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