VI. International Trade

Several Measures for the Special Action to Promote Cross-border Trade Facilitation at Shanghai Ports in 2025

In order to make greater efforts to improve the level of cross-border trade facilitation, and continue to create a market-oriented, legal, and international first-class port business environment, according to the deployments for the special action of cross-border trade facilitation by the General Administration of Customs, along with the tasks in the Action Plan of Shanghai Municipality for Focusing on Enhancing Enterprises' Experience and Constantly Building a World-Class Business Environment, the Shanghai Municipal Commission of Commerce, together with nine other departments and authorities, recently has issued Several Measures for the Special Action to Promote Cross-border Trade Facilitation at Shanghai Ports in 2025, and formulated the following measures.

Streamline regulations to enhance the facilitation of trade in goods

Continue to develop the pilot program that allows qualified bonded oil storage tanks to function both as bonded warehouses and as export supervision warehouses. Shanghai will continue to develop the pilot program that allows qualified bonded oil storage tanks, used to fuel international voyages, to function both as bonded warehouses and as export supervision warehouses. This will reduce storage costs for businesses and promote the bonded fuel oil bunkering services at Shanghai ports.

Continue to advance the reform of “Two Certificates Integration” for imported motor vehicles. The city will continuously streamline import procedures for motor vehicles by integrating certification (Certificate of Import of Goods (Automobiles, Motorcycles) and inspection documentation (Inspection form for Imported Motor vehicles), enhancing the efficiency of whole-vehicle imports at Shanghai's ports.

Optimize the service of pharmaceuticals and medical devices for international cruise ships. The municipal drug regulatory authorities will update the approved list of onboard pharmaceuticals and medical devices for cruise ships as per the actual demand of international cruises, to better meet the replenishment demands of international cruise ships at Shanghai’s ports, assigning dedicated codes to the onboard pharmaceuticals and medical devices in the list, for the purpose of easier customs clearance.

Optimize the distribution control and inspection mode for high-tech goods such as vacuum packaging. The high-tech enterprises registered in the Yangtze River Delta region, which import vacuum-packaged, light-proof packaged, and constant-temperature stored goods through Shanghai ports and which are subject to the distribution control and inspection mode for high-tech goods, can break through the original restriction that "the destination of goods import and the registered address of the enterprise must stay in the same customs area", and choose any customs in the Yangtze River Delta region as the destination customs as per actual needs, with the inspection instruction concerning the port which is not qualified for opening the container adjusted to implementing the inspection at the destination.

Further enhance the efficiency of customs clearance for fresh or live agricultural products. Shanghai will set up a "green channel" for customs clearance of fresh or live agricultural products transported by air and provide 24/7 inspection services for these products by appointment, “priority detection, quick detection, and quick release”.

Implement convenient customs clearance measures for imported goods declared for food use and medical purposes. According to the measures for commodity classification management of goods declared for food use and medical purposes by national ministries and commissions, products declared for food use will be processed as standard food imports, eliminating the need for a pharmaceutical import certificate. Similarly, goods declared for medicinal use will be handled according to the regulations for medicinal materials. The Shanghai Customs, together with the Shanghai Municipal Administration for Market Regulation, the Shanghai Drug Administration and other departments shall, within their respective duties and responsibilities, intensify supervision over imported food and drugs applicable to the same regulations pursuant to relevant requirements in terms of the import, operation and processing of food and drugs, establishing an information sharing mechanism among departments, urging enterprises to operate in compliance with laws and regulations and transferring the cases suspected of criminal offenses to public security organs for holding accountable for legal responsibilities as per the law.

Enhance the informatization level of maritime supervision. Intensify the application of electronic certificates for ship crew members in inspection at entry and exit ports and supervision and inspection in port states, reduce the time spent on certificate issuance, transmission, and verification, and further enhance the ship-to-shore communication efficiency.

Optimize the logistics network and continuously enhance the capacity of logistics hubs

Optimize the logistics and transportation network of Shanghai Port. Relying on systems such as the International Container Transport Service Platform (MaaS), blockchain technology is used to enable international logistics and multimodal transport collaboration. Accelerate the development of the "one order system" and "one box system" for multimodal transport. Promote the construction of the inland waterway transport system and accelerate the creation of direct river-sea channels. Continue to promote regulatory models such as "linked loading and unloading" and "departure confirmation" to improve regional logistics efficiency.

Support development of international transshipment and consolidation services. Research and pilot the international transshipment consolidation for the entry of small household appliances containing batteries, alcoholic beverages, perfumes, and other international transshipment goods into Shanghai ports, and explore more mixed consolidation models for different business types.

Further enhance the role of Shanghai as an international aviation hub. Shanghai has unveiled the strategy to boost its international air transport capacity by increasing flight frequencies and expanding multimodal transportation options like “air-to-air transfer” and “air-rail intermodal transport”. This strategy aims to simplify customs processes for imported goods, such as “direct pick-up from the airport”, and to foster high-value aviation-related industries, including bonded research and development, bonded maintenance, and characteristic cold chain logistics, within key economic zones like the China (Shanghai) Pilot Free Trade Zone, Lingang New Area, Hongqiao International Central Business District, and the Comprehensive Bonded Zone.

