Consumption tax (special goods and services tax) is the general name of all kinds of taxes with the turnover of consumer goods as the tax object. Let me take you to know what the relevant tax rate of consumption tax is.

Consumption tax adopts proportional tax rate and specific quota standard, and the tax items are as follows:

(1) cigarettes: the fixed tax rate per TEU (50,000 cigarettes) is 150 yuan; Standard Article (200) The tax rate of cigarettes with transfer price above 50 yuan is 45%, and the tax rate of cigarettes with transfer price below 50 yuan is 30%; The tax rate for cigars is 25%; Other imported cigarettes and handmade cigarettes are subject to a tax rate of 45%; Cut tobacco is 30%.

(2) Liquor and alcohol: the tax standard per catty of grain liquor is: 0.5 yuan+ex-factory price ×25%, and potato liquor is: 0.5 yuan+ex-factory price ×15%; 240 yuan per ton of yellow rice wine; The ex-factory price of beer is more than 3,000 yuan per ton of 250 yuan and less than 3,000 yuan per ton of 220 yuan; Other wine tax rate is10%; The liquor tax rate is 5%.

(3) Cosmetics: The tax rate is 30%.

(4) Skin care products: the tax rate is 8%.

(5) Gold and silver jewelry: the tax rate is 5%, and other jewelry and jade jewelry: the tax rate is 10%.

(6) Firecrackers and fireworks: the tax rate is 15%.

(7) Gasoline: unleaded gasoline includes tax 0.2 yuan per liter, and leaded gasoline includes tax 0.28 yuan per liter.

(8) Diesel oil: 0. 1 yuan per liter.

(9) Automobile tires: the tax rate is 10%.

(10) Motorcycle: The tax rate is 10%.

(1 1) Automobile: The tax rates are 3%, 5% and 8% respectively.

The above standards were adjusted by the State Council.