People's Republic Of China Interim Regulations On Excise Tax

Original Language Title: 中华人民共和国消费税暂行条例

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People's Republic of China promulgated by Decree No. 539 of the People's Republic of China interim regulations on excise duty on November 5, 2008 the 34th Executive meeting of the State Council amended by, now revised the People's Republic of China interim regulations on excise duty announced, as of January 1, 2009. November 10, 2008, Prime Minister Wen Jiabao People's Republic of China interim regulations on excise duty (December 13, 1993 People's Republic of China promulgated by Decree number 135th posted November 5, 2008 the 34th Executive meeting of the State Council amended by) first in People's Republic of China territory, commissioned processing and import regulations consumer units and individuals, as well as designated by the State Council's sales of consumer goods of the provisions of this Ordinance other units and individuals, for the taxpayers of consumption tax,
Shall, in accordance with this Ordinance subject to consumption tax.
Article consumption tax taxable items and tax rates, according to the regulations, annexed to the implementation of the consumption tax taxable items and tax rates table.
The adjustment of consumption tax taxable items and tax rates, determined by the State Council.
Taxpayers with different tax rates article shall pay the excise duty of the goods (hereinafter referred to as the taxable consumer goods), should be accounted for separately to different taxation of taxable consumer goods sales, sales; sales are not accounted for separately, the number of sales, or the different rates of taxable consumer goods make up complete sets of consumer goods sales, the higher tax rate. Fourth pair of taxpayers taxable consumer goods, from taxpayers when sales tax.
Taxpayers of taxable consumer goods self-produced, for continuous production of taxable consumer goods, no tax; for others, when used in transfer taxes. Commissioned processing of taxable consumer goods, with the exception of trustee is an individual, delivery times by the Trustees to delegate paid in tax revenue.
Taxable consumer goods consigned, clients for continuous production of taxable consumer goods, granted tax deductible according to stipulations.
Imported taxable consumer goods, at the time of customs import taxes. Fifth of consumption tax from ad valorem rate, amount, or price for composite tax rate and amount (hereinafter referred to as compound tax) the method for calculating the tax payable. Tax payable calculation formula: the introduction of ad valorem rate calculation of the tax payable = turnover x percentage tax from the amount of computing tax payable = sales volume x flat tax rate calculation of composite tax measures the tax payable = turnover x percentage number x + sales tax rates fixed taxes taxpayers taxable consumer goods, the Renminbi as the calculating sales.
Taxpayers to currencies other than the Renminbi clearing sales, shall be converted into renminbi.
Article sixth sales sale of taxable consumer goods to the purchaser for the taxpayers charge full price and additional fees and charges.
Self-produced seventh taxpayers taxable consumer goods, calculated in accordance with the sales prices of similar consumer goods produced by the taxpayer pay tax no sales prices of consumer goods of the same kind, in accordance with the composite assessable price calculation and payment.
Implemented from price set rate approach calculation tax of composition meter tax price calculation formula: composition meter tax price = (cost + profit) ÷ (1-proportion tax) implemented composite meter tax approach calculation tax of composition meter tax price calculation formula: composition meter tax price = (cost + profit + since produced use number x fixed tax) ÷ (1-proportion tax) eighth article delegate processing of should tax consumer, according to trustee party of similar consumer of sales price calculation tax; no similar consumer sales price of, according to composition meter tax price calculation tax.
Implemented from price set rate approach calculation tax of composition meter tax price calculation formula: composition meter tax price = (material cost + processing fee) ÷ (l-proportion tax) implemented composite meter tax approach calculation tax of composition meter tax price calculation formula: composition meter tax price = (material cost + processing fee + delegate processing number x fixed tax) ÷ (1-proportion tax) Nineth article imports of should tax consumer, according to composition meter tax price calculation tax.
Implemented from price set rate approach calculation tax of composition meter tax price calculation formula: composition meter tax price = (tariff-paid price + tariff) ÷ (1-consumption tax proportion tax) implemented composite meter tax approach calculation tax of composition meter tax price calculation formula: composition meter tax price = (tariff-paid price + tariff + imports number x consumption tax fixed tax) ÷ (1-consumption tax proportion tax) Tenth Article taxpayers should tax consumer of meter tax price obviously partial low and no due reason of, by competent tax organ approved its meter tax price. 11th export to taxpayers taxable consumer goods, exempt from consumption tax, except as otherwise provided by the State Council.
Export tax exemption measures, fiscal and tax departments under the State Council.
12th excise taxes collected by the tax authorities, imported taxable consumer goods consumption tax levied by the customs. Personal consumption of taxable consumer goods carried or mailed tax, levied in conjunction with tariff.
Specific measures by the customs tariff Commission of the State Council in conjunction with the departments concerned.
13th taxpayers selling taxable goods, and self-produced taxable consumer goods, except otherwise prescribed by the Treasury and tax department under the State Council shall be submitted to the competent tax authorities of the place or places of residence of taxpayers file tax.
Commissioned processing of taxable consumer goods, with the exception of trustee is an individual, entrusted with the direction of place or residence by the competent tax authorities to remit the excise tax.
Imported taxable consumer goods shall be declared to the customs clearance and customs taxes. Article 14th excise duty payment periods for the 1st, 3rd, 5th, 10th, 15th, 1 month or 1 quarter.
The specific tax deadlines of taxpayers, by the competent tax authorities based on the size of the taxpayer's tax payable, respectively approved; not as a fixed-term tax that can be taxed.
Taxpayers 1 to 1 or 1 quarter tax payment period, from the date of the expiration of the tax in the 15th; 1st, 3rd, 5th, 10th or 15th 1 tax period, from the date of the expiration of the withholding tax in the 5th, on the 1st of the next month of 15th tax and closing last month of tax payable.
15th payer imported taxable consumer goods, should Customs issued customs import consumption tax within 15th special Bill of payment of taxes.
16th consumer tax collection and management in accordance with the People's Republic of China Law on tax collection and management and the relevant provisions of this Ordinance.