Optimize air cargo terminal operations. To enhance efficiency, establish Shanghai airport cargo terminals within customs special supervision areas and surrounding cities, allowing for pre-completion of receiving, palletizing, security checks, and customs clearance. Support the mutual recognition of cargo security measures between the air cargo terminals within Pudong International Airport and Hongqiao International Airport, and between the two airports themselves.

Optimize the “direct airside transfer” supervision mode. The process of directly transferring air freight goods from a domestic to an international area at Shanghai Airport, bypassing warehouse handling and security checks, is known as direct airside transfer. This procedure improves efficiency by eliminating intermediary steps like domestic warehouse pick-up, short-distance transport, unloading, and separate security screening.

Strengthen policy support to promote the development of new trade models and forms

Promote the pilot program for importing used key components for automotive research and development and testing. The “pilot list” system for the import of used key components for automotive R&D and testing is improved, with the pilot list to be updated and adjusted as appropriate, allowing for the safe and standardized import of relevant products of enterprises in the list and returning to China for R&D and testing.

Expand the application of the "inspect first, ship later" model for export LCL (Less than Container Load) goods. Combining with the multi-format mixed consolidation model, goods of different trade methods, such as cross-border e-commerce and general trade, are supported to enter the supervision operation site in bulk form, undergo customs inspection first, and then be consolidated and shipped according to actual needs.

Further support the cross-border e-commerce development. The precise risk assessment is conducted through the interaction of cross-border e-commerce supply chain data, implementing differential sorting for goods arriving at the regulatory site in different packaging types, to achieve operation at the same sites for 9610, 9710 and, 9810 customs clearance models. China has expanded a pilot program for the cross-customs area return supervision model (also known as the 9610 model), allowing returned cross-border e-commerce goods to be returned directly across different customs zones. To enhance cross-border e-commerce logistics, this initiative proposes intensifying maritime and air facilitation services for sensitive goods like cosmetics and electronics, and promoting maritime exports of sensitive cross-border e-commerce goods. It also calls for a dynamic evaluation of the air transportation pilot program for sensitive goods to optimize the list of pilot categories and increase the scale of convenient collection and transportation services. Based on the digital management application scenarios of lithium battery aviation safety transportation inspection reports, it is possible to achieve one-time filing for multiple uses. We will also implement relevant policies on “tax refund upon departure and accounting after sale” for cross-border e-commerce exports to overseas warehouses (under the customs 9810 supervision model), and support the development of cross-border e-commerce and overseas warehouses.

Strengthen support and services for green trade. To leverage the green and low-carbon supply chain public service platform, integrate resources like standards, certifications, databases, green finance, and green low-carbon technologies. This platform will provide comprehensive carbon accounting, certification, training, and finance services to both leading enterprises and their suppliers, bolstering the adoption of carbon management practices and helping businesses navigate international trade policies by connecting them with third-party service institutions and promoting pilot applications.

Promote interconnection and interoperability, and enhance the trade empowerment of smart ports

Explore the cross-border recognition of electronic certifications and signatures. The cross-border pilot programs are being carried out to enable the mutual recognition of electronic signatures and authentication services, aiming to foster cross-platform and cross-regional interoperability of electronic authentication and electronic signatures with overseas trusted enterprise identity authentication institutions and systems.

Advance paperless cross-border trade. Shanghai will advance paperless cross-border trade by leveraging the Shanghai Electronic Port to achieve cross-border interoperability of electronic invoices. This initiative will expand the application of electronic bills of lading for sea transport, paperless container release, and electronic air waybills to further digitalize shipping and streamline trade processes.

Enhance international trade by improving the interconnection and interoperability of the “Single Window”. According to the deployments of the General Administration of Customs, Shanghai will promote the electronic exchange of certificates with trading partners for areas like navigation, inspection, and origin, and leverage the Shanghai International Trade “Single Window” to facilitate information sharing, mutual recognition of supervision, and coordinated law enforcement among port inspection units. This effort also includes implementing practical measures for joint boarding inspections of international navigation vessels to improve efficiency and convenience.

Further improve Shanghai’s International Trade Single Window. It is proposed to deepen the construction of public information platform for aviation logistics and continuously improve the level of public information services for “customs clearance + logistics”. Efforts will be made to promote the online query of the testing status of customs laboratories and the functional upgrade of border inspection-related module. Shanghai will also expand the 24-hour dynamic query scope for international navigation vessels at Shanghai ports and promote the sharing and common use of data resources on vessels entering and leaving ports.

Continue to promote the pilot of “One Declaration, Dual Clearance” with overseas countries. Leveraging the Shanghai Electronic Port, Shanghai will continue to promote cooperation with Singapore and other countries and regions in terms of “One Declaration, Dual Clearance”.

