The following is the full text of the draft for comments:
People's Republic of China (PRC) Consumption Tax Law (Draft for Comment)
Article 1 Units and individuals that sell, entrust processing and import taxable consumer goods within the territory of People's Republic of China (PRC) are taxpayers of consumption tax and shall pay consumption tax in accordance with the provisions of this Law.
Article 2 The tax items, tax rates and collection links of consumption tax shall be implemented in accordance with the schedule of consumption tax items and tax rates attached to this Law.
According to the needs of macro-control, the State Council can adjust the consumption tax rate and report it to the NPC Standing Committee for the record.
Article 3 Taxpayers who produce, wholesale or retail taxable consumer goods shall pay consumption tax in accordance with the provisions of this Law.
Taxpayers who fail to sell taxable consumer goods for their own use shall pay consumption tax in accordance with the provisions of this law.
Article 4 Consumption tax shall be assessed by ad valorem, specific tax or a combination of ad valorem and specific tax (hereinafter referred to as compound tax). Calculation formula of tax payable:
Taxable amount calculated by ad valorem tax method = sales amount × proportional tax rate
Taxable amount calculated by specific tax calculation method = sales amount × fixed tax rate.
Taxable amount calculated by the compound tax method = sales × proportional tax rate+sales × fixed tax rate.
Article 5 Taxpayers engaged in taxable consumer goods with different tax rates shall separately account for the sales volume and quantity of taxable consumer goods with different tax rates; If the sales volume and quantity are not accounted separately, or taxable consumer goods with different tax rates are sold as complete sets of consumer goods, the higher tax rate shall apply.
Article 6 Sales amount refers to the consideration for taxpayers to sell taxable consumer goods, including all monetary or non-monetary economic benefits.
Taxable consumer goods sold by taxpayers are sold in RMB. Taxpayers who settle their sales in currencies other than RMB shall convert them into RMB for settlement.
Article 7 Taxable consumer goods for taxpayers' own use but not sold abroad shall be taxed according to the sales price of similar consumer goods sold by taxpayers; If there is no sales price of similar consumer goods, tax shall be calculated according to the composition of taxable value.
The formula for calculating the tax composition of ad valorem taxation is taxable value: composition taxable value = (cost+profit) ÷( 1- proportional tax rate).
The formula for calculating the tax composition of the compound tax method is the tax value: the tax value of the composition = (cost+profit+self-use quantity × fixed tax rate) ÷( 1- proportional tax rate).
Article 8 Taxable consumer goods entrusted for processing shall be taxed according to the sales price of similar consumer goods of the entrusted party; If there is no sales price of similar consumer goods, tax shall be calculated according to the composition of taxable value.
The formula for calculating the tax composition of ad valorem tax is the tax value: the tax value of the composition = (material cost+processing fee) ÷(l- proportional tax rate).
The formula for calculating the tax composition of the compound tax calculation method is the tax value: the tax value of the composition = (material cost+processing fee+entrusted processing quantity × fixed tax rate) ÷( 1- proportional tax rate).
Article 9 Taxable consumer goods imported shall be taxed according to their taxable value.
The formula for calculating the tax composition of ad valorem tax is the tax value: the tax value of the composition = (tariff tax value+tariff) ÷( 1- consumption tax rate).
The formula for calculating the tax composition of the compound tax calculation method is: tax payable: composition tax payable = (duty payable+tariff+import quantity × consumption tax rate) ÷( 1- consumption tax rate).
Article 10 If the taxable value of taxable consumer goods declared by taxpayers is obviously low and does not have reasonable commercial use, the tax authorities and customs have the right to verify the taxable value and quantity.
Article 11 If the consignor continues to produce taxable consumer goods from the taxable consumer goods recovered by the processing commission, the consumption tax paid shall be allowed to be deducted according to the regulations.
