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.
The Opinion specifies that if a foreign-invested enterprise obtained the leasehold through grant, it is not required to pay place use fees as it has already paid a land grant fee.
The Circular states that, with certain exceptions, the investment in and establishment of commercial enterprises by foreign investors shall be subject to the examination of the provincial-level departments in charge of commerce.
The revised Provisions delegate some of the approval power concerning the establishment of foreign-invested advertising enterprises to provincial-level government departments.