JC Master Legal News Issue 971

Key Takeaways for This Issue
The China Securities Regulatory Commission has released the first batch of “whitelist” securities offices.
To implement the State Council’s requirements for deepening the “delegation, regulation, and service” reform, strengthen securities offices’ primary responsibility for internal controls and compliance, make efficient use of limited regulatory resources, enhance the effectiveness of institutional supervision, and promote high-quality industry development, the China Securities Regulatory Commission (CSRC) has released the first batch of a “whitelist” of securities offices. In line with the principle that “submission constitutes a commitment, and commitment entails accountability,” eligible offices have submitted applications to the regulator in accordance with the whitelist criteria, pledging that all submitted materials are true, accurate, and complete. Going forward, the CSRC will dynamically adjust the whitelist based on each office’s compliance and risk‑control performance, publishing the list monthly under the Institutional Department section of the CSRC website—adding offices that meet the criteria without delay and removing those that no longer do.
The National Equities Exchange and Quotations Company has issued and implemented the “Detailed Rules for Termination of Listing,” further improving the exit mechanism of the New Third Board market.
To improve the exit mechanism of the New Third Board market, foster a healthy market dynamic of entry and exit, effectively safeguard the legitimate rights and interests of investors, and enhance the quality of listed companies, in accordance with the unified deployment of the China Securities Regulatory Commission and pursuant to relevant provisions including the Measures for the Supervision and Administration of Non‑Listed Public Companies and the Guiding Opinions on Improving the Delisting System of the National Equities Exchange and Quotation System for Small and Medium‑Sized Enterprises (hereinafter referred to as the “Guiding Opinions”), the National Equities Exchange and Quotation Company has formulated the Detailed Rules for the Termination of Stock Listing on the National Equities Exchange and Quotation System for Small and Medium‑Sized Enterprises (hereinafter referred to as the “Termination Rules”) and, concurrently, revised the Guidelines for Listed Companies Applying for Stock Termination of Listing and Withdrawing Such Applications, which were promulgated and came into effect on May 28, 2021.
The State Taxation Administration held a press conference—delivering tangible results and resolving pressing issues, continuously optimizing tax and fee services, and deploying a comprehensive set of measures to deter and severely crack down on tax-related violations.
To implement the “Opinions on Further Deepening Tax Collection and Administration Reform” issued by the General Office of the CPC Central Committee and the General Office of the State Council, we are carrying out the “Doing Practical Things for Taxpayers and Payers—Spring Breeze Action to Facilitate Tax Services,” and addressing issues related to cracking down on tax-related illegal and criminal activities and leveraging the role of tax‑related big data.
Notice of the General Office of the China Banking and Insurance Regulatory Commission on Standardizing Insurance Companies’ Participation in Pilot Services under the Long-Term Care Insurance System
To further advance the insurance industry’s efforts in providing pilot services under the long-term care insurance system, standardize insurers’ business and service practices, and effectively safeguard the legitimate rights and interests of insured individuals, and with the approval of the China Banking and Insurance Regulatory Commission, a notice has been issued to regulate insurers’ participation in the pilot services for the long-term care insurance system.

Finance & Capital Markets

The China Securities Regulatory Commission has released the first batch of “whitelist” securities offices.
To implement the State Council’s requirements for deepening the “delegation, regulation, and service” reform, strengthen securities offices’ primary responsibility for internal controls and compliance, concentrate limited regulatory resources, enhance the effectiveness of institutional supervision, and promote high-quality industry development, the China Securities Regulatory Commission has released the first batch of a “whitelist” of securities offices.
In recent years, the securities industry has steadily advanced the implementation of office-wide compliance and comprehensive risk management requirements, leading to the gradual improvement of its compliance and risk‑management frameworks. In line with the principle of “classified supervision combined with deregulation,” the China Securities Regulatory Commission (CSRC) has established a “whitelist” system for securities offices that demonstrate sound corporate governance and effective compliance and risk controls. Under this system, certain regulatory opinion‑issuance requirements are waived for offices on the whitelist; meanwhile, for those regulatory opinions that remain necessary, the review procedures have been streamlined, shifting oversight from ex‑ante gatekeeping to rigorous in‑process and post‑event monitoring and inspection. Specifically: First, where reductions are possible, they are implemented. For offices on the whitelist, the requirement to obtain regulatory opinions is eliminated for issuing perpetual subordinated bonds, providing guarantees for overseas subsidiaries’ bond issuances, or making capital injections or extending financing to such subsidiaries. Second, where simplification is feasible, it is pursued. The procedures for issuing certain regulatory opinions have been streamlined. For applications involving initial public offerings, additional share offerings, rights issues, convertible bond issuances, short-term financing notes, and financial bonds, the prior practice of seeking input from local CSRC branches and the Shanghai and Shenzhen stock exchanges has been discontinued; once statutory conditions are conofficeed, a regulatory opinion is issued directly. Third, companies seeking to engage in innovative pilot programs must be drawn from the whitelist; applications from offices not on the list will not be accepted. In accordance with the principles of legality and prudence, offices on the whitelist continue to apply for regulatory opinions on innovative business in line with existing rules and procedures. Fourth, securities offices not included on the whitelist are not eligible for the exemptions or simplifications applicable to whitelist participants; they must continue to follow the current procedures when applying for various types of regulatory opinions.
In accordance with the principle that “submission constitutes a commitment, and commitment entails accountability,” securities offices initially submitted applications to the regulatory authorities in line with the “whitelist” criteria, pledging that the submitted materials are true, accurate, and complete. Following a preliminary review by the CSRC bureau, a subsequent verification by relevant internal departments, and public consultation within the industry, the first batch of 29 securities offices has been officially added to the whitelist. The regulatory authorities will conduct random checks and inspections of the submitted materials; should any misreporting, omissions, or concealment be detected, they will enforce rigorous, end-to-end oversight and hold all parties accountable across the entire value chain, imposing strict regulatory measures on the offices and the individuals responsible in accordance with the law.
Going forward, the CSRC will continue to dynamically adjust the “whitelist” based on securities offices’ compliance and risk‑control performance, publishing the list monthly under the Institutional Department section of the CSRC’s official website. Offices that meet the criteria will be promptly added, while those that no longer qualify will be promptly removed. To genuinely enhance the sense of gain among whitelist‑listed companies, the CSRC will, building on the experience of implementing whitelist‑based management for regulatory opinion letters, gradually extend this approach to additional regulatory matters, concentrating limited supervisory resources on priority areas, further improving regulatory effectiveness, and effectively promoting high‑quality industry development.
The first batch of securities offices on the “whitelist”
Following a preliminary assessment by the Securities Regulatory Commission, a review by relevant internal departments, and public consultation within the industry, the first batch of securities offices on the “whitelist” is hereby announced. The whitelist is intended primarily for use by securities regulators; securities offices shall not employ it for advertising, promotional, or marketing purposes.
The first batch of securities offices on the “whitelist” is as follows (listed in alphabetical order by company name):

The China Securities Regulatory Commission has issued the Regulatory Guidelines on Shareholding by Former Employees of the CSRC System.
　The China Securities Regulatory Commission has consistently attached great importance to the oversight of shareholders of companies seeking an IPO, continuously refining its regulatory framework and mechanisms to prevent illegal and non‑compliant practices that seek to generate wealth. In February this year, the CSRC issued the “Guidance on the Application of Regulatory Rules—Information Disclosure by Shareholders of Companies Applying for an Initial Public Offering,” strengthening regulatory constraints on practices such as last‑minute share acquisitions, abnormally priced investments, transfer of benefits, and “shadow shareholders.” The guidance also reinforces the information‑disclosure obligations of prospective issuers and the due‑diligence responsibilities of intermediary institutions, thereby guiding lawful and compliant investment in companies preparing for an IPO.
During the implementation of its regulatory framework, the China Securities Regulatory Commission has remained committed to self‑improvement, concurrently formulating a comprehensive set of measures to prohibit former system employees from improperly acquiring equity stakes, thereby addressing existing regulatory gaps. While strengthening integrity‑based oversight and refining the independent review mechanism, the Commission has also specifically issued the “Guidance on the Application of Regulatory Rules—Issuance Category No. 2” (hereinafter referred to as the “Guidance”), which clarifies the verification requirements for former CSRC personnel seeking to acquire equity in companies planning an initial public offering or listing on the Select Tier of the New Third Board. The Guidance emphasizes targeted supervision of such individuals falling within the scope of applicable regulations, reinforces the due‑diligence obligations of intermediary institutions, and safeguards the market’s principles of fairness, justice, and openness.
The Guidelines primarily cover the following contents:
First, the circumstances constituting improper shareholding are clearly defined. Specifically, former CSRC system personnel who: exploit their former official positions to secure investment opportunities; engage in transactions involving the transfer of benefits during the shareholding process; acquire shares during a prohibited period; act as ineligible shareholders; or use illegally sourced funds for shareholding—such conduct shall be deemed improper shareholding.
Second, strengthen the verification responsibilities of intermediary institutions. During the process of verifying shareholder information, intermediary institutions shall conduct a comprehensive review to determine whether there are any instances of former employees holding shares in violation of the Guidelines, and assess whether such holdings constitute improper shareholding. Where improper shareholding is found, it must be rectified. When submitting the application documents for issuance and listing (or over-the-counter trading), both the issuer and the intermediary institutions shall provide a dedicated explanation regarding the verification of former CSRC‑system personnel. Following submission of the application, if improper shareholding is discovered or significant media concerns arise, the intermediary institutions shall promptly conduct a thorough investigation and report accordingly.
Third, strengthen review and oversight by establishing an independent re‑review mechanism. The issuance and listing (or over-the-counter trading) review process involving shareholdings by departing employees shall be subject to re‑review to ensure that the review is fair, impartial, and conducted in full compliance with laws and regulations. Any leads indicating violations of law or discipline shall be referred to the relevant authorities for handling.
