【中英文对照版】上海市税费征收服务和保障办法（2024）.docx

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1、上海市税费征收服务和保障办法TaxandFeeCo1.1.ectionServicesandGuaranteeMeasuresofShanghaiMunicipa1.ity制定机关：上海市人民政府发文字号：上海市人氏政疥全第10号公布日期：2024.02.23选行日期:2024.04.01效力位阶：他方政府规堂法规类别：税收征普IssuingAuthority：ShanghaiMunicipa1.Peop1.esGovernmentDocuiiWfi1.NumberOrderNU100f1.heShanghaiMunicipa1.Peop1.esGovernmentDa1.eIssued:02

2、-23-2024E1.Yec1.iveDa1.e:W-01-20241.vdof.AuthorityProvincia1.1.oca1.Governme11(Ru1.esAreaofIw:TaxCo1.1.eciionAdministrationPeop1.e，s上海市人民政府令OrderoftheShanghaiMunicipa1.Government(No.10)上海市税费征收服务和保障办法已经2024年2月19日市政府第42次常务会议通过，现予公布,自2024年4月1日起施行。市长龚正2024年2月23日（第10号）TheTaxandFeeCo1.1.ectionServicesandG

3、uaranteeMeasuresofShanghaiMunicipa1.ity,asadoptedatthe42ndRoutineMeetingoftheMunicipa1.Peop1.esGovernmentonFebruary19,2024,areherebyissued,eintoforceApri1.1,2024.Mayor:GongZhengFebruary23,2024TaxandFeeCo1.1.ectionServicesandGuaranteeMeasuresofShanghaiMunicipa1.ity上海市税费征收服务和保障办法（2024年2月23日上海市人民政府令第10

4、号公布自2024年4月1日起施行）(IssuedbyOrderNo.10oftheShanghaiMunicipa1.Peop1.esGovernmentonFebruary23,20241andcomingintoforceonApri1.1,2024)ChapterIGenera1.Provisions第一章总则Artic1.e1(Purposesandbases)笫一条（目的和依据）为了加强本市税费征收服务工作，强化征收协作管理，维护纳税人、缴费人的合法权益，保障经济社会高质量发展，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等法律、法规和国家有关规定，结合本市实际，制定本办

5、法。第二条（适用范围）本办法适用于本市行政区域内税费征收服务和保障等工作。本办法所称税费，包括由税务机关征收的税收、社会保险费和政府非税收入。Forthepurposesofstrengtheningthetaxandfeeco1.1.ectionserviceworkofthisMunicipa1.ity,enhancingtheco1.1.aborativeadministrationofco1.1.ection,safeguardingthe1.awfu1.rightsandinterestsoftaxpayersandfeepayers,andguaranteeinghigh-qua1

6、.ityeconomicandsocia1.deve1.opment,theseMeasuresaredeve1.opedinaccordancewiththe1.awofthePeop1.esRepub1.icofChinaontheAdministrationofTaxCo1.1.ection,theSocia1.Insurance1.awofthePeop1.esRepub1.icofChina,andother1.awsandregu1.ationsaswe1.1.asthere1.evantprovisionsissuedbythestateandin1.ightoftheactua

7、1.circumstancesofthisMunicipa1.ity.Article 2 (Scopeofapp1.ication)TheseMeasuressha1.1.app1.ytothetaxandfeeco1.1.ectionservicesandtheguaranteeworkwithintheadministrativeregionofthisMunicipa1.ity.ForthepurposeoftheseMeasures,tttaxesandfeesinc1.udethetaxes,socia1.insurancepremiumsandnon-taxgovernmentre

8、venuesco1.1.ectedbytax第三条（政府职责）authorities.Article 3 (Dutiesofgovernments)市、区人民政府应当加强对本行政区域内税费征收服务和保障工作的领导，协调督促相关部门和单位落实税费征收服务和保障措施，协调解决税费征收管理过程中的重大问题。Themunicipa1.anddistrictpeop1.esgovernmentssha1.1.strengthenthe1.eadershipoftaxco1.1.ectionserviceandtheguaranteesworkwithintheirrespectiveadministra

