Tobacco Leaf Tax Law

Tobacco Leaf Tax Law of the People’s Republic of China
中华人民共和国烟叶税法

[Current Text: Chinese only]

(adopted Dec. 27, 2017, effective July 1, 2018)

• Status: Passed
• Legislative Body (Vote): NPCSC (156–1–1)
• Principal Drafters: Ministry of Finance & State Taxation Administration
• Submitter: State Council
• Regulations Repealed: Interim Regulations on Tobacco Leaf Tax [烟叶税暂行条例]
• Legislative Plans
  • Five-year: N/A
  • Annual: 2016 (backup), 2017
• Legislative History & Text
  • NPCSC deliberation – round #2 (final): Dec. 22–27, 2017 (Current Text ⇧)
  • NPCSC deliberation – round #1 (final): Aug. 28–Sept. 1, 2017 (Chinese only) 💬
    • Public consultation: Sept. 6–Oct. 5, 2-17
  • State Council public consultation: Oct. 17–Nov. 16, 2016 (Chinese only)
• Legislative Records
  • Explanation (Aug. 28, 2017)
  • Report on Results of Deliberation (Dec. 22, 2017)
  • Report on Suggestions for Revision (Dec. 27, 2017)
  • Presidential Order (Dec. 27, 2017)
• Press Conference: NPCSC General Office (Dec. 27, 2017)

NPC Observer Coverage

• Tracking China’s Progress Towards Law-Based Taxation (Aug. 14, 2018)
• NPCSC Passes Two Tax Laws and “Confirms” Constitutionality of Hong Kong-Mainland Joint Checkpoint Plan (Dec. 29, 2017)
• NPCSC to End 2017 with Blockbuster December Session (Dec. 16, 2017)
• 29th Session Watch Pt. 1: NPCSC to Consider Revisions of Laws Organizing China’s Judicial System (Aug. 18, 2017)
• NPC Standing Committee Schedules Major Legislation for 2017 (May 3, 2017)

Last updated: August 12, 2025, 11:42 EDT