消费税若干具体问题的规定

Provisions for Some Specific Questions on Consumption Tax


　

1.Questions concerning the standard for classifica
tion of classification of cigarettes for computati
on of tax.

1.Due to the release from the control of cigarette
s selling price, prices of cigarettes sold by taxp
ayers fluctuate frequently. The tax classification
and the applicable tax rates shall be determined
in accordance with the monthly weighted average se
lling price for the cigarettes of the same brand a
nd specification. However, the cigarettes sold sha
ll not be calculated under the weighter average me
thod under anyone of the following circumstances:

(a) the selling price is obviously below average a
nd without proper reasons;
(b) there is no selling price.

In practice, at the beginning of the month, advanc
e payment of tax can be made according to the tax
claddification and applicable tax rate of the prev
ious month or the most recent month from the month
of sale. After the end of the month , taxpayers s
hall base on the actual selling price to determine
the tax classification and the applicable tax rate
and calculate the tax payable for month.

2. When the price of cigarettes has been raised du
e to addition of filter tips, change of package or
other reasons, the tax classification and applica
ble tax rates shall be determined according to the
new selling price.

3. For cigarettes self-produced and self-used by s
ame taxpayers, the tax classification and the appl
icable rates shall be determined in accordance wit
h the selling price of cigarettes in the same bran
d and specification. when there is no selling pric
e for cigarettes with the same brand and specifica
tion, they shall all be taxed according to the tax
rate of Grade A cigarettes.

4. Contract processed cigarettes shall be taxed in
accordance with the tax classification and applic
able tax rates of cigarettes with the same brand a
nd specification of the contractor. If no cigarett
e is with the same brand and specification, they s
hall all be taxed according to the tax rate for Gr
ade A cigarettes.

5. The applicable tax rate for defective of inferi
or cigarettes shall be determined in accordance wi
th the tax classification of cigarettes of standar
d quality with the same brand and specification.

6. The following cigarettes, irrespective of their
tax classification shall all be taxed at the rate
of Grade A cigarettes:

(a) Imported cigarettes;
(b) Unmarked cigarettes;
(c) Hand-made cigarettes;
(d) Cigarettes produced by enterprises and individ
uals not approved by the State Council as under st
ate plan.

The list for enterprises producing cigarettes unde
r State plan is attached.

7. Any adjustment to the standard for classificati
on of cigarettes for computation of tax shall be d
etermined by the State Administration for Taxation

II. Questions concerning the scope of charge for a
lcoholic drinks.

1. The applicable tax rate for outside purchased w
hite spirits made with alcohol shall be determined
in accordance with the raw material contained in
the alcohol. When the raw material used in the alc
ohol cannot be determined, the white spirits shall
be taxed at the rate for white spirits shall be t
axed at the rate for white spirits made from cerea
l.

2. For outside purchased white spirits made from m
ore than two kinds of alcohol, the tax rate used s
hall be the highest tax rate of the alcohl.

3. For white spirits produced by and adding liquid
to reduce the degree of alcohol for outside purch
ased white spirits, or outside bottling purchased
spirits in bulk for sale, or using leaven and esse
nce to scent or flavour the outside purchased whit
e spirits, the applicable tax rate shall be determ
ined in accordance with the outside purchased mate
rials used in the white spirits. When the material
s used in the white spirits cannot be determined,
all the above shall be taxed according to the tax
rate of white spirits made from cereal.

4. White spirits made by blending different types
of outside purchased white spirits shall all be ta
xed according to the tax rate of white spirits mad
e from cereal.

5. White spirits made by mixing many kinds of raw
materials including cereal, potatoes, bran, etc. s
hall all be taxed according to the tax rate for wh
ite spirits made from cereal.

6. White spirits made by mixing materials other th
an potatoes and cereal shall all be taxed accordin
g to the tax rate of white spirits made from potat
oes.

III. Questions concerning the basis for computatio
n of tax

1.For taxpayers selling Grade A cigarettes and whi
te spirits made from cereal, if the assessable val
ue is remarkably lower than the market retail pric
e at the place of production, the competent tax au
thorities shall report level by level up to the St
ate Administration for Taxation for determination
on the assessable value and calculate the tax in a
ccordance with the assessable value determined by
the State Administration for Taxation.

