JC Master Legal News Issue 1053

Key Takeaways for This Issue

Hong Kong Exchanges and Clearing: The scope of eligible stocks under the Shanghai–Shenzhen–Hong Kong Stock Connect will be further expanded starting March 13.
Effective March 13, 2023, the scope of eligible stocks under the Stock Connect programs will be further expanded, with shares of major foreign companies listed in Hong Kong that meet the relevant criteria now included as eligible securities under the Hong Kong Stock Connect. In addition, the eligible stock universe for both the Shanghai Stock Connect and the Shenzhen Stock Connect will be broadened to encompass constituent stocks of the SSE A‑Share Index or the SZSE Composite Index that satisfy certain conditions.
Hainan Province Launches a Pilot Program for QFLP Balance Management
The Hainan Provincial Local Financial Regulatory Bureau, together with the Hainan Branch of the State Administration of Foreign Exchange and the Hainan Provincial Market Supervision Administration, has issued the “Hainan Province Measures for Piloting the Balance Management System for Qualified Foreign Limited Partners (QFLP),” which was publicly released on March 1 and took effect on January 9, 2023.
The State Taxation Administration has issued a notice on the launch of the second batch of measures under the 2023 “Spring Breeze Action for Convenient Tax Services.”
In accordance with the “Opinions of the State Taxation Administration on Launching the 2023 ‘Spring Breeze Action for Convenient Tax Services’” (Tax General Notice on Service [2023] No. 1), the State Taxation Administration, in response to the evolving needs of taxpayers and payers, has introduced a second batch of 25 follow-up measures to further facilitate tax and fee payment, thereby continuing to contribute to invigorating market entities, upholding a law-based and fair tax environment, and promoting high-quality development.
The Supreme People’s Procuratorate, the Ministry of Justice, and the All China Lawyers Association have jointly issued the “Ten Opinions on Lawfully Safeguarding Lawyers’ Practice Rights.”
The Supreme People’s Procuratorate, the Ministry of Justice, and the All China Lawyers Association have jointly issued the “Ten Opinions on Lawfully Safeguarding Lawyers’ Practice Rights,” calling for the lawful protection of lawyers’ practice rights through measures such as strengthening the development of platforms for receiving lawyers.

Finance & Capital Markets
Hong Kong Exchanges and Clearing: The scope of eligible stocks under the Shanghai–Shenzhen–Hong Kong Stock Connect will be further expanded starting March 13.
The Hong Kong Exchanges and Clearing announced on the 3rd that, effective March 13, 2023, the scope of eligible stocks under the Stock Connect programs will be further expanded. Shares of major foreign companies listed in Hong Kong that meet the relevant criteria will be included in the Stock Connect eligible stock universe. In addition, the eligible stock pools for Shanghai Stock Connect and Shenzhen Stock Connect will also be broadened to encompass constituent stocks of the SSE A‑Share Index or the SZSE Composite Index that satisfy certain conditions.
Hong Kong Exchanges and Clearing Group Chief Executive Officer Charles Li said, “The simultaneous expansion of the eligible stock universe under the Shanghai–Shenzhen–Hong Kong Stock Connect programs is welcome news for both markets and investors. This marks another significant milestone in the ongoing evolution and refinement of our connectivity mechanisms, and it is the result of close collaboration and meticulous preparation with our mainland partners and the regulatory authorities on both sides.”
He stated that this year marks a significant enhancement of the mutual market access mechanisms, and the Hong Kong Exchanges and Clearing will continue to work in concert with all market participants to further refine and expand these mechanisms, bolster the attractiveness of both the Hong Kong and mainland Chinese markets, and strengthen connectivity between mainland China and the rest of the world.

2022 Performance of STAR Market Companies: 70% Reported Revenue Growth, Over 80% Achieved Profitability
The 2022 financial performance overview of the STAR Market has been released. As of February 28, all 507 companies listed on the STAR Market had disclosed their 2022 results (or earnings forecasts). Among them, 504 reported preliminary financial statements, two released annual reports, and one issued an earnings forecast.
Overall, STAR Market–listed companies posted steady growth in performance, with total operating revenue surpassing RMB 1 trillion for the first time and net profit exceeding RMB 100 billion for the first time. Among them, 70% of companies reported year-on-year increases in operating revenue, more than 80% turned a profit, and nearly 50% saw year-on-year growth in net profit attributable to shareholders.
Experts indicate that, based on the current outlook, the STAR Market as a whole is expected to post growth in 2022.
Overall performance is on an upward trend.
On the evening of the 24th, Shengmei Shanghai released its 2022 annual report, officially kicking off the disclosure season for 2022 reports on the STAR Market. Last year, Shengmei Shanghai posted revenue of RMB 2.873 billion, up 77.25% year over year, and net profit attributable to shareholders of RMB 668 million, a year-on-year increase of 151.08%. On the evening of February 27, Weisheng Information disclosed its annual report, reporting 2022 operating revenue of RMB 2.004 billion and net profit of RMB 400 million, up 9.75% and 17.20%, respectively, compared with the previous year.
Among the two companies that have so far disclosed their annual reports, both posted year-on-year growth in both revenue and net profit last year, with combined operating revenue of RMB 4.877 billion and combined net profit of RMB 1.069 billion—up 41.50% and 75.85%, respectively.
Additionally, according to data from Tonghuashun iFinD, the 504 STAR Market companies that have disclosed preliminary financial results collectively reported total operating revenue of RMB 1.2 trillion last year, up 29.3% year over year, and net profit of RMB 114.395 billion, up 8.05% year over year. Among them, Ailisi posted the highest growth rate in net profit.
According to preliminary performance reports, nine companies that were unprofitable at the time of their IPOs—including Shanghai Yizhong and Hu Silicon Industry—are expected to post positive net profits both before and after deducting non-recurring items in 2022. Their stock abbreviations will be delisted from the “U” designation following the release of their annual reports, bringing the total number of previously unprofitable companies on the STAR Market to achieve this milestone to 19.
From an industry perspective, among the companies that have disclosed preliminary financial results, power equipment and machinery offices posted particularly strong performance. The 49 power equipment companies collectively reported a net profit of RMB 43.674 billion, up 106.05% year over year; of these, 34 saw year-on-year growth in net profit, accounting for 69.39%.
“The power equipment sector is primarily focused on new‑energy vehicle batteries and the photovoltaic industry chain,” said Chen Xingyu, a strategy analyst at China Merchants Securities. In 2022, newly installed solar capacity reached approximately 86.4 GW, up about 57% year over year, while sales of new‑energy vehicles totaled 6.887 million units, a year‑on‑year increase of 93.4%. Strong downstream demand throughout the year directly boosted upstream demand for power‑equipment products, serving as the main driver behind the sector’s robust performance.
In addition, 79 machinery‑equipment companies collectively reported a net profit of RMB 17.749 billion, up 10.69% year over year; among them, 49 saw year‑on‑year growth in net profit, accounting for 62.03%. “The machinery‑equipment sector has likewise benefited from accelerating installation rates in the photovoltaic and wind‑power sectors, with sustained strong demand for high‑end PV and wind‑energy equipment. Moreover, in the automation‑equipment segment, the domestic substitution rate for industrial robots has risen markedly, and annual exports of construction machinery have once again set a new record, driving rapid earnings growth across related companies,” said Chen Xingyu.
“The listed companies in the power‑equipment and machinery sectors on the STAR Market are predominantly tied to the new‑energy industry. In 2022, sales of new‑energy vehicles and photovoltaic power generation both posted robust growth, driving strong overall sector momentum and solid profitability,” said Zhou Jianhua, a strategy analyst at Zhongyuan Securities.

