Consumption Tax Law

Consumption Tax Law of the People’s Republic of China
中华人民共和国消费税法

[CURRENT TEXT: not yet enacted]

  • Status: Planned
  • Regulations to be abolished: Interim Regulations on Consumption Tax [消费税暂行条例]
  • Legislative body (Vote): NPCSC (TBD)
  • Drafter & Submitter: State Council
  • Legislative Plans
    • Five-year: 13th NPCSC Category I
    • Annual: 2018 (preparatory)
  • Legislative History & Texts
    • State Council solicited public comments: December 2019 (Chinese only)
  • Legislative Records
    • Explanation (pending)
    • Report on Status of Revision (pending)
    • Report on Results of Deliberation (pending)
    • Report on Suggestions for Revision (pending)
    • Presidential Order (pending)
  • Press Conference: TBD

NPC Observer Coverage