UPDATE (Sept. 8, 2018): This post has been updated based on the 13th NPCSC five-year legislative plan.
China currently collects 18 types of taxes. They will generate an estimated total of 8 trillion RMB in revenue for the Central Government in 2018. But only six of them—providing only about a third of the central tax revenue—are imposed by laws (法律) enacted by the legislature, the NPC or its Standing Committee (NPCSC). The rest are governed only by interim regulations (暂行条例) adopted by the State Council—the Central Government itself. The enormous taxing power the State Council now wields was in fact granted by the NPC in 1984. Now, over three decades later, the NPC is reclaiming that power by gradually elevating the interim regulations into laws, with an eye to complete the process by 2020. In this post, we will explain why the NPC made the power grant in the first place and discuss what it has recently been doing to reassert its control over taxation.