Vehicle Acquisition Tax Law of the People’s Republic of China
中华人民共和国车辆购置税法
[Current Text: Chinese, English]
(adopted Dec. 29, 2018, effective July 1, 2019)
- Status: Passed
- Legislative Body (Vote): NPCSC (N/A)
- Principal Drafters: Ministry of Finance & State Taxation Administration
- Submitter: State Council
- Legislative Plans
- Five-year: 13th NPCSC Category I
- Annual: 2018
- Legislative History & Texts
- NPCSC deliberation – 2nd (final) round: December 2018 (Current Text ⇧)
- NPCSC deliberation – 1st round: August 2018 (Chinese only)
- State Council public consultation: August 2017 (Chinese only)
- Legislative Records
- Explanation (Aug. 27, 2018)
- Report on Results of Deliberation (Dec. 23, 2018)
- Report on Suggestions for Revision (Dec. 29, 2018)
- Presidential Order (Dec. 29, 2018)
- Regulations Abolished: Interim Regulations on Vehicle Acquisition Tax [车辆购置税暂行条例]
NPC Observer Coverage
- NPCSC Takes No Further Action on Foreign Investment Law (for Now), Adopts Two Tax Laws & Codifies Civil Service Reform (Dec. 30, 2018)
- NPCSC Solicits Public Comments on Draft Civil Code, Amendment to Criminal Procedure Law & Three Other Bills (Sept. 3, 2018)
- NPCSC Session Watch: Separate Parts of Civil Code, Tax Bills, Criminal Procedure, and More (Aug. 17, 2018)
- NPC Standing Committee Releases 2018 Legislative Plan (Apr. 27, 2018)