Consumption tax, Deed tax, Stamp duty

Author: China Legal Publishing House
Publisher:
Publish Date: 2002-10-01
Features: Tax is the main source of national finance, and it is also closely related to various enterprises, public institutions, and the general public. An important feature of tax is its legal nature, meaning that tax types, items, rates, etc., must be clearly stipulated by law.
We have compiled this series of "Common Tax Law Handbooks," collecting relevant national laws, administrative regulations, departmental rules, and related regulatory documents according to tax types such as Value-Added Tax, Business Tax, Import and Export Tax, Corporate Income Tax, Individual Income Tax, Income Tax for Foreign-Invested Enterprises and Foreign Enterprises, Stamp Duty, Agricultural Tax, Deed Tax, Urban Real Estate Tax, and Vehicle and Vessel Use Tax, as well as tax collection and management.
I. Consumption Tax
(1) General
The Provisional Regulations on Consumption Tax of the People's Republic of China (December 13, 1993)
The Detailed Rules for the Implementation of the Provisional Regulations on Consumption Tax of the People's Republic of China (December 25, 1993)
Annotations on the Scope of Consumption Tax Collection (December 27, 1993)
Specific Provisions on Consumption Tax (December 28, 1993)
Supplementary Notice from the State Administration of Taxation on the Annotations on the Scope of Consumption Tax Collection (February 4, 1994)
Correction Notice from the State Administration of Taxation on the Specific Provisions on Consumption Tax (March 22, 1994)
Notice from the State Administration of Taxation on Several Tax Collection Issues of Consumption Tax (May 26, 1994)
Q&A on Consumption Tax (May 21, 1997)
Notice from the State Administration of Taxation on Several Tax Collection Issues of Consumption Tax (May 21, 1997)
(2) Specific Policies on Consumption Tax
Notice from the Ministry of Finance and the State Administration of Taxation on the Exemption or Collection of Consumption Tax on Commercial Inventory Gasoline and Diesel (April 12, 1994)
Reply from the State Administration of Taxation on the Collection of Consumption Tax on CH1010 Mini Van and Related Issues (June 9, 1994)
Notice from the State Administration of Taxation on the Exemption of Consumption Tax on prickly heat powder and talcum powder (June 9, 1994)
Notice from the Ministry of Finance and the State Administration of Taxation on Providing Temporary Tax Reduction for Soap (June 20, 1994)
Reply from the State Administration of Taxation on the Exemption or Collection of Consumption Tax on Commercial Inventory Gasoline and Diesel (August 9, 1994)
Notice from the Ministry of Finance and the State Administration of Taxation on Reducing the Consumption Tax Rate for Gold and Silver Jewelry to 5% (December 16, 1994)
Notice from the Ministry of Finance and the State Administration of Taxation on Issues Related to the Taxable Stage of Gold and Silver Jewelry (December 24, 1994)
Notice from the State Administration of Taxation on the Issuance of the Measures for the Collection of Consumption Tax on Gold and Silver Jewelry (December 26, 1994)
Notice from the State Administration of Taxation on Several Collection and Management Issues of Consumption Tax on Gold and Silver Jewelry (April 6, 1995)
Notice from the State Administration of Taxation on the Collection of Consumption Tax on Taxable Commodities Produced Continuously from Purchased or Commissarily Processed Taxable Commodities (May 19, 1995)
Notice from the Ministry of Finance and the State Administration of Taxation on the Taxation of Deposits for Packaging Materials of Alcoholic Products (June 9, 1995)
Notice from the State Administration of Taxation on Strengthening the Collection and Management of Taxable Commodities Commissarily Processed (June 26, 1995)
Reply from the State Administration of Taxation on the Collection of Consumption Tax on Forged Gold and Silver Jewelry at the Retail Stage (December 23, 1996)
Notice from the State Administration of Taxation on Implementing the Emergency Notice of the State Council on Adjusting the Prices and Tax Policies of Tobacco and Cigarettes (August 6, 1998)
Supplementary Notice from the State Administration of Taxation on Adjusting the Prices and Tax Policies of Tobacco and Cigarettes (September 9, 1998)
Notice from the State Administration of Taxation on the Issuance of the Revised Annotations on the Scope of Consumption Tax Collection for Gasoline and Diesel (November 5, 1998)
Notice from the Ministry of Finance and the State Administration of Taxation on Adjusting the Consumption Tax Rate for Leaded Gasoline (November 30, 1998)
Notice from the Ministry of Finance and the State Administration of Taxation on Adjusting the Consumption Tax Rate for Skin and Hair Care Products (March 16, 1999)
Reply from the State Administration of Taxation on the Collection of Consumption Tax on Gold and Silver Jewelry at the Industrial Stage (August 5, 1999)
Notice from the Ministry of Finance and the State Administration of Taxation on Reducing the Consumption Tax for Low-Pollution Emission Mini Cars (June 7, 2000)
Notice from the State Administration of Taxation on the Measures for the Implementation of the Administrative Measures for the Verification and Management of the Taxable Price of Cigarettes (July 13, 2000)
Notice from the Ministry of Finance and the State Administration of Taxation on Adjusting the Tax Policy for Alcoholic Products (May 11, 2001)
Notice from the Ministry of Finance and the State Administration of Taxation on Adjusting the Tax Policy for Tobacco Products (June 4, 2001)
Notice from the Ministry of Finance and the State Administration of Taxation on Tax Policies Related to Diamonds and the Shanghai Diamond Exchange (November 5, 2001)
Notice from the Ministry of Finance and the State Administration of Taxation on Reducing the Consumption Tax for Audi and Other Mini Cars (December 10, 2001)
Reply from the State Administration of Taxation on the Exemption of Consumption Tax for Cigarette Manufacturers Purchasing Cigarettes for Direct Sales (December 20, 2001)
Reply from the State Administration of Taxation on Issues Related to the Collection of Consumption Tax for Beer (February 22, 2002)
Notice from the General Administration of Customs on the Implementation of Policies Related to the Import of Diamonds and Diamond Jewelry (May 20, 2002)
Notice from the Ministry of Finance and the State Administration of Taxation on Reducing the Consumption Tax for Audi and Other Mini Cars (May 18, 2002)
Notice from the State Administration of Taxation on Issues Related to the Tax Policy for Alcoholic Products (August 26, 2002)
II. Deed Tax
III. Stamp Duty