Land Value-Added Tax Law of the People’s Republic of China
中华人民共和国土地增值税法
[Current Text: not yet enacted]
- Status: State Council solicited public comment
- Legislative Body (Vote): NPCSC (TBD)
- Principal Drafters: Ministry of Finance & State Taxation Administration
- Presumptive Submitter: State Council
- Regulations Proposed for Repeal: Interim Regulations on Land Value-Added Tax [土地增值税暂行条例]
- Legislative Plans
- Five-year: N/A
- Annual: N/A
- Legislative History & Text
- 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)
NPC Observer Coverage
- Tracking China’s Progress Towards Law-Based Taxation (Aug. 14, 2018)
Last updated: August 12, 2025, 11:42 EDT