the probability is high. The national tax score of 132 is an examination result of State Taxation Administration of The People's Republic of China tax professional and technical qualification examination, and the corresponding supplementary qualification requirements are also stipulated by State Taxation Administration of The People's Republic of China. According to the regulations of State Taxation Administration of The People's Republic of China, candidates with a national tax score of 132 or above can apply for additional posts in any provincial administrative region in China, including Shanghai. Therefore, from the perspective of re-entry qualifications, candidates who have obtained 132 points in the national tax have the opportunity to apply for re-entry positions in the Shanghai Taxation Bureau.