First, smoke.
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. This heading consists of four subheads: Class A cigarettes, Class B cigarettes, cigars and cut tobacco. Cigarettes are made by cutting ordinary cigarettes and cigar-shaped cigarettes into shreds, mixing them evenly according to the formula requirements, adding auxiliary materials such as sugar, wine and spices, and rolling them with white paper, kraft paper, coated paper or tobacco sheets by machine or hand.
(1) Class A Cigarettes 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), and the ad valorem tax rate is 56%. According to the Notice of State Taxation Administration of The People's Republic of China on Adjusting the Consumption Tax Policy of Tobacco Products (Caishui [2009] No.84).
(2) Class B cigarettes
Class B cigarettes refer to cigarettes whose allocation price per standard article (200 cigarettes, the same below) is below 70 yuan (excluding value-added tax), and the ad valorem tax rate is 36%. According to the Notice of State Taxation Administration of The People's Republic of China on Adjusting the Consumption Tax Policy of Tobacco Products (Caishui [2009] No.84).
(3) Cigarettes refer to tobacco products made of sun-cured tobacco or sun-cured tobacco and flue-cured tobacco as raw materials, tobacco leaves or cigarette paper and tobacco sheets as inner packaging of cigarettes, and tobacco leaves as outer packaging of cigarettes, which are rolled by machines or hands. According to the different materials used in the inner sheath, it can be divided into whole leaf rolled cigars and half leaf rolled cigars. The collection of cigars includes cigars of various specifications and models. Its specific rate is 0.003/ piece.
(4) Cut tobacco Cut tobacco refers to tobacco products that are cut into filaments, granules, flakes, powder or other shapes, then added with auxiliary materials, fermented and stored, and can be sold and smoked without rolling. The collection scope of cut tobacco includes bulk cigarettes processed from tobacco leaves, such as pipe tobacco, Mohe tobacco, tobacco powder, hookah, yellow and red cut tobacco, etc.
Two. Wine and Alcohol This tax item consists of six subheads: grain wine, potato wine, yellow wine, beer, other wines and alcohol. (1) Grains wine refers to white wine brewed by saccharifying and fermenting sorghum, corn, rice, glutinous rice, barley, wheat, millet and highland barley. (II) Potato Liquor Potato liquor refers to liquor brewed by saccharification, fermentation and distillation with dry and fresh potatoes such as sweet potato (sweet potato, sweet potato), cassava, potato (potato), taro and yam as raw materials. Wine brewed with beets is taxed on potato wine. (3) Yellow rice wine refers to the wine made by heating, saccharifying, fermenting and squeezing glutinous rice, japonica rice, indica rice, rice, yellow rice, corn, wheat and potatoes. Due to the differences in technology, ingredients and sugar content, yellow rice wine can be divided into four categories: dry rice wine, semi-dry rice wine, semi-sweet rice wine and sweet rice wine. The collection scope of yellow rice wine includes yellow rice wine brewed from various raw materials and local sweet wine with alcohol content exceeding 12 (including 12). (4) Beer Beer refers to the wine containing carbon dioxide brewed with barley or other grains as raw materials, hops added, saccharified, fermented and filtered. Beer can be divided into cooked beer and draft beer or pure draft beer according to different sterilization methods. The collection of beer includes all kinds of packaged beer and bulk beer. Non-alcoholic beer is taxed as beer. (5) Other liquors Other liquors refer to all kinds of liquors with alcohol content above 1 degree except grain liquor, potato liquor, yellow wine and beer. Its collection scope includes bran wine, other raw materials wine, local sweet wine, recovery wine, fruit wine, sparkling wine, medicinal wine and so on. 1. bran wine refers to wine brewed with bran of various grains. Liquor brewed with barnyard grass is taxed as bran wine. 2. Other raw materials liquor refers to liquor brewed with vinegar residue, sugar residue, sugar leakage, beet residue, powder residue, potato peel and other leftovers, fruits such as grapes, mulberries and acorns, substitutes such as wild plants, and sugar cane and sugar. 3. Earth sweet wine refers to the wine brewed with glutinous rice, rice and yellow rice. After heating, saccharification and fermentation (using distiller's yeast for fermentation), the alcohol content of press brewing is not more than 12 degree. If the alcohol content exceeds 12, it should be taxed according to yellow rice wine. 4. Replicated liquor refers to liquor made by adding fruit juice, spices, pigments, medicinal materials, tonics, sugar and seasonings on the basis of liquor, yellow wine and alcohol. , such as blending wine, brewing wine, nourishing wine, etc. 5. Fruit-wood wine refers to the wine made from various fruits by fermentation and filtration. 6. Sparkling wine refers to wine with alcohol content above 1, which is made by blending fruit juice, essence, pigment, sour material, wine (or alcohol), sugar (or saccharin) and adding carbon dioxide. 7. Medicinal liquor refers to the wine brewed or prepared by adding various medicinal materials on the basis of white wine and yellow wine according to the standards of medical and health departments. (6) Alcoholic alcohol, also known as ethanol, refers to a colorless transparent liquid with an alcohol content greater than 95 degrees produced by saccharification, fermentation and distillation of raw materials containing starch or sugar; It can also be synthesized from ethylene in petroleum pyrolysis gas. The scope of alcohol collection includes all kinds of industrial alcohol, medical alcohol and edible alcohol produced by distillation and synthesis.
