1. Consumption tax collection items are selective. Consumption tax is levied on specific products specified in tax laws. That is to say, the state can select some consumer goods to levy consumption tax in a purposeful and focused manner according to the requirements of macro-industrial policy and consumption policy, so as to appropriately limit the consumption demand of certain special consumer goods. Therefore, it can be said that consumption tax tax adjustment has special characteristics; < /p>
2. Different tax rates are designed for different products, and the same product is taxed equally;
3. Consumption tax is an in-price tax and is an integral part of the price;
4. Consumption tax is levied through three methods: ad valorem fixed rate, specific volume fixed amount, and ad valorem specific combined levy;
The tax payable calculated using the ad valorem fixed rate method = sales volume X applicable tax rate
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The amount of tax payable calculated based on the quantitative quota method = sales quantity Sex is ultimately passed on to the consumer. All products produced using tobacco leaves as raw materials, regardless of the auxiliary materials used, fall within the scope of this tax item. This tax heading consists of four subheadings: Class A cigarettes, Class B cigarettes, cigars, and shredded tobacco.
Cigarette refers to cutting various tobacco leaves into shreds, mixing them evenly according to the formula requirements, adding sugar, wine, spices and other auxiliary materials, and using white paper, brown paper, coated paper or tobacco sheets through the machine Or hand-rolled regular cigarettes and cigar-style cigarettes.
(1) Category A cigarettes
Category A cigarettes refer to the allocation price of each standard carton (200 sticks, the same below) of more than 70 yuan (excluding value-added tax) (including 70 yuan) Yuan) cigarettes, the ad valorem tax rate is 56%. According to the "Notice of the State Administration of Taxation on Adjusting Consumption Tax Policies for Tobacco Products" (Caishui [2009] No. 84).
(2) Class B cigarettes
Class B cigarettes refer to cigarettes with an allocation price of less than 70 yuan (excluding value-added tax) per standard carton (200 sticks, the same below). Its ad valorem tax rate is 36%. According to the "Notice of the State Administration of Taxation on Adjusting Consumption Tax Policies on Tobacco Products" (Caishui [2009] No. 84).
(3) Cigar cigarettes
Cigar cigarettes are made from air-cured tobacco or air-cured tobacco and flue-cured tobacco as raw materials, and use tobacco leaves or cigarette paper and tobacco sheets as the inner wrapper of the cigarette. , tobacco products that are rolled by machine or hand using tobacco leaves as the outer wrapper of the cigarette. According to the different materials used in the inner wrapper, they can be divided into full-leaf cigars and half-leaf cigars.
The scope of cigar taxation includes cigars of various specifications and models. Its ad valorem fixed tax rate is 36%.
(4) Shredded tobacco
Shredded tobacco refers to cutting tobacco leaves into filaments, granules, sheets, powders or other shapes, then adding auxiliary materials, fermenting and storing, without Tobacco products rolled and ready for sale for smoking.
The taxable scope of shredded tobacco includes unrolled bulk cigarettes processed and produced using tobacco leaves as raw materials, such as pipe tobacco, mohe, tobacco powder, water pipe, yellow and red shredded tobacco, etc. (According to the "Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting Consumption Tax Policies" (Caishui [2014] No. 93), starting from December 1, 2014, the category "wine and alcohol" will be changed to "wine")
This tax heading consists of five subheadings: liquor, rice wine, beer, other wines, and alcohol (the alcohol subheading has been cancelled).
(1) Liquor
Liquor refers to liquor made from sorghum, corn, rice, glutinous rice, barley, wheat, millet, highland barley, white potato (sweet potato, sweet potato), cassava, potato (potato) ), taro, yam and other various grains and potatoes as raw materials, which are brewed by distillation after saccharification and fermentation.
(2) Rice wine
Yellow wine refers to glutinous rice, japonica rice, indica rice, rice, yellow rice, corn, wheat, potatoes, etc. as raw materials, which are heated, saccharified, and fermented. , pressed wine. Due to differences in technology, ingredients and sugar content, rice wine is divided into four categories: dry rice wine, semi-dry rice wine, semi-sweet rice wine, and sweet rice wine.