This year, China aims to have more than 80,000 specialized, refined, distinctive, and innovative small and medium-sized enterprises.
At a series of thematic press conferences titled “Authoritative Departments Discuss the Start of the Year” held on March 1, the State Council Information Office stated that this year China will vigorously implement a tiered cultivation program for high-quality enterprises, aiming to increase the number of specialized, refined, distinctive, and innovative SMEs nationwide to over 80,000 and to foster approximately 100 industry‑specific clusters of SMEs.
At the conference, Minister of Industry and Information Technology Jin Zhuanglong stated that in 2022, China saw an average of 23,800 new enterprises established each day, with the total number of small, medium, and micro enterprises exceeding 52 million. Meanwhile, the operating revenue of industrial SMEs above designated size surpassed RMB 80 trillion. A large number of specialized, refined, distinctive, and innovative enterprises have emerged as standout examples of SME development. “These companies have deeply cultivated and meticulously honed their expertise in fundamental industrial sectors, fully demonstrating the hallmarks of specialization, refinement, distinctiveness, and innovation,” said Jin Zhuanglong.
Jin Zhuanglong stated that the Ministry of Industry and Information Technology will uphold the dual priorities of regulation and service, and simultaneously advance both support and development. It will ensure the effective implementation of policies designed to benefit enterprises, helping small and medium-sized enterprises alleviate their difficulties. The ministry will intensify efforts to nurture these businesses, improve the service system, promote industry–finance collaboration, and make every effort to drive high-quality growth among SMEs.
Data show that China has cultivated more than 70,000 specialized, refined, distinctive, and innovative SMEs, including 8,997 “Little Giant” enterprises. Among newly listed companies last year, specialized, refined, distinctive, and innovative SMEs accounted for 59%.

The “Action Plan of the Shanghai Stock Exchange to Further Advance ‘Open Review, Open Supervision, and Open Services’” has been officially released.
To thoroughly study and implement the spirit of the 20th National Congress of the Communist Party of China, earnestly carry out the guiding principles of the Central Economic Work Conference, the Second Plenary Session of the 20th CPC Central Commission for Discipline Inspection, and the work arrangements set forth at the CSRC system’s work conference, the Shanghai Stock Exchange has formulated the “Action Plan for Further Advancing the ‘Open‑Door Approach to Review, Regulation, and Service’” (hereinafter referred to as the “Three‑Open” Action Plan). This plan comprises 12 specific measures across three key areas, aiming to transform work styles through openness, enhance transparency by embracing openness, and improve service quality through open practices, thereby continuously building a service‑oriented exchange and better supporting high‑quality development.
In the area of “open-door review,” first, we are clarifying standards and continuously promoting transparent exercise of authority. By issuing operational guidelines and handbooks and organizing training sessions, we are steadily enhancing the transparency of review criteria. Second, we are facilitating consultations to effectively meet the communication needs of market entities. We have streamlined consultation channels before submission, during the review process, and after meetings, while elevating the level of consultation services provided. Third, we are removing obstacles to ensure seamless information flow in the final stage of the open‑door review process. Following a company’s project submission, we promptly send an “Initiative Letter for Jointly Advancing Open‑Door Review” to key personnel—including chairpersons, general managers, and board secretaries—detailing the review procedures and contact information, and clearly outlining integrity and ethical standards. Fourth, we are broadening participation to enable more market entities to engage directly. We are further refining our business‑consultation mechanisms and expanding the range of stakeholders who can participate in pre‑submission consultations.
In terms of “open‑door regulation,” first, we are ramping up publicity and outreach by consistently disseminating regulatory updates and conducting training. We have established a “Regulatory Updates” section in the listed‑company business management system and issued a “Quick Guide to Commonly Used Rules” for listed companies. Second, we are fostering open communication by streamlining channels for engaging with market participants. We hold weekly “Department Head Reception Days” for listed companies and organize regular regulatory briefings for members. Third, we place a strong emphasis on research, proactively soliciting market feedback to enhance the quality and effectiveness of regulation. We continue to conduct field visits, surveys, and roundtable discussions with various market stakeholders, coordinating efforts to address the pressing concerns and challenges faced by listed companies. Fourth, we are strengthening coordination to elevate the level of collaborative regulatory oversight. We are intensifying dialogue and cooperation with local governments and securities regulatory authorities, and regularly sharing updates on measures to improve the quality of listed companies.
In the area of “open‑door service,” first, we are building a strong brand and continuously advancing the development of a comprehensive, end‑to‑end service system across all product lines. We have launched the “SSE Capital Market Service Week” in all provinces, autonomous regions, and municipalities directly under the central government, offering integrated services covering equities, bonds, public REITs, funds, derivatives, and investor education. Second, we are enhancing user experience by streamlining and consolidating access channels. We have upgraded the “One‑Stop Online Platform” and accelerated the integration of our service hotlines. Third, we have established a dedicated section—adding a “Three‑Open Doors” public notice board—to address information‑access challenges. A prominent “Three‑Open Doors” notice column has been placed on the SSE’s official website and the homepage of its mobile app. Fourth, we are strengthening oversight by tightening regulatory controls over the implementation of the “Three‑Open Doors” initiative. Regular monitoring and evaluations are conducted to assess the service attitude and quality of front‑line staff.
Hainan Province Launches a Pilot Program for QFLP Balance Management
The Hainan Provincial Local Financial Regulatory Bureau, together with the Hainan Branch of the State Administration of Foreign Exchange and the Hainan Provincial Market Supervision Administration, has issued the “Hainan Province Measures for Piloting the Balance Management System for Qualified Foreign Limited Partners (QFLP),” which was publicly released on March 1 and took effect on January 9, 2023.
The Measures comprise six chapters and twenty-nine articles, covering general provisions, pilot operations, foreign exchange registration, fund remittance, and other regulatory matters. The QFLP balance‑management pilot measures are being advanced in a prudent and orderly manner under the guidance of the State Administration of Foreign Exchange. At present, the pilot area is the Yangpu Economic Development Zone; should the State Administration of Foreign Exchange uniformly expand the pilot scope, the designated pilot areas will be adjusted in accordance with relevant regulations. Pilot fund management entities may adopt organizational forms such as corporate or partnership structures and register in Hainan Province. Pilot funds may also adopt organizational forms such as corporate or partnership structures and register within the pilot areas in Hainan Province.

