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

中华人民共和国增值税暂行条例Repealed
Administrative RegulationsState CouncilPromulgated November 19, 201728 articles
中华人民共和国进出口关税条例Repealed
Administrative RegulationsState CouncilPromulgated March 1, 201767 articles
中华人民共和国企业所得税法Amended
LawsNational People's CongressPromulgated February 24, 201760 articles
中华人民共和国环境保护税法Amended
LawsNPC Standing CommitteePromulgated December 25, 201628 articles
中华人民共和国税收征收管理法实施细则In force
Administrative RegulationsState CouncilPromulgated February 6, 2016113 articles
中华人民共和国税收征收管理法In force
LawsNPC Standing CommitteePromulgated April 24, 201594 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
中华人民共和国资源税暂行条例Repealed
Administrative RegulationsState CouncilPromulgated September 30, 201116 articles
中华人民共和国车船税法Amended
LawsNPC Standing CommitteePromulgated February 25, 201113 articles
中华人民共和国印花税暂行条例Repealed
Administrative RegulationsState CouncilPromulgated January 8, 201116 articles
外国公司船舶运输收入征税办法Repealed
Administrative RegulationsState CouncilPromulgated January 8, 201119 articles
中华人民共和国城市维护建设税暂行条例Repealed
Administrative RegulationsState CouncilPromulgated January 8, 201110 articles
中华人民共和国房产税暂行条例In force
Administrative RegulationsState CouncilPromulgated January 8, 201111 articles
中华人民共和国土地增值税暂行条例In force
Administrative RegulationsState CouncilPromulgated January 8, 201115 articles
中华人民共和国消费税暂行条例In force
Administrative RegulationsState CouncilPromulgated November 10, 200817 articles
对储蓄存款利息所得征收个人所得税的实施办法In force
Administrative RegulationsState CouncilPromulgated July 20, 200715 articles
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《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
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