Chinese Tax Law

Mon, 06 Jul 2026 00:00:00 +0000

Sources of Chinese Tax Law

Chinese tax law operates within a civil law tradition shaped by the country’s distinctive constitutional and legislative framework. The Tax Collection and Administration Law (1992, as amended) provides the procedural foundation for tax assessment, collection, enforcement, and dispute resolution. The Legislative Law requires that taxes be established by formal law enacted by the National People’s Congress (NPC) or its Standing Committee, rather than by administrative regulations — a principle known as the “statutory taxation principle” (税收法定原则). The principal substantive statutes include the Enterprise Income Tax Law (2007), the Individual Income Tax Law (2018 revision), and the Provisional Regulations on VAT (now codified into law in 2024). The State Council and the Ministry of Finance, jointly with the State Taxation Administration (STA), issue implementing regulations and departmental rules. Tax treaties follow the OECD Model Convention. Tax disputes are resolved through administrative reconsideration before the STA and judicial review in the People’s Courts. The “Golden Tax” system — a nationwide digital tax administration platform — enables real-time invoice verification and electronic tax filing.

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Chinese Tax Law

Sources of Chinese Tax Law