Consumption Tax shall be collected by the tax authorities.Consumption Tax on the importation of taxable consumer goods shall be collected by the customs office on behalf of the tax authorities.
消费税由税务机关征收，进口的应税消费品的消费税由海关代征。
Imported taxable consumer goods shall be subject to tax upon import declaration.
进口的应税消费品，于报关进口时纳税。
Taxable consumer goods produced by the taxpayer shall be subject to tax upon sales.
纳税人生产的应税消费品，于销售时纳税。
For taxpayers exporting taxable consumer goods, the Consumption Tax shall be exempt, except as otherwise determined by the State Council.
对纳税人出口应税消费品，免征消费税;国务院另有规定的除外。
Consumption Tax on taxable consumer goods brought or mailed into China by individuals shall be levied together with Customs Duty.
个人携带或者邮寄进境的应税消费品的消费税，连同关税一并计征。
Discussion on Deduction from the Paid Taxes of Excisable Consumable
关于应税消费品已纳税额扣除问题的探讨
Some Problems of Tax Accounting about Self-produced and Self-used Taxable Consumer Goods;
自产自用应税消费品业务中的流转税会计问题
For taxable consumer goods, sub-contracted for processing used by the contractor for the continuous production of taxable consumer goods, the tax paid can be credited in accordance with the regulations.
委托加工的应税消费品，委托方用于连续生产应税消费品的，所纳税款准予按规定抵扣。
For taxable consumer goods sub-contracted for processing, the Consumption Tax due shall be paid to the local competent tax authorities where the sub-contractors are located.
委托加工的应税消费品，由受托方向所在地主管税务机关解缴消费税税款。
The measures for exemption of exported taxable consumer goods shall be regulated by the State Administration for Taxation.
出口应税消费品的免税办法，由国家税务总局规定。
Taxable consumer goods sub-contracted for processing shall be assessed according to the selling price of similar consumer goods of the sub-contractor.
委托加工的应税消费品，按照受托方的同类消费品的销售价格计算纳税；
Where the taxable value of the taxable consumer goods of the taxpayer is obviously low and without proper justification, the taxable value shall be determined by the competent tax authorities.
纳税人应税消费品的计税价格明显偏低又无正当理由的，由主管税务机关核走其计税价格。
For imported taxable consumer goods, the tax shall be reported and paid by the importers or their agents to the customs offices where the imports are declared.
进口的应税消费品，由进口人或者其代理人向报关地海关申报纳税。
For taxable consumer goods sub-contracted for processing, the tax shall be collected and paid by the sub-contractor upon delivery to the contractor.
委托加工的应税消费品，由受托方在向委托方交货时代收代缴税款。
Taxpayers importing taxable consumer goods shall pay tax within seven days after the completion and issuance of the tax payment certificates by the customs office.
纳税人进口应税消费品，应当自海关填发税款缴纳证的次日起七日内缴纳税款。
The "sales amount"as stipulated in article 5 of these Regulations shall be the total consideration and other charges receivable from the buyer for the taxable consumer goods sold by the taxpayer.
本条例第五条规定的销售额，为纳税人销售应税消费品向购买方收取的全部价款和价外费用。
For taxable consumer goods Whose tax payable shall be calculated according to the amount on volume method, the conversion standard of the measurement units shall be as follows:
实行从量定额办法计算应纳税额的应税消费品，计量单位的换算标准如下：
For taxable consumer goods sold by taxpayers where the sales amounts are computed in foreign currencies, the taxable amounts shall be converted into Renminbi according to the exchange rates prevailing in the foreign exchange market.
纳税人销售的应税消费品，以外汇计算销售额的，应当按外汇市场价格折合成人民市计算应纳税额。