State-owned enterprises, collective enterprises, private enterprises, joint-stock enterprises, other enterprises, administrative units, institutions, military units, social organizations and other units, individual operators and other individuals that produce, entrust, retail and import taxable consumer goods in China.
According to the Notice of the State Council on Relevant Issues Concerning the Application of Provisional Regulations on Value-added Tax, Consumption Tax and Business Tax to Foreign-invested Enterprises and Foreign Enterprises, foreign-invested enterprises and foreign enterprises that produce, commission, retail and import taxable consumer goods in China are also taxpayers of consumption tax.
Extended data:
Scope of taxation:
Consumption tax is a tax levied on a few consumer goods on the basis of general goods value-added tax, mainly to adjust product structure, guide consumption direction and ensure national fiscal revenue. The current consumption tax collection scope mainly includes: cigarettes, wine, firecrackers, fireworks and high-end cosmetics.
Refined oil, precious jade jewelry, golf balls and equipment, high-end watches, yachts, wooden disposable chopsticks, solid wood floors, motorcycles, automobiles, batteries, paints and other tax items, and some tax items are subdivided into several subheads.
All products processed and produced with tobacco leaves as raw materials, no matter what auxiliary materials are used, belong to the collection scope of this tax item. This heading consists of four subheads: Class A cigarettes, Class B cigarettes, cigars and cut tobacco.
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