Interim Regulations of the People's Republic of China on Consumption Tax

(1993年12月13日中华人民共和国国务院令第135号发布　2008年11月5日国务院第34次常务会议修订通过)

(Issued by Decree No. 135 of the State Council of the People's Republic of China on December 13, 1993, and revised and adopted at the 34th Executive Meeting of the State Council on November 5, 2008)

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。

Units and individuals that produce, process on commission, or import the consumer goods specified in these Regulations within the territory of the People's Republic of China, as well as other units and individuals that sell the consumer goods specified in these Regulations as determined by the State Council, are taxpayers of consumption tax and shall pay consumption tax in accordance with these Regulations.

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。

The tax items and tax rates of consumption tax shall be implemented in accordance with the "Consumption Tax Items and Tax Rates Table" attached to these Regulations.

消费税税目、税率的调整，由国务院决定。

Adjustments to consumption tax items and tax rates shall be decided by the State Council.

纳税人兼营不同税率的应当缴纳消费税的消费品(以下简称应税消费品)，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。

Where a taxpayer concurrently engages in the sale of taxable consumer goods (hereinafter referred to as taxable consumer goods) subject to different tax rates, the taxpayer shall separately account for the sales revenue and sales volume of taxable consumer goods at different tax rates; if the sales revenue and sales volume are not separately accounted for, or if taxable consumer goods at different tax rates are combined into a set of consumer goods for sale, the higher tax rate shall apply.

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。

Taxable consumer goods produced by a taxpayer shall be taxed at the time of sale. Taxable consumer goods produced and used by the taxpayer for the continuous production of taxable consumer goods shall not be taxed; if used for other purposes, tax shall be paid at the time of transfer for use.

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。

For taxable consumer goods processed on commission, unless theTrustee (commission receiver) is an individual, theTrustee shall withhold and remit the tax when delivering the goods to thePrincipal (commissioner). For taxable consumer goods processed on commission, if thePrincipal uses them for the continuous production of taxable consumer goods, the tax paid may be deducted in accordance with regulations.

进口的应税消费品，于报关进口时纳税。

Imported taxable consumer goods shall be taxed at the time of customs declaration for import.

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(以下简称复合计税)的办法计算应纳税额。应纳税额计算公式：

Consumption tax shall be calculated using the ad valorem rate method, the specific duty method, or a combination of ad valorem rate and specific duty (hereinafter referred to as composite tax calculation). The formula for calculating the tax payable is:

实行从价定率办法计算的应纳税额＝销售额×比例税率

Tax payable calculated using the ad valorem rate method = Sales revenue × Proportional tax rate

实行从量定额办法计算的应纳税额＝销售数量×定额税率

Tax payable calculated using the specific duty method = Sales volume × Specific tax rate

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

Tax payable calculated using the composite tax calculation method = Sales revenue × Proportional tax rate + Sales volume × Specific tax rate

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。

The sales revenue of taxable consumer goods sold by a taxpayer shall be calculated in Renminbi. If a taxpayer settles sales revenue in a currency other than Renminbi, it shall be converted into Renminbi for calculation.

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。

Sales revenue refers to the total price and additional charges collected by the taxpayer from the purchaser for the sale of taxable consumer goods.

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。

For taxable consumer goods produced and used by the taxpayer, tax shall be calculated based on the selling price of similar consumer goods produced by the taxpayer; if there is no selling price for similar consumer goods, tax shall be calculated based on the composite taxable price.

实行从价定率办法计算纳税的组成计税价格计算公式：

Formula for calculating the composite taxable price using the ad valorem rate method:

组成计税价格＝(成本＋利润)÷(1－比例税率)

Composite taxable price = (Cost + Profit) ÷ (1 - Proportional tax rate)

实行复合计税办法计算纳税的组成计税价格计算公式：

Formula for calculating the composite taxable price using the composite tax calculation method:

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)

Composite taxable price = (Cost + Profit + Self-produced and self-used quantity × Specific tax rate) ÷ (1 - Proportional tax rate)

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。

For taxable consumer goods processed on commission, tax shall be calculated based on the selling price of similar consumer goods of theTrustee (commission receiver); if there is no selling price for similar consumer goods, tax shall be calculated based on the composite taxable price.

