(I) Policy Adjustment

1. Consolidated taxation periods

(1) Streamlined and consolidated resource taxation period Adjust the monthly declaration of resource tax to quarterly or monthly declaration (the taxpayers may select according to the actual situation) to reduce the number of declarations.

(2) Consolidated collection of property tax and urban land use tax. Unify the declaration periods of property tax and urban land use tax in Shanghai Municipality, and implement the consolidated collection of property tax and urban land use tax.

(3) Synchronous adjustment time of housing provident fund and social security base. Unify the adjustment time of housing provident fund and social security base of Shanghai Municipality.

2. Standardization of tax collection and payment

(4) Implementation of personal income tax reform. Implement the transition period policy of the personal income tax reform in an all-round way to ensure that the taxpayers have more sense of gain.

(5) Full implementation of the reform of comprehensive and classified personal income tax. Enhance the data analysis and follow-up management; practically carry out the personal income tax reform and other aspects of promotion work from such aspects as the addition of special surcharge deduction and the implementation of comprehensive and classified personal income tax systems.

(6) Preparation of the tax development barometer. Closely follow the hot spots of economic development, reform of tax system, collection and management of social security contributions and non-tax income, strengthen statistical analysis, evaluate policy effects, and make suggestions for reference. Pay close attention to the dynamic balance of the social security fund, fully consider all the influencing factors, study the reasonable level of the social security contribution rate in Shanghai Municipality according to the economic development of this municipality, and further reduce the social security contribution ratio of the enterprises.

(7) Expansion of the floating range of deposit ratio of provident fund. Increase the flexibility of the deposit ratio of provident fund of Shanghai Municipality, and set the deposit ratios of housing provident fund of the employee himself/herself and the organization to 5% -7% each, and the specific ratios shall be determined by each organization according to the actual conditions.

3. Implementation of the reform of tax system.

(8) Continuous promotion of electronic invoices. Utilize the electronic tax service platform to issue electronic ordinary invoices of VAT on behalf of individuals and small-scale taxpayers not covered by the scope of updated VAT invoice. Further expand the application scope of electronic invoices, explore and study the cancellation of paper invoices and tax control equipment procurement, and apply electronic invoices in all-around manner.

(9) Implementation of the VAT rebate policy. Put the policy related to the VAT retained for rebate according to the scope of pilot of VAT retained for rebate and propose suggestions to the State Taxation Administration on the establishment of an institutionalized system of tax retained for rebate.

(II) Process optimization

4. Streamlining of the documents for handling tax affairs

(10) Adjustment on the confirmation basis of deduction items of land VAT. Take the invoices as the confirmation basis for the land VAT about the deduction items of transfer of old housing; take the deed tax payment voucher as the confirmation basis in case that no invoice is available; and take the appraisal report as the confirmation basis in case that no invoice or deed tax payment voucher is provided.

(11) "Free-of-completion" for declaration items. The electronic tax service will actively push the data collected and processed by the big data platform to the tax channels of taxpayers, so as to realize the pre-completion and preview of the declaration information, by which taxpayers only need to supplement and confirm a small amount of supplementary information to achieve an optimized and integrated form and realize other efficient declaration deduction process. Promote the "free-of-completion" service for second-hand housing transactions and provide the "free-of-completion" service for tax types related to second-hand housing transactions.

(12) Streamlining of the procedure for handling refund of extra payment. Cancel the provision of paper vouchers such as tax return forms and copies of tax payment vouchers, if the information of tax declaration and payment is queried by a taxpayer in the Golden Tax Project Phase III Tax Collection and Management System when handling with the tax refund and credit for extra payment; promote the electronization of refund for extra payment, and realize the all-process online handling of refund application, rebate review, and tax refund from the Treasury with the time reduced by 30%.

(13) Streamlining of the documents, forms and certificates required for withdrawing the provident fund. Utilize the information sharing system to streamline the documents required for withdrawing the provident due to purchase of a residential house in Shanghai Municipality or early retirement, and the documents required for the non-cooperative bank to continuously withdraw the provident fund for loan repayment; and reduce the elements of bank cards for withdrawing the provident fund due to rental. Cancel the completion of the application form by the applicant for such businesses as withdrawal of provident fund at retirement.

(14) Establishment of ID card number as personal unique certification code. Handle with the affairs with the ID card numbers instead of the provident fund account numbers of employees, so as to reduce the time for organizations to query the provident fund account numbers.

