(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
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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