high 2024-12-25

Value-Added Tax Law of the People's Republic of China

中华人民共和国增值税法

全国人民代表大会常务委员会 npc

This law establishes the legal framework for value-added tax (VAT) in China, defining taxpayers, tax rates, exemptions, and collection procedures. It replaces previous provisional regulations and codifies VAT rules at the national legislative level.

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Topics

taxation value-added tax fiscal policy

Metadata

Publisher	全国人民代表大会常务委员会
Site	npc
Date	2024-12-25
Category	major_policy
Policy Area	税收
CMS Category	法律
Keywords	effective:2026-01-01

Verification

Original URL
https://flk.npc.gov.cn/detail?id=ff808181927b083b0193fd65a0eb02cb

Referenced By (1)

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