Work Arrangements for Random Inspection in Tax Audit by Shanghai Municipal Tax Service, State Taxation Administration in 2026

　　In accordance with documents such as the Notice on Issuing the Implementation Plan for Promoting Random Inspection in Tax Audit Issued by the State Taxation Administration (S.Z.F. [2015] No. 104) and the State Council's Opinions on Comprehensively Promoting Joint Inter-departmental "Dual Random Selections Plus Timely Release of Results" Regulation in the Market Supervision Sector (G.F. [2019] No. 5), we hereby make the following work arrangements to effectively advance the 2026 "Dual Random Selections Plus Timely Release of Results" regulatory work for tax audit, as well as create a sound business environment.

　　Ⅰ. Subject

　　Enterprises recorded in the Key Audit Candidate Pool and the Abnormal Audit Candidate Pool of the Tax Audit Double-Random Work Platform in Shanghai.

　　Ⅱ. Basis

　　Pursuant to Chapter IV of the Law of the People’s Republic of China on the Administration of Tax Collection, Chapter VI of its Implementing Rules, and other relevant laws, administrative regulations, and departmental tax rules.

　　Ⅲ. Authority

　　All audit bureaus under the Shanghai Municipal Tax Service, State Taxation Administration take charge of the specific implementation of "Dual Random Selections Plus Timely Release of Results".

　　Ⅳ. Content

　　In accordance with the law, the audit bureaus shall verify whether taxpayers, withholding agents, and other tax-related parties have fulfilled their tax payment and tax withholding obligations, as well as their compliance with other tax laws and regulations.

　　Ⅴ. Method

　　The Tax Audit Double-Random Work Platform shall be used to select the subject for tax audit, in combination with targeted inspection and untargeted inspection.

　　Ⅵ. Other Matters

　　Audit teams are reasonably staffed based on the auditors' professional backgrounds, skills, and IT proficiency. The assignment of auditors is carried out on the Tax Audit Double-Random Work Platform after adopting a combination of targeted, untargeted, and competitive selection methods.

　　Based on work needs and audit priorities, audit subjects who are selected randomly are subject to either direct investigation and examination or self-review followed by formal audit.

　　Shanghai Municipal Tax Service

　　State Taxation Administration

　　March 30, 2026