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Announcement of the Shanghai Municipal Office of the State Administration of Taxation and the Shanghai Municipal Bureau of Local Taxation on Issuing the Measures of the Shanghai Municipality for the Implementation of Reconciliation and Mediation of Tax Administrative Reconsideration (2017) [Effective]
上海市国家税务局、上海市地方税务局关于发布《上海市税务行政复议和解调解实施办法》的公告(2017) [现行有效]
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Announcement of the Shanghai Municipal Office of the State Administration of Taxation and the Shanghai Municipal Bureau of Local Taxation on Issuing the Measures of the Shanghai Municipality for the Implementation of Reconciliation and Mediation of Tax Administrative Reconsideration 

上海市国家税务局、上海市地方税务局关于发布《上海市税务行政复议和解调解实施办法》的公告

(Announcement No. 5 [2017] of the Shanghai Municipal Office of the State Administration of Taxation and the Shanghai Municipal Bureau of Local Taxation) (上海市国家税务局、上海市地方税务局公告2017年第5号)

For the purposes of effectively regulating the reconciliation and mediation procedures for tax administrative reconsideration in this municipality, resolving tax disputes, protecting the lawful rights and interests of citizens, legal persons and other organizations, and supervising the implementation of reconciliation and mediation of tax administrative reconsideration by the tax authorities according to the law, the Shanghai Municipal Office of the State Administration of Taxation and the Shanghai Municipal Bureau of Local Taxation have decided to issue the Measures of the Shanghai Municipality for the Implementation of Reconciliation and Mediation of Tax Administrative Reconsideration, which shall come into force on the date of issuance. 为进一步规范本市税务行政复议和解、调解程序,解决税务争议,保护公民、法人和其他组织的合法权益,监督税务机关依法实施税务行政复议和解、调解,上海市国家税务局、上海市地方税务局决定发布《上海市税务行政复议和解调解实施办法》,自发布之日起施行。
Annex: 特此公告。
Measures of the Shanghai Municipality for the Implementation of Reconciliation and Mediation of Tax Administrative Reconsideration 附件:
Shanghai Municipal Office of the State Administration of Taxation 上海市税务行政复议和解调解实施办法
Shanghai Municipal Bureau of Local Taxation 上海市国家税务局
November 21, 2017 上海市地方税务局
Annex: 2017年11月21日
Measures of the Shanghai Municipality for the Implementation of Reconciliation and Mediation of Tax Administrative Reconsideration 附件
 上海市税务行政复议和解调解实施办法
Chapter I General Provisions 