5. Streamlining of the handling process

(15) Streamlining of the registration process. Streamline the business registration. Coordinate to collect all the tax-related information of the taxpayers by the Administration for Industry and Commerce at the time of establishing registration, and implement the one-day settlement of 10 tax initiation items of a new taxpayer. Streamline the cancellation process. Immediately handle with the cancellation request of a taxpayer that meets the conditions for immediate handling, and facilitate the exit of market entities; streamline the cancellation process and shorten the handling time.

(16) Realization of the automatic conversion of financial software. Disclose relevant interface standards, employ such methods of import of documents like xml, and direct access of financial software to realize "one-click tax declaration"; provide free financial statement conversion tools; and grope for the relevant work of conversing financial statements into income tax returns.

(17) Implementation of accommodative and prudential regulation. Reasonably determine the error of declaration mantissa, and allow reasonable mantissa error when value-added tax declaration is compared.

(18) Optimization of the administration and service of departure tax refund for overseas tourists. Further improve the quality and efficiency of departure tax refund management, continuously expand the number and scales of tax-free stores, and optimize the services of tax-free stores and agents.

(19) Optimization of the process for online provident fund businesses. Optimize the business of payment suspension of provident fund accounts of employees for organizations, cancel the business of payment suspension for account to be transferred out and account to be cancelled. The organization is allowed to select to transfer the employee's personal provident fund account directly to the new organization or the centralized sealed special account of housing provident fund, according to the existence of labor relation with an employee. Cancel the message verification when the organization handles with the seal-up and other formalities. Realize the electronic connection of the remittance and re-payment center, relax the restriction on the month of deposit by the seal-up business, and add the reminder of personnel change.

(20) Optimization of the process for loan with the provident fund. The time of personal pure business of housing loan with provident fund is shortened from original 49 working days to 19 working days.

6. Handling of all tax-related affairs online

(21) Promotion of the mobile tax service. Actively drive the tax service items with a wide coverage and high application frequency to the mobile terminal and drive to realize the "mobile tax handling", "tax handling by fingers" and "one-click tax handling" for more tax service items.

(22) Signing of tripartite agreement online. Qualified enterprise and natural person taxpayers may complete the bank and tax contracts online without the need to go to the halls and banks.

(23) Realization of the online processing of preferences for corporate income tax. Realize the complete online processing, service and management functions, such as digital verification trace, electronic data collection and online feedback interaction, for the preferential policies of corporate income tax managed by multi-departments through the enterprise service platform of the municipal government.

(24) Implementation of list items. Gradually realize "One Stop, One Trip, One Paper" or "No On-site Handling" of major tax-related affairs for taxpayers, reduce the number of times the taxpayers go to the tax service halls and reduce the tax burden of the taxpayers through the simplification of the tax-related business process links and documents for handling tax-related affairs.

(25) Optimization of online correction function. Taxpayers are allowed to correct the declaration errors of various kinds of declaration, pre-payment, and final settlement data caused by the taxpayers during the declaration period online.

(26) Improvement of online change function. Coordinate with the Administration for Industry and Commerce to realize the online change of tax-related information of taxpayers. Realize the entire online change and release of tax control tools.

(27) Issuance of electronic tax-related documents and tax payment certificates. Realize the issuance of form-type Tax Payment Certificate online based on the issuance of document-type Tax Payment Certificate via the online tax service. Realize that electronic cause statement documents are issued by Golden Tax Project Phase III Tax Collection and Management System for common punishments; and realize the electronic push and receipt of tax-related documents.

(28) Realization of the one-stop online handling of corporate business of provident fund. Realize the one-stop online handling of all 13 business items involved with the payment and deposit of organizations; realize the non-face-to-face approval of "withdrawal of provident fund without house rental", handle the business completely online, open the loan appointment and progress query channels, and open the functions of Alipay City Service and query of provident fund via WeChat account at the same time.

(III) Information Integration

7. Realization of one-stop online handling of tax-related affairs

(29) Gradual expansion of online handling scope of tax-related affairs of real estate transactions. Join with such departments as real estate registration and housing management to improve the experience of handling with tax-related affairs of real estate transaction and increase the collection and management efficiency by accepting all affairs at once, streamlining the process and shortening the time limit. In addition, gradually realize joint online business processing of real estate transaction restriction, tax service and registration; streamline the acceptance data of part preferential policies and cancel some paper certificates under information sharing.

(30) Optimization of the management on corporate income tax of consolidated tax payment enterprise. Improve the collection and management process of corporate income tax for consolidated tax payment enterprise, and promote the sharing of information related to corporate income tax across provinces. Realize online filing for head office and branch of enterprises that pay corporate income tax consolidatedly in Shanghai. Handle online filing via electronic tax service rather than tax service hall for information such as the name, level, address, post code, taxpayer's registration number and competent tax authority of the head office and branch of consolidated tax payment enterprises which operate cross-regionally.

