Taxable consumer goods in primary accounting include cigarettes, alcohol, high-grade cosmetics, precious jewels and jade, firecrackers and fireworks, motorcycles, automobiles, refined oil, automobile tires, golf balls and equipment, high-grade watches, yachts, wooden disposable chopsticks, solid wood floors, paints and batteries.

Taxable consumer goods refer to consumer goods subject to consumption tax when they are produced, sold, transferred or imported as stipulated in the Provisional Regulations on Consumption Tax of People's Republic of China (PRC). Consumption tax is the general name of all kinds of taxes based on the turnover of consumer goods. This is a tax levied by the government on consumer goods. The collection link is single, and most of them are paid in the production or import link. Consumption tax also refers to a tax levied on a few consumer goods on the basis of general value-added tax on goods. The main purpose is to adjust the product structure, guide the consumption direction and ensure the national fiscal revenue.