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Alcohol consumption tax rate
Consumption tax rate table: 1. Cigarettes: The fixed tax rate per TEU (50,000 cigarettes) is 150 yuan; Standard Article (200) The tax rate of cigarettes with transfer price above 50 yuan is 45%, and the tax rate of cigarettes with transfer price below 50 yuan is 30%; The tax rate for cigars is 25%; Other imported cigarettes and handmade cigarettes are subject to a tax rate of 45%; Cut tobacco is 30%.

2. Liquor and alcohol: the tax standard per catty of grain liquor is: 0.5 yuan+ex-factory price × 25%, and potato liquor is: 0.5 yuan+ex-factory price ×15%; 240 yuan per ton of yellow rice wine; The ex-factory price of beer is more than 3,000 yuan per ton of 250 yuan and less than 3,000 yuan per ton of 220 yuan; Other wine tax rate is10%; The liquor tax rate is 5%.

3. Cosmetics: the tax rate is 30%.

4. Skin care and hair care products: the tax rate is 8%. (5) Gold and silver jewelry: the tax rate is 5%, and other jewelry jade: the tax rate is 10%.

5. Firecrackers and fireworks: tax rate 15%.

Gasoline: unleaded gasoline includes tax 0.2 yuan per liter, and leaded gasoline is 0.28 yuan per liter.

8. Diesel oil: 0. 1 yuan per liter.

9. Automobile tires: The tax rate is 10%.

X. Motorcycles: The tax rate is 10%.

Automobile: The tax rates are 3%, 5% and 8% respectively.

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