Promote cross-departmental business networking and cooperation in management of outbound crop germplasm resources. The management of the export of crop germplasm resources will be further optimized to promote the interconnection and interoperability of the filing information of exported germplasm resources, and realize the “one-time submission” by enterprise applications and the “full online processing” for approval and verification.

Strengthen enterprise services and further promote cost reduction and efficiency

Strengthen joint incentives for (Authorized Economic Operator) AEO enterprises. All types of financial institutions are encouraged to increase their support for AEO enterprises within the scope of compliance with laws and regulations and policy permits, providing support to AEO enterprises in areas such as financing credit line, financing guarantee, and export credit insurance. Enterprises are encouraged to apply for online certification and update through the China International Trade “Single Window”. Enterprises that actively participate in the pilot program and apply cross-border electronic invoices and other cross-border trade electronic documents will be given priority to be included in Shanghai’s preferred cultivation and recommendation mechanism.

Further optimize Shanghai's port logistics services. It is proposed to timely forecast the port arrival dynamics of international liner services, and announce the “port opening” time of container liner export containers in advance to facilitate enterprises in reasonably arranging overall logistics operations.

Facilitate the entry of international transportation service personnel. To optimize customs clearance for crew members changing shifts, airport ports should enhance existing services like “Exemption from Border Inspection Procedures for Consecutive Flights” and Self-Service for Filing Through Express Channels, ensuring efficiency and convenience for border control for foreign crew members changing shifts in Shanghai.

Fully enable businesses to leverage free trade agreement (FTA) policies. By leveraging RCEP policies, authorities should enhance service infrastructure by optimizing the RCEP Enterprise Service Online Zone to provide real-time, two-way query services for preferential tariffs on goods traded under RCEP and other FTAs. It is proposed to organize visits to key enterprises to provide personalized guidance on how to best utilize FTA preferential policies. Additionally, strengthening policy training and capacity building for businesses is crucial for improving their ability to understand and apply FTA rules effectively.

Continue to standardize port charges. It is proposed to strengthen price supervision and inspection in key areas such as storage yards, unblock reporting channels, and investigate and deal with all kinds of illegal and irregular charging acts in accordance with the law. It is also raised to guide the port charging entities to promptly disclose information such as charging standards and service items through the Shanghai International Trade “Single Window” and update such information dynamically, supporting inquiries through the mobile APP, and enhancing the transparency of port charging.

Collaborative strategies for reducing cross-border logistics costs. To alleviate congestion and optimize logistics, shipping companies should establish a network of strategically located, multiple container pick-up points that customers can choose from based on their specific operational needs, rather than a few congested central depots. Shipping companies are encouraged to establish off-site container pick-up and return points in the Yangtze River Delta, making container handling more accessible for businesses within the delta. To implement centralized container seal distribution, shipping companies should establish dedicated, secure areas within container yards for seal issuance and affixing, or leverage information technology to digitize the process through electronic seals. The Guiding Opinions on Maritime Services for New Three Types Cargo should be implemented to advance reducing logistics costs and improving operational efficiency for “New Three Types Cargo”.

Improve communication between Shanghai's government and businesses. Shanghai will give full play to the role of the port consultation meeting mechanism and the airport consultation meeting mechanism, fully listening to the opinions of interested parties, including shipping enterprises, freight forwarders, customs brokers, cargo owners, and other stakeholders, and collecting and solving the urgent and difficult problems encountered by market entities. Trade promotion institutions, industry associations, customs agencies, and governments must collaborate to support businesses by disseminating information on preferential policies for enterprises, providing efficient customs clearance, and jointly addressing trade challenges.

Strengthen trade adjustment assistance. A central coordination mechanism for trade adjustment assistance will be enhanced and perfected through the Municipal Commission of Commerce in collaboration with relevant municipal departments. A public service platform will be established with industry organizations, business associations, and professional institutions to provide consultation and training for enterprises that encounter operational difficulties due to changes in the external trade environment and other non-market factors. Enterprises will be encouraged to conduct self-adjustment through strategies such as adjusting their market layout, enhancing production efficiency, optimizing marketing channels, and improving risk management practices. Eligible businesses will receive financial assistance in accordance with relevant regulations. Enterprises will be supported in addressing trade friction issues, including “two anti and one safeguard” measures: (anti-dumping, anti-subsidy, and safeguard measures), technical trade measures, intellectual property rights and regulatory sanctions. Industry organizations and enterprises will be guided on how to apply for trade remedies, in compliance with state regulations.

Support enterprises expanding overseas. A new batch of “Recommended Overseas Exhibition Projects” has been released, offering Shanghai enterprises subsidies of up to 70% of their booth fees for participating in international exhibitions. Shanghai has upgraded a comprehensive service platform for global expansion with information on foreign investment, country guide, industry trends, professional services, and risk warnings, and hosted open days focused on investment and trade linkage to provide guidance and networking opportunities. This “government facilitation + market operation” model helps Shanghai-based companies reduce costs and effectively navigate international market opportunities and risks.

