Tax Collection Measures of Shanghai Municipality


Table of Contents

All District People’s Government and  the Municipal Government’s Committees, Offices and Bureaus:

The Measures for the Protection of Tax Collection of Shanghai Municipality has been approved by the Municipal Government and is hereby distributed to you, and Please implement the Measures in accordance with the documents.

第一章 总则

Chapter1  General Principles

第一条 为进一步加强本市税费征收保障,切实维护纳税人、缴费人合法权益,根据《中华人民共和国税收征收管理法》《中华人民共和国社会保险法》和《中共中央办公厅国务院办公厅关于进一步深化税收征管改革的意见》《上海市关于进一步深化税收征管改革的实施方案》等法律政策规定,制定本办法。

Article 1  In order to further strengthen the guarantee for the collection of taxes and fees in this Municipality and effectively safeguard the legitimate rights and interests of taxpayers and fee payers, According to the Law of the People’s Republic of China on the Administration of Tax Collection, the Social Security Law of the People’s Republic of China, the Opinions of the General Office of the CPC Central Committee and The General Office of the State Council on Further Deepening the Reform of Tax Collection and Administration, the Implementation Plan of Shanghai Municipality on Further Deepening the Reform of Tax Collection and Administration and other laws and policies, to formulate this Measures.

第二条 本市行政区域内税费征收协作管理和共治保障相关工作,适用本办法。Article 2  These Measures shall apply to the work related to the cooperative administration of tax collection and co-governance and security within the administrative area of this Municipality.


The term Taxes and Fees as used in these Measures refers to the aggregate of taxes, social insurance premiums and non-tax revenues collected by Tax Authorities according to law.

第三条 本办法所称税务机关,包括市、区两级税务局、税务分局和按照国务院规定设立并向社会公告的税务机构。

Article 3  The Tax Authorities mentioned in these Measures shall include Municipal Tax Bureaus and Tax Sub Bureaus, District Tax Bureaus and Tax Sub Bureaus, as well as Tax Bureaus established in accordance with the regulations of The State Council and announced to the public.

第四条 市税务局对本市税费征收保障工作进行统筹协调,负责税费征收保障日常工作。各有关单位和部门应在职责范围内依法依规予以支持配合。

Article 4  The Municipal Tax Bureau shall coordinate the work of ensuring the collection of taxes and fees, and be responsible for the daily work of ensuring the collection of taxes and fees. All relevant units and departments shall provide support and cooperation according to laws and regulations within the scope of their responsibilities.

第五条 各区人民政府应加强对本区税费征收保障工作的领导,建立健全本区税费征缴协作机制,协调督促有关部门和单位落实税费征收保障措施,所需经费按照财政管理体制予以保障。

Article 5  Each district people’s government shall strengthen leadership over the work of ensuring the collection of taxes and fees in its own district, establish and improve the cooperation mechanism for collecting taxes and fees in its own district, coordinate and urge relevant departments and units to implement the measures for ensuring the collection of taxes and fees, and provide support for the funds required in accordance with the financial management system.


The people’s governments and sub-district offices of towns and townships shall assist the tax authorities in ensuring the collection of taxes and fees within their respective administrative areas.

第六条 税务机关因税费征收保障工作所需,要求各有关部门和单位提供税费征缴协助的,有关部门和单位应依法依规予以协助。

Article 6  In view of the actual needs of ensuring the collection of taxes and fees, where the tax authorities request relevant departments and units to provide assistance in the collection of taxes and fees, the relevant departments and units shall provide assistance in accordance with the law and regulations.

第二章 税费服务

Chapter 2   Tax service

第七条 各区税务机关应结合政府政务服务中心的条件,积极推进办税服务厅进驻政府政务服务中心,政务服务管理机构应保障其场地和设备。入驻政府政务服务中心和其他社会网点的办税服务厅应严格按照税务机关的规定办理税费事项,统筹兼顾税务机关和驻地部门对人员、场地、标识的要求,规范开展服务。各区税务机关应持续推进自然人税费征收服务进驻社区事务受理服务中心。

Article 7  The tax authorities of each district should combine the conditions of the government affairs service center, actively promote the tax service office to enter the government affairs service center, and the government affairs service management agency should provide the support of site and equipment.  The tax service offices settled in government affairs service centers and other social networks shall handle tax matters in strict accordance with the regulations of the tax authorities, give overall consideration to the requirements of the tax authorities and resident departments on personnel, sites and signs, and carry out services in a standardized manner.  The tax authorities of all districts shall continue to promote the orderly implementation of natural person tax collection services in the community affairs acceptance service center.

