Urban Maintenance and Construction Tax Law

Urban Maintenance and Construction Tax Law of the People’s Republic of China

[CURRENT TEXT: not yet enacted]

  • Status: State Council solicited public comments
  • Regulations to be abolished: Interim Regulations on Urban Maintenance and Construction Tax [城市维护建设税暂行条例]
  • Legislative body (Vote): NPCSC (TBD)
  • Drafter & Submitter: State Council
  • Legislative Plans
    • Five-year: 13th NPCSC Category I
    • Annual: N/A
  • Legislative History & Texts
    • State Council solicitation of public comments: October 2018 (Chinese only)
  • Legislative Records: TBR
  • Press Conference: TBD

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