中华人民共和国消费税暂行条例 The Interim Regulations on Consumption Tax of PRC

Abstract: the following are the important articles on the Interim Regulations on Consumption Tax of PRC.

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《中华人民共和国消费税暂行条例》已经2008年11月5日国务院第34次常务会议修订通过，自2009年1月1日起施行。
The Interim Regulations on Consumption Tax of the People’s Republic of China was revised and passed at the 34th standing meeting of the State Council on November 5, 2008, which shall enter into force on January 1, 2009.


1.在中华人民共和国境内生产、委托加工和进口本条例规定的消费品的单位和个人，以及国务院确定的销售本条例规定的消费品的其他单位和个人，为消费税的纳税人，应当依照本条例缴纳消费税。
Entities and individuals engaged in producing, commissioned processing or importing the consumer goods specified in the Regulations and other entities and individuals determined by the State Council and selling consumer goods specified in the Regulations shall be the taxpayers of consumption tax and pay consumption tax in accordance with the Regulations.

2.消费税的税目、税率，依照本条例所附的《消费税税目税率表》执行。
消费税税目、税率的调整，由国务院决定。
The taxable items and tax rates of consumption tax shall be subject to the “Schedule of Items and Rates of Consumption Tax” attached to the Regulations, and the adjustments thereof shall be determined by the State Council.

3.纳税人兼营不同税率的应当缴纳消费税的消费品，应当分别核算不同税率应税消费品的销售额、销售数量；未分别核算销售额、销售数量，或者将不同税率的应税消费品组成成套消费品销售的，从高适用税率。
A taxpayer concurrently dealing in consumer goods of different tax rates (hereinafter referred to as the “taxable consumer goods”) shall make separate assessments of the volume and quantity of the sales of different taxable consumer goods of different rates. If no such separate assessments are made or if different taxable consumer goods of different tax rates are marketed in packages, a higher rate shall be applied.

4.纳税人生产的应税消费品，于纳税人销售时纳税。纳税人自产自用的应税消费品，用于连续生产应税消费品的，不纳税；用于其他方面的，于移送使用时纳税。
委托加工的应税消费品，除受托方为个人外，由受托方在向委托方交货时代收代缴税款。委托加工的应税消费品，委托方用于连续生产应税消费品的，所纳税款准予按规定抵扣。
进口的应税消费品，于报关进口时纳税。
A taxpayer shall pay tax while marketing the taxable consumer goods he produces. A taxpayer shall pay no consumption tax on the taxable consumer goods he produces for his own use that are used for continuous production of taxable consumer goods, and shall pay consumption tax on the taxable consumer goods that are used for other purpose at the time of delivery for use.
Consumption tax on taxable consumer goods processed on commission, except the entrusted is an individual, shall be withheld by the entrusted at delivery to the principal. The consumption tax already paid on the processed consumer goods on commission to be used by the principal for continuous production of taxable consumer goods shall be credited in accordance with the relevant regulations.
Consumption tax on imported taxable consumer goods shall be paid at the time of customs declaration.

5.消费税实行从价定率、从量定额，或者从价定率和从量定额复合计税的办法计算应纳税额。应纳税额计算公式：
实行从价定率办法计算的应纳税额=销售额×比例税率
实行从量定额办法计算的应纳税额=销售数量×定额税率
实行复合计税办法计算的应纳税额=销售额×比例税率＋销售数量×定额税率
纳税人销售的应税消费品，以人民币计算销售额。纳税人以人民币以外的货币结算销售额的，应当折合成人民币计算。
Consumption tax shall adopt the advalorem rate and the unit assessment or the composite taxation of the advalorem rate and the unit assessment in computing of the tax payable. The formula for computing the tax payable is as follows:
The amount of tax payable at the advalorem rate = sale amount × proportional tax rate
The amount of tax payable at the unit assessment = sale volume × flat tax rate
The amount of tax payable at the composite taxation = sale amount × proportional tax rate+ sale volume × flat tax rate
The sale amount of taxable consumer goods sold by a taxpayer shall be calculated in RMB. Those who calculate the sale amount in a foreign currency other than RMB shall convert it into RMB.

6.销售额为纳税人销售应税消费品向购买方收取的全部价款和价外费用。
The sale amount includes all the sale prices and other charges the taxpayer receives from the buyer of the taxable consumer goods.

7.纳税人自产自用的应税消费品，按照纳税人生产的同类消费品的销售价格计算纳税；没有同类消费品销售价格的，按照组成计税价格计算纳税。
实行从价定率办法计算纳税的组成计税价格计算公式：
组成计税价格=（成本+利润）÷（1-比例税率）
实行复合计税办法计算纳税的组成计税价格计算公式：
组成计税价格=（成本+利润+自产自用数量×定额税率）÷（1-比例税率）
A taxpayer shall compute and pay consumption tax on the taxable consumer goods produced for own use at the sale price of the consumer goods of the same kind the taxpayer produces, or if there is no sale price of the same kind of consumer goods, the tax shall be computed and paid at the composite assessable price.
The formula for computing composite assessable price for tax payment at the composite taxation is as follows:
The composite assessable price = (cost + profit) ÷ (1 - proportional tax rate)
The formula for computing composite assessable price for tax payment at the advalorem rate is as follows:
The composite assessable price = (cost + profit+ amount of self-production & use× flat tax rate) ÷ (1 - proportional tax rate)

