Land Value-Added Tax Law

Land Value-Added Tax Law of the People’s Republic of China

[Current Text: not yet enacted]

  • Status: State Council solicited public comments
  • Legislative Body (Vote): NPCSC (TBD)
  • Principal Drafters: Ministry of Finance & State Taxation Administration
  • Submitter: State Council
  • Legislative Plans
    • Five-year: N/A
    • Annual: N/A
  • Legislative History & Texts
    • State Council public consultation: July 16 – Aug. 15, 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)
  • Regulations to Be Abolished: Interim Regulations on Land Value-Added Tax [土地增值税暂行条例]

NPC Observer Coverage