3. Cosmetics Cosmetics are articles used to modify and beautify the human body surface in daily life. There are many kinds of cosmetics, and the raw materials used are different. According to its categories, it can be divided into two categories: beauty and fragrance. Beauty cosmetics include powder cake, lipstick, nail polish, rouge, eyebrow pencil, blue eye oil, eyelashes and complete sets of cosmetics; Aromatic agents include perfume, perfume essence, etc. The collection scope of this tax item includes: perfume, perfume essence, powder cake, lipstick, nail polish, rouge, eyebrow pencil, lip pencil, blue eye oil, eyelashes, complete sets of cosmetics, etc. (1) Perfume and perfume essence refer to liquid aromatic cosmetics which are mixed with alcohol and essence as the main raw materials. (2) Powder refers to cosmetics used to whitewash cheeks. According to its shape, there are powder, block and liquid. Colored velvet powder puff attached to high-grade compact, small box of rouge and rouge powder puff attached to compact of different colors are taxed as "powder". (3) Lipstick, also known as lipstick, is a cosmetic applied to the lips. The color of lipstick is mainly red, but also white (commonly known as white mouth), and there is also a color-changing lipstick made of eosin and other dyes. (4) Nail polish, also known as "finger oil", is a colored or colorless oily liquid cosmetic used to modify and protect nails. (5) Rouge is a cosmetic applied to cheek skin. There are powder rouge, transparent rouge ointment and emulsified rouge ointment. (6) Eyebrow pencil is a cosmetic to modify eyebrows. There are pencil type and push tube type. (7) Lip liner is a cosmetic for modifying lips. (8) Blue eye oil is a cosmetic applied around the eye sockets and eyelids. It is made of oil, wax and pigment. Colors are blue, green, brown and so on. Because blue is the most commonly used, it is commonly known as "blue eye oil". Eye shadow cream, eye shadow cream and eye shadow powder should be taxed according to blue eye oil. (9) The product name of eyelash is "eye cream" or "mascara", which is a kind of cosmetics used to modify eyelash. Its product forms are solid block and emulsified. The colors are mainly black and brown. (10) A complete set of cosmetics refers to a series of products packaged with cosmetics for various purposes. Generally, it is packaged in refined metal or plastic boxes. There are always cosmetic tools such as mirrors and combs in the boxes, which are multifunctional and easy to use. Cosmetic oil, cleansing oil, oil paint, hair gel and hair bleach used by stage, drama and film and television actors do not belong to the scope of this tax item.
