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: 13th 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)