Interim Regulations on Consumption Tax of the People's Republic of China (2008 Revision)

Interim Regulations of the People's Republic of China on Consumption Tax (Revised in 2008)

Order of the State Council No. 539

November 10,2008

The Interim Regulations of the People's Republic of China on Consumption Tax revised and adopted at the 34th executive meeting of the State Council on November 5, 2008 are hereby promulgated and shall come into effect as of January 1, 2009.

Premier Wen Jiabao

Interim Regulations of the People's Republic of China on Consumption Tax (Revised in 2008)

(Promulgated by the Order of the State Council No. 135 on December 13, 1993 and adopted after being revised at the 34th executive meeting of the State Council on November 5, 2008)
　
Article 1 Any institution and individual that produces subcontract the processing of or import the consumer goods specified in these Regulations and other institutions or individuals that are recognized by the State Council and sell the consumer goods specified in these Regulations shall be taxpayers of consumption tax and shall pay consumption tax in accordance with these Regulations.
　
Article 2 The taxable items and rates of consumption tax shall be subject to the Taxable Item and Tax Rate Form for Consumption Tax appended to these Regulations.
Adjustments made to the taxable items and rates of consumption tax shall be determined by the State Council.
　
Article 3 For taxpayers dealing in taxable consumer goods with different tax rates (hereinafter referred to as the"taxable consumer goods"), the sales amount and sales volumes of the taxable consumer goods shall be calculated respectively.
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