1.
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。
2.
Be exempt from customs duties, value-added tax and consumption tax
免征关税、增值税和消费税
3.
free consumption entry
免消费税输入申报单
4.
the excise on beer/spirits/tobacco
啤酒[烈性酒/烟草]消费税
5.
Exported goods were exempted from the Consumption Tax.
出口货物免征消费税。
6.
On the Contrasting between Chinese and American Laws of Excise Tax and Reform of Chinese Excise Tax in the System of WTO;
中美消费税法比较与WTO体制下中国消费税改革
7.
Any adjustments to the Consumption Tax taxable items, tax rates (tax amounts) shall be determined by the State Council.
消费税税目、税率（税额）的调整，由国务院决定。
8.
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。
9.
The rate of taxation or rate of customs and excise duty is of great importance.
税率或进口关税和消费税的税率极为重要。
10.
Part of the policies on consumption and business taxes will be readjusted.
调整部分消费税和营业税政策；
11.
Customs and excise receipts rose 2.5 per cent.
关税及消费税收入提高了2.5%。
12.
On Tax at Critical Point of Tax Planning in Consumption Tax Application
论纳税临界点在消费税筹划中的应用
13.
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。
14.
Consumption Tax on taxable consumer goods brought or mailed into China by individuals shall be levied together with Customs Duty.
个人携带或者邮寄进境的应税消费品的消费税，连同关税一并计征。
15.
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
16.
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
17.
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
18.
On the Macroscopic Regulating Function for Consumption Tax and the Perfection of Our Country s Law of Consumption Tax;
论消费税的宏观调控功能与我国消费税法的完善