Mao Bihua, former Party Secretary and Director of the Chongqing Bureau of the China Securities Regulatory Commission, has been expelled from the Communist Party and removed from public office for serious violations of discipline and law.
Recently, the Discipline Inspection and Supervision Group of the Central Commission for Discipline Inspection and the National Supervisory Commission stationed at the China Securities Regulatory Commission, together with the Shandong Provincial Supervisory Commission, initiated an official investigation into the serious disciplinary and legal violations committed by Mao Bihua, former Party Secretary and Director of the Chongqing Regulatory Bureau of the China Securities Regulatory Commission.
Upon investigation, it was found that Mao Bihua, as a Party member and leading cadre, had lost his ideals and convictions, demonstrated disloyalty and dishonesty toward the Party, repeatedly refused organizational education and efforts at redemption, and arrogantly boasted of his supposed sophistication. He meticulously devised elaborate schemes, erected layered defenses, colluded with others to fabricate false accounts, and transferred and concealed proceeds from disciplinary and legal violations, thereby obstructing the organization’s investigation. He turned a blind eye to the spirit of the CPC Central Committee’s Eight‑Point Decision on Improving Party and Government Conduct, indulged in drinking parties and lavish meals, and even during the height of the COVID‑19 pandemic frequently accepted banquets hosted by those under his supervision while unauthorizedly leaving his post to go sightseeing. He also violated regulations by accepting gifts, cash, and consumption cards. Disregarding the red lines of integrity, he pursued a life of corruption, seeking both high office and great wealth, engaging in profit‑making activities in violation of discipline, and, in his interactions with those under his oversight, coveting large sums while pocketing small gains. With a faint sense of purpose and an utter disregard for the political nature of public authority, he interfered in securities regulatory work, disrupted the regulatory order, and gravely damaged the image of the regulatory system. He willingly allowed himself to be “hunted,” with corruption permeating his entire career; over a long period, he exploited his official position and influence to secure benefits for others and illegally accepted enormous sums of money and property.
Mao Bihua seriously violated the Party’s political discipline, organizational discipline, integrity discipline, and work discipline; his conduct constituted a grave violation of duty and is suspected of bribery. Moreover, after the 18th National Congress of the Communist Party of China, he failed to curb his misconduct or cease such behavior, demonstrating a serious nature and causing severe adverse effects, thus warranting strict disciplinary action. In accordance with relevant provisions of the Regulations on Disciplinary Actions of the Communist Party of China, the Supervision Law of the People’s Republic of China, and the Administrative Disciplinary Measures Law for Public Officials of the People’s Republic of China, and following deliberation at a meeting of the CPC Committee of the China Securities Regulatory Commission, it was decided to expel Mao Bihua from the Party. Furthermore, upon review by the Discipline Inspection and Supervision Group of the Central Commission for Discipline Inspection and the National Supervisory Commission stationed at the China Securities Regulatory Commission, it was decided to dismiss him from public office; his illicit gains were confiscated. The Shandong Provincial Supervisory Commission has referred the matter of Mao Bihua’s suspected criminal offenses to the procuratorial organs for lawful review and prosecution, together with all related assets.
Mao Bihua’s Resume
Mao Bihua, male, Han ethnicity, born in May 1968 in Guangfeng, Jiangxi Province, joined the Communist Party of China in May 1988, and began working at the China Securities Regulatory Commission in July 1996. He holds a doctoral degree.
From July 1996 to January 2001, he served as a section officer and then deputy director of the Issuance Supervision Department of the China Securities Regulatory Commission.
From January 2001 to March 2005, he served as a deputy section-level cadre and then as section chief in the Inspection Bureau (First Inspection Bureau) of the China Securities Regulatory Commission.
From March 2005 to December 2007, served as a member of the Party Committee and Assistant Director (at the level of a full‑section chief) of the Sichuan Regulatory Bureau of the China Securities Regulatory Commission.
From December 2007 to September 2015, he served as Deputy Director of the Inspection Bureau of the China Securities Regulatory Commission, a member of the Party Committee and Deputy Chief Inspector of the Inspection Corps, concurrently holding the positions of Deputy Director of the Inspection Bureau and Deputy Chief Inspector of the Inspection Corps, as well as Deputy Secretary of the Party Committee and Chief Inspector of the Inspection Corps.
From September 2015 to November 2020, he served as Party Secretary and Director of the Chongqing Regulatory Bureau of the China Securities Regulatory Commission.

Spokesperson of the China Securities Regulatory Commission Answers Questions from Journalists on Issues Related to the Verification of Shareholder Information Disclosure in IPOs.
Q: Recently, some media reports have indicated that, during the due diligence and穿透核查 (penetration verification) of shareholder information for companies seeking to go public, certain projects have faced excessively stringent and overly detailed verification requirements, thereby increasing the burden on these enterprises. How does the China Securities Regulatory Commission (CSRC) assess this situation?
A: As China’s economy continues to develop at a high quality and the benefits of capital market reforms are steadily realized, an increasing number of investors are participating in investment activities related to companies seeking to go public, thereby providing crucial capital support for their sustained and healthy growth. While advocating lawful, long-term, and value‑oriented investing, the CSRC has also observed that some investors, through mechanisms such as nominee shareholding and multi‑layered nesting, have created “shadow shareholders,” while others have engaged in last‑minute or low‑price share acquisitions to gain undue advantages. Over years of regulatory practice, the CSRC has continuously strengthened oversight of such behaviors by requiring intermediary institutions to conduct thorough due diligence and mandating full disclosure by issuers. To institutionalize and standardize these regulatory practices and effectively prevent illicit wealth‑creation through violations of laws and regulations in the capital markets, in February this year the CSRC issued the “Guidance on the Application of Regulatory Rules—Information Disclosure Regarding Shareholders of Companies Applying for an Initial Public Offering” (hereinafter referred to as the “Guidance”), which reafoffices eligibility requirements for issuers’ shareholders, extends the lock‑up period for shares acquired through last‑minute investments, and further clarifies the requirements for penetrating scrutiny of natural person shareholders and multi‑layered institutional shareholders whose acquisition prices are conspicuously abnormal.
Since the issuance of the Guidelines, the CSRC has urged market participants to comply with the regulations and standardize shareholders’ equity‑holding practices, yielding positive results. However, the CSRC has recently observed that, in the course of implementation, certain intermediary institutions have broadened the scope of due diligence for liability‑avoidance purposes, leading to situations such as the inability to conduct穿透核查 (penetration‑based verification) on some shareholding entities and the requirement to verify even shareholders holding minuscule stakes. These practices have placed an additional burden on enterprises.
In response, the China Securities Regulatory Commission promptly provided guidance, emphasizing that, in accordance with the principles of substance over form and materiality, it is necessary to conduct穿透核查 (penetrating verification) of the shareholders of companies seeking an IPO. At the same time, it directed the Shanghai and Shenzhen Stock Exchanges to issue criteria for identifying the “ultimate beneficial owners” of equity interests, clarifying that certain entities—such as listed companies, companies listed on the New Third Board, state‑controlled or managed entities, collectively owned enterprises, overseas government investment funds, university endowment funds, pension funds, charitable funds, public‑offering asset management products, and foreign investors meeting specified conditions—are exempt from such penetrating verification. The practical impact of these provisions has been positive.
Going forward, the CSRC will urge issuers, intermediary institutions, and other relevant parties to further implement the spirit of the Guidelines. On the one hand, during the shareholder‑level due diligence process, it will uphold the principle that substance prevails over form, effectively preventing practices such as using an IPO to transfer benefits or engaging in illegal and non‑compliant “wealth‑creation” schemes. On the other hand, it will seek to quantify the materiality threshold; for cases involving small shareholdings and no evidence of illegal or non‑compliant “wealth‑creation,” intermediary institutions may proceed with the review as normal after providing fact‑based opinions. At the same time, it will address the tendency toward perfunctory, simplistic, and exculpatory approaches in intermediary offices’ verification work.

Commercial & Corporate
The National Equities Exchange and Quotations Company has issued and implemented the “Detailed Rules for Termination of Listing,” further improving the exit mechanism of the New Third Board market.
To improve the exit mechanism of the New Third Board market, foster a healthy market dynamic of entry and exit, effectively safeguard the legitimate rights and interests of investors, and enhance the quality of listed companies, in accordance with the unified deployment of the China Securities Regulatory Commission and pursuant to relevant provisions including the Measures for the Supervision and Administration of Non‑Listed Public Companies and the Guiding Opinions on Improving the Delisting System of the National Equities Exchange and Quotation System for Small and Medium‑Sized Enterprises (hereinafter referred to as the “Guiding Opinions”), the National Equities Exchange and Quotation Company has formulated the Detailed Rules for the Termination of Stock Listing on the National Equities Exchange and Quotation System for Small and Medium‑Sized Enterprises (hereinafter referred to as the “Termination Rules”) and, concurrently, revised the Guidelines for Listed Companies Applying for Stock Termination of Listing and Withdrawing Such Applications, which were promulgated and came into effect on May 28, 2021.
