| Notice of the Ministry of Finance and the State Taxation Administration on Soliciting Public Comments on the Consumption Tax Law of the People's Republic of China (Exposure Draft) | | 财政部、国家税务总局关于《中华人民共和国消费税法（征求意见稿）》向社会公开征求意见的通知 |
For the purposes of improving the taxation legal system, enhancing public participation in legislation, developing broad social consensus, and promoting scientific, democratic and open legislation, we have drafted the Consumption Tax Law of the People's Republic of China (Exposure Draft). Public comments are hereby invited thereon. The public may submit their comments by the following means and methods before January 2, 2020: | |
为了完善税收法律制度，提高立法公众参与度，广泛凝聚社会共识，推进科学立法、民主立法、开门立法，我们起草了《中华人民共和国消费税法（征求意见稿）》，现向社会公开征求意见。公众可以在2020年1月2日前，通过以下途径和方式提出意见： |
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| (1) Making comments through the Information Management System for Soliciting Opinions on Financial Regulations (http：//lisms.mof.gov.cn/lisms) on the homepage of the official website of the Ministry of Finance of the People's Republic of China (http://www.mof.gov.cn) or through the system for soliciting opinions on the homepage of the official website of the State Taxation Administration (http://www.chinatax.gov.cn). | | 1.通过中华人民共和国财政部网站（网址：http：//www.mof.gov.cn）首页《财政法规意见征集信息管理系统》（网址：http：//lisms.mof.gov.cn/lisms）；或者通过国家税务总局网站（网址：http：//www.chinatax.gov.cn）首页的意见征集系统提出意见。 |
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| (2) Mailing comments to the Treaty and Law Department of the Ministry of Finance (No. 3 3rd Lane, Sanlihe South, Xicheng District, Beijing, 100820) or to the Goods and Services Tax Department of the State Taxation Administration (No. 5 Yangfangdian West Road, Haidian District, Beijing, 100038), and indicating “Comments on the Consumption Law” on the envelope. | | 2.通过信函方式将意见寄至：北京市西城区三里河南三巷3号财政部条法司（邮政编码100820）；或者北京市海淀区羊坊店西路5号国家税务总局货物和劳务税司（邮政编码100038），并在信封上注明“消费税法征求意见”字样。 |
Ministry of Finance | |
财政部 |
State Taxation Administration | |
国家税务总局 |
December 3, 2019 | |
2019年12月3日 |
Annex 1: Consumption Tax Law of the People's Republic of China (Exposure Draft) | |
附件1：中华人民共和国消费税法（征求意见稿） |
Annex 2: Explanations on the Consumption Tax Law of the People's Republic of China (Exposure Draft) (Omitted) | |
附件2：关于《中华人民共和国消费税法（征求意见稿）》的说明 |
Annex 1 | |
附件1 |
Consumption Tax Law of the People's Republic of China (Exposure Draft) | |
中华人民共和国消费税法（征求意见稿） |
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| Article 1 Entities and individuals that sell, process upon commission or import taxable consumer goods within the territory of the People's Republic of China shall be consumption tax payers, and shall pay consumption tax in accordance with the provisions of this Law. | | 第一条 在中华人民共和国境内销售、委托加工和进口应税消费品的单位和个人，为消费税的纳税人，应当依照本法规定缴纳消费税。 |
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| Article 2 Taxable items and tax rates of consumption tax and the collection of consumption tax shall be governed by the Table of Taxable Items and Tax Rates of Consumption Tax attached hereto. | | 第二条 消费税的税目、税率和征收环节，依照本法所附《消费税税目税率表》执行。 |
According to the need of the macro-regulation and control, the State Council may adjust the tax rates and file them with the Standing Committee of the National People's Congress. | |
根据宏观调控需要，国务院可以调整消费税的税率，报全国人民代表大会常务委员会备案。 |
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| Article 3 The taxpayers selling taxable consumer goods in the process of production, wholesale or retail shall pay consumption tax in accordance with the provisions of this Law. | | 第三条 纳税人在生产、批发或者零售环节销售应税消费品，应当依照本法规定缴纳消费税。 |
The self-use taxable consumer goods not sold by taxpayers shall be subject to consumption tax in accordance with the provisions of this Law. | |
纳税人自用未对外销售应税消费品，应当依照本法规定缴纳消费税。 |
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| Article 4 The amount of consumption tax payable shall be calculated through the ad valorem tax method or the specific tax method, or through a composite method combining ad valorem tax method and specific tax method (hereinafter referred to as “composite method”). The formula for calculating the tax amount payable: | | 第四条 消费税实行从价计税、从量计税，或者从价和从量复合计税（以下简称复合计税）的办法计算应纳税额。应纳税额计算公式： |
Tax amount payable calculated through the ad valorem tax method = sales amount × proportional tax rate | |
实行从价计税办法计算的应纳税额＝销售额×比例税率 |
Tax amount payable calculated through the specific tax method = sales volume × fixed tax rate | |
实行从量计税办法计算的应纳税额＝销售数量×定额税率 |
