Notice of the Ministry of Finance and the State Taxation Administration on Soliciting Public Comments on the Value-Added Tax Law of the People's Republic of China (Exposure Draft) Draft
财政部、国家税务总局关于《中华人民共和国增值税法(征求意见稿)》向社会公开征求意见的通知
[CLI Code] CLI.1.13541(EN)
Statement
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Level of Authority: LawsDate Issued:11-27-2019Deadline for Comments:12-26-2019Category: Exposure DraftsIssuing Authority: Ministry of Finance State Taxation AdministrationStatus: Draft
- Notice of the Ministry of Finance and the State Taxation Administration on Soliciting Public Comments on the Value-Added Tax Law of the People's Republic of China (Exposure Draft)
财政部、国家税务总局关于《中华人民共和国增值税法(征求意见稿)》向社会公开征求意见的通知
- For the purposes of improving the taxation legal system, enhancing public participation in legislation, developing broad social consensus, and promoting scientific, democratic and open legislation, we have drafted the Value-Added Tax Law of the People's Republic of China (Exposure Draft), and hereby solicit public comments thereon. Anyone may submit his or her comments by the following means and methods before December 26, 2019:
- 为了完善税收法律制度,提高立法公众参与度,广泛凝聚社会共识,推进科学立法、民主立法、开门立法,我们起草了《中华人民共和国增值税法(征求意见稿)》,现向社会公开征求意见。公众可以在2019年12月26日前,通过以下途径和方式提出意见:
- (1) Making comments through the Information Management System for Soliciting Opinions on Financial Regulations (http://lisms.mof.gov.cn) on the homepage of the official website of the Ministry of Finance of the People's Republic of China (http://www.mof.gov.cn) or through the system for soliciting opinions on the homepage of the official website of the State Taxation Administration (http://www.chinatax.gov.cn).
- 1.通过中华人民共和国财政部网站(网址:http://www.mof.gov.cn)首页《财政法规意见征集信息管理系统》(网址:http://lisms.mof.gov.cn/lisms);或者通过国家税务总局网站(网址:http://www.chinatax.gov.cn)首页的意见征集系统提出意见。
- (2) Mailing the comments to the Treaty and Law Department of the Ministry of Finance (No. 3 3rd Lane, Sanlihe South, Xicheng District, Beijing, 100820) or to the Goods and Services Tax Department of the State Taxation Administration (No. 5 Yangfangdian West Road, Haidian District, Beijing, 100038), and indicating “Comments on the Value-Added Tax Law” on the envelope.
- 2.通过信函方式将意见寄至:北京市西城区三里河南三巷3号财政部条法司(邮政编码100820);或者北京市海淀区羊坊店西路5号国家税务总局货物和劳务税司(邮政编码100038),并在信封上注明“增值税法征求意见”字样。
- Ministry of Finance
- 财政部
- State Taxation Administration
- 国家税务总局
- November 27, 2019
- 2019年11月27日
- Annex 1
- 附件1
- Value-Added Tax Law of the People's Republic of China (Exposure Draft)
- 中华人民共和国增值税法(征求意见稿)
- Chapter I General Provisions
第一章 总则
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