1.jpg

1. Declaration of consumption tax on taxable tobacco consumer goods

(1) Tax Return for Consumption Tax on Taxable Consumer Tobacco Goods and attached information (provided by taxpayers engaged in the production of taxable consumer tobacco goods).

(2) Tax Return for Cigarette Wholesale Consumption Tax and attached information (provided by taxpayers engaged in the wholesale of taxable consumer cigarette goods).

(3) Taxpayers who purchase taxed tobacco shred for continuous cigarette production shall also submit:

  • One photocopy of the deduction form of the special VAT invoice for purchased taxable consumer goods.

  • One photocopy of the sales and purchase list of the VAT special invoice (filled in and issued on a consolidated basis) for purchased taxable consumer goods.

(4) Taxpayers who take back commissioned processing taxed tobacco shred for continuous cigarette production shall also submit one photocopy of Tax Withholding and Collection Certificate.

(5) Taxpayers that import taxed cut tobacco for the continuous production of cigarettes must also submit one copy of the Customs Payment Receipt for the Consumption Tax on Imported Goods.

(6) Where the commissioning party sells taxable consumer goods at a price higher than the taxable price adopted by the commissioned party, the commissioning party shall also submit one photocopy of Tax Withholding and Collection Certificate.

2. Declaration of consumption tax on taxable alcoholic consumer goods

(1) A photocopy of the Tax Return for the Consumption Tax on Alcohol as Taxable Consumer Goods is needed.

(2) A photocopy of the Liquor List with the Approved Lowest Taxable Price shall be submitted by enterprises producing liquor.

(3) A photocopy of the Certificate on Tax Withholding and Collection shall be submitted when the entrusting party sells taxable consumer goods at a price higher than the taxable price of the entrusted party.

3. Declaration of consumption tax on refined oil products

(1) A photocopy of the Tax Return for Refined Oil Consumption Tax is needed.

(2) Taxpayers who purchase taxed gasoline, diesel, naphtha, fuel oil and lubricating oil for continuous production of taxable refined oil products shall also submit:

  • One copy of the deduction page for the special value-added tax (VAT) invoice for outsourced taxable consumer goods

  • One photocopy of the sales and purchase list of the VAT  special invoice (filled in and issued on a consolidated basis) for purchased taxable consumer goods.

(3) Taxpayers who take back commissioned processing taxed gasoline, diesel, naphtha, fuel oil and lubricating oil for continuous production of taxable refined oil products shall also submit one photocopy of Tax Withholding and Collection Certificate.

(4) Taxpayers who import taxed gasoline, diesel, naphtha, fuel oil and lubricating oil for continuous production of taxable refined oil products shall also submit one photocopy of Special Customs Bill of Payment of Consumption Tax on Imported Goods.

(5) Naphtha and fuel oil production enterprises must also submit two originals of the Schedule of Tax Payments of Tax-Included Naphtha and Fuel Oil Sold by Production Enterprises.

(6) Taxpayers who implement the designated direct supply plan to sell naphtha and fuel oil and who issue an ordinary special VAT invoice must also submit two originals of the Schedule of Production Enterprises to Implement the Direct Supply of Naphtha and Fuel Oil and Issue General Special VAT Invoices.

(7) Enterprises using naphtha or fuel oil shall submit: two originals of the Specifications of Outsourced Naphtha or Fuel Oil Used by Enterprises; two originals of the Monthly Statistical Table of Naphtha or Fuel Oil Production, Outsourcing, Consumption and Inventory; two originals of the Statistical Table of Production Equipment of Ethylene or Aromatic Hydrocarbons; a photocopy of the consumption tax payment certificate corresponding to the consumption tax payment certificate number recorded in the section of "outsourced tax-inclusive oil products" in the Specifications of Outsourced Naphtha or Fuel Oil Used by Enterprises; a photocopy of the general version and the Chinese character anti-counterfeit version (non-DDZG) of the special value-added tax invoice corresponding to the certification for the outsourced naphtha or fuel oil in the current period; a photocopy of the imported goods declaration form, a photocopy of the Customs payment receipt for the imported goods consumption tax, and a photocopy of the automatic import license issued by the People's Republic of China.

(8) Where the commissioning party sells taxable consumer goods at a price higher than the taxable price adopted by the commissioned party, the commissioning party shall also submit one photocopy of Tax Withholding and Collection Certificate.

4. Decalration of consumption tax on sedan cars

(1) A photocopy of the Tax Return for Car Consumption Tax is needed.

(2) A photocopy of the Certificate on Tax Withholding and Collection shall be submitted when the entrusting party sells taxable consumer goods at a price higher than the taxable price of the entrusted party.

5. Declaration of consumption tax on battery

(1) Two originals of the Tax Return for Battery Consumption Tax and attached information.

(2) Where the commissioning party sells taxable consumer goods at a price higher than the taxable price adopted by the commissioned party, the commissioning party shall also submit one photocopy of Tax Withholding and Collection Certificate.

6. Declaration of consumption tax on coating

(1) Two originals of the Tax Return for Coating Consumption Tax and attached information.

(2) A copy of the Certificate on Tax Withholding and Collection shall be submitted when the entrusting party sells taxable consumer goods at a price higher than the taxable price of the entrusted party.

7. Declaration of consumption tax on other products

(1) Tax Return for Consumption Tax on Other Consumer Goods and attached information.

(2) One copy of the deduction page of the special VAT invoice for outsourced taxable consumer goods and the Sales List of the special VAT invoices for outsourcing taxable consumer goods (completed in summary), the Certificate on Tax Withholding and Collection, and the Customs Payment Receipt for Consumption Tax on Imported Goods.

(3) For precious ornaments, jewelry and jade made from purchased taxed jewelry and jade by taxpayers, the taxpayers shall submit one photocopy of the deduction form of the VAT special invoice for purchased taxable consumer goods and one photocopy of the sales and purchase list of the VAT special invoice (filled in and issued on a consolidated basis) for purchased taxable consumer goods etc. (one copy for each).


Fees

Free of charge


Processing agencies

Competent tax authorities