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For the time being, the State Organs having authority to formulate
tax laws or tax policy mainly include National People' s Congress
and its Standing Committee, State Council, Ministry of Finance,
State Administration of Taxation, Tariff and Classification Committee
of the State Council, and General Administration of Customs.
a) Tax laws are enacted by the National People' s Congress, e.g.,
the Individual Income Tax Law of the People' s Republic of China;
or enacted by the Standing Committee of the National People's Congress,
e.g., the Tax Collection and Administration Law of the People's
Republic of China.
b) The administrative regulations and rules concerning taxation
are formulated by the State Council, e.g., the Detailed Rules for
the Implementation of the Tax Collection and Administration Law
of the People' s Republic of China, the Detailed Regulations for
the Implementation of the Individual Income Tax Law of the People's
Republic of China, the Provisional Regulations of the People' s
Republic of China on Value Added Tax.
c) The departmental rules concerning taxation are formulated by
the Ministry of Finance, the State Administration of Taxation, the
Tariff and Classification Committee of the State Council, and the
General Administration of Customs, e.g., the Detailed Rules for
the Implementation of the Provisional Regulations of the People's
Republic of China on Value Added Tax, the Provisional Measures for
Voluntary Reporting of the Individual Income Tax.
The formulation of tax laws shall follow four steps: drafting,
examination, voting and promulgation. The four steps for the formulation
of tax administrative regulations and rules are: planning, drafting,
verification and promulgation. The four steps mentioned above shall
take place in accordance with laws, regulations and rules.
Besides, the laws of China stipulates that within the framework
of the national tax laws and regulations, some local tax regulations
and rules may be formulated by the People's Congress at provincial
level and its Standing Committee, the People' s Congress of minority
nationality autonomous prefectures and the People's Government at
provincial level. The following table summarises up the current
tax laws, regulations and rules and relevant legislation in China.
China's Current Tax Legislation Table
| Legislation |
Date of issue and issued
by |
Effective Date |
| 1.Provisional Regulations
of the People's Republic of China on Value Added Tax Detailed
Rules for Its Implementation |
13 Dec. 1993, by State
Council 25 Dec. 1993, by Ministry of Finance |
1 Jan.,1994 1 Jan.,1994
|
| 2.Provisional Regulations
of the People¡¯s Republic of China on Consumption Tax Detailed
Rules for Its Implementation |
13 Dec.1993, by State
Council 25 Dec.1993, by Ministry of Finance |
1 Jan.,1994 1 Jan.,1994
|
| 3.Provisional Regulations
of the People¡¯s Republic of China on Business Tax Detailed Rules
for Its Implementation 4.Provisional Regulations of the People¡¯s
Republic of China on Enterprise Income Tax Detailed Rules for
Its Implementation |
13 Dec.1993, by State
Council 25 Dec.1993, by Ministry of Finance 13 Dec.1993, by
State Council 4 Feb.1994, by Ministry of Finance |
1 Jan.,1994 1 Jan., 1994
1 Jan.,1994 1 Jan.,1994 |
| 5. Income Tax Law of
the People's Republic of China on Enterprises with Foreign Investment
and Foreign Enterprises Detailed Rules for Its Implementation
|
9 Apr.1991, by the Fourth
Session of the 7th National People's Congress (NPC) 30 Jun.1991,
by State Council |
1 Jul.,1991 1 Jul.,1991
|
| 6. Individual Income
Tax Law of the People's Republic of China Regulations for Its
Implementation |
10 Sep.1980 passed by
the Third Session of the 5th National People¡¯s Congress and
revised and re- issued by the Fourth Session of the 8th NPC
on 31 Oct.1993 28 Jan.1994, by State Council |
1 Jan.,1994 28 Jan.,1994
|
| 7.Provisional Regulations
of the People¡¯s Republic of China on Resource Tax Detailed Rules
for Its Implementation |
25 Dec.1993, by State
Council 30 Dec.1993, by Ministry of Finance |
1 Jan.,1994 1 Jan.,1994
|
| 8.Provisional Regulations
of the People' s Republic of China on Urban and Township Land
Use Tax Detailed Rules for Its Implementation |
27 Sep.1998, by State
Council to be made by the People' s Government at Provincial
Level |
1 Nov.,1998 |
| 9.Provisional Regulations
of the People' s Republic of China on City Maintenance and Construction
Tax Detailed Rules for Its Implementation |
8 Feb.1985, by State
Council to be made by the People' s Government at Provincial
Level |
the year of 1985 |
| 10.Provisional Regulations
of the People¡¯s Republic of China on Farmland Occupation Tax
Detailed Rules for Its Implementation |
1 Apr.1987, by State
Council to be made by the People¡¯s Government at Provincial
Level |
1 Apr.1987 |
| 11.Provisional Regulations
of the People¡¯s Republic of China on Fixed Assets
