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.

68 laws

全国人民代表大会常务委员会关于授权国务院在部分地区开展房地产税改革试点工作的决定Not stated
Decisions on Legal and Major Issues (selected)NPC Standing CommitteePromulgated October 23, 2021No article structure
中华人民共和国印花税法In force
LawsNPC Standing CommitteePromulgated June 10, 202120 articles
中华人民共和国契税法In force
LawsNPC Standing CommitteePromulgated August 11, 202016 articles
中华人民共和国城市维护建设税法In force
LawsNPC Standing CommitteePromulgated August 11, 202011 articles
中华人民共和国资源税法In force
LawsNPC Standing CommitteePromulgated August 26, 201917 articles
中华人民共和国企业所得税法实施条例Amended
Administrative RegulationsState CouncilPromulgated April 23, 2019132 articles
中华人民共和国车船税法In force
LawsNPC Standing CommitteePromulgated April 23, 201913 articles
中华人民共和国契税暂行条例Repealed
Administrative RegulationsState CouncilPromulgated March 2, 201915 articles
中华人民共和国城镇土地使用税暂行条例In force
Administrative RegulationsState CouncilPromulgated March 2, 201914 articles
中华人民共和国车船税法实施条例In force
Administrative RegulationsState CouncilPromulgated March 2, 201927 articles
中华人民共和国车辆购置税法In force
LawsNPC Standing CommitteePromulgated December 29, 201819 articles
中华人民共和国耕地占用税法In force
LawsNPC Standing CommitteePromulgated December 29, 201816 articles
中华人民共和国企业所得税法In force
LawsNational People's CongressPromulgated December 29, 201860 articles
中华人民共和国个人所得税法实施条例In force
Administrative RegulationsState CouncilPromulgated December 18, 201836 articles
中华人民共和国环境保护税法Amended
LawsNPC Standing CommitteePromulgated October 26, 201828 articles
中华人民共和国船舶吨税法In force
LawsNPC Standing CommitteePromulgated October 26, 201822 articles
中华人民共和国个人所得税法In force
LawsNational People's CongressPromulgated August 31, 201822 articles
中华人民共和国船舶吨税法Amended
LawsNPC Standing CommitteePromulgated December 27, 201722 articles
中华人民共和国烟叶税法In force
LawsNPC Standing CommitteePromulgated December 27, 201710 articles
中华人民共和国环境保护税法实施条例In force
Administrative RegulationsState CouncilPromulgated December 25, 201726 articles