The formulation of the “Detailed Rules for Termination of Listing” adheres to the principles of market‑based and law‑based governance, upholds the approach of combining baseline regulatory oversight with corporate self‑governance, and draws extensively on practical experience gained in recent years in handling termination of listing matters. In the preliminary stage, the National Equities Exchange and Quotations Company publicly solicited comments on these rules and, after carefully reviewing feedback from all market participants and aligning them with the higher‑level “Guiding Opinions,” made revisions and refinements to the rule provisions. Compared with the draft for public comment, the newly issued and implemented “Detailed Rules for Termination of Listing” further clarifies the specific timing at which IPO‑ or transfer‑listed companies are exempted from providing protection measures for dissenting shareholders, supplements relevant provisions on withdrawing applications for termination of listing, and streamlines the wording regarding the responsibilities of securities offices entrusted with handling information disclosure and related matters in the designated section. The revised “Detailed Rules for Termination of Listing” comprise seven chapters and forty-six articles, with the following key contents:
First, the conditions and procedures for voluntary delisting have been streamlined. Respecting the decision of listed companies to delist based on their autonomy, and on the basis of duly complying with relevant decision-making procedures and information disclosure obligations while fully safeguarding investors’ legitimate rights and interests, the National Equities Exchange and Quotations Company permits listed companies to voluntarily apply for delisting. For companies that fail to meet the criteria for voluntary delisting—such as those whose measures to protect dissenting shareholders are unreasonable and remain unremedied—the Company will reject their applications for voluntary delisting. At the same time, in line with the “delegation, regulation, and service” reform requirements, the requirement to engage a law office to issue a legal opinion has been eliminated; instead, only a special ongoing supervision opinion issued by the sponsoring securities office is now required, thereby effectively reducing the administrative burden on listed companies.
Second, the criteria and requirements for mandatory delisting have been refined. Building on the existing grounds—such as failure to disclose annual or semi‑annual reports on time, or the absence of ongoing supervision by a sponsoring securities office—the new rules introduce four major categories comprising twelve specific circumstances that trigger mandatory delisting, thereby resolutely weeding out low‑quality companies and strengthening the market’s self‑purification mechanism. Specifically, these include: (1) Unreliable information disclosure, such as receiving an adverse or disclaimer of opinion from an accounting office on the financial statements for two consecutive years, or having more than half of the directors disavow the accuracy of the company’s annual or semi‑annual reports; (2) Loss of going‑concern viability, including negative net assets at year‑end for three consecutive years, receiving a special opinion from the sponsoring securities office stating the company lacks going‑concern capability and failing to restore such status within the prescribed timeframe, being forcibly dissolved by law, or being declared bankrupt; (3) Material deficiencies in corporate governance, such as the inability of the shareholders’ meeting to adopt valid resolutions or the loss of effective channels for information disclosure, resulting in a special opinion from the sponsoring securities office identifying inadequate governance mechanisms or significant flaws in information disclosure, and failure to remedy these issues within the stipulated period; (4) Serious violations of laws or regulations, including fraudulent issuance, fraudulent listing, illegal issuance, material breaches of information disclosure obligations, and other grave offenses involving national security, public safety, ecological safety, production safety, or public health and safety.
Third, investor protection measures have been strengthened. Protecting investors has been made the top priority in the delisting process. During voluntary delisting, listed companies are required to adopt reasonable safeguards for dissenting shareholders and obtain approval at a general meeting; sponsoring securities offices must provide a clear opinion on the reasonableness of these safeguards. For companies in the Select Tier, as well as those in the Innovation and Basic Tiers with more than 200 shareholders, online voting and separate vote counting for small and medium-sized shareholders are mandated. In cases of mandatory delisting, listed companies and sponsoring securities offices are required to fully disclose risks, actively address shareholder concerns, and effectively safeguard investors’ rights to information and participation. At the same time, a ten‑trading‑day delisting transition period is established to ensure investors have ample opportunity to exit.
Fourth, the follow-up arrangements for delisting have been clearly defined. To promote interconnectivity among multi-tiered capital markets, the National Equities Exchange and Quotations Company (NEEQ) encourages listed companies that have delisted to register and custody their shares or transfer them on regional equity markets. Meanwhile, for delisted companies with more than 200 shareholders—given their status as public companies—the NEEQ has established a dedicated electronic non‑public transfer service zone for delisted securities (hereinafter referred to as the “Delisted Securities Service Zone”), in accordance with the Guidelines, to provide share transfer and information disclosure services. The Delisted Securities Service Zone conducts transfers through non‑public negotiated agreements in compliance with the law, implements investor suitability management and a T+5 settlement cycle, and entrusts securities offices to handle information disclosure and related matters for delisted companies with over 200 shareholders within the zone, thereby meeting investors’ basic transfer needs and companies’ information disclosure requirements while mitigating the transmission of risks.
The promulgation and implementation of the “Detailed Rules for Termination of Listing” represent a key component of the National Equities Exchange and Quotations Company’s efforts to carry out the decisions and arrangements for comprehensively deepening the reform of the New Third Board and strengthening the market’s foundational institutional framework. The rules aim to establish a termination‑of‑listing regime that is clearly standardized, procedurally transparent, and tailored to the unique characteristics of the New Third Board market. Going forward, the National Equities Exchange and Quotations Company will adhere to the guiding principle of “establishing sound systems, non‑interference, and zero tolerance,” earnestly implement the requirements set forth in the “Guiding Opinions,” enforce the new regulations on termination of listing, and focus on enhancing the quality of listed companies, thereby fostering a healthy market ecosystem in which offices can both enter and exit, and where superior performers prevail while underperformers are weeded out.

Taxation TAXATATION

The State Taxation Administration held a press conference.
Delivering tangible results and resolving pressing issues, we continue to optimize tax and fee services; a coordinated set of measures sends a strong deterrent and cracks down rigorously on tax-related violations.
Ronghailou: Good morning,各位记者朋友们!
Welcome to the press conference of the State Taxation Administration. I am Rong Hailou, spokesperson for the Administration. Today, we have invited Mr. Han Guorong, Director-General of the Taxpayer Services Department; Mr. Zhao Lianwei, Deputy Director-General of the Revenue Planning and Accounting Department; and Mr. Fu Liping, Deputy Director-General of the Inspection Bureau, to address your questions on how the tax authorities are earnestly carrying out Party history study and education, implementing the “Opinions on Further Deepening Tax Collection and Administration Reform” issued by the General Office of the CPC Central Committee and the General Office of the State Council, launching the “Doing Practical Things for Taxpayers and Payers—Spring Breeze Action for Convenient Tax Services,” cracking down on tax-related illegal and criminal activities, and leveraging the role of tax big data. Now, please feel free to ask your questions.
I. People’s Political Consultative Conference Daily: At present, local governments and departments across the country are integrating Party history study and education with efforts to address practical issues, actively carrying out the “Doing Practical Things for the People” campaign. The tax authorities have been implementing the “Doing Practical Things for Taxpayers and Payers—Spring Breeze Action for Convenient Tax Services” for more than three months. Could you please outline the achievements that have been attained so far?
Korean Young: Thank you for your question. The tax authorities’ launch of the “Doing Practical Things for Taxpayers and Payers and the Spring Breeze Action to Facilitate Tax Services” is an important initiative that integrates the study and education on Party history with the practical activity of “Doing Practical Things for the People,” tailored to the specific circumstances of the tax system. It also serves as an effective vehicle for implementing the “Opinions on Further Deepening the Reform of Tax Collection and Administration,” issued by the CPC Central Committee and the State Council. Since its launch in February, tax authorities at all levels have actively promoted the thorough and detailed implementation of 100 measures designed to make tax services more convenient and beneficial to the public; to date, 58% of these measures have been put into practice, effectively addressing the key pain points and difficulties faced by taxpayers and payers. This is primarily reflected in the following areas:
First, by staying true to our original aspiration of serving the people, Party members have demonstrated an even stronger sense of responsibility. Tax authorities at all levels have upheld Party building as the guiding principle, establishing more than 8,400 “Party Member Vanguard Teams,” setting up 43,000 “Party Member Model Posts,” and launching over 3,500 “Volunteer Service Groups.” They have stepped forward with courage in areas such as volunteer service, public outreach and guidance, and rapid response and problem‑solving, enabling taxpayers and payers to experience the tax authorities’ unwavering commitment and determination to deliver tangible benefits to the people.
Second, we focus on taxpayers’ and payers’ needs and expectations, ensuring smoother channels for voicing concerns. By launching comprehensive service‑product experience‑tester programs, streamlining tax‑and‑fee consultation response times, and refining service‑evaluation mechanisms, we ensure that issues raised by taxpayers and payers are addressed promptly. Building on the findings of a February needs assessment, we have continued to solicit feedback through forums, on-site visits, and other outreach efforts, gathering input from more than 270,000 taxpayers and payers and helping resolve over 21,000 practical problems.
Third, we have adhered to a differentiated approach, ensuring that preferential policies are delivered swiftly, accurately, and directly to eligible taxpayers. We have implemented precise outreach of tax and fee‑related incentives, assembling tailored policy packages for various taxpayer groups, including small and micro enterprises, and rolling them out in phased, one‑on‑one communications. To date, 40 rounds of such targeted measures have been rolled out, benefiting 420 million taxpayer and payer instances. By adopting a categorized strategy, we have provided highly refined services: in collaboration with the All-China Federation of Industry and Commerce, we launched the “Spring Rain Nurtures Seedlings” special campaign to address the challenges facing small and micro businesses and establish a regular, coordinated mechanism. At tax service halls, we have set up “Payer Homes” or dedicated service windows, opened green channels for special groups, and organized on‑site assistance programs for social security contributions, thereby safeguarding the rights and interests of elderly individuals, persons with disabilities, and other vulnerable populations.
Fourth, we are improving service delivery to make tax and fee administration smarter and simpler. We have streamlined tax and fee filings: starting May 1, a pilot program will integrate the filing of value-added tax, consumption tax, and related surcharges; and beginning June 1, property and behavioral taxes will be combined into a single return nationwide, gradually enabling “one form, one submission, one payment, one receipt” for multiple tax types. We are also exploring online and mobile channels for social security contributions, promoting in‑person “one‑stop service” at physical halls and online “single‑window service” for both contribution and administrative procedures. Tax authorities in many provinces have already rolled out social security payment and certificate‑issuance functions on popular everyday payment platforms such as WeChat and Alipay. In addition, we are accelerating tax refund processing, fully digitizing the entire refund procedure, and introducing convenient overseas‑tax‑refund payment options and an “instant purchase, instant refund” mechanism, continuously enhancing taxpayer convenience.
