"Chen Shuai Finance and Taxation" No. 26 202312.4 Week 5 Published
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The Third Plenary Session of the 18th Central Committee of the Communist Party of China proposed: implement the legal principle of taxation.
The Legislation Law of the People's Republic of China stipulates that only laws can be enacted for the establishment of tax types, the determination of tax rates, and the administration of tax collection.
Up to now, among the 18 current taxes in China, 12 are legislative taxes, and there is also a tax procedure law, the Law of the People's Republic of China on the Administration of Tax Collection, with a total of 13 tax laws.
There are 13 tax laws that have been legislated in China, namely:
01 Law of the People's Republic of China on the Administration of Tax Collection
02 Enterprise Income Tax Law of the People's Republic of China
03 Individual Income Tax Law of the People's Republic of China
04 Vehicle and Vessel Tax Law of the People's Republic of China
05 Environmental Protection Tax Law of the People's Republic of China
06 Tobacco Tax Law of the People's Republic of China
07 Law of the People's Republic of China on Ship Tonnage Tax
08 Law of the People's Republic of China on Cultivated Land Occupation Tax
09 Vehicle Acquisition Tax Law of the People's Republic of China
10 Resource Tax Law of the People's Republic of China
11 Deed Tax Law of the People's Republic of China
12 Law of the People's Republic of China on Urban Maintenance and Construction Tax
13 Stamp Duty Law of the People's Republic of China
The remaining 6 taxes have not yet been legislated
1 VAT. 2 Consumption tax.
3 Tariffs. 4. Property tax.
5. Urban land use tax.
6. Land Appreciation Tax.
The draft value-added tax law has been submitted to the Standing Committee of the National People's Congress for deliberation and is currently soliciting opinions from the public, and the consumption tax law and customs law are ready to be submitted to the Standing Committee of the National People's Congress for deliberation.
The 13 tax laws that have been legislated Timeline:
One. January 1, 1993 "People's Republic of ChinaTax Collection and Administration Actcame into force.
1) Adopted at the 27th Session of the Standing Committee of the Seventh National People's Congress on September 4, 1992.
2) On April 24, 2015, it was amended for the third time in accordance with the Decision of the Standing Committee of the 12th National People's Congress on Amending the Port Law of the People's Republic of China and Other Seven Laws at the 14th Session of the Standing Committee of the 12th National People's Congress.
Two. September 10, 1980 "People's Republic of ChinaPersonal Income Tax Lawcame into force.
1) Adopted at the Third Session of the Fifth National People's Congress on September 10, 1980.
2) On August 31, 2018, it was amended for the seventh time in accordance with the Decision on Amending the Individual Income Tax Law of the People's Republic of China at the Fifth Session of the Standing Committee of the 13th National People's Congress.
Three. January 1, 2008 "People's Republic of ChinaCorporate Income Tax Lawcame into force.
1) Adopted at the Fifth Session of the 10th National People's Congress on March 16, 2007.
2) On December 29, 2018, it was amended for the second time in accordance with the Decision of the Standing Committee of the 13th National People's Congress on Amending the Electricity Law of the People's Republic of China and Other Four Laws.
Four. January 1, 2012 "People's Republic of ChinaVehicle and Vessel Tax Lawcame into force.
1) Adopted at the 19th Session of the Standing Committee of the 11th National People's Congress on February 25, 2011.
2) On April 23, 2019, it was amended in accordance with the Decision of the 10th Session of the Standing Committee of the 13th National People's Congress on Amending the Construction Law of the People's Republic of China and Other Eight Laws.
Five. January 1, 2018 The People's Republic of ChinaEnvironmental Protection Tax Lawcame into force.
1) Adopted at the 25th Session of the Standing Committee of the 12th National People's Congress on December 25, 2016.
2) On October 26, 2018, it was amended in accordance with the Decision of the Standing Committee of the 13th National People's Congress on Amending 15 Laws of the People's Republic of China on the Protection of Wild Animals.
Six. July 1, 2018 The People's Republic of ChinaTobacco Tax Lawcame into force.
On December 27, 2017, it was adopted at the 31st Session of the Standing Committee of the 12th National People's Congress.
Seven. July 1, 2018 The People's Republic of ChinaShip tonnage tax lawcame into force.
1) Adopted at the 31st Session of the Standing Committee of the 12th National People's Congress on December 27, 2017.
2) On October 26, 2018, it was amended in accordance with the Decision of the Standing Committee of the 13th National People's Congress on Amending 15 Laws of the People's Republic of China on the Protection of Wild Animals.
Eight. July 1, 2019 The People's Republic of ChinaVehicle Acquisition Tax Actcame into force.
Adopted at the 7th Session of the Standing Committee of the 13th National People's Congress on December 29, 2018.
Nine. September 1, 2019 The People's Republic of ChinaCultivated land occupancy tax lawcame into force.
Adopted at the 7th Session of the Standing Committee of the 13th National People's Congress on December 29, 2018.
Ten. September 1, 2020 The People's Republic of ChinaResource Tax Lawcame into force.
Adopted at the 12th Session of the Standing Committee of the 13th National People's Congress on August 26, 2019.
Eleven. September 1, 2021 The People's Republic of ChinaUrban Maintenance and Construction Tax Lawcame into force.
Adopted at the 21st Session of the Standing Committee of the 13th National People's Congress on August 11, 2020.
Twelve. September 1, 2021 The People's Republic of ChinaDeed tax lawcame into force.
Adopted at the 21st Session of the Standing Committee of the 13th National People's Congress on August 11, 2020.
A baker's dozen. July 1, 2022 People's Republic of ChinaStamp Duty Actcame into force.
Adopted at the 29th Session of the Standing Committee of the 13th National People's Congress on June 10, 2021.
Tax compliance: refers to the company's various economic business, to comply with the provisions of the tax law, in accordance with the provisions of the tax law according to the law to pay taxes.
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Author: Chen Shuai
Nanning, Guangxi: Guangxi University, financial management accountant, training lecturer, financial and taxation expert, self-blogger, life thought mentor,
Engaged in more than 10 years of financial accounting and tax practice, has accumulated rich practical experience, a lifetime of dedication to the company's finance and taxation, to help bosses and entrepreneurs: to solve the problems encountered by the company
At the same time, I also love: talking, writing articles, publishing books, shooting** live broadcasts, sharing my own experiences and experience dry goods, guiding and leading ordinary people: ideological awakening, thinking change, growth and progress, becoming excellent, becoming strong, and becoming valuable!
The leader of the lion king will kill and kill like crazy until he dies: become a leader and fight the world and create a hegemony!
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