The method for determining the assessable value fo
r Grade A cigarettes and white spirits made from c
-ereal shall be stipulated under separate provisio
ns.

2. In accordance with the provisions of Article 17
of the < Detailed Rules and Regulations for the I
-mplementation of the Provisional Regulations of t
he People's Republic of China on Consumption Tax>,
the national average cost-plus margin rate of taxa
ble consumer goods are stipulated as follows:

(a) Grade A cigarettes 10%
(b) Grade B cigarettes 5%
(c) Cigars 5%
(d) Cut tobacco 5%
(e) White spitits made from cereal 10%
(f) White spitits made from potatoes 5%
(g) Other alcoholic drinks 5%
(h) Alcohol 5%
(i) Cosmetics 5%
(j) Skin-care and hair-care products 5%
(k) Fircrackers and fireworks 5%
(l) Precious jewelry and precious jade and 6%
stones
(m) Motor Vehicle tyres 5%
(n) Motorcycles 6%
(o) Motor cars 8%
(p) Cross-country vehicles 6%
(q) Minibuses and vans 5%

3. For the following taxable consumer goods, the a
ssessable valus for computation of consumption Tax
may be the remaider amount after the sale amount i
s deducted by the purchase price of outside purcha
sed after-tax consumer goods:

(a) Cigarettes made from outside purchased after-t
ax cut tobacco;

(b) Alcohlic drinks produced from outside pruchase
d after-tax alcoholic drinks and alclhol (includin
g adding liquid to reduce the degree of alcohol fo
r outside purchased after-tax white spirits, blend
ing different types of outside purchased after-tax
white spirits, using leaven and essence to scent
or flavour the outside purchased after-tax white s
pirits and bottling outside purchased after-tax wh
ite spirits in bulk, etc).

(c) Cosmetics made from outside purchased after-ta
x cosmetics;

(d) Skin-care and hair-care products made from out
side purchased after-tax skin-care and hair-care p
roducts;

(e) Precious jewelry and precious jade and stones
made from outside purchased after-tax precious jad
e and stones;

(f) Firecrackers and fireworks made from outside p
urchased after-tax firecrackers and fireworks.

The purchase price of outside purchased after-tax
consumer goods refers to the selling price indicat
ed on the purchase invoice (excluding the amount o
f Value-added Tax).

4. Consumption Tax already paid on the materials o
f the following taxable consumer goods is allowed
to be deducted from the Consumption Tax payable;:

(a) Cigarettes received back from the contractor
for processing using after-tax cut tobacco as raw
materials;

(b) Alcoholic drinks received back from the contra
ctor for processing using after-tax alcohokic drin
ks and alcohol as raw materials;

(c) Cosmetics received back from the contractor fo
r processing using after-tax cosmetics as raw mate
rials;

(d) Skin-care and hair-care products received back
from the contractor for processing using after-ta
x skin-care and hair-care products as raw material
s;

(e) Precious jewelry and precious jade and stones
received back from the contractor for processing u
sing after-tax precious jade and stones as raw mat
erials;

(f) Firecrackers and fireworks received back from
the contractor for processing using after-tax fire
crackers and fireworks as raw materials . the Cons
umption Tax paid refers to Consumption Tax withhel
d and paid on behalf of the principal by the contr
actor for the taxable consumer goods contracted fo
r processing.

5. Taxpayers selling self-producd taxable consumer
goods through self-established and non-independen
tly accounted sales counter shall be subject to Co
nsumption Tax according to the sales amout or sale
s volume of the counter sales to outsider.

6. Consumption Tax of taxable consumer goods which
the taxpayers use to exchange for production infor
-mation, consumption information, making investmen
t, offsetting debts, etc. shall be computed using
the highest selling price of similar taxable consu
mer goods of the taxpayer as the basis of tax asse
ssment.