Tax amount payable calculated through the composite method = sales amount × proportional tax rate + sales volume × fixed tax rate | |
实行复合计税办法计算的应纳税额＝销售额×比例税率＋销售数量×定额税率 |
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| Article 5 Where a taxpayer concurrently sells taxable consumption goods to which different consumption tax rates apply, the taxpayer shall calculate separately the sales amounts and volumes of such goods to which different consumption tax rates apply. If the taxpayer fails to do so or sells taxable consumption goods to which different consumption tax rates apply as a complete set, the tax rate which is higher shall apply. | | 第五条 纳税人兼营不同税率的应税消费品，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 6 “Sales amount” means the relevant considerations obtained by taxpayers for the sale of taxable consumer goods, including all economic benefits in monetary or non-monetary forms. | | 第六条 销售额，是指纳税人销售应税消费品取得的与之相关的对价，包括全部货币或者非货币形式的经济利益。 |
Sales amount of taxable consumer goods sold by taxpayers are calculated in RMB. Where a taxpayer settles the sales amount in a currency other than RMB, it (he) shall convert it into RMB. | |
纳税人销售的应税消费品，以人民币计算销售额。纳税人以人民币以外的货币结算销售额的，应当折合成人民币计算。 |
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| Article 7 The taxes payable on the taxable consumption goods which are used by a taxpayer it- or himself and are not sold shall be calculated on the basis of the selling price of the similar consumption goods sold by the taxpayer; and if there is no similar price available, the taxes payable shall be calculated based on the composite taxable value. | | 第七条 纳税人自用未对外销售的应税消费品，按照纳税人销售的同类消费品的销售价格计算纳税；没有同类消费品销售价格的，按照组成计税价格计算纳税。 |
If the ad valorem method is adopted to calculate the taxes payable, the formula for calculating composite taxable value is as follows: Composite taxable value = (cost + profit) / (1 – proportional tax rate) | |
实行从价计税办法计算纳税的组成计税价格计算公式：组成计税价格＝（成本＋利润）÷（1-比例税率） |
If the composite method is adopted to calculate the taxes payable, the formula for calculating composite taxable value is as follows: Composite taxable value = (cost + profit + volume of self-use products × fixed tax rate) / (1 – proportional tax rate) | |
实行复合计税办法计算纳税的组成计税价格计算公式：组成计税价格＝（成本＋利润＋自用数量×定额税率）÷（1-比例税率） |
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| Article 8 The taxes payable on the taxable consumption goods processed on commission shall be calculated on the basis of the selling price of similar consumption goods of the commissioned party; if there is no similar price available, the taxes payable shall be calculated based on the composite taxable value. | | 第八条 委托加工的应税消费品，按照受托方的同类消费品的销售价格计算纳税；没有同类消费品销售价格的，按照组成计税价格计算纳税。 |
If the ad valorem method is adopted to calculate the taxes payable, the composite taxable value shall be calculated according to the following formula: Composite taxable value = (costs of materials + processing charges) / (1 – proportional tax rate) | |
实行从价计税办法计算纳税的组成计税价格计算公式：组成计税价格＝（材料成本＋加工费）÷（l-比例税率） |
If the composite method is adopted to calculate the taxes payable, the composite taxable value shall be calculated according to the following formula: Composite taxable value = (costs of materials + processing charges + volume of products processed on commission × fixed tax rate) / (1 – proportional tax rate) | |
实行复合计税办法计算纳税的组成计税价格计算公式：组成计税价格＝（材料成本＋加工费＋委托加工数量×定额税率）÷（1-比例税率） |
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| Article 9 The taxes payable on imported taxable consumer goods shall be calculated based on the composite taxable value. | | 第九条 进口的应税消费品，按照组成计税价格计算纳税。 |
If the ad valorem method is adopted to calculate the taxes payable, the composite taxable value shall be calculated according to the following formula: Composite taxable value = (customs value + tariff) / (1 – proportional consumption tax rate) | |
实行从价计税办法计算纳税的组成计税价格计算公式：组成计税价格＝（关税计税价格＋关税）÷（1-消费税比例税率） |
If the composite method is adopted to calculate the taxes payable, the composite taxable value shall be calculated according to the following formula: Composite taxable value = Composite taxable value = (customs value + tariff + import volume × fixed consumption tax rate) / (1 – proportional consumption tax rate) | |
实行复合计税办法计算纳税的组成计税价格计算公式：组成计税价格＝（关税计税价格＋关税＋进口数量×消费税定额税率）÷（1-消费税比例税率） |
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| Article 10 If the taxable value and volume of the taxable consumption goods declared by a taxpayer are obviously low without a reasonable commercial purpose, the tax authority and the Customs shall have the right to verify the taxable value and volume. | | 第十条 纳税人申报的应税消费品的计税价格和数量明显偏低且不具有合理商业目的的，税务机关、海关有权核定其计税价格和数量。 |