Fifth, we have emphasized a balanced approach that combines officeness with flexibility, thereby enhancing tax compliance. We have promoted the “no penalty for first-time violations” system and published the first batch of 10 nationwide standardized items under this regime, giving market entities room to self-correct and rectify errors promptly, thus fostering greater adherence to tax laws. We have also advanced online processing of simplified penalties, formulating technical specifications for the development of simplified‑procedure penalty functions within the electronic tax bureau; this initiative is currently being piloted in the Yangtze River Delta region. Furthermore, we have improved the precision of regulatory oversight by adopting a risk‑based approach and a regulatory model anchored in “double random inspections, one public disclosure,” while leveraging big data to enhance the accuracy of identifying high‑risk taxpayers.
Going forward, the tax authorities will fully implement the requirements set forth in the “Opinions on Further Deepening Tax Collection and Administration Reform,” issued by the General Office of the CPC Central Committee and the General Office of the State Council. We will vigorously promote high-quality, efficient, and intelligent tax and fee services, and accelerate the development of a new service system that ensures seamless offline support, round-the-clock online services, and broad coverage of tailored solutions. In conjunction with the practical initiative “Doing Concrete Things for the People,” we will closely monitor the effective implementation of the measures under the “Spring Breeze Action” and the mechanisms designed to ensure their success. Building on the successful rollout of the 100 measures, we will introduce additional taxpayer‑friendly initiatives as appropriate, integrating Party history study, ideological enlightenment, concrete actions, and the opening of new prospects throughout our work, thereby ensuring that the “Spring Breeze Action” is carried out in depth and with tangible results. Thank you!
II. Xinhua News Agency: Director Han, hello. You just mentioned the tax authorities’ initiative to appoint “tax and fee service product experience officers.” This measure has attracted considerable public attention, as it genuinely enables taxpayers and payers to participate in tax administration. Could you please provide a detailed update on the current progress of this initiative?
Korean Young: Thank you for your question. The “Tax and Fee Service Product Experience Program” is an innovative initiative we launched this year as part of the “Spring Breeze Action,” and it represents a concrete measure to better serve taxpayers and payers. As the saying goes, only the wearer knows whether a shoe fits. Under this system, before rolling out various tax and fee service products—such as streamlining tax and fee payment procedures, consolidating reporting requirements, and shortening processing times—we first invite “tax and fee service product experience officers” to identify potential pain points and bottlenecks and provide their feedback and recommendations. The tax authorities then use this feedback to refine and improve these services. To date, nearly 20,000 experience officers have been recruited nationwide. Based on the implementation thus far, three key aspects have stood out:
First, ensure broad coverage and proactively expand the “user perspective.” The “Tax and Fee Service Product Experience Officers” serve as watchdogs for identifying issues, spokespersons for voicing public concerns, and advocates for policy communication. To deepen and broaden the scope of soliciting feedback and addressing needs, tax authorities across the country have opened up extensive recruitment channels, conducting open recruitment through both online and offline methods to maximize participation. Currently, the recruited experience officers represent a diverse array of stakeholders, including taxpayers, payers, professionals from tax‑related service agencies, academic experts, and media reporters, thereby enriching the range of perspectives through a diversified membership.
Second, prioritizing public opinion and accurately identifying “user needs.” Tax authorities across the country, in response to both “daily feedback” and “thematic experience initiatives,” have guided user‑experience testers through hands-on trials of high‑frequency tax‑related tasks—such as correcting tax return forms, determining invoice types, and issuing tax payment certificates—while also organizing focused, centralized experience‑based assessments of specific service offerings. By recreating real‑world scenarios and facilitating authentic interactions, they have gathered extensive insights into issues and suggestions encountered during the testing process. For example, Zhejiang’s tax authorities invited user‑experience testers to conduct on‑site, “zero‑distance” evaluations of taxpayer‑friendly measures; meanwhile, Jiangxi’s tax authorities have established a closed‑loop working framework—“comprehensive experience–issue identification–resolution and feedback–outcome evaluation”—through such activities, with a strong focus on addressing bottlenecks, challenges, and pain points faced by taxpayers and payers.
Third, we focus on delivering tangible results and swiftly addressing taxpayers’ challenges. The purpose of these experience‑driven initiatives is not only to identify issues but also to resolve them. Tax authorities across the country have actively collected and compiled feedback from these trials, compiling a comprehensive issue register and implementing targeted measures to tackle real‑world problems. For example, prior to piloting the upgraded “V‑Tax” remote visual self‑service tax‑filing system this year, the Guangdong Provincial Tax Service Bureau invited eight user testers to conduct on‑site evaluations. Based on their input, the system was refined and enhanced; the updated operational guidelines are clearer than the previous version, and consultation and interaction have become even more convenient.
Going forward, we will continue to expand such innovations, steadily refine and upgrade tax and fee services, ensure that taxpayers’ most pressing concerns are effectively addressed and promptly followed up on, deliver tangible results that benefit the people, and fully implement the “Opinions on Further Deepening Tax Collection and Administration Reform” issued by the CPC Central Committee and the State Council. Thank you!
III. Economic Daily: VAT invoice data can accurately reflect economic conditions, serving as an important window for monitoring China’s economic development. In recent years, the tax authorities have continuously carried out numerous meaningful big‑data analyses. Could you please tell us, based on tax‑related big data, what were the key highlights of China’s economic performance in April?
Zhao Lianwei: Thank you for your attention to tax‑related big data. Tax‑related big data boasts strong timeliness, broad coverage, and fine granularity, capturing the production and operational status of market entities and enabling a swift, comprehensive, accurate, and objective reflection of economic conditions.
Since the beginning of this year, under the strong leadership of the Party Central Committee with Comrade Xi Jinping at its core, the achievements of coordinating epidemic prevention and control with economic and social development have been further consolidated and expanded. Macro policies have been implemented in a scientific and precise manner, and the number of positive factors supporting the steady recovery of the economy continues to grow. According to VAT invoice data, in April this year, Chinese enterprises’ sales revenue maintained a steady growth trend, the industrial sector continued to recover, and consumption and investment showed steady improvement, further strengthening the momentum of the national economy’s restorative growth.
First, nationwide enterprise sales revenue posted an average two-year growth rate of 12.9%, continuing its steady and favorable trend. According to VAT invoice data, in April, enterprise sales revenue rose 24.6% year on year, up 27.5% compared with the same period in 2019, and recorded an average two-year growth of 12.9%, maintaining the steady upward trajectory that has persisted since the second half of last year.
Second, industrial enterprises’ sales revenue posted an average two-year growth rate of 10.1%, signaling a steady recovery in the industrial economy. According to VAT invoice data, in April, nationwide industrial enterprises’ sales revenue increased by 25.5% year on year, up 21.2% compared with the same period in 2019, and averaging 10.1% growth over the past two years—underscoring the industry’s steady rebound. Among the 41 major industrial sectors, 38 recorded positive average two-year growth, with 16 sectors posting average two-year growth rates exceeding 10%.
Third, sales revenue in the wholesale and retail sectors posted an average two-year growth rate of 12.3%, with rapid expansion in upgrade‑related consumption. According to VAT invoice data, in April, nationwide sales revenue in the wholesale and retail industries rose 26.2% year on year, up 26.1% compared with the same period in 2019, reflecting an average two-year growth of 12.3%. Notably, demand for upgraded goods surged: retail sales of watches, health and medical equipment, photographic equipment, and nutritional supplements increased by 77%, 64.6%, 56.5%, and 54%, respectively, year on year, with average two-year growth rates of 21.6%, 46.7%, 9.4%, and 25%, respectively.
Fourth, the construction industry’s sales revenue posted an average two-year growth rate of 14.5%, with accelerated development in the new infrastructure sector. According to VAT invoice data, from January to April this year, nationwide construction sales increased by 39.6% year on year, up 31.1% compared with the same period in 2019, and averaging a 14.5% increase over the past two years—indicating that investment continues to follow a recovery trend. The investment structure is gradually improving, with growing investment in new infrastructure. During the same period, sales of urban rail transit projects, energy‑saving projects, and telecommunications and power‑transmission facilities rose by 116.2%, 75.6%, and 95.2% year on year, respectively, with two-year average growth rates of 67%, 33.2%, and 14.1%, respectively.
Based on the four sets of data mentioned above, we have prepared vivid and informative charts, which will be distributed after the meeting to help everyone better understand, grasp, and report on the information. Thank you!
IV. China Central Television: Market entities are a vital source of economic vitality in China. This year’s Government Work Report emphasized the need to ensure that market entities remain robust and thrive. Could you please share, based on tax‑related big data, what the situation was in April regarding newly established tax‑compliant market entities?
Rong Hailou: Thank you for your question; I will address it. Fostering and strengthening market entities is of paramount importance to the development of the socialist market economy. The Party Central Committee and the State Council attach great significance to this issue. General Secretary Xi Jinping has emphasized that market entities are the carriers of economic vitality, and safeguarding them means safeguarding social productivity. We must do everything possible to protect market entities and unleash their dynamism. Premier Li Keqiang has pointed out that market entities are the foundation of development, and that we should continue to optimize the business environment through the “delegation, regulation, and service” reform, addressing persistent bottlenecks and pain points. When market entities engage in tax-related activities such as tax filings, it to a certain extent reflects the vitality and resilience of China’s economy. According to tax data, in April, 1.336 million newly established market entities—hereafter referred to as new tax‑related market entities—carried out tax‑related transactions, up 5.1% from March and up 21% and 20.3% year on year compared with the same periods in 2020 and 2019, respectively, with an average two‑year growth rate of 9.7%. In the first four months of this year, the nationwide cumulative number of new tax‑related market entities reached 4.13 million, representing a year-on-year increase of 58.5% and an average two‑year growth rate of 13.1%.
