中华人民共和国国务院令第539号第一条在中华人民共和国境内生产、委托加工和进口本条例规定的消费品的单位和个人,以及国务院确定的销售本条例规定的消费品的其他单位和个人,为消费税的纳税人,应当依照本条例缴纳消费税。第二条消费税的税目、税率,依照本条例所附的《消费税税目税率表》执行。消费税税目、税率的调整,由国务院决定。 Article 539 of the State Council of the People’s Republic of China Order No. 1 of the People’s Republic of China produces and commissions the processing and import of consumer goods required by these Regulations as well as other units and individuals that have been determined by the State Council to sell consumer products prescribed in these Regulations, Taxpayers, they shall pay consumption tax in accordance with these Regulations. Article 2 The tax items and tax rates for consumption tax shall be implemented in accordance with the “Consumption Tax Items and Tax Rates” attached to these Regulations. Adjustment of consumption tax items and tax rates shall be decided by the State Council.