第八条 税务机关应会同有关部门和单位引导和支持市场主体依法有序开展经营活动,无偿提供下列服务:

Article 8  Tax authorities shall, together with relevant departments and units, guide and support market entities to carry out business activities in an orderly manner in accordance with the law and provide the following services free of charge:

(一)建立畅通的信息沟通渠道,及时公布、宣传、精准推送国家和本市税费政策,组织税费辅导培训,指导和帮助纳税人、缴费人充分享受优惠政策Establish smooth channels of information communication, timely publish, publicize and accurately push national and municipal tax policies, organize tax counseling and training, guide and help taxpayers and fee payers to fully enjoy preferential policies;

(二)提供多元化的纳税申报方式、简便易行的办税程序、整洁干净的服务场所Provide diversified tax declaration methods, simple and easy tax procedures, clean and tidy service places;

(三)开展税费风险提示提醒服务,为纳税人提供监督投诉、行政救济等渠道Carry out tax and fee risk reminder service, provide taxpayers with supervision, complaints, administrative relief and other channels;

(四)国家和本市规定的其他税费服务。Other tax and fee services prescribed by the State and this municipality.

第九条 税务机关应依法建立税务政府信息公开制度,公开税费政策、纳税缴费程序、服务规范、权利救济等事项。

Article9 Tax authorities shall, in accordance with the law, establish a tax government information disclosure system to publicize tax and fee policies, tax payment procedures, service standards, rights relief and other matters.

第十条 税务机关应通过现场、网络、电话等多种方式,无偿为纳税人、缴费人提供纳税缴费咨询服务。

Article 10  Tax authorities shall provide free consultation services for taxpayers and fee payers through on-site, Internet, telephone and other means.


In accordance with relevant regulations, tax authorities shall transfer relevant policy questions such as social insurance premium and non-tax income to relevant departments and units in accordance with relevant procedures.

第十一条 税务机关应优化纳税缴费方式,运用大数据、云计算、人工智能、区块链等现代信息技术,推动服务事项网上办理和移动终端办理,推行精细化、智能化、个性化、便利化服务。

Article 11  Tax authorities should optimize the way of paying taxes, use modern information technologies such as big data, cloud computing, artificial intelligence and blockchain to promote online and mobile terminal handling of service matters, and promote refined, intelligent, personalized and convenient services.

第十二条 税务机关应积极推进税务信息系统与市政务服务平台的对接,深化“一网通办”税费事项改革,提升跨部门联办能级。

Article 12  The tax authorities should actively promote the connection between the tax information system and the municipal government service platform, deepen the reform of the All-In-One Network Handling tax matters, and enhance the level of inter-departmental joint handling.

第十三条 税务机关应推进电子发票应用,建立与电子发票相匹配的管理和服务模式,为纳税人开具、使用电子发票提供便捷、高效服务。

Article 13  Tax authorities should promote the application of electronic invoices, establish management and service modes matching electronic invoices, and provide convenient and efficient services for taxpayers to issue and use electronic invoices.


Development and reform, commerce, finance,transportation, health care, medical insurance, archives and other departments should, in accordance with relevant state regulations, promote the work of electronic accounting vouchers reimbursement, account entry, filing, etc., and guide market subjects to improve the electronic level of financial management and accounting archives management.

第十四条 税务机关应持续加强智慧税务建设,通过数据共享、电子证照等,持续做好流程再造,提升纳税人、缴费人满意度,服务本市数字化转型发展战略。

Article 14  Tax authorities should continue to strengthen the construction of smart taxation, and continue to do a good job in process reengineering through data sharing, electronic certificates and licenses, so as to improve the satisfaction of taxpayers and payers and serve the city’s digital transformation and development strategy.

第十五条 涉税专业服务机构应加强税费专业服务制度建设,提高专业服务能力,为纳税人、缴费人提供专业化、规范化、个性化的税费服务。

Article 15  Tax-related professional service institutions should strengthen the construction of professional service system for tax and fee, improve professional service capacity, and provide professional, standardized and personalized tax and fee services for taxpayers and fee payers.


