e imports are declared.
Article 14
     The Consumption Tax assessable period shall be one day,  three  days, five days, ten days, fifteen days or  one  month.  The  actual  assessable periods of the taxpayers shall be separately determined by  the  competent tax authorities according to the magnitude  of  the  tax  payable  of  the taxpayers; tax that cannot be assessed in regular periods can be  assessed on a transaction-by-transaction basis.
     Taxpayers that adopt one month as an assessable period  shall  report and pay tax within ten days  following  the  end  of  the  period.  If  an assessable period of one day, three days, five days, ten days  or  fifteen days is adopted, the tax shall be prepaid within five days  following  the end of the period, and a monthly return shall be filed with any balance of
tax due settled within ten days from the first day of the following month.
Article 15
     Taxpayers importing taxable consumer goods shall pay tax within seven days after the completion and issuance of the tax payment certificates  by the customs office.
Article 16
     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.
Article 17
     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. Article 18      The Ministry of Finance shall be responsible for  the  interpretation of these Regulations and for the formulation of  the  Detailed  Rules  and Regulations for the Implementation of these Regulations.
Article 19
     These Regulations shall come into effect from January  1,  1994.  The relevant regulations of the State  Council  regarding  the  collection  of Consumption Tax prior to the promulgation of these  Regulations  shall  be repealed on the same date.
    
     CONSUMPTION TAXABLE ITEMS AND TAX RATES (TAX AMOUNTS) TABLE

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Taxable Items           Scope of charge         Tax Unit Tax Rate/Amount
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I. Tobacco
1. Grade A cigarettes        Including Imported               45%
                              cigarettes
2. Grade B cigarettes                                         40%
3. Cigars                                                     40%
4. Cut tobacco                                                30%
II. Alcoholic drinks and
     alcohol
1. White spirits made from
    cereal