tax payable-consumable tax

tax payable-consumable tax　应交税费——消费税　

All corporations and persons engaged in the production，subcontracting for processing or importation of taxable consumer goods within the territory of the People’s Republic of China are payers of consumption tax，in accordance with the sales amounts or sales volumes for the taxable consumer goods，which，as a price including tax，is imposed on a selected few consumer goods in the production，subcontracting for processing or importation links，without further imposition in subsequent wholesale，retail and other links.