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
  • Submitter: State Council
  • Legislative Plans
    • Five-year: 13th NPCSC Category I
    • Annual: 2018 (preparatory)
  • Legislative History & Texts
    • 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)
  • Regulations to Be Abolished: Interim Regulations on Consumption Tax [消费税暂行条例]

NPC Observer Coverage