热门站点| 世界资料网 | 专利资料网 | 世界资料网论坛
收藏本站| 设为首页| 首页

中华人民共和国消费税暂行条例(附英文)

作者:法律资料网 时间:2024-07-04 08:15:14  浏览:9362   来源:法律资料网
下载地址: 点击此处下载

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
----------------------------------------------------------------------------------------------------------------------------------
| 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 |
----------------------------------------------------------------------------------------------------------------------------------
续表
----------------------------------------------------------------------------------------------------------------------------------
| 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 |
----------------------------------------------------------------------------------------------------------------------------------

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
------------------------------------------------------------------------


下载地址: 点击此处下载

海关总署关于对原产于尼日尔的进口货物按优惠税率计征关税的通知

海关总署


海关总署关于对原产于尼日尔的进口货物按优惠税率计征关税的通知
海关总署



广东分署,各直属海关:
接对外贸易经济合作部《关于执行我国与尼日尔新签经济贸易合作协定的通知》(〔1998〕外经贸非函字第470号),中国与尼日尔已于1998年5月21日在尼亚美签署了《中华人民共和国和尼日尔共和国政府经济贸易合作协定》,规定两国在贸易方面相互给予最惠国待遇
(有关条款详见附件)。根据上述协定,对原产于尼日尔的进口货物,在协定有效期内按优惠税率计征关税,本通知下达前协定有效期内多征的税款准予退还。

附件:《中华人民共和国和尼日尔共和国政府经济贸易合作协定》有关两国相互给予最惠国待遇的条款(摘录)
第八条 缔约双方同意,对下述物品相互免除关税:
(一)只用于广告和宣传的商品样品;
(二)事后将要运回的博览会和展览会的展览品,包括在展览中展示或示范用的货物、物品;为示范展出的机器或器具所需用的物品和展览者临时展台的建筑材料及装饰材料;
(三)其他根据暂时进口规定进口的货物、物品。
上述商品如在进口国销售,出口方应根据当地法律和法规交纳关税和其他税费。
第十条 本协定自签字之日起临时适用,自缔约双方完成各自法律程序并相互通知之日起生效。
本协定有效期为五年。如缔约任何一方至少在期满前九十天,未以书面形式通知另一方要求终止本协定,则本协定将自动延长一年,并依此法顺延。



1998年7月28日

福州市西湖、左海水域保护管理办法

福建省福州市人民政府


福州市西湖、左海水域保护管理办法

福州市人民政府令第20号


第一条 为加强对西湖、左海水域的保护和管理,改善西湖、左海公园水体水质,美化西湖、左海公园景观,根据有关法律、法规,结合实际情况,制定本办法。
第二条 本办法所称的西湖、左海水域包括:
(一)西湖、左海公园内的水体;
(二)西湖、左海公园周边区域,即北至铜盘路、南至梦山路、东至北后街和湖滨路、西至西二环路;
(三)西湖、左海公园水体的上游内河即芳沁河、铜盘河、梅峰河、屏西河。
第三条 市园林局及其下属的西湖公园管理机构负责西湖公园内水体的保护和管理。
鼓楼区人民政府及左海公园管理机构负责左海公园内水体的保护和管理。
市环境保护行政主管部门负责西湖、左海水域水质的监测及污水排放的监督管理。
市市容环境卫生行政主管部门负责上游内河的保护和管理。
市城市规划行政部门负责西湖、左海水域内建设项目的规划管理。
第四条 市园林局、鼓楼区人民政府应当会同市市容环境卫生行政主管部门、市环境保护行政主管部门编制西湖、左海水域保护总体规划,经市城市规划行政部门审查并报市人民政府批准后向社会公布实施。
未经市人民政府批准,任何单位和个人不得擅自变更西湖、左海水域保护总体规划。
第五条 在西湖、左海水域内新建、改建、扩建建设项目,必须符合西湖、左海水域保护总体规划,执行环境影响评价制度,并按国家基本建设程序办理审批手续。
第六条 芳沁河、铜盘河、梅峰河、屏西河两岸各5米范围为绿化保护带,禁止任何单位和个人进行各项建设。
第七条 西湖、左海公园管理机构应当采取有效措施保持西湖、左海公园水体清洁,使西湖、左海公园水体水质不低于国家规定的景观用水标准。
西湖、左海公园管理机构应当对西湖、左海公园水体进行定期疏浚,保持清淤量和淤积量基本平衡。
第八条 市市容环境卫生行政主管部门应当保证西湖、左海公园引水排污工程正常运行,发挥引水排污工程的调节功能。
第九条 市环境保护行政主管部门应当定期对西湖、左海公园水体的水质进行监测,监 测结果应当及时通知西湖、左海公园管理机构。
第十条 在西湖、左海公园内及沿湖坎5米内,或在西湖、左海公园水体上游内河沿岸10米范围内经批准进行工程施工,施工单位应当在施工前向西湖、左海公园管理机构或市内河行政主管部门报告并采取防护措施,防止建筑渣土、污水污染西湖、左海水域。
工程竣工后,施工单位应当及时清除施工时所修建的临时设施,整理恢复原貌。
第十一条 西湖、左海水域内所有新建、改建、扩建项目必须实施内部截污工程,排放的污水必须纳入城市污水排放系统。
西湖、左海公园内现有单位排放的污水必须通过污水管道接入城市污水处理系统。
西湖、左海公园沿岸区域所有单位和居民的生产、生活污水,必须限期纳入城市污水处理系统。
西湖、左海公园水体上游内河沿岸单位或居民必须采取污水治理措施,排入内河的污水应达到国家颁布的《污水综合排放标准》〈8978-1996〉规定的二级标准。有条件的必须纳入城市污水处理系统。
第十二条 在西湖、左海公园水体上游内河管理范围内禁止下列行为:
(一)倾倒或排放垃圾、渣土、粪便、污水、污物;
(二)漂洗有毒、有害、油污的物品;
(三)圈养猪、牛等家畜。
第十三条 在西湖、左海公园水体内禁止下列行为:
(一)吐痰、丢抛烟蒂、瓜果皮和其他废弃物;
(二)洗澡、游泳;
(三)清洗机动车辆或洗涤残留有毒有害物的容器;
(四)从事经营性养殖活动。
第十四条 在西湖、左海公园水体行驶的船舶应当配备收集垃圾等废弃物的容器。
第十五条 违反本办法第十二条规定的,由市市容环境卫生行政主管部门依照《福州市城市内河管理办法》、《福州市市容和环境卫生管理办法》规定予以处罚。
第十六条 违反本办法第十三条规定的,由西湖、左海公园管理机构依照《福州市城市公园管理办法》规定处罚。
第十七条 违反本办法其它规定的行为,由有关行政主管部门分别依照规划、环境保护、市容环卫、城市公园等法律法规予以处罚。
第十八条 西湖、左海公园其它管理规定依照《福州市城市公园管理办法》执行。
第十九条 本办法自公布之日起施行。



版权声明:所有资料均为作者提供或网友推荐收集整理而来,仅供爱好者学习和研究使用,版权归原作者所有。
如本站内容有侵犯您的合法权益,请和我们取得联系,我们将立即改正或删除。
京ICP备14017250号-1