(1) Smoking
All products processed and produced with tobacco leaves as raw materials, no matter what auxiliary materials are used, belong to the collection scope of this tax item. Including cigarettes (imported cigarettes, white rolled cigarettes, handmade cigarettes and cigarettes produced by enterprises and individuals not approved by the State Council), cigars and cut tobacco.
Under the tax item of cigarettes, there are subheadings such as cigarettes, which are divided into Class A cigarettes and Class B cigarettes. Among them, Class A cigarettes refer to cigarettes whose transfer price per standard article (200 cigarettes, the same below) is above 70 yuan (excluding value-added tax) (including 70 yuan); Class B cigarettes refer to cigarettes whose transfer price per standard article is below 70 yuan (excluding VAT).
(2) wine
Liquor refers to all kinds of alcoholic beverages with alcohol content above 1, including liquor, yellow rice wine, beer and so on.
The ex-factory price per ton of beer (including packaging and packaging margin) is more than 3,000 yuan (including 3,000 yuan, excluding value-added tax), and the ex-factory price per ton (including packaging and packaging margin) is less than 3,000 yuan (excluding value-added tax), which is class B beer. The packaging deposit does not include the deposit of reusable plastic turnover boxes. Beer produced by beer production equipment in beer houses (beer houses) organized by catering, commerce and entertainment industries shall be subject to consumption tax. Fruit beer belongs to beer, and consumption tax is levied according to beer.
Blended wine (dew wine) refers to a kind of beverage wine which is based on fermented wine, distilled wine or edible alcohol, and is added with auxiliary materials or food additives that can be eaten by people or used as medicine and food, and its original wine-based style is changed through blending, mixing or reprocessing. The specific provisions are as follows:
1. Consumption tax is levied according to the applicable tax rate of "other wines" 10% in the consumption tax tariff table. Distilled wine or edible alcohol is used as the base wine, with the national food hygiene word or health food hygiene word number approved by the relevant state departments, and the alcohol content is below 38 degrees (inclusive).
2. If the alcohol content of fermented wine is below 20 degrees (inclusive), the consumption tax shall be levied according to the applicable tax rate of "other wines" in the consumption tax tariff table 10%.
3. Other prepared wines shall be subject to consumption tax according to the applicable tax rate of "wine" in the Table of Consumption Tax Items and Rates.
The consumption tax on wine is applicable to the subhead "Other wines" under "Wine". Wine refers to the original wine and finished wine (except distilled wine with grapes as raw materials) whose alcohol content is above 65438 0 degrees (inclusive) after crushing (squeezing) and fermentation.
(3) High-grade cosmetics
From 20 16, 10 and 1, this tax item is adjusted to high-grade beauty cosmetics, decorative cosmetics, high-grade skin care cosmetics and complete sets of cosmetics.
High-grade beauty, modified cosmetics and high-grade skin care cosmetics refer to the sales (duty paid) in the production (import) link.
Price (excluding value-added tax) 10 yuan /ml (g) or 15 yuan/cosmetics and skin care cosmetics with one tablet or more.
Cosmetics and decorative cosmetics refer to perfume, perfume essence, pink, red, nail polish, rouge, eyebrow pencil, lip pencil, blue eye oil, eyelashes and complete sets of cosmetics.
Cosmetic oil, cleansing oil and oil painting pigments used by stage, drama and film and television actors for makeup do not belong to the scope of collection of this tax item.
The collection scope of high-grade skin care cosmetics shall be formulated separately.
(4) Precious jewels and jewels and jade
Including all kinds of pure gold and pure silver jewelry, inlaid jewelry made of precious materials such as gold, silver, platinum, precious stones, pearls, diamonds, jadeite, coral and agate, other metals and artificial gem, and all kinds of jewelry and jade after excavation, polishing and processing. Consumption tax is levied on gold and silver jewelry sold by duty-free shops to overseas personnel.
(5) firecrackers and fireworks
Including all kinds of firecrackers and fireworks. Starting paper and firecrackers used in sports are not levied according to this tax item.
(6) Refined oil
This tax item includes seven subheadings: gasoline, diesel, naphtha, solvent oil, aviation kerosene, lubricating oil and fuel oil; Aviation kerosene suspended.
1. gasoline.
Gasoline refers to all kinds of light oil processed from crude oil or other raw materials, with an octane number of not less than 66, which can be used as gasoline engine fuel. The consumption tax on leaded gasoline for vehicles will be abolished, and the gasoline tax items will no longer be divided into two subheads, and the consumption tax will be levied in accordance with the unleaded gasoline tax rate. ,
Methanol gasoline and ethanol gasoline produced by mixing gasoline and gasoline components also belong to the scope of this tax item.
