On the adjustment of consumption tax policy

State Administration of Taxation
On the adjustment of consumption tax policy


Ref: Cai Shui [2014] No. 93
Issued by: State Administration of Taxation
Date issued: 2014-11-25

Provinces, autonomous regions, municipalities, separately listed cities (bureaus), State Administration of Taxation, Finance Bureau of Xinjiang Production and Construction Corps:
Approved by the State Council, we hereby notify the consumption tax policy adjustments as follows:
First, cancel cylinder capacity 250 ml (excluding) the following small-displacement motorcycle consumption tax. Cylinder capacity of 250 ml and 250 ml (excluding) above motorcycle Continue to press rate of 3% and 10% of the consumption tax.
Second, abolish the tire tariff.
Third, cancel car leaded gasoline excise tax, gasoline tax items are no longer divided into two sub-headings, in accordance with uniform tax rate on unleaded petrol excise.
Fourth, cancel the alcohol excise tax. Cancel alcohol consumption tax, "wine and alcohol" items corresponding to "wine", and continue under the existing excise policy execution.
Fifth, this notice shall come into effect December 1, 2014.

State Administration of Taxation
November 25, 2014