Legal analysis: the consumption tax rate is generally: 1. Cigarettes: 56% of Class A cigarettes plus 0.003 yuan/cigarette, etc. Second, wine and alcohol: 20% liquor plus 0.5 yuan /500g, etc. Third, cosmetics 30%; 4. Precious jewelry and jade jewelry: 5% of gold and silver jewelry, platinum jewelry, diamonds and diamond jewelry. 5. Firecrackers and fireworks15%; Wait a minute.

Legal basis: According to Article 13 of the Provisional Regulations on Consumption Tax.

Taxable consumer goods sold by taxpayers, as well as taxable consumer goods produced for their own use, shall, unless otherwise stipulated by the competent departments of finance and taxation of the State Council, declare and pay taxes to the competent tax authorities in Tuanzhou or the place where the taxpayer's institution is located.

For taxable consumer goods entrusted for processing, unless the entrusted party is an individual, the entrusted party shall remit the consumption tax to the competent tax authorities at the place where the institution is located or where it resides.

Imported taxable consumer goods shall be declared and paid to the customs at the place of declaration.

skill

The above answer is only for the current information combined with my understanding of the law, please refer carefully!

If you still have questions about this issue, I suggest you sort out relevant information and communicate with professionals in detail.