Resource Tax Law of the People’s Republic of China
中华人民共和国资源税法
[Current Text: Chinese, English]
(adopted Aug. 26, 2019, effective Sept. 1, 2020)
- Status: Passed
- Legislative Body (Vote): NPCSC (164–2–1)
- Principal Drafters: Ministry of Finance & State Taxation Administration
- Submitter: State Council
- Legislative Plans
- Five-year: 12th NPCSC Category I; 13th NPCSC Category I
- Annual: 2018, 2019 (presumed)
- Legislative History & Texts
- NPCSC deliberation – 2nd (final) round: August 2019 (Current Text ⇧)
- NPCSC deliberation – 1st round: December 2018 (Chinese only)
- State Council public consultation: November 2017 (Chinese only)
- Legislative Records
- Explanation (Dec. 23, 2018)
- Report on Results of Deliberation (Aug. 22, 2019)
- Report on Suggestions for Revision (Aug. 25, 2019)
- Presidential Order (Aug. 26, 2019)
- Regulations Abolished: Interim Regulations on Resource Tax [资源税暂行条例]
- Press Conference: August 26, 2019
NPC Observer Coverage
- NPCSC Revamps Drug Law, Overhauls Rural Land Expropriation Rules & Passes Resource Tax Law (Aug. 27, 2019)
- NPCSC Seeks Public Comments on Draft Patent Law Amendment, Two Civil Code Parts, Vaccine Administration Law & Four Other Bills (Jan. 4, 2019)
- NPCSC Session Watch: Foreign Investment, Patent, Resource Tax, Local Government Debt & More (Dec. 16, 2018)
- Tracking China’s Progress Towards Law-Based Taxation (Aug. 14, 2018)
- NPC Standing Committee Releases 2018 Legislative Plan (Apr. 27, 2018)