By type, among newly registered tax‑related market entities in April, 690,000 were new enterprises, 621,000 were new individual business households, and 25,000 were other types of market entities (such as public institutions and privately run non‑enterprise units), representing year‑on‑year increases of 13.6%, 31.1%, and 55%, respectively. Over the past two years, average annual growth rates were 7.8%, 10.8%, and 26.1%, respectively.
By sector, in April, newly established tax‑related market entities in the household services, information technology, and education sectors posted robust growth, increasing by 113.2%, 108.6%, and 93.5% year on year, respectively, with two‑year average growth rates of 46.4%, 32.8%, and 14.8%, respectively. Meanwhile, the manufacturing sector saw 79,000 new tax‑related market entities, up 3.9% year on year and averaging a 2.2% increase over the past two years.
By region, in April, the number of newly established tax‑related market entities in the eastern, central, western, and northeastern regions stood at 685,000, 256,000, 330,000, and 65,000, respectively, up 20.7%, 28.3%, 21.4%, and 11.3% year on year. Over the past two years, these figures recorded average annual growth rates of 6.9%, 12.6%, 15%, and 1.7%, respectively.
As the above data demonstrate, with the sustained implementation of a series of policy measures—such as tax and fee reductions, the “delegation, regulation, and service” reform, and efforts to optimize the business environment—the vitality of market entities in China has been continuously boosted, and the economy’s endogenous growth drivers have kept strengthening. We will continue to earnestly implement the decisions and arrangements of the CPC Central Committee and the State Council, ensure that all tax and fee preferential policies are promptly and fully put into effect, and further improve the tax-related business environment, thereby helping market entities enhance their dynamism. Thank you!
V. China Securities Journal: The CPC Central Committee and the State Council have successively introduced a series of policies and measures to promote innovation-driven development. This year’s Government Work Report also emphasizes fostering and strengthening new growth drivers to better leverage the role of innovation in driving development. Developing high‑tech industries is a key pathway to enhancing industrial innovation capacity. In light of tax‑related big data, what is the current state of development in the high‑tech sector?
Zhao Lianwei: Innovation is the primary driving force behind development. To pursue innovation is to advance development; to plan for innovation is to secure the future. General Secretary Xi Jinping has emphasized the need to uphold innovation’s central role in China’s modernization drive, enhance enterprises’ capacity for technological innovation, and unleash the creative vitality of talented individuals. Premier Li Keqiang has also repeatedly set forth clear directives on fostering and strengthening new growth drivers.
High‑tech industries are characterized by their knowledge intensity, advanced technologies, high product value added, and strong industrial linkages. Supported by a series of favorable policies from the CPC Central Committee and the State Council, these industries have maintained robust growth momentum. According to VAT invoice data, in April, nationwide sales revenue in the high‑tech sector rose 19.3% year on year, up 41.5% compared with the same period in 2019, with an average two‑year growth rate of 18.9%—6 percentage points above the national average—continuing the rapid expansion trend that began last year.
From a sectoral perspective, sales revenue in the high‑tech services industry rose 25.3% year on year, with an average two‑year growth rate of 24.8%. Among these, sales revenue for technology transfer services and R&D and design services increased by 34.7% and 31.1%, respectively, year on year, and by 40.2% and 21.9%, respectively, on average over the past two years, reflecting an accelerated conversion of scientific and technological achievements into productive forces. Meanwhile, sales revenue in digital‑economy service sectors, including the internet and related services, grew 50.5% year on year, with an average two‑year increase of 34.4%, underscoring the rapid industrialization of the digital economy. In the high‑tech manufacturing sector, sales revenue expanded 12.4% year on year, with an average two‑year growth rate of 12.8%; specifically, sales revenue for smart consumer‑device manufacturing and specialized electronic‑industry equipment manufacturing increased by 75.2% and 46.8%, respectively, year on year, and by 39.6% and 33.4%, respectively, on average over the past two years.
Meanwhile, enterprises have stepped up their procurement of scientific research instruments, reflecting a sustained strengthening of their growth momentum. From January to April, corporate spending on scientific equipment, including optoelectronic instruments, rose 45.8% year-on-year, with an average two-year growth rate of 23%. Specifically, expenditures on integrated circuit testing equipment, communication measurement instruments, and optical inspection instruments and systems increased at average two-year rates of 41%, 33%, and 23.1%, respectively.
In recent years, the additional deduction rate for R&D expenses has been steadily increased, and various tax and fee preferential policies supporting scientific and technological innovation have been effectively implemented. By providing tangible fiscal incentives through tax and fee reductions, the state has encouraged enterprises to confidently and boldly invest in innovation and R&D, thereby continuously strengthening the technological innovation capabilities of Chinese companies. Thank you!
VI. Economic Observer: Since the beginning of this year, the State Taxation Administration has successively publicized several high-profile cases of tax-related violations, drawing widespread public attention. Could you provide a detailed overview of the tax authorities’ efforts to combat tax offenses such as issuing false invoices and fraudulently obtaining tax refunds?
Fu Liping: Illegal activities such as issuing false invoices and fraudulently obtaining export tax rebates seriously disrupt the normal economic order, undermine the rule of law and social fairness and justice, and are key targets of the tax authorities’ stringent crackdown. The CPC Central Committee and the State Council have issued clear directives on this issue, and the “Opinions on Further Deepening Tax Collection and Administration Reform,” jointly issued by the General Office of the CPC Central Committee and the General Office of the State Council, also calls for measures to ensure “precise enforcement and targeted supervision.” The tax authorities have consistently maintained a high-pressure, zero-tolerance stance; in particular, since August 2018, the State Taxation Administration, together with the Ministry of Public Security, the General Administration of Customs, and the People’s Bank of China, has launched a special campaign to combat illegal and criminal acts involving the issuance of false invoices and tax fraud. As of the end of April, a total of 378,300 enterprises suspected of engaging in such activities had been investigated and dealt with; more than 24,000 suspects have been subjected to coercive measures in coordination with public security organs, while nearly 5,000 additional suspects, deterred by the campaign, have voluntarily turned themselves in, effectively curbing the rampant spread of these offenses. The special campaign is characterized by the following key features:
First, we adhere to a problem‑oriented approach and implement targeted enforcement. We consistently focus on “fake enterprises” that engage in no genuine business activities but issue false invoices; “fake exports” that involve no actual export transactions yet seek to fraudulently obtain tax refunds; and “false declarations” by entities that lack the requisite qualifications yet aim to illicitly secure tax incentives. Leveraging data‑driven insights, we conduct risk assessments to identify cases of fraudulent invoicing and tax evasion, with a particular emphasis on rigorous investigation and prosecution.
Second, we strengthened inter‑agency collaboration and launched a coordinated, multi‑pronged approach. The tax authorities, in close coordination with public security, customs, the People’s Bank of China, and other relevant agencies, leveraged their respective strengths, shared data resources, and established multi‑level, cross‑departmental joint task forces. Through comprehensive analysis and integrated operations, they carried out end‑to‑end crackdowns and dismantled criminal networks, successively conducting nine waves of concentrated enforcement actions that yielded significant results.
Third, we are keeping a close watch on the fraudulent issuance of electronic invoices and ensuring that such offenses are swiftly cracked down upon as soon as they surface. In response to emerging trends in which criminals exploit the faster issuance and more convenient delivery of electronic invoices to engage in fraudulent invoicing, we have joined forces with public security authorities to conduct rigorous investigations and impose stringent penalties. To date, we have successfully solved numerous cases involving the fraudulent issuance of both standard and special-purpose electronic invoices, thereby ensuring that any attempt to issue false electronic invoices is promptly and decisively addressed.
Fourth, we emphasize a multi-pronged approach to integrate crackdowns with preventive measures. Building on our sustained efforts to strengthen enforcement, we leverage the advantages of big data, intensify source‑level governance, and further advance real‑name tax filing. We also enhance data analysis and risk early warning, enabling rapid identification and response to VAT invoice‑related risks, thereby establishing a three‑dimensional enforcement framework that prevents risks before they materialize, blocks them during their occurrence, and investigates them afterward, continuously narrowing the space for fraudulent invoicing and related illegal activities.
Since the beginning of this year, the State Taxation Administration has publicly disclosed numerous high-profile cases involving the fraudulent issuance of invoices and false tax filings. Today, we are once again unveiling five newly solved, quintessential cases of fraudulent invoicing and tax fraud. These five cases are as follows:
(1) Xinjiang police and tax authorities uncovered the “April 3” case of fraudulent invoicing related to the COVID‑19 pandemic in Urumqi. In May 2020, Xinjiang’s police and tax authorities jointly launched a concentrated crackdown operation codenamed “Cui Ku,” bringing the investigation into fraudulent invoicing linked to the pandemic in Urumqi to a close. A total of 58 suspects were apprehended, five illegal invoice‑issuing dens were dismantled, and numerous tools used in the crime were seized on site. The investigation revealed that the criminal group exploited VAT preferential policies during the pandemic to register shell companies and issue false invoices to external parties. The scheme involved 337 enterprises, with an alleged issuance of 17,000 fraudulent invoices totaling RMB 1.594 billion.
