Implementing Rules for the PRC Tentative Regulations on Consumption Tax (Revised)

中华人民共和国消费税暂行条例实施细则 (修正)

“Sale” and “for consideration” defined for consumption tax purposes.

(Issued by the Ministry of Finance and State Administration of Taxation on December 15 2008 and effective as of January 1 2009.)

(财政部、国家税务总局於二零零八年十二月十五日发布,自二零零九年一月一日起施行。)

Order of the MOF and SAT No.51

财政部、国家税务总局第51号令

Article

第一条　根据《中华人民共和国消费税暂行条例》（以下简称条例），制定本细则。