中华人民共和国消费税暂行条例

Provisional Regulations of the People's Republic of China on Consumption Tax


　

Article 1
All units and individuals engaged in the productio
n, sub-contracting for processing or the importaio
-n of consumer goods prescribed by these Regulatio
ns (hereinafter referred to as `taxable consumer g
oods ') within the territory of the Peopel's Repub
lic of China are taxpayers of Consumption Tax (her
einafter referred to as `taxpayers') and shall pay
Consumption Tax in accordance with these Reglation
s.

Article 2
The taxable items, tax rates (tax amounts ) of Con
-sumption Tax shall be determined in accordance wi
th the < Consumption Tax Taxable Items and Tax Rat
es (Tax Amounts ) Table > attached to these Regula
tions.

Any adjustmints to the Consumption Tax taxable ite
ms , tax rates (tax amounts ) shall be determined
by the State Council.

Article 3
For taxpayers dealing in taxable consumer goods wi
th differint tax rates, the sales amounts and sale
s volumes for the taxable consumer goods shall be
accounted for separately. If the sales amounts and
sales volumes have not been accounted for separat
ely or if the taxable consumer goods with differen
t tax rates are combined into a whole set of consu
mer goods for sales, the higher tax rate shall app
-ly .

Article 4
Taxable consumer goods produced by the taxpayer sh
-all be subject to tax upon sales, For self-produc
ed taxable consumer goods for the taxpayer's own u
se in the continuous production of taxable consume
r goods , no tax shall be assessed; tax shall be a
ssessed when the goods are transferred for other u
se.

For taxable consumer goods sub-contracted for proc
essing , the tax shall be collected and paid by th
e sub-contractor upon delivery to the contractor.
For taxable consumer goods sub-contracted for proc
essinh used by the contractor for the continuous p
roduction of taxable consumer goods, the tax paid
can be credited in accordance with the regulations

Imported taxable consumer goods shall be subject t
o tax upon import declaration.

Article 5
The computation of payable for Consumption Tax sha
ll follow either the rate on value or the amount o
n volume method. The formulas for computing the ta
x payable are as follows:

The tax payable computed under the rate on va
lue method = Sales amount * Tax rate.

The tax payable computed under the amount
on volume method = Sales volume * Tax amount per u
nit.

For taxable consumer goods sold by taxpayers where
the sales amounts are computed in foreign currenc
ies, the taxable amounts shall be converted into R
-enminbi according to the exchange rates prevailin
g in the foreign exchange market.

Article 6
The "sales amount" as stipulated in Article 5 of t
hese Regulations shall be total consideration and
other charges receivable from the buyer for the ta
xable consumer goods sold by the taxpayer.

Article 7
Self-produced taxable consumer goods for the taxpa
yer's own use that shall be subject to tax in acco
rdance with the stipulations of the first paragrap
h in Article 4 of these Regulations shall be asses
sed according to the selling price of similar cons
umer goods produced by the taxpayer, If the sellin
g price of similar consumer goods is not available
, the tax shall be assessed according to the compo
site assessable value. The formula for computing t
he composite assessable value is as follows:
(cost + profit )
Composite assessable value = ??????????
(1 - Consumption Tax
-rate)

Article 8
Taxable consumer goods sub-contracted for processi
ng shall be assessed according to the selling pric
e of similar consumer goods of the sub-contractor.
If the selling price of similar consumer goods is
not available, the tax shall be assessed accordin
g to the composite assessable value . The formula
for computing the composite assessable value is as
follows:
(cost + profit )
Composite assessable value = ??????????
(1 - Consumption Tax
rate)

Article 9
Imported taxable consumer goods which adopt the ra
te on value method in computing the tax payable sh
all be assessed according to the composite assessa
ble value, The formula for computing the composite
value is as follows:
customs dutiable val
Composite assessable value = -ue + Customs Duty
??????????
(1 - Consumption Tax
rate )

Article 10
Where the taxable value of the taxable consumer go
ods of the taxpayer is obviously low and without p
roper justification, the taxable value shall be de
termined by the competent tax authorities.

Article 11
For taxpayers exporting taxable consumer goods, th
e Consumption Tax shall be exempt , except as othe
rwise determined by the State Council. The measure
s for exemption of exported taxable taxable consum
er goods shall be regulated by the State Administr
ation for Taxation.

Article 12
Consumption Tax shall be colledted by the tax auth
orities. Consumption Tax on the importation of tax
able consumer goods shall be collected by the cust
oms office on behalf of the tax authorities.

