Circular of the State Administration of Taxation on Printing and Distributing the Annotation for the Scope of the Imposition of Consumption Tax
Circular of the State Administration of Taxation on Printing and Distributing the Annotation for the Scope of the Imposition of Consumption Tax
Circular of the State Administration of Taxation on Concerning Pringting and Distributing the Annotations on the Scope of Consumption Tax
Guo Shui Fa [1993] No.153
December 27,1993
Annotations on the Scope of Consumption Tax
I. Cigarettes
Any product produced with tobacco leaf as raw material, regardless of the auxiliary materials used in such production, shall come within the scope of this tax item. Under this tax item are four sub-items, including Cigarette of Type A, Cigarette of Type B, cigar and cut tobacco.
Cigarettes means regular cigarettes and cigars that are produced by rolling in white or brown cigarette paper, coated paper or tobacco film, either mechanically or manually, cut tobacco leaf, which is blended and enforced by such auxiliary materials as sugar, wine and spice in accordance with the recipe.
1. Cigarettes of Type A
Cigarettes of Type A refer to cigarettes of 50,000 pieces in a box sold at a price of over 780 Yuan (including 780 Yuan). The selling price of cigarettes of different packages and specifications is calculated on the basis of each box (50000 pieces).
2 Cigarette of Type B
3. Cigar
Cigar refers to tobacco product made mechanically or manually with air-cured tobacco leaf as raw material or with air-cured and cured tobacco as raw materials, with tobacco or cigarette paper and reconstituted tobacco as inner cigarette wrapper and then using tobacco as outer cigarette wrapper. Cigar is classified into fully leaf tobacco-wrapped and semi-leaf tobacco-wrapped cigar in accordance with the different materials used for the inner wrapper. The scope of tax on cigar covers cigar of various specifications and types.
4. Cut tobacco
Cut tobacco refers to tobacco products for sale and consumption which are produced by processing tobacco leaf into thread, grain, sheet and powder or any other shapes and then to add auxiliary materials and to go through fermentation and storage. The scope of tax on cut tobacco covers bulk tobacco, such as pipe tobacco, Mo He tobacco, tobacco powder, shredded tobacco for water pipe, yellow and red shredded cut tobacco.
II. Wine and Alcohol
Under this tax item are six sub-items including grain liquor, potato liquor, yellow rice and millet wine, beer, other wines and alcohol:
1. Liquor made from grains
Liquor made from grains refers to liquor made with sorghum, corn, rice, glutinous rice, barley, wheat, millet and qingke (highland barley) as raw materials by distillation method after saccharification and fermentation.
2. Liquor made from tuberous roots
Liquor made from tuberous roots refers to liquor made with potato, cassava, sweet potato, taro and Chinese yam by the distillation method after saccharification and fermentation. Tax is levied on liquor brewed with sugar-beet in light of that levied on potato liquor.
3. Yellow wine
Yellow wine refers to wine brewed with glutinous rice, non-glutinous rice, polished long-grained non-glutinous rice, rice, yellow rice, corn, wheat and potato as raw materials through the process of heating, saccharification, fermentation and pressing. Due to differences in processing techniques ingredients and sugar contents, yellow wine is divided into four categories, including dried yellow wine, semi-dried yellow wine, semi-sweet and fully sweet yellow wine. The tax collection scope for yellow wine shall include yellow wine brewed with various raw materials and indigenous wine with a degree exceeding 12(including 12 degrees)
4. Beer
Beer refers to wine containing carbon dioxide made with barley or other grain as raw materials, with added hop and through saccharification, fermentation and filtering. Due to difference in disinfection, beer can be divided into processed, raw and fresh beer. The scope of tax on beer includes various kinds of packed and bulk beer. Tax on non-alcohol beer is levied in light of beer.
5. Other alcoholic drinks
Other wines refer to the alcoholic drinks with the exception of liquor made from grains, liquor made from tuberous roots, yellow wine and beer and wine at above one degree of alcohol. Tax collection scope covers bran liquor, liquor made with the raw materials, indigenous sweet wine, reproduction wine, fruit wine, sparkling wine and medicinal liquor.
(1) Bran liquor refers to liquor brewed with various grain chuffs. Tax is levied on liquor brewed with barnyard millet in light of bran wine.
(2) Liquor made with other raw materials refers to liquor brewed with vinegar dregs, sugar dregs, sugar waste, sugar-beet dregs, powder dregs, potato peel and other leftover bits and pieces, fruits such as grape, mulberry and acorn nut, wild plants and other substitutes, as well as sugarcane and sugar.
(3) Indigenous sweet wine refers to wine below 12 degree of alcohol brewed with glutinous rice, rice and coarse rice as raw materials and through the process of heating, saccharification, fermentation (distiller's yeast-based fermentation) and pressing Tax shall be levied on wine over 12 degrees of alcohol in light of yellow wine.
(4) Reproduction wine refers to wine mixed or made with liquor, yellow wine and alcohol as the base, added with juice, spice, pigment, medicinal materials, tonic, sugar and condiment, such as various mixed wine, brewage and tonic wine.
(5) Fruit wines refer to various wines brewed with fruits as main raw materials through fermentation and filtering.
(6) Sparkling wine refers to wine above one degree of alcohol made with juice, essence, pigment, acid material, wine (or alcohol), sugar (or saccharin) through adding carbon dioxide.
(7) Medicinal wine refers to wine made or mixed with liquor and yellow wine as the base and added with various medicinal herbs in accordance with the standard set by medical and health departments.
