State Administration of Taxation, Announcement on Relevant Consumption Tax Policy Issues

国家税务总局关于消费税有关政策问题的公告

January 10, 2013 | BY

CLP Temp &

Industrial enterprises may be subject to consumption tax.

Clp Reference: 3220/12.11.06 Promulgated: 2012-11-06 Effective: 2013-01-01

Issued: November 6 2012
Effective: January 1 2013


Main contents: The following acts of entities and individuals that are not industrial enterprises shall be deemed production of taxable consumer products and be subject to the levy of consumption tax:


(1) selling products procured from third parties that are not subject to consumption tax to third parties as products subject to consumption tax; and


(2) selling products procured from third parties that are taxable at a lower consumption tax rate to third parties as products taxable at a higher rate.

clp reference:3220/12.11.06 issued:2012-11-06 effective:2013-01-01

This premium content is reserved for
China Law & Practice Subscribers.

  • A database of over 3,000 essential documents including key PRC legislation translated into English
  • A choice of newsletters to alert you to changes affecting your business including sector specific updates
  • Premium access to the mobile optimized site for timely analysis that guides you through China's ever-changing business environment
For enterprise-wide or corporate enquiries, please contact our experienced Sales Professionals at +44 (0)203 868 7546 or [email protected]