2026 Work Plan of Shanghai Municipal Tax Service, State Taxation Administration

　　In 2026, under the strong leadership of the CPC Shanghai Municipal Committee, the Shanghai Municipal People's Government, and the State Taxation Administration, Shanghai Municipal Tax Service shall adhere to and implement a sound philosophy of governance performance, and insist on reinforcing policy directions, consolidating foundations, capitalizing on existing advantages, improving quality and efficiency, and advancing law-based, data-driven, and rigorous tax governance. Through these efforts, Shanghai Municipal Tax Service will raise the effectiveness of tax and fee governance and make a solid contribution to securing a favorable and robust commencement of Shanghai's 15th Five-Year Plan period. The key tasks for the year 2026 are as follows:

　　Ⅰ. Focusing on Core Responsibilities, Supporting Overall Development

　　We remain committed to tax and fee collection in accordance with laws and regulations, and make efforts to build an end-to-end, high-performance governance system for tax and fee revenue to pursue both a substantive improvement in revenue quality and a measured expansion in revenue volume, thus providing a solid fiscal foundation for high-quality development. We will reinforce the quality monitoring of tax and fee revenue while holding the bottom line--excessive tax collection is prohibited. We will roll out more scenario-based services like service trade rebates. Major strategic tasks such as expanding domestic demand and upgrading the "five centers" functions of Shanghai will be deeply implemented to stimulate market vitality and foster new drivers of growth. We will fully implement tax and fee policies that expand domestic demand, promote opening-up, encourage innovation, and improve people's livelihoods. These practices will boost the vitality of market entities and strengthen public confidence. Focus will be placed on Shanghai's modern industrial system and the development of new quality productive forces. We will strengthen our analysis, dig into highlights, and intensify collaborative research with academic institutions on industrial chain dynamics, better harnessing tax data as a strategic resource for policymaking.

　　Ⅱ. Advancing Reform and Innovation, Enhancing Governance Effectiveness

　　We will follow the tax and fee reform directions set forth by the third and fourth plenary sessions of the 20th CPC Central Committee, further deepen tax collection and administration reform, proactively examine tax systems suited to emerging business models, develop forward-looking tax policy proposals, and work to ensure the smooth implementation of the VAT Law and its implementing rules. We will keep the pilot of water resources tax moving forward, while supporting preparatory efforts on a range of tax reform matters, including local surtax reform and the extension of the environmental protection tax to cover volatile organic compounds (VOCs). We will implement the "Foundation Strengthening Project" for tax and fee collection and administration, push for data-sharing and operational coordination across departments, launch a pilot program for managing taxpayers and fee-payers by category and grade, and explore a new "transaction-based and taxpayer-based" tax and fee source management model. We will deepen the integrated framework for taxes and fees characterized by equal priority, unified management, and coordinated administration, make stable progress in raising the collection and administration efficiency of social insurance contributions, step up standardized non-tax revenue management, and further expand pilot initiatives such as occupational injury protection for workers in new forms of employment.

　　III. Upgrading the Service, Optimizing the Business Environment

　　We persist in integrating compliance into service enhancement, continue to align with the World Bank's B-Ready assessment framework, and synchronize with Shanghai's Version 9.0 Plan to enhance the business environment, thus responding effectively to business tax inquiries. We will sustain the Spring Breeze Action to facilitate tax compliance and the Spring Rain Sprouts campaign to nurture small businesses, while streamlining and upscaling the "one-stop efficient service" model for tax and fee obligations. Continued progress will be made in boosting the efficiency of the integrated transformation of tax service halls and the 12366 hotline, the taxpayer credit assessment framework will be upgraded, and reforms will be intensified for cross-regional tax and fee services. We will further expand and upgrade the knowledge products and service initiatives under the "Tax Road Express" framework, alongside the enhancement of full-cycle closed-loop management of cross-border tax matters. Continued efforts will be made to enhance the coordinated management of tax and fee collection and administration, regulate enterprise-related administrative inspections, standardize tax enforcement practices, strictly observe the East China Regional Discretionary Benchmark for Tax Administrative Penalties, and narrow the room for discretion in administrative penalties. We will take full advantage of the reform that centralizes the handling of tax administrative litigation, and endeavor to align and harmonize the standards applied in tax enforcement, administrative reconsideration, and administrative adjudication.

　　IV. Adhering Unwaveringly to the Rule of Law, Maintaining the Integrity of the Tax System

　　We will maintain a tax framework that ensures fair competition by cracking down on tax irregularities in investment promotion and the "invoice economy", and provide stronger support for building a nationally unified market. Accelerated steps will be taken to build a new model of tax and fee collection and administration and a set of upgraded regulatory mechanisms, and measures will be made to refine the routine and standardized procedures for tax risk analysis, evaluation, and verification. We will continue to deepen the eight-department "Gale and Thunder" enforcement campaigns, strictly enforce the law against tax crimes such as false invoicing, export rebates, abuse of tax incentives, and tax evasion in the refined oil sector and other areas, and intensify efforts to make tax violation cases more visible to the public.