Consumption Tax Declaration

1. Declaration of consumption tax on taxable tobacco consumer goods

(1) Consumption Tax Return on Taxable Tobacco Consumer Goods and its attached materials (2 copies, provided by taxpayers engaged in the production of taxable tobacco consumer goods).

(2) Consumption Tax Return on Cigarettes in the Wholesale Stage and its attached materials (2 copies, provided by taxpayers engaged in the wholesale of taxable cigarette consumer 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 who import taxed tobacco shred for continuous cigarette production shall also submit one photocopy of the Special Customs Bill of Payment of 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) Consumption Tax Return on Taxable Alcoholic Consumer Goods and its attached materials (2 copies)

(2) White spirits production enterprises shall also submit one copy of List of White Spirits of Verified Minimum Taxable Price.

(3) 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.

3. Declaration of consumption tax on refined oil products

(1) Consumption Tax Return on Refined Oil Products and its attached materials (2 copies).

(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 photocopy of the deduction form of the VAT special 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.

(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 shall also submit one copy of the Detailed Statement on Tax Payments for the Tax-inclusive Sales of Naphtha and Fuel Oil by Production Enterprises.

(6) Taxpayers who sell naphtha and fuel oil under the program of direct supply to designated entities and issue ordinary-version VAT special invoices shall also submit one copy of Detailed Statement on Ordinary-version VAT Special Invoices Issued by Production Enterprises under the Program of Direct Supply of Naphtha and Fuel Oil to Designated Entities.

(7) Enterprise users of naphtha and fuel oil shall also submit the Detailed Statement on Vouchers for the Purchase of Naphtha and Fuel Oil by Enterprise Users, Monthly Statistical Statement on the Production, Purchase, Consumption and Inventory of Naphtha and Fuel Oil, Statistic Statement on the Input & Output of Ethylene and Arene Production Devices, photocopy of consumption tax payment voucher corresponding to the “number of consumption tax payment voucher” under the “purchased tax-inclusive oil products” item on the Detailed Statement on Vouchers for the Purchase of Naphtha and Fuel Oil by Enterprise Users, photocopy of the VAT special invoice of the ordinary version and of the anti-counterfeiting version with Chinese characters corresponding to the certificates obtained for the purchase of naphtha and fuel oil in the current period, photocopies of Import Declaration Form, Special Customs Bill of Payment of Consumption Tax on Imported Goods and Automatic Import License etc. (one copy for each).

(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) Sedan Car Consumption Tax Return and its attached materials (2 copies).

(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.

5. Declaration of consumption tax on battery

(1) Battery Consumption Tax Return and its attached materials (2 copies).

6. Declaration of consumption tax on coating

(1) Coating Consumption Tax Return and its attached materials (2 copies).

7. Declaration of consumption tax on other products

(1) Consumption Tax Returns of Other Taxable Consumer Goods and its attached materials (2 copies)

(2) For high-grade cosmetics made from purchased taxed high-grade cosmetics by taxpayers, the taxpayers shall submit one photocopy of the deduction form of the VAT special invoice for the 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);

(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);

(4) For firecrackers and fireworks made from purchased taxed firecrackers and fireworks 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);

(5) For golf clubs made from purchased taxed club heads, shafts and grips as raw materials 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);

(6) For wooden disposable chopsticks made from purchased taxed wooden disposable chopsticks as raw materials 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 special VAT special invoice (filled in and issued on a consolidated basis) for purchased taxable consumer goods etc. (one copy for each);

(7) For solid wood flooring made from purchased taxed solid wood flooring as raw materials 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 special VAT special invoice (filled in and issued on a consolidated basis) for purchased taxable consumer goods etc. (one copy for each);

(8) Taxpayers who continuously produce taxable motorcycles from purchased taxed motorcycles 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 special VAT special invoice (filled in and issued on a consolidated basis) for purchased taxable consumer goods etc. (one copy for each);

(9) For high-grade cosmetics products made from commissioned taxed high-grade cosmetics which have been taken back, the taxpayers shall submit one photocopy of the Tax Withholding and Collection Certificate;

(10) For precious ornaments, jewelry and jade made from commissioned taxed jewelry and jade which have been taken back, the taxpayers shall submit one photocopy of the Tax Withholding and Collection Certificate;

(11) For firecrackers and fireworks made from commissioned taxed firecrackers and fireworks which have been taken back, the taxpayers shall submit one photocopy of the Tax Withholding and Collection Certificate;

(12) For golf clubs made from commissioned taxed club heads, shafts and grips which have been taken back as raw materials, the taxpayers shall submit one photocopy of the Tax Withholding and Collection Certificate;

(13) For wooden disposable chopsticks made from commissioned taxed wooden disposable chopsticks which have been taken back as raw materials, the taxpayers shall submit one photocopy of the Tax Withholding and Collection Certificate;

