Home > Other Taxes > Text

Other TaxesIn case of divergence of interpretation, the Chinese text shall prevail.

Announcement on Issuing “Implementation Measures for Reconciliation and Mediation of Tax Administrative Review in Shanghai”

Document No.:Announcement No. 5 of Shanghai Municipal Office, SAT and Shanghai Municipal Bureau of Local Taxation

Taxes:Other Taxes

Date of Promulgation:2017-11-21

IssueDepartment:State Taxation Bureaus of Localities,Local Taxation Bureaus of Localities

Date of Implementatio:2017-11-21


To further regulate the municipality's reconciliation and mediation procedures of tax administrative review, resolve tax disputes, protect the legitimate rights and interests of citizens, legal persons and other organizations, and supervise the tax authorities to implement reconciliation and mediation of tax administrative review, the Shanghai Municipal Office, SAT and Shanghai Municipal Bureau of Local Taxation have decided to issue the Implementation Measures forReconciliation and Mediation of Tax Administrative Review in Shanghai, which shall be effective from the date of its issuance.

The announcement is hereby given.


Attachment: Implementation Measures forReconciliation and Mediation of Tax Administrative Review in Shanghai



Shanghai Municipal Office, SAT and Shanghai Municipal Bureau of Local Taxation

November 21, 2017



Implementation Measures forReconciliation and Mediation of Tax Administrative Review in Shanghai

Chapter I General Provisions

Article I (Purpose and Basis)

To effectively protect the legitimate rights and interests of taxpayers and further improve the efficiency of the administrative review and properly resolve the tax administrative disputes, the measures are formulated according to the Implementation Regulations of the Law of the People's Republic of China on AdministrativeReview, Rules for Tax AdministrativeReview (Decree No. 39 of the State Administration of Taxation) and the Opinions of the State Administration of Taxation on Comprehensively Strengthening Tax Administrative Review (Guo Shui Fa [2007] No.28).

Article II (Applicable Scope)

The reconciliation and mediation carried out by the tax authorities at all levels in Shanghai in the process of handling administrative review cases shall apply to the measures.

Article III (Definition)

The term " reconciliation of administrative review " as mentioned in the measures refers to a procedure in which citizens, legal persons or other organizations (hereinafter referred to as "the applicant") and taxation authorities (hereinafter referred to as "the respondent") shall voluntarily negotiate on a specific administrative act in the application for the administrative review, reach a reconciliation and thus remove disputes before the administrative review authority makes an administrative review decision.

The term “mediation of administrative review” as mentioned in the measures refers to a handling procedure in which the administrative review authority shall coordinate and guide the parties concerned to make communications, balance interests and reach a meditation on disputes in the application for the administrative meditation and thus remove the disputes.

Article IV (Establishing Reconciliation and Mediation Mechanisms)

Taxation authorities at various levels shall actively establish and improve a working mechanism combining the administrative review decision with the reconciliation and mediation during the process of handling administrative reconsideration cases.

Article V (Departments Conducting Reconciliation and Mediation)

Department in charge of the legal work of the municipal bureau, the tax branch of each district, branches directly under the municipal bureau shall be responsible for the management and guidance of the reconciliation of tax administrative review as well as the related work of the mediation of tax administrative review. Relevant business departments shall actively cooperate and give specific business guidance, if necessary, they shall assign personnel in their departments to participate in the whole process.

Article VI (Fundamental Principles)

The following principles shall be followed when conducting reconciliation and mediation of tax administrative review

(I)Legal and reasonable principle. Reconciliation and mediation in administrative review shall comply with the mandatory provisions of laws, rules and regulations, and shall not undermine the interests of the state and the public as well as the legitimate rights and interests of others. Reconciliation and mediation of tax administrative review shall be appropriate.

(II)Voluntary and equity principle. Reconciliation and mediation of tax administrative review shall fully respect the wishes of all parties concerned in the dispute and shall not compel them to accept reconciliation or mediation plans or conditions. During the process of reconciliation and mediation, the parties concerned in the dispute shall conduct equal consultations and exchange views sincerely.

(III)Just and fair principle. Reconciliation and mediation of tax administrative review shall be objective, fair and equitable.

(IV)Timely and convenient principle. Reconciliation and mediation of tax administrative review shall follow the timely and convenient principle for both parties, and especially create good conditions for the applicant.

(V)Honesty and trustworthiness principle. The parties concerned in the dispute shall honestly and consciously fulfill the results of reconciliation and mediation of tax administrative review.