Tax, Finance, Judicial and Other Departments should strengthen guidance for tax accountants, certified public accountants, bookkeeping agents, lawyers and other industries.  Social organizations such as trade associations and chambers of commerce should strengthen self-discipline management of the industry, accurately reflect the tax demands of the industry and enterprises, and provide services for the protection of rights and interests of taxpayers and fee payers.

第三章 信息共享

Chapter 3   Information Sharing

第十六条 市大数据中心应依托大数据资源平台等渠道,建立健全税费信息共享机制,实现税费信息的数据整合、共享与交换。

Article 16  The municipal big data center should rely on the big data resource platform and other channels to establish and improve the sharing mechanism of tax and fee information and realize the data integration, sharing and exchange of tax and fee information.

第十七条 人力资源社会保障、医保等部门和税务机关应持续完善参保登记和社会保险费征收管理等工作的信息共享机制,定期联合开展数据清理,在收入分析、咨询热线互转、跨部门业务联办、信息化建设等方面加强协作配合。

Article 17  Human resources, social security, medical insurance and other departments and tax authorities should continue to improve the information sharing mechanism for insurance registration and social insurance premium collection and management, regularly carry out joint data clearing, and strengthen cooperation in income analysis, consultation hotline transfer, inter-departmental business joint operation, information construction and other aspects.

第十八条 财政、规划资源、水务、人防、残联等部门和税务机关应做好非税收入征缴业务衔接,加强系统互联互通和信息共享,持续优化业务流程,不断提高征缴效率。

Article 18  The departments of finance, planning resources, water affairs, civil air defense, disabled persons’ Federation and tax authorities should do a good job in connecting the collection and payment of non-tax revenue, strengthen system connectivity and information sharing, continuously optimize the business process, and continuously improve the collection and payment efficiency.

第十九条 各有关部门和单位应加强数据共享,提升履行职责过程中产生、获取的税费数据质量,确保数据的准确性、完整性和实效性,做好税费数据保障工作。

Article 19  All relevant departments and units shall strengthen data sharing, improve the quality of tax and fee data generated and obtained during the performance of duties, ensure the accuracy, integrity and effectiveness of data, and ensure the protection of tax and fee data.

第二十条 税费信息共享按照《上海市数据条例》《上海市公共数据和一网通办管理办法》相关规定执行。涉及国家秘密、工作秘密、商业秘密和个人隐私的,按照相关法律法规执行。

Article 20  Tax information sharing shall be carried out in accordance with relevant provisions of Shanghai Data Regulations and Shanghai Public Data and All-In-One Network Handling Administration. Where state secrets, work secrets, trade secrets and personal privacy are involved, relevant laws and regulations shall apply.

第二十一条 信息使用部门对授权使用的共享税费信息依法负有保密义务,不得将共享信息用于履行法定职责之外的用途,不得直接或变相提供给第三方,信息使用应接受信息提供部门监督。

Article 21  The information using department shall have the obligation to keep confidential the shared tax information authorized for use according to law, shall not use the shared information for purposes other than performing statutory duties, shall not provide the shared information directly or in disguised form to a third party, and shall accept the supervision of the information providing department.

第二十二条 信息提供部门应及时维护和更新税费共享信息,对使用部门反映存在错误或存有疑义的,应及时予以更正与解释。

Article 22  The department providing information shall timely maintain and update the shared information of taxes and fees, and shall timely correct and explain any errors or doubts reflected by the department using the information.

第二十三条 税费信息共享实行目录管理。税务机关依据本市有关公共数据相关要求,编制税费信息共享目录,并及时更新、发布。目录之外的涉税涉费数据共享需求,由税务机关会同有关部门和单位协商解决,并及时纳入目录管理。

Article 23  Tax information sharing implements directory management.  Tax authorities shall, in accordance with the relevant requirements of this municipality concerning public data, compile a shared directory of tax and fee information, and update and publish it in a timely manner.  Tax-related and fee-related data sharing requirements not included in the catalogue shall be settled by the tax authorities through consultation with relevant departments and units and shall be put under the management of the catalogue in a timely manner.

