1. cigarettes (including cigarettes, cigars and cut tobacco)
2. wine
(1) The collection scope of this tax item includes liquor (including grain liquor and potato liquor), yellow wine, beer and other liquors (fruit wine, medicinal liquor, etc.). ). Seasoned wine is not subject to consumption tax
(2) There is no consumption tax on alcohol.
(three) the consumption tax is levied on beer produced by beer production equipment in beer houses (beer houses) organized by catering, commerce and entertainment industries.
3. High-end cosmetics
(1) The collection scope of this tax item includes high-grade beauty cosmetics, modified cosmetics, high-grade skin care cosmetics and complete sets of cosmetics.
(2) "Ordinary beauty cosmetics" are not subject to consumption tax.
(three) the stage, drama, film and television actors use makeup oil, cleansing oil, oil painting pigments are not subject to consumption tax.
4. Precious jewels and jade
The collection scope of this tax item includes gold and silver jewelry, platinum jewelry, diamonds and diamond ornaments (such as diamond rings), and other precious jewelry and jewelry jade (such as pearls, amber, corals, etc.). ).
5. firecrackers and fireworks
Starting paper and firecrackers used in sports are not subject to consumption tax.
6. refined oil
The collection scope of this tax item includes seven subheads: gasoline, diesel, naphtha, solvent oil, aviation kerosene, lubricating oil and fuel oil.
7.motorcycles
8. cars
(1) The collection scope of this tax item includes passenger cars, medium and light commercial buses and ultra-luxury cars, excluding large commercial buses and trucks.
(2) No consumption tax is levied on electric vehicles, ATVs, snowmobiles, go-karts and golf carts.
(3) There is no consumption tax on automobile tires.
(4) No consumption tax is levied on trucks; Consumption tax is not levied on commercial vehicles, satellite communication vehicles and other special vehicles purchased by enterprises or modified by vans.
Explain that ultra-luxury cars refer to passenger cars and light commercial buses with a retail price of 6.5438+0.3 million yuan (excluding VAT) and above.
9. Golf balls and equipment
The collection scope of this tax item includes golf balls, golf clubs, golf bags (bags), golf club heads, shafts and grips.
Explain that there is no consumption tax on golf carts.
10. Luxury watches
High-end watches refer to all kinds of watches whose sales price (excluding value-added tax) is more than 10000 yuan per piece.
1 1. Yacht
12. Wooden disposable chopsticks
13. Solid wood floor
14. coating
15. Battery
Time of occurrence of consumption tax obligation:
1. Taxable consumer goods sold by taxpayers shall be determined according to different sales settlement methods:
(1) If the taxpayer adopts the method of credit sale and installment payment, it shall be the payment date agreed in the written contract; If there is no written contract on the date of payment or there is no written contract, it shall be the invoice date of taxable consumer goods.
(2) If the taxpayer adopts the prepayment method, it shall be the invoice date of taxable consumer goods.
(3) If the taxpayer adopts collection and acceptance or entrusts a bank to collect and settle accounts, it shall be the day when the taxable consumer goods are issued and the collection procedures are handled.
(4) If the taxpayer adopts other settlement methods, it shall be the day when the taxpayer receives the sales money or obtains the evidence for claiming the sales money.
2. Where taxpayers produce taxable consumer goods for their own use, it shall be the transfer date.
3. If the taxpayer entrusts the processing of taxable consumer goods, it shall be the date when the taxpayer picks up the goods.
4. If the taxpayer imports taxable consumer goods, it shall be the date of declaration of import.