Commercial & Corporate
National Development and Reform Commission: It is necessary to establish a financial risk prevention and control mechanism and enhance the sustainability of loan disbursements to the manufacturing sector.
Recently, the Department of Finance and Capital Markets of the National Development and Reform Commission convened a training session and on-site meeting in Yantai, Shandong Province, aimed at expanding the issuance of medium- and long-term loans to the manufacturing sector and enhancing financing monitoring for small, medium, and micro enterprises.
The meeting called for all parties to conduct thorough fact-finding, formulate effective measures, and strive to usher in a new phase in expanding medium- and long-term manufacturing loans in 2023. It emphasized the need to continue promoting project proposals and addressing information asymmetry between banks and enterprises. Efforts should be made to explore the establishment of local government credit-enhancement mechanisms, encouraging local governments to adopt measures commensurate with their capacities and leveraging the leverage effect of fiscal funds. A mechanism for maintaining a pool of eligible medium- and long-term manufacturing loan projects should be put in place to stimulate manufacturing investment through organized project development and to facilitate the industrial transformation and upgrading of regions. In addition, a financial risk‑prevention and control framework must be established to enhance the sustainability of manufacturing loan disbursements. The meeting also outlined plans to further strengthen monitoring of financing for small, medium, and micro enterprises and to better apply the results of such efforts.

China’s Ministry of Industry and Information Technology: Fully advance research and development of 6G technology.
On March 1, at a press conference held by the State Council Information Office, Minister of Industry and Information Technology Jin Zhuanglong stated that China will accelerate the development of cutting-edge fields such as humanoid robotics, the metaverse, and quantum technologies, while comprehensively advancing research and development in 6G technology.
Speaking on the modern industrial system, Jin Zhuanglong stated that it is essential to proactively plan for future industries. These industries represent a crucial lever for seizing the opportunities presented by the new round of scientific and technological revolution and industrial transformation, thereby driving leading‑edge development.
The Ministry of Industry and Information Technology will develop an action plan for the development of future industries, accelerate the deployment of cutting-edge fields such as humanoid robotics, the metaverse, and quantum technologies, and comprehensively advance research and development of 6G technologies. At the same time, it will encourage local governments to take the lead in piloting initiatives and expedite the rollout of future‑oriented industries.
Regarding 6G, Jin Zhuanglong stated that the Ministry of Industry and Information Technology has continuously drawn on the lessons learned from 5G development, supported the industry in establishing the IMT‑2030 (6G) Working Group, and created a platform for industry, research institutions, and basic network operators to foster collaboration among academia, industry, research, and application. The ministry is also strengthening international cooperation and exchanges and accelerating technological R&D.
The press conference also provided an overview of China’s 5G network deployment. According to the briefing, China has built the world’s largest and most technologically advanced 5G network, with over 2.31 million base stations covering all prefecture-level cities and urban areas of every county-level city nationwide. As applications and infrastructure continue to mature, the 5G network’s capacity has steadily improved, playing a pivotal role in fostering a complete industrial chain that spans systems, chips, and terminals.
During the 14th Five-Year Plan period, China will continue to deepen and expand 5G network coverage, vigorously promote the integration of 5G technologies and application outcomes across all sectors of the economy and society, and, in particular, advance the deep convergence of “5G + Industrial Internet” with the manufacturing industry.

In February, new-home prices in 100 Chinese cities ended a seven-month streak of declines.
Data released by the China Index Academy on March 1 show that in February 2023, the average price of newly built residential properties in 100 cities was RMB 16,174 per square meter, unchanged from the previous month, ending a seven-month streak of declines that had persisted since July 2022.
During the month, the month-on-month decline in secondhand home prices across 100 cities narrowed significantly. According to data from the agency, the average price of secondhand residential properties in these 100 cities stood at RMB 15,856 per square meter in February, down 0.01% from the previous month—a decrease that was 0.1 percentage point narrower than in January. Among the 100 cities, a total of 34 saw both new‑ and secondhand home prices fall on a month‑over‑month basis, 15 fewer than the previous month.
Xu Yuejin, Deputy Director of Research at the Index Division of the China Index Academy, stated at a real estate market analysis conference held that day that, following the Spring Festival of the Year of the Rabbit, activity in the housing market has picked up, with foot traffic to new-home projects in key cities increasing. Coupled with the concentrated online registration effects in some cities, last week saw a continued rebound in transaction volume. According to statistics, from February 20 to 26, the total transaction area in key cities reached approximately 6.8 million square meters, up 25.7% week-on-week and 29.3% year-on-year.
Since the beginning of this year, residential sales in key 100 cities have shown signs of recovery. Data indicate that in January–February 2023, the average monthly sales volume of new commodity residential properties in these 100 cities edged up compared with 2022, rising 2.0% year over year, though it remains at a low level not seen since 2016. In particular, in February, the total floor area of new commodity residential sales in these 100 cities rebounded sharply, with month-on-month and year-on-year increases both approaching 50%. Analysts attribute this to the fact that the Spring Festival holidays from 2019 to 2022 all fell in February, while in 2023 the holiday occurred in January, resulting in relatively low base levels for both month-over-month and year-over-year comparisons.

MIIT: Will promptly clarify follow-up policies, including tax exemptions and reductions on the purchase of new-energy vehicles.
At the “Authoritative Departments Discuss the Start of the Year” series of thematic press conferences held by the State Council Information Office on March 1, Vice Minister of Industry and Information Technology Xin Guobin stated that in 2022, China’s new-energy vehicle industry experienced substantial growth, with annual production and sales reaching 7.058 million and 6.887 million vehicles, up 96.7% and 93.4% year on year, respectively.
To sustain this positive momentum, Xin Guobin stated that the Ministry of Industry and Information Technology will continue to intensify its efforts in areas such as technological breakthroughs, application promotion, and infrastructure development. It will accelerate research and industrialization of next-generation battery technologies, automotive chips, and vehicle‑grade operating systems, while promptly formulating and clarifying follow-up policies—such as tax exemptions on the purchase of new‑energy vehicles—to stabilize market expectations.
“Based on feedback from all quarters, industry players are highly confident about this year’s sectoral development. As the concept of green development takes deeper root, consumer satisfaction with new‑energy vehicles continues to rise. Taking these factors into account, along with production and sales trends in January and February, we project that China’s new‑energy vehicle industry will maintain a robust growth trajectory in 2023,” said Xin Guobin.

