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
• Regulations to be abolished: Interim Regulations on Consumption Tax [消费税暂行条例]
• Legislative body (Vote): NPCSC (TBD)
• Drafter & Submitter: State Council
• Legislative Plans
  • Five-year: 13^th NPCSC Category I
  • Annual: 2018 (preparatory)
• Legislative History & Texts
  • State Council solicited public comments: December 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

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