The scope of consumption tax collection includes five types of products:
The first category: some special consumer goods, such as cigarettes, wine, firecrackers, fireworks, etc. Harm to human health, social order and ecological environment;
The second category: luxury goods and non-necessities such as precious jewelry and cosmetics;
The third category: high-energy consumption and high-grade consumer goods, such as cars and motorcycles;
The fourth category: non-renewable and replaceable petroleum consumer goods, such as gasoline and diesel oil;
The fifth category: products with certain financial significance, such as skin care products and hair care products.
Extended data:
According to the Provisional Regulations of People's Republic of China (PRC) on Consumption Tax:
Article 3 Taxpayers who concurrently engage in consumption tax consumer goods with different tax rates (hereinafter referred to as taxable consumer goods) shall separately account for the sales volume and sales volume of taxable consumer goods with different tax rates. If sales and sales quantity are not accounted separately, or taxable consumer goods with different tax rates are sold as complete sets of consumer goods, the higher tax rate shall apply.
Article 4 Taxable consumer goods produced by taxpayers shall be taxed at the time of sale. Taxpayers who produce taxable consumer goods for their own use and use them for the continuous production of taxable consumer goods are not taxed; If it is used for other purposes, it will be taxed when it is transferred.
Taxable consumer goods entrusted for processing shall be collected and remitted by the entrusted party at the time of delivery to the entrusting party, unless the entrusted party is an individual. The taxable consumer goods processed by the entrusting party are used for the continuous production of taxable consumer goods, and the tax paid is allowed to be deducted according to the regulations. Taxable consumer goods imported shall be taxed at the time of customs declaration.
Article 11 Taxpayers exporting taxable consumer goods shall be exempted from consumption tax; Unless otherwise stipulated by the State Council. The tax exemption measures for the export of taxable consumer goods shall be formulated by the competent departments of finance and taxation of the State Council.
Article 12 The consumption tax shall be collected by the tax authorities, and the consumption tax on imported taxable consumer goods shall be collected by the customs.
Consumption tax shall be levied together with customs duties on taxable consumer goods brought or mailed into China by individuals. Specific measures shall be formulated by the State Council Customs Tariff Commission jointly with relevant departments.
Article 13 Taxable consumer goods sold by taxpayers and taxable consumer goods produced for their own use shall, unless otherwise stipulated by the competent departments of finance and taxation of the State Council, report and pay taxes to the competent tax authorities where the taxpayer's institution is located or where it is domiciled.
For taxable consumer goods entrusted for processing, unless the entrusted party is an individual, the entrusted party shall remit the consumption tax to the competent tax authorities at the place where the institution is located or where it resides. Imported taxable consumer goods shall be declared and paid to the customs at the place of declaration.
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