国务院


中华人民共和国消费税暂行条例(附英文)

1993年12月13日，国务院

第一条 在中华人民共和国境内生产、委托加工和进口本条例规定的消费品(以下简称应税消费品)的单位和个人，为消费税的纳税义务人(以下简称纳税人)，应当依照本条例缴纳消费税。
第二条 消费税的税目、税率(税额)，依照本条例所附的《消费税税目税率(税额)表》执行。
消费税税目、税率(税额)的调整，由国务院决定。
第三条 纳税人兼营不同税率的应税消费品，应当分别核算不同税率应税消费品的销售额、销售数量。未分别核算销售额、销售数量，或者将不同税率的应税消费品组成成套消费品销售的，从高适用税率。
第四条 纳税人生产的应税消费品，于销售时纳税。纳税人自产自用的应税消费品，用于连续生产应税消费品的，不纳税；用于其他方面的，于移送使用时纳税。
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。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。
进口的应税消费品，于报关进口时纳税。
第五条 消费税实行从价定率或者从量定额的办法计算应纳税额。应纳税额计算公式：
实行从价定率办法计算的应纳税额＝销售额×税率
实行从量定额办法计算的应纳税额＝销售数量×单位税额


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币计算应纳税额。
第六条 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。
第七条 纳税人自产自用的应税消费品，依照本条例第四条第一款规定应当纳税的，按照纳税人生产的同类消费品的销售价格计算纳税；没有同类消费品销售价格的，按照组成计税价格计算纳税。组成计税价格计算公式：
组成计税价格＝(成本＋利润)÷(1--消费税税率)
第八条 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；没有同类消费品销售价格的，按照组成计税价格计算纳税。组成计税价格计算公式：
组成计税价格＝(材料成本＋加工费)÷(1--消费税税率)
第九条 进口的应税消费品，实行从价定率办法计算应纳税额的，按照组成计税价格计算纳税。组成计税价格计算公式：
组成计税价格＝(关税完税价格＋关税)÷(1--消费税税率)
第十条 纳税人应税消费品的计税价格明显偏低又无正当理由的，由主管税务机关核定其计税价格。
第十一条 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。出口应税消费品的免税办法，由国家税务总局规定。
第十二条 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。
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。具体办法由国务院关税税则委员会会同有关部门制定。
第十三条 纳税人销售的应税消费品，以及自产自用的应税消费品，除国家另有规定的外，应当向纳税人核算地主管税务机关申报纳税。
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。
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。
第十四条 消费税的纳税期限分别为一日、三日、五日、十日、十五日或者一个月。纳税人的具体纳税期限，由主管税务机关根据纳税人应纳税额的大小分别核定；不能按照固定期限纳税的，可以按次纳税。
纳税人以一个月为一期纳税的，自期满之日起十日内申报纳税；以一日、三日、五日、十日或者十五日为一期纳税的，自期满之日起五日内预缴税款，于次月一日起十日内申报纳税并结清上月应纳税款。
第十五条 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。
第十六条 消费税的征收管理，依照《中华人民共和国税收征收管理法》及本条例有关规定执行。
第十七条 对外商投资企业和外国企业征收消费税，按照全国人民代表大会常务委员会的有关决定执行。
第十八条 本条例由财政部负责解释，实施细则由财政部制定。
第十九条 本条例自一九九四年一月一日起施行。本条例施行前国务院关于征收消费税的有关规定同时废止。

