【中英文对照版】上海市税费征收服务和保障办法（2024）.docx

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.e'sGovernmentDa1.eIssued:02-23-2024E1.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.ectionServicesandGuaranteeMeasuresofShanghaiMunicipa1.ity,asadoptedatthe42ndRoutineMeetingoftheMunicipa1.Peop1.e'sGovernmentonFebruary19,2024,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号公布自2024年4月1日起施行）(IssuedbyOrderNo.10oftheShanghaiMunicipa1.Peop1.e'sGovernmentonFebruary23,20241andcomingintoforceonApri1.1,2024)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.ityeconomicandsocia1.deve1.opment,theseMeasuresaredeve1.opedinaccordancewiththe1.awofthePeop1.e'sRepub1.icofChinaontheAdministrationofTaxCo1.1.ection,theSocia1.Insurance1.awofthePeop1.e'sRepub1.icofChina,andother1.awsandregu1.ationsaswe1.1.asthere1.evantprovisionsissuedbythestateandin1.ightoftheactua1.circumstancesofthisMunicipa1.ity.Article 2 (Scopeofapp1.ication)TheseMeasuressha1.1.app1.ytothetaxandfeeco1.1.ectionservicesandtheguaranteeworkwithintheadministrativeregionofthisMunicipa1.ity.ForthepurposeoftheseMeasures,tttaxesandfees"inc1.udethetaxes,socia1.insurancepremiumsandnon-taxgovernmentrevenuesco1.1.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.e'sgovernmentssha1.1.strengthenthe1.eadershipoftaxco1.1.ectionserviceandtheguaranteesworkwithintheirrespectiveadministrativeregions,coordinateandoverseere1.evantdepartmentsandentities'imp1.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。Taxauthoritiessha1.1.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。Thedepartmentsofhumanresourcesandsocia1.security,medica1.insurance,andotherdepartmentsdirect1.yre1.atedtotheco1.1.ectionofsocia1.insurancepremiums,andthedepartmentsofp1.anningandresources,wateraffairs,nationa1.defensemobi1.izationandotherdepartmentsdirect1.yre1.atedtotheco1.1.ectionofnon-ta×governmentrevenues(hereinafterco1.1.ective1.yreferredtoas*re1.evantnontaxrevenue-re1.ateddepartments")sha1.1.estab1.ishtheirrespectivecoordinationmechanismsfortheco1.1.ectionofsocia1.insurancepremiumsandnon-ta×governmentrevenuesjoint1.ywiththetaxauthoritiestoassistineffective1.yconductingthetaxandfeeco1.1.ectionservicesandguaranteework.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.strengthenindustryguidanceandse1.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.e'sgovernments,thetaxauthorities,andthedepartmentsofhumanresourcesandsocia1.security,medica1.insurance,finance,housingmanagement,andotherdepartmentsata1.1.1.eve1.ssha1.1.extensive1.ypub1.icizetaxandfee1.aws,regu1.ationsandpo1.iciesandpopu1.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