights and the legal consequences of failing to implement tax treatment or penalty decisions, thus improving the persuasiveness and credibility of tax law enforcement.
4. Improve Audit Quality and Efficiency
Improve the working mechanism for tax audit case selection, make full use of big data and third-party data, carry out joint research and judgment, and strengthen risk analysis and precise prevention of tax-related illegal activities.
VI. Improve Tax-related Dispute Resolution and Strengthen the Protection of Taxpayers’ Rights and Interests
1. Regulate Tax Law Enforcement
Continuously improve the internal supervision mechanism for tax law enforcement, and strengthen regular, precise and institutionalized supervision of tax law enforcement; Deepen law enforcement supervision and transfer any violations of laws and disciplines to the discipline inspection and supervision departments in accordance with relevant regulations.
2. Deal with Tax Disputes in An Intensive Manner
Set up “tax dispute mediation rooms” in the tax service centers of each district in Shanghai to further unblock the channels for effective collection of, rapid response to and timely feedback of taxpayers’ demands, and improve the efficiency of tax dispute resolution.
3. Optimize the Administrative Review Mechanism
Receive administrative review applications through multiple channels; seek to establish simplified administrative review procedures for tax cases with clarified facts and clear responsibilities and that involve small amounts to improve the convenience of tax dispute resolution.
VII. Strengthen Cooperation with External Parties and Improve the Level of Participation and Benefit Sharing
1. Promote Collaborative Management of Green Taxation
Strengthen coordination and co-governance with multiple departments (e.g., ecological environment department), and continuously improve the quality of data exchanged, such as tax-related information for environmental protection; collect and sort out various green taxation policies, improve guidance for green taxation, and continuously optimize tax payment experience.
2. Simplify Business Registration and Cancellation Procedures
Strengthen cooperation with market regulatory authorities in further simplifying business registration procedures and promoting automated tax registration; seek means to simplify business tax write-off procedures.
3. Deepen the Integration of Services into the Social Governance Pattern
Strengthen data sharing with the Market Supervision Bureau, Natural Resources Bureau, Housing and Urban-Rural Development Commission, High Court and other departments to improve the efficiency of handling tax-related matters in various fields; Actively integrate into the local online government service platform to further improve the service efficiency and level of handling multiple items with one application process.
