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.
(1) Smoking
Sub-item:
1, cigarettes;
2, cigars;
3. Cut tobacco.
The production, import and wholesale of cigarettes all adopt the compound taxation method of quantity plus ad valorem.
At present, the consumption tax of cigarette wholesale in China adopts the compound taxation method, with ad valorem proportional tax 1 1% and specific tax of 0.005 yuan per cigarette.
Cigars and cut tobacco are subject to proportional tax rate.
(2) wine
Sub-item:
1, white wine;
2. Yellow rice wine;
3. beer;
4. Other wines.
Liquor adopts compound tax method.
The consumption tax is levied at the applicable tax rate of 10% for "other wines" based on distilled liquor or edible alcohol, with the national food health word or health food health word number and the alcohol content below 38 degrees (inclusive), or based on fermented wine with the alcohol content below 20 degrees (inclusive). Other blended wines are subject to consumption tax according to the liquor tax rate.
Beer (220 yuan/ton and 250 yuan/ton) and yellow rice wine are taxed at a fixed rate.
Fruit beer belongs to beer tax.
Wine is subject to consumption tax according to "other wines" (except distilled wine with grapes as raw materials).
Seasoned wine does not fall within the scope of consumption tax.
Beer produced by beer production equipment in beer houses (beer houses) organized by catering, commerce and entertainment industries shall be subject to consumption tax at the rate of 250 yuan/ton.
(3) High-grade cosmetics
The scope of collection includes advanced beauty, modified cosmetics, advanced skin care cosmetics and complete sets of cosmetics. High-grade beauty cosmetics, modified cosmetics and high-grade skin care cosmetics refer to those whose sales (duty paid) price (excluding VAT) is 10 yuan/ml (g) or 15 yuan/tablet (tablet) or above.
Do not include makeup oil, cleansing oil and oil paints for stage, drama and film and television makeup.
(4) Precious jewels and jewels and jade
Gold and silver and gold-based and silver-based alloy jewelry, as well as inlaid jewelry, diamonds and diamond jewelry and platinum jewelry of gold and silver and gold-based and silver-based alloys, are taxed at the retail link, and the tax rate is 5%;
Other non-gold and silver precious jewelry and jewelry and jade are taxed according to production (ex-factory), import and entrusted processing, and the tax rate is 10%.
(5) firecrackers and fireworks
Sports starter paper and firecrackers are not included.
(6) Refined oil
1, gasoline
2. Diesel oil
3. Naphtha (also known as chemical light oil)
4. Solvent oil
5. Aviation kerosene (deferred collection)
6. Lubricating oil
7. Fuel oil (also known as heavy oil and residual oil)
(7) cars
Sub-item:
1, passenger car;
2. Medium and light commercial buses;
3. Super luxury car.
Including 9 passenger cars and 10 ~ 23 medium-sized commercial vehicles (determined according to the lower limit of rated passenger compartment).
Electric car, ATV, snowmobile, go-kart, golf cart, etc. Does not fall within the scope of this tax item, and no consumption tax is levied.
Ultra-luxury cars are passenger cars and light commercial vehicles with a retail price of 6.5438+0.3 million yuan (excluding value-added tax) and above.
(8) Motorcycles
Cancel the consumption tax on small-displacement motorcycles with a cylinder volume of 250 ml or less.
(9) Golf balls and equipment
Comprises a golf ball, a golf club, a golf bag (bag), a golf club head, a shaft and a grip.
(10) high-end watches
Watches above 10000 yuan (inclusive) excluding VAT are included.
(1 1) yacht
This tax item only covers motor boats whose length, materials and uses meet the standards.
(12) wooden disposable chopsticks
There are not many kinds of tips-wooden and disposable.
(13) Solid wood floor
Including various specifications of solid wood floors, solid wood finger-jointed floors, solid wood composite floors, solid wood decorative boards with tenons and grooves on side end faces for decorating walls and ceilings, and unpainted plain boards.
(14) battery
Scope includes: primary battery, storage battery, fuel battery, solar battery and other batteries.
(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 content below 420g/L (inclusive) under construction will be exempted from consumption tax.
Consumption tax is a commodity tax levied on consumer goods and specific consumption behaviors according to turnover.
Relationship between consumption tax and value-added tax
(1) two-level set;
(2) Value-added tax and consumption tax are obviously different in tax scope, tax payment link, tax basis, relationship with price and income attribution.
Legal basis:
The scope of personal income stipulated in Article 6 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China:
(1) Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment.
(2) Income from remuneration for labor services refers to income obtained by individuals from engaging in labor services, including design, decoration, installation, drawing, testing, medical treatment, law, accounting, consulting, lecturing, translation, manuscript review, painting and calligraphy, sculpture, film and television, audio and video recording, performance, performance, advertisement, exhibition, technical service, introduction service and brokerage service.
(3) The term "income from royalties" refers to the income obtained by individuals from publishing their works in the form of books, newspapers and periodicals.
(4) Income from royalties refers to income obtained by individuals from providing patents, trademarks, copyrights, the right to use non-patented technologies and other franchises; The income from providing the right to use copyright does not include the income from remuneration.
(5) Operating income means: 65,438+0. Income obtained by individual industrial and commercial households engaged in production and operation, and income obtained by investors of sole proprietorship enterprises and individual partners of partnership enterprises engaged in production and operation of sole proprietorship enterprises and partnership enterprises registered in China; 2 individuals engaged in paid service activities such as running schools, medical care and consulting according to law; 3 individuals from enterprises and institutions contracting, leasing, subcontracting, subletting income; Individuals engaged in other production and business activities.
(6) Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals with creditor's rights and equity.
(7) Income from property leasing refers to income obtained by individuals from renting real estate, machinery and equipment, vehicles, boats and other property.
(8) The term "income from property transfer" refers to the income obtained by individuals from the transfer of securities, stock rights, partnership property shares, real estate, machinery and equipment, vehicles, boats and other property.
(9) Accidental income refers to personal winning prizes, winning prizes, winning lottery tickets and other accidental income. If it is difficult to define taxable income items for personal income, it shall be determined by the competent tax authorities in the State Council.