实行从价定率办法计算纳税的组成计税价格计算公式：

Formula for calculating the composite taxable price using the ad valorem rate method:

组成计税价格＝(材料成本＋加工费)÷(l－比例税率)

Composite taxable price = (Material cost + Processing fee) ÷ (1 - Proportional tax rate)

实行复合计税办法计算纳税的组成计税价格计算公式：

Formula for calculating the composite taxable price using the composite tax calculation method:

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)

Composite taxable price = (Material cost + Processing fee + Commission processing quantity × Specific tax rate) ÷ (1 - Proportional tax rate)

进口的应税消费品，按照组成计税价格计算纳税。

Imported taxable consumer goods shall be taxed based on the composite taxable price.

实行从价定率办法计算纳税的组成计税价格计算公式：

Formula for calculating the composite taxable price using the ad valorem rate method:

组成计税价格＝(关税完税价格＋关税)÷(1－消费税比例税率)

Composite taxable price = (Duty-paid value + Customs duty) ÷ (1 - Consumption tax proportional tax rate)

实行复合计税办法计算纳税的组成计税价格计算公式：

Formula for calculating the composite taxable price using the composite tax calculation method:

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)

Composite taxable price = (Duty-paid value + Customs duty + Import quantity × Consumption tax specific tax rate) ÷ (1 - Consumption tax proportional tax rate)

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。

If the taxable price of a taxpayer's taxable consumer goods is obviously low without justifiable reasons, the competent tax authority shall determine the taxable price.

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。

Export of taxable consumer goods by taxpayers shall be exempted from consumption tax, unless otherwise provided by the State Council. The exemption method for exported taxable consumer goods shall be prescribed by the finance and tax authorities of the State Council.

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。

Consumption tax shall be collected by the tax authorities, and consumption tax on imported taxable consumer goods shall be collected by the Customs on behalf of the tax authorities.

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 on taxable consumer goods carried or mailed into the country by individuals shall be levied together with customs duties. The specific measures shall be formulated by the Customs Tariff Commission of the State Council in conjunction with relevant departments.

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。

Taxpayers selling taxable consumer goods or using self-produced taxable consumer goods shall declare and pay tax to the competent tax authority at the location of the taxpayer's institution or residence, unless otherwise provided by the finance and tax authorities of the State Council.

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。

For taxable consumer goods processed on commission, unless theTrustee (commission receiver) is an individual, theTrustee shall remit the consumption tax to the competent tax authority at the location of its institution or residence.

进口的应税消费品，应当向报关地海关申报纳税。

Imported taxable consumer goods shall be declared and tax paid to the Customs at the place of declaration.

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。

The tax payment periods for consumption tax are 1 day, 3 days, 5 days, 10 days, 15 days, 1 month, or 1 quarter. The specific tax payment period for a taxpayer shall be determined by the competent tax authority based on the amount of tax payable by the taxpayer; if the taxpayer cannot pay tax on a fixed period basis, tax may be paid on a per-transaction basis.

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。

If a taxpayer adopts a tax period of 1 month or 1 quarter, the tax return shall be filed and tax paid within 15 days from the end of the period; if a tax period of 1 day, 3 days, 5 days, 10 days, or 15 days is adopted, the taxpayer shall prepay the tax within 5 days from the end of the period, and file a tax return and settle the tax payable for the previous month within 15 days from the first day of the following month.

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。

Taxpayers importing taxable consumer goods shall pay the tax within 15 days from the date the Customs issues the special payment notice for customs import consumption tax.

消费税的征收管理，依照《中华人民共和国税收征收管理法》及本条例有关规定执行。

The collection and management of consumption tax shall be carried out in accordance with the "Law of the People's Republic of China on the Administration of Tax Collection" and the relevant provisions of these Regulations.

本条例自2009年1月1日起施行。

These Regulations shall come into effect on January 1, 2009.

