For a brief discussion of a recent online campaign to eliminate or lower China’s value-added tax on feminine hygiene products, please see this issue of our newsletter.
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; 14th NPCSC Category I
- Annual: 2023
- Legislative History & Text
- NPCSC deliberation – 3rd (expected final) round: likely by end of 2023
- NPCSC deliberation – 2nd round: Aug. 28 – Sept. 1, 2023 (Chinese only) 💬
- Public consultation: Sept. 1 – 30, 2023
- 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)
- Legislative Records
- Explanation (Dec. 27, 2022)
- Report on Status of Revision (Aug. 28, 2023)
- 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
- 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)