“Silk Road e Journey”, the WeChat Mini Program of “the Belt and Road”

In order to better serve the high-quality engagement of enterprises in the “Belt and Road”, the Shanghai Municipal Development and Reform Commission, together with the Shanghai “Belt and Road” comprehensive service center, have developed the “Silk Road e Journey”, the WeChat Mini Program of the Belt and Road, through innovative service measures and coordinated good-quality resources. Eying the whole process and each link of the enterprise going to sea, and integrating foreign-related business functions and good-quality information, the “Silk Road e Journey” provides the enterprise with clear working guidance and entrance for handling. The general utility tool column is set at the top of the home page, placing the most commonly used business functions such as overseas investment filing, credit direction, quality certification information, investment information, APEC business travel card, arbitration service, compliance guidance, import & export practice, and foreign exchange rate inquiry. Two integrated sectors of “information” and “service” are set at the bottom navigation bar to offer more comprehensive information and service. Specifically, important international economic and trade news, industry research reports, policy analysis, and interpretation are released in the information sector to boost decision-making for the enterprises, while the service pages of main banks and insurance companies are listed in the service sector, coupled with dynamic release of information on the activities related to “going out”, such as docking with economy and trade, conferences and exhibitions and professional trainings, so as to better invigorate the enterprise.

Policies and Regulations

Notice of General Office of the Shanghai Municipal People's Government on Issuing the Action Plan of Shanghai Municipality for Focusing on Enhancing Enterprises' Experience and Constantly Building a World-Class Business Environment (Hu Fu Ban Fa [2025] No. 1)

Notice of Shanghai Municipal Commission of Commerce and other two departments on the Issuance of Action Plan for China (Shanghai) International Trade Single Window Platform Smart Innovation (Hu Shang Tong Guan [2023] No. 275)

Notification of Shanghai Customs on Implementing Matters Related to the Pilot of Launching Overseas Exports or Producers Application for Preliminary Adjudication in China (Shanghai) Pilot Free Trade Zone (Shanghai Customs Notification [2024] No. 1)

Pilot Program for the Import of Items for Biomedical Research and Development and Testing in Shanghai, by Shanghai Municipal Commission of Commerce and other five departments (Hu Shang Gui [2024] No. 12)

Notice of Shanghai Municipal Bureau of Market Supervision and Administration on the Issuance of the Implementation Plan for Strengthening Integrated Innovation and Continuously Optimizing Doing Business Environment in Shanghai (Hu Shi Jian Fa Gui [2023] No. 147)

Notice of Shanghai Municipal Bureau of Market Supervision and Administration on the Issuance of Action Plan of Shanghai Municipal Supervision Departments for Focusing on Enhancing Enterprises' Experience and Constantly Building a World-Class Business Environment (Hu Shi Jian Ying Shang [2025] No. 155)

Notice on Issuance of the Pilot Program for Importing Discarded Key Components for Automotive R&D Testing in Shanghai, by Shanghai Municipal Commission of Commerce, Shanghai Municipal Commission of Science and Technology, Shanghai Municipal Commission of Economy and Informatization, Shanghai Municipal Bureau of Ecology and Environment and Shanghai Customs (Hu Shang Gui [2024] No. 5)

Notice of General Office of Shanghai Municipal People’s Government on Issuance of the Action Plan for Accelerating Establishment of Carbon Footprint Management System for Products and Constructing Green and Low-carbon Supply Chain in Shanghai (Hu Fu Ban [2024] No. 8)

Notice on Issuance of the Implementation Plan for Accelerating Carbon Identification Certificate Service for Products and Constructing Green and Low-carbon Supply Chain in Shanghai, by Shanghai Municipal Administration for Market Regulation, Shanghai Municipal Development and Reform Commission, Shanghai Municipal Commission of Economy and Informatization, Shanghai Municipal Commission of Commerce and Shanghai Municipal Bureau of Ecology and Environment (Hu Shi Jian Ren Zheng [2024] No. 268)

Circular of Shanghai Customs on Launching Multi-Country Consolidation Business in China (Shanghai) Pilot Free Trade Zone (Shanghai Customs Circular [2014] No. 41)

Shanghai Customs’ 36 Measures for the 2024 Special Action Plan to Promote Cross-Border Trade Facilitation at Shanghai Ports

Notice of Shanghai Municipal Commission of Commerce and nine other departments and authorities on Issuing the Several Measures for the Special Action to Promote Cross-border Trade Facilitation at Shanghai Ports in 2025 (Hu Shang Zi Mao [2025] No. 181)

Measures of the People's Republic of China for the Administration of Certificate of Origin for Export Goods (General Administration of Customs No. 270) issued on Jul 30, 2024 and implemented as of Sept 1, 2024

Operation Time Limit Standards for Port Service Providers at Shanghai’s Ports

Notification of Shanghai Customers on Simplifying Documents Attached for Customs Declaration

Announcement on Launching Pilots of Paperless International Maritime Container Equipment Interchange Receipt (Announcement of Shanghai Municipal Office for Port Service, Shanghai Municipal Transportation Commission [2018] No. 1)

