（注：非官方译本。 当发生歧意时, 应以法律中文原文为准。 This English document is not an official translation. In case of discrepancy, the original Chinese version shall prevail.）

PROVISIONAL REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ON CONSUMPTION TAX

(State Council: 13 December 1993)

Article 1 All units and individuals engaged in the production, subcontracting for processing or the importation of consumer goods prescribed by these Regulations (hereinafter referred to as 'taxable consumer goods') within the territory of the People's Republic of China are taxpayers of Consumption Tax (hereinafter referred to as 'taxpayers') and shall pay Consumption Tax in accordance with these Regulations.

Article 2 The taxable items, tax rates (tax amounts) of Consumption Tax shall be determined in accordance with the Tax Rates (Tax Amounts) Table> attached to these Regulations.

Any adjustments to the Consumption Tax taxable items, tax rates (tax amounts) shall be determined by the State Council.

Article 3 For taxpayers dealing in taxable