1. Smoke. There are three kinds of cigarettes: cigarettes, cigars and cut tobacco. Class A cigarettes in cigarettes (allocation price 70 yuan (excluding VAT)/above (including 70 yuan)) are taxed at 56% +0.003 yuan/; Class B cigarettes (the allocation price is below 70 yuan (excluding VAT)/carton) shall be paid at the tax rate of 36% +0.003 yuan/carton. Cigars are taxed at the rate of 36%. Cut tobacco is levied at a tax rate of 30%. Commercial wholesale of cigarettes shall be levied at the tax rate of 1 1% +0.005 yuan/cigarette.
2. wine. It mainly involves four kinds of liquor, yellow wine, beer and other wines. Liquor is levied at 20% plus 0.5 yuan /500g (or 500ml). Yellow rice wine is levied at 240 yuan/ton. Beer is divided into two categories: A and B. Beer with an ex-factory price of ≥ 3,000 yuan per ton excluding value-added tax (including packaging and packaging margin) is classified as Class A beer, and the ex-factory price per ton does not include value-added tax (including packaging and packaging margin).
3. cosmetics. Its collection includes beauty, modified cosmetics, skin care cosmetics and complete sets of cosmetics. The tax rate is adjusted to 15%. Beauty cosmetics, cosmetic products and skin care cosmetics refer to cosmetics whose sales (duty paid) price (excluding VAT) is 10 yuan/ml (g) or 15 yuan/tablet (piece) or above.
4. Precious jewels and jade. Its collection scope includes: all kinds of gold and silver jewelry and all kinds of jewelry and jade after mining, polishing and processing. 1. The tax rate for gold and silver jewelry, platinum jewelry, diamonds and diamond jewelry is 5%; 2. Other precious jewelry and jade jewelry 10%. Gold and silver jewelry includes all kinds of pure gold and silver jewelry and inlaid jewelry (including artificial gold and silver, synthetic gold and silver jewelry, etc.). ) Made of precious and rare materials such as gold, silver, platinum, precious stones, pearls, diamonds, jadeite, coral, agate and artificial gem. Jewelry and jade include: diamond, pearl, turquoise, lapis lazuli, opal, olivine, feldspar, jade, timely, chalcedony, garnet, zircon, spinel, topaz, tourmaline, olivine, beryl, corundum, amber, coral, coal jade, tortoise shell, synthetic corundum, synthetic gemstone, synthetic stone and glass imitation.