Vessel Tonnage Tax Law

Vessel Tonnage Tax Law of the People’s Republic of China
中华人民共和国船舶吨税法

[Current Text: Chinese only]

(adopted Dec. 27, 2017, effective July 1, 2018)

• Status: Passed
• Legislative Body (Vote): NPCSC (158–0)
• Principal Drafters: Ministry of Finance & General Administration of Customs
• Submitter: State Council
• Legislative Plans
  • Five-year: 12^th NPCSC Category I
  • Annual: 2016 (preparatory), 2017
• Legislative History & Texts
  • NPCSC deliberation – 2^nd (final) round: December 2017 (Current Text ⇧)
  • NPCSC deliberation – 1^st round: October 2017 (Chinese only)
  • State Council public consultation: October 2016 (Chinese only)
• Legislative Records:
  • Explanation (Oct. 31, 2017)
  • Report on Results of Deliberation (Dec. 22, 2017)
  • Report on Suggestions for Revision (Dec. 27, 2017)
  • Presidential Order (Dec. 27, 2017)
• Press Conference: December 27, 2017
• Regulations Abolished: Interim Regulations on Vessel Tonnage Tax [船舶吨税暂行条例]

NPC Observer Coverage

• NPCSC Passes Two Tax Laws and “Confirms” Constitutionality of Hong Kong-Mainland Joint Checkpoint Plan (Dec. 29, 2017)
• NPCSC to End 2017 with Blockbuster December Session (Dec. 16, 2017)
• NPCSC Solicits Public Opinions on Draft E-Commerce Law, Amendment to Rural Land Contract Law & Vessel Tonnage Tax Law (Nov. 7, 2017)
• NPCSC to Consider New Criminal Law Amendment, Apply National Anthem Law to SARs & Hear Judicial Reform Reports (Oct. 20, 2017)
• NPC Standing Committee Schedules Major Legislations for 2017 (May 3, 2017)