National laws and regulations

29,751 laws · 9,126 with full text

The Constitution, laws, administrative regulations, supervisory regulations, local regulations and judicial interpretations. Reproduced from National Database of Laws and Regulations.

Theme: TaxationClear theme

Laws whose title contains 税 (tax), across every level of legal force. Bonded-zone administration is excluded: 保税 contains the character but is customs supervision, not tax law. This grouping is ours, not an official classification.

26 laws

中华人民共和国税收征收管理法In force
LawsNPC Standing CommitteePromulgated April 24, 201594 articles
中华人民共和国车船税法Amended
LawsNPC Standing CommitteePromulgated February 25, 201113 articles
全国人民代表大会常务委员会关于《中华人民共和国刑法》有关出口退税、抵扣税款的其他发票规定的解释In force
Legislative InterpretationsNPC Standing CommitteePromulgated December 29, 2005No article structure
全国人民代表大会常务委员会关于废止《中华人民共和国农业税条例》的决定Not stated
Decisions on Legal and Major Issues (selected)NPC Standing CommitteePromulgated December 29, 2005No article structure
全国人民代表大会常务委员会关于惩治虚开、伪造和非法出售增值税专用发票犯罪的决定（失效）Not stated
Decisions on Legal and Major Issues (selected)NPC Standing CommitteePromulgated October 30, 1995No article structure
全国人民代表大会常务委员会关于外商投资企业和外国企业适用增值税、消费税、营业税等税收暂行条例的决定Repealed
LawsNPC Standing CommitteePromulgated December 29, 1993No article structure