2. Diesel oil.
Diesel oil refers to all kinds of light oil with pour point or pour point of -50 ~ 30, which can be used as diesel fuel and non-standard oil with diesel as the main component, which can be used as diesel fuel after blending and refining.
Biodiesel produced by mixing diesel and diesel components also falls within the scope of this tax item.
With the approval of the State Council, pure biodiesel meeting the following conditions will be exempted from consumption tax from June 5438+1 October1day, 2009:
(1) The proportion of waste animal and vegetable oil in raw materials for production shall not be less than 70%.
(2) The pure biodiesel produced conforms to the national standard of Diesel Mixed Biodiesel (BD 100).
3. naphtha.
Naphtha, also known as chemical light oil, is a light oil for chemical raw materials processed from crude oil or other raw materials.
The collection scope of naphtha includes all kinds of light oil except gasoline, diesel oil, aviation kerosene and solvent oil. Non-standard gasoline, reforming oil, topping oil, pentane feedstock, light cracking feedstock (vacuum diesel VGO and atmospheric diesel AGO), heavy cracking feedstock, hydrocracking tail oil and aromatic raffinate oil are all light oils, which belong to the scope of naphtha collection.
4. Solvent oil.
Solvent oil is a light oil produced from crude oil or other raw materials, which is used in the production of coatings, paints, edible oils, inks, leather, pesticides, rubber, cosmetics, mechanical cleaning and adhesives.
Rubber filling oil and solvent oil raw materials belong to the scope of solvent oil collection.
5. Aviation kerosene.
Aviation kerosene, also known as jet fuel, is a variety of light oils processed from crude oil or other raw materials and used as fuel for jet engines and jet propulsion systems. Suspension of aviation kerosene consumption tax.
6. Lubricating oil
Lubricating oil is a lubricating product processed from crude oil or other raw materials for internal combustion engines and mechanical processing. Lubricating oil is divided into mineral lubricating oil, vegetable lubricating oil, animal lubricating oil and synthetic lubricating oil made of chemical raw materials.
The collection scope of lubricating oil includes mineral lubricating oil, mineral lubricating oil base oil, vegetable lubricating oil, animal lubricating oil and synthetic lubricating oil from chemical raw materials. "Mixed" lubricating oil, which is made by mixing plant, animal and mineral base oil (or mineral lubricating oil), belongs to the scope of lubricating oil collection regardless of the proportion of mineral base oil (or mineral lubricating oil).
In addition, internal combustion engines processed with crude oil or other raw materials and lubricating products used in mechanical processing belong to the scope of lubricating oil taxation. Lubricating grease belongs to lubricating products, and consumption tax should be levied on the production and processing of lubricating grease. Insulating oil products such as transformer oil and heat transfer oil are not lubricating oil, and consumption tax is not levied.
7. Fuel oil.
Fuel oil, also known as heavy oil and residual oil, is processed from crude oil or other raw materials and is mainly used as power generation fuel for industrial furnaces such as power plants, boilers, heating furnaces and metallurgy. Wax oil, marine heavy oil, atmospheric heavy oil, vacuum heavy oil, 180CTS fuel oil, No.7 fuel oil, furoic acid oil, industrial fuel, No.4 ~ No.6 fuel oil and other oil products are mainly used for fuel combustion and belong to the scope of fuel oil collection.
According to Caishui [2065 438+03] 105, industrial oils such as lube base oil, gasoline and diesel oil produced by taxpayers from waste mineral oil are exempt from consumption tax. However, the following conditions shall be met simultaneously:
(1) Taxpayers must obtain a hazardous waste (comprehensive) business license issued by the environmental protection department at or above the provincial level, and the approved production and business scope on the certificate should include the words "utilization" or "comprehensive business".
(2) The weight of waste mineral oil in raw materials must account for more than 90%. The finished product must contain lubricating base oil, and the lubricating base oil produced from each ton of waste mineral oil should be no less than 0.65 ton.
(3) Products produced with waste mineral oil and products produced with other raw materials should be accounted for separately.
Caishui [20 19]No. 144 extended the implementation period of this policy to 2023 10.
(7) cars
A car is a power-driven vehicle with four or more wheels.
The collection scope of this tax item includes: (1) passenger cars: all kinds of passenger cars with no more than 9 seats (including driver's seat) used to transport passengers and goods in terms of design and technical characteristics. (2) Medium and light commercial buses: the number of seats including the driver's seat is 10? 23-seat (including 23-seat) medium and light commercial buses, designed and technically used for carrying passengers and goods. (3) Ultra-luxury cars: passenger cars and light commercial buses with a retail price of 6.5438+0.3 million yuan (excluding VAT) and above.
