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
- Legislative Plans
- Five-year: N/A
- Annual: 2016 (preparatory), 2017
- Legislative History & Texts
- NPCSC deliberation – 2nd (final) round: December 2017 (Current Text ⇧)
- NPCSC deliberation – 1st round: August 2017 (Chinese only)
- State Council public consultation: October 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)
- Regulations Abolished: Interim Regulations on Tobacco Leaf Tax [烟叶税暂行条例]
- Press Conference: December 27, 2017
NPC Observer Coverage
- 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)
- NPCSC Solicits Public Comments on Three Draft Laws (with Brief Content Summary): September 7, 2017 (Sept. 7, 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 Legislations for 2017 (May 3, 2017)