Consumption tax

Legal authority  (in chronological order)

• Decision of the Standing Committee of the National People's Congress on the Application of VAT, Consumption Tax, and Business Tax Tentative Regulations to foreign investment enterprises and foreign enterprises passed and announced on 29th December 1993 (Repealed on 1st January 2009)
• The PRC Consumption Tax Tentative Regulations, promulgated by the State Council on December 13, 1993 effective from January 1, 1994 (Repealed on 1st January 2009)
• Detailed Implementation Rules of the PRC Consumption Tax Tentative Regulation, issued by the Ministry of Finance on December 25, 1993 effective from January 1, 1994 (Repealed on 1st January 2009)
• The PRC Consumption Tax Tentative Regulations, promulgated by the State Council on November 10, 2009 effective from January 1, 2009
• Detailed Implementation Rules for the PRC Tentative Regulations on Consumption Tax, issued by the Ministry of Finance and State Administration of Taxation on December 15, 2008 effective January 1, 2009 (Chinese)

Scope of activities subject to consumption tax

1. Anyone or work unit produces specified goods within the mainland China; 
2. Anyone or work unit commission others with processing specified goods within the mainland China;
3. Anyone or work unit import specified consumer goods into Mainland China.

For that purpose, specified goods are listed in the table "Tax items and tax rates" below.
Tax items and tax rates