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: 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
- NPCSC deliberation – 1st round: 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)
- NPCSC deliberation – 1st round: Dec. 27 – 30, 2022 (Chinese only Δ) 💬
- 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]