1 thought on “15 kinds of consumption tax taxation range”
Brandon
The scope of consumption tax taxes include tobacco, alcohol, high -end cosmetics, valuable jewelry and jewelry and jewelry and jade, firecrackers, golf and balls, high -end watches, yachts, wooden disposable chopsticks, solid wood flooring, refined oil, motorcycle, car, small car , Coatings and batteries. 1. Smoke (including cigarettes, cigars and cigarettes) 2. Wine (1) The scope of the taxation of this tax includes white wine (including grain liquor and potato liquor), rice wine, beer and other Wine (fruit wood wine, medicinal wine, etc.). Seasoning wine does not levy consumption tax. (2) Do not levy consumption tax for alcohol. (3) Beer houses (beer houses) organized by the food industry, commerce, and entertainment industry should be levied by beer produced by beer production equipment. 3. High -end cosmetics (1) The scope of the taxation of this tax includes high -end beauty, modified cosmetics, high -end skin care cosmetics and complete sets of cosmetics. (2) Do not levy consumer taxes for "ordinary beauty, modified cosmetics". (3) The stage, drama, film and television actor makeup, cleansing oil, and oil color, do not levy consumption tax. 4. Valuable jewelry and jewelry and jade This scope of this taxation includes gold and silver jewelry, platinum jewelry, diamonds and diamond jewelry (such as diamond ring), and other valuable head jewelry and jewelry jade (such as pearls, amber, corals, corals Wait). 5. Firecrackers, fireworks This of the issuing paper and firecrackers used in sports, not levying consumption tax. 6. Refined oil The collection scope of this taxation includes 7 aspirations of gasoline, diesel, petroleum oil, solvent oil, aviation kerosene, lubricant and fuel oil. 7. Motorcycles 8. Cars (1) The scope of this tax is included in three seeds such as passenger cars, medium -light commercial buses and ultra -luxury cars, excluding large commercial passenger cars And truck. (2) Electric vehicles, beach cars, snow cars, kart, golf cars, do not levy consumption tax. (3) Car tires do not levy consumption tax. (4) No consumption tax for trucks; business cars, satellite communications cars such as trucks or vans of vans and vans are not levied for consumption taxes. [Explanation] Ultra -luxury cars refer to passenger cars and medium -light commercial buss with a retail price of 1.3 million yuan (excluding value -added tax) or above. 9. Golf ball and ball This scope of this tax collection include golf, golf club, golf bag (bag), golf club head, pole body, and grip. [Explanation] For golf cars, not levying consumption taxes. 10. High -end watches High -end watches refer to various types of watches with a sales price (excluding value -added tax) per 10,000 yuan (inclusive). 11. Yacht 12. Wooden disposable chopsticks 13. Solid wood flooring 14. Coating 15. Battery Consumer tax taxpayment time: 1. For taxable consumer goods sold by taxpayers, the incidence of taxation obligations is determined according to different sales settlement methods: (1) The taxpayer adopts the sale and installment collection settlement method on the day of the receipt date stipulated in the written contract. ; If the written contract does not agree on the date of receipt or no written contract, the day of the taxable consumer goods. (2) The taxpayer adopts the pre -collection payment settlement method to issue the day of taxable consumer goods. (3) The taxpayer adopts the day of entrusted payment and entrusting banks to collect the settlement method, and on the day of the taxable consumer goods and the paid receivables. (4) The taxpayer adopts other settlement methods to collect the sale of money or obtain the credentials of the sales payment. 2. Taxpayer's own self -produced and self -use taxable consumer goods, on the day of transferring to use. 3. The taxpayer entrusted the taxable consumer goods on the day of the taxpayer. 4. The taxable consumer goods imported by taxpayers are the day of customs declaration.
The scope of consumption tax taxes include tobacco, alcohol, high -end cosmetics, valuable jewelry and jewelry and jewelry and jade, firecrackers, golf and balls, high -end watches, yachts, wooden disposable chopsticks, solid wood flooring, refined oil, motorcycle, car, small car , Coatings and batteries.
1. Smoke (including cigarettes, cigars and cigarettes)
2. Wine
(1) The scope of the taxation of this tax includes white wine (including grain liquor and potato liquor), rice wine, beer and other Wine (fruit wood wine, medicinal wine, etc.). Seasoning wine does not levy consumption tax.
(2) Do not levy consumption tax for alcohol.
(3) Beer houses (beer houses) organized by the food industry, commerce, and entertainment industry should be levied by beer produced by beer production equipment.
3. High -end cosmetics
(1) The scope of the taxation of this tax includes high -end beauty, modified cosmetics, high -end skin care cosmetics and complete sets of cosmetics.
(2) Do not levy consumer taxes for "ordinary beauty, modified cosmetics".
(3) The stage, drama, film and television actor makeup, cleansing oil, and oil color, do not levy consumption tax.
4. Valuable jewelry and jewelry and jade
This scope of this taxation includes gold and silver jewelry, platinum jewelry, diamonds and diamond jewelry (such as diamond ring), and other valuable head jewelry and jewelry jade (such as pearls, amber, corals, corals Wait).
5. Firecrackers, fireworks
This of the issuing paper and firecrackers used in sports, not levying consumption tax.
6. Refined oil
The collection scope of this taxation includes 7 aspirations of gasoline, diesel, petroleum oil, solvent oil, aviation kerosene, lubricant and fuel oil.
7. Motorcycles
8. Cars
(1) The scope of this tax is included in three seeds such as passenger cars, medium -light commercial buses and ultra -luxury cars, excluding large commercial passenger cars And truck.
(2) Electric vehicles, beach cars, snow cars, kart, golf cars, do not levy consumption tax.
(3) Car tires do not levy consumption tax.
(4) No consumption tax for trucks; business cars, satellite communications cars such as trucks or vans of vans and vans are not levied for consumption taxes.
[Explanation] Ultra -luxury cars refer to passenger cars and medium -light commercial buss with a retail price of 1.3 million yuan (excluding value -added tax) or above.
9. Golf ball and ball
This scope of this tax collection include golf, golf club, golf bag (bag), golf club head, pole body, and grip.
[Explanation] For golf cars, not levying consumption taxes.
10. High -end watches
High -end watches refer to various types of watches with a sales price (excluding value -added tax) per 10,000 yuan (inclusive).
11. Yacht
12. Wooden disposable chopsticks
13. Solid wood flooring
14. Coating
15. Battery
Consumer tax taxpayment time:
1. For taxable consumer goods sold by taxpayers, the incidence of taxation obligations is determined according to different sales settlement methods:
(1) The taxpayer adopts the sale and installment collection settlement method on the day of the receipt date stipulated in the written contract. ; If the written contract does not agree on the date of receipt or no written contract, the day of the taxable consumer goods.
(2) The taxpayer adopts the pre -collection payment settlement method to issue the day of taxable consumer goods.
(3) The taxpayer adopts the day of entrusted payment and entrusting banks to collect the settlement method, and on the day of the taxable consumer goods and the paid receivables.
(4) The taxpayer adopts other settlement methods to collect the sale of money or obtain the credentials of the sales payment.
2. Taxpayer's own self -produced and self -use taxable consumer goods, on the day of transferring to use.
3. The taxpayer entrusted the taxable consumer goods on the day of the taxpayer.
4. The taxable consumer goods imported by taxpayers are the day of customs declaration.