According to the revised Regulations, the amount of consumption tax payable may be calculated ad valorem, at a flat rate or by a combination of the two.

修订后的条例规定消费税实行从价定率、从量定额，或者从价定率和从量定额复合计税的办法计算应纳税额。

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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.

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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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.

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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