消费税规章制度--英文版.docVIP

[Unofficial English Translation by PricewaterhouseCoopers - 18 December 2008] Provisional Rules of the People’s Republic of China on Consumption Tax (2008 Revised Version) November 10, 2008 State Council Order [2008] No. 539 The Provisional Rules of the People’s Republic of China on Consumption Tax revised and passed at the 34th standing meeting of the State Council on November 5, 2008 is hereby promulgated, which shall enter into force on January 1, 2009. Premier Wen Jiabao November 10, 2008 Provisional Rules of the People’s Republic of China on Consumption Tax (Promulgated by Order No. 135 of the State Council on December 13, 1993, and revised and passed at the 34th standing meeting of the State Council on November 5, 2008) Article 1 Units and individuals that manufacture, subcontract the processing of or import the consumer goods specified in these Rules and other units and individuals selling consumer goods specified in these Rules as determined by the State Council shall be the taxpayers of consumption tax and pay consumption tax in accordance with these Rules. Article 2 The taxable items and tax rates of consumption tax shall be subject to the “Schedule of Items and Rates of Consumption Tax” attached to these Rules. Any adjustment to the taxable items and tax rates shall be determined by the State Council. Article 3 A taxpayer concurrently dealing in consumer goods subject to different tax rates of consumption tax (hereinafter referred to as the “taxable consumer goods”) shall separately account for the sales value and sales volume of such goods. Where the sales value and volume have not been separately accounted for or if the taxable consumer goods subject to different consumption tax rates are combined and sold together as one set of consumer goods, the higher tax rate shall apply. Article 4 Where taxable consumer goods are manufactured by a taxpayer, consumption tax shall be paid at the time of sales of such goods by such taxpayer. Where taxable c