Fourth, skin care and hair care products Skin care and hair care products are products used to moisturize, protect and tidy human skin and hair. The collection scope of this tax item includes: cream, face oil, toilet water, hair oil, hair cream, perm water, hair dye essence, facial cleanser, scrub cream, fire cream, facial mask, massage cream, shampoo, conditioner, soap, shower gel, hair gel, mousse and other skin care products. (1) vanishing cream is an oil-in-water emulsion. There are many kinds of pastes, which can be divided into four categories according to their paste structure, properties and uses: slightly alkaline and slightly acidic powder pastes and medicinal nutritional pastes. (2) Flour oil, also known as "moisturizing oil" or "moisturizing oil", is a kind of highly oily "water-in-oil" emulsion, which contains a lot of grease components and can play the role of cold resistance, moisture retention and crack prevention. (3) Toilet water is an aromatic skin care product, which has the functions of sterilization, deodorization, itching relief and He Shuang. It is made by mixing alcohol, water and essence as the main raw materials. The main differences between toilet water and perfume are: the amount of toilet water essence is less than 5% (including 5%), the amount of alcohol is more, but the concentration is lower, and a small amount of raw materials such as cinnamon oil and agastache oil should be added; The amount of perfume essence is large, more than 5%, and the amount of alcohol is small, but the concentration is high. Hair oil, also known as "hair growth oil" or "hair oil", is a hair care and hairdressing product. (5) Hair cream is an emulsified cream hair care product, which can be divided into "oil-in-water" hair cream and "water-in-oil" hair cream according to the structure of its emulsion. (6) Perm water is a kind of daily necessities that make hair curl and keep hairstyle. Used for perm (or cold perm) is called perming agent; Used for cooling treatment is called cold curling agent. Styling hair water is also taxed according to perm water. (7) Hair dye essence, also known as hair dye, is a product used for dyeing hair and keeping hair in a certain color. According to the retention time of dyes after dyeing, hair dyes can be divided into three categories: temporary hair dyes, semi-permanent hair dyes and permanent hair dyes. (8) Shampoo is also called shampoo or shampoo. Generally, the mixed salt of triethanolamine and ammonium hydroxide of fatty alcohol sulfate, isopropylamide dodecanoate, formaldehyde, polyoxyethylene, lanolin, perfume, pigment and water are used as raw materials. Shampoo blocks and talcum powder are taxed. (9) Soap (including hand sanitizer), also called cosmetic soap, is a kind of medium and high-grade washing products with strong aromatic smell. It is made of animal and vegetable oil, caustic soda, rosin and essence through chemical (saponification) reaction at a certain temperature. There are many kinds of colors, which can be divided into three kinds according to the ingredients: ordinary soap, fat soap and medicinal soap. The collection covers all kinds of soaps. (10) Other skin care and hair care products refer to various skin care and hair care products with moisturizing, skin care and hair care functions other than those listed in this category.
Verb (abbreviation of verb) Precious jewelry and jewelry and jade The 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. (1) Gold and silver jewelry includes all kinds of pure gold and silver jewelry and inlaid jewelry (including artificial gold and silver, synthetic gold and silver jewelry, etc. ) Made of precious and rare materials such as gold, silver, platinum, precious stones, pearls, diamonds, jadeite, corals and agates, other metals and artificial gem. (2) The types of jewelry and jade include: 1. Diamonds: Diamonds are crystal minerals that are completely crystallized from single element carbon, and they are also the only gems made of single element. Diamonds are octahedral cleavage, that is, the four directions of planar octahedral crystal faces are generally stepped. The chemical properties of diamonds are very stable and are not easily soluble in acid and alkali. But in pure oxygen, it will decompose when heated to about 1770 degrees. When heated to 1700 degrees in vacuum, it will decompose into graphite. Diamonds are transparent, translucent and opaque. Gem-grade diamonds should be colorless and transparent, with no or few defects, and can also be yellowish or extremely light brown. The most precious color is natural pink, followed by blue and green. 