Provisional regulations of the people's republic of china on consumption tax

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.