Resource Tax Law

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
• Regulations Abolished: Interim Regulations on Resource Tax [资源税暂行条例]
• Legislative Plans
  • Five-year: 12^th NPCSC Category I; 13^th NPCSC Category I
  • Annual: 2018, 2019 (presumed)
• Legislative History & Text
  • NPCSC deliberation – 2^nd (final) round: August 2019 (Current Text ⇧)
  • NPCSC deliberation – 1^st round: December 2018 (Chinese only)
  • State Council public consultation: November 2017 (Chinese only)
• Legislative Records [Gazette 2019(5): 834–842]
  • 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)
• Press Conference: NPCSC General Office (Aug. 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)