9、tiveregions,coordinateandoverseere1.evantdepartmentsandentitiesimp1.ementationoftaxandfeeco1.1.ectionservicesandguaranteemeasures,andcoordinatethereso1.utionofmajorprob1.emsarisingduringthetaxandfeeco1.1.ectionadministration.第四条（部门职责）Article 4 (Dutiesofdepartments)税务机关应当依法履行税费征收管理职责，做好税费征收服务和保障工作。Ta

10、xauthoritiessha1.1.performthetaxandfeeco1.1.ectionadministrationdutiesinaccordancewiththe1.aw,andeffective1.yconductthetaxandco1.1.ectionservicesandguaranteework.人力资源社会保障、医保等与社会保险费征收业务直接相关的部门，以及规划资源、水务,国防动员等与政府非税收入征收业务直接相关的部门（以下统称非税收入相关部门），应当与税务机关建立社会保险费和政府非税收入征收协作机制，协助做好税费征收服务和保障工作。Thedepartmentsof

11、humanresourcesandsocia1.security,medica1.insurance,andotherdepartmentsdirect1.yre1.atedtotheco1.1.ectionofsocia1.insurancepremiums,andthedepartmentsofp1.anningandresources,wateraffairs,nationa1.defensemobi1.izationandotherdepartmentsdirect1.yre1.atedtotheco1.1.ectionofnon-tagovernmentrevenues(herein

12、afterco1.1.ective1.yreferredtoas*re1.evantnontaxrevenue-re1.ateddepartments)sha1.1.estab1.ishtheirrespectivecoordinationmechanismsfortheco1.1.ectionofsocia1.insurancepremiumsandnon-tagovernmentrevenuesjoint1.ywiththetaxauthoritiestoassistineffective1.yconductingthetaxandfeeco1.1.ectionservicesandgua

13、ranteework.发展改革、财政、公安、市场监管、民政、商务、房屋Thedepartmentsofdeve1.opmentandreform,finance,pub1.icsecurity,marketregu1.ation,civi1.管理、生态环境等相关部门和海关、外汇管理等单位应当按照职责分工，支持、协助税务机关和其他相关部门依法履行税费征收服务和保障职责。Article 5 (Exerciseofthero1.esoforganizations)industry笫五条用发挥）（行业组织作Industryorganizationssha1.1.strengthenindustrygu

14、idanceandse1.f-regu1.atorymanagement,reportthetax-re1.atedandfee-re1.ateddemandsoftheindustriesandthemembersthereof,andprovidetaxpayersandfeepayerswithtax-re1.atedandfee-re1.atedpo1.icyconsu1.tation,protectionof1.awfu1.rightsandinterestsprotection,andotherservices.行业组织应当加强行业指导和自律管理，反映行业和会员的涉税涉费诉求，为纳

15、税人、缴费人提供涉税涉费政策咨询、合法权益保护等服务。Article 6 (Socia1.pub1.icity)笫六条（社会宣传）Thepeop1.esgovernments,thetaxauthorities,andthedepartmentsofhumanresourcesandsocia1.security,medica1.insurance,finance,housingmanagement,andotherdepartmentsata1.1.1.eve1.ssha1.1.extensive1.ypub1.icizetaxandfee1.aws,regu1.ationsandpo1.i

16、ciesandpopu1.arizetaxandfeepaymentknow1.edgethroughvariousforms.各级人民政府、税务机关和人力资源社会保障、医保、财政、房屋管理等部门应当通过多种形式，广泛宣传税费法规政策，普及纳机缴费知识。Radio,te1.evision,newspapers,periodica1.sandothermediasha1.1.pub1.icizethetaxandfee1.aws,regu1.ations,andpo1.iciestoraisetheawarenessofthewho1.esocietyontaxandfeepayment.广播、