Article VII (Reconciliation and Mediation Scope)

In any of the following situations, the administrative review case shall be applicable toreconciliation and mediation:

(I)Specific administrative acts shall be made by the respondent in exercise of discretion, such as conducting administrative penalties, verifying the amount of tax to be paid, deciding the rate of taxable profits, etc.;

(II)Administrative indemnity or compensation;

(III)Tax-related prosecution awards;

(IV)Where the higher-level law is not clear and taxation authorities shall make the decision of the case mainly based on the policy.

(V)Other administrative review cases which can be reconciled and mediated according to law.

For specific administrative acts clearly violating the law, in addition to self-correction made by taxation authorities in a timely manner, the administrative review authority can only rule but shall not conduct reconciliation and mediation.

Chapter II Reconciliation of Administrative Review

Article VIII (Propose of Reconciliation)

Before the administrative review authority makes a review decision, the applicant or the respondent may request for reconciliation of any administrative review case which meets the provisions of Article 7 of the measures. After the applicant and the respondent reaches a reconciliation intention, the administrative review authority shall be informed promptly.

The administrative review authority may, in the cases of administrative review in conformity with the provisions of Article 7 of the measures, initiatively prepare and issue the "Proposal of Reconciliation of Tax Administrative Review" to the applicant and the respondent, consulting them on the reconciliation intension. The applicant and the respondent shall notify the administrative review authority in writing or verbally of their reconciliation intension within three days starting from the date of receipt of the "Proposal of Reconciliation of Tax Administrative Review ". The case in which the intention of reconciliation is expressed verbally shall be put on record by the administrative review authority and signed and confirmed by the parties concerned. Where the applicant and the respondent fail to reply within the stipulated time limit, the administrative review authority will not be affected to continue hearing the case.

Article IX (Parties Concerned in the Reconciliation Case)

The parties concerned in the reconciliation case refer to the applicant and taxation authorities at all levels in the municipality which have made concrete administrative acts.

The head of tax authorities making concrete administrative acts shall participate in the reconciliation negotiations.

Article X (Reconciliation Agreement)

If the applicant and the respondent reach reconciliation, both parties shall sign the Agreement on Reconciliation of Tax Administrative Review. The reconciliation agreement shall state clearly the request for administrative review, the basic conditions of the case and the review outcome and shall be signed or sealed by the applicant and the respondent.

For the reconciliation agreement whose contents do not harm the interests of the state and the public and the legal rights of others, the administrative review authority shall approve the entry into force of the reconciliation agreement.

Article XI (Termination of Review after Reconciliation)

After the reconciliation agreement enters into force, the administrative review authority shall prepare and deliver the "Decision on Termination of Tax Administrative Review" according to the law, and the administrative review shall be terminated.

Article XII (Application for Review again after Reconciliation)

After the agreement for reconciliation is reached and the administrative review is terminated according to the law, if the applicant again applies for administrative review on the same facts and grounds, the administrative review authority will not accept the application except where the applicant proposes evidence to prove that the reconciliation agreement violates the provisions of Article VI of the measures.



Customer service

88393678(Information Support)

songf@eshui.net(Information Support)

Public messages


All the information on this website is reprinted from government websites, newspapers, Gazettes, domestic and foreign medias and other publications.

Please check the official publications, originals of outgoing documents and sources of reprint for purposes of authenticity, accuracy and legitimacy of the information published on this website.

The information on, the materials provided and the performance of this website is provided on an "as is" and "as available" basis. We make no warranty of any kind in relation to or connection with the availability, accuracy or reliability of this website or any of its materials and information, including but not limited to any warranties, representations, and guarantees as to, title, risk, non-infringement, accuracy, reliability, merchantability, use, correctness, fitness for a particular purpose or otherwise, or that use of this website will be uninterrupted or error-free. If you become aware of any inaccuracies or errors in any materials or information on our website, we would be appreciate it if you would inform us of such inaccuracies or errors immediately by emailing us at songf@eshui.net.

We shall not under any circumstances be liable for any direct, indirect, incidental, special or consequential damages, losses, liabilities or any business interruption in relation to the use of or inability to use any information contained on this website (whether foreseeable or not and even if we have been informed of such likelihood).

This website may contain links to third-party websites which are not maintained by us. We are not responsible for the content of those websites. The inclusion of any link to such websites does not imply approval or an endorsement by us of the linked websites or the contents thereof and we make no representations or warranties concerning the linked sites nor shall it be liable for the same.

Copyright: Ministry of Commerce, the People's Republic of China

Supported by:China International Electronic Commerce Center

Tel: (86 10) 68651200(Customer Service)

Fax: (86 10) 65677512

Information Support: Beijing Zerui Certified Public Accountants Co.,Ltd.

Approved by:Department of Electronic Commerce and Informatization, Ministry of Commerce, PRC

Jing ICP Bei No. 05004093


Tel: 61943289 - 8001