第二十四条 税费信息共享一般以电子数据方式,依托大数据资源平台进行共享。暂无法采取电子数据交换的,可先行采取介质交换、邮件交换、纸质交换等方式,后续应通过信息系统进行共享。

Article 24  Tax information sharing is generally carried out by means of electronic data and relying on big data resource platform. If electronic data exchange is not available for the time being, media exchange, mail exchange, paper exchange and other means can be adopted in the first place, and then it shall be shared through the information system.

第二十五条 税费信息共享参与部门应指定专人负责税费信息共享工作。

Article 25  The departments involved in tax and fee information sharing shall designate special persons to be responsible for tax and fee information sharing.

第四章 税费协助

Chapter 4   Tax Assistance

第二十六条 税务机关依法履行职责时,有关部门和单位应依法予以支持、协助。

Article 26  When tax authorities perform their duties according to law, relevant departments and units shall provide support and assistance according to law.

第二十七条 税务机关通知有关部门和单位提供税费协助,应明确具体事项、时限等内容;有关部门和单位无法提供税费协助的,应说明理由。

Article 27  When the tax authority notifies relevant departments and units to provide tax assistance, it shall specify the specific matters, time limit and other contents; If the departments and units concerned are unable to provide assistance for tax and fee, they shall explain the reasons.

第二十八条 发展改革、经济信息化、科技、财政、规划资源、生态环境、应急、房屋管理等部门应根据税务机关落实纳税人、缴费人享受税费优惠政策等工作的需要,协助税务机关认定纳税人、缴费人的享受税费优惠资格或出具专业鉴定意见。

Article 28  Development and reform, economic informatization, science and technology, finance, planning resources, ecological environment, emergency response, housing administration and other departments shall, according to the needs of the tax authorities in implementing the preferential policies for taxpayers and fee payers, assist the tax authorities in identifying the eligibility of taxpayers and fee payers to enjoy preferential policies for taxes and fees or issue professional appraisal opinions.

第二十九条 税务机关发现专项附加扣除信息或纳税人、缴费人享受税费优惠政策的备案信息异常提请核查的,有关部门和单位应及时出具核查意见。

Article 29  Where the tax authorities find that special additional deduction information or the archival information of taxpayers and fee payers enjoying preferential tax and fee policies is abnormal and requests for verification, the relevant departments and units shall issue verification opinions in time.


Where a taxpayer no longer meets the requirements for preferential tax treatment, the relevant departments and units shall promptly notify the tax authorities.

第三十条 人力资源社会保障、医保等部门应按照职责分工,协助税务机关做好各项社会保险费征收管理等工作,探索推进社会保险费业务经办和申报缴纳流程联动办理,大力推进“一网通办”。教育、民政等部门应协助税务机关持续做好相关缴费群体的代收代缴、宣传辅导、提示提醒等工作。

Article 30  Human resources, social security, medical insurance and other departments should, according to the division of responsibilities, assist tax authorities in the collection and management of various social insurance premiums, explore and promote the joint handling of social insurance business and the declaration and payment process, and vigorously promote the All-In-One Network Handling. Education, civil affairs and other departments shall assist the tax authorities to continue to do a good job in the collection and payment of relevant payment groups, publicity, guidance, reminders and other work.

第三十一条 人力资源、社会保障、规划资源、水务、人防、残联等部门应协助税务机关开展非税收入征缴管理工作,对划转税务征收的非税收入项目,由相关执收主管部门负责协助税务机关开展征缴管理工作。

Article 31  Human resources, social security, planning resources, water affairs, civil air defense, disabled persons’ federations and other departments shall assist tax authorities in the administration of collection and payment of non-tax income.  For non-tax income items transferred to tax collection, relevant collection and collection departments shall be responsible for assisting tax authorities in the administration of collection and payment.


The tax authorities should provide timely feedback to the departments of finance, planning and resources, water affairs, civil air defense, disabled persons’ Federation and other relevant non-tax revenue collection details.

第三十二条 因涉税财物价格不明、价格有争议或其他原因需要进行价格认定的,税务机关可向价格主管部门所属的价格认定机构提出价格认定协助申请,价格认定机构应依法进行价格认定。

Article 32  Where the price of tax-related property is unclear, the price is disputed or other reasons require price determination, the tax authority may apply for assistance in price determination to the price determination organ subordinate to the competent price department, and the price determination organ shall conduct price determination according to law.

