Tax Collection Administration Law

Tax Collection Administration Law of the People’s Republic of China
中华人民共和国税收征收管理法

[CURRENT TEXT: Chinese only]

(adopted Sept. 4, 1992, effective Jan. 1, 1993; amended and effective Feb. 28, 1995; revised Apr. 28, 2001, effective May 1, 2001; amended and effective June 29, 2013; amended and effective Apr. 24, 2015)

  • Status: Revision planned for October 2018
  • Legislative body (Vote): NPCSC (TBD)
  • Drafter & Submitter: State Council
  • Legislative Plans
    • Five-year: 12th NPCSC Category I
    • Annual: 2015 (preparatory), 2016 (preparatory), 2017 (preparatory), 2018
  • Legislative History & Texts
    • NPCSC deliberation – 1st round: planned for October 2018
    • State Council solicitation of public comments: January 2015 (Chinese only)
  • Legislative Records: TBR
  • Press Conference: TBD

NPC Observer Coverage