The taxation scope of rice wine includes rice wine brewed from various raw materials and sweet wine with alcohol content exceeding 12 degrees (including 12 degrees).
(3) Beer
Beer refers to wine containing carbon dioxide brewed from barley or other grains, adding hops, and undergoing saccharification, fermentation, and filtration. Beer can be divided into cooked beer and draft beer or fresh beer according to different sterilization methods.
The scope of beer taxation includes all kinds of packaged and bulk beer.
Non-alcoholic beer is taxed as beer.
(4) Other wines
Other wines refer to various wines with an alcohol content of more than 1 degree except grain liquor, potato liquor, rice wine and beer. The scope of taxation includes bran liquor, other raw material liquor, sweet wine, replica wine, fruit wine, sparkling wine, medicinal wine, etc.
1. Bran liquor refers to liquor brewed from the bran of various grains.
Liquor brewed from tares is taxed similarly to bran wine.
2. Other raw materials: liquor refers to vinegar residue, sugar residue, sugar drain, beet residue, flour residue, potato peels and other scraps, grapes, mulberries, acorn kernels and other fruits, Wild plants and other substitutes, as well as liquor brewed from sugar cane, sugar, etc.
3. Local sweet wine refers to the wine made from glutinous rice, rice, yellow rice, etc., through heating, saccharification, fermentation (through fermentation of distiller's yeast), and pressing, with the alcohol content not exceeding 12 degrees. liquor.
Liquor with a concentration of more than 12 degrees should be taxed as rice wine.
4. Copy wine refers to wine prepared or brewed with white wine, rice wine, and alcohol as the base, adding fruit juice, spices, pigments, medicinal materials, tonics, sugar, seasonings, etc., such as various prepared wines , infused wine, tonic wine, etc.
5. Fruit wine refers to wine made from various fruits as the main raw materials through fermentation and filtration.
6. Sparkling wine refers to wine with a degree of alcohol above 1 degree that is made from juice, essence, pigment, acid, wine (or alcohol), sugar (or saccharin), etc., and added with carbon dioxide. .
7. Medicinal wine refers to wine brewed or prepared in accordance with the standards of the medical and health department, using white wine and rice wine as the base and adding various medicinal materials. < /p>
Alcohol, also known as ethanol, refers to a colorless and transparent liquid with an alcohol content of more than 95 degrees produced by distillation after saccharification and fermentation of raw materials containing starch or sugar; it can also be produced in petroleum cracked gas Ethylene is used as raw material and is made by synthetic method.
The scope of alcohol taxation includes various industrial alcohols, medicinal alcohols, and edible alcohols produced by distillation and synthetic methods. Cosmetics are products used in daily life to modify and beautify the surface of the human body. There are many types of cosmetics using different raw materials. According to their categories, they can be divided into two categories: beauty and fragrance. The beauty category includes powder, lipstick, nail polish, rouge, eyebrow pencil, blue eye oil, eyelashes and complete sets of cosmetics; the aroma category includes perfume, perfume essence, etc.
The taxable scope of this tax item includes:
Perfume, perfume essence, powder, lipstick, nail polish, rouge, eyebrow pencil, lip pencil, blue eye oil, eyelashes, and complete sets of cosmetics etc.
(1) Perfume and perfume essence refer to liquid aromatic cosmetics prepared by mixing alcohol and essence as the main raw materials.
(2) Face powder refers to cosmetics used to whiten cheeks. According to its form, there are powder, block and liquid. The colorful velvet powder puffs included in the high-end perfume powder boxes, and the small boxes of rouge and rouge puffs included in the colorful perfume powder boxes should be taxed as "fragrant powder".
(3) Lipstick, also known as lipstick, is a cosmetic applied to the lips. The color of lipstick is generally red, but also white (commonly known as lipstick). There is also a color-changing lipstick, which is made with dyes such as eosinic acid.
(4) Nail polish, also known as "finger polish", is a colored or colorless oily liquid cosmetic used to modify and protect nails.
(5) Rouge is a cosmetic applied to the cheek skin. There are powdery lump rouge, transparent rouge cream and emulsified rouge cream.
(6) Eyebrow pencil is a cosmetic used to modify eyebrows. There are two types: pencil type and push tube type.