(31) Implementation of online registration for general taxpayer of VAT. Adopt intelligent registration for general taxpayer of VAT, without manual intervention; handle the registration of general taxpayer promptly to shorten the filing time.

(32) Declaration of vehicle purchase tax online. After the taxpayer inputs personal information, invoice information and vehicle certificate information in the electronic tax service, the system will automatically match and generate the tax return of vehicle purchase tax, realizing online processing of declaration, payment, generation of electronic duty-paid certificate and duty-paid proof, etc.

(33) Implementation of online processing for individual with fixed period and quota. Realize over standard automatic reminder for individual with fixed period and quota; apply for quota adjustment online, and implement online processing; furthermore, realize self-one-click declaration for individual with fixed period and quota.

(34) Cancellation of cross-regional declaration registration. Strengthen the management of enterprises operating cross-regionally through project management, and realize online declaration and rate payment for enterprises to Shanghai with no need to go to the tax service hall.

(35) Realization of basic coverage of “One-Stop Online Handling of Tax-Related Affairs” for provident fund business. Implement the query function of individual provident fund detail, individual provident fund loan information, loan repayment information in the “One-Stop Online Handling of Tax-Related Affairs” platform; and gradually realize the uniform acceptance of all kinds of deposit certificate business, provident fund unit business, individual payment of provident fund, withdrawal service, as well as preliminary acceptance, change and repayment business of individual provident fund loan in such platform.

8. Improvement of information sharing

(36) Realization of tax-related information sharing. Achieve online information transmission of land grant and rate payment data with the natural resources department, and realize online declaration and payment of farmland conversion tax. Share the electronic Tax Clearance Certificate with the industry and commerce department, etc. in real time through provincial information sharing and exchanging platform. Promote data integration of the Golden Tax Project Phase III system, management information system of VAT invoice, auditing system of export rebates, and social security contribution system, etc., enhance data sharing between departments, and strengthen data standard and quality management.

(37) Further promotion of bank-tax interaction. Further study and expand the scope of shared information of bank-tax interaction, continue to improve the bank-tax interaction online platform, facilitate the development of bank-tax interaction platform to mobile terminal, and further promote the credit sharing incentives such as bank-tax interaction.

(38) Advancement of foreign transfer and renewal of provident fund. Continue to implement the operation of national housing provident fund foreign transfer and renewal platform of the Ministry of Housing and Urban-Rural Development, speed up access to real-time settlement system, realize high-efficiency “account transfer”, and raise the account security of worker and transfer convenience.

(IV) Service innovation

9. Application of multiple tax payment carriers

(39) Expansion of the collection and payment way of social insurance premium and non-tax income. Expand diversified payment channels for social insurance premium and non-tax income, explore integrated platform for information sharing, rely on the community affairs acceptance center, and extend the payer's off-line processing place, to reduce trouble.

(40) Diversification of tax payment ways. Gradually implement online banking and mobile banking tax payment to facilitate taxpayers in tax payment.

10. Utilization of intelligent tax services

(41) Integration of consultation and publicity. Implement intelligent identification. Improve the taxpayer portrait and intelligent analysis management, establish an active sensing mechanism to prompt the taxpayers by collecting and analyzing the system operation and other behaviors of the taxpayers and tax cadres, carry out accurate publicity in combination with tax consulting hot spots and demands to improve the service experience. Integrate publicity material production, accurate classification push, and intelligent analysis and management into the platform of electronic tax service, form a close-loop integrated publicity model to enhance the influence and penetration of publicity.

(42) Intelligent tax service venues. Introduce intelligent robot and other information technologies, provide convenient tax guide, self-help tax service and intelligent consulting, etc., promote the intelligent transformation of the tax service hall, to realize self-help and informationalized tax service. Timely study and solve the tax problems of taxpayers to achieve dynamic regulation of tax service resources through the regular tracking, collection and analysis of tax service indexes. Carry out the “online reservation” system for some tax-related business pilots, explore the classification and grading reservation mechanism for taxpayer, and finally realize “full coverage” of online tax service reservation. Implement intelligent approval. The electronic tax service divides tax service matters into three types by business type: whole-process online automatic settlement, whole-process online audit settlement, and online-offline integrated settlement, transform the audit points of each business item into intelligent approval rule, realize intelligent initiation and approval of business process to further improve efficiency, and shorten the processing time of application items.

