fully levy a sales tax on cigarettes on the basis of an auth

Through the adjustment of China s cigarette consumption tax, this paper proceeds to study with the purposes to cut .

应对卷烟消费税进行调整,以达到减少卷烟消费带来的社会成本、增强我国烟草业国际竞争力的目的。

Both cigarette consumption and cigarette consumption tax are major issues concerning Chinese nationals health and national revenue .

卷烟消费与卷烟消费税是关系到国民健康与国家财政收入的大事。

Fully levy a sales tax on cigarettes on the basis of an authorized tax valuation

对卷烟全面推行核定计税价格征收消费税办法

The computation of tax payable for Consumption Tax shall follow either the rate on value or the amount on volume method.

消费税实行从价定率或者从量定额的办法计算应纳税额。

Where the taxable value of the taxable consumer goods of the taxpayer is obviously low and without proper justification, the taxable value shall be determined by the competent tax authorities.

纳税人应税消费品的计税价格明显偏低又无正当理由的，由主管税务机关核走其计税价格。

The Congress shall have power to lay and collect taxes, duties, imposts and excises.

国会有权规定并征收税金、关税、捐税和消费税。

The collection and administration of Consumption Tax shall be conducted in accordance with the relevant regulations of the (Law of the People's Republic of China on Tax Collection an administration) and these Regulations.

消费税的征收管理，依照《中华人民共和国税收征收管理法》及本条例有关规定执行。

Influence of New Consumption Tax on Automobile Price and Consumption Behavior;

新消费税实施对汽车价格和消费行为的影响

The collection of Consumption Tax from foreign investment enterprises and foreign enterprises shall be conducted in accordance with the resolutions of the Standing Committee of the National People's Congress.

对外商投资企业和外国企业征收消费税，按照全国人民代表大会常务委员会的有关决定执行。

levy an extra tax on, such as a luxury tax on items that cost more than a certain amount.

对……征收附加税例如对超过一定价格的商品征收奢侈品税。

Production, consumption, income, and property cannot be effectively taxed or subsidized when they cannot be measured and monitored.

当生产、消费、收入和财产无法进行计量和监督时，就不可能有效地对他们进行征税或给与补贴。

Drawback schemes can allow for the remission or~, of import charges levied on imports that are consumed in the production of the exported product.

退税计划允许对出口产品生产所消耗的进口征收的进口费用进行减征或退税。

For taxable consumer goods Whose tax payable shall be calculated according to the amount on volume method, the conversion standard of the measurement units shall be as follows:

实行从量定额办法计算应纳税额的应税消费品，计量单位的换算标准如下：

Problems and Suggestions on the Reform of China s Cigarette Consumption Tax;

我国卷烟消费税改革面临的问题及建议

Re-analysis to Objects of Tax Collection in International Tax Lawby Considering Consumption Tax

消费税视野下国际税法征税对象的再分析

Consumption Tax shall be collected by the tax authorities.Consumption Tax on the importation of taxable consumer goods shall be collected by the customs office on behalf of the tax authorities.

消费税由税务机关征收，进口的应税消费品的消费税由海关代征。

For taxpayers exporting taxable consumer goods, the Consumption Tax shall be exempt, except as otherwise determined by the State Council.

对纳税人出口应税消费品，免征消费税;国务院另有规定的除外。

On the Practical Significance of Appling Tax Price Theory to Tax Administration;

税收价格论对强化税收征管的现实意义

On the Reform of China s Consumption Tax Levied On Luxury Consumption Guidance;

浅议我国消费税征收改革对奢侈品消费的引导

The "sales amount"as stipulated in article 5 of these Regulations shall be the total consideration and other charges receivable from the buyer for the taxable consumer goods sold by the taxpayer.

本条例第五条规定的销售额，为纳税人销售应税消费品向购买方收取的全部价款和价外费用。