Farmland Occupancy Tax Law

Farmland Occupancy Tax Law of the People’s Republic of China
中华人民共和国耕地占用税法

[CURRENT TEXT: Chinese only]

(adopted Dec. 29, 2018, effective Sept. 1, 2019)

  • Status: Passed
  • Regulations abolished: Provisional Regulations on Farmland Occupancy Tax [耕地占用税暂行条例]
  • Legislative body (Vote): NPCSC (N/A)
  • Drafter & Submitter: State Council
  • Legislative Plans
    • Five-year: 12th NPCSC Category I, 13th NPCSC Category I
    • Annual: 2017 (preparatory), 2018
  • Legislative History & Texts
    • NPCSC deliberation – 2nd (final) round: December 2018 (Chinese only)
    • NPCSC deliberation – 1st round: August 2018 (Chinese only)
    • State Council solicitation of public comments: January 2017 (Chinese only)
  • Legislative Records
  • Press Conference: N/A

NPC Observer Coverage