Value-Added Tax Law

Value-Added Tax Law of the People’s Republic of China

[Current Text: not yet enacted]

  • Status: Pending
  • Legislative Body (Vote): NPCSC (TBD)
  • Principal Drafters: Ministry of Finance & State Taxation Administration
  • Submitter: State Council
  • Legislative Plans
    • Five-year: 11th NPCSC Category I; 12th NPCSC Category I; 13th NPCSC Category I
    • Annual: N/A
  • Legislative History & Text
  • Legislative Records
    • Explanation (Dec. 27, 2022)
    • Report on Status of Revision (pending)
    • Report on Results of Deliberation (pending)
    • Report on Suggestions for Revision (pending)
    • Presidential Order (pending)
  • Regulations to Be Abolished: Interim Regulations on Value-Added Tax [增值税暂行条例]

NPC Observer Coverage