Value-Added Tax Law

For a brief discussion of a recent online campaign to eliminate or lower China’s value-added tax on feminine hygiene products, please see this issue of our newsletter.

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: Pending
• Legislative Body (Vote): NPCSC (TBD)
• Principal Drafters: Ministry of Finance & State Taxation Administration
• Submitter: State Council
• Legislative Plans
  • Five-year: 11^th NPCSC Category I; 12^th NPCSC Category I; 13^th NPCSC Category I; 14^th NPCSC Category I
  • Annual: 2010, 2011 (backup), 2023
• Legislative History & Text
  • NPCSC deliberation – 3^rd (expected final) round: likely by mid-2024
  • NPCSC deliberation – 2^nd round: Aug. 28 – Sept. 1, 2023 (Chinese only) 💬
    Public consultation: Sept. 1 – 30, 2023
  • NPCSC deliberation – 1^st round: Dec. 27 – 30, 2022 (Chinese only Δ) 💬
    Public consultation: Dec. 30, 2022 – Jan. 28, 2023
  • State Council public consultation: Nov. 27 – Dec. 26, 2019 (Chinese only)
• Legislative Records
  • Explanation (Dec. 27, 2022)
  • Report on Status of Revision (Aug. 28, 2023)
  • Report on Results of Deliberation (pending)
  • Report on Suggestions for Revision (pending)
  • Presidential Order (pending)
• Regulations to Be Abolished: Interim Regulations on Value-Added Tax [增值税暂行条例]

NPC Observer Coverage

• 📰 NPC Observer Monthly: September 2023 (Oct. 3, 2023)
• NPCSC Session Watch: Administrative Reconsideration, Foreign-Related Litigation, Public Security Offenses & Education (Aug. 21, 2023)
• NPCSC Session Watch: Lawmaking Reforms, Corporate Bankruptcy, Charity, Financial Stability, Foreign Sovereign Immunity, Cross-Border Litigation & More (Dec. 12, 2022)
• Tracking China’s Progress Towards Law-Based Taxation (Aug. 14, 2018)