(43) Promotion of intelligent consulting. Set up an intelligent voice system for hotline 12366, utilize voice recognition, semantic comprehension, intelligence knowledge base, deep learning and other artificial intelligence technologies, and realize virtual seat intelligent online response. Improve the intelligent reference knowledge base and improve the consultation accuracy. Guide the taxpayers to use intelligent voice and online consultation, etc. for consultation.

(44) Optimization of tax credit evaluation. Expand the query channel of tax credit. Provide open and convenient tax credit self-query channel for taxpayers to query their tax credit evaluation level and tax credit deduction detail in real time; and realize whole-process online processing of supplementary evaluation and re-evaluation of tax credit via the electronic tax service. Apply the dynamic credit score system. Establish a dual system of dynamic credit and risk of electronic tax service, rely on big data platform, provide corresponding value-added services and control means aiming at the credit and risk degree, and realize differentiated management and service for taxpayer. Provide tax service with high convenience and fast audit for users with high dynamic credit.

(45) Striving for demand integration. Utilize information means to integrate the tax inquiry, tax service complaints and demand management data and process, and realize intelligent, standard and professional tax analysis through the closed loop management of demand collection, processing, feedback and analysis.

11. Enhancement of social collaboration

(46) Realization of O2O delivery of tax-related documents. Connect with modern logistics to realize the O2O delivery of tax-related documents and launch pilot cooperation projects between tax service, enterprises and postal service.

(47) Realization of "going-out" of tax affairs handling of associated businesses. Enhance the interaction with all departments and gradually settle the tax-related affairs handling windows of associated businesses in administrative service centers, community or sub-district service centers and other comprehensive administrative affairs halls.

(48) Promotion of the hall-free construction of self-service tax handling terminals. Further optimize the functions of self-service tax handling terminals and gradually settle such terminals in all banks, administrative service centers, economic parks, commercial buildings and other venues.

(49) Provision of supports to the tax-related professional service organizations for healthy development. Combine with the credit rating of tax-related professional service organizations and the tax credit evaluation of taxpayers to whom they are agents to carry out classified and graded management and promote the healthy development of the industry; provide special services against the industry characteristics to improve the efficiency and pertinence of services; and grope for the cooperation with tax-related professional service organizations to give full play to the role of leverage and jointly establish a modern tax service system.

(50) Groping for a new interaction mode with economic parks. Establish a rate evaluation system of economic parks, tie the credits of investment promotion enterprises with the park credits, and provide differential management and services; provide a centralized tax service green-channel for park enterprises and handle with the tax service demands of park enterprises in a batch manner; and promote the construction of "tax service post-station” to extend the tax service outlets and self-service tax service terminals to the economic parks.

(51) Expansion of the scope of application of tax credit evaluation results. Further share the information of tax credit evaluation results and major tax-related violation cases with other government departments to realize joint awards and punishments and improve the value-added application of such results.

(52) Launching of a pilot program of tax assessor. Adopt the idea that "the taxpayers actively participate in for in-depth assessment and listen to the assessment suggestions for improvement” to establish a tax assessor work platform and a team, and form a normal, multi-form and meaningful new mechanism of communication and exchange.

(V) Standardization of law enforcement

12. Promotion of standardized law enforcement

(53) Full implementation of the "three systems". Develop and promote the implementation plan for pilot work of three systems, direct the pilot organizations to develop pilot methods, orderly expand the pilot scope, explore the information platform, and summarize the experience of pilot work.

(54) Compilation of special topics on tax policy. Combine with the development demand of local economy and select special topics to compile tax policies for the reference by relevant departments and the use by taxpayers.

(55) Enhancement of the comprehensive utilization of three-party information in large enterprises. Enhance the three-party information sharing mechanism of large enterprises, and regularly acquire three-party data such as real estate and land information and industrial and commercial equity change information of large enterprises.

(56) Reinforcement of the risk control of enterprises. Further clarify the requirements for risk control of new enterprises, elaborate the measures, develop operational measures, continuously improve the effect of process and post control, promote classified and graded management, and establish a just and fair tax order. Play the role of electronic guardrail and further enhance the ability of tax risk prevention to escort the optimization of the business environment.

(57) Groping for the classified management of corporate income tax liquidation declaration. Classify and grade the enterprise applying for closedown and liquidation according to the enterprise's asset scale, liabilities, operating time, invoice received or not and other conditions, so as to apply different corporate income tax liquidation management procedures.

(58) Improvement of service for and research on emerging industries. Apply to the tax authorities in advance in case of any tax-related matters not clearly defined in the existing tax laws and regulations as for the new industries and forms of business engaged in by large enterprises and the tax authorities will study and analyze such matters in a timely manner and put forward risk response recommendations.