IV. Questions concerning the place for paying tax

According to the provisions of Article 25 of the <
Detailed Rules and Regulations For the Implementat
ion of Provisional Regulations of the People's Rep
ublic of China on Consumption Tax>, if the tax pay
ment is consolidated and to be made at the locatio
n of the head office when the head office and the
branch office are not located in the same province
(autonomous region or municipality), approval fro
m the State Administration for Taxation is require
d; if the payment is consolidated and to be made a
t the location of the head office when the head of
fice and the branch office are located in the same
province (autonmous region or municipality) but n
ot in the same county (or city) , approval from th
e relevant Tax Bureau under the State Administrati
on for Taxation is required.

V. Questions concerning the filling and payment of
tax

The local competent tax authorities shall detemine
d, depending on the circumstances, one of the foll
owing methods for filling and payment of tax for t
he taxpayer:

1. The taxpayer shall complete the tax return form
s regularly and file to the tax authorities, and c
omplete a tax payment certificate and pay the tax
to the local bank which acts as the agent for the
treasury.

2. The taxpayer shall complete the tax return form
s regularly and file to the tax authorities and pa
y the tax regularly to the tax authorities which w
ould issue the payment certificate upon examinatio
n and approval of the form.

3. With regard to small business and units whose a
ccounting system is not sound, tax authorities sha
ll determine the tax payable quarterly or annually
in accorance with their production and sales condi
tions and the tax is to be paid monthly.

