China's Ministry of Finance published a draft Local Surtax Law for public comment proposing a local surtax rate band of 11–13%. Provincial, autonomous region and municipal governments would set and adjust specific rates within that band, considering local economic conditions and unified national market objectives; proposals would be decided by the provincial people's congress standing committee and filed with the National People's Congress Standing Committee and the State Council. Timing of tax

China's Ministry of Finance published a draft Local Surtax Law for public comment proposing a local surtax rate band of 11–13%. Provincial, autonomous region and municipal governments would set and adjust specific rates within that band, considering local economic conditions and unified national market objectives; proposals would be decided by the provincial people's congress standing committee and filed with the National People's Congress Standing Committee and the State Council. Timing of tax liability, tax location and withholding-agent rules would follow VAT and consumption tax provisions to enable coordinated collection of main taxes and local surtaxes.