8.委托加工的应税消费品，按照受托方的同类消费品的销售价格计算纳税；没有同类消费品销售价格的，按照组成计税价格计算纳税。
实行从价定率办法计算纳税的组成计税价格计算公式：
组成计税价格=（材料成本+加工费） ÷（l-比例税率）
实行复合计税办法计算纳税的组成计税价格计算公式：
组成计税价格=（材料成本+加工费+委托加工数量×定额税率）÷（1-比例税率）
Consumption tax on the taxable consumer goods processed on commission shall be computed at the sale price of the same kind of consumer goods of the principal, or if there is no such sale price, the tax shall be computed and paid at the composite assessable price.
The formula for computing composite assessable price for tax payment at the advalorem rate is as follows:
The composite assessable price = (costs of materials + processing fees) ÷ (1 - proportional tax rate)
The formula for computing composite assessable price for tax payment at the composite taxation is as follows:
The composite assessable price = (costs of materials + processing fees + volume of commissioned processing× flat tax rate) ÷ (1 - proportional tax rate)

9.进口的应税消费品，按照组成计税价格计算纳税。
实行从价定率办法计算纳税的组成计税价格计算公式：
组成计税价格=（关税完税价格+关税） ÷（1-消费税比例税率）
实行复合计税办法计算纳税的组成计税价格计算公式：
组成计税价格=（关税完税价格+关税+进口数量×消费税定额税率） ÷（1-消费税比例税率）
Consumption tax on imported consumer goods shall be computed on the basis of composite assessable price.
The formula for computing composite assessable price for tax payment at the advalorem rate is as follows:
Composite assessable price = (the price of customs duties clearance + customs duty) ÷ (1 - proportional rate of consumption tax)
The formula for computing composite assessable price for tax payment at the composite taxation is as follows:
Composite assessable price = (the price of customs duties clearance + customs duty + imported volume × flat tax rate of consumption tax) ÷ (1 - proportional tax rate of consumption tax)

10. 纳税人应税消费品的计税价格明显偏低并无正当理由的，由主管税务机关核定其计税价格。
Where the assessable price of the taxable consumer goods of the taxpayer for tax computation is conspicuously low without due reasons, the assessable price shall be determined by the competent tax authorities.

11.对纳税人出口应税消费品，免征消费税；国务院另有规定的除外。出口应税消费品的免税办法，由国务院财政、税务主管部门规定。
The export of taxable consumer goods of a taxpayer is exempt from consumption tax, unless otherwise specified by the State Council, the measure of which shall be prescribed by the competent financial and tax authorities of the State Council.

12.消费税由税务机关征收，进口的应税消费品的消费税由海关代征。
个人携带或者邮寄进境的应税消费品的消费税，连同关税一并计征。具体办法由国务院关税税则委员会会同有关部门制定。
Consumption tax shall be collected by tax authorities and that of imported taxable consumer goods shall be collected by the customs office on behalf of the tax authorities.
The consumption tax of consumer goods brought or mailed into China by individuals shall be levied together with Customs Duty, the detailed measures of which shall be formulated by the Tariff Commission of the State Council together with the relevant departments.

13.纳税人销售的应税消费品，以及自产自用的应税消费品，除国务院财政、税务主管部门另有规定外，应当向纳税人机构所在地或者居住地的主管税务机关申报纳税。
委托加工的应税消费品，除受托方为个人外，由受托方向机构所在地或者居住地的主管税务机关解缴消费税税款。
进口的应税消费品，应当向报关地海关申报纳税。
A taxpayer shall report and pay taxes on the taxable consumer goods sold and the taxable consumer goods produced for own use to the tax authorities in the place where the institution or domicile of the taxpayer is located, unless otherwise stipulated by the competent financial and tax authorities of the State Council.
For the taxable consumer goods processed on commission, except the entrusted is an individual, the consumption tax shall be withheld and forwarded by the entrusted to the tax authorities of the place where its establishment or domicile is located.
Consumption tax on imported consumer goods shall be declared and paid to the customs office wherein import declaration is made.

14.消费税的纳税期限分别为1日、3日、5日、10日、15日、1个月或者1个季度。纳税人的具体纳税期限，由主管税务机关根据纳税人应纳税额的大小分别核定；不能按照固定期限纳税的，可以按次纳税。
纳税人以1个月或者1个季度为1个纳税期的，自期满之日起15日内申报纳税；以1日、3日、5日、10日或者15日为1个纳税期的，自期满之日起5日内预缴税款，于次月1日起15日内申报纳税并结清上月应纳税款。
The payment period of consumption tax shall be one day, three days, five days, ten days, fifteen days, one month or one quarter. The actual payment period of a taxpayer shall be determined by the competent tax authorities according to the amount of the tax payable of the taxpayer; and tax that cannot be paid in regular periods may be paid on transaction basis.
Taxpayers that adopt one month or one quarter as an payment period shall report and pay taxes within fifteen days of the end of the period. If a payment period of one day, three days, five days, ten days or fifteen days is adopted, the tax shall be prepaid within five days of the expiration of the period and reported and paid within fifteen days from the first day of the following month with settlement of any balance of tax payable of the previous month.

15.纳税人进口应税消费品，应当自海关填发海关进口消费税专用缴款书之日起15日内缴纳税款。
A taxpayer shall pay consumption tax on its imported consumer goods within fifteen days after the issuance of the special letter of payment of customs import consumption tax by the customs office.