Circular on Interpretation of a Relevant Article of the «Implementing Rules for the PRC Tentative Regulations on Consumption Tax»

关于《中华人民共和国消费税暂行条例实施细则》有关条款解释的通知

If the commissioning party of processing trade sells the products at a price higher than the selling price of the commissioned party, it will not be regarded as a direct sale and does not incur consumption tax.

By clpstaff | clp articles |

(Issued by the Ministry of Finance and the State Administration of Taxation on July 13 2012, and effective as of September 1 2012.)

(财政部、国家税务总局于二零一二年七月十三日公布，自二零一二年九月一日起施行。)

Cai Fa [2012] No.8

财法[2012] 8号

Finance departments (bureaux)

各省、自治区、直辖市、计划单列市财政厅（局）、国家税务局，新疆生产建设兵团财务局：

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