Deed Tax Law

Deed Tax Law of the People’s Republic of China
中华人民共和国契税法

[CURRENT TEXT: not yet enacted]

  • Status: Pending
  • Regulations to be abolished: Interim Regulations on Deed Tax [契税暂行条例]
  • Legislative body (Vote): NPCSC (TBD)
  • Drafter & Submitter: State Council
  • Legislative Plans
    • Five-year: 13th NPCSC Category I
    • Annual: 2018 (preparatory), 2019 (presumed)
  • Legislative History & Texts
    • NPCSC deliberation – 1st round: December 2019 (Chinese only)
  • Legislative Records
    • Explanation (Dec. 23, 2019)
    • Report on Results of Deliberation (pending)
    • Report on Suggestions for Revision (pending)
    • Presidential Order (pending)
  • Press Conference: TBD

NPC Observer Coverage