The report shows that rural e-commerce continues to lead the rural digital economy.
The recently released China Digital Rural Development Report (2022) states that in recent years, the development of rural digital infrastructure has accelerated. By the end of 2022, 5G networks had achieved coverage of all county-level urban areas, and both “broadband access in every village” and “5G coverage in every county” had been realized. Meanwhile, new business forms and models have continued to emerge in rural areas, with rural e‑commerce maintaining its position as the leading force in the rural digital economy; in 2022, nationwide online retail sales in rural areas reached RMB 2.17 trillion.
The report was guided by the Information Development Bureau of the Cyberspace Administration of China and the Market and Informationization Department of the Ministry of Agriculture and Rural Affairs, and compiled under the leadership of the Information Center of the Ministry of Agriculture and Rural Affairs. It provides a comprehensive overview of the new progress and achievements in digital‑rural development since 2021, covering eight key areas: rural digital infrastructure, smart agriculture, emerging business forms and models in rural areas, digital governance in rural communities, rural online culture, digital services benefiting rural residents, smart and green rural development, and the enabling environment for digital‑rural development. The report also piloted an assessment of the level of digital‑rural development across different regions, offering valuable reference for those driving, implementing, and researching digital‑rural initiatives.
According to the report, based on the results of the pilot assessment of digital rural development launched in 2022, smart agriculture has gained rapid momentum, with the rate of informationization in agricultural production rising to 25.4%; the effectiveness of digital governance in rural areas continues to improve, with the overall online handling rate for six categories of agriculture-related government services nationwide reaching 68.2%; and digital services benefiting the public are being steadily advanced, as the number of village-level integrated service centers providing services through information technology has increased to 483,000, achieving an administrative‑village coverage rate of 86%.

Taxation
The tax-related business environment continues to improve, bolstering the confidence of Chinese enterprises.
This year, China’s tax authorities have launched the “Spring Breeze Action for Convenient Tax Services” for the tenth consecutive year, rolling out two batches of 42 taxpayer-friendly measures to ensure the effective implementation of various tax incentives and related policies.
On the issue of benefiting from tax incentives, Ding Shiqi, General Manager of Anhui Tongling Nonferrous Metals Group Holding Co., Ltd., said: “I didn’t have to worry about it at all. In 2022, the company alone received RMB 740 million in tax benefits through the value-added tax credit refund policy, and the refund process was both swift and convenient.”
In 2022, a subsidiary of the company launched a series of new projects, including technological upgrades. Before and after the project kick-offs, the tax authorities provided tailored “one‑enterprise‑one‑policy” guidance on tax and fee incentives. According to Ding Shiqi, this helped the company eliminate any gaps in understanding tax and fee preferential policies, ensuring the smooth implementation of its projects.
In addition to the value-added tax credit refund, the tax incentive of an additional deduction for R&D expenses has also benefited many enterprises, enabling them to focus on research and development and ensuring sustained growth. At the company led by Tang Anbin, Chairman of Sichuan Dongcai Technology Group, the R&D expense additional deduction tax benefit exceeded RMB 6.4 million in 2022. To develop a particular product, the company invested five years of effort. The strong policy continuity continues to provide steady support to businesses, bolstering their confidence and expectations as they invest in innovation.
In addition to “one‑on‑one” services, Chinese tax authorities have introduced appointment‑based tax processing and remote assistance, ensuring that enterprises can promptly and fully benefit from preferential policies. Huang Le, general manager of Hunan Xiangtan Hongda Vacuum Technology Co., Ltd., said that a favorable tax‑related business environment and ongoing tax and fee incentives have enabled the company to focus on production with peace of mind. In 2022, under the guidance of the tax authorities, the company successfully claimed an additional deduction of RMB 4.5 million for R&D expenses and received a corporate income tax exemption of RMB 2.48 million as a high‑tech enterprise.
Tax incentives have played a crucial role in boosting corporate vitality and enhancing market competitiveness. Xu Jiuping, Assistant President of Sichuan University, stated that the “Spring Breeze Tax Service Initiative,” which has been carried out for ten consecutive years, has continuously improved China’s tax‑related business environment. From 2014 through the end of 2022, the State Taxation Administration introduced a total of 523 innovative service measures, while local tax authorities further refined and rolled out more than 40,000 supporting measures, steadily elevating the sophistication, intelligence, and convenience of tax and fee services.
In addition to businesses, ordinary citizens can also enjoy greater convenience in paying taxes and fees. Zhao Mingcui, an employee at the Shiquan County Post Office branch of China Post Group Corporation in Shaanxi Province, said: “In the past, when I delivered mail, I traveled to many remote villages. Some villagers told me the roads were too long and that paying a fee once was quite cumbersome. Many even asked me to help them make their payments on their behalf.” Over the past two years, tax authorities have continuously innovated their tax and fee‑service models, enabling medical insurance payments to be handled online or via mobile apps, which has saved countless people from having to make numerous trips.
As applications such as the Electronic Tax Bureau and tax‑related big data continue to evolve, “mobile‑based” and “online” services have become the primary ways for taxpayers to handle tax filing and payment. The range of “non‑contact” tax‑related services has expanded to 233 items, covering all major tax‑filing and payment procedures. According to Rong Hailou, Director of the Revenue Planning and Accounting Department of the State Taxation Administration, 99% of tax returns are now filed online, and more than 95% of taxes are paid into the treasury through electronic channels.

