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第一条特种消费行为税,除另行规定者外,均依本条例征收之。第二条特种消费行为税从价计征,由消费者负担,以营业者为代征义务人。第三条特种消费行为税之税目、代征业别、税率及起征点规定如下(表附后):第三条各省(市)人民政府应在前条规定税率范围内,按照当地实际情况,拟定适用税率。报请大行政区人民政府(军政委员会)核准实施,并转报中央人民政府财政部备案;中央直属
The first special consumer behavior tax, unless otherwise provided, shall be collected in accordance with these Regulations. Article 2 The special consumption act tax shall be calculated at the ad valorem price and shall be borne by the consumers and shall be replaced by the operators on behalf of the obligor. Article 3 The tax items for special consumer behavior tax, the tax exemption items, the tax rates and the threshold points for tax collection purposes shall be as follows (the attached table is attached as follows): Article 3 The people’s governments of various provinces (municipalities) shall, within the scope of the tax rates stipulated in the preceding Article, Proposed tax rate. Report to the People’s Government of the Great Region (Military and Political Committee) for approval and report to the Ministry of Finance of the Central People’s Government for the record;