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- For taxable consumer goods for sales, it means the sales amountof the goods. 一、销售应税消费品的，为应税消费品的销售数量。
- Imported taxable consumer goods shall be subject to tax upon import declaration. 进口的应税消费品，于报关进口时纳税。
- Taxable consumer goods produced by the taxpayer shall be subject to tax upon sales. 纳税人生产的应税消费品，于销售时纳税。
- For taxable consumer goods sub-contracted for processing, the tax shall be collected and paid by the sub-contractor upon delivery to the contractor. 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。
- For importing taxable consumer goods, it means the amount of goodson which the Customs imposes import duty. 四、进口的应税消费品，为海关核定的应税消费品进口征税数量。
- For taxable consumer goods commissioned for processing, it meansthe amount of goods the taxpayer recovers. 三、委托加工应税消费品的，为纳税人收回的应税消费品数量。
- For taxable consumer goods sold directly after consigned processing,no collection of consumption taxes shall be made. 委托加工的应税消费品直接出售的，不再征收消费税。
- For taxable consumer goods produced for self-use, it means theamount of the goods delivered for use. 二、自产自用应税消费品的，为应税消费品的移送使用数量。
- Taxable consumer goods sub-contracted for processing shall be assessed according to the selling price of similar consumer goods of the sub-contractor. 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；
- The measures for exemption of exported taxable consumer goods shall be regulated by the State Administration for Taxation. 出口应税消费品的免税办法，由国家税务总局规定。
- For taxpayers exporting taxable consumer goods, the Consumption Tax shall be exempt, except as otherwise determined by the State Council. 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。
- Consumption Tax on taxable consumer goods brought or mailed into China by individuals shall be levied together with Customs Duty. 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。
- 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. 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。
- 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. 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。
- 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. 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。
- If no such separate assessments are made or if different taxable consumer goods of different tax rates are marketed in packages, a higher rate shall be applied. 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。
- 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. 纳税人应税消费品的计税价格明显偏低又无正当理由的，由主管税务机关核走其计税价格。
- 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. 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。
- 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. 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。
- 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. 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。
- 今日热词
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- 深远海浮式风电平台 - deep-sea floating wind power platform
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- 京雄高速公路 - Beijing-Xiongan expressway
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- 农业及相关产业增加值 - the added value of agriculture and related industries
