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| Order of the State Council of the People's Republic of China | | 中华人民共和国国务院令 |
(No.539) | |
（第539号） |
The Interim Regulation of the People's Republic of China on Consumption Tax, as amended, which was adopted at the 34th executive meeting of the State Council on November 5, 2008, is hereby promulgated, and shall come into force on January 1, 2009. | |
《中华人民共和国消费税暂行条例》已经2008年11月5日国务院第34次常务会议修订通过，现将修订后的《中华人民共和国消费税暂行条例》公布，自2009年1月1日起施行。 |
Premier Wen Jiabao | |
总 理 温家宝 |
November 10, 2008 | |
二○○八年十一月十日 |
Interim Regulation of the People's Republic of China on Consumption Tax | |
中华人民共和国消费税暂行条例 |
(promulgated by Order No.135 of the State Council of the People's Republic of China on December 13, 1993 and amended at the 34th executive meeting of the State Council on November 5, 2008) | |
（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） |
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| Article 1 Entities and individuals that produce, process upon commission or import the consumption goods prescribed in this Regulation in the People's Republic of China and other entities and individuals that sell the consumption goods as prescribed in this Regulation as determined by the State Council shall be consumption tax payers who shall pay consumption tax according to this Regulation. | | 第一条 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。 |
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| Article 2 Consumption tax items and rates shall be governed by the Schedule of Consumption Tax Items and Rates hereto attached. | | 第二条 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。 |
Any adjustment of consumption tax items or rates shall be determined by the State Council. | |
消费税税目、税率的调整，由国务院决定。 |
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| Article 3 Where a taxpayer concurrently sells taxable consumption goods of different consumption tax rates, the taxpayer shall separately calculate the amount and quantity of sales of such goods according to their corresponding tax rates. If the taxpayer fails to do so or sells taxable consumption goods of different consumption tax rates as a complete set, the tax rate of the goods whose rate is higher shall be applied. | | 第三条 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。 |
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| Article 4 The taxes payable on the taxable consumption goods produced by taxpayers shall be paid at the time of sale. The taxes on the taxable consumption goods produced by taxpayers for their own use shall be exempted if they are used in continuous production of taxable consumption goods, or shall be paid when the goods are transferred for other purposes. | | 第四条 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。 |
The taxes payable on taxable consumption goods processed on commission shall be collected and remitted by the commissioned party at the time when the commissioned party delivers the goods to the commissioning party, unless the commissioned party is an individual. If the goods are used by the commissioning party for continuous production of taxable consumption goods, the paid taxes shall be credited according to the relevant provisions. | |
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。 |
The taxes on imported taxable consumption goods shall be paid when the customs declaration formalities are handled. | |
进口的应税消费品，于报关进口时纳税。 |
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Article 5 The payable amount of consumption tax shall be calculated by applying the ad valorem tax method, or the specific tax method, or a composite method of the two (hereinafter referred to as composite method). The formulas are:
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