People's Republic Of China Interim Regulations On Excise Tax Implementation Rules

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

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People's Republic of China interim regulations on excise tax implementation rules

    (Released on December 15, 2008, the Ministry of finance and the State administration of taxation, the 51st since as of January 1, 2009) the first one under the People's Republic of China interim regulations on excise taxes of (hereinafter regulations), these rules are formulated.

    Second Ordinance mentioned in the first article refers to enterprises, administrative units and public institutions, social groups, military units and other units.

    Individuals mentioned in the first article of the Bill refers to individual and personal.

    Regulations mentioned in the first article in the People's Republic of China territory, refers to the production, commissioning process and under shall pay excise duty goods origin or location in the territory.

    Article of the regulations annexed to the consumption tax taxable items and tax rates table listed in the specific scope of taxable consumer goods, determined by the Ministry of finance, the State administration of taxation.

    Taxpayers referred to in section of the fourth article shall pay the excise duty of the different tax rates for consumer goods, refers to the taxpayer's production and sales of more than two rates of taxable consumer goods.

    Fifth section fourth said sales in the first paragraph, refers to the transfer of ownership of taxable consumer goods.

    Paid referred to in the preceding paragraph refers purchasers to obtain money, goods or other economic benefits.

    The sixth section fourth for continuous production of taxable consumer goods mentioned in the first paragraph refers to taxpayers the taxable consumer goods self-produced as direct materials and the end of taxable consumer goods, self-produced taxable consumer goods constitute a taxable consumer goods in the end entities.

    The fourth article of the rules mentioned in the first paragraph with regard to other, means taxpayers are self-produced goods used in the production of non-taxable consumer goods, construction, Management Department, non-productive institutions and provision of services, gifts, sponsorships, fund raising, advertising, sample, employee benefits, rewards, and so on. The seventh section fourth commissioned processing of taxable consumer goods referred to in paragraph refers to raw materials and major material provided by the client, trustee only charge a processing fee and reimbursed part of the processing of auxiliary materials of taxable consumer goods.

    For by trustee party provides raw materials production of should tax consumer, or trustee party first will raw materials sold delegate party, then again accept processing of should tax consumer, and by trustee party to delegate party name purchased into raw materials production of should tax consumer, regardless of in financial Shang whether for sales processing, are shall not as delegate processing should tax consumer, and should according to sales homemade should tax consumer paid consumption tax.

    Commissioned processing of taxable consumer goods sold directly, no longer subject to consumption tax.

    Processing of taxable consumer goods entrusted to individuals, paid by the principal back excise taxes.

    Article eighth excise tax obligation occurs, under the provisions of the fourth article of the rules, are as follows:

    (A) the taxpayer's sales of taxable goods, sold by different settlement are as follows:

    1. take credit and installment payment, the day of the date of receipt of the written contract, a written contract is not stipulated date of receipt or the absence of a written contract, for taxable consumer goods on the day of issue;

    2. modes of payment received in advance, for taxable consumer goods on the day of issue;

    3. d/a, and entrusts the Bank to payment methods, for the issue of taxable consumer goods, and on the condition that the collection procedures of the day;

    4. other means of settlement, it is the date or to obtain copies of sales selling credentials on the day.

    (B) the taxpayer taxable consumer goods self-produced, for person for day use.

    (C) the taxpayer commissioned processing of taxable consumer goods, delivery day for taxpayers.

    (D) the taxpayer taxable consumer goods imports, as the import declaration of the day. The Nineth volume referred to in the fifth article of the Ordinance refers to the amount of taxable consumer goods.

    In particular: (a) the sale of taxable goods, the sales volume of taxable consumer goods;

    (B) the self-produced taxable consumer goods, and quantity for the transfer of taxable consumer goods;

    (C) the Commission processing of taxable consumer goods to taxpayers recover the amount of taxable consumer goods;

    (D) the imported taxable consumer goods for customs approved number of taxable consumer goods import tax.

    Article tenth volume quota method for calculating the amount of tax the taxable consumer goods, the unit of measurement conversion standard is as follows: (a) rice wine 1 ton = 962 l

    (B) beer 1 ton = 988 l

    (C) gasoline 1 ton = 1388 liter

    (Iv) diesel 1 ton = 1176

    (V) aviation kerosene, 1 ton = 1246 l

    (Vi) naphtha 1 ton = 1385

    (G) solvent naphtha 1 ton = 1282

    (VIII) lubricants 1 ton = 1126 l

    (I) fuel oil 1 ton = 1015 11th taxpayers selling taxable goods, currencies other than renminbi clearing sales, sales of its currency conversion rate you can select sales occurred on the day or the 1st of the month the Yuan parity rate.

    Taxpayers should be identified in advance of the conversion rate, within 1 year of determined shall not be changed. 12th article mentioned in the sixth article of the Bill of sales, excluding of VAT tax shall be charged to the buyer. If taxpayers deducting VAT taxable consumer goods sales tax incurred or for a not issue VAT invoice price and VAT tax charged by the merged, at the time of calculating the consumption tax should be converted without VAT sales tax.

