China-World Trade Organization Compliance Act - Directs the President, not later than 90 days after China accedes to the World Trade Organization (WTO), to submit to Congress a plan (including an estimate of the cost) for monitoring China's compliance with the commitments it makes as part of the accession.

(Sec. 3) Directs the Comptroller General, in order to determine the degree to which China is complying with its WTO commitments and to obtain information about any problems encountered by U.S. businesses, to survey annually and report to Congress on the 50 U.S. companies doing the most business with China in exporting nonagricultural and agricultural goods, exporting or providing services, investing, or importing goods. Directs the International Trade Commission to report annually to Congress on United States-China bilateral export and import statistics, including, to the extent practicable, reconciling any differences in U.S.-source and Chinese-source data.

(Sec. 4) Directs the United States Trade Representative (USTR), not later than one year after China accedes to the WTO, and annually thereafter, to report to Congress on China's compliance with its commitments under the WTO, including both multilateral commitments and any bilateral commitments made to the United States.

(Sec. 5) Authorizes specified congressional committees to instruct the USTR to: (1) take appropriate trade relief action after initiating an investigation under the Trade Act of 1974 to determine if U.S. rights under any agreement are being denied, or an act, policy, or practice of China violates the provisions of, or otherwise denies benefits to the United States under, any trade agreement, or is unjustifiable and burdens or restricts U.S. commerce; or (2) initiate action before the Dispute Settlement Body of the WTO. Amends the Trade Act of 1974 to authorize the USTR, for purposes of making an affirmative determination with respect to an investigation, to draw an inference adverse to the interest of a country that fails or refuses to cooperate in the investigation. Directs the USTR, if he or she makes an affirmative determination with respect to China, to initiate an action before the Dispute Settlement Body, unless there exists another, more effective action.

(Sec. 6) Expresses the sense of Congress that there should be a special multilateral process at the WTO for conducting an annual review of China's compliance with the commitments it makes as part of its accession to the WTO. Directs the USTR to propose that: (1) as part of the Trade Policy Review Mechanism of the WTO, a thorough review of China's trade policies be conducted each year; (2) the Trade Policy Review Mechanism be significantly enhanced and expanded in connection with the review of China; and (3) the Trade Policy Review Mechanism of China include onsite visits and active participation by representatives of WTO members.

(Sec. 7) Directs the President to submit to Congress a plan for providing assistance to China to build the institutions necessary to carry out the obligations China has made as part of its accession to the WTO. Authorizes appropriations.