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

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
外国在华常住人员携带进境物品进口税收暂行规定In force
Administrative RegulationsState CouncilPromulgated March 10, 199910 articles
残疾人专用品免征进口税收暂行规定In force
Administrative RegulationsState CouncilPromulgated April 10, 19977 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
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
国务院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有关问题的通知In force
Administrative RegulationsState CouncilPromulgated February 22, 1994No 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