17、电视、报刊、网络等媒体应当开展税费法规政策宣传，提高全社会纳税缴费的意识。Article 7 (Avai1.abi1.ityoffunds)第七条（经费保障）affairs,commerce,housingmanagement,eco1.ogyandenvironment,andotherre1.evantdepartmentsaswe1.1.asthecustoms,foreignexchangemanagement,andotherentitiessha1.1.,basedonthedivisionofduties,supportandassisttaxauthoritiesandothe

18、rre1.evantdepartmentsinperformingtheirdutiesoftaxandfeeco1.1.ectionserviceandguaranteedutiesinaccordancewiththe1.aw.税费征收服务和保障工作所需经费，按照财政管理体制予以保障。Fundsrequiredfortaxandfeeco1.1.ectionservicesandguaranteeworksha1.1.beguaranteedbasedonthefinancia1.managementsystem.第八条（区域协作）Artic1.e8(Regiona1.co1.1.abor

19、ation)税务机关应当与长江三角洲区域相关省、市税务机关建立税费工作协调机制，推进信用互认、资质互通、税费事项跨区域通力、，推进区域执法标准统一和税费服务一体化：探索与其他省、市税务机关建立跨区域税费工作协调机制，推进纳税信用联动管理、税费事项跨区域通办。Taxauthoritiessha1.1.estab1.ishtheirworkcoordinationmechanismsfortheirtaxandfeeworkjoint1.ywiththetaxauthoritiesofotherre1.evantprovincesandcitiesintheYangtzeRiverDe1.tare

20、gion,promotemutua1.recognitionofcreditandqua1.ifications,andcross-regiona1.hand1.ingoftaxandfeematters,andpromotetheunificationofregiona1.1.awenforcementstandardsandtheintegrationoftaxandfeeservices;andexp1.oretheestab1.ishmentofcross-regiona1.taxandfeeworkcoordinationmechanismsjoint1.ywithtaxauthor

21、itiesofotherprincesandcitiesandpromotetheinteractivemanagementoftaxpaymentcreditandcross-regiona1.hand1.ingoftaxandfeematters.第二章税费征收服务ChapterI1.TaxandFeeCo1.1.ectionServices笫九条（便利办税方式）Article 9 (Faci1.itativethehand1.ingoftaxaffairs)税务机关采取办税服务场所现场办理或者电子税务局、自助办税终端等非接触式办理方式，为纳税人、缴费人提供税费办理服务。Taxauthor

22、itiessha1.1.providetaxandfeeservicestotaxpayersandfeepayersthroughon-sitehand1.ingattaxservicevenuesore1.ectronictaxadministrations,se1.f-servicetaxtermina1.s,orothernon-contacthand1.ingmethods.区人民政府、市民政部门、税务机关应当根据实际将税费征收服务事项纳入政务服务中心、社区事务受理服务Districtpeop1.esgovernments,themunicipa1.civi1.affairsdepa

23、rtment,andtaxauthoritiessha1.1.,in1.ightoftheactua1.circumstances,incorporatethetaxandfeeco1.1.ectionservicemattersintotheservicescopeofgovernmentaffairsservicecenters,community中心等机构的服务范围，实现多部门业务集中、集成办理。affairsacceptanceservicecentersandotherinstitutionstoachievecentra1.izedandintegratedhand1.ingofm

24、u1.ti-departmentbusiness.第十条（业务流程优化）Article 10 (Optimizationofthebusinessprocess)税务机关应当会同相关部门推进纳税缴费工作跨部门、跨层级、跨区域业务流程优化，通过政务服务“一网通办”平台，为纳税人、缴费人提供方便快捷的办理服务OTaxauthoritiessha1.1.,inconjunctionwithre1.evantdepartments,promotetheoptimizationoftheinterdepartmenta1.,businessprocessprovidefaci1.itativeandfe

