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Circular on Issuance of the Catalog of Items for “Instant, Online, Nearby and One-time Acceptance” of Shanghai Municipal Tax Service, State Taxation Administration
To tax bureaus of all districts, all tax sub-bureaus and departments and offices (bureau) of bureaus and organs of Shanghai,
According to the relevant work requirements of the Office of Organization Establishment Committee of Shanghai, the Catalog of Items for “Instant, Online, Nearby and One-time Acceptance” of Shanghai Municipal Tax Service, State Taxation Administration (see the attachments for details) is prepared by Shanghai Municipal Tax Service, so as to implement the Plan of Shanghai for Further Promotion of Convenient Approval Service (HWB [2018] No. 37, further enhance the degree of "Instant, Online, Nearby and One-time Acceptance” and provide convenience to individuals and enterprises.
All units and departments shall maintain smooth communication and form effective coordination mechanism in work, actively collect new situations and problems and give timely feedback and solutions.
Attachment: Catalog of items for “Instant, Online, Nearby and One-time Acceptance” of Shanghai Municipal Tax Service, State Taxation Administration
Shanghai Municipal Tax Service, State Taxation Administration
October 30, 2018
Shanghai Municipal Tax Service, State Taxation Administration
Catalog of Items for
“Instant, Online, Nearby and One-time Acceptance”
It is hereby announced that the Catalog of items for “instant, online, nearby and one-time acceptance” of Shanghai Municipal Tax Service, State Taxation Administration is published according to the Plan of Shanghai for Further Promotion of Convenient Approval Service (HWB [2018] No. 37).
Shanghai Municipal Tax Service, State Taxation Administration will provide the service of instant, online, nearby and one-time acceptance as required by the announcement, for the convenience of individuals and enterprises. In case of failing to do so, Shanghai Municipal Tax Service, State Taxation Administration will investigate and deal with the complaints from individuals and enterprises who are entitled to complain timely according to relevant regulations.
Shanghai Municipal Tax Service, State Taxation Administration
October 30, 2018
I. Catalog of items for “instant acceptance”
Note: in case of any changes in laws and regulations, the laws and regulations shall prevail
|
No. |
Item |
Competent Agency |
|
None |
II. Catalog of items for “online acceptance”
Note: in case of any changes in laws and regulations, the laws and regulations shall prevail
|
No. |
Item |
Competent Agency |
|
1 |
Approval of invoice printed by enterprise |
Shanghai Municipal Tax Service |
|
2 |
Authorization of deferred payment of tax by taxpayer |
Shanghai Municipal Tax Service |
|
3 |
Authorization of deferred declaration by taxpayer |
Competent tax authority |
|
4 |
Authorization of change of tax quota by taxpayer |
Competent tax authority |
|
5 |
Approval of maximum invoice quota of VAT special invoice (tax control system of VAT) |
Competent tax authority |
|
6 |
Authorization of other income tax prepayment methods except that prepaid based on actual profit |
Competent tax authority |
|
7 |
Approval of income tax paid on a consolidated basis by the main organization of non-resident enterprise |
Competent tax authority |
III. Catalog of items for “nearby acceptance”
Note: in case of any changes in laws and regulations, the laws and regulations shall prevail
|
No. |
Item |
Competent Agency |
|
None |
IV. Catalog of items for “one-time acceptance”
Note: in case of any changes in laws and regulations, the laws and regulations shall prevail
|
No. |
Item |
Competent Agency |
|
1 |
Approval of invoice printed by enterprise |
Shanghai Municipal Tax Service |
|
2 |
Authorization of deferred payment of tax by taxpayer |
Shanghai Municipal Tax Service |
|
3 |
Authorization of deferred declaration by taxpayer |
Competent tax authority |
|
4 |
Authorization of change of tax quota by taxpayer |
Competent tax authority |
|
5 |
Approval of maximum invoice quota of VAT special invoice (tax control system of VAT) |
Competent tax authority |
|
6 |
Authorization of other income tax prepayment methods except that prepaid based on actual profit |
Competent tax authority |
|
7 |
Approval of income tax paid on a consolidated basis by the main organization of non-resident enterprise |
Competent tax authority |
Catalog of items for “Instant, Online, Nearby and One-time Acceptance” of Shanghai Municipal Tax Service, State Taxation Administration
|
No. |
Item |
Type |
Content |
Competent Agency |
Charge Basis and Standard |
Place |
Way of Consultation |
Channel of Complaint |
Remarks |
|
1 |
Approval of invoice printed by enterprise |
Instant acceptance □ |
|
|
|
|
|
|
|
|
Online acceptance |
