中华人民共和国消费税暂行条例(附英文)
国务院
中华人民共和国消费税暂行条例(附英文)
1993年12月13日，国务院
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(以下简称应税消费品)的单位和个人，为消费税的纳税义务人(以下简称纳税人)，应当依照本条例缴纳消费税。
第二条 消费税的税目、税率(税额)，依照本条例所附的《消费税税目税率(税额)表》执行。
消费税税目、税率(税额)的调整，由国务院决定。
第三条 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。
第四条 纳税人生产的应税消费品，于销售时纳税。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。
委托加工的应税消费品，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。
进口的应税消费品，于报关进口时纳税。
第五条 消费税实行从价定率或者从量定额的办法计算应纳税额。应纳税额计算公式：
实行从价定率办法计算的应纳税额＝销售额×税率
实行从量定额办法计算的应纳税额＝销售数量×单位税额
纳税人销售的应税消费品，以外汇计算销售额的，应当按外汇市场价格折合成人民币计算应纳税额。
第六条 本条例第五条规定的销售额，为纳税人销售应税消费品向购买方收取的全部价款和价外费用。
第七条 纳税人自产自用的应税消费品，依照本条例第四条第一款规定应当纳税的，按照纳税人生产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。组成计税价格计算公式：
组成计税价格＝(成本＋利润)÷(1--消费税税率)
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。组成计税价格计算公式：
组成计税价格＝(材料成本＋加工费)÷(1--消费税税率)
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)
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。
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。
第十二条 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。
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。
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。
第十五条 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。
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。
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。
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。
第十九条 本条例自一九九四年一月一日起施行。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。
附：消费税税目税率(税额)表
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| 项 目 征收范围 计税单位 税率（税额） | 税 目 征收范围 计税单位 税率（税额） |
|--------------------------------------------------------------|--------------------------------------------------------------│
| 一、烟 | （毫升） |
| 1．甲类卷烟 包括各种 45％ | 气缸容量 5％ |
| 进口卷烟 | 在1000 |
| 2．乙类卷烟 40％ | 毫升—— |
| 3．雪茄烟 40％ | 2200 |
| 4．烟丝 30％ | 毫升的 |
| 二、酒及酒精 | （含1000 |
| 1．粮食白酒 25％ | 毫升） |
| 2．薯类白酒 15％ | 气缸容量 |
| 3．黄酒 吨 240元 | 在1000 |
| 4．啤酒 吨 220元 | 毫升以 3％ |
| 5．其他酒 10％ | 下的 |
| 6．酒精 5％ | 2．越野车（四 5％ |
| 三、化妆品 包括成套 30％ | 轮驱动） |
| 化妆品 | 气缸容 |
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续表
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| 项 目 征收范围 计税单位 税率（税额） | 税 目 征收范围 计税单位 税率（税额） |
|--------------------------------------------------------------|--------------------------------------------------------------│
| 四、护肤护发 17％ | 量在2400 |
| 品 | 毫升 |
| 五、贵重首饰 包括各种 10％ | 以上的 |
| 及珠宝玉 金、银、 | （含2400 |
| 石 珠宝首饰 | 毫升） |
| 及珠宝玉 | 气缸容量 3％ |
| 石 | 在2400 |
| 六、鞭炮、焰 15％ | 毫升以 |
| 火 | 以的 |
| 七、汽油 升 0．2元 | 3．小客车 22座以 |
| 八、柴油 升 0．1元 | （面包车） 下 |
| 九、汽车轮胎 10％ | 气缸容量 5％ |
| 十、摩托车 10％ | 在2000 |
| 十一、小汽车 | 毫升以 |
| 1．小轿车 | 上的 |
| 气缸容量 8％ | （含 |
| （排气量 | 2000 |
| ，下同） | 毫升） |
| 在2200 | 气缸容量 3％ |
| 毫升以 | 在2000 |
| 上的（含 | 毫升以 |
| 2200 | 下的 |
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PROVISIONAL REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ONCONSUMPTION TAX
(State Council: 13 December 1993)
Whole Doc.