2. Pearl: Small impurities in seawater or fresh water enter the mollusk, which stimulates the mantle to secrete a kind of pearl (mainly calcium carbonate), which wraps the small impurities layer by layer and gradually turns into small round beads. This is the pearl. The color of pearls is mainly white, pink and light yellow, with pearl luster, and its surface is faintly shining with iridescent pearls. White color, bright skin, round shape, hard particle size, the highest value. 3. Turquoise: Turquoise is a kind of self-colored gem, which is completely hydrated copper aluminum phosphate. The molecular formula is cual6(po4)4(oh)8? 5h2o. The transparency of turquoise is opaque, and the lower part of the flake is translucent. The polished surface is greasy glass luster, and the fracture surface is greasy dark luster. The types of turquoise are Persian turquoise, American turquoise and Mexican turquoise, Egyptian turquoise and wire turquoise. 4. Lapis lazuli: Lapis lazuli is a mineral of sodalite family; The molecular formula of lapis lazuli is (na, ca)7-8(al, si) 12(o, s)24(so4), Cl2 (OH) 2 (OH) 2, in which sodium is often partially replaced by potassium and sulfur is partially replaced by sulfate, chlorine or selenium. The types of lapis lazuli are Persian lapis lazuli, Soviet lapis lazuli or Spanish lapis lazuli and Chilean lapis lazuli. 5. Opal: It belongs to opal in minerals, and its molecular formula is sio2? Nitric oxide. Because the sio2 _ 2 beads in opal are arranged neatly like a grating, when white light shines on it, it is diffracted and scattered into a chromatogram, so opal has a dazzling changing color, especially red. The types of opals include white opal, black opal, crystal opal, fire opal, colloidal opal or emerald opal, megalithic opal, gangue opal or matrix opal. 6. Olivine: Olivine is a kind of gem with its own color. The common colors are pure green, yellow-green to brown-green. Olivine is not colorless. The molecular formula is (mg, fe)2sio4. The types of olivine include olivine, topaz, forsterite, fayalite, "Twilight Emerald" and boehmite. 7. Feldspar: According to mineralogical classification, feldspar can be divided into two categories: potash feldspar and plagioclase. The molecular formulas are kalsi3o8 and naalsi3o8 respectively. The types of feldspar are moonstone or cryolite, moonstone or sandstone, Labrador stone, Tianhe stone or Amazon stone. 8. Jade: jadeite (also called jadeite) and nephrite. Emerald is a kind of sodium aluminosilicate, and its molecular formula is naal(sio3)2. Nephrite is a hydrous calcium magnesium silicate, and its molecular formula is: CAG5 (OH) 2 (Si4o11) 2. 9. Timekeeping: Timekeeping is a gem of other colors, and pure timekeeping is colorless and transparent. The molecular formula is silicon dioxide. The types of seasonality include crystal, halo or Ayabeni seasonality, rutile speckled or reticulated rutile seasonality, amethyst, topaz, smoky seasonality or smoky crystal, hibiscus stone, Dongling stone, purple Shi Ying seasonality, milk seasonality, sapphire or sapphire Shi Ying, tiger eye, eagle eye or eagle eye, quartz cat eye and starry sky or starry Shi Ying. 10. chalcedony: also known as aphanitic time. The molecular formula is silicon dioxide. The types of chalcedony are moonstone, chrysoprase, red agate, carnelian, bloodstone, emerald chalcedony, agate, onyx, jasper, dark green chalcedony and silicified wood. 1 1. Garnet: Its crystal shape and color are very similar to pomegranate seeds, hence the name. The general molecular formula of garnet is r3m2(sio4)3. The types of garnet include almandine, magnesium almandine, magnesium almandine, manganese almandine, andradite and calcium chromite. 12. Zircon: red, yellow, blue, purple, etc. The molecular formula is zrsio4. 13. Spinel: yellow, green and colorless. The molecular formula is mgal2o4. The types of spinel include red spinel, ruby spinel or ruby spinel, purple or garnet-like spinel, pink or rose spinel, orange spinel, blue spinel, sapphire spinel or sapphire spinel, calcite spinel, black spinel, ferrimagnesite spinel or ferrimagnesite spinel. 14. Topaz: Topaz is aluminum fluosilicate with orthogonal crystal system. The molecular formula is al2(f, oh)2sio4. The varieties of topaz are brownish yellow to yellowish brown, light blue to light blue, pink and colorless. 15. Tourmaline: an extremely complex boroaluminosilicate, which may contain one or more of the following components: magnesium, sodium, lithium, iron, potassium or other metals. These elements have different proportions and colors. The types of tourmalines are red, green, blue, yellow and orange, colorless or white, black, variegated gemstones, cat's eye tourmalines and stone-like tourmalines. 16. Golden emerald: It belongs to spinel minerals and aluminate minerals. The main component is alumina beryllium, which belongs to orthogonal crystal system. The molecular formula is beal2o4. The types of olivine are metamorphic rocks, opals, metamorphic cat's eye gems and other varieties. 