Notice on Optimizing the “One Thing” of Tax Payment for Enterprises in Shanghai and Doing a Good Job in the Combined Declaration of “Five Social Insurances and One Housing Fund” Contribution Wages

　　Document No.: No. 92 [2021] of Shanghai Municipal Tax Service, State Taxation Administration

　　Issuing authority: Shanghai Municipal Tax Service, State Taxation Administration, Shanghai Municipal Human Resources and Social Security Bureau, Shanghai Municipal Commission of Housing and Urban-Rural Development, Shanghai Medical Security Bureau

　　Date issued: 2021-12-31

Tax Bureaus of Each District in Shanghai, State Taxation Administration, Each Tax Branch of Shanghai Municipal Tax Service, State Taxation Administration, Shanghai Social Insurance Administration Center, Shanghai Provident Fund Management Center, Shanghai Medical Insurance Administration Center, and all employers participating in the insurance system:

　　According to the deployment of work on optimizing the business environment of the CPC Central Committee, the State Council, the CPC Shanghai Municipal Committee and Shanghai Municipal People’s Government, and to further optimize Shanghai’s tax business environment and enhance the convenience of enterprises’ tax payment, the work related to optimizing the “one thing” of tax payment for enterprises in Shanghai and doing a good job in the combined declaration of “Five Social Insurances and One Housing Fund” contribution wages is hereby notified as follows:

　　I. Optimize the process of enterprises’ contribution wages declaration, and realize combined declaration and mutual recognition of data.

　　From April to June each year, enterprises can log on to “handling tax matters through one platform” of Shanghai and click on the “comprehensive tax and fee declaration” column to declare social insurance contributions (including pension, medical care, unemployment, work injury and maternity) and housing fund contribution wages according to regulations, so as to realize the combined declaration of “Five Social Insurances and One Housing Fund” contributions and mutual recognition of data.

　　II. Improve the enterprises’ contribution wage declaration system to maximize the convenience of enterprises’ tax declaration.

　　When an enterprise declares the “Five Social Insurances and One Housing Fund” contribution wages, the system can automatically obtain basic information of the enterprise and intelligently pre-fill the data of the declaration form, gradually realizing the transformation of the enterprise from “filling in the form” to “making up the form” and from “making up the form” to “checking the form”.

　　III. Job Requirements

　　(I) Shanghai Social Insurance Administration Center, Shanghai Provident Fund Management Center, Shanghai Medical Insurance Administration Center and other departments should attach great importance and strengthen the organization of work, facilitate the enterprises’ declaration of “Five Social Insurances and One Housing Fund” contribution wages as an important initiative to optimize the business environment, adhere to the employers’ feelings as the guide, and strengthen departmental collaboration and cooperation to ensure that the relevant initiatives are implemented properly to improve unit satisfaction.

　　(II) Shanghai Social Insurance Administration Center, Shanghai Provident Fund Management Center, Shanghai Medical Insurance Administration Center and other departments should strengthen publicity and training, publicize products through the production of diagrams and charts, video animation, process demonstration, and carry out multi-channel, diversified, three-dimensional publicity and training to help enterprises understand the policy and ensure the effective implementation of the operation.

　　(III) All employers participating in the insurance system should declare the “Five Social Insurances and One Housing Fund” contribution wages within the declaration period, pay social insurance contributions and housing fund in full and on time, and ensure the legitimate rights and interests of these employees.

　　It is specially notified here.

　　Shanghai Municipal Tax Service, State Taxation Administration

　　Shanghai Municipal Human Resources and Social Security Bureau

　　Shanghai Municipal Commission of Housing and Urban-Rural Development

　　Shanghai Medical Security Bureau

　　December 31, 2021