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 taxpayers 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 determined in accordance with the
Tax Rates (Tax Amounts) Table> 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 dealing 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 taxpayer 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-contractor 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 payable for Consumption Tax shall follow
either the rate on value or the amount on volume method. The formulas for
computing the tax payable are as follows:
The tax payable computed 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 prevailing in the foreign
exchange market.
Article 6
The "sales amount" as stipulated 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 justification, the taxable value shall
be determined by the competent tax authorities.
Article 11
For taxpayers exporting taxable consumer goods, the Consumption Tax
shall be exempt, except as otherwise determined by the State Council. The
measures for exemption of exported taxable consumer goods shall be
regulated by the State Administration for Taxation.
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 levied together with Customs Duty. The
detailed measures shall be formulated by the Tariff 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 Standing Committee of the National People's Congress.
Article 18
The Ministry of Finance shall be responsible for the interpretation
of these Regulations and for the formulation of the Detailed Rules and
Regulations for the Implementation 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 promulgation of these Regulations shall be
repealed 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
------------------------------------------------------------------------
中华人民共和国和尼泊尔发表联合声明
中国 尼泊尔
中华人民共和国和尼泊尔发表联合声明（全文）
2012年1月14日，中国和尼泊尔在加德满都发表《中华人民共和国和尼泊尔联合声明》。联合声明全文如下：
中华人民共和国和尼泊尔联合声明
(2012年1月14日，尼泊尔加德满都)
应尼泊尔总理巴布拉姆·巴特拉伊邀请，中华人民共和国国务院总理温家宝于2012年1月14日对尼泊尔进行了正式访问。
访问期间，温家宝总理会见了尼泊尔总统拉姆·巴兰·亚达夫，同巴特拉伊总理举行了会谈。两国领导人在友好诚挚的气氛中，就双边关系及共同关心的国际和地区问题深入交换意见，达成广泛共识。