Announcement of the Port Companies Subordinated under SIPG Group Not to Receive and Reserve the Paper Container Packing List but Arriving at Port with Electronic Packing List Information

Notice on Several Measures for Further Deepening the Reform of Business Environment for Cross-border Trade at Shanghai’s Ports (Hu Shang Zi Mao [2020] No. 16)

Notice on Issuance of Several Measures for Further Deepening the Reform of Business Environment for Cross-border Trade at Shanghai’s Ports in 2023 (Hu Shang Zi Mao [2023] No. 132)

Several Opinions on Further Intensifying the Standard Management for Container Yard off the Port (Hu Jiao Fa [2021] No. 25)

Notice of the General Office of the Shanghai Municipal People’s Government on Issuing the Implementation Plan for Promoting Embodied Intelligence Industry Development in Shanghai (Hu Fu Ban Gui [2025] No. 6)

Notice of the General Office of the Shanghai Municipal People’s Government on Issuing the Several Measures of Shanghai Municipality to Support Enterprises in Enhancing Basic Research and Boosting New Momentum for High-quality Development (Hu Fu Ban Gui [2025] No. 5)

Administrative Measures for the Shanghai Eastern Hub International Business Cooperation Zone (Hu Fu Ling No. 22)

Notice of the General Office of the Shanghai Municipal People’s Government on Issuing the Three-Year Implementation Plan (2025-2027) to Transform Changxing Island Into a World-class Modern Shipbuilding Hub (Hu Fu Ban Fa [2025] No. 12)

Notice of the General Office of the Shanghai Municipal People’s Government on Issuing the Several Measures of Shanghai Municipality to Promote the High-Quality Development of the Software and Information Technology Industry (Hu Fu Ban Gui [2025] No. 4)

Action Plan for Supporting the Construction of Shanghai as an International Financial Center, issued by the National Financial Regulatory Administration and the Shanghai Municipal People’s Government

Several Opinions on Further Deepening Reform and Innovation to Accelerate the High-quality Development of the Science and Technology Service Industry issued by the General Office of the Shanghai Municipal People’s Government (Hu Fu Ban Fa [2025] No. 11)

VII. Taxation

In order to give fully play to the role of taxation functions, Shanghai comprehensively improve tax governance capabilities, build Shanghai into a demonstration city of superior business environment in China, and further enhance the international influence of Shanghai’s business environment, Shanghai Municipal Tax Service, State Taxation Administration has formulated the Key Points for Further Optimizing Tax-based Business Environment (2023-2025), centering on the latest business environment assessment system of the World Bank, taking the initiative to introduce a string of reform and innovation measures in the national taxation system in the principles of intelligence, internalization, and convenience for citizens. Furthermore, in the Regulations of Shanghai Municipality on Optimizing Doing Business Environment (8.0 version) released in January of 2025, it is clearly proposed that the administrative measures on advance tax rulings will be implemented, efforts will be made to optimize the application of the integrated all-in-one function of "paying taxes and fees" and the multi-lingual and multi-channel tax and fee consulting service system, so as to provide cross-border taxpayers with full-cycle, all-rounded, and whole-process tax-related services. Meanwhile, the use of fully digitized electronic invoices will be widely promoted as an active response to the demand for digitalized electronic invoices from trustworthy and low-risk enterprises, aiming to enhance the facilitated use of invoices by enterprises. Below are the main points and major results achieved.

Promote standardized transparency construction and improve the clarity of tax regulations.

Integrated public internal and external tax guidelines. The internal tax guidelines, tax handling guides, policy documents, and tax notice announcements are made public through the Shanghai Taxation website to provide taxpayers and payers with explicit, authoritative, and convenient tax guidance, helping taxpayers and payers fully understand tax preferential policies and processing procedures.

Establish and improve the system for advance tax rulings. The Management Measures for Advance Tax Rulings of the Shanghai Municipal Tax Service (Trial) is issued, actively collecting and sorting out personalized demands of enterprises for advance tax rulings, offering advance tax ruling services in line with application and taking the lead across the nation in setting up a special column on its official website to publicly disclose cases of advance tax rulings, to effectively enhance the certainty of tax policy application.

Focus on addressing tax service demands and improve the information disclosure level.

Optimize the public consultation mechanism. The Administration for Formulation of Normative Tax Documents in Shanghai is revised and issued, explicitly stating that public opinions shall be solicited when drafting normative tax documents so as to further improve the transparency of amendments to taxation laws and regulations. Meanwhile, a “Major Administrative Decision-making Column” is set up on the Shanghai taxation website to advance a scientific, democratic, and law-based administrative decision-making mechanism.

Improve the public release mechanism. Prepare annual white papers on doing business environment and make it public through multiple channels to inform the public about the developments and trends in taxation.

Improve the public accountability mechanism. Regularly conduct investigation of taxpayers’ perception through government service evaluation (positive or negative comments), tax service experience, and other campaigns, and carry out reforms to implement the targeted and feasible improvement suggestions proposed by taxpayers.

