PRC Legislation Law (Revised)

中华人民共和国立法法 (修正)

April 29, 2015 | BY

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Administration of the levying of taxes may only be provided for in laws.

Clp Reference: 1400/15.03.15 Promulgated: 2015-03-15 Effective: 2015-03-15

Promulgated: March 15 2015
Effective: as of date of promulgation

Main contents: The amended Legislation Law expressly specifies that "basic tax systems, such as those for the creation of taxes, the determination of tax rates and the administration of the levying of taxes" may only be provided for in laws.

Related legislation: PRC Enterprise Income Tax Law; and Implementing Regulations for PRC Enterprise Income Tax Law



clp reference:1400/15.03.15promulgated:2015-03-15effective:2015-03-15

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