17th article of the regulations come into force on January 1, 2009.            
Taxable items and tax rates, tobacco consumption tax taxable items and tax rates table 1. cigarette (1) group a cigarette 45% and 0.003/(2) b cigarette 30% and 0.003/2. cigar 25% 3. tobacco 30%, wine and alcohol 1. liquor 20% plus 0.5 Yuan/500 g (or 500 ml) 2.240 Yuan/ton of rice wine 3. beer
(1) methyl class beer 250 Yuan/tons (2) b class beer 220 Yuan/tons 4. other wine 10% 5. alcohol 5% three, and cosmetics 30% four, and precious jewelry and the jewelry jade 1. gold and silver jewelry, and Platinum gold jewelry and diamond and the diamond jewelry 5% 2. other precious jewelry and jewelry jade 10% five, and firecrackers, and Fireworks 15% six, and oil 1. gasoline (1) containing lead gasoline 0.28 Yuan/rose (2) no lead gasoline 0.20 Yuan/rose 2. diesel 0.10 Yuan/rose 3. aviation kerosene 0.10 Yuan/rose 4. Stone brain oil 0.20 Yuan/rose 5. solvent oil 0.20 Yuan/rose 6. lubricants 0.20 Yuan/rose 7. fuel oil 0.10 Yuan/rose seven, and car tire 3% eight, and motorcycle 1. cylinder capacity (exhaust volume, with) in 250 ml (containing 250 ml ) Following of 3% 2. cylinder capacity in 250 ml above of 10% nine, and car 1. passenger cars (1) cylinder capacity (exhaust volume, with) in 1.0 rose (containing 1.0 rose) following of 1% (2) cylinder capacity in 1.0 rose above to 1.5 rose (containing 1.5 rose) of 3% (3) cylinder capacity in 1.5 rose above to 2.0 rose (containing 2.0 rose) of 5% (4) cylinder capacity in 2.0 rose above to 2. 5 litres (2.5 liters) of 9% (5) cylinder capacity of more than 2.5 liters to 3.0 l (3.0 liters) of 12% (6) cylinder capacity of more than 3.0 l to 4.0 l (4.0 liters) of 25% (7) 40% of the 4.0-liter cylinder capacity above 2. light commercial bus 5% ten, Golf and golf 10% plenary, the high-end watch 12, yacht 10% 13 5% 14, disposable wooden chopsticks, wooden floor 5%

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