The State Taxation Administration has issued a notice on the continued rollout of the second batch of measures under the 2023 “Spring Breeze Action for Convenient Tax Services.”
To thoroughly study and implement the spirit of the 20th National Congress of the Communist Party of China, earnestly carry out the arrangements of the Central Economic Work Conference, and in accordance with the “Opinions of the State Taxation Administration on Launching the 2023 ‘Spring Breeze Action for Convenient Tax Services’” (Tax Total Service Issuance [2023] No. 1), the State Taxation Administration, in response to the evolving needs of taxpayers and payers, has introduced a second batch of 25 follow-up measures to further facilitate tax and fee payment, thereby continuing to contribute to invigorating market entities, upholding a law-based and fair tax environment, and promoting high-quality development. The specific measures are as follows:
I. Enhancing the Quality of Response to Public Appeals. Upholding and further developing the “Fengqiao Experience” for the new era, we have established mediation rooms and formed dedicated teams to ensure smooth channels for taxpayers and payers to voice their concerns and safeguard their rights. By fully leveraging the role of mediation, we are advancing the resolution of tax disputes at the grassroots level and addressing them in their nascent stages. We continue to strengthen the mechanism for analyzing and improving taxpayer and payer service complaints, thereby further optimizing tax filing and payment services. Guided by the “Data + Rules” approach and focusing on the needs of taxpayers and payers, we deploy multiple channels to deliver more targeted notifications of tax and fee preferential policies, continuously enhancing the precision and effectiveness of policy outreach. We are also refining the alert and reminder functions of the Individual Tax Administration System to provide taxpayers with precise guidance. In addition, we conduct user experience assessments of the system, refine relevant tax‑filing features, and elevate the overall tax‑filing experience for individual taxpayers.
II. Enhancing the Efficiency of Policy Implementation. We will optimize and refine the State Taxation Administration’s official website tax policy and regulation database to make it even easier for the public to access and understand tax policies. We will further strengthen the publicity of tax and fee policies through mass media, conducting extensive policy briefings across newspapers, websites, mobile apps, social media, and digital displays, thereby improving the timeliness and precision of policy delivery and helping market entities understand the policies, master their application, and fully benefit from them. In response to newly issued tax and fee policies, we will promptly produce engaging multimedia materials—such as infographics, animations, and short videos—to facilitate public comprehension, and leverage platforms like WeChat, Weibo, and Douyin to organize online relay‑style campaigns, boosting both awareness and outreach. Through online channels, we will timely disseminate industry‑specific tax policies to large enterprises and carry out targeted outreach, helping them apply these policies with greater accuracy. Additionally, we will launch the “Tax Youth Volunteer Initiative to Support Enterprises and Benefit the People,” mobilizing young tax officials to provide taxpayers and payers with more attentive, person‑centered services, ensuring that all tax and fee policies are implemented in a more precise and effective manner.
III. Upgrading Precision Services. We will encourage relevant regions to further standardize discretionary guidelines for tax administrative penalties, covering areas such as filing, invoicing, registration, accounting records, tax collection, and inspections; strengthen inter‑regional enforcement coordination; and advance the integrated management of tax collection and taxpayer services, thereby better supporting the national strategy for regional coordinated development. We will ensure the effective implementation of the first batch of tax‑related reform measures piloted nationwide to foster an improved business environment, thereby boosting the vitality of market entities and underpinning high‑quality development. In tandem with the rollout of digital electronic invoices and the construction of a new e‑tax platform, we will launch and promote taxpayer‑administration interaction services to further enhance service quality and efficiency. In accordance with the arrangements of relevant State Council departments, we will organize thematic service months aimed at supporting the development of small and medium‑sized enterprises, providing even better support to micro and small market players. We will deepen the pilot program for direct data connectivity between the tax authorities and the banking and insurance regulatory authorities under the “Bank‑Tax Interaction” initiative, offering safer and more efficient assistance to micro and small businesses in addressing the challenges of difficult and costly access to financing.
IV. Accelerating Intelligent Tax Services. Relying on local government service platforms, we will continue to implement online “one-stop” processing for social insurance administration and payment services. We will further optimize the tax‑administration functions of the Individual Income Tax Management System, steadily enhancing its digitalization and intelligence to improve the convenience of tax filing for individual taxpayers. We will also expand the nationwide rollout of cross‑provincial electronic tax payment, working with treasury authorities to encourage more commercial banks to refine and upgrade their systems to support inter‑provincial fund clearing, thereby providing taxpayers operating across provinces with even more convenient payment options and enabling them to pay taxes across jurisdictions without leaving home.
V. Streamlining Processes and Upgrading Services. We will optimize the stamp tax filing process on the Electronic Tax Bureau, explore the implementation of “one-click zero‑declaration,” and enhance taxpayers’ filing experience. We will simplify the stamp tax filing procedures and, for the banking, insurance, and tobacco sectors, pilot consolidated filing for identical tax‑subject contracts, with supporting records retained for future reference. We will roll out, on a trial basis in selected provincial tax authorities and after timely revision and refinement, payment guidelines for non‑tax revenues related to land transfers and electricity and energy, gradually expanding their scope to provide payers with convenient, efficient, and standardized payment services. In addition, we will advance pilot programs for occupational injury protection schemes, streamline collection and administration processes, and improve taxpayer service delivery. Finally, we will enhance the functionality of systems supporting the annual final settlement and clearance of non‑tax revenues in the electricity and energy sectors, enabling payers to complete these procedures online with greater ease.
VI. Enhancing the Standardization of Law Enforcement In areas such as general taxpayer registration, certain administrative matters are handled through non‑coercive enforcement measures, including persuasion and education, as well as proactive guidance and reminders, thereby driving reforms in tax enforcement philosophy, methods, and tools. This approach elevates the level of rigorous, standardized, impartial, and civilised law enforcement, safeguarding the legitimate rights and interests of taxpayers and payers. Furthermore, dynamic management of information on entities with serious tax violations and breaches of trust is strengthened, and credit‑restoration efforts are actively pursued to guide market entities toward sound and compliant development.
Tax authorities at all levels must strengthen organizational leadership, focus on the pressing concerns and difficulties faced by taxpayers and payers, and, in light of their specific work realities, ensure the effective implementation of measures to facilitate tax filing and payment. They should strive to put these measures into practice promptly and achieve tangible results, thereby ensuring that the “Spring Breeze Action for Convenient Tax Services,” now in its 10th consecutive year, gets off to a strong start, continues to deepen, and steadily enhances taxpayers’ and payers’ sense of gain and satisfaction.

