Notice of Further Extending the Way of Electronic Tax Payment

 2018-06-11  7


Notice of the Shanghai Municipal Office of the State Administration of Taxation, the Shanghai Municipal Bureau of Local Taxation and the Shanghai Branch of the People's Bank of China on Further Extending the Way of Electronic Tax Payment


· Document Number:No. 89 [2016] of the Shanghai Municipal Office of the State Administration of Taxation

· Area of Law: Taxation

· Level of Authority: Local Regulatory Documents

· Date issued:06-28-2016

· Effective Date:06-28-2016

· Status: Effective

· Issuing Authority: Shanghai Municipal Office, State Administration of Taxation Shanghai Local Taxation Bureau People's Bank of China, Shanghai Branch

 

Notice of the Shanghai Municipal Office of the State Administration of Taxation, the Shanghai Municipal Bureau of Local Taxation and the Shanghai Branch of the People's Bank of China on Further Extending the Way of Electronic Tax Payment
(No. 89 [2016] of the Shanghai Municipal Office of the State Administration of Taxation)
To taxation bureaus of all counties and districts and all directly subordinated branches; branches in Shanghai and China (Shanghai) Pilot Free Trade Zone of all state-owned commercial banks and joint-stock commercial banks; the Bank of Shanghai; the Shanghai Rural Commercial Bank; Shanghai Branches of all other incorporated banks; and all the foreign-funded banks in Shanghai engaging in the RMB business:
To further facilitate the handling of the electronic tax payment business for taxpayers and raise the efficiency of the tax collection and payment, in accordance with the relevant work arrangements under the Notice of the Ministry of Finance, the State Administration of Taxation and the People's Bank of China on Issuing the Interim Measures for the Administration of the Horizontal Networking among Finance Departments, Taxation Authorities, Treasuries and Commercial Banks for the Electronic Payment of Tax Revenues to the Treasury (No. 50 [2007], Ministry of Finance), the Notice of the People's Bank of China and the State Administration of Taxation on Further Regulating the Bank-End Tax Information Inquiry and Tax Payment Business (No. 36 [2011], People's Bank of China), the Notice of the State Administration of Taxation and the People's Bank of China on Issues concerning Paying Taxes by Swiping Bank Cards in the Horizontal Networking System (No 69 [2011], State Administration of Taxation) and the Announcement of the Shanghai Municipal Office of the State Administration of Taxation and the Shanghai Municipal Bureau of Local Taxation on Matters concerning the Launch of the Third Stage of the Golden Tax Project (No.8 [2016]), Shanghai will, from July, 2016, start the pilot implementation of the bank-end tax information inquiry and tax payment business in a bid to expand the ways for taxpayers to pay taxes. Relevant matters are hereby announced as follows:
I. Classification of the Ways of Conducting the Bank-end Tax Information Inquiry and Tax Payment
The bank-end tax information inquiry and tax payment is an important business type which enables the taxpayers which did not sign the Tripartite Agreement on Entrusting Banks with Transferring the Tax Payment (Fees) to make the electronic tax payment through the system of the horizontal networking among public finance departments, taxation authorities, treasuries and commercial banks for the Electronic Payment of Tax Revenues to the Treasury (hereinafter referred to as “horizontal networking system”).
The ways to make bank-end tax information inquiries and tax payments include: making tax payments by swiping bank cards, making tax information inquiries and tax payments at counters of commercial banks and making the tax information inquiries and tax payments through the online banking
II. Procedures for Handling the Business
1. Making Tax Payments by Swiping Bank Cards
(1) The China Unionpay Co., Ltd. shall install POS machines at tax service windows of all real estate transaction halls and tax service windows (hereinafter referred to as “tax service window”) of all vehicle purchase tax collection stations and administrative service centers.
(2) Taxpayers shall complete their tax declarations at tax service windows.
(3) Operators at tax service windows shall obtain the information about the tax payable through the horizontal networking system and send the information to POS machines.
(4) Taxpayers shall verify the information about the tax payable which is shown on POS machines and, upon verification, make the tax payment by swiping the debit cards with the “Unionpay” mark on them which are under the payers' own names.
(5) Taxpayers shall, after successfully swiping their cards, sign the sales slips for confirmation.
(6) Operators at tax service windows shall issue the Tax Payment Certificate to taxpayers on the spot.
2. Making Tax Information Inquiries and Tax Payments at Counters of Commercial Banks
(1) Taxpayers shall make the tax declarations with competent tax authorities.
(2) If the declarations were made at tax service windows, operators at tax service windows shall print out and give the Bank-end Tax information Inquiry and Tax Payment Vouchers (Annex 1) to taxpayers; if the declarations were made through the online tax service system, taxpayers shall print out the Bank-end Tax information Inquiry and Tax Payment Vouchers on their own.
(3) Taxpayers may use designated deposit accounts, the debit cards or current bankbooks under the payers' name to pay taxes; if the taxes were paid through corporate accounts, the Bank-end Tax information Inquiry and Tax Payment Vouchers shall be stamped with the specimen seals left with the banks.