An enterprise, whose application meets the requirements, may print invoices upon the authorization of the tax authority. |
Online tax bureau |
Not charged |
Shanghai Local Taxation Bureau or tax service hall of competent tax authority (see the tax website of Shanghai for details http://www.tax.sh.gov.cn > tax service >tax guide > external service window) |
1. Window consulting Tax service hall of competent tax authority (see the tax website of Shanghai for details http://www.tax.sh.gov.cn > tax service >tax guide > external service window) 2. Telephone consulting (021) 12366 3. Online consulting http://www.tax.sh.gov.cn |
1. Complaint by window or letter Shanghai Local Taxation Bureau or complaint divisions of competent tax authority (see the tax website of Shanghai for details http://www.tax.sh.gov.cn > tax service >tax guide > complaint hotline) 2. Complaint by phone (021) 12366 3. Complaint online http://www.tax.sh.gov.cn |
| ||
|
Nearby acceptance □ |
|
|
|
|
|
|
| ||
|
One-time acceptance |
An enterprise, whose application meets the requirements, may print invoices upon the authorization of the tax authority. |
Shanghai Municipal Tax Service |
Not charged |
Shanghai Local Taxation Bureau or tax service hall of competent tax authority (see the tax website of Shanghai for details http://www.tax.sh.gov.cn > tax service >tax guide > external service window) |
1. Window consulting Tax service hall of competent tax authority (see the tax website of Shanghai for details http://www.tax.sh.gov.cn > tax service >tax guide > external service window) 2. Telephone consulting (021) 12366 3. Online consulting http://www.tax.sh.gov.cn |
1. Complaint by window or letter Shanghai Local Taxation Bureau or complaint divisions of competent tax authority (see the tax website of Shanghai for details http://www.tax.sh.gov.cn > tax service >tax guide > complaint hotline) 2. Complaint by phone (021) 12366 3. Complaint online http://www.tax.sh.gov.cn |
| ||
|
2 |
Authorization of deferred payment of tax by taxpayer |
Instant acceptance □ |
|
|
|
|
|
|
|
|
Online acceptance |
A taxpayer, whose application meets the requirements, may be taxed in a deferred way upon the authorization of the tax authority. |
Online tax bureau |
Not charged |
Shanghai Local Taxation Bureau or tax service hall of competent tax authority (see the tax website of Shanghai for details http://www.tax.sh.gov.cn > tax service >tax guide > external service window) |
1. Window consulting Tax service hall of competent tax authority (see the tax website of Shanghai for details http://www.tax.sh.gov.cn > tax service >tax guide > external service window) 2. Telephone consulting (021) 12366 3. Online consulting http://www.tax.sh.gov.cn |
1. Complaint by window or letter Shanghai Local Taxation Bureau or complaint divisions of competent tax authority (see the tax website of Shanghai for details http://www.tax.sh.gov.cn > tax service >tax guide > complaint hotline) 2. Complaint by phone (021) 12366 3. Complaint online http://www.tax.sh.gov.cn |
| ||
|
Nearby acceptance □ |
|
|
|
|
|
|
| ||
|
One-time acceptance |
A taxpayer, whose application meets the requirements, may be taxed in a deferred way upon the authorization of the tax authority. |
Shanghai Municipal Tax Service |
Not charged |
Shanghai Local Taxation Bureau or tax service hall of competent tax authority (see the tax website of Shanghai for details http://www.tax.sh.gov.cn > tax service >tax guide > external service window) |
1. Window consulting Tax service hall of competent tax authority (see the tax website of Shanghai for details http://www.tax.sh.gov.cn > tax service >tax guide > external service window) 2. Telephone consulting (021) 12366 3. Online consulting http://www.tax.sh.gov.cn |
1. Complaint by window or letter Shanghai Local Taxation Bureau or complaint divisions of competent tax authority (see the tax website of Shanghai for details http://www.tax.sh.gov.cn > tax service >tax guide > complaint hotline) 2. Complaint by phone (021) 12366 3. Complaint online http://www.tax.sh.gov.cn |
| ||
|
3 |
Authorization of deferred declaration by taxpayer |
Instant acceptance □ |
|
|
|
|
|
|
|
|
Online acceptance |
A taxpayer may, whose application meets the requirements, may declare upon the authorization of the tax authority. |
Online tax bureau |
Not charged |
Shanghai Local Taxation Bureau or tax service hall of competent tax authority (see the tax website of Shanghai for details http://www.tax.sh.gov.cn > tax service >tax guide > external service window) |
1. Window consulting Tax service hall of competent tax authority (see the tax website of Shanghai for details http://www.tax.sh.gov.cn > tax service >tax guide > external service window) 2. Telephone consulting (021) 12366 3. Online consulting http://www.tax.sh.gov.cn |
