Value-Added Tax Law of the People’s Republic of China
中华人民共和国增值税法
[CURRENT TEXT: not yet enacted]
- Status: Planned
- 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]
- Legislative body (Vote): NPCSC (TBD)
- Drafter & Submitter: State Council
- Legislative Plans
- Five-year: 11th NPCSC Category I; 12th NPCSC Category I; 13th NPCSC Category I
- Annual: N/A
- Legislative History & Texts
- State Council solicited public comments: November 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)
- Press Conference: TBD
NPC Observer Coverage
- Tracking China’s Progress Towards Law-Based Taxation (Aug. 14, 2018)