(7) Lip pencil is a cosmetic used to modify lips.
(8) Blue eye oil is a cosmetic that is applied around the eye sockets and eyelids. It is made of grease, wax and pigment as the main raw materials. The colors include blue, green, brown, etc. Because blue is the most commonly used, it is commonly known as "blue eye oil". Eye shadow cream, eye shadow cream and eye shadow powder should be taxed as blue eye oil.
(9) The product name of eyelashes is "eye hair cream" or "mascara", which is a cosmetic used to modify eyelashes. Its product forms include solid block and emulsified form. The colors are mainly black and brown.
(10) Complete sets of cosmetics refer to a series of products that are packaged in matching boxes of cosmetics for various purposes. They are generally packaged in refined metal or plastic boxes. The boxes are often equipped with mirrors, combs and other cosmetic tools, which are multifunctional and easy to use. Make-up oils, cleansing oils, oil paints, hair gels and hair bleaches used by stage, drama, film and television actors for makeup are not included in the scope of this tax item. (This tax item will be "cancelled" after 2006)
Skin care and hair care products are products used for human skin and hair to moisturize, protect and clean.
The scope of this tax item includes: cream, facial oil, toilet water, hair oil, hair cream, perm water, hair dye, facial cleanser, scrub, fire ointment, facial mask, massage cream, shampoo , conditioner, soap, body wash, hair gel, mousse and other various skin care and hair care products.
(1) Cream is an "oil-in-water" emulsion. There are many kinds of creams, which can be roughly divided into four categories: slightly alkaline, slightly acidic powdery creams, and medicinal and nutritional creams according to their different cream structures, properties and uses.
(2) Facial oil, also known as "moisturizing oil" or "moisturizing oil", is a strongly oily "water-in-oil" emulsion that contains a large amount of oil and can resist cold. , moisturizing and anti-cracking effects.
(3) Toilet water is an aromatic skin care product that has sterilizing, deodorizing, anti-itching and refreshing effects. It is prepared by mixing alcohol, water, essence, etc. as main raw materials. The main difference between toilet water and perfume is: toilet water uses a small amount of essence, less than 5% (containing 5%); alcohol uses a lot, but the concentration is low, and a small amount of cinnamon oil, patchouli oil and other raw materials must be added; perfume uses a large amount of essence, in More than 5%, the amount of alcohol is small, but the concentration is high.
(4) Hair oil, also known as "hair growth oil" or "hair oil", is a hair care and hair care product.
(5) Hair cream is an emulsified paste hair care product. According to the structure of the emulsion, it can be divided into "oil-in-water" type hair cream and "water-in-oil" type hair cream.
(6) Perm water is a daily chemical used to make hair curl and maintain its style. Those used for electric perm (or cold perm) are called perming agents; those used for cooling treatment are called cold curling agents. Styling lotions are also taxed as perming lotions.
(7) Hair dye, also known as hair dye, is a product used to dye hair and maintain a certain color and luster. According to the length of time the dye is retained after hair dyeing, hair dyes are divided into three categories: temporary hair dyes, semi-permanent hair dyes and permanent hair dyes.
(8) Shampoo is also called shampoo, shampoo, and shampoo. Generally, the mixed salt of triethanolamine and amine hydroxide of sulfated fatty alcohol, isopropanolamide dodecanoate, formaldehyde, polyoxyethylene, lanolin, spices, colorants and water are used as raw materials.
Shampoo blocks and shampoo powder should be taxed as shampoo.
(9) Toilet soap (including liquid soap), also called cosmetic soap, is a mid-to-high-end cleaning product with a strong aroma. It uses animal and vegetable oils, caustic soda, rosin and essence as the main raw materials, and is formed through chemical (saponification) reaction at a certain temperature. There are many varieties of designs and colors, and according to their composition, they can be divided into three types: general soap, fatty soap and medicated soap.
The scope of collection is all kinds of soaps.
(10) Other various skin care and hair care products refer to various skin care and hair care products with moisturizing, skin care and hair care functions other than those listed in the product names in this category. The tax collection scope of this tax item includes: all kinds of gold and silver jewelry and various kinds of jewelry and jade that have been mined, polished and processed.