1. Complaint by window or letter Shanghai Local Taxation Bureau or complaint divisions of competent tax authority (see the tax website of Shanghai for details http://www.tax.sh.gov.cn > tax service >tax guide > complaint hotline) 2. Complaint by phone (021) 12366 3. Complaint online http://www.tax.sh.gov.cn |
| ||
|
Nearby acceptance □ |
|
|
|
|
|
|
| ||
|
One-time acceptance |
A taxpayer may, whose application meets the requirements, may declare upon the authorization of the tax authority. |
Competent tax authority |
Not charged |
Shanghai Local Taxation Bureau or tax service hall of competent tax authority (see the tax website of Shanghai for details http://www.tax.sh.gov.cn > tax service >tax guide > external service window) |
1. Window consulting Tax service hall of competent tax authority (see the tax website of Shanghai for details http://www.tax.sh.gov.cn > tax service >tax guide > external service window) 2. Telephone consulting (021) 12366 3. Online consulting http://www.tax.sh.gov.cn |
1. Complaint by window or letter Shanghai Local Taxation Bureau or complaint divisions of competent tax authority (see the tax website of Shanghai for details http://www.tax.sh.gov.cn > tax service >tax guide > complaint hotline) 2. Complaint by phone (021) 12366 3. Complaint online http://www.tax.sh.gov.cn |
| ||
|
4 |
Authorization of change of tax quota by taxpayer |
Instant acceptance □ |
|
|
|
|
|
|
|
|
Online acceptance |
A taxpayer may, upon the authorization of the tax authority, change the tax quota if its application meets the requirements |
Online tax bureau |
Not charged |
Shanghai Local Taxation Bureau or tax service hall of competent tax authority (see the tax website of Shanghai for details http://www.tax.sh.gov.cn > tax service >tax guide > external service window) |
1. Window consulting Tax service hall of competent tax authority (see the tax website of Shanghai for details http://www.tax.sh.gov.cn > tax service >tax guide > external service window) 2. Telephone consulting (021) 12366 3. Online consulting http://www.tax.sh.gov.cn |
1. Complaint by window or letter Shanghai Local Taxation Bureau or complaint divisions of competent tax authority (see the tax website of Shanghai for details http://www.tax.sh.gov.cn > tax service >tax guide > complaint hotline) 2. Complaint by phone (021) 12366 3. Complaint online http://www.tax.sh.gov.cn |
| ||
|
Nearby acceptance □ |
|
|
|
|
|
|
| ||
|
One-time acceptance |
A taxpayer may, upon the authorization of the tax authority, change the tax quota if its application meets the requirements |
Competent tax authority |
Not charged |
Shanghai Local Taxation Bureau or tax service hall of competent tax authority (see the tax website of Shanghai for details http://www.tax.sh.gov.cn > tax service >tax guide > external service window) |
1. Window consulting Tax service hall of competent tax authority (see the tax website of Shanghai for details http://www.tax.sh.gov.cn > tax service >tax guide > external service window) 2. Telephone consulting (021) 12366 3. Online consulting http://www.tax.sh.gov.cn |
1. Complaint by window or letter Shanghai Local Taxation Bureau or complaint divisions of competent tax authority (see the tax website of Shanghai for details http://www.tax.sh.gov.cn > tax service >tax guide > complaint hotline) 2. Complaint by phone (021) 12366 3. Complaint online http://www.tax.sh.gov.cn |
| ||
|
5 |
Approval of maximum invoice quota of VAT special invoice (tax control system of VAT) |
Instant acceptance □ |
|
|
|
|
|
|
|
|
Online acceptance |
Change of maximum invoice quota of VAT special invoice |
Online tax bureau |
Not charged |
Shanghai Local Taxation Bureau or tax service hall of competent tax authority (see the tax website of Shanghai for details http://www.tax.sh.gov.cn > tax service >tax guide > external service window) |
1. Window consulting Tax service hall of competent tax authority (see the tax website of Shanghai for details http://www.tax.sh.gov.cn > tax service >tax guide > external service window) 2. Telephone consulting (021) 12366 3. Online consulting http://www.tax.sh.gov.cn |
1. Complaint by window or letter Shanghai Local Taxation Bureau or complaint divisions of competent tax authority (see the tax website of Shanghai for details http://www.tax.sh.gov.cn > tax service >tax guide > complaint hotline) 2. Complaint by phone (021) 12366 3. Complaint online http://www.tax.sh.gov.cn |
| ||
|
Nearby acceptance □ |
|
|
|
|
|
|
| ||
|
One-time acceptance |
Change of maximum invoice quota of VAT special invoice |
Competent tax authority |
Not charged |
Shanghai Local Taxation Bureau or tax service hall of competent tax authority (see the tax website of Shanghai for details http://www.tax.sh.gov.cn > tax service >tax guide > external service window) |
1. Window consulting Tax service hall of competent tax authority (see the tax website of Shanghai for details http://www.tax.sh.gov.cn > tax service >tax guide > external service window) 2. Telephone consulting (021) 12366 3. Online consulting http://www.tax.sh.gov.cn |
