According to Baidu law, automobile tires belong to the scope of consumption tax. The tax items of consumption tax include: cigarettes, alcohol, cosmetics, precious jewels and jade, firecrackers, fireworks, refined oil, automobile tires, motorcycles, automobiles, golf balls and equipment.

Consumption tax (special goods and services tax) is the general name of all kinds of taxes with the turnover of consumer goods as the tax object. This is a tax levied by the government on consumer goods. The collection link is single, and most of them are paid in the production or import link. Consumption tax is a typical indirect tax.