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| Article 11 Where the taxable consumer goods recovered through consigned processing are used by the commissioning party for its continuous production of taxable consumer goods, the consumption taxes that have been paid shall be deductible. | | 第十一条 委托加工收回的应税消费品，委托方用于连续生产应税消费品的，所纳消费税税款准予按规定抵扣。 |
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| Article 12 Where the taxable consumer goods purchased are used by the commissioning party for its continuous production of taxable consumer goods, the consumption taxes paid that fall within the following circumstances shall be deductible: | | 第十二条 外购的应税消费品用于连续生产应税消费品的，符合下列情形的所纳消费税税款准予按规定抵扣： |
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| (1) Cigarettes made from cut tobacco. | | （一）烟丝生产卷烟的； |
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| (2) Firecrackers and fireworks made from firecrackers and fireworks. | | （二）鞭炮、焰火生产鞭炮、焰火的； |
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| (3) Golf clubs made from club heads, shafts and grips. | | （三）杆头、杆身和握把生产高尔夫球杆的； |
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| (4) Disposable wooden chopsticks made from wooden disposable chopsticks. | | （四）木制一次性筷子生产木制一次性筷子的； |
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| (5) Solid wood flooring made from solid wood flooring. | | （五）实木地板生产实木地板的； |
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| (6) Refined oil products made from naphtha and fuel oil. | | （六）石脑油、燃料油生产成品油的； |
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| (7) Gasoline, diesel and lubricating oil made respectively from gasoline, diesel, lubricating oil. | | （七）汽油、柴油、润滑油分别生产汽油、柴油、润滑油的； |
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| (8) Beer made from beer liquid used among the enterprises within the group. | | （八）集团内部企业间用啤酒液生产啤酒的； |
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| (9) Wine made from wine. | | （九）葡萄酒生产葡萄酒的； |
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| (10) High-end cosmetics made from high-end cosmetics. | | （十）高档化妆品生产高档化妆品的。 |
Unless specified in items (6), (7) and (8), the aforesaid circumstances where deduction is allowed are only limited to the taxable consumer goods imported or purchased by taxpayers under the same taxable item. | |
除第（六）、（七）、（八）项外，上述准予抵扣的情形仅限于进口或从同税目纳税人购进的应税消费品。 |
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| Article 13 Taxpayers shall deduct consumption tax based on valid and valid vouchers. | | 第十三条 纳税人应凭合法有效凭证抵扣消费税。 |
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| Article 14 The taxable consumer goods exported by taxpayers shall be exempted from consumption tax, unless it is otherwise provided for by the State Council. | | 第十四条 纳税人出口应税消费品，免征消费税；国务院另有规定的除外。 |
The State Council may, according to the needs of national economy and social development, provide for the exemption or reduction of consumption tax, and file such provision with the Standing Committee of the National People's Congress. | |
根据国民经济和社会发展需要，国务院可以规定免征或减征消费税，报全国人民代表大会常务委员会备案。 |
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| Article 15 Consumption tax shall be collected by tax authorities, and consumption tax on imported taxable consumption goods shall be collected by the Customs as authorized by tax authorities. | | 第十五条 消费税由税务机关征收，进口的应税消费品的消费税由税务机关委托海关代征。 |
The Customs shall share the information on the authorized consumption tax collection and the information on customs declaration of exported goods with the tax authorities. | |
海关应当将受托代征消费税的信息和货物出口报关的信息共享给税务机关。 |
The measures for the calculation and collection of consumption tax on taxable consumer goods carried or mailed into China by individuals shall be developed by the State Council. | |
个人携带或者邮寄进境的应税消费品的消费税计征办法由国务院制定。 |
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| Article 16 The time when an obligation to pay consumption tax occurs shall be determined according to the following provisions: | | 第十六条 消费税纳税义务发生时间，按以下规定确定： |
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(1) In case of the sale of taxable consumer goods by a taxpayer, the time when the obligation to pay consumption tax occurs is the day when the sales price payment is received or the sales voucher as requested is obtained. If an invoice is issued in advance, it shall be the same day when the invoice is issued.
．．．．．． | | （一）纳税人销售应税消费品，纳税义务发生时间为收讫销售款项或者取得索取销售款项凭据的当天；先开具发票的，为开具发票的当天。
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