1. Complaint by window or letter Shanghai Local Taxation Bureau or complaint divisions of competent tax authority (see the tax website of Shanghai for details http://www.tax.sh.gov.cn > tax service >tax guide > complaint hotline) 2. Complaint by phone (021) 12366 3. Complaint online http://www.tax.sh.gov.cn |
| ||
|
6 |
Authorization of other income tax prepayment methods except that prepaid based on actual profit |
Instant acceptance □ |
|
|
|
|
|
|
|
|
Online acceptance |
Authorization of other income tax prepayment methods except that prepaid based on actual profit |
Online tax bureau |
Not charged |
Shanghai Local Taxation Bureau or tax service hall of competent tax authority (see the tax website of Shanghai for details http://www.tax.sh.gov.cn > tax service >tax guide > external service window) |
1. Window consulting Tax service hall of competent tax authority (see the tax website of Shanghai for details http://www.tax.sh.gov.cn > tax service >tax guide > external service window) 2. Telephone consulting (021) 12366 3. Online consulting http://www.tax.sh.gov.cn |
1. Complaint by window or letter Shanghai Local Taxation Bureau or complaint divisions of competent tax authority (see the tax website of Shanghai for details http://www.tax.sh.gov.cn > tax service >tax guide > complaint hotline) 2. Complaint by phone (021) 12366 3. Complaint online http://www.tax.sh.gov.cn |
| ||
|
Nearby acceptance □ |
|
|
|
|
|
|
| ||
|
One-time acceptance |
Authorization of other income tax prepayment methods except that prepaid based on actual profit |
Competent tax authority |
Not charged |
Shanghai Local Taxation Bureau or tax service hall of competent tax authority (see the tax website of Shanghai for details http://www.tax.sh.gov.cn > tax service >tax guide > external service window) |
1. Window consulting Tax service hall of competent tax authority (see the tax website of Shanghai for details http://www.tax.sh.gov.cn > tax service >tax guide > external service window) 2. Telephone consulting (021) 12366 3. Online consulting http://www.tax.sh.gov.cn |
1. Complaint by window or letter Shanghai Local Taxation Bureau or complaint divisions of competent tax authority (see the tax website of Shanghai for details http://www.tax.sh.gov.cn > tax service >tax guide > complaint hotline) 2. Complaint by phone (021) 12366 3. Complaint online http://www.tax.sh.gov.cn |
| ||
|
7 |
Approval of income tax paid on a consolidated basis by the main organization of non-resident enterprise |
Instant acceptance □ |
|
|
|
|
|
|
|
|
Online acceptance |
The non-resident enterprise with two or more organs or establishments in China may, upon the authorization by the tax authority, choose to have its main organs or establishments to apply and handle the consolidated payment of income tax |
Online tax bureau |
Not charged |
Shanghai Local Taxation Bureau or tax service hall of competent tax authority (see the tax website of Shanghai for details http://www.tax.sh.gov.cn > tax service >tax guide > external service window) |
1. Window consulting Tax service hall of competent tax authority (see the tax website of Shanghai for details http://www.tax.sh.gov.cn > tax service >tax guide > external service window) 2. Telephone consulting (021) 12366 3. Online consulting http://www.tax.sh.gov.cn |
1. Complaint by window or letter Shanghai Local Taxation Bureau or complaint divisions of competent tax authority (see the tax website of Shanghai for details http://www.tax.sh.gov.cn > tax service >tax guide > complaint hotline) 2. Complaint by phone (021) 12366 3. Complaint online http://www.tax.sh.gov.cn |
| ||
|
Nearby acceptance □ |
|
|
|
|
|
|
| ||
|
One-time acceptance |
The non-resident enterprise with two or more organs or establishments in China may, upon the authorization by the tax authority, choose to have its main organs or establishments to apply and handle the consolidated payment of income tax |
Competent tax authority |
Not charged |
Shanghai Local Taxation Bureau or tax service hall of competent tax authority (see the tax website of Shanghai for details http://www.tax.sh.gov.cn > tax service >tax guide > external service window) |
1. Window consulting Tax service hall of competent tax authority (see the tax website of Shanghai for details http://www.tax.sh.gov.cn > tax service >tax guide > external service window) 2. Telephone consulting (021) 12366 3. Online consulting http://www.tax.sh.gov.cn |
1. Complaint by window or letter Shanghai Local Taxation Bureau or complaint divisions of competent tax authority (see the tax website of Shanghai for details http://www.tax.sh.gov.cn > tax service >tax guide > complaint hotline) 2. Complaint by phone (021) 12366 3. Complaint online http://www.tax.sh.gov.cn |
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