[2020] No. 3

Announcement of Shanghai Municipal Tax Service, State Taxation Administration on the Implementation of Comprehensive Tax Declaration

In order to improve the reform quality and efficiency of streamlining administration, delegating power, strengthening regulation and improving service, further streamline the submission of tax-related information, reduce the number of statement submission times, optimize the tax declaration process, and enhance the tax governance capability and the governance level, Shanghai Municipal Tax Service, State Taxation Administration has decided to implement comprehensive tax declaration according to the Opinions of the State Taxation Administration on Carrying out the 2020 Spring Breeze Action to Facilitate Taxpayers to Handle Their Tax Affairs (SZF [2020] No. 11) and the Several Opinions of  the State Taxation Administration on the Reform of Streamlining Administration, Delegating Power, Strengthening Regulation and Improving Service and Optimization of Tax Environment (SZF [2017] No. 101), and hereby announces the relevant matters as follows:

I. Implementation of comprehensive tax declaration

Since July 1, 2020, taxpayers can select the comprehensive tax declaration when they need to declare and pay one or more of enterprise income tax (prepaid), urban land use tax, property tax, land value-added tax and stamp tax. Among them, enterprise income tax payers do not temporarily cover consolidated tax payment enterprises which operate across regions.

The taxpayers can make comprehensive tax declaration through Shanghai Electronic Tax Service and the online electronic declaration enterprise terminal.

II. Adjustment of tax payment terms of relevant taxes

(I) Urban land use tax and property tax

The urban land use tax and property tax shall be declared and paid on a quarterly basis, and the taxpayers shall declare and pay the tax within 15 days after the end of each quarter.

(II) Land value-added tax

The land value-added tax of the real estate transferred, developed and constructed by real estate development enterprises shall be declared and paid on a quarterly basis, and the taxpayers shall declare and pay the tax within 15 days after the end of each quarter.

(III) Stamp tax

The stamp tax can be collected on a quarterly or time-by-time basis. The taxpayers shall declare and pay the tax within 15 days after the end of each quarter if it is collected on a quarterly basis.

III. Implementation time

The Announcement shall be implemented since July 1, 2020. As for the provisions in Article II concerning the tax payment terms, the taxpayers can choose to declare and pay tax according to the original tax payment terms and methods from July 1, 2020 to December 31, 2020.

Article VI of the Announcement of Shanghai Local Taxation Bureau on Adjusting the Measures for Pre-collection of Land Value-added Tax for Residential Development Projects ([2010] No. 1 Announcement of Shanghai Local Taxation Bureau), Article II of the Announcement of Shanghai Municipal Tax Service, State Taxation Administration on the Specific Scope of Tax Level and Payment Term of the Urban Land Use Tax in Shanghai Municipality ([2019] No. 1 Announcement of Shanghai Municipal Tax Service, State Taxation Administration), and the Notice of Shanghai Municipal Tax Service Concerning the Collection Dates of Property Tax and Vehicle and Vessel Use Tax of Government Organs, People's Organizations, Army and Enterprises and Institutions (HSZE [1987] No. 238) shall be abolished.

Hereby it is announced.

Shanghai Municipal Tax Service, State Taxation Administration

May 28, 2020