    The conversion formula is:

    = VAT taxable consumer goods sales ÷ (1+ VAT rate or percentage) 13th taxable consumer goods, together with packaging sales, regardless of whether the packaging alone valuation and accounting, business accounting, shall pay the consumption tax into a taxable consumer goods sales. If the packaging is not priced, along with product sales, but charge a deposit, the deposit shall not be incorporated into taxable consumer goods sales tax.

    But fails to recover packaging is no longer refundable deposit or has been collected for more than 12 months, should be integrated into the sales of taxable consumer goods, in accordance with the applicable tax rate of taxable consumer goods subject to consumption tax.

    Price with taxable consumer goods sales, and another deposit of the packaging deposit, where the taxpayer does not return within the time provided, shall be incorporated into the sales of taxable consumer goods, in accordance with the applicable tax rate of taxable consumer goods subject to consumption tax. 14th article Ordinance sixth article by said price outside costs, is refers to price outgoing purchase party charged of procedures fee, and subsidies, and Fund, and fund-raising fee, and returned profit, and award fee, and penalty, and late fees, and extension payment interest, and compensation gold, and generation received payments, and generation advances items, and packaging fee, and packaging real rent, and reserves fee, and quality fee, and transport handling fee and other various nature of price outside charges.

    But does not include the following items:

    (A) reimbursed transport costs also complies with the following conditions:

    1. the carrier sector invoicing of transport costs to the purchaser; 

    2. the taxpayer will forward the invoice to the buyer.

    (B) collect also complies with the following conditions of Government funds or administrative fees:

    1. by the State Council or the Ministry of finance approved the establishment of Government funds by the State Council or provincial-level people's Governments and their fiscal, price authorities approved the establishment of the administrative fees;

    2. the charge issued printed above the provincial level financial sector the financial instrument;

    3. receipts amount turn over finances.

    The 15th Ordinance taxpayers referred to in seventh paragraph of taxable consumer goods self-produced refers in accordance with the first paragraph of section fourth in transfer taxes when used taxable consumer goods. Article seventh paragraph, eighth similar sales prices of consumer goods mentioned in the first paragraph refers to taxpayers or collecting payment obligations one month of sales of similar goods sold prices, if similar phases of the high and low sales prices of consumer goods in the month should be calculated according to the volume-weighted average.

    But sales of taxable consumer goods are one of the following conditions shall be included in the weighted average calculation:

    (A) much lower price and without justified reasons;

    (B) no sales prices.

    If no sales for the month or month is not yet over, should follow the same consumer goods sale price calculation and payment of the last month or last month.

    Costs mentioned in clause 16th the seventh article, refers to the production cost of taxable consumer goods. 17th profit mentioned in the seventh article of the Ordinance, is based on the national average cost of taxable consumer goods profit margin calculation of profit.

    National average cost margin of taxable consumer goods determined by the State administration of taxation.

    18th material costs mentioned in the eighth article of the Ordinance refers to the actual cost of materials provided by the client.

    Commissioned processing of taxpayers taxable consumer goods must be indicated on the consignment processing contract (or otherwise provide) material costs where costs of providing materials, entrusted by the competent tax authorities to assess the cost of materials.

    19th Ordinances mentioned in the eighth article processing fees, are entrusted with the processing of taxable consumer goods to clients all fees and charges collected (including reimbursed actual cost of auxiliary material).

    Nineth 20th Ordinances referred to customs duty-paid price, refers to the customs of customs taxable value.

    21st Ordinances mentioned in the tenth article of the taxable value of taxable consumer goods authorized permissions as follows:

    (A) the tax on cigarette, liquor and cars prices approved by the State administration of taxation, sent the Ministry of finance for the record;

    (B) the taxable value of other taxable goods by the provinces, autonomous regions and municipalities directly under the State administration of taxation approved;

    (C) the taxable value of taxable consumer goods imports by customs.

    After the 22nd of taxable consumer goods for export tax rebates, the shut-outs, or return imported shall be exempt from the abroad, the export declaration must be timely to the establishment is located or the residence of the competent tax authorities pay back excise taxes.

    Taxpayers directly after tax-taxable consumer goods for export, cancel or return abroad, has been imported duty-free, approved by the competent tax authorities of the place or places of residence, can not handle the collection of its domestic sales is replaced, and then declared to pay excise taxes.

    23rd payer sales of taxable consumer goods, such as when buyers returned for quality reasons, examined by the competent tax authorities of the place or residence approval, may refund the excise tax paid.

    24th payer to the outside (City) sell or authorize the outside (City) consignment production of taxable consumer goods, after the taxable consumer goods sales, declare to the competent tax authorities of the place or places of residence tax.

    Head Office and branches of the taxpayer is not in the same counties (cities), each Party shall declare tax to the local competent tax authorities where the respective agency; by the Ministry of finance, the State administration of taxation or its authorized financial and tax authorities, by the head office total taxes to the competent tax authorities of the place of head office.

    Processing of taxable consumer goods entrusted to individuals, under the direction of the competent tax authorities of the place or places of residence tax.

    Of taxable consumer goods imported, by the importer or his agent to the customs declaration to the customs tax. The 25th article of the rules come into force on January 1, 2009.

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