Ministry of Finance and State Taxation Administration , PRC Consumption Tax Law (Draft for Comments)

财政部、国家税务总局中华人民共和国消费税法 (征求意见稿)

December 20, 2019 | BY

Susan Mok

Eligible consumption taxpayers are re-defined

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Issued: December 3, 2019

Main contents: Entities and individuals that sell, commission the processing of or import taxable consumer goods in or into the People's Republic of China are payers of consumption tax and shall pay such tax in accordance herewith (Article 1).

A taxpayer that sells taxable consumer goods at the production, wholesale or retail stage shall pay consumption tax in accordance herewith.

A taxpayer shall pay consumption