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.

(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) and offices of the State Administration of Taxation of the provinces, autonomous regions, municipalities directly under the central government and cities with independent development plans, and the Financial Bureau of the Xinjiang Production and Construction Corps:

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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