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。