(1) Gold and silver jewelry includes:
Any jewelry made of noble and rare materials such as gold, silver, platinum, gemstones, pearls, diamonds, jade, coral, agate and other metals, Various pure gold and silver jewelry and inlaid jewelry made of artificial gemstones (including artificial gold and silver, synthetic gold and silver jewelry, etc.).
(2) Types of jewelry and jade include:
1. Diamond: Diamond is a crystal mineral formed entirely by the single element carbon. It is also the only gemstone made of a single element. Composed of gems. Diamond has an octahedral cleavage, that is, the four directions of the planar octahedral crystal planes, generally in a stepped shape. Diamonds are chemically stable and not easily soluble in acids and alkalis. But in pure oxygen, decomposition will occur when heated to about 1770 degrees. In a vacuum, when heated to 1700 degrees, it will decompose into graphite. Diamonds can be transparent, translucent, or opaque.
Gem-quality diamonds should be colorless and transparent, with no or very few flaws. They can also be slightly light yellow or very light brown. The most precious color is natural pink, followed by blue and green.
2. Pearls: When small impurities enter the body of shellfish molluscs in seawater or fresh water, the mantle is stimulated and secretes a kind of nacre (mainly calcium carbonate), which wraps the small impurities layer by layer. It rises up and gradually becomes a small round bead, which is a pearl. The colors of pearls are mainly white, pink and light yellow, with a pearlescent luster, and their surface is vaguely flashing with iridescent pearlescent light. The ones with white color, bright skin, round shape and hard grain size are the most valuable.
3. Turquoise: Turquoise is a self-colored gemstone and a completely hydrated copper-aluminum phosphate. The molecular formula is cual6(po4)4(oh)8?5h2o. The transparency of turquoise is opaque, and the lower part of the flake is translucent. The polished surface has a grease glass luster, and the fracture surface has a grease dull luster. Turquoise types include Persian turquoise, American and Mexican turquoise, Egyptian turquoise and wired turquoise.
4. Lapis Lazuli: Lapis Lazuli is a mineral of the sodalite group; the molecular formula of Lapis Lazuli is (na, ca)7-8(al,si)12(o,s)24( so4), cl2cl2·(oh)2(oh)2, in which sodium is often partially replaced by potassium, and sulfur is partially replaced by sulfate, chlorine or selenium. Types of lapis lazuli include Persian lapis lazuli, Soviet lapis lazuli or Spanish lapis lazuli, Chilean lapis lazuli.
5. Opal stone: It belongs to the opal class of minerals, and its molecular formula is sio2?·nh2o. Because the small sio2 beads in the opal are neatly arranged like a grating, when the white light shines on it, it diffracts and scatters into a spectrum of colors. Therefore, the opal stone has dazzling and changing colors, especially the ones with more red colors, which are the most precious. Types of opal include white opal, black opal, crystalline opal, fire opal, colloidal opal or jade drop opal, boulder opal, and gangue opal. Or opal in the matrix.
6. Peridot: Peridot is a self-colored gemstone. Common colors include pure green, yellow-green to brown-green. Peridot is not colorless. The molecular formula is: (mg, fe)2sio4. Varieties of peridot include chrysolite, topaz, forsterite, fayalite, "twilight emerald" and almanite.
7. Feldspar: Feldspar is divided into two main types according to mineralogy: potassium feldspar and plagioclase. The molecular formulas are: kalsi3o8, naalsi3o8. Types of feldspar include moonstone or ice feldspar, sunstone or aventurine feldspar, labradorite, amazonite or amazonite.
8. Jade: Jade (also called jade), nephrite. Jadeite is a silicate of sodium and aluminum with the molecular formula: naal(sio3)2. Nephrite is a hydrous calcium-magnesium silicate with the molecular formula: camg5(oh)2(si4o11)2.
9. Quartz: Quartz is a gemstone of other colors. Pure quartz is colorless and transparent. The molecular formula is sio2. Types of quartz include crystal, iridescent or fancy red quartz, rutile speckled or reticulated rutile quartz, amethyst, citrine, smoky quartz or smoky quartz, hibiscus, aventurine, blueline quartz, milky quartz, blue quartz or Sapphire Quartz, Tiger Eye, Eagle or Falcon Eye, Quartz Cat's Eye, Starred or Star Quartz.