附：消费税税目税率(税额)表
----------------------------------------------------------------------------------------------------------------------------------
| 项 目 征收范围 计税单位 税率（税额） | 税 目 征收范围 计税单位 税率（税额） |
|--------------------------------------------------------------|--------------------------------------------------------------│
| 一、烟 | （毫升） |
| 1．甲类卷烟 包括各种 45％ | 气缸容量 5％ |
| 进口卷烟 | 在1000 |
| 2．乙类卷烟 40％ | 毫升—— |
| 3．雪茄烟 40％ | 2200 |
| 4．烟丝 30％ | 毫升的 |
| 二、酒及酒精 | （含1000 |
| 1．粮食白酒 25％ | 毫升） |
| 2．薯类白酒 15％ | 气缸容量 |
| 3．黄酒 吨 240元 | 在1000 |
| 4．啤酒 吨 220元 | 毫升以 3％ |
| 5．其他酒 10％ | 下的 |
| 6．酒精 5％ | 2．越野车（四 5％ |
| 三、化妆品 包括成套 30％ | 轮驱动） |
| 化妆品 | 气缸容 |
----------------------------------------------------------------------------------------------------------------------------------
续表
----------------------------------------------------------------------------------------------------------------------------------
| 项 目 征收范围 计税单位 税率（税额） | 税 目 征收范围 计税单位 税率（税额） |
|--------------------------------------------------------------|--------------------------------------------------------------│
| 四、护肤护发 17％ | 量在2400 |
| 品 | 毫升 |
| 五、贵重首饰 包括各种 10％ | 以上的 |
| 及珠宝玉 金、银、 | （含2400 |
| 石 珠宝首饰 | 毫升） |
| 及珠宝玉 | 气缸容量 3％ |
| 石 | 在2400 |
| 六、鞭炮、焰 15％ | 毫升以 |
| 火 | 以的 |
| 七、汽油 升 0．2元 | 3．小客车 22座以 |
| 八、柴油 升 0．1元 | （面包车） 下 |
| 九、汽车轮胎 10％ | 气缸容量 5％ |
| 十、摩托车 10％ | 在2000 |
| 十一、小汽车 | 毫升以 |
| 1．小轿车 | 上的 |
| 气缸容量 8％ | （含 |
| （排气量 | 2000 |
| ，下同） | 毫升） |
| 在2200 | 气缸容量 3％ |
| 毫升以 | 在2000 |
| 上的（含 | 毫升以 |
| 2200 | 下的 |
----------------------------------------------------------------------------------------------------------------------------------

PROVISIONAL REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ONCONSUMPTION TAX

(State Council: 13 December 1993)

Whole Doc.
Article 1
All units and individuals engaged in the production, subcontracting
for processing or the importation of consumer goods prescribed by these
Regulations (hereinafter referred to as 'taxable consumer goods') within
the territory of the People's Republic of China are taxpayers of
Consumption Tax (hereinafter referred to as 'taxpayers') and shall pay
Consumption Tax in accordance with these Regulations.
Article 2
The taxable items, tax rates (tax amounts) of Consumption Tax shall
be determined in accordance with the Tax Rates (Tax Amounts) Table> attached to these Regulations.
Any adjustments to the Consumption Tax taxable items, tax rates (tax
amounts) shall be determined by the State Council.
Article 3
For taxpayers dealing in taxable consumer goods with different tax
rates, the sales amounts and sales volumes for the taxable consumer goods
shall be accounted for separately. If the sales amounts and sales volumes
have not been accounted for separately or if the taxable consumer goods
with different tax rates are combined into a whole set of consumer goods
for sales, the higher tax rate shall apply.
Article 4
Taxable consumer goods produced by the taxpayer shall be subject to
tax upon sales. For self-produced taxable consumer goods for the
taxpayer's own use in the continuous production of taxable consumer goods,
no tax shall be assessed; tax shall be assessed when the goods are
transferred for other use.
For taxable consumer goods sub-contracted for processing, the tax
shall be collected and paid by the sub-contractor upon delivery to the
contractor. 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.
Imported taxable consumer goods shall be subject to tax upon import
declaration.
Article 5
The computation of tax payable for Consumption Tax shall follow
either the rate on value or the amount on volume method. The formulas for
computing the tax payable are as follows:
The tax payable computed under the rate on value method
= Sales amount x Tax rate.
The tax payable computed under the amount on volume method
= Sales volume x Tax amount per unit.
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.
Article 6
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.
Article 7
Self-produced taxable consumer goods for the taxpayer's own use that
shall be subject to tax in accordance with the stipulations of the first
paragraph in Article 4 of these Regulations shall be assessed according to
the selling price of similar consumer goods produced by the taxpayer. If
the selling price of similar consumer goods is not available, the tax
shall be assessed according to the composite assessable value. The
formula for computing the composite assessable value is as follows:
(Cost + profit)
Composite assessable value = --------------------------
(1-Consumption Tax rate)
Article 8
Taxable consumer goods sub-contracted for processing shall be
assessed according to the selling price of similar consumer goods of the
sub-contractor. If the selling price of similar consumer goods is not
available, the tax shall be assessed according to the composite assessable
value. The formula for computing the composite assessable value is as
follows:
(Cost of material + Processing fee)
Composite assessable value = -------------------------------------
(1 - Consumption Tax rate)
Article 9
Imported taxable consumer goods which adopt the rate on value method
in computing the tax payable shall be assessed according to the composite
assessable value. The formula for computing the composite assessable value
is as follows:
customs dutiable value + Customs Duty
Composite assessable value = --------------------------------------
(1 - Consumption Tax rate)
Article 10
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.
Article 11
For taxpayers exporting taxable consumer goods, the Consumption Tax
shall be exempt, except as otherwise determined by the State Council. The
measures for exemption of exported taxable consumer goods shall be
regulated by the State Administration for Taxation.
Article 12
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.
Consumption Tax on taxable consumer goods brought or mailed into
China by individuals shall be levied together with Customs Duty. The
detailed measures shall be formulated by the Tariff Policy Committee of
the State Council together with the relevant departments.
Article 13
Taxpayers selling taxable consumer goods and self-producing taxable
consumer goods for their own use, except otherwise as determined by the
State, shall report and pay tax to the local competent tax authorities
governing the taxpayers.
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.
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.
Article 14
The Consumption Tax assessable period shall be one day, three days,
five days, ten days, fifteen days or one month. The actual assessable
periods of the taxpayers shall be separately determined by the competent
tax authorities according to the magnitude of the tax payable of the
taxpayers; tax that cannot be assessed in regular periods can be assessed
on a transaction-by-transaction basis.
Taxpayers that adopt one month as an assessable period shall report
and pay tax within ten days following the end of the period. If an
assessable period of one day, three days, five days, ten days or fifteen
days is adopted, the tax shall be prepaid within five days following the
end of the period, and a monthly return shall be filed with any balance of
tax due settled within ten days from the first day of the following month.
Article 15
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.
Article 16
The collection and administration of Consumption Tax shall be
conducted in accordance with the relevant regulations of the (Law of the
People's Republic of China on Tax Collection an Administration) and these
Regulations.
Article 17
The collection of Consumption Tax from foreign investment enterprises
and foreign enterprises shall be conducted in accordance with the
resolutions of the Standing Committee of the National People's Congress.
Article 18
The Ministry of Finance shall be responsible for the interpretation
of these Regulations and for the formulation of the Detailed Rules and
Regulations for the Implementation of these Regulations.
Article 19
These Regulations shall come into effect from January 1, 1994. The
relevant regulations of the State Council regarding the collection of
Consumption Tax prior to the promulgation of these Regulations shall be
repealed on the same date.

