Tax Collection Administration Law

Law of the People’s Republic of China on the Administration of Tax Collection
中华人民共和国税收征收管理法

[Available Text: Chinese (current) | English (v. 2001)]

(adopted Sept. 4, 1992, effective Jan. 1, 1993; amended and effective Feb. 28, 1995; revised Apr. 28, 2001, effective May 1, 2001; amended and effective June 29, 2013; amended and effective Apr. 24, 2015)

  • Status: Revision planned
  • Legislative Body (Vote): NPCSC (TBD)
  • Principal Drafter: State Taxation Administration & Ministry of Finance
  • Submitter: State Council
  • Legislative Plans
    • Five-year: 11th NPCSC Category I; 12th NPCSC Category I; 13th NPCSC Category I
    • Annual: 2015 (preparatory), 2016 (preparatory), 2017 (preparatory), 2018
  • Legislative History & Texts
    • NPCSC deliberation – 1st round: originally planned for October 2018
    • State Council public consultation – 2nd round: Jan. 5 – Feb. 3, 2015 (Chinese only Δ)
    • State Council public consultation – 1st round: June 7 – July 7, 2013 (Chinese only Δ)
  • 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