Effective March 1, the following six tax‑related certification matters will be subject to the notification‑and‑commitment system.
To thoroughly implement the major decisions and arrangements of the CPC Central Committee and the State Council on continuously advancing the “Reduce Documentation, Facilitate the People” initiative, and to carry out 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, as well as the “Guiding Opinions on Fully Implementing the Notification-and-Commitment System for Certification Matters and Business Operation Licensing Matters” also issued by the General Office of the State Council, while further deepening the “delegation, regulation, and service” reform and optimizing the tax-related business environment, the State Taxation Administration has decided, in accordance with the 2021 “I Do Practical Things for Taxpayers and Payers—Spring Breeze Action for Convenient Tax Services” plan and in conjunction with in-depth study and education on Party history, to adopt the notification-and-commitment system for certain tax‑related certification matters.
Method of Commitment
For tax certification matters subject to the notification‑and‑commitment system, taxpayers may freely choose whether to avail themselves of this system. If a taxpayer opts to proceed under the notification‑and‑commitment system, the tax authority shall, in writing (including electronic form), inform the taxpayer in a single notice of the obligation to provide proof, the specific content of the proof required, the method of making the commitment, and the legal liabilities for making a false commitment. Upon the taxpayer’s written commitment that they meet the notified requirements and their willingness to assume the corresponding legal liabilities for any false statement, the tax authority will no longer request the supporting documentation normally required for that matter and will process the relevant tax matters based on the taxpayer’s written commitment. If a taxpayer does not opt to use the notification‑and‑commitment system, they must submit the required supporting documentation.
Legal liability
Taxpayers shall bear legal liability for the truthfulness of their commitments. If, during ongoing verification, the tax authorities find that the verified facts are inconsistent with the taxpayer’s commitment, they shall require the taxpayer to submit relevant supporting documentation before proceeding with the matter. Where false commitments are discovered during mid‑term or post‑event verification or routine supervision, the tax authorities shall, in accordance with the law, order the taxpayer to make corrections within a specified time limit and impose appropriate penalties, and shall determine that a false‑commitment violation has occurred pursuant to the relevant provisions. If the conduct constitutes a criminal offense, it shall be referred to the judicial authorities for criminal prosecution in accordance with the law.
Effective March 1, a notification-and-commitment system will be implemented nationwide for six tax‑related certification matters listed in the catalog, including: certificates for national comprehensive fire and rescue vehicles, public bus and trolleybus identification forms, special‑purpose vehicle permits, proof of family member information, proof of the sole residential property used by the household, and proof of the operator’s identity for individual business households, as well as proof of partnership status for partners in partnerships.

LITIGATION & ARBITRATION
The Supreme People’s Procuratorate, the Ministry of Justice, and the All China Lawyers Association have jointly issued the “Ten Opinions on Lawfully Safeguarding Lawyers’ Practice Rights.”
Recently, the Supreme People’s Procuratorate, the Ministry of Justice, and the All China Lawyers Association jointly issued the “Ten Opinions on Lawfully Safeguarding Lawyers’ Practice Rights” (hereinafter referred to as the “Opinions”), which mandate that lawyers’ practice rights be protected in accordance with the law, including by strengthening the development of platforms for receiving lawyers.
These ten recommendations are: strengthen the development of platforms for receiving lawyers; fully safeguard lawyers’ right to be informed about key procedural matters in case handling; fully guarantee lawyers’ right to inspect case files; fully protect lawyers’ right to submit their views; promptly provide lawyers with feedback on how their opinions have been addressed; earnestly solicit lawyers’ input on cases involving guilty pleas and sentencing agreements; enhance oversight and safeguards for lawyers’ right to meet with clients; ensure smooth access to channels for redress of rights; rigorously enforce accountability; and strengthen communication and coordination.
The Opinions stipulate that the 12309 Procuratorial Service Center of the procuratorial organs shall uniformly receive case materials submitted by lawyers and centrally handle requests from lawyers for access to case files, scheduling meetings with the case-handling personnel, obtaining evidence, making inquiries, and other matters. With respect to these matters, the procuratorial organs shall process them promptly and inform the lawyers of the progress or outcome, ensuring that “every case receives a response.”
The Opinions stipulate that when the procuratorial organ reviews a request from the public security organ for approval of arrest and makes significant procedural decisions—such as returning the case for supplementary investigation, changing jurisdiction, or initiating public prosecution—it shall promptly notify the defense counsel by telephone, text message, or push notifications through a mobile app. The names and contact information of the case-handling personnel shall also be provided to the defense counsel.
The Opinions stipulate that, upon a lawyer’s request to inspect case files, the procuratorial organ shall generally provide electronic case files to facilitate the lawyer’s review and copying. If a lawyer requests access to the paper-based case file, the procuratorial organ, after ascertaining the specific reasons, shall promptly arrange such access if it deems the request justified. For cases meeting the requirements for online file review, the procuratorial organ shall complete the processing and respond to the lawyer’s online review application within three days.
The Opinions emphasize that procuratorial organs, when soliciting the views of lawyers, must adhere to the principle of “ensuring full access and thorough consultation,” thereby fully safeguarding lawyers’ right to present their opinions to the case-handling authorities. Where a decision is proposed to approve or authorize the arrest of a criminal suspect, the opinions of the defense counsel shall be sought prior to rendering such a decision.
The Opinions stipulate that, in handling cases involving guilty pleas and acceptance of punishment, the procuratorial organs shall carefully solicit the views of the defense counsel or the on‑duty lawyer. Where a defense counsel has been retained, the procuratorial organ shall notify the counsel in advance to ensure that the suspect is present when signing the statement of guilty plea and acceptance of punishment and that the counsel has expressed a clear opinion; it shall not bypass the defense counsel by arranging for an on‑duty lawyer to witness the signing on the suspect’s behalf.
The Opinions stipulate that procuratorial organs shall publicly disclose the names and office telephone numbers of prosecutors stationed at detention centers, prisons, and other venues where lawyers conduct meetings with clients. If a lawyer, when seeking to meet with a criminal suspect, defendant, or convict in custody, believes that he or she has been obstructed by staff members of the relevant authorities, he or she may file a complaint or appeal with the procuratorial organ.

