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 Drafters: State Taxation Administration & Ministry of Finance
• Designated Submitter: State Council
• Legislative Plans
  • Five-year: 11^th NPCSC Category I; 12^th NPCSC Category I; 13^th NPCSC Category I; 14^th NPCSC Category I
  • Annual: 2012 (backup), 2015 (backup), 2016 (backup), 2017 (backup), 2018, 2019
• Legislative History & Text
  • NPCSC deliberation – 1^st round: originally planned for 2019
  • State Council public consultation – 2^nd round: Jan. 5 – Feb. 3, 2015 (Chinese only Δ)
  • State Council public consultation – 1^st 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

• NPC Standing Committee Releases 2018 Legislative Plan (Apr. 27, 2018)