Announcement of the State Administration of Taxation on Revising the Administrative Measures for Consumption Tax on Grape Wine (for Trial Implementation)

Announcement of the State Administration of Taxation on Revising the Administrative Measures for Consumption Tax on Grape Wine (for Trial Implementation)

Announcement of the State Administration of Taxation [2015] No. 15

February 28, 2015

In order to implement the Decision of the State Council on Matters relating to Cancelling and Adjusting a Batch of Administrative Examination and Approval Items (Guo Fa [2014] No. 50), the Administrative Measures for Consumption Tax on Grape Wine (for Trial Implementation) (the "Measures") are revised by the State Administration of Taxation and hereby promulgated, and the matters relating to the tax administration are hereby announced as follows:

I. As of May 1, 2015, the application for and issuance of the Certificate of the Grape Wine Purchase stipulated in the Circular of the State Administration of Taxation on Issuing the Administrative Measures for Consumption Tax on Grape Wine (for Trial Implementation) (Guo Shui Fa [2006] No. 66) shall be terminated, and before that, the taxpayers shall return the Certificate of the Grape Wine Purchase that has not been issued to the competent tax authorities.
For the Certificate of the Grape Wine Purchase that has been issued on and before April 30, 2015, the matters relating to the handling of the refund of consumption tax on grape wine shall be completed before July 31, 2015.

II.
　　......