17. beryl: beryl is colorless in its pure state; Different varieties have different colors because of the existence of trace metal oxides. In the presence of chromium oxide or vanadium oxide, it usually becomes emerald, while aquamarine is colored by ferrous oxide. It becomes cesium beryl because of magnesium, while gold beryl is colored because of iron oxide. The molecular formula is be3al2(sio3)6. The types of beryl are emerald, aquamarine, maxixe beryl, gold beryl, cesium beryl, other transparent varieties, cat's eye beryl, starlight beryl and so on. 18. corundum: corundum is a very common mineral. Apart from starlight gems, only translucent to transparent varieties can be called gems. The molecular formula is al2o3, which contains red chromium oxide, blue titanium oxide and iron oxide, yellow iron oxide, orange chromium oxide and iron oxide, green iron oxide and titanium oxide, and purple chromium oxide, titanium oxide and iron oxide. The types of corundum include ruby, star ruby, sapphire, bright sapphire and starlight sapphire. 19. Amber is an organic substance. It is a kind of petrochemical rosin, which contains some ancient trees related to rosin. The molecular formula is c40h64o4. The types of amber are Haipo, Kengpo, Gepper, Zhongpo, Lipo, Turbid, Bubble and Bone. 20. Coral: It is another bio-gem material. It is a dendritic calcium skeleton of coral, which is formed by the proliferation of tiny marine animals. 2 1. Coal jade: Coal jade is a kind of lignite (mainly composed of carbon and containing hydrogen and oxygen). It is compacted by driftwood and sinks to the bottom of the sea, becoming buried fine silt and then becoming hard shale, which is called "coal jade rock". Coal jade is biogenic. Coal jade is amorphous, rough surface is dull, and polished surface has glass luster. 22. Tortoise shell: amorphous, oily to waxy, with hardness of 2.5. 23. Synthetic corundum refers to an artificial material whose physical, optical and chemical properties are basically the same as those of related natural corundum. 24. Synthetic gemstones refer to artificial gem with basically the same physical, optical and chemical properties as related natural gemstones. Synthetic gemstones include synthetic rutile, strontium titanate, yttrium aluminum garnet, gallium garnet, synthetic cubic zircon, synthetic sapphire, synthetic spinel, synthetic rutile, synthetic metamorphic rock, synthetic diamond, synthetic emerald, synthetic opal and synthetic chronometer. 25. Double stone: also known as composite stone, this is a kind of gem bonded by two different materials. The types of double-sided stones are classified according to the properties of the materials used for bonding. Amphoteric stones include garnet and glass amphoteric stones, emerald substitutes, opal substitutes, starlight sapphire substitutes, diamond substitutes, and various other composite stones similar to gems. 26. Glass imitation.
6. Firecrackers, fireworks and firecrackers, also known as firecrackers. It is an explosive made by tightly wrapping gunpowder with multiple layers of paper and connecting a fuse. Fireworks refer to fireworks, which are usually wrapped and filled with chemicals. After the fireworks are lit, they spray out various colors, some of which are transformed into various scenes, which are divided into two categories: small fireworks on the ground and large fireworks in the air. The collection scope of this tax item includes all kinds of firecrackers and fireworks. Generally, it is divided into 13 categories, namely, flower spraying, spinning, off-line, rocket, bead spitting, thread incense, small fireworks, smoke, modeling toys, firecrackers, friction guns, combined fireworks and fireworks bombs. Starting paper and firecrackers used in sports are not levied according to this tax item.
Seven, gasoline gasoline is a major category of light petroleum products. It is made of natural or artificial petroleum through desalination, primary distillation, catalytic cracking and blending. It is a colorless to yellowish liquid, which is flammable, explosive and volatile. According to the production equipment, it can be divided into straight-run gasoline and cracked gasoline. After blending, it is made into gasoline with various uses. According to the purpose, it can be divided into automobile gasoline, aviation gasoline, starting gasoline and industrial gasoline (solvent gasoline). The collection scope of this tax item includes: automobile gasoline, aviation gasoline and starting gasoline. Industrial gasoline (solvent gasoline) is mainly used as solvent, which does not belong to the scope of this tax item.