25、epayerscross-1.eve1.,andcross-regiona1.fortaxandfeepayment,andandfastservicesfortaxpayersthroughthe*4one-stopon1.ine（提升税费servicesp1.atformforgovernmentaffairsservices.第H-条征收服务便利）Article 11 (Improvementofthefaci1.itationoftaxandfeeco1.1.ectionservices)税务机关应当推进关联税费种的琮合申报，精简申报材料，减少纳税人、缴费人纳税缴费办理次数和时间。Ta

26、xauthoritiessha1.1.promotethecomprehensivedec1.arationofassociatedtypesoftaxesandfees,stream1.inethedec1.arationmateria1.s,andreducethefrequencyandtimeoftaxandfeepaymentsmadebytaxpayersandfeepayers.税务机关可以通过预约办理、在线互动服务、操作智能引导、表单智能填报、系统自动处理等措施为纳税人、缴费人提供纳税缴费便利。Taxauthoritiesmayprovidetaxandfeepaymentfa

27、ci1.itationfortaxpayersandfeepayersthroughappointment-basedhand1.ing,on1.ineinteractivesen/ices,inte1.1.igentoperationguidance,inte1.1.igentcomp1.etionofforms,automaticsystemprocessing,andothermeasures.对于按照规定可以由纳税人、缴费人自行判别适用的税费优惠政策，纳税人、缴费人在纳税缴费申报时即可Taxpayersandfeepayersmayenjoyatthetimeoftaxandfeede

28、c1.arationandpaymentthepreferentia1.taxandfeepo1.iciestheapp1.icationofwhichcanbedeterminedbytaxpayersandfeepayersthemse1.ves.Taxpayersandfeepayerssha1.1.retainre1.evantinformationforfutureinspection.享受。纳税人、缴费人应当将有关资料留存备查。Taxauthoritiessha1.1.providesuchservicesasappointment-baseddoor-to-doorservice

29、s,priorityhand1.ing,andfu1.1.-processassistanceforthee1.der1.yandthedisab1.edinneed.税务机关应当为有需求的老年人、残疾人等提供预约上门、优先办理、全程协助办理等服务。Article 12 (Notificationandcommitmentsystemforcertificationitems)第十二条（证明事项告知承诺）ThetaxauthoritiesofthisMunicipa1.itysha1.1.imp1.ementthenotificationandcommitmentsystemfortaxand

30、feecertificationmattersonthebasisofcontro1.1.ab1.erisks,exceptasotherwiseprovidedforbyany1.aworregu1.ationorbythestate.Thecata1.oguesoftaxandfeecertificationitemssubjecttothenotificationandcommitmentsystemsha1.1.bemadeavai1.ab1.etothepub1.ic.本市税务机关应当在风险可控的基础上，实行税费证明事项告知承诺制，法律、法规和国家另有规定的除外。实行告知承诺制的柳费

31、证明事项目录应当向社会公布。对于前款规定的目录内的证明事项，纳税人、缴费人选择采用告知承诺方式办理的，税务机关应当将证明义务、证明内容和不实承诺的法律责任一次性告知纳税人、缴费人；纳税人、缴费人书面承诺巳经符合告知的相关要求且愿意承担不实承送的法律责任的，无需再提供相关证明材料，税务机关依据书面承诺办理相关税费事项。Artic1.e13(Po1.icyconsu1.tationandcounse1.ing)第十三条（政策咨询和辅导）Wheretaxpayersorfeepayerschoosetohand1.ethecertificationitemsonthecata1.oguesaspre

32、scribedintheprecedingparagraphthroughthenotificationandcommitmentmethod,taxauthoritiessha1.1.notifythemonaone-offbasisoftheircertificationob1.igations,certificationcontentand1.ega1.1.iabi1.itiesformakingfa1.secommitments;andifthetaxpayersorfeepayershavemakewrittencommitmentsthattheyhavemetthere1.eva

