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。

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