(II) The Weihai Public Security and Tax Authorities in Shandong Province cracked the “March 23” case involving the fraudulent issuance of unified invoices for motor vehicle sales. In June 2020, they dismantled a criminal gang specializing in the fraudulent issuance of such invoices, shut down four illegal operation sites, apprehended 14 suspects, and recovered tax losses totaling RMB 200 million. Investigations revealed that the gang had fraudulently registered more than 270 automobile sales companies under other people’s names, issued 12,409 fraudulent unified invoices for motor vehicle sales, with a total fraudulent amount exceeding RMB 1.77 billion.
(3) Xiamen police and tax authorities cracked a full‑chain criminal syndicate involved in issuing false invoices to fraudulently obtain tax refunds, known as the “9·9” case. In June 2020, they successfully dismantled a gang that engaged in multiple illegal activities, including issuing false invoices, defrauding taxes, and evading taxes. A total of 31 suspects were apprehended, and three criminal groups were dismantled. Investigations revealed that, in pursuit of illicit profits, the suspects falsely registered 52 entities—engaged in slipper manufacturing, logistics and transportation, and foreign trade—and, through practices such as purchasing invoices and matching them with fictitious transactions, carried out the illegal acts of issuing false special VAT invoices, evading taxes, and fraudulently obtaining export tax rebates, involving an amount exceeding RMB 1.64 billion.
(4) Jiangxi police and tax authorities cracked the “Fengyun No. 1” case of fraudulent issuance of value-added tax invoices. In July 2020, acting on leads forwarded by the State Taxation Administration’s Resident Commissioner’s Office in Shanghai, Jiangxi police and tax authorities jointly investigated a case involving a company in Jiujiang that had issued false invoices. In August, the authorities successfully carried out a coordinated operation, dismantling four criminal dens and apprehending 16 suspects. The investigation revealed that the gang had established multiple trading companies to issue fictitious invoices, allegedly issuing 3,397 special VAT invoices with a total face value of RMB 1.913 billion.
(5) Dalian police and tax authorities cracked the “January 2” case of fraudulent issuance of VAT invoices. In January 2020, Dalian police and tax authorities, in collaboration with the Shanghai Resident Commissioner’s Office of the State Taxation Administration, employed information‑based investigative techniques to analyze and assess intelligence, identifying a criminal group engaged in the fraudulent issuance of VAT invoices for coal transactions. They promptly launched an investigation and enforcement operation. In September 2020, a joint task force conducted a coordinated crackdown across 11 cities in eight provinces, arresting 51 suspects, dismantling three fraud‑ring networks, shutting down nine illegal invoice‑issuing dens, and seizing a large quantity of tools used in the crime. The investigation revealed that the gang fabricated input‑tax records to issue false invoices to external parties, involving more than 400 enterprises and an amount exceeding RMB 20 billion.
Going forward, the tax authorities will continue to thoroughly implement the “Opinions on Further Deepening Tax Collection and Administration Reform” issued by the CPC Central Committee and the State Council, working in close coordination with public security organs, customs, the People’s Bank of China, and other relevant departments to intensify and refine enforcement efforts. This will ensure the effective protection of the legitimate rights and interests of law-abiding taxpayers and foster a fair, transparent, and predictable tax environment.
In addition, during the investigation and prosecution of cases involving the fraudulent issuance of invoices to evade taxes, we have uncovered that certain criminals are aggressively misappropriating, renting, or stealing others’ identity information, or inducing individuals to establish “shell companies” in order to engage in illegal activities such as issuing false invoices. We therefore urge the media to remind the general public to safeguard their personal identity information and prevent it from being exploited by criminals for unlawful purposes. Should you come across any leads related to the fraudulent issuance of invoices or tax evasion, please report them promptly to the tax authorities. Thank you!
Rong Hailou: Due to time constraints, we will conclude the Q&A session here. Moving forward, the national tax system and the vast ranks of tax officials will draw fresh momentum from in-depth study and education on Party history to deepen tax administration reform and ensure that all tax-related tasks are carried out effectively, orderly, and with strong results. In delivering tangible benefits to taxpayers and payers and in breaking new ground in our work, we will demonstrate the new achievements of this Party‑history study and education campaign. We will also continue to leverage the advantages of tax‑related big data, conduct thorough and rigorous tax‑economic analysis, and better serve the broader economic and social agenda as well as the development of market entities. We hope that our journalist friends will, as always, show their continued concern for and support of tax work. Thank you all!
That concludes today’s press conference. Thank you once again to all the media representatives!
During a research visit to the Ningbo Municipal Tax Service Bureau, Wang Jun emphasized that…
Promote in-depth and practical Party history study and education with even stricter standards.
Ensuring a strong start to the 14th Five-Year Plan through an even more exemplary work style.
Recently, Wang Jun, Secretary of the Party Committee and Director of the State Taxation Administration, conducted a field inspection at the Ningbo Municipal Tax Service Bureau. He emphasized that tax authorities at all levels and tax officials should take Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era as their guiding principle, strengthen the “Four Consciousnesses,” officely uphold the “Four Confidences,” and resolutely safeguard the “Two Upholds.” They should immerse themselves in studying Party history to deepen their understanding of its principles, roll up their sleeves to deliver tangible results, and muster all their energy to break new ground. By translating the new insights and achievements gained from Party‑history study into concrete actions, they will greet the 100th anniversary of the founding of the Communist Party of China with renewed vigor, advance tax modernization in the new stage of development with high quality, and usher in a new chapter of tax reform and development during the 14th Five-Year Plan period.
Wang Jun chaired a symposium attended by members of the Ningbo Municipal Tax Service Bureau’s leadership team and heads of relevant departments. He noted that since the CPC Central Committee launched the study-and-education campaign on Party history, the Party Committee of the State Taxation Administration has treated it as a major political task. In conjunction with implementing the “Opinions on Further Deepening Tax Collection and Administration Reform” issued by the General Office of the CPC Central Committee and the General Office of the State Council (hereinafter referred to as the “Opinions”), the Administration has introduced a series of measures, including the “I Do Practical Things for Taxpayers and Payers—Spring Breeze Action for Convenient Tax Services,” achieving phased results. Conducting the Party‑history study‑and‑education campaign effectively presents an important opportunity for the tax system to strengthen its workforce, demonstrate a new spirit, and make solid progress in advancing tax administration. It is essential to take upholding the Party’s original aspiration and mission and enhancing the capacity and quality of services to the people as both the starting point and the ultimate goal. Across the entire system, we must further and more extensively carry out publicity and education on the history of the Party, the history of New China, the history of reform and opening-up, and the history of socialist development, ensuring integrated promotion and seamless integration to ensure that this work is carried out in depth and with tangible results. As we advance the Party‑history study‑and‑education campaign, we must strengthen our ideological, political, and practical awareness in earnestly implementing the “Opinions,” striving to build a smart tax system that puts taxpayer and payer services at its core, uses invoice digitalization as a breakthrough, and is driven by tax‑related big data, thereby fostering a more favorable tax business environment, invigorating market entities, and bolstering the momentum for high‑quality development.
Wang Jun emphasized that the electronic transformation of special value-added tax invoices is a key measure for implementing the “Opinions.” As one of the first regions nationwide to launch a pilot program for the electronic issuance of such invoices, Ningbo must thoroughly summarize its early‑stage experience and, with greater determination and more concrete measures, further advance the reform of invoice digitization. It should continue to push forward the tax administration reform aimed at streamlining regulation, improving services, and enhancing governance; address bottlenecks and resolve persistent challenges; effectively reduce burdens and enhance convenience; and continuously boost taxpayer and payer satisfaction and sense of gain.
In recent years, the Ningbo Municipal Tax Service Bureau, in accordance with the State Taxation Administration’s directives, has established a multi‑level, coordinated tax‑economy analysis mechanism, tapping deeply into the “treasure trove” of tax‑related big data to actively support local Party and government decision‑making and the development of market entities. Wang Jun stated that tax authorities at all levels should seize the implementation of the “Opinions” as an opportunity: while further advancing collaborative governance and strengthening inter‑departmental coordination, they must also integrate the deepening application of tax‑related big data throughout the entire process of tax collection and administration reform, striving to play an even greater role in supporting macroeconomic policymaking, fostering regional economic development, and serving micro‑level market entities.
At the Ningbo Municipal Tax Service Bureau’s education base for building a sound work style and clean governance, Wang Jun commended the initiative to develop a “one bureau, one signature” brand of integrity and to jointly foster achievements in廉政 culture. He emphasized the need to uphold strict oversight combined with genuine care, make effective use of the “four forms” of disciplinary action, stay closely aligned with the realities of tax administration, and vigorously advance pilot reforms of the discipline inspection and supervision system within the tax sector as well as the construction of an integrated, comprehensive oversight framework. He stressed that fulfilling the responsibility for Party self‑governance must be regarded as the most fundamental political commitment, and that comprehensively strengthening Party self‑discipline should be planned, deployed, inspected, and assessed in tandem with routine business operations. By sharing responsibilities and coordinating efforts across all levels, we must strive to create a favorable environment in which everyone understands, clarifies, fulfills, and rigorously carries out their duties.
Wang Jun inspected the Party Members’ Home and the Tax Culture Corridor at the Ningbo Municipal Tax Service Bureau, and carefully viewed the photography exhibition celebrating the 100th anniversary of the founding of the Communist Party of China, featuring works created by retired veteran cadres of the bureau. He stated that, looking back on the Party’s century-long history, placing political development first and consistently upholding and strengthening the Party’s leadership have been fundamental lessons repeatedly validated through the course of China’s revolution, construction, and reform and opening-up. The national tax system must further consolidate the ideological foundation of “building strong political organs and leading the vanguard,” always taking the Party’s political development as the overarching principle, continuously enhancing its political judgment, political comprehension, and political execution capabilities, and steadily improving the mechanism for leading the workforce—“vertical integration and horizontal coordination to strengthen Party building,” “performance management to strengthen leadership teams,” “digital personnel management to oversee cadres,” “talent programs to cultivate outstanding individuals,” and “strict yet compassionate governance to invigorate the grassroots.” By adopting an even more robust and pragmatic work style, we will ensure a solid start to tax work during the 14th Five-Year Plan period and mark the centenary of the Party with outstanding achievements.

