The reading of tax-related test sites has always been the focus of tax agent examination, so if you want to take the tax agent certificate, you need to pay more attention to tax-related content in peacetime. Today, I will bring you the formula of consumption tax items. Candidates who wish to take the 202 1 exam can remember the consumption tax by memorizing the formula. Let's take a look together.

The consumption tax item 15 includes cigarettes, alcohol, cosmetics, precious jewels and jade, firecrackers and fireworks, refined oil, automobiles, motorcycles, golf balls and equipment, high-end watches, yachts, wooden disposable chopsticks, solid wood floors, paints and batteries.

Two men want to play golf, and two women want to visit high-end watches-(high-end watches for alcohol, tobacco, golf, cosmetics and jewelry)

Firecrackers outside yachts, paint for automobiles and motorcycles —— (battery firecrackers for yachts, paint for automobiles and motorcycles)

Chopsticks are rolled into wooden floors and moved into the property through wholesale and retail.

The above is the memory of tax item 202 1: consumption tax 15 of tax agent examination center, hoping to help you firmly grasp this examination center. For more related content, you can go to the relevant columns to check.