State Administration of Taxation, Questions Relevant to Calculation and Collection of Consumption Tax on Beer Official Reply

Issued: February 22 2002

Main contents: The Reply stipulates that the standard for determining the amount of consumption tax on beer should be based on the selling price to non-affiliated enterprises.
Related legislation: PRC, Administration of Tax Collection Law (Revised in April 2001), Apr 28 2001, CLP 2001 No.5 p12 & CLP 1995 No.3 p12 and Adjustment of the Consumption Tax Policy on Alcoholic Products Circular, May 11 2001, CLP 2001 No.6 p13