Circular of the State Administration of Taxation on Issuing the Administrative Measures for the Consumption Tax on Grape Wine (for Trial Implementation)
Circular of the State Administration of Taxation on Issuing the Administrative Measures for the Consumption Tax on Grape Wine (for Trial Implementation)
Circular of the State Administration of Taxation on Issuing the Administrative Measures for the Consumption Tax on Grape Wine (for Trial Implementation)
Guo Shui Fa [2006] No.66
May 14, 2006
The State taxation authorities of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, and Yangzhou taxation training college:
To intensify the administration of Consumption Tax on wine consumption, SAT issue the here, and print and distribute to you, please implement accordingly. If there are any issues arising during the trail process, the relevant local tax departments should report to the State Administration of Taxation timely.
Appendix:
Administrative Measures for the Consumption Tax on Grape Wine (for Trial Implementation)
Article 1 According to Law of the People's Republic of China on the Administration of Tax Levying, its detailed implementation rules, Interim Regulations of the People's Republic of China on Consumption Tax and its detailed rules and other related stipulations, the following measures are devised.
Article 2 All entities and individuals engaged in the production, subcontracting for processing, or importation of wine within the territory of the People's Republic of China(territory thereinafter) are the taxpayers of Consumption Tax on wine.
Sub item of "other alcohol" in "alcohol and alcohol spiri{" which are listed in the shall be applied to the wine.
Article 3 The wine refers to the grape wine, grape used as materials, through breaking(compressing), made by fermented with more than one degree (included) of alcohol proportion and the finished wine (not including the tequila taken grape as materials).
Article 4 For the sales of wine between entities and individuals (production enterprises thereinafter) engaged in the production within territory, (hereinafter referred to certificate as attachment 1) during the tax administration.
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