附：

Appendix:

消费税税目税率表

Consumption Tax Items and Tax Rates Table

税目

Tax Item

税率

Tax Rate

一、烟

I. Tobacco

1．卷烟

1. Cigarettes

(1)甲类卷烟

(1) Grade A cigarettes

(2)乙类卷烟

(2) Grade B cigarettes

2．雪茄烟

2. Cigars

3．烟丝

3. Tobacco shred

45%加0.003元/支

45% plus 0.003 yuan per stick

30%加0.003元/支

30% plus 0.003 yuan per stick

25%

25%

30%

30%

二、酒及酒精

II. Alcohol and alcoholic beverages

1．白酒

1. White liquor (baijiu)

2．黄酒

2. Yellow wine (huangjiu)

3．啤酒

3. Beer

(1)甲类啤酒

(1) Class A beer

(2)乙类啤酒

(2) Class B beer

4．其他酒

4. Other alcoholic beverages

5．酒精

5. Alcohol (ethanol)

20%加0.5元/500克(或者500毫升)

20% plus 0.5 yuan per 500 grams (or 500 milliliters)

240元/吨

240 yuan per ton

250元/吨

250 yuan per ton

220元/吨

220 yuan per ton

10%

10%

5%

5%

三、化妆品

III. Cosmetics

30%

30%

四、贵重首饰及珠宝玉石

IV. Precious jewelry and jade

1．金银首饰、铂金首饰和钻石及钻石饰品

1. Gold, platinum, diamond and diamond jewelry

2．其他贵重首饰和珠宝玉石

2. Other precious jewelry and jade

5%

5%

10%

10%

五、鞭炮、焰火

V. Firecrackers and fireworks

15%

15%

6、成品油

6. Refined oil products

1．汽油

1. Gasoline

(1)含铅汽油

(1) Leaded gasoline

(2)无铅汽油

(2) Unleaded gasoline

2．柴油

2. Diesel

3．航空煤油

3. Aviation kerosene

4．石脑油

4. Naphtha

5．溶剂油

5. Solvent oil

6．润滑油

6. Lubricating oil

7．燃料油

7. Fuel oil

0.28元/升

0.28 yuan per liter

0.20元/升

0.20 yuan per liter

0.10元/升

0.10 yuan per liter

0.10元/升

0.10 yuan per liter

0.20元/升

0.20 yuan per liter

0.20元/升

0.20 yuan per liter

0.20元/升

0.20 yuan per liter

0.10元/升

0.10 yuan per liter

七、汽车轮胎

VII. Automobile tires

3%

3%

八、摩托车

VIII. Motorcycles

1．气缸容量(排气量，下同)在250毫升(含250毫升)以下的

1. With cylinder capacity (displacement, same below) of 250 ml (including 250 ml) or less

2．气缸容量在250毫升以上的

2. Cylinder capacity over 250 ml

3%

3%

10%

10%

九、小汽车

IX. Automobiles

1．乘用车

1. Passenger cars

(1)气缸容量(排气量，下同)在1.0升(含1.0升)以下的

(1) Cylinder capacity (displacement, same below) 1.0 liter or less (including 1.0 liter)

(2)气缸容量在1.0升以上至1.5升(含1.5升)的

(2) Cylinder capacity over 1.0 liter up to 1.5 liters (including 1.5 liters)

(3)气缸容量在1.5升以上至2.0升(含2.0升)的

(3) Cylinder capacity over 1.5 liters up to 2.0 liters (including 2.0 liters)

(4)气缸容量在2.0升以上至2.5升(含2.5升)的

(4) Cylinder capacity over 2.0 liters up to 2.5 liters (including 2.5 liters)

(5)气缸容量在2.5升以上至3.0升(含3.0升)的

(5) Cylinder capacity over 2.5 liters up to 3.0 liters (including 3.0 liters)

(6)气缸容量在3.0升以上至4.0升(含4.0升)的

(6) Cylinder capacity over 3.0 liters up to 4.0 liters (including 4.0 liters)

(7)气缸容量在4.0升以上的

(7) Cylinder capacity over 4.0 liters

2．中轻型商用客车

2. Medium-light commercial buses

1%

1%

3%

3%

5%

5%

9%

9%

12%

12%

25%

25%

40%

40%

5%

5%

十、高尔夫球及球具

X. Golf equipment and accessories

10%

10%

十一、高档手表

XI. Luxury watches

20%

20%

十二、游艇

XII. Yachts

10%

10%

十三、木制一次性筷子

XIII. Disposable wooden chopsticks

5%

5%

十四、实木地板

XIV. Solid wood flooring

5%

5%