PRC Tentative Regulations on Consumption Tax (Revised)
中华人民共和国消费税暂行条例 (修订)
According to the revised Regulations, the amount of consumption tax payable may be calculated ad valorem, at a flat rate or by a combination of the two.
(Promulgated by the State Council on November 10 2008 and effective as of January 1 2009.)
（国务院于二零零八年十一月十日公布，自二零零九年一月一日起施行。）
Order of the State Council No.539
国务院令第539号
Article 1: Work units and individuals in the People's Republic of China that produce, commission the processing of and import the consumer goods specified herein as well as other work units and individuals determined by the State Council that sell the consumer goods specified herein are payers of consumption tax and shall pay consumption tax in accordance herewith.
第一条 在中华人民共和国境内生产、委托加工和进口本条例规定的消费品的单位和个人，以及国务院确定的销售本条例规定的消费品的其他单位和个人，为消费税的纳税人，应当依照本条例缴纳消费税。
Article 2: The items and rates of the consumption tax shall be as set forth in the Table of Consumption Tax Items and Rates appended to these Regulations.
第二条 消费税的税目、税率，依照本条例所附的《消费税税目税率表》执行。
Adjustments to the consumption tax items and rates shall be determined by the State Council.
消费税税目、税率的调整，由国务院决定。
Article 3: If a taxpayer concurrently deals in consumer goods that are subject to different consumption tax rates (Taxable Consumer Goods), it shall separately calculate the sales turnovers for and sales quantities of the Taxable Consumer Goods subject to different tax rates. If it fails to calculate the sales turnovers and sales quantities separately, or sells Taxable Consumer Goods subject to different tax rates together as a set, the highest tax rate shall apply.
第三条 纳税人兼营不同税率的应当缴纳消费税的消费品（以下简称应税消费品），应当分别核算不同税率应税消费品的销售额、销售数量；未分别核算销售额、销售数量，或者将不同税率的应税消费品组成成套消费品销售的，从高适用税率。
Article 4: Tax on the Taxable Consumer Goods produced by taxpayers shall be paid at the time of sale by the taxpayers. Taxable Consumer Goods produced by taxpayers for their own use shall be exempt from tax if used for continued production of Taxable Consumer Goods, and shall be liable for tax at the time of transfer if used for other purposes.
第四条 纳税人生产的应税消费品，于纳税人销售时纳税。纳税人自产自用的应税消费品，用于连续生产应税消费品的，不纳税；用于其他方面的，于移送使用时纳税。
Tax on Taxable Consumer Goods that are processed pursuant to a commission shall be collected and turned over by the commissioned party at the time of delivery of the goods to the commissioning party except where the commissioned party is an individual. Where Taxable Consumer Goods processed pursuant to a commission are used by the commissioning party in the continued production of Taxable Consumer Goods, the tax paid may be set off in accordance with provisions.
委托加工的应税消费品，除受托方为个人外，由受托方在向委托方交货时代收代缴税款。委托加工的应税消费品，委托方用于连续生产应税消费品的，所纳税款准予按规定抵扣。
Tax on imported Taxable Consumer Goods shall be paid at the time of customs declaration for import.
进口的应税消费品，于报关进口时纳税。
Article 5: The amount of consumption tax payable shall be calculated ad valorem, at a flat rate or by a combination of the two (the Combined Method). The formulae for calculating the tax payable are set forth below:
第五条 消费税实行从价定率、从量定额，或者从价定率和从量定额复合计税（以下简称复合计税）的办法计算应纳税额。应纳税额计算公式：
tax payable as calculated by the ad valorem method = sales turnover × proportional tax rate;
实行从价定率办法计算的应纳税额＝销售额×比例税率
tax payable as calculated by the flat rate method = sales quantity × flat tax rate; and
实行从量定额办法计算的应纳税额＝销售数量×定额税率
tax payable as calculated by the Combined Method = sales turnover × proportional tax rate + sales quantity × flat tax rate.
实行复合计税办法计算的应纳税额＝销售额×比例税率＋销售数量×定额税率
The sales turnover for Taxable Consumer Goods sold by a taxpayer shall be calculated in renminbi. If a taxpayer settles its sales turnover in a currency other than renminbi, it shall translate the same into renminbi.
纳税人销售的应税消费品，以人民币计算销售额。纳税人以人民币以外的货币结算销售额的，应当折合成人民币计算。
Article 6: The sales turnover shall be the full price and all additional charges that are collected by the taxpayer from the purchaser for the sale of Taxable Consumer Goods.
第六条 销售额为纳税人销售应税消费品向购买方收取的全部价款和价外费用。
Article 7: Tax on Taxable Consumer Goods produced by taxpayers for their own use shall be calculated and paid according to the selling price of the same type of consumer goods produced by the taxpayer. In the absence of a selling price of the same type of consumer goods, tax shall be calculated and paid according to a composite price for taxation purposes.