33、ntrequirementstheyrenotifiedofandarewi1.1.ingtobearthe1.ega1.1.iabi1.itiesformakingfa1.secommitments,theyareno1.ongerrequiredtoprovidere1.evantcertificationmateria1.s,andthetaxauthoritiessha1.1.hand1.ere1.evanttaxandfeemattersbasedonthewrittencommitments.税务机关和财政、科技、人力资源社会保障、医保、房屋管理等部门应当按照职责分工，通过官方网站

34、、服务热线、服务场所等渠道为纳税人、缴费人提供纳税缴费咨询和辅导服务；针对重点政策、重点领域，采取在服务场所开设专窗、配备专员等方式提供专业辅导服务。Artic1.e14(Dec1.arationreminderservices)笫十四条（申报提醒服务）Taxauthoritiesandthedepartmentsoffinance,scienceandtechno1.ogy,humanresourcesandsocia1.security,medica1.insurance,andhousingmanagement,etc.,sha1.1.,basedonthedivisionofdutie

35、s,providetaxpayersandpayerswithtaxpaymentconsu1.tingandcounse1.ingservicesthroughtheirofficia1.websites,servicehot1.ines,sen/icevenuesandotherchanne1.s;andwithrespecttothekeypo1.iciesandfie1.ds,provideprofessiona1.counse1.ingservicesbyopeningspecia1.windowsandappointingspecia1.personne1.atservicep1.

36、acesandothermeans.税务机关可以通过互动平台以及电子税务局的网页端、客户端、移动端等多种方式，对纳税人、缴费人进行申报提醒。笫十五条应享尽享）（税费优惠税务机关和人力资源社会保障、医保等部门以及非税收入相关部门应当按照职责分工，综合运用税费大数据对纳税人、缴费人的情况进行分析甄别，通过“一网通办”等集遒向相关纳税人、缴费人推送缓征、减征、免征税费等优惠政策。Taxauthoritiesmayprovidedec1.arationreminderstotaxpayersandfeepayersthroughinteractivep1.atformsande1.ectronicta

37、xadministrationswebpagetermina1.s,c1.ients,andmobi1.etermina1.sandavarietyofothermethods.Article 15 (Enjoyinga1.1.avai1.ab1.etaxandfeepreferences)Taxauthoritiesandthedepartmentsofhumanresourcesandsocia1.security,medica1.insuranceaswe1.1.asthenon-tarevenue-re1.ateddepartmentssha1.1.,accordingtothediv

38、isionofduties,ana1.yzeandscreenthesituationsoftaxpayersandfeepayersbycomprehensive1.yusingbigdataontaxesandfees,andpushsuchpreferentia1.po1.iciesaspostponedpaymentof,reductionofandexemptionfromtaxesandfeestotaxpayersandfeepayersthroughtheuone-stopon1.ineservicesp1.atformandotherchanne1.s.发现纳税人、缴费人存在

39、税费优惠政策应享未享的，相关部门应当及时进行提示。Artic1.e16(E1.ectronicinvoices)第十六条（电子发票）Ifitisfoundthatanytaxpayerorfeepayershou1.dhaveenjoyedbutfai1.stoenjoypreferentia1.taxorfeepo1.icies,there1.evantdepartmentsha1.1.provideareminderinatime1.ymanner.税务机关应当依托全国统一的电子发票服务平台，为纳税人提供发票开具、交付、查验等服务。档案、财政、商务、税务等部门应当按照国家有关规定，推进增值

40、税电子发票电子化归集、报销、入账、归档。Artic1.e17(Professiona1.serviceinstitutions)笫十七条（专业服务机构）Taxauthoritiessha1.1.providetaxpayerswithinvoiceissuance,de1.ivery,inspectionandotherservicesbyre1.yingonthenationa1.unifiede-invoiceservicep1.atform.Thedepartmentsofarchives,finance,commerce,taxationandotherdepartmentssha1.

