基础法律英语辅导热招
您的位置:外语教育网 > 法律英语 > 英文法规 > 正文

中华人民共和国消费税暂行条例 PROVISIONAL REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ON CONSUMPTION TAX

2006-05-17 07:44   我要纠错 | 打印 | 收藏 | | |

国务院第135号令
(State Council: 13 December 1993)
颁布日期:19931213  实施日期:19940101  颁布单位:国务院

  Article 1 All units and individuals engaged in the production, subcontracting for processing or the importation of consumer goods prescribed by these Regulations (hereinafter referred to as 'taxable consumer goods') within the territory of the People's Republic of China are taxpayers of Consumption Tax (hereinafter referred to as 'taxpayers') and shall pay Consumption Tax in accordance with these Regulations.

  Article 2 The taxable items, tax rates (tax amounts) of Consumption Tax shall be determined in accordance with the attached to these Regulations.

  Any adjustments to the Consumption Tax taxable items, tax rates (tax amounts) shall be determined by the State Council.

  Article 3 For taxpayers dealing in taxable consumer goods with different tax rates, the sales amounts and sales volumes for the taxable consumer goods shall be accounted for separately. If the sales amounts and sales volumes have not been accounted for separately or if the taxable consumer goods with different tax rates are combined into a whole set of consumer goods for sales, the higher tax rate shall apply.

  Article 4 Taxable consumer goods produced by the taxpayer shall be subject to tax upon sales. For self-produced taxable consumer goods for the taxpayer's own use in the continuous production of taxable consumer goods, no tax shall be assessed; tax shall be assessed when the goods are transferred for other use.

  For taxable consumer goods sub-contracted for processing, the tax shall be collected and paid by the sub-contractor upon delivery to the contractor. For taxable consumer goods, sub-contracted for processing used by the contractor for the continuous production of taxable consumer goods, the tax paid can be credited in accordance with the regulations.

  Imported taxable consumer goods shall be subject to tax upon import declaration.

  Article 5 The computation of tax payable for Consumption Tax shall follow either the rate on value or the amount on volume method. The formulas for computing the tax payable are as follows:

  The tax payable computed under the rate on value method

  = Sales amount x Tax rate.

  The tax payable computed under the amount on volume method

  = Sales volume x Tax amount per unit.

  For taxable consumer goods sold by taxpayers where the sales amounts are computed in foreign currencies, the taxable amounts shall be converted into Renminbi according to the exchange rates prevailing in the foreign exchange market.

  Article 6 The “sales amount” as stipulated in Article 5 of these Regulations shall be the total consideration and other charges receivable from the buyer for the taxable consumer goods sold by the taxpayer.

  Article 7 Self-produced taxable consumer goods for the taxpayer's own use that shall be subject to tax in accordance with the stipulations of the first paragraph in Article 4 of these Regulations shall be assessed according to the selling price of similar consumer goods produced by the taxpayer. If the selling price of similar consumer goods is not available, the tax shall be assessed according to the composite assessable value. The formula for computing the composite assessable value is as follows:

  (Cost + profit)

  Composite assessable value = ——

  (1-Consumption Tax rate)

  Article 8 Taxable consumer goods sub-contracted for processing shall be assessed according to the selling price of similar consumer goods of the sub-contractor. If the selling price of similar consumer goods is not available, the tax shall be assessed according to the composite assessable value. The formula for computing the composite assessable value is as follows:

  (Cost of material + Processing fee) Composite assessable value = ——

  (1 - Consumption Tax rate)

  Article 9 Imported taxable consumer goods which adopt the rate on value method in computing the tax payable shall be assessed according to the composite assessable value. The formula for computing the composite assessable value is as follows:

  customs dutiable value + Customs Duty Composite assessable value = ——

  (1 - Consumption Tax rate)

  Article 10 Where the taxable value of the taxable consumer goods of the taxpayer is obviously low and without proper justification, the taxable value shall be determined by the competent tax authorities.