Strengthen the implementation of relevant policies and measures to reduce tax burdens.

Implement preferential tax policies. Further improve the working mechanism for the implementation of preferential tax policies, implement various preferential tax policies in detail, and allow relevant beneficiaries to directly and quickly receive the dividends of preferential tax policies.

Smoothen policy publicity channels. Optimize the mechanism for precise push of tax policies, promote the system integration, precise positioning, and intelligent push of preferential tax policies, on the back of the strength of taxation big data, and facilitate the transition from seeking applicable policies to introducing targeted policies for specific groups and eligible enterprises, as per information on different industries, business types, and personnel identity.

Promote innovation in tax collection and payment coordination model. Improve the tax intelligence knowledge base and strengthen intelligent consulting service capabilities. Efforts will be made to optimize the 12366 multi-lingual and multi-channel tax and fee consulting service system, enabling the realization of flexible tax consultation in nine languages and professional questions to be answered in native languages via online, mobile, and internet channels. Launch the first English intelligent voice consulting system in the national tax system to provide cross-border taxpayers with high-quality, convenient, and efficient consulting services for taxes and dues. The pilot of “combination of inquiry and handling, as well as remote handling assistance” in a new integrated model for tax collection and payment coordination is created to enhance tax payment experience, and shorten the tax payment time, as well as achieve precise push, intelligent interaction, collaboration of inquiry and handling and interaction throughout the process, which is recognized by the State Taxation Administration and has been popularized across the nation.

Promote digital tax management and improve the convenience of taxes and fees payment.

Optimize auxiliary tax declaration services. Optimize the tax declaration and payment services of online tax payment systems such as the Electronic Taxation Bureau, with taxpayers completing declaration upon confirmation, after automatically extracting data, calculating the tax amount and generating element-based forms by the system, to achieve simple confirmation-based declaration of multiple taxes via “one-off confirmation and one-off submission”, thereby significantly shortening time for tax declaration and payment.

Reduce the quantity of tax materials submitted. Income tax preferential policy for small and meager-profit enterprises can be enjoyed immediately without application. 138 matters, such as new enterprise packages, comprehensive declaration, immediate tax levy and refund, and simple publication, are managed by classification and level to effectively promote “reduction of materials, links and time” for taxation and payment, thus lightening the burden on both taxpayers and grass-roots tax cadres. Continue to deepen the measure of “facilitating people with reduction of certificates”, applying the Notification and Commitment system to 12 tax certification matters in two batches successively, seeking ways to promote reduction of certification at the front end and enhance follow-up supervision at the same time, so as to realistically prevent tax-involved risks.

Promote comprehensive digital and electronic invoices. Shanghai will continue to promote the pilots of fully digital electronic invoices, as well as paperless reimbursement, accounting and archiving of fully digital electronic invoices. Shanghai will constantly optimize and extend the function of “direct connection between tax authorities and enterprises”, offering the open “Natural System” direct connection to the ecosystem for large-scale and intensive large enterprises to promote the integration of “enterprises, finance, and taxation” for enterprises. Mobile payment platforms such as UnionPay, WeChat, and AliPay will be connected to build a new mode of “Three In One Reverse Invoicing”, which integrates reverse invoicing upon payment, tax payment upon invoicing, and deposit into the treasury upon tax payment.

Strengthen data interaction and collaboration. Strengthen system interconnection and information sharing with external departments to provide data support for cross-comparison of collection and management data, synchronized early warning of business risks, and other tasks. With the blockchain technology and the deepened application of “efficiently completing one thing”, Shanghai will take the lead in promoting the application of blockchain in three main taxation scenarios, namely, social security payment, medical insurance payment, and real estate registration, throughout the regions across the nation, to achieve a new model of data security sharing and more efficient and convenient services for taxes and fees.

Facilitate cross-regional tax payment and fee collection. As to the matters failing to realize full-process handlings online, a collaborative linkage mechanism for offsite handling is established, and a “remote virtual window” is launched to meet the demands of taxpayers and payers for “nearby and off-site handling”. Shanghai will innovate the scenario-based handling model for cross-district migration, and be the first in the country to pilot and implement seamless migration services featuring pre-event prompt reminders, in-event (real time) classified quick processing, and post-event follow-up services, to facilitate cross-district migration for taxpayers.

Improve the regulatory inspection process and regulate tax law enforcement and supervision.

Enhance risk identification accuracy. Establish a new three-dimensional "credit + risk" tax supervision system to accurately identify dynamic risks, provide real-time prompts and reminders, respond to and deal with the risks identified, and prevent tax risks in a timely manner.

Improve risk management efficiency. Further regulate the working processes such as coordinating risk tasks and enhancing risk response quality to improve tax risk management efficiency.

Optimize risk treatment methods. Strengthen communication with taxpayers in tax treatment and when imposing tax administrative penalties, including explaining the legal basis and informing the persons investigated of their legal rights and the legal consequences of failing to implement tax treatment or penalty decisions, thus improving the persuasiveness and credibility of tax law enforcement.

