消费税暂行条例中英对照

)

Article 8

T

axable consumer goods sub- contracted for processing shall be assessed according

to the selling price of similar consumer goods produced by the sub- contractor. If the selling price of

similar

consumer

goods

is

not

available,

the

tax

shall

be

assessed according

to

the

composite

assessable price. The formula for computing the composite assessable price is as follows:

Composite assessable price= (Cost of Material + Processing Fee) / (1 - Consumption Tax Rate)

第九条

进口的应税消费品，实行从价定率办法计算应纳税额的，按照组成计税价格计算

纳税。组成计税价格计算公式：

组成计税价格＝

(

关税完税价格＋关税

)÷

(1-

消费税税率

)

Article 9

Imported taxable consumer goods to which the rate-on-price method in computing

the

tax

payable

is

adopted

shall

be

assessed

according

to

the

composite

assessable

price.

The

formula for computing the composite assessable price is as follows:

Composite assessable price = (Customs Dutiable V

alue + Customs Duty) / (1 - Consumption Tax

Rate)

第十条

纳税人应税消费品的计税 价格明显偏低又无正当理由的，由主管税务机关核定其

计税价格。

Article 10

Where the taxable price of taxable consumer goods of a taxpayer is obviously low

and

without

proper

justification,

the

taxable

price

shall

be

determined

by

the

competent

tax

authorities.

第十一条

对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。出口应税消

费品的免税办法，由国家税务总局 规定。

Article 11

For taxpayers exporting taxable consumer goods, the consumption tax shall be

exempt, except as otherwise prescribed by the State Council. The measures for tax-exemption of

exported taxable consumer goods shall be formulated by the State Administration of Taxation.

第十二条

< /p>

消费税由税务机关征收，进口的应税消费品的消费税由海关代征。

个人携带或者邮寄进境的应税消费品的消费税 ，连同关税一并计征。具体办法由国务院关

税税则委员会会同有关部门制定。

Article 12

Consumption tax shall be collected by tax authorities.

Consumption tax on imported taxable consumer goods shall be collected by the customs offices

on behalf of the tax authorities.

Consumption tax on taxable consumer goods brought or mailed into China by individuals shall

be levied together with the customs duty. The specific measures shall be formulated by the Tariff

Policy Committee of the State Council together with the relevant departments.

第十三条

纳税人销售的应税消费 品，

以及自产自用的应税消费品，

除国家另有规定的外，

应当向纳税人核算地主管税务机关申报纳税。

委托加工的应税消费品，由受托方向所在地主 管税务机关解缴消费税税款。

进口的应税消费品，由进口人或者其代理人向报关地海关申报纳税。

Article

13

For

taxable

consumer

goods

sold

by

taxpayers

and

taxable

consumer

goods

produced by taxpayers for their own use, except as otherwise prescribed by the State, taxpayers

shall submit tax returns and pay tax to the competent tax authorities governing the taxpayers.

For

taxable

consumer

goods

sub-contracted

for

processing,

the

sub-contractors

shall

pay

the

consumption tax to the competent tax authorities.

For imported taxable consumer goods, the importers or their agents shall submit tax returns and

pay tax to the customs offices where the imports are declared.

第十四条

消费税的纳税期限分别 为一日、三日、五日、十日、十五日或者一个月。纳税

人的具体纳税期限，由主管税务机 关根据纳税人应纳税额的大小分别核定；不能按照固定期限

纳税的，可以按次纳税。

纳税人以一个月为一期 纳税的，自期满之日起十日内申报纳税；以一日、三日、五日、十

日或者十五日为一期纳 税的，自期满之日起五日内预缴税款，于次月一日起十日内申报纳税并

结清上月应纳税款 。

Article 14

The assessable period for consumption tax shall be one day, three days, five days,

ten days, fifteen days or one month. The actual assessable period of a taxpayer shall be determined

by the competent tax authorities according to the magnitude of the tax payable of the taxpayer; tax

that cannot be assessed in regular periods may be assessed on a transaction-by-transaction basis.

Taxpayers

that adopt

one

month

as

an

assessable

period

shall

submit

tax

returns 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 tax return shall be filed with any balance of tax due settled within ten

days from the first day of the following month.

第十五条

< /p>

纳税人进口应税消费品，

应当自海关填发税款缴纳证的次日起七日 内缴纳税款。

Article 15

T

axpayers importing taxable consumer goods shall pay tax within seven days

after the completion and issuance of the tax payment certificates by the customs office.

第十六条

消费税的征收管理，依 照《

中华人民共和国税收征收管理法

》及本条例有关规

定执行。

Article 16

The administration of collection of consumption tax shall be governed by the

relevant provisions of the

Law of the People's Republic of China on the Administration of Tax

Collection

and these Regulations.

第十七条

对外商投资企业和外国 企业征收消费税，按照全国人民代表大会常务委员会的

有关决定执行。

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Article

17

The

collection

of

consumption

tax

from

foreign

investment

enterprises

and

foreign enterprises shall be governed by the resolutions of the Standing Committee of the National

People's Congress.

第十八条

本条例由财政部负责解释，实施细则由财政部制定。

Article 18

The

Ministry

of

Finance

shall

be

responsible

for

the

interpretation

of

these

Regulations and for the formulation of the rules for the implementation of these Regulations.

第十九条

本条例自年月日起施行 。本条例施行前国务院关于征收消费税的有关规定同时

废止。

Article 19

These Regulations shall become effective from January 1, 1994. The relevant

regulations

of

the

State

Council

regarding

the

collection

of

consumption

tax

prior

to

the

promulgation of these Regulations shall be superseded on the same date.

附：

消费税税目税率（税额）表

税

目

一、烟

征收范围

计税单位

税率（税额）