国务院第135号令
（State Council： 13 December 1993）
颁布日期：19931213 　实施日期：19940101 　颁布单位：国务院

　　Article 1 All units and individuals engaged in the production， subcontracting for processing or the importation of consumer goods prescribed by these Regulations （hereinafter referred to as 'taxable consumer goods'） within the territory of the People's Republic of China are taxpayers² of Consumption Tax （hereinafter referred to as 'taxpayers'） and shall pay Consumption Tax in accordance with these Regulations.

　　Article 2 The taxable items， tax rates （tax amounts） of Consumption Tax shall be determined³ in accordance with the attached to these Regulations.

　　Any adjustments to the Consumption Tax taxable items， tax rates （tax amounts） shall be determined by the State Council.

　　Article 3 For taxpayers dealing⁴ in taxable consumer goods with different tax rates， the sales amounts and sales volumes for the taxable consumer goods shall be accounted for separately. If the sales amounts and sales volumes have not been accounted for separately or if the taxable consumer goods with different tax rates are combined into a whole set of consumer goods for sales， the higher tax rate shall apply.

　　Article 4 Taxable consumer goods produced by the taxpayer¹ shall be subject to tax upon sales. For self-produced taxable consumer goods for the taxpayer's own use in the continuous production of taxable consumer goods， no tax shall be assessed； tax shall be assessed when the goods are transferred for other use.

　　For taxable consumer goods sub-contracted for processing， the tax shall be collected and paid by the sub-contractor⁵ upon delivery to the contractor. For taxable consumer goods， sub-contracted for processing used by the contractor for the continuous production of taxable consumer goods， the tax paid can be credited in accordance with the regulations.

　　Imported taxable consumer goods shall be subject to tax upon import declaration.

　　Article 5 The computation of tax payable⁶ for Consumption Tax shall follow either the rate on value or the amount on volume method. The formulas for computing⁷ the tax payable are as follows：

　　The tax payable computed⁸ under the rate on value method

　　= Sales amount x Tax rate.

　　The tax payable computed under the amount on volume method

　　= Sales volume x Tax amount per unit.

　　For taxable consumer goods sold by taxpayers where the sales amounts are computed in foreign currencies， the taxable amounts shall be converted into Renminbi according to the exchange rates prevailing⁹ in the foreign exchange market.

　　Article 6 The “sales amount” as stipulated¹⁰ in Article 5 of these Regulations shall be the total consideration and other charges receivable from the buyer for the taxable consumer goods sold by the taxpayer.

　　Article 7 Self-produced taxable consumer goods for the taxpayer's own use that shall be subject to tax in accordance with the stipulations of the first paragraph in Article 4 of these Regulations shall be assessed according to the selling price of similar consumer goods produced by the taxpayer. If the selling price of similar consumer goods is not available， the tax shall be assessed according to the composite assessable value. The formula for computing the composite assessable value is as follows：

　　（Cost + profit）

　　Composite assessable value = ——

　　（1-Consumption Tax rate）

　　Article 8 Taxable consumer goods sub-contracted for processing shall be assessed according to the selling price of similar consumer goods of the sub-contractor. If the selling price of similar consumer goods is not available， the tax shall be assessed according to the composite assessable value. The formula for computing the composite assessable value is as follows：

　　（Cost of material + Processing fee） Composite assessable value = ——

　　（1 - Consumption Tax rate）

　　Article 9 Imported taxable consumer goods which adopt the rate on value method in computing the tax payable shall be assessed according to the composite assessable value. The formula for computing the composite assessable value is as follows：

　　customs dutiable value + Customs Duty Composite assessable value = ——

　　（1 - Consumption Tax rate）

　　Article 10 Where the taxable value of the taxable consumer goods of the taxpayer is obviously low and without proper justification¹¹， the taxable value shall be determined by the competent tax authorities.

　　Article 11 For taxpayers exporting taxable consumer goods， the Consumption Tax shall be exempt¹²， except as otherwise determined by the State Council. The measures for exemption¹³ of exported taxable consumer goods shall be regulated by the State Administration for Taxation¹⁴.

　　Article 12 Consumption Tax shall be collected by the tax authorities.

　　Consumption Tax on the importation of taxable consumer goods shall be collected by the customs office on behalf of the tax authorities.

　　Consumption Tax on taxable consumer goods brought or mailed into China by individuals shall be levied¹⁵ together with Customs Duty. The detailed¹⁶ measures shall be formulated¹⁷ by the Tariff¹⁸ Policy Committee of the State Council together with the relevant departments.

　　Article 13 Taxpayers selling taxable consumer goods and self-producing taxable consumer goods for their own use， except otherwise as determined by the State， shall report and pay tax to the local competent tax authorities governing the taxpayers.

　　For taxable consumer goods sub-contracted for processing， the Consumption Tax due shall be paid to the local competent tax authorities where the sub-contractors are located.

　　For imported taxable consumer goods， the tax shall be reported and paid by the importers or their agents to the customs offices where the imports 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 assessable periods of the taxpayers shall be separately determined by the competent tax authorities according to the magnitude of the tax payable of the taxpayers； tax that cannot be assessed in regular periods can be assessed on a transaction-by-transaction basis.

　　Taxpayers that adopt one month as an assessable period shall report and pay tax within ten days following the end of the period. If an assessable period of one day， three days， five days， ten days or fifteen days is adopted， the tax shall be prepaid within five days following the end of the period， and a monthly return shall be filed with any balance of tax due settled within ten days from the first day of the following month.

　　Article 15 Taxpayers importing taxable consumer goods shall pay tax within seven days after the completion and issuance of the tax payment certificates by the customs office.

　　Article 16 The collection and administration of Consumption Tax shall be conducted in accordance with the relevant regulations of the （Law of the People's Republic of China on Tax Collection an Administration） and these Regulations.

　　Article 17 The collection of Consumption Tax from foreign investment enterprises and foreign enterprises shall be conducted in accordance with the resolutions of the Standing¹⁹ Committee of the National People's Congress.

　　Article 18 The Ministry²⁰ of Finance shall be responsible for the interpretation²¹ of these Regulations and for the formulation of the Detailed Rules and Regulations for the Implementation²² of these Regulations.

　　Article 19 These Regulations shall come into effect from January 1， 1994. The relevant regulations of the State Council regarding the collection of Consumption Tax prior to the promulgation²³ of these Regulations shall be repealed²⁴ 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. Alcoholic25 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. Cosmetics26               Including cosmetics sets         30%
 IV. Skin-care and hair-care
     products                                                   17%
  V.  Precious jewelry27 and      Including all kinds of
     precious jade28 and         gold, silver, jewelry, and       10%
     stones                    precious stone ornaments29
 VI. Firecrackers and fire-works                                15%
 VII. Gasoline                                     litre     0.2 yuan
 VIII. Diesel30 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. emission31
　　   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