Value-Added Tax Law - NPC Observer

[Current Text: not yet enacted]

Status: Planned
Legislative Body (Vote): NPCSC (TBD)
Principal Drafters: Ministry of Finance & State Taxation Administration
Submitter: State Council
Legislative Plans
- Five-year: 11^th NPCSC Category I; 12^th NPCSC Category I; 13^th NPCSC Category I
- Annual: N/A
Legislative History & Texts
- State Council public consultation: Nov. 27 – Dec. 26, 2019 (Chinese only)
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)
Law & Regulations to Be Abolished
- Decision on Applying Interim Tax Regulations on Such Taxes as Value-Added Tax, Consumption Tax, and Business Tax to Foreign-Invested Enterprises and Foreign Enterprises [关于外商投资企业和外国企业适用增值税、消费税、营业税等税收暂行条例的决定]
- Interim Regulations on Value-Added Tax [增值税暂行条例]