Litigation & Arbitration

Notice of the General Office of the China Banking and Insurance Regulatory Commission on Standardizing Insurance Companies’ Participation in Pilot Services under the Long-Term Care Insurance System
General Office of the China Banking and Insurance Regulatory Commission
Notice of the General Office of the China Banking and Insurance Regulatory Commission on Standardizing Insurance Companies’ Participation in Pilot Services under the Long-Term Care Insurance System
CBIRC Office Document No. 65 [2021]
To further promote the insurance industry in effectively carrying out pilot services under the long-term care insurance system, standardize the business and service practices of insurance companies, and earnestly safeguard the legitimate rights and interests of insured persons, with the approval of the China Banking and Insurance Regulatory Commission, the following matters are hereby notified:
I. Actively support public welfare and social security. Encourage insurance companies to leverage market mechanisms, actively engage in social governance, fulfill their social responsibilities, enhance the efficiency of public service delivery, reduce institutional operating costs, and strengthen the sense of gain and well-being among insured individuals.
II. Enhancing Professional Service Capabilities. Insurance companies shall, in accordance with the operational requirements for long-term health insurance, refine their organizational structure, improve their institutional framework, and strengthen their staffing of specialized personnel. They must possess experience in administering basic medical insurance or undertaking critical illness insurance, as well as the capacity to provide professional services in the project’s location, maintain adequate solvency, and ensure sound corporate governance.
III. Standardizing Project Bidding Management. In principle, insurance companies participating in long-term care insurance project bids shall designate their branch offices at or above the prefecture-level as the bidders, and their bid documents must be reviewed by the head office and accompanied by an authorization letter. When undertaking long-term care insurance projects, insurance companies must also obtain actuarial opinions and legal opinions from their head office. Bidders shall submit a draft bidding report to the local branch of the China Banking and Insurance Regulatory Commission no later than seven working days prior to the bid submission.
IV. Strengthening Operational Risk Management. Insurance companies undertaking long-term care insurance programs shall reinforce business risk management, standardize product administration and retrospective analysis, prioritize the accumulation of empirical data, enhance operational performance analysis, maintain separate accounting for long-term care insurance operations, conduct internal audits effectively, and clearly stipulate in contracts the establishment of a risk‑adjustment mechanism to ensure the sustainability of services.
V. Enhance Information System Development. Insurance companies should establish information systems that cover the entire business process, progressively promote interoperability and information sharing with relevant platforms of medical insurance authorities, elderly care institutions, and healthcare facilities, strengthen the management and maintenance of these systems, and leverage technological tools to effectively improve the efficiency of management and service delivery.
VI. Emphasizing the Management of Long-Term Care Institutions. Insurance companies should, in light of the actual care needs of insured individuals, effectively carry out tasks such as selecting care service providers, supervising service quality, conducting routine inspections and audits, and implementing performance assessments. They should also actively participate in building systems for training care personnel and fostering integrity, and urge service providers to strengthen the management of their care staff, thereby effectively improving the quality of long-term care services.
VII. Strengthening the Responsibilities of Market Entities. Insurance companies shall enhance the management of long-term care insurance services, standardize business processes, intensify supervision and inspection, safeguard the information security of insured individuals, and improve their internal accountability mechanisms, holding accountable any institutions or personnel found to have deficiencies. Insurance companies and their branches shall, by March 31 each year, submit to the China Banking and Insurance Regulatory Commission and its local offices a report on the operational status of their long-term care insurance programs for the preceding year.
VIII. Strengthen Daily Supervision. The China Banking and Insurance Regulatory Commission and its local branches shall intensify oversight of insurance companies’ business operations and service practices, uphold market order, and safeguard the legitimate rights and interests of insured individuals. Priority attention will be given to investigating and addressing the following issues: falsification and deception in the bidding process; malicious price‑cutting competition; misappropriation, withholding, or embezzlement of long-term care insurance funds; offering benefits beyond those stipulated in insurance contracts; severe inadequacy of service capacity or poor service quality; unilateral early termination of contracts during the policy term; disclosure of insured individuals’ personal information; and any other circumstances that seriously disrupt the normal operation of the program.
9. Leverage the role of industry associations. Support industry associations in participating in the development of long-term care service specifications and standards, and explore the establishment of a service evaluation system for care service providers. Encourage the creation of platforms for exchanging information on long-term care insurance services, facilitate resource sharing, and enhance the overall efficiency of industry‑wide services.
General Office of the China Banking and Insurance Regulatory Commission
May 25, 2021
Notice of the Ministry of Justice on Issuing the “Opinions on Optimizing Notarization Services to Better Benefit Enterprises and Facilitate the Public”
Ministry of Justice
Notice of the Ministry of Justice on Issuing the “Opinions on Optimizing Notarization Services to Better Benefit Enterprises and Facilitate the Public”
Sifa [2021] No. 2
To the Justice Departments (Bureaus) of all provinces, autonomous regions, and municipalities directly under the central government, and to the Justice Bureau of the Xinjiang Production and Construction Corps:
The “Opinions on Optimizing Notarization Services to Better Support Businesses and Facilitate the Public” have been approved by the State Council and are hereby issued. Please, in light of your specific circumstances, ensure their thorough implementation.
Ministry of Justice
May 28, 2021
Opinions on Optimizing Notarization Services to Better Support Businesses and Serve the Public
Notarization is an essential component of public services. Optimizing notarization services is a key measure for deepening the “delegation, regulation, and service” reform and fostering a market‑oriented, law‑based, and internationally competitive business environment. It is of great significance for invigorating market entities, facilitating people’s daily lives, and promoting high‑quality economic and social development. To implement the requirements of the “delegation, regulation, and service” reform and further strengthen institutional frameworks, refine mechanisms, and enhance notarization services in ways that better serve businesses and the public, the following recommendations are hereby put forward.
I. General Requirements
(1) Guiding Principles. Guided by Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era, we will comprehensively implement the spirit of the 19th National Congress of the Communist Party of China and the Second, Third, Fourth, and Fifth Plenary Sessions of the 19th CPC Central Committee; deeply study and apply Xi Jinping’s Thought on the Rule of Law; adhere to a people-centered development philosophy; deepen inter‑departmental coordination; strengthen innovation‑driven approaches; and optimize resource allocation. By making comprehensive use of measures such as notification and commitment, information sharing, and online services, we will continuously improve and refine the institutional framework and service mechanisms for notarization that benefit businesses and facilitate the public, thereby promoting an overall enhancement of notarization service capacity and quality.
(II) Objectives. By the end of 2021, the systems of notarization document‑submission checklists, one‑stop notification, and commitment‑based notification will have been widely implemented; the scope of regional restrictions on notarization practice will be progressively relaxed to the provincial level, and the longstanding issues of difficulty, complexity, and slowness in notarization procedures will have been markedly improved. By 2025, the environment for notarization development will be further optimized; the number of notarization services available through inter‑provincial one‑stop processing and fully online handling will increase significantly; the system of notarization services that supports businesses and benefits the public will be more comprehensive; inter‑departmental coordination mechanisms will be more robust; the problems of difficulty, complexity, and slowness in notarization will be essentially resolved; the capacity to deliver notarization services will be substantially strengthened; and both the quality of notarization services and public satisfaction will see marked improvements.
II. Standardizing and Streamlining Notarization Documentation Requirements
(3) Fully implement list‑based management of notarization documentation. Resolutely eliminate any proof requirements that lack a clear legal or regulatory basis, or are not authorized by State Council decisions, and refrain from requiring parties to submit duplicate documents whenever such information can be verified through valid personal identification or inter‑departmental data sharing. This will put an end to cyclical and unnecessary proof‑seeking. The Ministry of Justice and the China Notary Association shall compile lists of required documents for high‑frequency notarization matters involving clearly defined legal relationships and straightforward facts, publicly disclose these lists by the end of August 2021, and make timely, dynamic adjustments as needed.
(4) Implement the one-time notification system. Notary institutions must clearly and comprehensively inform parties, in a single instance, of the conditions, procedures, time limits for notarization, as well as the documents required, and the channels and methods for obtaining such documents, thereby reducing on-site waiting times and the number of trips to the notary institution. Judicial administrative organs at all levels and local notary associations shall strengthen oversight and enforcement to ensure effective implementation.
(5) Explore the implementation of a notification-and-commitment system for notarization‑required documents. In line with the principles of facilitating business operations and serving the public, selectively adopt this system for notarization matters that are closely related to enterprises and the public’s daily life and production, are frequently used, or are difficult to obtain. As stipulated, enterprises and the public will no longer be required to submit supporting documents; the scope of such matters shall be determined by the provincial judicial administrative authorities and publicly announced by the end of 2021. The Ministry of Justice, in coordination with relevant departments, will integrate notarization into the social credit system, recording instances of enterprises and individuals submitting false materials or making untrue commitments in their credit records, and sharing such information with relevant authorities and making it publicly available in accordance with laws and regulations. Relevant entities shall be prohibited from re‑applying the notification-and-commitment system for notarization‑required documents.
III. Enhancing Notarial Service Capabilities
(6) Relax restrictions on the geographic scope of notarial practice. In accordance with the principles of categorized advancement, phased implementation, and orderly adjustment, by the end of 2021, the geographic scope for notarial services involving straightforward legal relationships will be expanded to the provincial level, thereby promoting a more balanced allocation of notarial resources, enabling the public to access high-quality services and obtain notarization conveniently nearby, and facilitating the “province-wide handling” and “inter-provincial handling” of an increasing number of notarial matters.