VI. These provisions shall come into effect from J
anuary 1, 1994.

LIST OF ENTERPRISES PRODUCING CIGARETTES UNDER STA
TE PLAN


Beijing Cigarette Factory
Tianjin Cigarette Factory
Shijiazhuang Cigarette Factory
Baoding Cigarette Factory
Zhangjiakou Cigarette Factory
Taiyuan Cigaretts Factory
Quwo Cigarette Factory
Huhhot Cigaretts Factory
Shenyang Cigarette Factory
Yingkou Cigarette Factory
Jingzhou Cigarette Factory
Xiuyan Cigarette Factory
Changchun Cigarette Factory
Siping Cigarette Factory
Yanji Cigarette Factory
Harbin Cigarette Factory
Suihua Cigarette Factory
Fujing Cigarette Factory
Luohe Cigarette Factory
Anyang Cigarette Factory
Xinxiang Cigarette Factory
Kaifeng Cigarette Factory
Shangqiu Cigarette Factory
Luoyang Cigarette Factory
Nanyang Cigarette Factory
Zhengzhou Cigarette Factory
Huaibing Cigarette Factory
Ruzhou Cigarette Factory
Jiangshan Cigarette Factory
Cheng Cigarette Factory
Wuyue Cigarette Factory
Xiangfan Cigarette Factory
Zaoyang Cigarette Factory
Guangshui Cigarette Factory
Hongan Cigarette Factory
Dangyang Cigarette Factory
Lichuan Cigarette Factory
Chongqing Cigarette Factory
Guiyang Cigarette Factory
Zunyi Cigarette Factory
Guiding Cigarette FACTORY
Bijie Cigarette Factory
Qingsong Cigarette Factory
Huangping Cigarette Factory
Tongren Cigarette Factory
Guiding Branch of Guiding Cigarette Factory
Kunming Cigarette Factory
Yuxi Cigarette Factory
Qujing Cigarette Factory
Zhaotong Cigarette Factory
Chuxiong Cigarette Factory
Dali Cigarette Factory
Honghe Cigarette Factory
Huize Cigarette Factory
Suijiang Cigarette Factory
Baoji Cigarette Factory
Hailin Cigarette Factory
Linkou Cigarette Factory
Muleng Cigarette Factory
Shanghai Cigarette Factory
Nanjing Cigarette Factory
Xuzhou Cigarette Factory
HuaiYin Cigarette Factory
Hangzhou Cigarette Factory
Ningbo Cigarette Factory
Jiaxing Cigarette Factory
Hefei Cigarette Factory
Bangbu Cigarette Factory
Wuhu Cigarette Factory
Fuyang Cigarette Factory
Chuzhou Cigarette Factory
Haozhou Cigarette Factory
Dangshan Cigarette Factory
Mengcheng Cigarette Factory
Xiamen Cigarette Factory
Longyan Cigarette Factory
Laifeng Cigarette Factory
Sanxia Cigarette Factory
Jiang Cigarette Factory
Jianshi Cigarette Factory
Xianning branch of Wuhan Cigarette Factory
Changsha Cigarette Factory
Chanhde Cigarette Factory
Chenzhou Cigarette Factory
Lingling Cigarette Factory
Longshan Cigarette Factory
Xinhuang Cigarette Factory
Qidong Cigarette Factory
Xinshao Cigarette Factory
Fenghuang Cigarette Factory
Guangzhou No. 1 Cigarette Factory
Guangzhoy No. 2 Cigarette Factory
Shaoguang Cigarette Factory
Meizhou Cigarette Factory
Zhanjiang Cigarette Factory
Shenzhen Cigarette Factory
Yan'an Cigarette Factory
Xunyang Cigarette Factory
Chengcheng Cigarette Factory
Xunyang Cigarette Factory
NO.1 Branch of Hanzhong Cigarette Factory
Lanzhou Cigarette Factory
Tianshui Cigarette Factory
Qingyang Cigarette Factory
Heshui Cigarette Factory
Wuzhong Cigarette Factory
Ledu Cigarette Factory
Xinjiang Cigarette Factory
Kunming Branch of Kunming Cigarette Factory
Sunwu Cigarette Factory
Yongding Branch of Longyan Cigarette Factory
Guangfeng Cigarette Factory
Jinggangshan Cigarette Factory
Xinguo Branch of Gannan Cigarette Factory
Zhoukou Cigarette Branch of Dancheng Cigarette Fac
tory
Yunzian Cigarette Factory
Sheshan Cigarette Factory
Quanzhou Cigarette Factory
China American Cigarette Factory
Nanchang Cigarette Factory
Guannan Cigarette Factory
Jinan Cigarette Factory
Qingdao Cigarette Factory
Qingzhou Cigarette Factory
Dezhou Cigarette Factory
Heze Cigarette Factory
Yantai Cigarette Factory
Tunzhou Cigarette Factory
Lingqing Cigarette Factory
Yishui Cigarette Factory
Yanzhou Cigarette Factory
Shandong-Rothmans Tobacco Co. Ltd.
Zhengzhou Cigarette Factory
Nanxiong Cigarette Factory
Nanhai Cigarette Factory
Nanning Cigarette Factory
Liuzhou Cigarette Factory
Yulin Cigarette Factory
Wuming Cigarette Factory
Zhongshan Cigarette Factory
Yulin Branch of Yulin Cigarette Factory
Fuchuan Branch of Zhongshan Cigarette Factory
Hainan Cigarette Factory
Chengdu Cigarette Factory
Sichuan Cigarette Factory
Shifang Cigarette Factory
Mianyang Cigarette Factory
Xichang Cigarette Factory
Fuling Cigarette Factory
Jinjiang Cigarette Factory
Wushan Cigarette Factory
Zhongshan Cigarette Factory
Xianfeng Cigarette Factory
Dawu Cigarette Factory
Xunyang Cigarette Factory
ChangYang Branch of Dangyang Cigarette Factory
Longhui Cigarette Factory
Sangzhi Cigarette Factory
Yongshun Cigarette Factory
Xintian Branch of Fenghuang Cigarette Factory
Qianzhou Branch of Fenghuang Cigarette Factory
Jianghua Branch of Lingling Cigarette Factory
Lianjiang Branch of Zhanjiang Cigarette Factory
Pubei Cigarette Factory
Bobai Cigarette Factory
Xinzheng Cigarette Factory
Xuchang Cigarette Factory
Zhumadian Cigarette Factory
Peng'an Cigarette Factory
Shifang Guangmin Cigarette Factory
Guilin Cigarette Factory
Guilin Branch of guilin Cigarette Factory
Yibin Cigarette Factory
Luzhou Cigarette Factory
Wuling Cigarette Factory
Xingyi Cigarette Factory
Liupanshui Cigarette Factory