Summary of the National Courts’ Conference on the Adjudication of Drug Cases: According to the Supreme People’s Procuratorate, since the implementation of the pre-employment background-check system, more than 6,800 individuals with prior criminal records or other misconduct have been dismissed from professions involving close contact with minors.
On the 22nd, the News Office of the Supreme People’s Procuratorate held an online interview with heads of its departments. Na Yanfang, Director of the Ninth Procuratorial Department of the Supreme People’s Procuratorate, stated that since the implementation of the pre-employment background check system, procuratorial organs across the country have conducted such checks for more than 20 million individuals in sectors involving close contact with minors, and have dismissed over 6,800 personnel with prior criminal records or other misconduct.
Na Yanfang stated that crimes involving minors are not only a critical judicial issue but also a pressing social problem. When handling cases involving minors, it is essential to go beyond resolving individual matters; more importantly, we must address the root causes of such cases—whether isolated incidents or patterns of recurrence—by strengthening source‑level governance to prevent their reoccurrence. In 2022, the procuratorial organs intensified efforts to enhance social governance for the protection of minors, promoting a balanced approach that places equal emphasis on both criminal prosecution and systemic prevention.
First, in response to the challenges faced by juvenile offenders—such as difficulty reintegrating into society after completing their sentences due to the “labeling effect”—the procuratorial organs have earnestly implemented the system for sealing juvenile criminal records. In collaboration with the Supreme People’s Court, the Ministry of Public Security, and the Ministry of Justice, they have issued implementing measures that clarify the responsible entities and specific procedures for record‑sealing, ensuring the effective application of this制度. In 2022, procuratorial organs sealed the criminal records of more than 33,000 juveniles, an increase of 4.8% compared with 2021.
Second, in response to the challenges of difficulty and delay in detecting crimes against minors, we have rigorously enforced the mandatory reporting system. We established a “case-by-case review” mechanism for mandatory reports, published typical cases of accountability for failing to report offenses against minors, and, in collaboration with the National Health Commission, issued model cases illustrating how the medical sector has implemented the mandatory reporting system. Since the system’s implementation, procuratorial organs nationwide have identified and prosecuted over 5,000 cases of crimes against minors through mandatory reporting. Moreover, by leveraging the “case-by-case review” mechanism to retrospectively identify instances where relevant entities failed to fulfill their mandatory reporting obligations, we have initiated accountability measures against more than 700 individuals.
Third, in response to the continued rise in crimes harming minors, particularly sexual offenses, efforts have been sustained to ensure the effective implementation of the pre-employment background check system. A special briefing was provided to the Ministry of Education, accompanied by policy recommendations; in turn, the Ministry launched pilot programs in five provinces to conduct background checks on teaching and administrative staff for records of sexual offenses and other criminal misconduct. Since the system’s introduction, procuratorial organs nationwide have facilitated over 20 million background checks within sectors with close contact with minors, resulting in the dismissal of more than 6,800 individuals with prior convictions or disreputable histories. By strengthening preventive measures at the source to address sexual offenses against minors, this approach has ensured that hidden “big bad wolves” can no longer evade accountability.
Fourth, in response to the potential and actual harms posed by tattooing among minors, and at a time when legal provisions were still unclear and responsibilities among stakeholders difficult to delineate, the procuratorial organs, guided by the principle of “the best interests of the child,” comprehensively considered the physical and psychological characteristics and healthy development of minors. They advanced measures to prohibit tattoo services for minors by filing public-interest lawsuits and issuing prosecutorial recommendations. By synthesizing typified cases handled across various localities, the Supreme People’s Procuratorate submitted a special report to the State Council Leading Group for the Protection of Minors, leading to the issuance of national-level governance measures that explicitly prohibit any enterprise, organization, or individual from providing tattoo services to minors, thereby safeguarding their legitimate rights and interests at the source.

The Supreme People’s Procuratorate and the Ministry of Public Security have jointly issued the “Guiding Opinions on Lawfully and Properly Handling Cases of Minor Injury.”
Recently, the Supreme People’s Procuratorate, in conjunction with the Ministry of Public Security, issued the “Guiding Opinions on Lawfully and Properly Handling Cases of Minor Injury” (hereinafter referred to as the “Opinions”). The document comprises six sections and 24 articles, comprehensively addressing such matters as conducting thorough, law-based investigations and evidence collection, rigorously reviewing cases, actively facilitating conflict resolution, standardizing the implementation of the criminal justice policy of minimizing arrests, cautious prosecution, and prudent detention, and improving and refining relevant working mechanisms.
In 2022, procuratorial organs nationwide handled over 70,000 cases of minor injury, most of which were triggered by marital, family, or neighborhood disputes, or by accidental incidents. With respect to minor injury cases arising from civil disputes, Chinese law emphasizes applying lenient treatment in accordance with the law, while prioritizing conflict resolution and fostering criminal reconciliation. To effectively enhance the quality and efficiency of handling such cases, the Supreme People’s Procuratorate and the Ministry of Public Security, after conducting thorough research and extensively soliciting opinions, formulated the “Opinions” following careful deliberation on relevant issues in the handling of minor injury cases.
The Opinions state that the handling of minor injury cases must adhere to the fundamental principles of strictly conducting investigations and prosecutions in accordance with the law, prioritizing conflict resolution and addressing the root causes of disputes, and implementing a criminal policy that balances leniency with severity.
The “Opinions” clearly stipulate that a comprehensive investigation and evidence collection must be conducted, with particular attention paid to thoroughly examining the circumstances surrounding the incident—such as its background, causes, the relationships among the parties involved, their conduct at the time of the incident, the methods and locations of injury, the resulting harm, and the parties’ post‑incident attitudes—in order to establish the full facts and determine right from wrong. The Opinions emphasize that expert opinions must undergo substantive review and should not be accepted on the basis of conclusions alone. It is essential to accurately distinguish between criminal and non‑criminal conduct, between the crime of provoking trouble and the crime of intentional injury, and between legitimate self‑defense and mutual‑assault‑type intentional injury, while also ensuring the precise identification of joint offenses.
The Opinions emphasize the need to officely grasp the characteristics of minor‑injury cases and to regard conflict resolution and the restoration of social relations as key tasks in performing official duties and handling cases. They call for the full application of the criminal reconciliation system, the leniency‑for‑guilty‑plea system, and the state judicial assistance system, while leveraging the mechanisms for diversified dispute resolution to facilitate the amicable settlement of disputes and the resolution of conflicts among the parties. Moreover, particular attention should be paid to restoring social relationships through legal explanation and reasoning in cases where prosecution is not pursued.
The “Opinions” stipulate that we must adhere to the principle of combining leniency with strictness and ensure the standardized implementation of the criminal justice policy of minimizing arrests, cautious prosecution, and prudent detention. On the one hand, for minor injury cases arising from civil disputes, where the suspect admits guilt and accepts punishment, the parties have reached a settlement and expressed forgiveness, and the conditions for non‑arrest or non‑prosecution are met, a decision of non‑arrest or non‑prosecution may be made in accordance with the law. On the other hand, even in cases of minor injury, if the perpetrator exhibits serious subjective malice, the circumstances are particularly egregious, and public safety is severely undermined, strict punishment in accordance with the law must be imposed. For example, among the typical cases issued concurrently with the “Opinions,” the defendant Shi repeatedly harassed Zhu after their breakup, breaking into Zhu’s home twice late at night to cause disturbance, resulting in a minor injury to Wang, an elderly person with disabilities. Following the incident, Shi showed no genuine remorse and consistently refused to compensate the victim for economic losses, demonstrating significant subjective malice and aggravating circumstances. The investigating authorities adhered to the principle of strict punishment in accordance with the law, placing Shi under criminal detention, approving his arrest, and initiating public prosecution. Subsequently, Shi was sentenced to a term of imprisonment in accordance with the law. At the same time, the “Opinions” emphasize that, even after the procuratorial organ decides not to prosecute, it must not simply “drop the case.” Where the person not prosecuted is required to bear non‑penal liabilities, the procuratorate shall issue a prosecutorial opinion in accordance with the law.
The “Opinions” propose to improve and refine working mechanisms, emphasize the role of investigative supervision and collaborative coordination, strengthen case consultations and interagency cooperation, and leverage public hearings to promote fair handling of cases.
The head of the First Procuratorial Office of the Supreme People’s Procuratorate stated that, over the years, public security organs and procuratorial organs have accumulated substantial experience in handling minor injury cases, ensuring their lawful and proper disposition. Nevertheless, challenges remain—albeit to varying degrees—in areas such as law enforcement and judicial philosophy, evidence examination and evaluation, conflict resolution, and the application of the law, thereby affecting the quality and efficiency of case handling. Guided by practical considerations, the “Opinions” maintain consistency and coordination with the Criminal Law, the Criminal Procedure Law, and relevant judicial interpretations, while also drawing on the lessons learned from recent practices in handling minor injury cases. The document seeks to address pressing issues in current case management, striving to handle “minor cases” close to the people with care and dedication, and to promote the organic integration of political, social, and legal outcomes in case adjudication.
The Guangdong High People’s Court has clarified the arrangements for centralized jurisdiction over first-instance civil and commercial cases involving foreign parties or Hong Kong, Macao, and Taiwan in Guangzhou, Shenzhen, and Zhuhai.
On March 2, the Guangdong High People’s Court website published the “Reply on Designating Centralized Jurisdiction over First-Instance Civil and Commercial Cases Involving Foreign Parties or Hong Kong, Macao, and Taiwan within the Jurisdictions of Guangzhou, Shenzhen, and Zhuhai.”
The Approval clarifies that the People’s Court of Yuexiu District, Guangzhou, is designated to exercise centralized jurisdiction over first-instance foreign-related commercial cases with a subject matter value of RMB 40 million or less (exclusive) that would otherwise fall under the jurisdiction of the people’s courts of Haizhu, Liwan, Baiyun, Huadu, and Conghua districts. The People’s Court of Nansha District, Guangzhou, is designated to exercise centralized jurisdiction over first-instance foreign-related commercial cases with a subject matter value of RMB 40 million or less (exclusive) that, pursuant to the Regulations, would otherwise fall under the jurisdiction of the people’s courts of Tianhe, Huangpu, Panyu, and Zengcheng districts. The People’s Court of the Qianhai Cooperation Zone in Shenzhen is designated to exercise centralized jurisdiction over first-instance foreign-related commercial cases that, according to the Regulations, would otherwise be under the jurisdiction of other primary-level people’s courts within Shenzhen. Lastly, the People’s Court of the Hengqin Guangdong–Macao In-Depth Cooperation Zone is designated to exercise centralized jurisdiction over first-instance foreign-related civil and commercial cases with a subject matter value of RMB 40 million or less (exclusive) that, pursuant to the Regulations, would otherwise be under the jurisdiction of other primary-level people’s courts within Zhuhai.

