1, cigarettes: including cigarettes, cigars, cut tobacco, etc.
2. Wine and alcohol: including liquor, beer, fruit wine, yellow wine, other wines and industrial alcohol.
3. Cosmetics: including perfume, perfume essence and skin care products.
4. High-end watches refer to watches whose sales price (excluding VAT) is above 10000 yuan (inclusive).
5. Yacht refers to a floating carrier with a length of more than 8 meters but less than 90 meters. Its hull is made of various materials such as FRP, steel, aluminum alloy and plastic, and can move on water.
6. Wooden disposable chopsticks: refers to disposable chopsticks made of wood.
7. Solid wood floor: refers to the floor decoration material with wood as raw material.
8. Automobile tires: refer to the inner and outer tires used for various automobiles, trailers, special vehicles and other motor vehicles.
9. Passenger car: refers to passenger cars other than special passenger cars according to relevant national standards.
10, motorcycle: refers to mopeds and tricycles.
1 1. Golf balls and equipment: refers to all kinds of special equipment and appliances needed for golf.
13, high-grade jewelry: refers to all kinds of jewelry and handicrafts made of precious metal materials such as gold, silver and platinum cardboard.
13. Diamonds and diamond ornaments: diamonds, diamond inlaid ornaments and diamond processed products used for sale in mining, production, processing and commerce.
14, firecrackers, fireworks: refers to articles made of pyrotechnics as the main raw materials, which are used to induce light, heat, sound, etc. through ignition sources.
15, refined oil: refers to gasoline, diesel oil, naphtha, solvent oil, aviation kerosene, lubricating oil, fuel oil and other oil products used for combustion, as well as oil products used for heating and producing the above-mentioned non-taxable oil products stipulated in the tax law and its implementing regulations.
16. Jewelry and jade: refers to gold and silver ornaments or gold and silver inlaid ornaments used by units and individuals for giving and distributing to consumers, including raw gold and silver jewelry and all kinds of jewelry and handicrafts made of gold, silver and platinum (excluding gold pens).
17. batteries: refer to primary batteries, lithium batteries and other disposable batteries.
18. Paint: refers to the liquid material or adhesive mainly used for painting wood coatings, and its main purpose is to form a decorative or protective film on the surface of buildings or industrial equipment.
The characteristics of consumption tax are as follows:
1, the tax items are selective;
2. Single tax link (except cigarettes and ultra-luxury cars);
3. Various collection methods;
4. Tax adjustment is special; Consumption tax is transitional.
The impact of consumption tax on economic development is as follows:
1. Increase fiscal revenue: consumption tax is an indirect tax. By imposing taxes and fees on specific goods or services, the government's fiscal revenue can be increased and more financial funds can be provided for the country. These financial funds can be used for infrastructure construction, public services, social security and other aspects to promote stable economic development.
2. Regulate consumption behavior: The collection of consumption tax can regulate consumers' consumption behavior and guide consumers to spend more rationally. By levying consumption tax, the purchase cost of some commodities with high energy consumption, high pollution and high risk can be increased, so that consumers can pay more attention to environmental protection and health and promote the development of green consumption.
3. Optimize the industrial structure: the collection of consumption tax can guide enterprises to pay more attention to product quality and brand building, and improve the added value and competitiveness of products. At the same time, through the adjustment of tax policy, enterprises can be encouraged to increase investment in emerging industries, green industries and other fields, and promote the optimization and upgrading of industrial structure.
4. Reduce consumer demand: Excessive consumption tax will lead to an increase in commodity prices and reduce consumers' willingness to buy and consumer demand. This may have a certain negative impact on economic growth. Therefore, the government should fully consider the economic situation and market demand when formulating the consumption tax policy, and reasonably determine the tax level to avoid excessive impact on the economy.
To sum up, consumption tax has a certain impact on economic development, but the specific impact depends on the formulation and implementation of tax policies. The government should formulate a reasonable consumption tax policy according to the economic situation and development needs to promote sustained and healthy economic development.
Legal basis:
People's Republic of China (PRC) consumption tax law
Article 18
The tax period of consumption tax is ten days, fifteen days, one month, one quarter or half a year respectively. The specific tax payment period of taxpayers shall be determined by the competent tax authorities according to the tax payable of taxpayers; If you can't pay the tax according to the fixed tax period, you can pay the tax according to the time.
A taxpayer whose tax payment period is one month, one quarter or half a year shall declare and pay taxes within 15 days from the date of expiration; If the tax payment period is ten or fifteen days, the tax shall be paid in advance within five days from the date of expiration, and the tax shall be declared and the tax payable for the previous month shall be settled within fifteen days from the first day of the following month.
The tax payment period and tax declaration period of withholding agents shall be implemented in accordance with the provisions of the preceding two paragraphs.
Taxpayers importing taxable consumer goods shall pay taxes within 15 days from the date when the customs issues the special payment letter for import consumption tax.