CONSUMPTION TAXABLE ITEMS AND TAX RATES (TAX AMOUNTS) TABLE

------------------------------------------------------------------------
Taxable Items Scope of charge Tax Unit Tax Rate/Amount
------------------------------------------------------------------------
I. Tobacco
1. Grade A cigarettes Including Imported 45%
cigarettes
2. Grade B cigarettes 40%
3. Cigars 40%
4. Cut tobacco 30%
II. Alcoholic drinks and
alcohol
1. White spirits made from
cereal 25%
2. White spirits made from 15%
potatoes
3. Yellow spirits ton 240 yuan
4. Beer ton 220 yuan
5. Other alcoholic drinks 10%
6. Alcohol 5%
III. Cosmetics Including cosmetics sets 30%
IV. Skin-care and hair-care
products 17%
V. Precious jewelry and Including all kinds of
precious jade and gold, silver, jewelry, and 10%
stones precious stone ornaments
VI. Firecrackers and fire-works 15%
VII. Gasoline litre 0.2 yuan
VIII. Diesel oil litre 0.1 yuan
IX. Motor vehicle tyres 10%
X. Motorcycles

XI. Motor cars 8%
1. Those with a cylinder 8%
capacity (i. e. emission
capacity) of more than
2200ml (including
2200ml)
Those with a cylinder 5%
capacity of between
1000-2200ml
(including 1000ml)
Those with a cylinder 3%
capacity of less than
1000ml
2. Cross-country vehicles
(four-wheel drive)
Those with a cylinder 5%
capacity of more than
2400ml (including
2400ml)
Those with a cylinder 3%
capacity of less than
2400ml
3. Minibuses and vans less than 22 seats
Those with a cylinder
capacity of more than 5%
2000ml (including
2000ml)
Those with a cylinder 3%
capacity of less than
2000ml
------------------------------------------------------------------------

宿迁市非公办教育机构教师队伍管理办法

江苏省宿迁市人民政府办公室


宿政办发〔2003〕138号


市政府办公室关于印发宿迁市非公办教育机构教师队伍管理办法的通知

各县、区人民政府，市各委、办、局，市各直属单位：
　　《宿迁市非公办教育机构教师队伍管理办法》已经市人民政府同意，现印发给你们，请认真贯彻执行。



二○○三年十一月十四日


宿迁市非公办教育机构教师队伍管理办法

　　为加强全市教师队伍建设，推动教育事业健康发展，根据《教育法》、《教师法》、《民办教育促进法》和《江苏省教师队伍管理暂行办法》以及有关规定，结合我市实际，制定本管理办法。

　　第一章 总 则

　　第一条 非公办教育机构的教师队伍管理由各级教育行政部门和所在教育机构分工负责。
　　第二条 市、县（区）教育行政部门要设立教育人才服务中心，在同级人才服务中心的业务指导下，依据省、市有关政策规定，独立开展工作，负责办理教师人事代理、准入、流动、培训等业务；教育机构负责教师聘用、教育管理、考核奖惩等工作。