(14) For solid wood flooring made from commissioned taxed solid wood flooring which have been taken back as raw materials, the taxpayers shall submit one photocopy of the Tax Withholding and Collection Certificate;

(15) For motorcycles continuously produced by taxpayers from commissioned taxed motorcycles which have been taken back as raw materials, the taxpayers shall submit one photocopy of the Tax Withholding and Collection Certificate;

(16) For high-grade cosmetics made from imported taxed high-grade cosmetics by taxpayers, the taxpayers shall submit one photocopy of the Special Customs Bill of Payment of Consumption Tax on Imported Goods;

(17) For precious ornaments, jewelry and jade made from imported taxed jewelry and jade by taxpayers, the taxpayers shall submit one photocopy of the Special Customs Bill of Payment of Consumption Tax on Imported Goods;

(18) For firecrackers and fireworks made from imported taxed firecrackers and fireworks by taxpayers, the taxpayers shall submit one photocopy of the Special Customs Bill of Payment of Consumption Tax on Imported Goods;

(19) For golf clubs made from imported taxed golf heads, shafts and grips by taxpayers, the taxpayers shall submit one photocopy of the Special Customs Bill of Payment of Consumption Tax on Imported Goods;

(20) For wooden disposable chopsticks made from imported taxed wooden disposable chopsticks by taxpayers, the taxpayers shall submit one photocopy of the Special Customs Bill of Payment of Consumption Tax on Imported Goods;

(21) For solid wood flooring made from imported taxed solid wood flooring by taxpayers, the taxpayers shall submit one photocopy of the Special Customs Bill of Payment of Consumption Tax on Imported Goods;

(22) For taxable motorcycles made from imported taxed motorcycles by taxpayers, the taxpayers shall submit one photocopy of the Special Customs Bill of Payment of Consumption Tax on Imported Goods.

(23) 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.

1. Office hours

Immediate processing

2. Locations

1. Tax Service Hall (venue)

For the address of the Tax Service Hall of each district (region), please refer to the taxation map:

http://beijing.chinatax.gov.cn/bjsat/mapNew/mapNew.html

2. Beijing Electronic Taxation Bureau

https://etax.beijing.chinatax.gov.cn/xxmh/html/index.html

3. Fees

Free of charge

4. Processing agencies

Competent tax authorities

1. The documents and forms can be found and downloaded in the “Download Center” section of the website of tax bureaus of provinces (autonomous regions, municipalities directly under the central government and municipalities with independent planning authority) or collected from the tax service halls.

2. Electronic signatures used by taxpayers that meet the conditions stipulated in the Electronic Signature Law shall have the same legal effect as handwritten signatures or seals.

3. If any document provided by the taxpayer is a copy, it must be marked with “consistent with the original” and signed or stamped.

4. Failure to fulfill the tax declaration procedures and submit tax materials within the prescribed time limit will affect the results of tax credit evaluation, and the taxpayers in question shall bear corresponding legal responsibilities in accordance with the relevant provisions of the Law of the People's Republic of China on the Administration of Tax Collection.

5. The VAT assessable period shall be 1 day, 3 days, 5 days, 10 days, 15 days, 1 month or 1 quarter. The specific assessable period for a taxpayer shall be verified and determined by the competent tax authority on the basis of the tax amount payable of the taxpayer. Where tax cannot be paid on a regular period basis, it may be paid on a transaction-by-transaction basis. A taxpayer paying tax every month or every quarter shall fulfill the tax declaration procedures within 15 days after the expiry of such a period. If the assessable period is 1 day, 3 days, 5 days, 10 days or 15 days, the taxpayer shall prepay the tax within 5 days after the expiry of such a period, fulfill the tax declaration procedures within 15 days as of the first day of the following month, and settle the tax payable of the preceding month. If the last day of the tax assessable period is a statutory holiday, the next day after the holiday expires shall be the last day of the period; if there are more than 3 consecutive statutory holiday days within the time period, the deadline shall be postponed for the number of the preceding holiday days.

6. Taxpayers should establish a Wine Consumption Tax Deduction Ledger, which can be used as reference materials at the time of declaring tax credits for consumption taxes that have been paid for purchased and imported taxable wine.

7. Taxpayers should establish a Battery and Coatings Consumption Tax Deduction Ledger, which can be used as reference materials at the time of declaring tax credits for consumption taxes that have been paid for taxable consumer goods taken back from commissioned processing.

8. Since March 2018 as the tax due period, the sales volume of a type of refined oil products declared by the taxpayer of refined oil products consumption tax shall be bigger than or equal to the quantity stated in the invoice of the same type of refined oil products; the quantity of refined oil products declared for deduction shall be less than or equal to the quantity stated in the obtained deduction voucher.

9. Taxpayers who enjoy tax reduction or exemption shall fulfill the tax declaration procedures in accordance with the regulations during the tax reduction or exemption period and fill in the items of tax concession on the tax return and its attachments.