  Article 11 For taxpayers exporting taxable consumer goods, the Consumption Tax shall be exempt, except as otherwise determined by the State Council. The measures for exemption of exported taxable consumer goods shall be regulated by the State Administration for Taxation.

  Article 12 Consumption Tax shall be collected by the tax authorities.

  Consumption Tax on the importation of taxable consumer goods shall be collected by the customs office on behalf of the tax authorities.

  Consumption Tax on taxable consumer goods brought or mailed into China by individuals shall be levied together with Customs Duty. The detailed measures shall be formulated by the Tariff Policy Committee of the State Council together with the relevant departments.

  Article 13 Taxpayers selling taxable consumer goods and self-producing taxable consumer goods for their own use, except otherwise as determined by the State, shall report and pay tax to the local competent tax authorities governing the taxpayers.

  For taxable consumer goods sub-contracted for processing, the Consumption Tax due shall be paid to the local competent tax authorities where the sub-contractors are located.

  For imported taxable consumer goods, the tax shall be reported and paid by the importers or their agents to the customs offices where the imports are declared.

  Article 14 The Consumption Tax assessable period shall be one day, three days, five days, ten days, fifteen days or one month. The actual assessable periods of the taxpayers shall be separately determined by the competent tax authorities according to the magnitude of the tax payable of the taxpayers; tax that cannot be assessed in regular periods can be assessed on a transaction-by-transaction basis.

  Taxpayers that adopt one month as an assessable period shall report and pay tax within ten days following the end of the period. If an assessable period of one day, three days, five days, ten days or fifteen days is adopted, the tax shall be prepaid within five days following the end of the period, and a monthly return shall be filed with any balance of tax due settled within ten days from the first day of the following month.

  Article 15 Taxpayers importing taxable consumer goods shall pay tax within seven days after the completion and issuance of the tax payment certificates by the customs office.

  Article 16 The collection and administration of Consumption Tax shall be conducted in accordance with the relevant regulations of the (Law of the People's Republic of China on Tax Collection an Administration) and these Regulations.

  Article 17 The collection of Consumption Tax from foreign investment enterprises and foreign enterprises shall be conducted in accordance with the resolutions of the Standing Committee of the National People's Congress.

  Article 18 The Ministry of Finance shall be responsible for the interpretation of these Regulations and for the formulation of the Detailed Rules and Regulations for the Implementation of these Regulations.

  Article 19 These Regulations shall come into effect from January 1, 1994. The relevant regulations of the State Council regarding the collection of Consumption Tax prior to the promulgation of these Regulations shall be repealed on the same date.

