Tax and Financial Laws & Regulations Database
Collects national and local tax laws, regulations, and policy documents to provide enterprises with authoritative and timely legal references and policy guidance.
Regulatory Classification
Covers laws and regulations in taxation, finance, and securities to help enterprises operate compliantly and manage risks.
Tax Laws and Regulations
National tax laws and regulations such as the Corporate Income Tax Law, Individual Income Tax Law, and Interim Regulations on Value-Added Tax
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Financial Laws and Regulations
Corporate Accounting Standards, General Financial Rules, Accounting Law, and other relevant financial accounting laws and regulations
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Securities Laws and Regulations
Securities Law, Administrative Measures for Information Disclosure of Listed Companies, and other relevant securities regulations and laws.
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Value-Added Tax Law of the People's Republic of China
Strengthen the VAT system by standardizing collection and payment procedures. Clarify taxpayer definitions, taxable scope, tax rate tiers, and calculation methods for tax liability. Improve the input VAT deduction mechanism and tax incentive policies to eliminate double taxation and promote industrial structural optimization and upgrading.
Tariff Law of the People's Republic of China
Standardize tariff collection and payment to maintain order in import and export trade. Define taxable entities, methods for determining dutiable value, tariff headings and rates, and tax reduction and exemption policies. Strengthen tariff administration, protect domestic industry security, and promote healthy development of foreign trade.
Stamp Duty Law of the People's Republic of China
Standardize stamp duty administration by clarifying the scope of taxable documents, tax bases, and applicable rates. Simplify the tax structure, optimize taxpayer services, reduce burdens on market entities, leverage stamp duty's role in regulating economic activity, and promote standardized and orderly market transactions.
Law of the People's Republic of China on Urban Maintenance and Construction Tax
Standardize the administration of urban maintenance and construction tax, with tax liability based on value-added tax (VAT) and consumption tax amounts. Clarify taxpayer obligations, applicable tax rates, and tax incentives to ensure stable funding for urban infrastructure construction and maintenance, promoting coordinated urban-rural development.
Law of the People's Republic of China on Deed Tax
Standardize deed tax administration, clarifying taxable events such as land use rights grants and transfers, as well as house sales. Establish rules for tax bases, applicable rates, and exemptions to protect property owners' rights and promote the healthy, stable development of the real estate market.
Law of the People's Republic of China on Resource Tax
Standardize resource tax collection and administration to promote resource conservation and intensive use. Clarify the scope of taxation, tax items and rates, calculation bases, and preferential policies. Establish a tax system primarily based on value-added assessment with volume-based assessment as a supplement, advance green development, and protect the ecological environment.
Law of the People's Republic of China on Occupation of Cultivated Land
Rationalize land use, strengthen land management, and protect arable land. Impose taxes on individuals or entities that occupy arable land for housing or non-agricultural construction, applying differentiated tax rates to promote efficient land use, ensure national food security, and support sustainable agricultural development.
Law of the People's Republic of China on Vehicle Purchase Tax
Standardize the administration of vehicle purchase tax by imposing taxes on individuals and entities acquiring taxable vehicles such as automobiles and motorcycles. Define applicable tax rates, calculation methods for tax liability, and preferential policies to guide rational consumption, promote healthy development of the automotive industry, and increase fiscal revenue.
Law of the People's Republic of China on Tonnage Tax for Ships
Standardize the administration of ship tonnage tax by imposing taxes on vessels entering domestic ports from foreign ports. Define taxpayers, tax rates, and preferential policies to safeguard national sovereignty and maritime rights, promote healthy development of the shipping industry, and increase fiscal revenue.
Law of the People's Republic of China on Tobacco Leaf Tax
Standardize the administration of tobacco leaf tax by levying it on air-cured and flue-cured tobacco leaves. Define taxpayers, tax bases, and applicable tax rates to regulate tobacco planting income, guide rational development of the tobacco industry, increase local fiscal revenue, and support rural economic construction.
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