第一章 总则

 
Article 1 (Purpose and Basis)   第一条 (目的和依据)
For the purposes of effectively protecting the lawful rights and interests of taxpayers, further improving the work efficiency of administrative reconsideration, and appropriately resolving administrative disputes on taxation, these Measures are developed according to the Regulation on the Implementation of the Administrative Reconsideration Law of the People's Republic of China, the Rules for Tax Administrative Reconsideration (Order No. 39, SAT) and the Opinions of the State Administration of Taxation on Comprehensively Strengthening the Work of Tax Administrative Reconsideration (Order No. 28, SAT). 为切实保护纳税人合法权益,进一步提高行政复议工作的效率,妥善解决税务行政争议,根据《中华人民共和国行政复议法实施条例》、《税务行政复议规则》(国家税务总局令第39号)以及《国家税务总局关于全面加强税务行政复议工作的意见》(国税发〔2007〕28号),制定本办法。
Article 2 (Scope of Application)   第二条 (适用范围)
These Measures shall apply to the reconciliation and mediation conducted by the tax authorities at all levels in this municipality during the process of handling the administrative reconsideration cases. 本市各级税务机关在办理行政复议案件过程中开展的和解、调解工作适用本办法。
Article 3 (Definition)   第三条 (定义)
For the purpose of these Measures, “reconciliation of administrative reconsideration” means the handling procedures that before an administrative reconsideration authority makes a decision of administrative reconsideration, a citizen, legal person or another organization (hereinafter referred to as the “applicant”) voluntarily conducts consultation on relevant specific administrative behavior in an application for reconsideration with a tax authority (hereinafter referred to as the “respondent”) and voluntarily reaches an accommodation, to eliminate disputes. 本办法所称行政复议和解,是指在行政复议机关作出行政复议决定前,公民、法人或者其他组织(以下简称“申请人”)与税务机关(以下简称“被申请人”)就复议申请中有关具体行政行为自行协商,自愿达成和解,从而消除争议的处理程序。
For the purpose of these Measures, “mediation of administrative reconsideration” means the handling procedures that an administrative reconsideration authority actively conducts coordination, direct all parties in dispute to conduct exchange and communication, balance interests, and reach an mediation agreement on the relevant disputes in an application for reconsideration, to eliminate disputes, during the process of hearing an administrative reconsideration case for effective resolving of administrative disputes. 本办法所称行政复议调解,是指行政复议机关在审理行政复议案件过程中,为有效化解行政争议,积极进行协调,引导争议各方交流沟通,平衡利益,并就复议申请中有关争议达成调解协议,从而消除争议的处理程序。
Article 4 (Establishment of the Reconciliation and Mediation Mechanism)   第四条 (建立和解、调解机制)
The tax authorities at all levels shall, during the process of handling administrative reconsideration cases, actively establish and improve the work mechanism combining administrative reconsideration ruling with reconciliation and mediation. 各级税务机关在办理行政复议案件过程中,应当积极建立健全行政复议裁决与和解、调解相结合的工作机制。
Article 5 (Implementation Departments of Reconciliation and Mediation)   第五条 (和解、调解工作实施部门)
The municipal bureaus, tax sub-bureaus of all districts, and sub-bureaus directly under the Shanghai Municipal Office of the State Administration of Taxation and the Shanghai Municipal Bureau of Local Taxation shall be responsible for the management and direction of the reconciliation of tax administrative reconsideration, and the relevant mediation work of tax administrative reconsideration. The relevant business departments shall actively cooperate with them, and provide specific business guidance, and if necessary, assign their personnel to participate in the whole process. 市局、各区税务分局、各直属分局负责法制工作的部门负责税务行政复议和解的管理、指导以及税务行政复议调解的相关工作。相关业务部门应积极配合,并予以具体业务指导,必要时,应指派本部门人员全程参与。
Article 6 (Basic Principles)   第六条 (基本原则)
The reconciliation and mediation of administrative reconsideration shall be conducted under the following principles: 行政复议的和解、调解应遵循下列原则:
(1) Principle of legitimacy and rationality. The reconciliation and mediation of administrative reconsideration shall comply with the mandatory provisions of laws, regulations and rules, and shall not damage the national interests, the public interests or the lawful rights and interests of other people. Reconciliation and mediation of administrative reconsideration shall be appropriate. (一)合法合理原则。行政复议的和解、调解应当符合法律、法规、规章的强制性规定,不得损害国家利益、社会公共利益和他人的合法权益。行政复议的和解、调解行为应当适当。
(2) Principle of free will and equality. In the reconciliation and mediation of administrative reconsideration, the will of all parties in dispute shall be fully respected and all parties in dispute shall not be forced to accept the reconciliation or mediation plan or conditions; and during the process of reconciliation and mediation, all parties in dispute shall conduct consultation on an equal footing and exchange opinions honestly. (二)自愿平等原则。行政复议的和解、调解应当充分尊重争议各方的意愿,不得强迫争议各方接受和解、调解方案或条件;在和解、调解过程中,争议各方应平等协商,真诚交换意见。
(3) Principle of impartiality and fairness. The reconciliation and mediation of administrative reconsideration shall be objective, fair and impartial. (三)公正公平原则。行政复议的和解、调解应当做到客观、公正、公平。
(4) Principle of facilitating people in a timely manner. The reconciliation and mediation of administrative reconsideration shall follow the principle of timeliness and facilitating people, and create favorable conditions for both parties, especially the applicants. (四)及时便民原则。行政复议的和解、调解应当遵循及时、便民的原则,为双方当事人,尤其是申请人,创造良好的条件。
(5) Principle of honesty and good faith. The parties in dispute shall, in an honest and faithful manner, consciously fulfill the settlement and mediation results of administrative reconsideration. (五)诚实守信原则。对行政复议的和解、调解的结果,争议各方应当诚实守信、自觉履行。
Article 7 (Scope of Reconciliation and Mediation)   第七条 (和解、调解的范围)
Reconciliation and mediation may be applied to an administrative reconsideration case falling under one of the following circumstances: 有下列情形之一的行政复议案件,可以适用和解、调解:
(1) the specific administrative behavior of a respondent by exercising discretion, such as administrative punishment, verification of tax amount and determination of taxable income rate, among others; (一)被申请人行使自由裁量权作出的具体行政行为,如行政处罚、核定税额、确定应税所得率等;
(2) the administrative compensation; (二)行政赔偿或者行政补偿;
(3) the rewards for tax-related tip-off; (三)涉税检举奖励;
...... ......

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