Cultivated Land Occupation Tax Law

Cultivated Land Occupation Tax Law of the People’s Republic of China
中华人民共和国耕地占用税法

[Current Text: Chinese, English]

(adopted Dec. 29, 2018, effective Sept. 1, 2019)

• Status: Passed
• Legislative Body (Vote): NPCSC (N/A)
• Principal Drafters: Ministry of Finance & State Taxation Administration
• Submitter: State Council
• Regulations Repealed: Interim Regulations on Cultivated Land Occupation Tax [耕地占用税暂行条例]
• Legislative Plans
  • Five-year: 12^th NPCSC Category I; 13^th NPCSC Category I
  • Annual: 2017 (backup), 2018
• Legislative History & Text
  • NPCSC deliberation – round #2 (final): Dec. 23–29, 2018 (Current Text ⇧)
  • NPCSC deliberation – round #1: Aug. 27–31, 2018 (Chinese only) 💬
    • Public consultation: Sept. 5–Oct. 4, 2018
  • State Council public consultation: Jan. 16–Feb. 14, 2017 (Chinese only)
• Legislative Records
  • Explanation (Aug. 27, 2018)
  • Report on Results of Deliberation (Dec. 23, 2018)
  • Report on Suggestions for Revision (Dec. 29, 2018)
  • Presidential Order (Dec. 29, 2018)

NPC Observer Coverage

• NPCSC Takes No Further Action on Foreign Investment Law (for Now), Adopts Two Tax Laws & Codifies Civil Service Reform (Dec. 30, 2018)
• NPCSC Session Watch: Separate Parts of Civil Code, Tax Bills, Criminal Procedure, and More (Aug. 17, 2018)
• Tracking China’s Progress Towards Law-Based Taxation (Aug. 14, 2018)
• NPC Standing Committee Releases 2018 Legislative Plan (Apr. 27, 2018)

Last updated: August 12, 2025, 11:40 EDT