Value-Added Tax Law

Value-Added Tax Law of the People’s Republic of China
中华人民共和国增值税法

[CURRENT TEXT: not yet enacted]

  • Status: Planned
  • Law & Regulations to be abolished
  • Legislative body (Vote): NPCSC (TBD)
  • Drafter & Submitter: State Council
  • Legislative Plans
    • Five-year: 11th NPCSC Category I; 12th NPCSC Category I; 13th NPCSC Category I
    • Annual: N/A
  • Legislative History & Texts
    • State Council solicited public comments: November 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