Ministry of Finance and State Administration of Taxation, Implementing Rules for the PRC Tentative Regulations on Consumption Tax (Revised)

财政部、国家税务总局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.

1 minute read February 09, 2009 at 11:58 PM

clpstaff and clp articles

Issued: December 15 2008

Effective: January 1 2009

Main Contents: For the purposes of the first paragraph of Article 4 of the PRC Tentative Regulations on Consumption Tax, the term “sale” means the transfer of ownership of taxable consumer goods for consideration.

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