第三十三条 办理不动产权属登记、耕地建设批准手续时,登记机构应依照法律、法规规定查验与该不动产、耕地等相关的完税凭证、减免税凭证或有关信息;经查验已经履行申报缴纳义务的,依法为其办理相关业务。

Article 33  When going through the formalities of registration of real estate ownership and approval of cultivated land construction, the registration organ shall, in accordance with the provisions of laws and regulations, examine the tax payment certificates, tax reduction and exemption certificates or relevant information related to the real estate and cultivated land;  Those who have fulfilled the obligation of declaration and payment after inspection shall handle relevant business for them according to law.

第三十四条 个人转让股权办理变更登记的,市场主体登记机关应查验与该股权交易相关的个人所得税完税凭证;经查验已经履行申报缴纳义务的,市场主体登记机关应依法为其办理股权变更登记。

Article 34  Where an individual transfers his or her stock rights for registration of change, the market subject registration authority shall examine the individual income tax payment vouchers related to the stock rights transaction; For those who have fulfilled the obligation of reporting and paying after inspection, the market entity registration authority shall handle the registration of the alteration of their shares according to law.

第三十五条 财政部门应依法加强对纳税人、缴费人会计凭证、会计账簿、财务会计报告及其他会计资料的监督,督促纳税人、缴费人根据实际发生的经济业务事项,使用合法、有效的凭证记账和核算;对监督检查中发现的涉税涉费违法行为,应及时通知税务机关。

Article 35  Financial departments shall strengthen supervision over accounting vouchers, accounting books, financial reports and other accounting materials of taxpayers and fee payers in accordance with the law, and urge taxpayers and fee payers to use legal and effective vouchers for bookkeeping and accounting according to actual economic business matters.  Tax authorities shall be promptly notified of any illegal acts involving taxes and fees discovered during supervision and inspection.

第三十六条 税收收入预算的编制和调整,应与本行政区域的税源状况相适应。税务机关应根据经济发展实际和税源状况,科学预测税收目标,及时向同级财政部门反映重大税收增减变化等因素,按照财政部门的要求,提供税费收入征收预测情况。财政部门编制和调整税收收入预算,应征求同级税务机关的意见。

Article 36  The compilation and adjustment of tax revenue budgets shall be commensurate with the situation of tax sources in the administrative area.  Tax authorities shall, in light of the actual economic development and the situation of tax sources, scientifically forecast tax revenue targets, promptly report to the financial departments at the same level the major tax revenue increases or decreases and other factors, and provide forecasts of tax revenue collection in accordance with the requirements of the financial departments.  In compiling and adjusting tax revenue budgets, financial departments shall seek the opinions of tax authorities at the same level.

第三十七条 税务机关依法查询纳税人的金融账户信息,实施税收保全和税收强制执行措施,依法查询缴纳社会保险费的用人单位的金融账户信息,实施相关强制执行措施,商业银行和其他金融机构应依法予以协助。

Article 37  Tax authorities shall, in accordance with the law, inquire the financial account information of taxpayers, implement tax preservation and compulsory tax enforcement measures, inquire the financial account information of employers who have paid social insurance premiums, and implement relevant compulsory enforcement measures. Commercial banks and other financial institutions shall provide assistance according to the law.

第三十八条 人民法院执行生效裁判文书、办理强制清算及破产案件时,税务机关应及时征收相关税费。

Article 38  When the people’s court executes effective judgment documents and handles compulsory liquidation and bankruptcy cases, the tax authorities shall collect relevant taxes and fees in a timely manner.

第三十九条 公安、网信等部门应按照各自职责,依法及时处理寻衅滋事、散布谣言等严重影响税费管理秩序的行为。

Article 39  Public security, Internet information and other departments shall, according to their respective duties, deal with behaviors that seriously affect the administrative order of taxes and fees, such as picking quarrels and stirring up trouble, spreading rumors and so on in a timely manner according to law.


Public security organs shall handle suspected criminal cases of tax evasion, tax fraud, tax resistance, false invoice writing, etc. transferred by tax authorities in accordance with the law and report the situation to tax authorities in a timely manner.