第七条 纳税人自产自用的应税消费品，按照纳税人生产的同类消费品的销售价格计算纳税；没有同类消费品销售价格的，按照组成计税价格计算纳税。
The formula for calculation of the composite price for taxation purposes by the ad valorem method is set forth below:
实行从价定率办法计算纳税的组成计税价格计算公式：
composite price for taxation purposes = (cost + profit) ÷ (1 – proportional tax rate)
组成计税价格＝（成本＋利润）÷（1－比例税率）
The formula for calculation of the composite price for taxation purposes by the Combined Method is set forth below:
实行复合计税办法计算纳税的组成计税价格计算公式：
composite price for taxation purposes = (cost + profit + quantity self-produced and self-used × flat tax rate) ÷ (1 – proportional tax rate)
组成计税价格＝（成本＋利润＋自产自用数量×定额税率）÷（1－比例税率）
Article 8: Tax on Taxable Consumer Goods processed pursuant to a commission shall be calculated and paid according to the selling price of the same type of consumer goods of the commissioned party. In the absence of a selling price of the same type of consumer goods, tax shall be calculated and paid according to a composite price for taxation purposes.
第八条 委托加工的应税消费品，按照受托方的同类消费品的销售价格计算纳税；没有同类消费品销售价格的，按照组成计税价格计算纳税。
The formula for calculation of the composite price for taxation purposes by the ad valorem method is set forth below:
实行从价定率办法计算纳税的组成计税价格计算公式：
composite price for taxation purposes = (materials cost + processing fee) ÷ (1 – proportional tax rate)
组成计税价格＝（材料成本＋加工费）÷（1－比例税率）
The formula for calculation of the composite price for taxation purposes by the Combined Method is set forth below:
实行复合计税办法计算纳税的组成计税价格计算公式：
composite price for taxation purposes = (materials cost + processing fee + commissioned processing quantity × flat tax rate) ÷ (1 – proportional tax rate)
组成计税价格＝（材料成本＋加工费＋委托加工数量×定额税率）÷（1－比例税率）
Article 9: Tax on imported Taxable Consumer Goods shall be calculated and paid according to a composite price for taxation purposes.
第九条 进口的应税消费品，按照组成计税价格计算纳税。
The formula for calculation of the composite price for taxation purposes by the ad valorem method is set forth below:
实行从价定率办法计算纳税的组成计税价格计算公式：
composite price for taxation purposes = (dutiable price + customs duty) ÷ (1 – proportional consumption tax rate)
组成计税价格＝（关税完税价格＋关税）÷（1－消费税比例税率）
The formula for calculation of the composite price for taxation purposes by the Combined Method is set forth below:
实行复合计税办法计算纳税的组成计税价格计算公式：
composite price for taxation purposes = (dutiable price + customs duty + import quantity × flat consumption tax rate) ÷ (1 – proportional consumption tax rate)
组成计税价格＝（关税完税价格＋关税＋进口数量×消费税定额税率）÷（1－消费税比例税率）
Article 10: If the price for taxation purposes of a taxpayer's Taxable Consumer Goods is obviously low without legitimate reason, the tax authority in charge shall determine its price for taxation purposes for such goods.
第十条 纳税人应税消费品的计税价格明显偏低并无正当理由的，由主管税务机关核定其计税价格。
Article 11: Taxable Consumer Goods exported by taxpayers shall be exempt from consumption tax, except where the State Council determines otherwise. Measures for the exemption of exported Taxable Consumer Goods from tax shall be formulated by the State Council's departments in charge of finance and tax.
第十一条 对纳税人出口应税消费品，免征消费税；国务院另有规定的除外。出口应税消费品的免税办法，由国务院财政、税务主管部门规定。
Article 12: Consumption tax shall be levied and collected by the tax authorities. Consumption tax on imported Taxable Consumer Goods shall be levied by customs on behalf of the tax authorities.
第十二条 消费税由税务机关征收，进口的应税消费品的消费税由海关代征。
Consumption tax on Taxable Consumer Goods that are carried or mailed into the PRC by individuals shall be calculated and levied together with customs duties. The specific measures for such calculation and levy shall be formulated by the Tariff/Tax Regulation Committee of the State Council in conjunction with relevant departments.
个人携带或者邮寄进境的应税消费品的消费税，连同关税一并计征。具体办法由国务院关税税则委员会会同有关部门制定。
Article 13: With respect to Taxable Consumer Goods sold by taxpayers and Taxable Consumer Goods produced by taxpayers for their own use, tax returns shall be filed with and tax paid to the authority in charge of tax at the place where the taxpayer's establishment is located or resident, unless otherwise specified by the State Council's departments in charge of finance and tax.
第十三条 纳税人销售的应税消费品，以及自产自用的应税消费品，除国务院财政、税务主管部门另有规定外，应当向纳税人机构所在地或者居住地的主管税务机关申报纳税。
With respect to Taxable Consumer Goods that are processed pursuant to a commission, the commissioned party shall pay the consumption tax to the tax authority in charge at the place where its establishment is located or resident except where the commissioned party is an individual.