　　第二章 资格准入

　　第三条 各类非公办教育机构聘用的教师必须具备《教师资格条例》规定的相应教师资格。
　　第四条 各类非公办教育机构聘用的教师，必须在上岗前携带教师资格证书、与原工作单位解除聘用关系的证明、身份证和新签聘用合同等材料到当地教育人才服务中心办理有关手续。

　　第三章 聘 用

　　第五条 各级教育人才服务中心要举办教育人才市场，通过定期开展各类教育人才招聘活动，为非公办教育机构与教师之间的双向选择创造条件。
　　第六条 所有非公办教育机构要按照国家和省、市有关规定，实行教师聘用合同制，与受聘教师订立聘用合同，并经教育人才服务中心鉴证。
　　第七条 聘用合同应当以书面形式订立，并包括下列内容：
　　（1）试用时间，聘用期限；
　　（2）工作内容和工作条件；
　　（3）劳动报酬和社会保险及相关福利待遇标准；
　　（4）工作纪律；
　　（5）变更、终止、解除聘用合同的条件；
　　（6）违反聘用合同应承担的责任；
　　（7）双方约定的其它事项。
　　第八条 聘用双方发生争议的，应协商解决；协商不成的，可向当地教育行政部门申请调解；调解不成的，可向当地仲裁机构申请仲裁，也可直接向当地人民法院提起诉讼。
　　第九条 非公办教育机构聘用教师时，不得有下列行为：
　　（1）聘用擅自离岗离职的人员；
　　（2）聘用因违法、违规被取消教师资格的人员；
　　（3）以任何名义向应聘者收取费用；
　　（4）法律、法规禁止的其他行为。

　　第四章 人事关系管理

　　第十条 实行聘用教师人事代理制度，各类非公办教育机构所聘用的教师，均须到当地教育人才服务中心办理人事代理、合同鉴证等有关手续。
　　第十一条 教师由公办教育机构到非公办教育机构任教的，必须在每年6月底前向所在教育机构和当地教育行政部门提出书面申请，所在教育机构和当地教育行政部门要在当年7月底前予以答复。
　　教师在非公办教育机构之间流动或解除与非公办教育机构聘用合同的，必须在每年6月底前向所在教育机构提出书面申请，所在教育机构要在当年7月底前予以答复，并将结果报当地教育行政部门备案。
　　第十二条 有下列情形之一的，非公办教育机构的教师可以随时提出解除聘用合同的要求，所在教育机构要在一个月内予以答复，并将结果报当地教育行政部门备案。
　　（1）在试用期内的;
　　（2）未能按国家规定和聘用合同约定获得劳动报酬或工作条件的。
　　第十三条 非公办教育机构要建立专任教师的考核档案，作为评定职称、晋升、奖励和计算工龄、教龄的依据。
　　第十四条 各类非公办教育机构专任教师的职称评定、评优评先等享有公办学校教师的同等待遇。

　　第五章 培 训

　　第十五条 各类非公办教育机构必须按照教育行政部门的有关规定制订教师培训计划。
　　第十六条 各类非公办教育机构的在职在聘教师必须完成规定的继续教育学习任务。高、中级职称教师每人每年不少于72学时，初级及以下职称教师每人每年不少于42学时。同时，还应参加适应现代化教育需要的外语、现代教育理论和技术及任教学科的业务培训。
　　第十七条 教师培训工作应以加强中青年骨干教师队伍建设为重点，注重师德、专业知识水平和教育教学能力的培养。
　　第十八条 鼓励教师通过自学考试、在职函授、研究生课程进修班、在职攻读硕士和博士等途径，提高学历层次和文化水平。
　　第十九条 要对各类非公办教育机构教师培训工作予以适当奖励；各类非公办教育机构每年应按照教师工资总额的2.5%设立教师培训资金，保证培训经费投入，教师培训进修期间待遇应按国家有关规定执行。

　　第六章 处 罚

　　第二十条 各级人民政府教育督导部门负责定期对非公办教育机构教师队伍管理工作进行督查。
　　第二十一条 对违反本管理办法的教育机构给予通报批评，限期整改，并追究有关责任人责任。对违反本管理办法的教师，将视情给予相应处罚直至取消教师资格。

　　第七章 附 则

　　第二十二条 本办法中非公办教育机构指各类民办学校、公有民营、股份制等教育机构。
　　第二十三条 本办法由市教育局负责解释。
　　第二十四条 本办法自2003年12月1日执行。