第五章 监督保障

Chapter 5   Supervision and Security

第四十条 各区人民政府应根据本办法建立健全各区税费征收保障制度,完善税费征收保障评价机制,协调解决税费征收保障工作中的重大问题,督促有关部门和单位履行税费征收保障工作职责。

Article 40  The people’s governments of all districts shall, in accordance with these Measures, establish and improve the system for ensuring the collection of taxes and fees, perfect the evaluation mechanism for ensuring the collection of taxes and fees, coordinate to solve the major problems arising in the work of ensuring the collection of taxes and fees, and urge the relevant departments and units to perform their duties in ensuring the collection of taxes and fees.

第四十一条 税务机关应会同有关部门和单位,加强税费征收管理行政执法工作,创新行政执法方式,严格推进规范公正文明执法,推动建立跨部门、跨区域行政执法协作机制和行政执法与刑事司法衔接机制,及时查处涉税涉费违法行为。

Article 41  Tax authorities shall, together with relevant departments and units, strengthen the administrative law enforcement work of tax collection, administration, innovation of administrative law enforcement methods, strictly promote standardized, fair and civilized law enforcement, promote the establishment of inter-departmental and inter-regional cooperation mechanisms for administrative law enforcement and the linkage mechanism between administrative law enforcement and criminal justice,  and promptly investigate and punish illegal acts involving taxes and fees.

第四十二条 税务机关应会同有关部门和单位,协调推进财政税收政策出台和落实,支持和规范新产业、新业态、新模式健康发展,促进依法纳税和公平竞争。

Article 42  Tax authorities should coordinate with relevant departments and units to promote the introduction and implementation of fiscal and tax policies, support and standardize the healthy development of new industries, new forms and models of business, and promote law-based tax payment and fair competition.

第四十三条 税务机关和有关部门、单位应主动接受企业、事业单位、社会组织、个人和新闻媒体对税费征收保障工作的监督。

Article 43  Tax authorities and relevant departments and units shall take the initiative to accept the supervision of enterprises, institutions, social organizations, individuals and the news media on the guarantee of tax collection.

第四十四条 税务机关应健全涉税涉费争议解决机制,畅通涉税涉费诉求收集、响应和反馈渠道,运用和解、调解等争议解决方式,依法及时化解涉税涉费争议。

Article 44  Tax authorities should improve the mechanism for settling tax-related fee-related disputes, unblock channels for collecting, responding to and giving feedback on tax-related fee-related claims, and resolve tax-related fee-related disputes in a timely manner in accordance with the law by means of reconciliation, mediation and other dispute resolution methods.

第四十五条 税务机关应加大政府信息公开力度,完善投诉举报制度,公开投诉举报方式。

Article 45  Tax authorities should strengthen the disclosure of government information, improve the system of complaints and reports, and publicize the way of complaints and reports.

第四十六条 税务机关应建立健全纳税人、缴费人纳税缴费信用信息归集和发布工作机制,依法将相关信息向社会公开,并按照规定向市公共信用信息服务平台归集共享。

Article 46  The tax authority shall establish and improve the working mechanism for the collection and release of tax payment credit information of taxpayers and fee payers, disclose relevant information to the society according to law, and collect and share it with the municipal public credit information service platform in accordance with regulations.

第四十七条 税务机关、各区人民政府要建立健全纳税人、缴费人守信激励与失信惩戒工作机制,发挥纳税信用在社会信用体系建设中的基础性作用。

Article 47  Tax authorities and district people’s governments shall establish and improve the working mechanisms for encouraging taxpayers and fee payers to keep faith and punishing them for breaking faith, so as to give full play to the basic role of tax payment credit in the construction of the social credit system.


Tax authorities shall implement classified and tiered management of taxpayers and fee payers.  For taxpayers and fee payers with high credit, relevant departments and units shall provide convenience of service;  For taxpayers and fee payers who break faith due to major tax and fee violations, relevant departments shall take corresponding joint disciplinary measures according to law.

第六章 附则

Chapter 6  Supplementary Provisions

第四十八条 本办法自2023年1月10日起施行,有效期至2028年1月9日。

Article 48  These Measures shall come into force on January 10, 2023 and be valid until January 9, 2028.

Scroll to Top