10. Chalcedony: also called cryptocrystalline quartz. The molecular formula is sio2. Types of chalcedony include moonstone, chrysoprase, carnelian, carnelian, chicken bloodstone, green chalcedony, agate, onyx, jasper, chrysoprase, chrysocolla, and petrified wood.
11. Garnet: It is named after its crystals are very similar in shape and color to pomegranate seeds. The general molecular formula of garnet is r3m2(sio4)3. Types of garnets include almandine, pyrope, pyrope, spessartite, andradite, and grossular garnet.
12. Zircon: Color is red, yellow, blue, purple, etc. The molecular formula is zrsio4.
13. Spinel: yellow, green and colorless. The molecular formula is mgal2o4. Types of spinel include red spinel, ruby ??spinel or ruby ??spinel, purple or gyroscope-like spinel, pink or rose spinel, orange spinel, Blue spinel, sapphire spinel or sapphire spinel, alexandrite spinel, black spinel, ferromagnetic spinel or mafic spinel.
14. Topaz: Topaz is a fluorosilicate of aluminum with an orthorhombic crystal system. The molecular formula is al2(f,oh)2sio4. Types of topaz include brown to yellow-brown, light blue to light blue, pink, colorless, and other varieties.
15. Tourmaline: An extremely complex boroaluminosilicate, which may contain one or more of the following components: magnesium, sodium, lithium, iron, potassium or other metals. These elements are in different proportions and have different colors. Tourmaline types include red, green, blue, yellow and orange, colorless or white, black, variegated gemstones, cat's eye tourmaline, and chameleon-like tourmaline.
16. Chrysoberyl: It belongs to the spinel group minerals and aluminates. The main component is aluminum beryllium oxide, which belongs to the orthorhombic crystal system. The molecular formula is beal2o4. Types of chrysoberyl include alexandrite, cat's eye, alexandrite cat's eye gemstone and some other variations.
17. Beryl: In its pure state, beryl is colorless; different varieties have different colors due to the presence of trace metal oxides. Emerald is usually found in the presence of chromium or vanadium oxide, while aquamarine is colored by ferrous oxide. Becoming cesium beryl is due to the presence of magnesium, while chrysoberyl is colored by iron oxide. The molecular formula is: be3al2(sio3)6. Types of beryl include emerald, aquamarine, maxixe beryl, golden beryl, cesium beryl, other transparent varieties, cat's eye beryl, and star beryl.
18. Corundum: Corundum is a very common mineral. Except for star gemstones, only translucent to transparent varieties can be called gemstones. The molecular formula is al2o3. It shows red when containing chromium oxide, blue when containing titanium and iron oxide, yellow when containing iron oxide, orange when containing chromium and iron oxide, green when containing iron and titanium oxide, and purple when containing chromium, titanium and iron oxide. . Types of corundum include ruby, star ruby, sapphire, vivid sapphire, and star sapphire.
19. Amber: an organic substance. It is a petrified rosin from ancient trees that contains some related rosin. The molecular formula is c40h64o4. Types of amber include sea amber, pit amber, clean amber, block amber, fat amber, turbid amber, bubble amber and bone amber.
20. Coral: It is another gem material of biological origin. It is the dendritic calcium skeleton of coral polyps that is formed as a result of the proliferation of groups of extremely small marine animals.
21. Coal: Coal is a variant of lignite (mainly composed of carbon, and contains hydrogen and oxygen). It is formed by the compaction of driftwood. The driftwood sinks to the sea floor and becomes buried fine-grained silt. It then transforms into a hard shale called "coalite". Coalite is of biological origin. Coal jade is amorphous, with a dull luster on rough surfaces and a glassy luster on polished surfaces.
22. Tortoise shell: It is amorphous, has a grease luster to a waxy luster, and has a hardness of 2.5.
23. Synthetic corundum: refers to artificial materials that have basically the same physical, optical and chemical properties as compared to related natural corundum.