Article 12 Where the purchased taxable consumer goods are used for the continuous production of taxable consumer goods, the consumption tax payable under the following circumstances may be deducted according to regulations:
(a) Cutting tobacco to produce cigarettes;
(2) Firecrackers and fireworks are produced;
(3) The club head, shaft and grip are used to produce golf clubs;
(4) Production of wooden disposable chopsticks;
(five) solid wood flooring produced by solid wood flooring production enterprises;
(six) naphtha and fuel oil to produce refined oil;
(7) Gasoline, diesel oil and lubricating oil are used to produce gasoline, diesel oil and lubricating oil respectively;
(eight) the production of beer with beer liquid between enterprises in the group;
(nine) wine production enterprises;
(ten) high-grade cosmetics production of high-grade cosmetics.
Except for items (6), (7) and (8), the above deduction is limited to taxable consumer goods imported or purchased from taxpayers with the same tax items.
Article 13 Taxpayers shall deduct consumption tax with legal and valid vouchers.
Article 14 Taxpayers exporting taxable consumer goods shall be exempted from consumption tax; Unless otherwise stipulated by the State Council.
According to the needs of national economic and social development, the State Council can stipulate the exemption or reduction of consumption tax and report it to the NPC Standing Committee for the record.
Article 15 The consumption tax shall be collected by the tax authorities, and the consumption tax on imported taxable consumer goods shall be collected by the customs entrusted by the tax authorities.
Customs shall share consumption tax information and goods export declaration information with tax authorities.
Measures for levying consumption tax on taxable consumer goods carried by individuals or mailed into China shall be formulated by the State Council.
Article 16 The occurrence time of consumption tax obligation shall be determined in accordance with the following provisions:
(1) When a taxpayer sells taxable consumer goods, the obligation to pay tax occurs on the day when the taxpayer receives the sales amount or obtains the evidence for claiming the sales amount; If the invoice is issued first, it is the day of invoice issuance.
(2) Where the taxable consumer goods are processed on a commission basis, unless the consignee is an individual, the consignee shall collect and remit taxes at the time when the goods are delivered to the consignor, and the duty to pay taxes occurs on the day when the consignor delivers the goods to the consignor.
(3) Taxable consumer goods that are not sold externally for personal use shall be taxed from the date of transfer of the goods.
(4) For imported taxable consumer goods, the time when the tax obligation occurs is the day when it enters the customs territory.
Article 17 The tax payment place of consumption tax shall be determined in accordance with the following provisions:
(1) Taxpayers selling taxable consumer goods and taxable consumer goods for their own use shall, unless otherwise stipulated by the competent departments of finance and taxation of the State Council, declare and pay taxes to the competent tax authorities where the taxpayer's institution is located or where it resides.
(2) Where the processing of taxable consumer goods is entrusted, the trustee shall remit the consumption tax to the competent tax authority where the institution is located, unless the trustee is an individual.
(3) Where taxable consumer goods are imported, tax shall be declared to the customs at the place of declaration.
Article 18 The tax period of consumption tax is 10, 15, 1 month, 1 quarter or half a year respectively. The specific tax payment period of taxpayers shall be determined by the competent tax authorities according to the tax payable of taxpayers; If you can't pay the tax according to the fixed tax period, you can pay the tax according to the time.
A taxpayer whose tax payment period is one month, one quarter or half a year shall declare and pay taxes within 15 days from the date of expiration; If the tax payment period is ten or fifteen days, the tax shall be paid in advance within five days from the date of expiration, and the tax shall be declared and the tax payable for the previous month shall be settled within fifteen days from the first day of the following month.
The tax payment period and tax declaration period of withholding agents shall be implemented in accordance with the provisions of the preceding two paragraphs.
Taxpayers importing taxable consumer goods shall pay taxes within 15 days from the date when the customs issues the special payment letter for import consumption tax.
Nineteenth consumption tax collection and management in accordance with the provisions of this law and the "People's Republic of China (PRC) tax collection and management law".
Twentieth the State Council can implement the pilot reform of consumption tax, adjust the tax items, tax rates and collection links of consumption tax, and report the pilot scheme to the NPC Standing Committee for the record.
Twenty-first tax authorities and development and reform, industry and information technology, public security, ecological environment, transportation, commerce, emergency management, customs, market supervision and other relevant departments. A consumption tax information sharing and work coordination mechanism should be established to strengthen the management of consumption tax collection.
Article 22 the State Council shall formulate implementation regulations in accordance with this Law.
Article 23 This Law shall come into force as of.