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Circular of Shanghai Municipal People’s Government on Implementing the Scheme under Which the Municipality Shall Return a Lump-sum of VAT to the Districts

Document No.:Hu Fu[2017] No. 45

Taxes:Value-added Tax,Comprehensive Taxation,Administration of Tax Levy & Collection

Date of Promulgation:

IssueDepartment:Local People's Government

Date of Implementatio:2017-04-25


People’s governments of all districts,

To further improve the financial system of tax distribution of the municipality and districts, in accordance with the Circular of the State Council Concerning the Implementation of the Central Government’s Quota Return of VAT to Local Governments (Guo Fa[2016] No.71), the municipal government has decided that as of 2016, it shall adjust the measures whereby the municipality should return VAT to the districts in the original system. The VAT return determined in 1994 when the reform of the financial system of tax distribution was implemented shall be changed to the scheme under which the municipality shall return the VAT to the districts in a lump-sum base amount which is derived from the return amount of the VAT increment in 2015 offset by the consolidated amount at the municipal level. For districts where the increment of the VAT is increased or decreased, the increment return or deduction shall not be implemented any more. The specific amount of the lump-sum base number shall be checked and ratified by the municipal financial bureau.



Shanghai Municipal People’s Government 

April 25, 2017


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