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PROVISIONS CONCERNING THE ACCOUNTING TREATMENTS ON CONSUMPTION TAX
The<PROVISIONAL Tax Consumption on China of Republic people's the Regulations>has been promulgated by the State Council. The provisions concerning the accounting treatments are stipulated as follows:
| | 关于消费税会计处理的规定
《中华人民共和国消费税暂行条例》已经国务院颁发，现对有关会计处理办法规定如下：
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1. Enterprises which are subject to Consumption Tax should add an itemized "Consumption Tax payable" account under the account titled "Taxes payable" for accounting and recording purposes.
| | 一、交纳消费税的企业，应在“应交税金”科目下增设“应交消费税”明细科目进行会计核算。
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2. Enterprises selling consumer goods produced that are subject to Consumption Tax shall debit the amount of Consumption Tax payable in the account titled "Product sales tax and surtax" and credit the account titled "Taxes payable--Consumption Tax payable". When Consumption Tax is actually paid, debit the account titled "Taxes payable--Consumption Tax payable" and credit the account titled "Cash in bank". For return of goods sold or refund of tax, accounting entries to the contrary shall be made.
Taxable consumer goods exported by enterprises, if not enjoying tax exemption nor refund of tax according to the regulations, shall be treated as domestic sales and the accounting records shall be made in accordance with the provisions of the preceding paragraph.
| | 二、企业生产的需要交纳消费税的消费品，在销售时应当按照应交消费税额借记“产品销售税金及附加”科目，贷记“应交税金－－应交消费税”科目。实际交纳消费税时，借记“应交税金－－应交消费税”科目，贷记“银行存款”科目。发生销货退回及退税时作相反的会计分录。
企业出口应税消费品如按规定不予免税或退税的，应视同国内销售，按上款规定进行会计处理。
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3. For Consumption Tax that shall be paid in accordance with the provisions by enterprises which provide self-producing taxable consumer goods as investment, shall debit the account titled "Long-term investment" and credit the account titled "Taxes payable--Consumption Tax payable".
．．．．．． | | 三、企业以生产的应税消费品作为投资按规定应交纳的消费税，借记“长期投资”科目，贷记“应交税金－－应交消费税”科目。
企业以生产的应税消费品换取生产资料、消费资料或抵偿债务、支付代购手续费等，应视同销售进行会计处理。按规定应交纳的消费税，按照本规定第二条的规定进行会计处理。
企业将生产的应税消费品用于在建工程、非生产机构等其他方面的，按规定应交纳的消费税，借记“固定资产”、“在建工程”、“营业外支出”、“产品销售费用”等科目，贷记“应交税金－－应交消费税”科目。
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