Value-Added Tax Law

Value-Added Tax Law of the People’s Republic of China
中华人民共和国增值税法

[Current Text: Chinese only]

(adopted Dec. 25, 2024, effective Jan. 1, 2026)

• Status: Passed
• Legislative Body (Vote): NPCSC (N/A)
• Principal Drafters: Ministry of Finance & State Taxation Administration
• Submitter: State Council
• Regulations Repealed: Interim Regulations on Value-Added Tax [增值税暂行条例]
• Legislative Plans
  • Five-year: 11^th NPCSC Category I; 12^th NPCSC Category I; 13^th NPCSC Category I; 14^th NPCSC Category I
  • Annual: 2010, 2011 (backup), 2019, 2020, 2021, 2022, 2023, 2024
• Legislative History & Text
  • NPCSC deliberation – round #3 (final): Dec. 21 – 25, 2024 (Current Text ⇧)
  • NPCSC deliberation – round #2: Aug. 28 – Sept. 1, 2023 (Chinese only) 💬
    • Public consultation: Sept. 1 – 30, 2023
  • NPCSC deliberation – round #1: Dec. 27 – 30, 2022 (Chinese only Δ) 💬
    • Public consultation: Dec. 30, 2022 – Jan. 28, 2023
  • State Council public consultation: Nov. 27 – Dec. 26, 2019 (Chinese only)
• Legislative Records
  • Explanation (Dec. 27, 2022)
  • Report on Status of Revision (Aug. 28, 2023)
  • Report on Results of Deliberation (Dec. 21, 2024)
  • Report on Suggestions for Revision (Dec. 24, 2024)
  • Presidential Order (Dec. 25, 2024)

NPC Observer Coverage

• 📰 NPC Observer Monthly: September 2023 (Oct. 3, 2023)
• NPCSC Session Watch: Administrative Reconsideration, Foreign-Related Litigation, Public Security Offenses & Education (Aug. 21, 2023)
• NPCSC Session Watch: Lawmaking Reforms, Corporate Bankruptcy, Charity, Financial Stability, Foreign Sovereign Immunity, Cross-Border Litigation & More (Dec. 12, 2022)
• Tracking China’s Progress Towards Law-Based Taxation (Aug. 14, 2018)

Last updated: August 1, 2025, 23:45 EDT