The production, import and wholesale of cigarettes all adopt the compound taxation method of quantity plus ad valorem. (2) subtitle: 1. Liquor; 2. Yellow rice wine; 3. beer; 4. Other wines. (3) The collection scope of high-grade cosmetics includes high-grade beauty cosmetics, modified cosmetics, high-grade skin care cosmetics and complete sets of cosmetics.
Do not include makeup oil, cleansing oil and oil paints for stage, drama and film and television makeup.
(4) Precious jewels and jewels and jade
The collection scope of this tax item includes: all kinds of gold and silver jewelry and all kinds of jewelry and jade that have been mined, polished and processed. (5) Firecrackers and fireworks do not include starter paper for sports and fuse for firecrackers. (6) Refined oil There are seven sub-items of refined oil: 1. Gasoline 2. Diesel oil.
3. Naphtha (also called chemical light oil) 4. Solvent oil 5. Aviation kerosene (deferred collection) 6. Lubricating oil 7. Fuel oil (also known as heavy oil and residual oil) (7) Subheading for automobile: 1. Passenger car; 2. Medium and light commercial buses; 3. Super luxury car. (eight) cancel the consumption tax on motorcycles with a cylinder volume of 250 ml or less.
(9) Golf balls and equipment
Comprises a golf ball, a golf club, a golf bag (bag), a golf club head, a shaft and a grip. (10) High-end watches include watches with a price of more than 65,438+00,000 yuan per watch excluding VAT. (11) Yacht This tax item only includes all kinds of motor boats with a hull length of more than 8 meters (inclusive) and less than 90 meters (inclusive), with built-in engines, which can move on water, and are generally purchased by private individuals or groups, and are mainly used for non-profit activities such as water sports, leisure and entertainment.
(12) wooden disposable chopsticks
Including wooden disposable chopsticks that have not been polished and chamfered. (13) Solid wood flooring includes various specifications of solid wood flooring, solid wood finger-jointed flooring, solid wood composite flooring, solid wood decorative boards with tenons and grooves on the side end surfaces for decorating walls and ceilings, and unpainted plain boards. (14) The battery range includes: primary battery, storage battery, fuel battery, solar battery and other batteries. (15) coating refers to a liquid or solid substance that is coated on the surface of an object to form a solid coating film with protection, decoration or special properties. 20 15 Consumption tax will be levied on coatings from February 2065 438+0 Volatile Organic Compounds (VOCs) under construction conditions.
Paints with organic compound (VOC) content less than 420g/L (inclusive) are exempt from consumption tax.