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.

7 laws

最高人民法院、最高人民检察院关于办理危害税收征管刑事案件适用法律若干问题的解释In force
Judicial Interpretations最高人民法院、最高人民检察院Promulgated March 15, 202422 articles
最高人民法院关于税务机关就破产企业欠缴税款产生的滞纳金提起的债权确认之诉应否受理问题的批复In force
Judicial InterpretationsSupreme People's CourtPromulgated June 26, 2012No article structure
最高人民法院关于审理出口退税托管帐户质押贷款案件有关问题的规定Repealed
Judicial InterpretationsSupreme People's CourtPromulgated November 22, 20047 articles
最高人民法院关于审理偷税抗税刑事案件具体应用法律若干问题的解释Repealed
Judicial InterpretationsSupreme People's CourtPromulgated November 5, 20026 articles
最高人民法院关于审理骗取出口退税刑事案件具体应用法律若干问题的解释Repealed
Judicial InterpretationsSupreme People's CourtPromulgated September 17, 20029 articles
最高人民法院印发《关于适用〈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〉的若干问题的解释》的通知Repealed
Judicial InterpretationsSupreme People's CourtPromulgated October 17, 1996No article structure
最高人民法院关于税务机关是否有义务协助人民法院直接划拨退税款问题的批复Repealed
Judicial InterpretationsSupreme People's CourtPromulgated July 21, 1996No article structure