The current scope of consumption tax collection mainly includes: cigarettes, alcohol, firecrackers, fireworks, cosmetics, refined oil, precious jewels and jade, 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.

Extended data:

Consumption tax * * * has 15 tax items, of which 3 tax items have 13 subhead and 25 tax items are listed. There are 2 companies with proportional tax rate1company and 4 companies with fixed tax rate.

* * * There is a total tax rate of 13, ranging from 3% to 56% (from September 2008 1, the tax rate for passenger cars with the displacement below 1.0 liter (inclusive) was reduced from 3% to 1%).

With the approval of the State Council, the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China made major adjustments to the consumption tax policy on tobacco products, and the ad valorem rate of consumption tax on Class A cigarettes was adjusted from 45% to 56%.

In addition, an ad valorem tax of 5% will be levied on cigarette wholesale, and the new policy will be implemented from May 2009 1.

There are two forms of consumption tax rate: one is proportional tax rate; The other is fixed tax rate, that is, unit tax.

The choice of consumption tax rate form is mainly determined according to the situation of tax recipients. For some consumer goods that are basically balanced in supply and demand, with little price difference and standardized units of measurement, choose a simple and fixed tax rate, such as yellow wine, beer and refined oil.

For some consumer goods with prominent contradiction between supply and demand, large price difference and irregular measurement unit, we should choose the proportional tax rate linked to tax price, such as cigarettes, wine, cosmetics, skin care products, firecrackers, automobile tires, precious jewels and jade, motorcycles and automobiles.

Under normal circumstances, only one tax rate is selected for a consumer product, but in order to better preserve the consumption tax base, some taxable consumer products, such as cigarettes and liquor, adopt the form of double collection of fixed tax rate and proportional tax rate.

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