Urban Maintenance and Construction Tax Law of the People’s Republic of China
中华人民共和国城市维护建设税法
[Current Text: Chinese, English]
(adopted Aug. 11, 2020, effective Sept. 1, 2021)
- Status: Passed
- Legislative Body (Vote): NPCSC (N/A)
- Principal Drafters: Ministry of Finance & State Taxation Administration
- Submitter: State Council
- Legislative Plans
- Five-year: 13th NPCSC Category I
- Annual: 2019 (presumed), 2020
- Legislative History & Text
- NPCSC deliberation – 2nd (final) round: August 2020 (Current Text ⇧)
- NPCSC deliberation – 1st round: December 2019 (Chinese only)
- State Council public consultation: October 2018 (Chinese only)
- Legislative Records
- Explanation (Dec. 23, 2019)
- Report on Results of Deliberation (Aug. 8, 2020)
- Report on Suggestions for Revision (Aug. 11, 2020)
- Presidential Order (Aug. 11, 2020)
- Regulations Abolished: Interim Regulations on Urban Maintenance and Construction Tax [城市维护建设税暂行条例]
NPC Observer Coverage
- NPCSC Extends Term of Incumbent Hong Kong Legislature, Authorizes Hong Kong & Macau Lawyers to Practice in Mainland & Approves Two Tax Laws (Aug. 11, 2020)
- NPCSC Solicits Public Comments on Draft Civil Code, Export Control Law, Yangtze River Protection Law, Solid Waste Law Revisions & Two Tax Laws (Dec. 28, 2019)
- NPCSC Session Watch: Civil Code, Securities Law, Yangtze River Protection, Taiwanese Investments & Export Control (Dec. 17, 2019)
- Tracking China’s Progress Towards Law-Based Taxation (Aug. 14, 2018)