Consumption Tax Law

Consumption Tax Law of the People’s Republic of China
中华人民共和国消费税法

[Current Text: not yet enacted]

• Status: Planned
• Legislative Body (Vote): NPCSC (TBD)
• Principal Drafters: Ministry of Finance & State Taxation Administration
• Designated Submitter: State Council
• Regulations Proposed for Repeal: Interim Regulations on Consumption Tax [消费税暂行条例]
• Legislative Plans
  • Five-year: 13^th NPCSC Category I; 14^th NPCSC Category I
  • Annual: 2018 (backup), 2019, 2020, 2021, 2022, 2023, 2025 (backup)
• Legislative History & Text
  • State Council public consultation: Dec. 3, 2019 – Jan. 2, 2020 (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)

NPC Observer Coverage

• Tracking China’s Progress Towards Law-Based Taxation (Aug. 14, 2018)

Last updated: August 1, 2025, 16:55 EDT