ACCESS OFFICIAL LEGISLATIVE TEXTS OF THE PEOPLE’S REPUBLIC OF CHINA, INCLUDING THE FOREIGN TRADE LAW AND OTHER UPDATED REGULATIONS.
All documents are available in PDF format for download.
CPO Partners provides verified, up-to-date versions of Chinese laws and regulations.
These documents are sourced from official government publications and include detailed amendment histories.
CORPORATE LAWS
AND GOVERNANCE
Company regulations, bankruptcy, business registration
- Company Law PRC 1-Jan-2006 {No longer in force, repealed by the 2014 version}
- Company Law PRC 1-Mar-2014 {No longer in force, repealed by the 2024 version}
- Company Law PRC 1-Jul-2024 {In Force from 24-7-2024}
- Company Law PRC 1-Mar-2014 {No longer in force, repealed by the 2024 version}
TAXATION
AND FISCAL POLICIES
Direct/indirect taxes, fiscal rules
- Italy-China Double Taxation Avoidance Agreement (DTA) 13-Dec-1990 {No longer in force, repealed by the 2024 version}
- Italy-China Double Taxation Avoidance Agreement (DTA) 18-Dec-2024 {In Force from 7-1-2026}
- Accordo bilaterale per evitare la doppia imposizione fiscale tra Italia e Cina 18-Nov-2024 n.182
- Individual Income Tax Law PRC 31-Aug-2018
- Implementation Regulations for Individual Income Tax Law of the People’s Republic of China 1-Jan-2019
- Implementation Measures for the Collection of Individual Income Tax on Interest Income from Saving Deposits 20-Jul-2007
- Enterprise Income Tax Law PRC 29-Dec-2018
- Implementation Regulations for Enterprise Income Tax Law PRC 23-Apr-2019
- Vehicle Purchase Tax Law PRC 1-Jul-2019
- Cultivated land Occupation Tax Law PRC 1-Sep-2019
- Resource Tax Law PRC 1-Sep-2020
- Urban Maintenance and Construction Tax Law PRC 1-Sep-2021
- Deed Tax Law PRC 1-Sep-2021
- Stamp Tax Law PRC 1-Jul-2022
- Value Added Tax Law of the PRC 1 -Jan-2026
- Implementation Regulations of the Value Added Tax Law of the PRC 1-Jan- 2026
INTELLECTUAL PROPERTY
Trademark, patent, and copyright regulations
FOREIGN TRADE
AND CUSTOMS
Import/export rules, tariffs, goods origin
- Provisional Regulations Origin of Import and Export goods PRC 1-Jan-2005 {No longer in force, repealed by the 2019 version}
- Regulations of the PRC on the Origin of Import and Export Goods 2-Mar-2019 {In Force from 2-3-2019}
- Regulations of the PRC on the Administration of Import and Export of Goods 1-Jan-2002 {No longer in force, repealed by the 2024 version}
- Regulations of the PRC on the Administration of Import and Export of Goods 1-May-2024 {In Force from 1-5-2024}
- Regulations of thr PRC on Import-Export duties 1-Jan-2003 {No longer in force, repealed by the 2024 Tariff law}
- The Tariff Law of the PRC 1-Dec-2024 {In Force from 1-12-2024}
- Foreign Trade Law of PRC 30-Dec-2022 {No longer in force, repealed by the 2026}
- Foreign Trade Law of PRC 1-Mar-2026 {In Force from 1-3-2026}
INTERNATIONAL AGREEMENTS
AND COOPERATION
Direct/indirect taxes, fiscal rules
FOREIGN INVESTMENT
REGULATION
Rules for foreign investors
FUNDAMENTAL LAWS
AND CIVIL/CRIMINAL CODES
Constitutional, civil, and criminal frameworks
COMPLIANCE
AND ANTI-AVOIDANCE
Transfer pricing, fair competition, fiscal evasion prevention
- Public Notice CN Transfer pricing compliance 29-Jun-2016
- State Administration of Taxation Announcement No. 64 11-Oct-2016 {On the Administration of Advance Pricing Arrangements (APA)}
- State Administration of Taxation Announcement No. 46 1-May-2017 {On the Classification of Enterprises for Export Tax Rebate (Exemption)}
- State Administration of Taxation Announcement No. 6 19-Dec-2017 {On Special Tax Adjustments (Investigations) and Mutual Agreement Procedures (MAP)}
- Fair Competition Review Regulations 1-Aug-2024
- Anti-Unfair Competition Law of the People’s Republic of China 27-Jun-2025
DATA PROTECTION
AND PRIVACY
Personal information safeguards