I. Definition:
Consumption tax is the general name of all kinds of taxes based on the turnover of consumer goods. It belongs to the category of turnover tax. On the basis of the general collection of value-added tax on goods, in order to adjust the product structure, guide the consumption direction and ensure the national fiscal revenue, consumption tax is levied on a few consumer goods.
2. taxpayer:
Taxpayers of consumption tax are units and individuals that produce, entrust, retail and import taxable consumer goods stipulated in the Provisional Regulations of People's Republic of China (PRC) on Consumption Tax.
Third, the scope of taxation:
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.