24. Synthetic gemstones: refers to artificial gemstones that have basically the same physical, optical and chemical properties as compared to related natural gemstones. Synthetic gemstone types include synthetic rutile, strontium titanate, yttrium almandine garnet, rolled gallium garnet, synthetic cubic zirconia, synthetic sapphire, synthetic spinel, synthetic rutile, synthetic alexandrite, synthetic diamond, synthetic emerald, synthetic European Porcelain, synthetic quartz.
25. Double stone: Also called composite stone, this is a gemstone made of two different materials bonded together. Types of duplex stone are divided according to the properties of the materials used in bonding. Types of doublets include garnet and glass doublets, emerald substitutes, opal substitutes, star sapphire substitutes, diamond substitutes, and various other imitation gemstones.
26. Glass imitations. Firecrackers, also known as firecrackers. It is an explosive made by tightly wrapping gunpowder with multiple layers of paper and connecting it with a fuse.
Fireworks refer to pyrotechnic agents, which are generally bandaged products with chemicals inside. After being ignited, fireworks are ejected in various colors, and some even transform into various scenes. They are divided into two categories: small fireworks on the ground and large fireworks in the air. .
The scope of this tax item includes all kinds of firecrackers and fireworks. Usually divided into 13 categories, namely spray flowers, rotating categories, rotating lift categories, rocket categories, bead spitting categories, incense categories, small fireworks categories, smoke categories, modeling toys, firecrackers, friction cannons, and combinations Fireworks and fireworks bombs.
The starting paper used in sports and the lead of firecrackers are not levied according to this tax item. Gasoline is a large category of light petroleum products.
It is obtained by blending natural or artificial petroleum through desalination, initial distillation, catalytic cracking and blending. It is a colorless to light yellow liquid, flammable, explosive and highly volatile. According to the production equipment, it can be divided into straight-run gasoline, cracked gasoline, etc. After blending, it is made into gasoline for various purposes. According to use, it can be divided into automotive gasoline, aviation gasoline, starting gasoline and industrial gasoline (solvent gasoline).
The tax collection scope of this tax item includes: automobile gasoline, aviation gasoline, and starting gasoline.
Industrial gasoline (solvent gasoline) is mainly used as a solvent and is not within the scope of this tax item. Diesel is a large category of light petroleum products. It is obtained by blending natural or artificial petroleum through desalination, initial distillation, catalytic cracking and blending. It is flammable and explosive and less volatile than gasoline. Diesel is divided into light diesel, heavy diesel, military diesel and agricultural diesel according to its use.
The collection scope of this tax item includes: light diesel, heavy diesel, agricultural diesel, and military light diesel. (According to the "Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting Consumption Tax Policies" (Caishui [2014] No. 93), the automobile tire tax item will be canceled starting from December 1, 2014.)
Automobile tires are Refers to the inner and outer tires used on various cars, trailers, special vehicles and other motor vehicles.
The tax collection scope of this tax item includes:
(1) Light passenger car tires;
(2) Truck and trolley bus tires ;
(3) Tires for mining, construction and other vehicles;
(4) Tires for special vehicles (referring to tires for driving on no road surface or high off-road tires such as snow and desert);
(5) Motorcycle tires;
(6) Various trailer tires;
(7) Engineering vehicle tires;
(8) Other motor vehicle tires;
(9) General tires for automobiles and agricultural tractors, harvesters and walking tractors. (Since December 1, 2010, special tires for agricultural tractors, harvesters, and walking tractors are not included in the collection scope of "automobile tires" of consumption tax.) The collection scope of this tax item includes:
(1) Light motorcycles Vehicle: a two-wheeled motor vehicle with a maximum design speed not exceeding 50 km/h and a total working volume of the engine cylinder not exceeding 50 ml. (According to the "Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting Consumption Tax Policies" (Caishui [2014] No. 93), starting from December 1, 2014, the consumption tax on small-displacement motorcycles with a cylinder capacity of 250 ml or less will be cancelled. . )
(2) Motorcycles: The maximum design speed exceeds 50 kilometers/hour, the total working volume of the engine cylinder exceeds 50 ml, and the empty weight does not exceed 400 kilograms (tricycles and special vehicles with cabs) Two-wheeled and three-wheeled motor vehicles (the empty mass of which is not subject to this limitation). (According to the "Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting Consumption Tax Policies" (Caishui [2014] No. 93), starting from December 1, 2014, the consumption tax on small-displacement motorcycles with a cylinder capacity of 250 ml or less will be cancelled. . )
1. Two-wheeled vehicle: A motorcycle equipped with a driving wheel and a driven wheel.
(1) Ordinary motorcycles: riding frame, double seat cushion, rim basic diameter not less than 304 mm, suitable for motorcycles traveling on highways or urban roads.
