copyright reserved warning unauthorised use reproduction copy distribution of this article may attract civil and or criminal liability provisional regulations the people s republic china on consumption tax state council 13 december 1993 1 all units individuals engaged in production subcontracting for processing importation consumer goods prescribed by these hereinafter referred to as taxable within territory are taxpayers shall pay accordance with 2 items rates amounts be determined attached any adjustments 3 dealing different sales volumes accounted separately if have not been combined into a whole set
