The taxpayers of consumption tax are mainly the units and individuals who produce, entrust, retail and import taxable consumer goods as stipulated in the Provisional Regulations of People's Republic of China (PRC) on Consumption Tax.
Specifically, it includes: state-owned enterprises, collective enterprises, private enterprises, joint-stock enterprises, other enterprises, administrative units, institutions, military units, social organizations and other units, individual operators and other individuals that produce, entrust, retail and import taxable consumer goods in China.
According to the Notice of the State Council on Relevant Issues Concerning the Application of Provisional Regulations on Value-added Tax, Consumption Tax and Business Tax to Foreign-invested Enterprises and Foreign Enterprises, foreign-invested enterprises and foreign enterprises that produce, commission, retail and import taxable consumer goods in China are also taxpayers of consumption tax.
Consumption tax is a kind of tax levied by the state on taxable consumer goods produced, commissioned, retail and imported to reflect the consumption policy.
Extended data:
The occurrence time of consumption tax obligation is stipulated as follows:
1. When a taxpayer sells taxable consumer goods, the occurrence time of its tax obligation is:
(1) If the taxpayer adopts the methods of credit sale and installment payment, the time of tax payment obligation is the payment date agreed in the sales contract.
(2) If the taxpayer adopts the prepayment method, the time of tax payment obligation is the invoice date of taxable consumer goods.
(3) For taxable consumer goods sold by taxpayers by way of collection and acceptance or by way of entrusted bank collection, the time of tax payment obligation shall be the day when the taxable consumer goods are issued and the collection procedures are handled.
(4) If the taxpayer adopts other settlement methods, the time of tax payment obligation shall be the day when the taxpayer receives the sales payment or obtains the evidence for claiming the sales payment.
2. Taxpayers produce taxable consumer goods for their own use, and the tax obligation occurs on the date of transfer for their own use.
3. For taxable consumer goods entrusted by taxpayers for processing, the tax obligation occurs on the day when the taxpayer picks up the goods.
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