Improve audit quality and efficiency. Improve the working mechanism for tax audit case selection, accelerate promotion of construction of audit informatization, make full use of big data and third-party data based on the “smart audit” system, carry out joint research and judgment, and strengthen risk analysis and precise prevention of tax-related illegal activities, thereby increasing the efficiency of audit case handling.

Improve tax-related dispute resolution and strengthen the protection of taxpayers’ rights and interests.

Regulate tax law enforcement. Continuously improve the internal supervision mechanism for tax law enforcement, and strengthen regular, precise, and institutionalized supervision of tax law enforcement. Deepen law enforcement supervision and transfer any violations of laws and disciplines to the discipline inspection and supervision departments in accordance with relevant regulations.

Deal with tax disputes in an intensive manner. Set up standard “tax dispute mediation rooms” and windows for reflecting the “failure to deal with the matter” in 26 major tax service centers in Shanghai to further unblock the channels for effective collection of, rapid response to and timely feedback of taxpayers’ demands, and improve the efficiency of tax dispute resolution, thus effectively assisting taxpayers in solving difficult problems and complex matters encountered during the handling process and protecting legitimate rights and interests of taxpayers.

Optimize the administrative review and administrative litigation mechanism. Receive administrative review applications through multiple channels. The Simplified Administrative Review Procedures for Shanghai Tax System (Trial) is issued, with the aim to seek to establish simplified administrative review procedures for tax cases with clarified facts and clear responsibilities and that involve small amounts to improve the convenience of tax dispute resolution. Shanghai will promote the establishment of the first specialized tax tribunal of the nation to achieve centralized jurisdiction over tax administrative cases.

Strengthen cooperation with external parties and improve the level of participation and benefit sharing.

Promote collaborative management of green taxation. Strengthen coordination and co-governance with multiple departments (e.g., ecological environment department), and continuously improve the quality of data exchanged, such as tax-related information for environmental protection; collect and sort out various green taxation policies, improve guidance for green taxation, and continuously optimize tax payment experience.

Simplify business registration and cancellation procedures. Strengthen cooperation with market regulatory authorities in further simplifying business registration procedures. The “New Intelligent Business Opening” is launched on the Electronic Tax Service. The tax authority accurately identifies the risk of the taxpayer's business opening by intelligently sensing the business opening data of the municipal supervision department, realizes risk-free automatic registration, and automatically assigns the competent tax authorities by opening an Electronic Tax Service account; and through the preset rules for identification of tax and fee types, it automatically completes the identification of tax and fee types, and synchronously completes the approval of several types of electronic invoices, so as to realize that the taxpayer can issue invoices as soon as it opens for business. Meanwhile, it also seeks means to simplify business tax write-off procedures, smooth the withdrawal channels for business entities, and facilitate their withdrawal in a legal and orderly manner.

Deepen the integration of services into the social governance pattern. Strengthen data sharing with the Market Supervision Bureau, Natural Resources Bureau, Housing and Urban-Rural Development Commission, High Court, and other departments to improve the efficiency of handling tax-related matters in various fields. Actively integrate into the local online government service platform (the Integrated Online Platform) to further improve the service efficiency and level of handling multiple items with one application process. Over 70 social co-governance points are set up across the municipality, locating in industrial parks, buildings, banks and sub-districts, so as to create a “15-minitue taxation service circle” to realistically unlock the “last kilometer” of serving taxpayers.

Innovate the cross-border electronic tax payment system. In close collaboration with the Shanghai Branch of the People's Bank of China, Shanghai will utilize the blockchain technology to promote relevant institutional innovation and process optimization, enabling non-resident enterprises to handle cross-border electronic tax payment for foreign exchange online in a “one-stop” manner and achieve real-time traceability throughout the entire process.

In addition, the Measures of Shanghai for Tax and Fee Collection Services and Guarantee, which was passed by the review of Shanghai Municipal People’s Government, has taken effect from Apr 1, 2024. The Measures eyes taxation, social security, and non-tax collection throughout the process, highlighting the concept of significant taxes, protection of multiple rights and interests, co-construction and sharing of data, guarantee of comprehensive supervision and coordinative government of multiple sides, further showcasing the service philosophy of centering on taxpayers and providing a systemic support for improving the taxation service level and taxation management quality and efficiency, which will benefit further intensifying of services for taxes collected by tax authorities, social security contributions and government non-tax revenues as well as taxation management and can serve as an important measure to optimize the tax-based business environment in Shanghai.