41、1.promotethee1.ectronicco1.1.ection,reimbursement,bookkeepingandarchivingofe1.ectronicVATinvoicesinaccordancewithre1.evantprovisionsissuedbythestate.本市推进涉税涉费专业服务机构的培育和发展，支持涉税涉费专业服务机构按照市场化原则，提供专业化、规范化、个性化服务。税务师事务所和从事涉税专业服务的会计师事务所、律师事务所、代理记账机构、税务代理公司、财税类咨询公司等专业服务机构应当遵循诚实信用原则，恪守职业ThisMunicipa1.itysha1.

42、1.promotethecu1.tivationanddeve1.opmentoftax-andfee-re1.atedprofessiona1.serviceinstitutions,andsupporttax-andfee-re1.atedprofessiona1.serviceinstitutionsinprovidingprofessiona1.,standardizedandpersona1.izedservicesundertheprincip1.eofbeingmarket-oriented.Taxagentfirmsandtheaccountingfirms,1.awfirms

43、,bookkeepingagencies,taxagencies,financeandtaxationconsu1.tationcompanies,andotherprofessiona1.serviceinstitutionsthatengageintheprovisionoftax-reIatedprofessiona1.servicessha1.1.fo1.1.owtheprincip1.eofgoodfaith,abidebyprofessiona1.ethicsandpracticingdiscip1.ines,andprovidetaxpayersandfeepayerswitht

44、axandfeedec1.arationagency,taxandfeeconsu1.ting,tax-re1.atedauthentication,andotherservices.道德和执业纪律，依法为纳税人、缴费人提供税费申报代理、税费咨询、涉税签证等服务。第三章税费征收保障Artic1.e18(Taxandmechanisms)feeinformationsharing笫十八条（税费信息共享机制）ChapterIIITaxandfeeCo1.1.ectionGuarantee本市依托大数据资源平台等渠道，建立健全税费信息共享机制，实现税费信息数据上链、整合、共享与交换。ThisMuni

45、cipa1.itysha1.1.,byre1.yingonbigdataresourcep1.atformsandotherchanne1.s,estab1.ishandimproveourowntaxandfeeinformationsharingmechanismtoachievetherecordingonb1.ockchain,integration,sharingandexchangeoftaxandfeeinformationanddata.税务机关在依法履行职责过程中需要共享使用其他部门或者单位公共数据的，可以通过大数据资源平台提出公共数据共享需求申请，明确需求类型、应用场景等内

46、容。Thetaxauthoritiesthatneedtousethepub1.icdatasharedbyotherdepartmentsorentitiesintheprocessofperformingtheirdutiesinaccordancewiththe1.awmaysubmitapp1.icationsforpub1.icdatasharingthroughbigdataresourcep1.atforms,c1.arifyingthetypesofdemands,app1.icationscenarios,andothercontent.对于未列入本市公共数据目录的涉税涉费数

47、据，因媛行职责需要，税务机关可以与相关部门和单位协商确定共享方式。Asneededforperformanceofduties,taxauthoritiesmayconsu1.twithre1.evantdepartmentsandentitiestodeterminethemethodsofsharingthetax-andfee-re1.ateddatathatarenotinc1.udedinthePub1.icDataCata1.ogueofthisMunicipa1.ity.税务机关等相关部门和单位，收集涉税涉费数据，应当限于实现处理目的的最小范围，不得超出履行法定职责所必需的范围和

48、限度。通Theco1.1.ectionoftax-andfee-re1.ateddatabytaxauthoritiesandotherre1.evantdepartmentsandentitiessha1.1.be1.imitedtotheminimumscopenecessaryforachievingtheprocessingpurposeandsha1.1.notexceedthescopeand1.imitsnecessaryto过共享方式获取的涉税涉费数据，不得擅自扩大数据使用范围，不得擅自将纳税缴费情况作为办理业务事项的前置条件。Artic1.e19(Dataqua1.ityimprovement)第十九条（数据质量提升）fu1.fi1.1.statutoryfunctions.Thescopeofuseoftax-andfee-re1.ateddataobtainedthroughsharingsha1.1.notbeexpandedwithoutauthorization,andtaxandfeepaymentssha1.1.notbeused