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
- Designated Submitter: State Council
- Legislative Plans
- Five-year: 11th NPCSC Category I; 12th NPCSC Category I; 13th NPCSC Category I; 14th NPCSC Category I
- Annual: 2015 (backup), 2016 (backup), 2017 (backup), 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
- NPC Standing Committee Releases 2018 Legislative Plan (Apr. 27, 2018)