(2) Mini vehicle: a sitting or riding type frame, a single or double seat cushion, and a basic rim diameter of not more than 254 mm, suitable for motorcycles traveling on highways or urban roads.
(3) Off-road vehicle: riding frame, wide directional handlebar, off-road tires, large remaining vertical wheel gap and ground clearance, suitable for motorcycles traveling in off-highway areas.
(4) Ordinary racing car: a riding frame, a narrow directional handlebar, a rear seat, a high-power, high-speed engine, and a motorcycle that competes in speed on a special track.
(5) Miniature racing car: a motorcycle with a sitting or riding frame, a basic rim diameter of no more than 254 mm, equipped with a high-power and high-speed engine, and used to compete on speed on a special track.
(6) Off-road racing: A motorcycle with off-road performance, equipped with a high-power engine, and used for speed competition in off-road areas.
(7) Special vehicle: A two-wheeled motorcycle that has been modified to complete specific tasks. Like driving in the lane.
2. Sidecar: A three-wheeled motorcycle with a sidecar on one side of the two-wheeled vehicle.
(1) Ordinary side tricycle: A motorcycle with a side tricycle structure used to carry passengers or cargo.
(2) Special side tricycle: A side tricycle equipped with special equipment and used to complete specific tasks. Such as police cars and fire trucks.
3. Tricycle: A three-wheeled motorcycle equipped with two rear wheels symmetrically distributed with the front wheels and a fixed carriage.
(1) Ordinary tricycle: A motorcycle with a tricycle structure used to carry passengers or cargo. Such as passenger cars and trucks.
(2) Special tricycle: a tricycle equipped with special equipment and used to complete specific tasks. Such as tank trucks, dump trucks, refrigerated trucks. A car refers to a non-track and wire-free vehicle driven by a power unit, with four or more wheels, and is mainly used to transport people and their belongings.
The tax collection scope of this tax item includes:
(1) Car: refers to a four-wheeled vehicle used to transport people and their belongings with seats arranged between two axles.
The taxable scope of cars includes mini cars (cylinder capacity, that is, displacement, the same below: <1000 ml); ordinary cars (1000 ml ≤ cylinder capacity <2200 ml); luxury cars (cylinder capacity ≥ 2200 ml) and racing.
(2) Off-road vehicle: refers to a vehicle with four-wheel drive and high passability.
The scope of off-road vehicle taxation includes light off-road vehicles (cylinder capacity <2400ml); high-end off-road vehicles (cylinder capacity ≥2400ml) and racing cars.
(3) Small passenger car, also called station wagon: refers to a car with a rectangular box-shaped compartment, a body length greater than 3.5 meters and less than 7 meters, and 22 passenger seats (excluding the driver's seat) the following vehicles.
The taxable scope of small passenger cars includes microbuses (cylinder capacity <2000 ml) and medium-sized buses (cylinder capacity ≥ 2000 ml).
Various trucks and special vehicles (such as emergency vehicles and emergency repair vehicles) assembled, modified, and rebuilt using the chassis of the above taxable vehicles do not fall within the scope of this tax item.
Battery and paint
In order to promote energy conservation and environmental protection, with the approval of the State Council, consumption tax will be levied on batteries and paint starting from February 1, 2015. The relevant matters are now notified as follows:
1. Batteries and coatings will be included in the scope of consumption tax (see the attachment for specific tax items), and will be levied in the production, commissioned processing and import links. The applicable tax rate is 4%.
2. For mercury-free primary batteries, metal hydride nickel batteries (also known as "nickel hydride batteries" or "nickel hydride batteries"), lithium primary batteries, lithium ion batteries, solar cells, fuel cells and All-vanadium flow batteries are exempt from consumption tax.
