1. The objects that fall within the scope of consumption tax collection and the consumption tax and value-added tax collection include the following 1 1 consumer goods: cigarettes, alcohol, cosmetics, skin care products, precious jewels and jade, firecrackers, fireworks and firecrackers, gasoline, diesel oil, automobile tires, motorcycles and automobiles.
The selected consumer goods can be divided into five categories:
The first category, if excessive consumption, will cause harm to human health, social order, ecological environment and other special consumer goods, such as cigarettes, wine, firecrackers, fireworks and so on.
The second category, luxury goods and non-necessities of life, such as cosmetics, precious jewelry and jade jewelry.
The third category is high-energy consumption and high-grade consumer goods, such as motorcycles and automobiles.
The fourth category is non-renewable resource products that will cause environmental pollution during use, such as gasoline and diesel oil.
The fifth category, products with large production and sales volume, sufficient tax sources and certain financial significance, such as skin care and hair care products, automobile tires and so on.
It should be pointed out that the scope of consumption tax is not static. With the development of China's economy, it can be adjusted appropriately according to the changes of national policies, economic conditions and consumption structure in the future. At present, the determination of the scope of consumption tax collection in China mainly embodies the following two characteristics:
First of all, consumption tax is levied by selecting some consumer goods to list tax items. The scope of consumption tax overlaps with that of value-added tax. That is to say, for the 1 1 tax items listed in the consumption tax, both consumption tax and value-added tax should be levied.
Secondly, all consumer goods listed in the consumption tax items and rates are required to be produced and imported in China. However, in order to balance the tax burden and plug the tax loopholes, the distribution, use and recovery of taxable consumer goods that do not reflect sales can also be included in the scope of consumption tax collection by treating them as sales.
Second, the scope of consumption tax. Consumption tax is a tax levied on a few consumer goods on the basis of general value-added tax on goods, mainly to adjust product structure, guide consumption direction and ensure national fiscal revenue. The current scope of consumption tax collection mainly includes: cigarettes, alcohol, firecrackers, fireworks, cosmetics, refined oil, precious jewels and jade, golf balls and equipment, high-end watches, yachts, wooden disposable chopsticks, solid wood floors, motorcycles, automobiles, batteries, paints and other tax items, and some tax items are subdivided into several subheads.
Third, the consumption tax collection link consumption tax is levied in a single link, that is to say, taxable consumer goods that take the retail link as the tax payment link are not subject to consumption tax in all links before the retail link; Consumption tax levied on production links is not levied on circulation links. Products go from production to wholesale to retail, and finally reach consumers. Turnover tax is levied on all links, but consumption tax is levied on only one of them. This is the single-link taxation of consumption tax. After the consumption tax is levied on taxable consumer goods in production or import, the consumption tax is not levied on the continued resale of the consumer goods except for the retail links of individual consumer goods. But no matter where the tax is levied, the single-link tax is implemented; Taxable consumer goods that take the retail link as the tax payment link are not subject to consumption tax before the retail link. This can not only reduce the number of taxpayers, reduce the cost of tax collection and management and the risk of tax source loss, but also prevent repeated taxation.
The above is what I introduced to you, which belongs to the scope of consumption tax collection and the related contents of levying consumption tax and value-added tax. Consumption tax is a kind of tax levied on a few consumer goods on the basis of universal value-added tax on goods.