| 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.