Consumption tax on lead-acid batteries will be deferred until December 31, 2015; starting from January 1, 2016, consumption tax on lead-acid batteries will be levied at a rate of 4%.
Coatings with a volatile organic compound (VOC) content of less than 420 grams/liter (inclusive) during construction are exempt from consumption tax.
Notes on the scope of battery tax collection
A battery is a device that directly converts chemical energy, light energy, etc. into electrical energy. It generally consists of electrodes, electrolytes, containers, terminals, and usually There are basic functional units composed of isolation layers, and battery packs assembled from one or more basic functional units. The scope includes: primary batteries, storage batteries, fuel cells, solar cells and other batteries.
1. Primary battery
Primary battery, also known as primary battery, is a battery designed to be non-rechargeable. According to the classification of active materials contained in electrodes, primary batteries include zinc primary batteries, lithium primary batteries and other primary batteries.
Zinc primary battery. Primary batteries with zinc as the negative electrode include zinc manganese dioxide primary batteries, alkaline zinc manganese dioxide primary batteries, zinc oxygen primary batteries, zinc silver oxide primary batteries, zinc mercury oxide primary batteries, etc.
Lithium primary battery. Primary batteries with lithium as the negative electrode include lithium manganese dioxide primary batteries, lithium thionyl chloride primary batteries, lithium iron disulfide primary batteries, lithium sulfur dioxide primary batteries, lithium oxygen primary batteries, lithium fluoride carbon primary batteries, etc.
Other primary batteries. Refers to primary batteries other than zinc primary batteries and lithium primary batteries.
Primary batteries can be divided into mercury-free primary batteries and mercury-containing primary batteries. Primary batteries with a mercury content less than 0.0001% of the battery weight are mercury-free primary batteries; other primary batteries are mercury-containing primary batteries.
2. Battery
Battery, also known as secondary battery, is a battery designed to be rechargeable and reusable; including acidic batteries, alkaline or other non-acidic batteries, and redox solutions flow batteries and other batteries.
Acid batteries. A storage battery containing acidic electrolyte, including lead storage battery, etc.
Lead-acid battery refers to a battery containing dilute sulfuric acid as the main electrolyte, lead dioxide positive electrode and lead negative electrode.
Alkaline or other non-acid batteries. A battery containing alkaline or other non-acidic electrolytes, including metal lithium batteries, lithium ion batteries, metal hydride nickel batteries, cadmium nickel batteries, iron nickel batteries, zinc silver oxide batteries, alkaline zinc manganese dioxide batteries, zinc Oxygen storage battery, lithium oxygen storage battery, etc.
Redox flow battery. An energy storage device that realizes the mutual conversion of electrical energy and chemical energy through the electrochemical reaction of ions of different valence states in the positive and negative electrolytes. Currently, it mainly includes all-vanadium redox flow batteries. The all-vanadium flow battery is an energy storage device that realizes the mutual conversion of electrical energy and chemical energy through the electrochemical reaction of vanadium ions of different valence states in the positive and negative electrolytes.
Other batteries. Batteries other than those listed above.
3. Fuel cell
Fuel cell refers to an electrochemical power generation device that directly converts the chemical energy of continuously supplied reactants and oxidants into electrical energy through an electrochemical process.
4. Solar cells
Solar cells are devices that convert sunlight energy into electrical energy, including crystalline silicon solar cells, thin film solar cells, compound semiconductor solar cells, etc., but not Including batteries for solar power generation and energy storage.
5. Other batteries
Batteries other than primary batteries, storage batteries, fuel cells, and solar cells.
Attachment 2:
Annotations on the tax collection scope of coatings
Coatings refer to solid coatings that can be applied to the surface of objects to form a solid coating with protective, decorative or special properties. A general term for a type of liquid or solid material.
Paint is composed of main film-forming substances, secondary film-forming substances, etc. According to the main film-forming substances, coatings can be divided into oils, natural resins, phenolic resins, asphalts, alkyd resins, amino resins, nitro resins, filtered vinyl resins, vinyl resins, and acrylic resins. resins, polyester resins, epoxy resins, polyurethane resins, elemental organics, rubbers, cellulose, other film-forming substances, etc.