Vehicles whose exhaust volume is less than 1.5 liter (inclusive) and whose chassis (frame) is modified or reformed belong to the scope of passenger vehicle collection. Vehicles in which the chassis (frame) of passenger cars or chassis (frame) of medium and light commercial vehicles with an exhaust volume greater than 1.5 liters are modified or restructured belong to the scope of collection of medium and light commercial vehicles.
Including the number of drivers in the interval (rated passenger capacity) (such as 8 ~ 10, 17? 26 people) car, according to the lower limit of the number of people to determine the scope of collection.
1 182 morning method
Electric vehicles do not fall within the scope of this tax item. Body length exceeds 7m (inclusive), seat 10? Commercial vehicles with less than 23 seats (inclusive) do not belong to the scope of taxation of medium and light commercial vehicles, and no consumption tax is levied. ATV, snowmobile, go-kart and motorcycle do not belong to the scope of consumption tax collection, and consumption tax is not levied.
(8) Motorcycles
Including mopeds and motorcycles. No consumption tax is levied on three-wheeled motorcycles with the maximum design speed not exceeding 50 km/h and the total working volume of engine cylinders not exceeding 50 ml. Consumption tax is not levied on small-displacement motorcycles with a cylinder volume of 250 ml or less.
(9) Golf balls and equipment
Golf balls and golf equipment refer to all kinds of special equipment needed for golf, including golf balls, golf clubs and golf bags (bags).
A golf ball means a golf ball with a weight of no more than 45. 93g, with a diameter not exceeding 42. 67mm。 Golf club refers to a tool designed for playing golf, which consists of a club head, a shaft and a grip. Golf bag (bag) refers to the bag (bag) specially used to hold golf balls and clubs.
The collection scope of this tax item includes golf balls, golf clubs and golf bags. The head, shaft and grip of golf clubs fall within the scope of this tax item.
(10) high-end watches
High-end watches refer to all kinds of watches whose sales price (excluding value-added tax) is more than 10000 yuan per piece.
The collection scope of this tax item includes all kinds of watches that meet the above standards.
(H？ -> yacht
Yacht refers to a floating carrier with a length of more than 8 meters and less than 90 meters. The hull is made of various materials such as FRP, steel, aluminum alloy and plastic, and can move on the water. According to the power division, yachts are divided into unpowered boats, sail boats and motorboats.
The collection scope of this tax item 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 travel on water, and are generally purchased by private individuals or groups, and are mainly used for non-profit activities such as water sports and entertainment.
(12) wooden disposable children
Wooden disposable chopsticks, also known as sanitary chopsticks, refer to all kinds of disposable chopsticks made of wood through sawing, soaking, rotary cutting, planing, drying, screening, grinding, chamfering and packaging.
The collection scope of this tax item includes wooden disposable chopsticks of various specifications. Wooden disposable chopsticks that have not been polished and chamfered belong to the scope of taxation of this tax item.
(13) Solid wood floor
Solid wood floor refers to a block or strip floor decoration material made of wood by sawing, baking, planing, cutting, tenon and painting. According to the different production technology, solid wood flooring can be divided into three categories: single board (block) solid wood flooring, solid wood finger joint flooring and solid wood composite flooring; According to the different surface treatment conditions, it can be divided into uncoated floor (whiteboard, plain board) and coated floor.
The collection scope of this tax item includes all kinds of solid wood floors, solid wood finger-jointed floors, solid wood composite floors and solid wood decorative boards with tenons and grooves on the side of walls and ceilings. Uncoated ordinary cardboard also belongs to the scope of taxation of this tax item.
(14) battery
A battery is a device that directly converts chemical energy and light energy. Converted into electrical energy, which generally consists of electrodes, electrolytes and capacitors.
Equipment, terminals and common basic functional units composed of isolation layers, and battery packs assembled from one or more basic functional units. Scope includes: primary battery, storage battery, fuel battery, solar battery and other batteries.
Consumption tax will be levied on batteries (except lead-acid batteries) from February 20 15/day; Mercury-free primary batteries, metal hydride nickel batteries (also known as "Ni-MH batteries" or "Ni-MH batteries"), primary lithium battery, lithium-ion batteries, solar cells, fuel cells and all-vanadium flow batteries are exempt from consumption tax. The consumption tax on lead-acid batteries is deferred before 20 15 12 3 1; From 2065438+0665438+1 October1,consumption tax will be levied on lead storage batteries at the rate of 4%.
(15) coating
Paint refers to a liquid or solid material that is coated on the surface of an object to form a solid coating film with protection, decoration or special properties. Consumption tax will be levied on coatings from February 20 15/day, and the coatings with volatile organic compounds (VOC) content below 420g/L (inclusive) under construction will be exempted from consumption tax.