Harmful to health: alcohol and tobacco.

Harmful to the environment: firecrackers, fireworks, batteries, paint.

Non-necessities: high-grade cosmetics, precious jewels and jade, golf balls and equipment, high-grade watches and yachts.

(Used by high-income people, reflecting that people with more income pay more taxes and adjust income distribution)

High energy consumption: cars and motorcycles (reducing energy consumption and pollution)

Scarce resources: refined oil, solid wood flooring, wooden disposable chopsticks (limiting consumption and saving resources).

Tax link:

The taxation link of consumption tax is mainly reflected in the increase at one end and the decrease at the other.

"One end" refers to the production (and sales) link, entrusted processing and import link, that is, the units and individuals that produce, sell, entrust processing and import consumer goods as stipulated in China's Provisional Regulations on Consumption Tax need to pay consumption tax.

"One Tail" refers to the retail link, in which consumption tax is levied by enterprises selling gold and silver jewelry, diamonds, diamond jewelry and platinum jewelry, that is, except for gold and silver jewelry, diamonds, diamond jewelry and platinum jewelry, other taxable consumer goods must pay consumption tax in the "first" link. Consumption tax is also levied on ultra-luxury cars (passenger cars and light commercial vehicles with a value-added tax of 1.3 million and above) in the retail sector, and the additional link tax rate is 10%.

The intermediate link levy only refers to the wholesale link of cigarettes, that is, cigarettes need to be taxed in the "first" production link, and the wholesale link is also taxed. Wholesale enterprises may not deduct the consumption tax included in the production link when calculating taxes.

Therefore, except for ultra-luxury cars and cigarettes, only one consumption tax is levied on taxable consumer goods of other tax items; Gold and silver jewelry, diamonds, diamond jewelry and platinum jewelry, except the above two items, are all taxed in retail, production, entrusted processing and import.

legal ground

Provisional regulations on consumption tax

Article 3 Taxpayers operating consumer goods subject to consumption tax at different rates (hereinafter referred to as taxable consumer goods) shall separately account for the sales volume and quantity of taxable consumer goods at different rates; If the sales volume and quantity are not accounted separately, or taxable consumer goods with different tax rates are sold as complete sets of consumer goods, the higher tax rate shall apply. Article 4 Taxable consumer goods produced by taxpayers shall be taxed at the time of sale. Taxpayers who produce taxable consumer goods for their own use and use them for the continuous production of taxable consumer goods are not taxed; If it is used for other purposes, it will be taxed when it is transferred.

Taxable consumer goods entrusted for processing shall be collected and remitted by the entrusted party at the time of delivery to the entrusting party, unless the entrusted party is an individual. The taxable consumer goods processed by the entrusting party are used for the continuous production of taxable consumer goods, and the tax paid is allowed to be deducted according to the regulations.

Taxable consumer goods imported shall be taxed at the time of customs declaration. Article 5 The consumption tax shall be subject to ad valorem rate, specific quantity quota or compound taxation of ad valorem rate and specific quantity quota (hereinafter referred to as compound taxation) to calculate the tax payable. Calculation formula of tax payable:

Ad valorem taxable amount = sales * proportional tax rate

Taxable amount calculated by quantitative quota method = sales amount * fixed tax rate

Taxable amount calculated by compound tax method = sales * proportional tax rate+sales * fixed tax rate.

Taxable consumer goods sold by taxpayers are sold in RMB. Taxpayers who settle their sales in currencies other than RMB shall convert them into RMB for settlement.