Eight, diesel diesel is a major category of light petroleum products. It is made of natural or artificial petroleum through desalination, primary distillation, catalytic cracking and blending. Flammable and explosive, less volatile than gasoline. Diesel oil is divided into light diesel oil, heavy diesel oil, military diesel oil and agricultural diesel oil according to its use. The scope of this tax item includes: light diesel oil, heavy diesel oil, agricultural diesel oil and military light diesel oil.
Nine, automobile tires Automobile tires refer to the inner and outer tires used in various automobiles, trailers, special vehicles and other motor vehicles. The collection scope of this tax item includes: (1) light passenger car tires; (2) Heavy tires for buses and trolleybuses; (three) tires for vehicles such as mines and buildings; (four) special vehicle tires (referring to off-road tires running on roads or in snow, desert and other high places); (5) Motorcycle tires; (six) all kinds of trailer tires; (seven) engineering vehicle tires; (eight) other motor vehicle tires; (9) Ordinary tires for automobiles, agricultural tractors, harvesters and walking tractors. (From 20 10, 12, 1, the special tires for agricultural tractors, harvesters and walking tractors do not belong to the scope of "automobile tires" in consumption tax. )
10. The scope of collection of this tax item for motorcycles includes: (1) mopeds: two-wheeled motor vehicles with the maximum design speed not exceeding 50km/h and the total working volume of engine cylinders not exceeding 50ml. (2) Motorcycles: two-wheeled and three-wheeled motor vehicles with the maximum design speed exceeding 50km/h, the total working volume of engine cylinders exceeding 50ml and the empty weight not exceeding 400kg (the empty weight of tricycles with cabs and special vehicles is not subject to this restriction). 1. Two-wheeler: A motorcycle with a driving wheel and a driven wheel. (1) Ordinary car: a motorcycle with a riding frame and double cushions, and the basic diameter of the rim is not less than 304 mm, which is suitable for driving on expressways or urban roads. (2) Minicar: a motorcycle with a sitting or riding frame, single or double seat cushions and a rim with a basic diameter of no more than 254 mm, which is suitable for driving on expressways or urban roads. (3) Off-road vehicle: Motorcycle has a riding frame, wide steering handle, and large vertical clearance and ground clearance of off-road tires and wheels, which is suitable for driving in off-road areas. (4) Ordinary racing car: A motorcycle with a narrow steering handle, a backward seat cushion and a high-power and high-speed engine rides on a special runway. (5) Minicar: a motorcycle with a sitting or riding frame, a rim with a basic diameter of no more than 254 mm, a high-power and high-speed engine and racing on a special runway. (6) off-road racing: Motorcycles with off-road performance, equipped with high-power engines, are used for racing speed in off-road areas. (7) Special vehicles: modified two-wheeled motorcycles used to complete specific tasks. Like driving. 2. Side tricycle: A three-wheeled motorcycle with a side car on one side of a two-wheeled vehicle. (1) Ordinary side tricycle: A motorcycle with a side tricycle structure, used for carrying passengers or goods. (2) Special side tricycle: a side tricycle equipped with special equipment to complete a specific task. Such as police cars and fire engines. 3. Tricycle: A tricycle equipped with two rear wheels symmetrically distributed with the front wheels and a fixed carriage. (1) Ordinary tricycle: a motorcycle with a tricycle structure, used for carrying passengers or goods. Such as buses and trucks. (2) Special tricycle: a tricycle equipped with special equipment to complete a specific task. Such as tank trucks, dump trucks and refrigerated trucks.
1 1. An automobile refers to a vehicle driven by a power plant, with four or more wheels, no tracks and no overhead lines, which is mainly used to carry people and their belongings. The scope of collection of this tax item includes: (1) Automobile: refers to a four-wheeled automobile with seats between two axles for carrying people and their belongings. The scope of automobile collection includes mini-cars (cylinder capacity, that is, exhaust volume, the same below)