Tax
BIZCHINA / Taxation
Provisional Regulations of the People's Republic of China on Consumption
Tax
Updated: 2006-04-17 14:17
Consumption Tax on taxable consumer goods brought or mailed intoChina by
individuals shall be levied together with Customs Duty. Thedetailed
measures shall be formulated by the Tariff Policy Committee ofthe State
Council together with the relevant departments.Article 13
Taxpayers selling taxable consumer goods and self-producing
taxableconsumer goods for their own use, except otherwise as determined
by theState, shall report and pay tax to the local competent tax
authoritiesgoverning the taxpayers.
For taxable consumer goods sub-contracted for processing, theConsumption
Tax due shall be paid to the local competent tax authoritieswhere the
sub-contractors are located.
For imported taxable consumer goods, the tax shall be reported andpaid by
the importers or their agents to the customs offices where theimports 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 assessableperiods
of the taxpayers shall be separately determined by the competenttax
authorities according to the magnitude of the tax payable of
thetaxpayers; tax that cannot be assessed in regular periods can be
assessedon a transaction-by-transaction basis.
Taxpayers that adopt one month as an assessable period shall reportand
pay tax within ten days following the end of the period. If anassessable
period of one day, three days, five days, ten days or fifteendays is
adopted, the tax shall be prepaid within five days following theend of
the period, and a monthly return shall be filed with any balance oftax
due settled within ten days from the first day of the following
month.Article 15
Taxpayers importing taxable consumer goods shall pay tax within sevendays
after the completion and issuance of the tax payment certificates bythe
customs office.Article 16
The collection and administration of Consumption Tax shall beconducted in
accordance with the relevant regulations of the (Law of thePeople's
Republic of China on Tax Collection an Administration) and
theseRegulations.Article 17
The collection of Consumption Tax from foreign investment enterprisesand
foreign enterprises shall be conducted in accordance with theresolutions
of the Standing Committee of the National People's Congress.Article 18
The Ministry of Finance shall be responsible for the interpretationof
these Regulations and for the formulation of the Detailed Rules
andRegulations for the Implementation of these Regulations.Article 19
These Regulations shall come into effect from January 1, 1994.
Therelevant regulations of the State Council regarding the collection
ofConsumption Tax prior to the promulgation of these Regulations shall
berepealed 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
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