(4) Taxpayers shall, based on the Bank-end Tax information Inquiry and Tax Payment Voucher and relevant materials as prescribed by commercial banks, undergo the tax payment formalities at the counters of any business outlet of the deposit banks operating such business. Where taxpayers intend to pay taxes through corporate accounts, they shall undergo the formalities at the deposit banks.
(5) The commercial banks shall input the relevant information on the Bank-end Tax information Inquiry and Tax Payment Vouchers, inquire the information about the tax payment receipts issued by the tax authorities through the Horizontal Networking System and transfer the tax payment upon verification.
(6) After successfully paying taxes, the commercial banks shall retain the Bank-end Tax information Inquiry and Tax Payment Vouchers and print out the Electronic Tax Payment Vouchers (Annex 2), of which the first page shall serve as the bookkeeping voucher for the paying banks and the second page shall be given to the taxpayers as the payment receipt.
3. Making the Tax Information Inquiries and Tax Payments through the Online Banking
(1) A taxpayer shall complete the tax declaration with the competent tax authority.
(2) The taxpayer shall make inquiries and generate the electronic information on the Bank-end Tax Information Inquiry and Tax Payment Voucher through the online tax service system.
(3) After the taxpayer verify and confirm the amount of tax payment, the online tax service system will switch to the Unionpay online payment interface and the taxpayer shall undergo the online tax payment procedure using the debit card with the mark of Unionpay on it which is under the payer's own name.
(4) Within 3 working days after successfully paying the tax, the tax authority shall issue the Electronic Payment Voucher through the online tax service system (see the Announcement of the Shanghai Municipal Office of the State Administration of Taxation, the Shanghai Municipal Bureau of Local Taxation and the Shanghai Branch of the People's Bank of China on Starting Using the Electronic Payment Voucher in Shanghai for the format (No 5, 2012)). The taxpayer shall print out the Electronic Payment Voucher on its own which shall be consistent with the record of the electronic transfer by the bank and may serve as the tax payment receipt for the taxpayer.
III. Matters Need Attention
1. Making Tax Payments by Swiping Bank Cards
(1) Where a single payment of the tax payable of a taxpayer exceeds the payment limit of a single debit card and the tax payable needs to be paid with multiple debit cards, the taxpayer may require the tax authority to issue multiple tax payment receipts for such single declaration.
(2) Where the taxpayer fails to make the tax declaration or tax payment within the prescribed time period, it may pay the tax and late fee together by swiping the bank card.
2. Making Tax Information Inquiries and Tax Payment at Counters of Commercial Banks
(1) Commercial banks refer to the banks which join the Horizontal Networking System with tax authorities and start using the bank-end inquiry and payment business at their counters. The list of such banks is announced in the horizontal networking propaganda columns of the tax websites of Shanghai municipality.
(2) The Bank-end Inquiry and Tax Payment Voucher shall be made on a blank A4 paper with only one copy which can be filled out by both the typewriting and handwriting. Such blank voucher may be obtained at any tax service window for free, or be downloaded from relevant tax websites of Shanghai municipality and printed out
(3) When the following circumstances occur, the commercial bank shall refuse to transfer the tax payment, the taxpayer shall apply to the competent tax authority for the re-issuance of the voucher:
i. The balance of the account of the taxpayer is not sufficient so that the payment needs to be made in batches;
ii. The date of paying the tax has passed the deadline for the payment which is stated on the Bank-end Inquiry and Tax Payment Voucher.
3. Making Tax Information Inquiries and Tax Payments through the Online Banking
(1) At present, such way of paying taxes applies to the taxpayers who are natural persons under the Notice of the Shanghai Municipal Bureau of Local Taxation on Effectively Conducting the Work of Upgrading the Client End of the Individual Income Tax Withholding System in the Third Stage of the Golden Tax Project. Such way of paying taxes shall be expanded to all taxpayers upon maturity.
(2) Where the taxpayer fails to make tax declaration or tax payment within the prescribed time limit, both the tax payable and the late fees may be paid together.
(3) The amount of each transaction of the taxpayer shall not exceed 50,000 yuan in general. The specific limit is prompted in the online tax service system.
IV. Other Matters
1. Where the taxpayer needs the Tax Payment Certificate, it may apply to the competent tax authority for the issuance of the certificate based on the tax registration document or the effective identity card.
2. After completing the debugging of the interface with commercial banks for the inquiry and tax payment through online banking, the tax authority may launch the business of the inquiry and tax payment through the online banking, and prompt in the propaganda column for the horizontal networking tax collection of the tax websites of Shanghai municipality.

Annexes: 1. Bank-end Inquiry and Tax Payment Voucher
2. Electronic Tax Payment Voucher
Shanghai Municipal Office of the State Administration of Taxation
Shanghai Municipal Bureau of Local Taxation
Shanghai Branch of the People's Bank of China
June 28, 2016