Ensuring stable growth, employment, and prices: The Shanghai Higher People’s Court has unveiled 36 judicial measures to provide support and safeguards.
Recently, the Shanghai Higher People’s Court issued the “Several Opinions on Judicial Services to Ensure High-Quality Economic and Social Development” (hereinafter referred to as the “Opinions”), as well as the “Implementation Plan for Judicial Services to Safeguard Stable Employment” and the “Implementation Plan for Judicial Services to Promote Consumption” (hereinafter referred to as the “Implementation Plans”), thereby providing judicial support to stabilize growth, employment, and prices.
The Background to the Formulation of the “Several Opinions” and the “Implementation Plan”
The Central Economic Work Conference emphasized that, in carrying out economic work for 2023, we must be guided by Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era, fully implement the spirit of the 20th National Congress of the Communist Party of China, steadily advance Chinese modernization, accelerate the establishment of a new development paradigm, vigorously promote high-quality development, comprehensively deepen reform and opening-up, and robustly boost market confidence. We must prioritize ensuring stable growth, stable employment, and stable prices, effectively prevent and defuse major risks, and work to achieve an overall improvement in economic performance, realizing both qualitative improvements and reasonable quantitative growth, thereby setting a strong start and making solid progress in building a modern socialist country in all respects.
On December 27, 2022, the Supreme People’s Court issued the “Opinions on Providing Judicial Services and Guarantees for Stabilizing Employment” and the “Opinions on Providing Judicial Services and Guarantees for Promoting Consumption,” thereby helping to ensure the effective implementation of the State Council’s comprehensive package of policies and measures aimed at solidifying economic stability within the judicial sphere.
On January 29, 2023, the Municipal Government issued the “Shanghai Action Plan for Boosting Confidence, Expanding Demand, Stabilizing Growth, and Promoting Development,” introducing a series of concrete policies and measures to support enterprises in maintaining employment and promoting job creation, restore and stimulate consumption, and expand effective investment.
People’s courts have fully leveraged their judicial functions to foster a favorable business environment, providing equal legal protection for the legitimate rights and interests of entrepreneurs. This has played a positive role in ensuring stable growth, employment, and prices, supporting the recovery and expansion of consumption, and promoting high-quality economic and social development. To this end, the Shanghai Higher People’s Court, based on field investigations, extensive consultations, and careful consideration of public input, has formulated the “Several Opinions” along with two “Implementation Plans.” These documents are closely aligned with the spirit of the Central Economic Work Conference and the Central Political and Legal Work Conference, as well as the decisions and arrangements of the Municipal Party Committee and the work requirements of the Supreme People’s Court, while taking into account the practical realities of Shanghai’s courts.
The guiding principles behind the formulation of the “Several Opinions” and the “Implementation Plan”
The “Several Opinions” and the two “Implementation Plans” stand in a relationship of overarching guidance and specific elaboration, with each emphasizing different priorities. The “Several Opinions” focuses on formulating tasks for judicial services and safeguards from the perspectives of stimulating market vitality, bolstering market confidence, and protecting the rights and interests of market entities. By contrast, the two “Implementation Plans” set forth requirements for judicial services and safeguards by examining specific types of cases and the rules governing their legal application, with an eye toward stabilizing employment and boosting consumption.
The “Several Opinions” and the “Implementation Plan” together constitute an integrated framework through which the Shanghai courts provide judicial support to underpin the region’s economic and social transformation and development, particularly its pursuit of high-quality growth in the post‑pandemic era.
During the formulation of both the “Several Opinions” and the “Implementation Plan,” every effort was made to achieve “four guarantees”:
First, it ensures authority and sound legal basis, aligns with the spirit of relevant documents issued by the CPC Central Committee, the Supreme People’s Court, and the municipal Party committee and government, and is thus guiding in nature.
Second, it ensures that the work is centered on the overarching priorities and serves the broader national agenda, aligning with the practical needs of supporting high-quality economic and social development and demonstrating clear relevance.
Third, ensure close alignment with the realities of judicial practice, so that all measures are effectively implemented and are practical and actionable.
Fourth, ensure that the measures are grounded in the actual needs and pain points of all types of market entities and are thus effective.

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