Policies and Regulations

Work Priorities of the Shanghai Municipal Tax Service in Optimizing the Taxation Business Environment (2023-2025)

Measures of Shanghai for Tax and Fee Collection Services and Guarantee (Hu Fu Ling [2024] No. 10)

Notice of Shanghai Municipal Tax Service, State Taxation Administration on Issuance of the Administration for Formulation of Normative Tax Documents in Shanghai (Hu Shui Fa [2023] No. 99)

Notice of General Office of Shanghai Municipal Tax Service, State Taxation Administration on Issuance of Measures of Shanghai Municipal Tax Service for the Administration of Advance Tax Rulings (for Trial Implementation) (Hu Shui Ban Fa [2023] No. 33)

Opinions on Further Deepening the Reform of Tax Collection and Administration in Shanghai by General Office of CPC Shanghai Municipal Committee and General Office of Shanghai Municipal People’s Government

Notice on the Measures for Constantly Supporting and Serving the Integrated Development of the Yangtze River Delta Region by Shanghai Municipal Tax Service of State Taxation Administration, Jiangsu Provincial Tax Service of State Taxation Administration, Zhejiang Provincial Tax Service of State Taxation Administration, Anhui Provincial Tax Service of State Taxation Administration, and Ningbo Tax Service of State Taxation Administration (Hu Shui Fa [2022] No. 9)

Regulations of Shanghai Municipality on Optimizing Doing Business Environment (2024 Revision)

Notice of General Office of the Shanghai Municipal People's Government on Issuing the Action Plan of Shanghai Municipality for Focusing on Enhancing Enterprises' Experience and Constantly Building a World-Class Business Environment (Hu Fu Ban Fa [2025] No. 1)

Notice of the State Taxation Administration and six other general offices of departments on Advancing the "Spring Rain Nurturing Sprouts" Special Action to Promote the Development of Micro and Small Businesses in 2025 (Shui Zong Ban Na Fu Fa [2025] No. 23)

Opinions of the State Taxation Administration on Launching the “Spring Breeze Action to Facilitate Citizens’ Handling of Tax Affairs” in 2025 (Shui Zong Na Fu Fa [2025] No. 20)

Guidelines on Preferential Tax and Fee Policies Supporting Green Scientific and Technological Innovation by Shanghai Municipal Tax Service of State Taxation Administration and Shanghai Municipal Finance Bureau

Guidelines on Preferential Tax and Fee Policies Supporting Green Development by the State Taxation Administration

Notice of Shanghai Municipal Finance Bureau, Shanghai Municipal Tax Service of State Taxation Administration and Shanghai Municipal Bureau of Ecology and Environment on Extending the Validity Period of the Circular on Applicable Tax Standards for Environmental Protection Taxes on Taxable Air Pollutants and Water Pollutants and Other Related Issues in the Municipality (Hu Cai Fa [2022] No. 7)

Announcement Concerning the Pilot Program for Water Resources Tax Reform in Shanghai by Shanghai Municipal Bureau of Finance, Shanghai Municipal Tax Service of the State Taxation Administration of Taxation, and Shanghai Municipal Bureau of Water Resources (Hu Cai Fa [2024] No. 9)

Notice of Shanghai Municipal Tax Service of State Taxation Administration on Issuance of the Simplified Administrative Review Procedures for Shanghai Tax System (Trial) (Hu Shui Fa [2024] No. 6)

Provisions of the Shanghai High People's Court on Centralized Jurisdiction over Administrative Cases Involving Tax Departments in the Municipality

Opinions on Comprehensively Deepening the Reform on Facilitating Exits of Business Entities by Shanghai Municipal Bureau of Market Supervision and Administration, Shanghai Municipal Tax Service of State Taxation Administration, Shanghai Municipal Human Resources and Social Security Bureau, Shanghai Municipal Medical Insurance Bureau and Shanghai Provident Fund Management Center (Hu Shi Jian Gui Fan [2024] No. 1)

Circular on Further Facilitating Cross-regional Relocation of Taxpayers and Serving the Building of a Unified National Market by the State Taxation Administration (Shui Zong Zheng Ke Fa [2024] No. 38)

Announcement on Expanding the Scope of Fully Digitalized Electronic Invoice Recipients by the State Taxation Administration (Announcement No. 11 [2024] of the State Taxation Administration)

Normative Guidelines of the Shanghai Municipal Tax Service for the Natural System (2025 Edition) by the State Taxation Administration

Administrative Measures for the Recognition of Enterprises in Key Industries Eligible for Preferential Enterprise Income Tax in the Lingang Special Area of the China (Shanghai) Pilot Free Trade Zone (Hu Cai Fa [2024] No. 12), revised and released by the Shanghai Municipal Finance Bureau, Shanghai Municipal Tax Service of the State Taxation Administration and the Shanghai Municipal Commission of Economy and Information Technology

Circular of the Shanghai Municipal Tax Service of the State Taxation Administration on Issuing the Opinions on Launching Tax Collection and Administration Service Measures to Serve the Higher-Level Opening-up of Pudong Leading Area (Hu Shui Han [2025] No. 29)

Guidelines on Key Tax Incentive Policies Supporting Construction of Shanghai International Trade Center by the Shanghai Municipal Tax Service of State Taxation Administration

Guidelines on Key Tax Incentive Policies Supporting Construction of Shanghai International Finance Center by the Shanghai Municipal Tax Service of State Taxation Administration

Guidelines on Key Tax Incentive Policies Supporting Construction of Shanghai International Shipping Center by the Shanghai Municipal Tax Service of State Taxation Administration