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

No.

1

2

Name of Inspection Plan

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

……

Name of Inspection Task

2025 "Dual Random Selections Plus Timely Release of Results" Random Inspection of Shanghai Municipal Tax Service, State Taxation Administration

Inspection Type

Targeted Inspection

Inspection Item

In accordance with the law, the audit bureaus shall verify whether taxpayers, withholding agents, and other tax-related parties (hereinafter collectively referred to as the "subjects of tax audit") have fulfilled their tax payment and tax withholding obligations, as well as their compliance with other tax laws and regulations.

Inspection Basis

Law of the People's Republic of China on the Administration of Tax Collection, Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection, Measures of the People's Republic of China for the Control of Invoices, Notice on Issuing the Implementation Plan for Promoting Random Inspection in Tax Audit Issued by the State Taxation Administration, Notice of the State Taxation Administration on Issuing the Measures for the Management of the Pool of Targets for Random Inspection in Tax Audit (Trial), and Notice of the State Taxation Administration on Issuing the Measures for the Management of the Pool of Law Enforcement Officers for Random Inspection in Tax Audit (Trial).

List of Enterprises to be Inspected

Taxpayers, Withholding Agents, and Other Tax-related Parties

From (Start Date)

January 1

To (End Date)

December 31

Initiator

Shanghai Municipal Tax Service, State Taxation Administration

Inspection Authority

Tax Audit Bureau of Shanghai Municipal Tax Service, State Taxation Administration

Inspection Ratio

Subject to the uniform regulations of the State Taxation Administration

Whether it involves the inspection of applicants under the notification and commitment system

No

Whether it involves the inspection of high-risk entities

No