  CONSUMPTION TAXABLE ITEMS AND TAX RATES (TAX AMOUNTS) TABLE

 ------------------------------------------------------------------------
 Taxable Items           Scope of charge         Tax Unit Tax Rate/Amount
------------------------------------------------------------------------
I. Tobacco
1. Grade A cigarettes        Including Imported               45%
                              cigarettes
2. Grade B cigarettes                                         40%
 3. Cigars                                                     40%
 4. Cut tobacco                                                30%
II. Alcoholic drinks and
     alcohol
 1. White spirits made from
    cereal                                                     25%
 2. White spirits made from                                    15%
    potatoes
3. Yellow spirits                                ton       240 yuan
 4. Beer                                          ton       220 yuan
5. Other alcoholic drinks                                     10%
6. Alcohol                                                     5%
III. Cosmetics               Including cosmetics sets         30%
IV. Skin-care and hair-care
     products                                                   17%
  V.  Precious jewelry and      Including all kinds of
     precious jade and         gold, silver, jewelry, and       10%
     stones                    precious stone ornaments
VI. Firecrackers and fire-works                                15%
VII. Gasoline                                     litre     0.2 yuan
VIII. Diesel oil                                  litre     0.1 yuan
IX. Motor vehicle tyres                                        10%
 X. Motorcycles
XI. Motor cars                                                  8%
 1.  Those with a cylinder                                       8%
     capacity (i. e. emission
     capacity) of more than
     2200ml (including
     2200ml)
     Those with a cylinder                                       5%
     capacity of between
     1000-2200ml
     (including 1000ml)
     Those with a cylinder                                       3%
     capacity of less than
     1000ml
2. Cross-country vehicles
    (four-wheel drive)
    Those with a cylinder                                         5%
    capacity of more than
    2400ml (including
    2400ml)
    Those with a cylinder                                         3%
    capacity of less than
    2400ml
 3. Minibuses and vans        less than 22 seats
    Those with a cylinder
    capacity of more than                                         5%
    2000ml (including
    2000ml)
    Those with a cylinder                                         3%
    capacity of less than
    2000ml
 ------------------------------------------------------------------------
相关资讯:
网站导航:
 四六级 指南 动态 经验 试题 资料  托福 指南 动态 经验 留学 备考
 雅思 指南 动态 机经 经验 辅导  公共英语 指南 动态 备考 试题 辅导
 日语 就业 辅导 留学 考试 报考  法语 资料 文化 考试 留学 辅导
 韩语 入门 口语 阅读 留学 文化  西语 辅导 资料 考试 留学 风采
基础法律英语
350元/门
系统讲解知识,全面提升水平
课时数:18课时左右
学员 tueiwi:
自我感觉LEC考得不错,感谢外语教育网的法律英语课程老师。
学员 tyjf:
外语教育网的法律英语信息不错,希望有朝一日可以成为法律达人,顶起!
学员 Alice12345:
我报的是法律英语的辅导班。因为英语底子不太好,一直没有太大的进步。后来,我在外语教育网报名参加了网上培训。感觉老师很负责。课程内容也详细。在老师的帮助下,感觉我的法律英语的水平得到了长足的提高。很感谢法律英语的老师的教导。谢谢老师!
学员 lionm:
一直在学法律英语,但总是找不到门路。不但单词多,而且本来认识的单词意思又变了,头痛死了。听了李文沛老师的法律英语课程后,我觉得好多了。希望能网校的法律英语课程能继续开个中级班。
学员 xyz521:
我一直在找法律英语的课程都没找到,偶然的机会来到外语教育网,发现这里的法律英语的课程真的很不错、信息也很齐全,绝对支持哦!
学员 futami:
以前自己看书,感觉非常吃力,很多地方看不懂。抱着试试看的心理,我报名参加了外语教育网的基础法律英语辅导。沙老师和李老师讲得非常好,重点、难点,经过老师的系统讲解,我都基本掌握了。就连冥思苦想都不能解决的难题,也通过答疑板请教老师而得到了满意的答复。在此衷心感谢网校的老师。
学员 hnigni:
我是法律专业的本科生,因为工作的需要,必须得会法律英语,可之前在学校的时候没好好学过啊。正头疼,同事推荐了外语教育网,于是我就报了名,开始学习。在学习过程中,发现沙老师的课真的很不错,她不但英语口语发音标准,而且她授课的内容通俗易懂,很方便我们接受和学习。另外,外语教育网的教学模式很适合我这种已经参加了工作的人,可以让我兼顾工作和学习,也很不错。特此,到网上来赞一下沙老师!沙老师,谢谢您!也谢谢网校的良好服务!在外语教育网学习,真值!
版权声明
   1、凡本网注明 “来源:外语教育网”的所有作品,版权均属外语教育网所有,未经本网授权不得转载、链接、转贴或以其他方式使用;已经本网授权的,应在授权范围内使用,且必须注明“来源:外语教育网”。违反上述声明者,本网将追究其法律责任。
  2、本网部分资料为网上搜集转载,均尽力标明作者和出处。对于本网刊载作品涉及版权等问题的,请作者与本网站联系,本网站核实确认后会尽快予以处理。
  本网转载之作品,并不意味着认同该作品的观点或真实性。如其他媒体、网站或个人转载使用,请与著作权人联系,并自负法律责任。
  3、本网站欢迎积极投稿
  4、联系方式:
编辑信箱:for68@chinaacc.com
电话:010-82319999-2371