| 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 |