Investment Orientation Regulation Tax Detailed Rules for Its
Implementation |
16 Apr.1987, by State
Council 18 Jun., 1991, by the SAT |
1991 1991 |
| 12.Provisional Regulations
of the People' s Republic of China on Land Appreciation Tax
Detailed Rules for Its Implementation |
13 Dec.1993, by State
Council 27 Jan.1995, by Ministry of Finance |
1 Jan.,1994 27 Jan.,1995
|
| 13.Provisional Regulations
of the People¡¯s Republic of China on House Property Tax Detailed
Rules for Its Implementation |
15 Sep.1986, by State
Council to be made by People¡¯s Governments at Provincial Level
|
1 Oct.,1986 |
| 14. Provisional Regulations
Governing Urban Real Estate Tax Detailed Rules for Its Implementation
|
8 Aug.1951, by the Central
People¡¯s Government Administration Council to be made by People¡¯s
Governments at Provincial Level |
8 Aug.,1951 |
| 15. Inheritance Tax (to
be legislated) |
|
|
| 16.Provisional Regulations
of the People's Republic of China on Vehicle and Vessel Usage
Tax Detailed Rules for Implementation |
15 Sep., 1986, by State
Council to be made by People ' s Governments at Provincial Level
|
1 Oct.,1986 |
| 17.Provisional Regulations
Concerning the Vehicle and Vessel Usage License Plate Tax Detailed
Rules for Its Implementation |
20 Sep.1951, by the Central
Government Administration Council to be made by People¡¯s Governments
at Provincial Level |
20 Sep.,1951 |
| 18.Provisional Regulations
of the People¡¯s Republic of China Concerning Stamp Tax Detailed
Rules for Its Implementation |
6 Aug.1988, by State
Council 29 Sep.1988, by Ministry of Finance |
1 Oct.,1988 1 Oct.,1988
|
| 19.Provisional Regulations
Governing Deed Tax Detailed Rules for Its Implementation |
7 Jul.1997, by State
Council 28 Oct.1997, by Ministry of Finance |
1 Oct.1997 1 Oct., 1997
|
| 20. Security Exchange
Tax (to be legislated) |
|
|
| 21.Provisional Regulations
Concerning Slaughter Tax (administered by local governments)
|
19 Dec.1950, by the Central
Government Administration Council |
|
| 22.Provisional Regulations
of the People¡¯s Republic of China on Banquet Tax (administered
by local governments) |
22 Sep.1988, by State
Council |
|
| 23.Provisional Regulations
of the People¡¯s Republic of China on Agriculture Tax Detailed
Rules for Implementation |
3 Jun.1958, by the 96th
Session of the Standing Committee of the 1st NPC to be made
by the People' s Government at Provincial Level |
3 Jun.,1958 |
| 24.The Rules of the State
Council on Levying Agriculture Tax on Agriculture Specialities
Measures for Its Implementation |
30 Jan.,1994, by State
Council to be made by the People' s Government at Provincial
Level |
30 Jan.,1958 |
| 25. Animal Husbandry
Tax: no national legislation |
If levied, rules should
be made by the provincial governments concerned |
|
| 26. Regulations of the
People ' s Republic of China on Import and Export Customs Duty
|
7 Mar.1992, by State
Council; Second revision by State Council on March 18,1992 |
1 Apr.1992 |
| 27. Rules of Levying
Customs Duty on Entry Passengers ' Luggage and Personal Postal
Articles |
18 May,1994, by the Customs
Tariff and Classification Committee of the State Council |
1 Jul.,1994 |
| 28. Law of the People's
Republic of China on Tax Administration and Collection Detailed
Rules for Its Implementation |
4 Sep.,1992, passed by
27th Session of the Standing Committee of the 7th NPC, and revised
and re- promulgated by the 12th Session of the Standing Committee
of the 8th NPC on 28 Feb.,1995 4 Aug.,1993, by the State Council
|
28 Feb.,1995 4 Aug.,1993
|
| 29. Supplementary Rules
of the Standing Committee of NPC of the People¡¯s
Republic of China on Punishing Tax Evasions and Refusal to Pay
Taxes |
4 Sep.1992, by the 27th
Session of the Standing Committee of the 7th NPC |
1 Jan.,1993 |
| 30.Measures of the People¡¯s
Republic of China on Invoice Management Detailed Rules for Its
Implementation |
12 Dec.,1993, approved
by State Council and issued by Ministry of Finance on 23 Dec.,
1993 28 Dec., 1993, by the SAT |
23 Dec.,1993 23 Dec.,1993
|
| 31. Resolutions of the
Standing Committee of NPC of the People¡¯s Republic of China
on Punishing Any False Issuance, Forgery and/or Illegal Sales
of VAT Invoices |
30 Oct.,1995, by the
16th Session of the Standing Committee of the 8th NPC |
30 Oct.,1995 |
| 32. Rules on Tax Administrative
Appealing |
6 Nov.,1993, by the SAT
|
6 Nov.,1993 |
Note: The provisions of criminal responsibilities in SUPPLEMENTARY
RULES OF THE STANDING COMMITTEE OF NPC OF THE PEOPLE'S REPUBLIC
OF CHINA ON PENALIZING TAX EVASIONS AND REFUSAL TO PAY TAXES and
RESOLUTIONS OF THE STANDING COMMITTEE OF NPC OF THE PEOPLE'S REPUBLIC
OF CHINA ON PENALIZING ANY FALSE ISSUANCE, FORGERY AND/OR ILLEGAL
SALES OF VAT INVOICES have been integrated into the CRIMINAL LAW
OF THE PEOPLE'S REPUBLIC OF CHINA revised and promulgated on 14
March, 1997.
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