Consumption Tax on taxable consumer goods brought
or mailed into China by individuals shall be levie
d together with Customs Duty. The detailed measure
s shall be formulater by the Tariff Policy Committ
ee of the State Council together with the relevant
departments.

Article 13
Taxpayers selling taxable consumer goods and self
-producing taxable consumer goods for their own us
e , except otherwise as determined by the State, s
-hall report and pay tax to the local eompetent ta
x authorities governing the taxpayers.

For taxable consumer goods sub-contracted for proc
essing , the Consumption Tax due shall be paid to
the local competent tax authorities where the sub-
contractors are located.

For imported taxable consumer goods, the tax shall
be reported and paid by the importers or their age
nts to the customs offices where the imports are d
-eclared.

Article 14
The Consumption Tax assessable period shall be one
day, three days , five days, ten days, fifteen day
-s or one month. The actual assessable periods. of
the taxpayers shall be separately determined by th
e competent tax authorities according to the magni
tude of the tax payable of the taxpayers; tax that
cannot be assessed in regular periods can be asse
ssed on a transaction-by-transaction basis.

Taxpayers that adopt one month as an assessable pe
riod shall report and pay tax within ten days foll
owing the end of the period. If an assessable peri
od of one day, three days. five days , ten days or
fifteen days is adopted, the tax shall be prepaid
within five days following the end of the period,
and a monthly return shall be filed with any balan
ce of tax due settled within ten days from the fir
st day of the following month.

Article 15
Taxpayers importing taxable consumer goods shall p
ay tax within seven days after the completion and
issuance of the tax payment certificates by the cu
-stoms office.

Article 16
The collection and adminisration of Consumption Ta
-x shall be conducted in accordance with the relev
ant regulations of the (Law of the People's Republ
-ic of China on Tax Collection and Administration)
and these Regulations.

Article 17
The collection of Consumption Tax from foreign inv
estmint enterprises and foreign enterprises shall
be conducted in accordance with the resolutions of
the Standing Committee of the National People's
Congress.

Article 18
The Ministry of Finance shall be responsible for
the interpretation of these Regulations and for
the formulation of the Detailed Rules and Regulati
on for the Implementation of these Regulations.

Article 19
These Regulations shall come into effect from Janu
-ary 1, 1994. The relevant regulations of the Stat
e Council regarding the collection of Consumption
Tax prior to the promulgation of these Regulations
shall be repealed on the same date.


CONSUMPTION TAXABLE ITEMS AND TAX RATES (TAX AMOUN
TS) TABLE

Taxable Items Scope of charge Tax Unit Tax Rate/Am
-ount
1.Tobacco Including Imported 45%
1.Goade cigarettes
A cigarettes

2.Grade 40%
B cigarettes
3.Cigars 40%
4.Cut tobacco 30%
II.Alcoholic
drinks and
alcohos
1.White spirits 25%
made from
cereal
2.White spirits 15%
made from
potatoes
3.Yellow sporits ton 240 yuan
4.Beer ton 220 yuan
5.Other alcoholic 10%
drinks
6.Alcohol 5%
III.Cosmetics Including cosmetics sets 30%
IV.Skin-care 17%
and hair-care
products
V.Precious jewelry Including all kinds 10%
and precious jade of gold, silver, jewelry
and stones and precious stone
ornments
VI.Firecrackers
and fireworks 15%
VII.Gasoline litre 0.2 yuan
VIII.Diesel oil litre 0.1 yuan
IX.Motor vehicle tyres 10%
X.Motorcycles 10%
XI.Motor cars
1.Those with a cylinder 8%
capacity (i. e. emission
capacity) of more than
2,200 ml (including 2,200 ml)
Those with a eylinder 5%
capacity of between 1,000-
2,200 ml (including 1,000 ml)

Taxable Items Scopt of charge Tax Unit Tax Rat
e -e/Amo
-unt
Those with a
cylinder capacity 3%
of less than
1,000 ml

2.Cross-country
vehicles (four-
wheel drive)
Those with a 5%
cylinder capacity
of more than
2,400 ml (including
2,400 ml)
Those with a 3%
cylinder capacity of
less than 2,400 ml

3.Minibuses and vans less than 22 seats
Those with a cylinder
capacity of more than 5%
2,000 ml (including 2,000 ml)
Those with a cylinder capacity of
less than 2,000 ml 3%