一、双方回顾了久经考验的中尼友好关系，满意地指出，1955年建交以来，中尼关系始终持续、稳定、健康发展。两国关系的特点是平等相待、和睦共处、世代友好、全面合作。
双方一致认为，中尼关系对两国都具有重要意义。不断巩固和深化中尼友好合作，符合两国和两国人民的根本利益，有利于本地区乃至世界的和平、稳定与发展。双方决定，在和平共处五项原则基础上，进一步发展中尼世代友好的全面合作伙伴关系。
二、双方重申，相互尊重独立、主权和领土完整，相互尊重彼此根据本国国情选择的社会制度和发展道路，相互尊重和理解彼此主要关切和核心利益。双方遵循联合国宪章、和平共处五项原则、不结盟和互不干涉内政的原则，在平等互利基础上发展友好交流与合作。双方同意分享发展经验和先进技术，加强全方位合作，以实现共同发展和繁荣。
双方认为，高层交往对双边关系发展具有特殊重要意义。双方将保持高层互访势头，并利用多边场合举行两国领导人会晤。双方将充分发挥外交磋商、经贸联委会等机制的作用。双方同意建立外长磋商机制。
三、尼方重申，世界上只有一个中国，中华人民共和国政府是代表全中国的唯一合法政府，台湾和西藏是中国领土不可分割的一部分。尼方坚定支持中方为维护国家主权、统一和领土完整所作的努力，不允许任何势力利用尼领土从事任何反华分裂活动。中方高度赞赏尼方立场。
中方重申，将继续坚定奉行不干涉别国内政原则，坚定支持尼泊尔为维护独立、主权、领土完整、国家统一和稳定所作的努力。作为亲密邻邦，中方对尼泊尔和平进程取得的进展感到高兴，衷心希望尼实现和平、稳定和繁荣，早日制定新宪法。尼方高度赞赏友好邻邦中国在尼历史转型时刻所表达的善意。
四、双方同意，在平等互利的基础上，进一步加强在社会经济发展、贸易、旅游、水电和交通基础设施建设等领域的合作。
尼方衷心感谢中方多年来为尼经济社会发展提供的宝贵援助，表示尼泊尔正处于转型期，期待中方继续提供支持。中方表示，中国政府将继续在力所能及的范围内向尼泊尔经济社会发展提供帮助。中方同意加快实施加德满都环路改造、塔托巴尼旱港等发展项目。
应尼方请求，中方同意增加对尼经济技术援助，用于基础设施建设等项目。双方签署了《中尼经济技术合作协定》。
双方同意加强合作，确保中方提供优惠贷款建设的上崔树里水电站项目的顺利实施。尼方欢迎中国参与尼博克拉国际机场建设，中方对此持积极态度。
双方对中尼第二条陆路通道沙拉公路正式开通表示祝贺。双方同意，发挥两国地理相邻的优势，进一步加强互联互通，特别是改善中尼间陆路交通基础设施，为加强双方交流合作和经贸往来提供更多便利。双方认为，中国西藏自治区和尼泊尔应充分发掘潜力、发挥各自优势，加强边民往来，促进贸易和旅游，扩大物资和服务流通，拓展互利合作。
中方表示，鼓励和支持有实力、信誉好的中资企业赴尼投资兴业，并为双方商定的合作项目提供包括优惠性质贷款在内的融资支持。尼方对此表示赞赏和欢迎。访问期间，中国进出口银行与尼泊尔财政部签署了关于贷款合作机制的备忘录。双方同意继续就商签《投资促进和保护协定》保持沟通。
五、双方认为，加强边境管理和利用符合双方共同利益，双方同意共同努力，营造一条和平、安宁、友好、合作的边界。双方签署了《中尼边境口岸及其管理制度协定》和《中尼边民过界放牧协定》。
双方积极评价中国公安部与尼泊尔内政部门开展的合作，愿完善两国执法机构的会晤制度，深化在边境管控、执法能力建设等领域的合作，维护中尼边境地区的和平与稳定。
六、双方对近年来两国人文领域的交往势头感到满意。双方宣布2012年为“中尼友好交流年”，同意进一步促进两国在文化、教育、青年、媒体、智库、学者、友好团体等领域的交流与合作。
双方签署了《中尼文化合作协定》，同意进一步加强中尼文化交流与合作。双方认为，中方在尼泊尔定期举办“中国节”，对两国文化交流起到了良好的促进作用，同意继续举办上述活动。双方还将邀请文化、艺术团组互访。
双方注意到，自2009年建立青年交流机制以来，两国青年代表团已实现互访，双方对此感到满意。双方同意将两国青年交流互访团规模从30人增加到50人。中方将于2012年邀请100名尼泊尔青年访华。中方将继续向尼方提供政府奖学金名额，欢迎尼泊尔学生通过其他渠道和项目来华深造。
双方同意，进一步扩大中尼旅游合作，支持对方在本国开展宣传推广活动。
七、双方认为，中尼在应对国际金融危机、能源和粮食安全以及其他关系到发展中国家诉求的重大国际问题上立场相同或相近。双方同意，继续就此保持密切协调与配合，维护中尼两国和广大发展中国家的共同利益。
双方积极看待并支持对方参与区域合作进程，同意加强在各个地区合作机制中的协调与合作。
八、双方认为，温家宝总理对尼泊尔的正式访问标志着中尼关系提升到新水平，是两国友好合作史上的重要里程碑。中方对尼泊尔政府和人民给予的热情友好接待表示感谢。
温家宝总理诚挚邀请巴布拉姆·巴特拉伊总理在双方方便的时候正式访问中国。巴布拉姆·巴特拉伊总理愉快地接受了邀请。