Sr. No.

Legislation

Date of issue and issued by

Effective Date

1.

Provisional Regulations of the People's Republic of China on Value Added Tax Detailed Rules for Its Implementation

13 Dec. 1993, by State Council 25 Dec. 1993, by Ministry of Finance

1 Jan.,1994

2

Provisional Regulations of the People’s Republic of China on Consumption Tax Detailed Rules for Its Implementation

13 Dec.1993, by State Council 25 Dec.1993, by Ministry of Finance

1 Jan.,1994

3

Provisional Regulations of the People’s Republic of China on Business Tax Detailed Rules for Its Implementation

13 Dec.1993, by State Council 25 Dec.1993, by Ministry of Finance

1 Jan.,1994

4

Provisional Regulations of the People’s Republic of China on Enterprise Income Tax Detailed Rules for Its Implementation

13 Dec.1993, by State Council 4 Feb.1994, by Ministry of Finance

1 Jan.,1994

5

Income Tax Law of the People's Republic of China on Enterprises with Foreign Investment and Foreign Enterprises Detailed Rules for Its Implementation

9 Apr.1991, by the Fourth Session of the 7th National People's Congress (NPC) 30 Jun.1991, by State Council

1 Jul.,1991

6

6.  Individual Income Tax Law of the People's Republic of China Regulations for Its Implementation

10 Sep.1980 passed by the Third Session of the 5th National People’s Congress and revised and re- issued by the Fourth Session of the 8th NPC on 31 Oct.1993

28 Jan.1994, by State Council

1 Jan.,1994

28 Jan.,1994

7

7.Provisional Regulations of the People’s Republic of China on Resource Tax Detailed Rules for Its Implementation

25 Dec.1993, by State Council 30 Dec.1993, by Ministry of Finance

1 Jan.,1994

1 Jan.,1994

8

Provisional Regulations of the People' s Republic of China on Urban and Township Land Use Tax Detailed Rules for Its Implementation

27 Sep.1998, by State Council to be made by the People' s Government at Provincial Level

1 Nov.,1998

9

Provisional Regulations of the People' s Republic of China on City Maintenance and Construction Tax Detailed Rules for Its Implementation

8 Feb.1985, by State Council to be made by the People' s Government at Provincial Level

the year of 1985

10

Provisional Regulations of the People’s Republic of China on Farmland Occupation Tax Detailed Rules for Its Implementation

1 Apr.1987, by State Council to be made by the People’s Government at Provincial Level

1 Apr.1987

11

Provisional Regulations of the People’s Republic of China on Fixed Assets      Investment Orientation Regulation Tax Detailed Rules for Its Implementation

16 Apr.1987, by State Council 18 Jun., 1991, by the SAT

1991

1991

12

Provisional Regulations of the People' s Republic of China on Land Appreciation Tax Detailed Rules for Its Implementation

13 Dec.1993, by State Council 27 Jan.1995, by Ministry of Finance

1 Jan.,1994 27 Jan.,1995

13

Provisional Regulations of the People’s Republic of China on House Property Tax Detailed Rules for Its Implementation

15 Sep.1986, by State Council to be made by People’s Governments at Provincial Level

1 Oct.,1986

14

Provisional Regulations Governing Urban Real Estate Tax Detailed Rules for Its Implementation

8 Aug.1951, by the Central People’s Government Administration Council to be made by People’s Governments at Provincial Level

8 Aug.,1951

15

Inheritance Tax (to be legislated)

16

Provisional Regulations of the People's Republic of China on Vehicle and Vessel Usage Tax Detailed Rules for Implementation

15 Sep., 1986, by State Council to be made by People ' s Governments at Provincial Level

1 Oct.,1986

17

Provisional Regulations Concerning the Vehicle and Vessel Usage License Plate Tax Detailed Rules for Its Implementation

20 Sep.1951, by the Central Government Administration Council to be made by People’s Governments at Provincial Level

20 Sep.,1951

18

Provisional Regulations of the People’s Republic of China Concerning Stamp Tax Detailed Rules for Its Implementation

6 Aug.1988, by State Council 29 Sep.1988, by Ministry of Finance

1 Oct.,1988

1 Oct.,1988

19

Provisional Regulations Governing Deed Tax Detailed Rules for Its Implementation

7 Jul.1997, by State Council 28 Oct.1997, by Ministry of Finance

1 Oct.1997

1 Oct., 1997

20

Security Exchange Tax (to be legislated)

21

Provisional Regulations Concerning Slaughter Tax (administered by local governments)

19 Dec.1950, by the Central Government Administration Council

22

Provisional Regulations of the People’s Republic of China on Banquet Tax (administered by local governments)

22 Sep.1988, by State Council

23

Provisional Regulations of the People’s Republic of China on Agriculture Tax Detailed Rules for Implementation

3 Jun.1958, by the 96th Session of the Standing Committee of the 1st NPC to be made by the People' s Government at Provincial Level

3 Jun.,1958

24

The Rules of the State Council on Levying Agriculture Tax on Agriculture Specialities Measures for Its Implementation

30 Jan.,1994, by State Council to be made by the People' s Government at Provincial Level

30 Jan.,1958

25

Animal Husbandry Tax: no national legislation

If levied, rules should be made by the provincial governments concerned

26

Regulations of the People ' s Republic of China on Import and Export Customs Duty

7 Mar.1992, by State Council; Second revision by State Council on March 18,1992

1 Apr.1992

27

Rules of Levying Customs Duty on Entry Passengers ' Luggage and Personal Postal Articles

18 May,1994, by the Customs Tariff and Classification Committee of the State Council

1 Jul.,1994

28

Law of the People's Republic of China on Tax Administration and Collection Detailed Rules for Its Implementation

4 Sep.,1992, passed by 27th Session of the Standing Committee of the 7th NPC, and revised and re- promulgated by the 12th Session of the Standing Committee of the 8th NPC on 28 Feb.,1995 4 Aug.,1993, by the State Council

28 Feb.,1995

4 Aug.,1993

29

Supplementary Rules of the Standing Committee of NPC of the People’s   Republic of China on Punishing Tax Evasions and Refusal to Pay Taxes

4 Sep.1992, by the 27th Session of the Standing Committee of the 7th NPC

1 Jan.,1993

30

Measures of the People’s Republic of China on Invoice Management Detailed Rules for Its Implementation

12 Dec.,1993, approved by State Council and issued by Ministry of Finance on 23 Dec., 1993 28 Dec., 1993, by the SAT

23 Dec.,1993

23 Dec.,1993

31

Resolutions of the Standing Committee of NPC of the People’s Republic of China on Punishing Any False Issuance, Forgery and/or Illegal Sales of VAT Invoices

30 Oct.,1995, by the 16th Session of the Standing Committee of the 8th NPC

30 Oct.,1995

32

Rules on Tax Administrative Appealing

6 Nov.,1993, by the SAT

6 Nov.,1993