PRC Tentative Regulations on Consumption Tax (Revised)

中华人民共和国消费税暂行条例 (修订)

According to the revised Regulations, the amount of consumption tax payable may be calculated ad valorem, at a flat rate or by a combination of the two.

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(Promulgated by the State Council on November 10 2008 and effective as of January 1 2009.)

（国务院于二零零八年十一月十日公布，自二零零九年一月一日起施行。）

Order of the State Council No.539

国务院令第539号

Article 1: Work units and individuals in the

第一条 在中华人民共和国境内生产、委托加工和进口本条例规定的消费品的单位和个人，以及国务院确定的销售本条例规定的消费品的其他单位和个人，为消费税的纳税人，应当依照本条例缴纳消费税。