(7) Ensure balanced allocation of service resources. Strengthen targeted support for remote areas and notary institutions with limited capacity, and encourage county-level notary offices to establish a presence at grassroots public legal service centers (stations). Through video notarization, mobile on-site services, and scheduled appointment‑based services, enable the public to obtain notarial services conveniently close to home. Scientifically define the scope of notarial public‑interest services, and encourage notary institutions to provide pro bono legal assistance to the elderly, minors, persons with disabilities, rural migrant workers, and other groups facing financial hardship. For parties who meet the criteria for legal aid, reduce or waive notarial fees in accordance with applicable regulations. Actively explore the notarization of advance care planning agreements; notary institutions shall not disclose the contents of such agreements to any third party other than the contracting parties, rigorously verify the true identity and genuine intent of applicants seeking notarization involving real estate related to elderly persons, and prohibit the issuance of comprehensive power‑of‑attorney notarizations that involve the disposition of real property.
(8) Continue to deepen the “at most one visit” reform. By the end of June 2021, all localities shall conduct a follow-up review of the “at most one visit” reform in the notarization sector. For notarization matters such as powers of attorney and declarations where the legal relationships are clear, the facts are well-established, and there is no dispute, provided that the applicant submits complete and authentic application materials that meet the statutory requirements for acceptance, such matters shall, in principle, be fully included within the scope of the “at most one visit” reform.
(9) Enhance the efficiency of front‑office services. Notary institutions shall prominently display at their service counters the procedures for handling notarization, fee items and rates, service offerings, and contact information for oversight; they shall also install user‑friendly signage and set up consultation desks, implement a “first‑contact responsibility” system, and assign notaries who possess high professional competence, strong work capabilities, and a courteous attitude to handle in‑person inquiries and consultations. Furthermore, they should strengthen training on service protocols, etiquette standards, polite language, and the proper use of equipment to improve overall service delivery. Notary institutions are required to provide convenient facilities and age‑appropriate amenities; where feasible, they should offer additional conveniences such as umbrellas, internet access, and printing or photocopying services.
(10) Optimize notarization services for businesses. Fully leverage the role of notarization in supporting economic and social development, providing enterprises with timely and efficient legal notarization services. In response to the challenges faced by small, medium, and micro-sized enterprises—such as expanding access to financing, improving cash flow, and managing debt repayment—effectively implement the business‑focused “green channel,” establish dedicated service windows, and assign notaries to provide end-to-end, one‑on‑one support, ensuring same-day acceptance, prompt processing, and rapid issuance of certificates.
(11) Enhance measures to facilitate public services. Encourage notary institutions to offer appointment-based service, on‑call duty during holidays, extended operating hours, and agency‑handling services. While strictly adhering to established procedures, shorten the processing time for notarization; for matters involving straightforward legal relationships, clear facts, and sufficient supporting documentation, issue certificates on the same day. Strive to build a user‑friendly public legal service platform, explore establishing joint service counters with departments such as real estate registration, housing transaction management, social security, and finance, and adopt a single form to handle notarization alongside related administrative services.
IV. Promoting the Application of Notarization Informatization and Information Sharing
(12) Accelerate the advancement of data sharing. Judicial administrative organs shall intensify communication and coordination to ensure effective joint development and sharing of information between notary institutions and the departments that use such information. Relying on the National Integrated Government Services Platform and the National Data Sharing and Exchange Platform, they should promote the sharing and online verification of data required for notarization—such as basic population information, marriage records, adoption records, real estate registration, property development, housing transactions, housing rentals, housing provident fund details, and enterprise registration—thereby enhancing the completeness, timeliness, and accuracy of the data. A rapid verification mechanism for questionable information shall be established: when handling cases, if a notary institution has doubts about shared information or identifies obvious errors, it shall promptly report and seek verification from the providing department. During the verification process, if the applicant has already submitted lawful and valid supporting documents, the notary institution shall proceed in accordance with established procedures and may not refuse, shirk responsibility, or require the applicant to independently undertake procedures to correct the information.
(13) Accelerate internal inter‑agency verification within the notary sector and the application of data across user departments. Improve and refine the industry’s internal inquiry and verification mechanisms: the All China Notary Association will establish a unified electronic notarial certificate inquiry system, and the National Notary Administration Information System will add functionality to enable cross‑notary‑office inquiries and verifications. Expand the scope of electronic notarial certificate integration with user departments; by the end of 2021, most notary offices will be connected to courts, arbitration bodies, housing and urban–rural development authorities, housing provident fund agencies, real estate registration authorities, and other relevant departments or institutions for sending, querying, and interfacing. By 2022, all notary offices will have completed such integrations. Fully leverage technologies such as blockchain and digital anti‑counterfeiting measures to diversify methods for authenticating notarial certificates, deter the issuance of forged documents, and actively cooperate with competent authorities in investigating and prosecuting notarization fraud in accordance with the law.
(14) Promote the adoption of online notarization service models. Integrate and leverage existing mobile application portals to enhance the quality of online notarization services, and connect these services to the National Integrated Government Services Platform, enabling parties to complete relevant application procedures online. Accelerate the implementation of end-to-end online processing—“one-stop online service”—for high-frequency notarization matters such as legal professional qualification certificates, certification of conformity between translations and originals, academic degree and diploma certificates, and driver’s licenses. Further refine functions including identity verification and comparison, electronic signatures, online questioning, and online review, and ensure that all stages—from application and acceptance to examination, payment, issuance, and delivery—are conducted entirely online. Extend the use of remote video notarization to remote areas and designated locations identified by judicial administrative authorities, and steadily and orderly advance pilot programs for overseas remote video notarization in cooperation between Chinese embassies and consulates (including Chinese visa application centers) and domestic notary institutions.
V. Strengthening Supervision and Management of the Notary Industry
(15) Strengthen public‑interest services. Judicial administrative organs and local notary associations shall incorporate notaries’ provision of pro bono legal services into their performance‑evaluation criteria. Pro bono legal service activities and related competencies shall be designated as key components of notary professional training, and the reform of the notary professional title system shall be deepened, with participation in pro bono legal services serving as one of the assessment criteria for title evaluation.
(16) Strengthen oversight of professional practice. Improve the system for inspecting notarial activities, implement “double-random, one-public” regulatory measures, and conduct lawful inspections of institutional and personnel qualifications, notarial archives, notarial fees, and accounting records. Intensify supervision over key matters that directly affect the public’s vital interests, such as wills, inheritance, and notarization of documents endowed with compulsory enforcement power, strictly fulfilling duties of review and verification to prevent the issuance of notarial certificates or enforcement certificates based on false evidence, thereby safeguarding the rights and interests of the people. In accordance with laws and regulations, impose administrative penalties and industry‑specific disciplinary measures on notaries engaging in illegal or non‑compliant professional conduct. Support notary associations in exercising self‑regulation, fulfilling their statutory and charter‑based responsibilities for standardizing professional practice, providing education and training, and other related functions.
(17) Strengthen quality and service oversight. Prioritize the enhancement of notarization quality by routinely conducting警示教育 (educational warnings), quality inspections and assessments, and follow-up on corrective measures. Regularly organize special campaigns to rectify issues within the notary sector, vigorously addressing pressing public concerns such as the difficulty of obtaining a notarial certificate, “number‑limited notarizations,” unauthorized fee charging, and poor service—characterized by barriers to entry, cumbersome procedures, and unsatisfactory attitudes. Implement a system for holding practitioners accountable for professional misconduct and increase the costs of violations. Put in place a “positive–negative feedback” mechanism for notarial legal services, employing tools such as evaluation terminals or QR codes at service counters and “on‑the‑spot evaluations” at the conclusion of cases, to proactively solicit and accept oversight from parties involved either in stages or in a single instance. Publicly disclose the results of these evaluations to promote continuous improvement in service quality.
VI. Strengthening Organizational Leadership
(18) Strengthen the implementation of responsibilities. Judicial administrative organs at the provincial, autonomous region, and municipal levels shall, in light of local conditions, adopt more targeted measures, formulate specific implementation plans, set clear timetables and roadmaps, and ensure that responsibilities are officely assigned at every level, so as to guarantee the effective execution of all initiatives aimed at optimizing notarization services. They should keep complaint and reporting channels open and, in accordance with relevant regulations, conduct oversight and inspection of the progress and outcomes of notarization reform and service improvements within their respective jurisdictions. Notary institutions and notaries shall conscientiously accept supervision from all quarters.
(19) Continue to deepen reform. Judicial administrative organs at all levels must place the reform of the notarization system high on their agenda, tailor implementation to local conditions, and creatively ensure the effective execution of all reform tasks, resolutely bridging the “last mile.” Actively implement policies for reforming notary institutions under the public‑service system, promote the standardized development of cooperative‑type notary institutions, and advance notarization reform in greater depth. By strengthening institutional support, enhance the attractiveness of the notarization sector and boost the intrinsic motivation of practitioners, ensuring that reform more precisely aligns with the needs of development, the expectations of the grassroots, and the aspirations of the people.
(20) Strengthen publicity and guidance. Judicial administrative organs at all levels and local notary associations should be adept at identifying and cultivating innovative practices and exemplary experiences in grassroots notary work, and replicating and promoting advanced models that enhance service delivery. By making comprehensive use of newspapers, radio, television, the internet, and other media, they should publicize the legal framework and procedural rules governing notarization, highlight best practices, case studies, and tangible results demonstrating how notarization supports economic development, social governance, and the safeguarding of people’s livelihoods, and tell compelling stories about notarization. This will help ensure that all sectors of society are informed about and understand notarization, recognize its value as a service, and foster a favorable environment for the standardized development, reform, and advancement of the notary sector.

 
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