6. Alcohol
Alcohol or ethylalcohol refers to colorless transparent liquid containing raw material such as starch or sugar produced through the process of saccharification and fermentation and by distillation method with proof above 95 degree, ethylene separate from petroleum can also be used as raw material and made by the synthesis method.
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Guo Shui Fa [1993] No.153
December 27,1993
Annotations on the Scope of Consumption Tax
I. Cigarettes
Any product produced with tobacco leaf as raw material, regardless of the auxiliary materials used in such production, shall come within the scope of this tax item. Under this tax item are four sub-items, including Cigarette of Type A, Cigarette of Type B, cigar and cut tobacco.
Cigarettes means regular cigarettes and cigars that are produced by rolling in white or brown cigarette paper, coated paper or tobacco film, either mechanically or manually, cut tobacco leaf, which is blended and enforced by such auxiliary materials as sugar, wine and spice in accordance with the recipe.
1. Cigarettes of Type A
Cigarettes of Type A refer to cigarettes of 50,000 pieces in a box sold at a price of over 780 Yuan (including 780 Yuan). The selling price of cigarettes of different packages and specifications is calculated on the basis of each box (50000 pieces).
2 Cigarette of Type B
3. Cigar
Cigar refers to tobacco product made mechanically or manually with air-cured tobacco leaf as raw material or with air-cured and cured tobacco as raw materials, with tobacco or cigarette paper and reconstituted tobacco as inner cigarette wrapper and then using tobacco as outer cigarette wrapper. Cigar is classified into fully leaf tobacco-wrapped and semi-leaf tobacco-wrapped cigar in accordance with the different materials used for the inner wrapper. The scope of tax on cigar covers cigar of various specifications and types.
4. Cut tobacco
Cut tobacco refers to tobacco products for sale and consumption which are produced by processing tobacco leaf into thread, grain, sheet and powder or any other shapes and then to add auxiliary materials and to go through fermentation and storage. The scope of tax on cut tobacco covers bulk tobacco, such as pipe tobacco, Mo He tobacco, tobacco powder, shredded tobacco for water pipe, yellow and red shredded cut tobacco.
II. Wine and Alcohol
Under this tax item are six sub-items including grain liquor, potato liquor, yellow rice and millet wine, beer, other wines and alcohol:
1. Liquor made from grains
Liquor made from grains refers to liquor made with sorghum, corn, rice, glutinous rice, barley, wheat, millet and qingke (highland barley) as raw materials by distillation method after saccharification and fermentation.
2. Liquor made from tuberous roots
Liquor made from tuberous roots refers to liquor made with potato, cassava, sweet potato, taro and Chinese yam by the distillation method after saccharification and fermentation. Tax is levied on liquor brewed with sugar-beet in light of that levied on potato liquor.
3. Yellow wine
Yellow wine refers to wine brewed with glutinous rice, non-glutinous rice, polished long-grained non-glutinous rice, rice, yellow rice, corn, wheat and potato as raw materials through the process of heating, saccharification, fermentation and pressing. Due to differences in processing techniques ingredients and sugar contents, yellow wine is divided into four categories, including dried yellow wine, semi-dried yellow wine, semi-sweet and fully sweet yellow wine. The tax collection scope for yellow wine shall include yellow wine brewed with various raw materials and indigenous wine with a degree exceeding 12(including 12 degrees)
4. Beer
Beer refers to wine containing carbon dioxide made with barley or other grain as raw materials, with added hop and through saccharification, fermentation and filtering. Due to difference in disinfection, beer can be divided into processed, raw and fresh beer. The scope of tax on beer includes various kinds of packed and bulk beer. Tax on non-alcohol beer is levied in light of beer.
5. Other alcoholic drinks
Other wines refer to the alcoholic drinks with the exception of liquor made from grains, liquor made from tuberous roots, yellow wine and beer and wine at above one degree of alcohol. Tax collection scope covers bran liquor, liquor made with the raw materials, indigenous sweet wine, reproduction wine, fruit wine, sparkling wine and medicinal liquor.
(1) Bran liquor refers to liquor brewed with various grain chuffs. Tax is levied on liquor brewed with barnyard millet in light of bran wine.
(2) Liquor made with other raw materials refers to liquor brewed with vinegar dregs, sugar dregs, sugar waste, sugar-beet dregs, powder dregs, potato peel and other leftover bits and pieces, fruits such as grape, mulberry and acorn nut, wild plants and other substitutes, as well as sugarcane and sugar.
(3) Indigenous sweet wine refers to wine below 12 degree of alcohol brewed with glutinous rice, rice and coarse rice as raw materials and through the process of heating, saccharification, fermentation (distiller's yeast-based fermentation) and pressing Tax shall be levied on wine over 12 degrees of alcohol in light of yellow wine.
(4) Reproduction wine refers to wine mixed or made with liquor, yellow wine and alcohol as the base, added with juice, spice, pigment, medicinal materials, tonic, sugar and condiment, such as various mixed wine, brewage and tonic wine.
(5) Fruit wines refer to various wines brewed with fruits as main raw materials through fermentation and filtering.
(6) Sparkling wine refers to wine above one degree of alcohol made with juice, essence, pigment, acid material, wine (or alcohol), sugar (or saccharin) through adding carbon dioxide.
(7) Medicinal wine refers to wine made or mixed with liquor and yellow wine as the base and added with various medicinal herbs in accordance with the standard set by medical and health departments.
6. Alcohol
Alcohol or ethylalcohol refers to colorless transparent liquid containing raw material such as starch or sugar produced through the process of saccharification and fermentation and by distillation method with proof above 95 degree, ethylene separate from petroleum can also be used as raw material and made by the synthesis method.
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