Legal analysis: tax item (15) tax rate: 1. Cigarettes: 56% of Class A cigarettes plus 0.003 yuan/cigarette; 36% of Class B cigarettes plus 0.003 yuan/cigarette; Commercial wholesale11%; Cigar 36%; Cut tobacco 30%. Second, wine and alcohol: 20% liquor plus 0.5 yuan /500g (or 500ml); Yellow rice wine 240 yuan/ton; 250 yuan/ton of Grade A beer and 220 yuan/ton of Grade B beer; Other wine10%; Alcohol 5%. Third, cosmetics 30%. 4. Precious jewelry and jade jewelry: 5% of gold and silver jewelry, platinum jewelry, diamonds and diamond jewelry; Other precious jewelry and jade jewelry 10%. 5. Firecrackers and fireworks 15%. Six, refined oil: leaded gasoline 1.52 yuan/liter, unleaded gasoline 1.52 yuan/liter; Diesel oil 1.20 yuan/liter; Aviation kerosene 1.20 yuan/liter; Naphtha 1.52 yuan/liter; Solvent oil 1.52 yuan/liter; Lubricating oil 1.52 yuan/liter; Fuel oil 1.20 yuan/liter. Seven, motorcycle: cylinder capacity of 250 ml (including 250 ml) below 3%; 10%, and the gas cylinder capacity is more than 250ml. Eight, cars: passenger cars according to the different cylinder capacity; Medium and light commercial buses are 5%. Nine, golf and golf equipment 10%. Ten, high-end watches 20%. XI. Yacht 10%. Twelve, wooden disposable chopsticks 5%. Thirteen, solid wood floor 5%. Fourteen, lead storage battery 4%. Fifteen, paint 4%.

Legal basis: Provisional Regulations of People's Republic of China (PRC) on Consumption Tax.

Article 2 The items and tax rates of consumption tax shall be implemented in accordance with the Table of Items and Tax Rates of Consumption Tax attached to these Regulations. The adjustment of consumption tax items and tax rates shall be decided by the State Council.

Article 7 Taxable consumer goods produced by taxpayers for their own use shall be taxed according to the sales price of similar consumer goods produced by taxpayers; If there is no sales price of similar consumer goods, tax shall be calculated according to the composition of taxable value. The formula for calculating the component tax value of tax payment by ad valorem method: component tax value = (cost+profit) ÷( 1- proportional tax rate) The formula for calculating the component tax value of tax payment by composite tax method: component tax value = (cost+profit+self-production and self-use quantity × fixed tax rate) ÷( 1- proportional tax rate).

Article 8 Taxable consumer goods entrusted for processing shall be taxed according to the sales price of similar consumer goods of the entrusted party; If there is no sales price of similar consumer goods, tax shall be calculated according to the composition of taxable value. The formula for calculating the taxable value of tax components by ad valorem method: the taxable value of components = (material cost+processing fee) ÷( 1- proportional tax rate) The formula for calculating the taxable value of tax components by composite taxation method: the taxable value of components = (material cost+processing fee+entrusted processing quantity × fixed tax rate) ÷ (1)

Article 9 Taxable consumer goods imported shall be taxed according to their taxable value. The formula for calculating the taxable value of tax components by ad valorem method is: taxable value of components = (customs duty paid price+tariff) ÷( 1- consumption tax rate).

The formula for calculating the tax composition with the compound tax method is the tax value: the tax value of the composition = (customs duty paid price+tariff+import quantity × consumption tax rate) ÷( 1- consumption tax rate).