2025 Work Plan of Shanghai Municipal Tax Service, State Taxation Administration

　　In 2025, Shanghai Municipal Tax Service will uphold the guidance of Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era, thoroughly implemented the guiding principles of the 20th CPC National Congress and the second and third plenary sessions of the 20th CPC Central Committee, and the guiding principles of the Central Economic Work Conference, fully executed the guiding principles of the important speeches made by General Secretary Xi Jinping in his Shanghai inspection, and acted in earnest on the decisions and policy arrangements of the CPC State Taxation Administration Committee, the CPC Shanghai Municipal Committee, the Shanghai Municipal People's Government. We will take the "Foundation Strengthening Project" for tax collection and administration in the context of digital transformation as a key lever, and adopt concrete measures and push forward with vigor, contributing fresh momentum to Shanghai's role as a national leader and model, thus boosting its construction into a socialist international metropolis with world-class influence.

　　Ⅰ. Staying True to Our Mission, Powering Regional Economic Development

　　1. Organizing tax and fee revenue collection in accordance with laws and regulations

　　We will work to consolidate the mechanism for jointly shouldering tax revenue-collection responsibilities and vigorously pursue regularized, precision-targeted supervision across tax types, policy areas, industry sectors, and special programs on a regular basis. We will strengthen task coordination and schedule deployment at key milestones, with due emphasis on maintaining a dynamic equilibrium across different tax revenue objectives. Besides, we will intensify the quality monitoring of tax and fee revenue collection, while holding the bottom line--excessive tax collection is prohibited.

　　2. Performing our responsibilities with due diligence to facilitate economic growth

　　We will apply all tax policies that encourage consumption and investment with precision and rigor, actively promote equipment upgrades and consumer trade-ins, and intensify structural tax and fee cuts to fuel the accelerated development of new quality productive forces. We will improve the proactive approach of matching tax and fee incentives with eligible beneficiaries, and ensure that these policies are accurately delivered to different types of recipients through appropriate channels and at various stages of implementation, improving both the ease of access and the precision of policy implementation. With a focus on major strategies, core areas, key industries, and new economic forms, we will make an in-depth analysis to uncover bright spots and identify pain points, and then develop more forward-looking flagship analytical products on taxes and fees to better support the decisions made by higher-level tax authorities.

　　Ⅱ. Boosting Reform and Innovation, Serving National Major Strategies

　　1. Forging ahead with tax and fee reform

　　We will develop concrete action plans for the full set of tax and fee reform tasks mandated by the third plenary session of the 20th CPC Central Committee, and push forward the full implementation of the entire reform package. Efforts will be made to actively advance the extension of the environmental protection tax to cover volatile organic compounds (VOCs), strengthening the battle to restore and preserve blue skies, lucid waters, and uncontaminated land. We will actively explore reforms to the tax collection and administration system for new business forms, and foster the healthy growth of the platform economy by conducting research to improve the routine tax collection and administration system for the platform economy and advancing the submission of tax-related information by platform enterprises to the tax authorities. We will advance all tax collection and administration reform tasks in a well-ordered manner, and conduct a comprehensive review of the progress made in implementing all the tasks set out in the Opinions on Further Deepening Tax Collection and administration Reform issued by the General Offices of the CPC Central Committee and the State Council, as well as Shanghai's implementation plan.

　　2. Making efforts to serve major strategies

　　We will stay steadfastly focused on the mission of advancing Shanghai's "five centers" initiative, and continue to implement policies that support the development of the science and technology innovation center, including the weighted deduction of R&D costs, in order to bolster the self-reliance and self-strengthening of high-quality enterprises in science and technology. We will roll out export tax rebates under the cross-border e-commerce "overseas warehouse" business model, and strengthen the "tax-customs-trade" collaborative framework to raise the quality and capacity of export tax rebate services, thereby better serving the broader goal of keeping foreign trade stable. A new round of tax service support measures will be explored, developed, and implemented to assist the Yangtze River Delta region in taking the lead in forging a new and higher-level framework for reform and opening-up.

　　III. Staying True to Our Fundamental Purpose, Cultivating a More Favorable Tax Business Environment

　　1. Capitalizing on our first-mover advantages and push for further improvement

　　We will streamline and improve the administrative measures for advance tax rulings, and release more ruling cases, marking its transition from a pilot phase to a well-established, mature system. We will expand the application of fully digitalized electronic invoices, respond promptly to the invoicing requirements of enterprises enjoying good credit standing and low risk exposure, and continue to improve the convenience of quota allocation for fully digitalized electronic invoices, making invoicing more convenient and user-friendly for taxpayers. We will integrate professional large-enterprise services with local service resources, and fully leverage their bridging role of chief liaison officers in facilitating communication between higher and lower levels, better responding to and resolving the tax and fee service needs of large enterprises.

　　2. Addressing public concerns to improve service convenience

　　We will drive the integrated transformation of tax service halls and the 12366 hotline, consolidate service resources, reinforce the "duty-based allocation" model, and embed the synergy between service and inquiry, presenting one platform to the public and the other platform underpinning all services. We will strengthen the routine face-to-face communication mechanism between tax authorities and enterprises, and ensure that issues and feedback from all channels are systematically gathered, analyzed, and addressed. We will broaden the scope of the "one-stop efficient service" model to cover more areas, including real estate transaction workflow reform, the optimization of business information change procedures, among others, thereby further enhancing government services.

　　IV. Reinforcing Tax Governance, Maintaining the Economic and Tax Order

　　1. Continuously strengthening the fundamentals of routine management

　　Using the full implementation of coordinated task administration for tax and fee collection as a strategic entry point, we will unify and standardize the channels and procedures for assigning and handling verification tasks on suspicious matters, and further strengthen the oversight of enterprise-related inspection. We will deepen the taxpayer administration by category and grade, actively pilot a tax administration post-and-responsibility system that is aligned with digital transformation, and keep optimizing resource allocation to improve the quality and efficiency of tax collection and administration. We will regulate external data supply, establish a mechanism to coordinate data quality issues, build and improve a tax and fee data quality monitoring system, and explore the application of big data monitoring and other benchmark scenario applications, thus strengthening data foundations for tax and fee collection and administration.

　　2. Constantly strengthening regulatory and enforcement performance

　　We will further implement the "three systems" for administrative law enforcement and the benchmark for discretion over administrative punishments in East China, and revise the lists of powers and responsibilities of tax law enforcement entities at the municipal, district, and sub-district levels. These efforts will collectively promote the lawful, standardized, and transparent exercise of tax authority roles and responsibilities. We will steadily enhance the tax regulatory framework by establishing a full-process quality monitoring system for tax risk management as well as a review and monitoring mechanism driven by data rules. Digital assessments of effectiveness and coordination will be made to elevate the quality and efficiency of risk management. We will continue to deepen the eight-department coordination mechanism against false invoicing and tax fraud, and strengthen the impact of law enforcement by sustaining the "Gale and Thunder 2025" enforcement campaigns and conducting routine public disclosure of cases.