委托加工的应税消费品，除受托方为个人外，由受托方向机构所在地或者居住地的主管税务机关解缴消费税税款。
With respect to imported Taxable Consumer Goods, tax returns shall be filed with and paid to customs of the place where customs procedures were carried out.
进口的应税消费品，应当向报关地海关申报纳税。
Article 14: The terms for payment of consumption tax shall be one day, three days, five days, 10 days, 15 days, one month or one quarter, respectively. Taxpayers' specific terms of tax payment shall be determined by the tax authorities in charge on the basis of the size of the taxpayers' amounts of tax payable. Taxpayers that cannot pay tax according to fixed terms may pay tax each time the liability to pay tax arises.
第十四条 消费税的纳税期限分别为1日、3日、5日、10日、15日、1个月或者1个季度。纳税人的具体纳税期限，由主管税务机关根据纳税人应纳税额的大小分别核定；不能按照固定期限纳税的，可以按次纳税。
Taxpayers whose term of tax payment is one month or one quarter shall file a tax return and pay tax within a period of 15 days commencing from the date of expiration of the term. Taxpayers whose term of tax payment is one, three, five, 10 or 15 days shall prepay the tax within a period of five days commencing from the date of expiration of the term and, within a period of 15 days commencing from the first day of the next month, file a tax return and settle in full the amount of tax payable for the preceding month.
纳税人以1个月或者1个季度为1个纳税期的，自期满之日起15日内申报纳税；以1日、3日、5日、10日或者15日为1个纳税期的，自期满之日起5日内预缴税款，于次月1日起15日内申报纳税并结清上月应纳税款。
Article 15: If a taxpayer imports Taxable Consumer Goods, it shall pay tax within 15 days from the date of issuance of the customs import consumption tax payment demand by customs.
第十五条 纳税人进口应税消费品，应当自海关填发海关进口消费税专用缴款书之日起15日内缴纳税款。
Article 16: The levy and collection of consumption tax shall be carried out in accordance with the PRC Law on the Administration of the Levy and Collection of Taxes and relevant provisions hereof.
第十六条 消费税的征收管理，依照《中华人民共和国税收征收管理法》及本条例有关规定执行。
Article 17: These Regulations shall be effective as of January 1 2009.
| Appendix: Table of Consumption Tax Items and Rates | |
| Tax item | Tax rate |
| 1. Tobacco (1) Cigarettes | |
| (i) Grade A cigarettes | 45% plus Rmb0.003 per cigarette |
| (ii) Grade B cigarettes | 30% plus Rmb0.003 per cigarette |
| (2) Cigars | 25% |
| (3) Cut tobacco | 30% |
| 2. Spirits and alcohol | |
| (1) White spirits | 20% plus Rmb0.5 per 500g (or 500 ml) |
| (2) Yellow wines | Rmb240 per tonne |
| (3) Beer | |
| (i) Grade A beer | Rmb250 per tonne |
| (ii) Grade B beer | Rmb220 per tonne |
| (4) Other spirits | 10% |
| (5) Alcohol | 5% |
| 3. Cosmetics | 30% |
| 4. Valuable jewellery, gems and jade | |
| (1) Gold, silver and platinum jewellery, diamonds and diamond accessories | 5% |
| (2) Other valuable jewellery, gems and jade | 10% |
| 5. Firecrackers and fireworks | 15% |
| 6. Refined petroleum products (1) Gasoline | |
| (i) Leaded gasoline | Rmb0.28 per litre |
| (ii) Unleaded gasoline | Rmb0.20 per litre |
| (2) Diesel | Rmb0.10 per litre |
| (3) Aviation fuel | Rmb0.10 per litre |
| (4) Naphtha | Rmb0.20 per litre |
| (5) Solvent naphtha | Rmb0.20 per litre |
| (6) Lubricating oil | Rmb0.20 per litre |
| (7) Fuel oil | Rmb0.10 per litre |
| 7. Motor vehicle tyres | 3% |
| 8. Motorcycles | |
| (1) With an engine displacement of up to 250cc | 3% |
| (2) With an engine displacement of greater than 250cc | 10% |
| 9. Light motor vehicles (1) Passenger vehicles | |
| (i) With an engine displacement of up to 1 litre | 1% |
| (ii) With an engine displacement of more than 1 litre and up to 1.5 litres | 3% |
| (iii) With an engine displacement of more than 1.5 litres and up to 2 litres | 5% |
| (iv) With an engine displacement of more than 2 litres and up to 2.5 litres | 9% |
| (v) With an engine displacement of more than 2.5 litres and up to 3 litres | 12% |
| (vi) With an engine displacement of more than 3 litres and up to 4 litres | 25% |
| (vii) With an engine displacement of more than 4 litres | 40% |
| (2) Medium and light commercial buses | 5% |
| 10. Golf balls and equipment | 10% |
| 11. High-end watches | 20% |
| 12. Yachts | 10% |
| 13. Disposable wooden chopsticks | 5% |
| 14. Wooden flooring | 5% |
第十七条 本条例自2009年1月1日起施行。
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