Consumption tax is an in-price tax, in the circulation of goods only once, and no longer repeated, so that we have paid the tax when we buy goods. First, how to calculate the import consumption tax 1, the implementation of the ad valorem rate method of calculating the composition of the taxable price formula: the composition of the taxable price = (customs duty-paid price + tariffs) ÷ (1 - proportional tax rate of consumption tax). Taxable amount = Component taxable price × proportional consumption tax rate. 2, the implementation of quantitative tax calculation of taxable amount: taxable amount = the number of taxable consumer goods × consumption tax flat rate. 3, the implementation of the ad valorem fixed-rate and quantitative tax compounding tax calculation: Component taxable price = (tariff-paid price + tariffs + the number of imports × consumption tax flat rate) ÷ (1 - consumption tax proportional tax rate). -(Proportional rate of consumption tax). Taxable amount = Component taxable price × consumption tax rate + imported quantity of taxable consumer goods × consumption tax flat rate. There are several kinds of consumption tax rates at present. There are two forms of consumption tax rates: one is the proportional tax rate; the other is the fixed tax rate, i.e. the unit tax amount. The choice of consumption tax rate is mainly based on the situation of taxable objects to determine the basic balance between supply and demand, the price difference is not big, and the unit of measurement is standardized consumer goods, choose the tax simple fixed tax rate, such as yellow wine, beer, refined oil, etc.; on some supply and demand contradiction is prominent, the price difference is big, and the unit of measurement is not standardized consumer goods, choose the tax-price linkage of the proportional tax rate, such as cigarettes, liquor, cosmetics, skin care and hair care products, firecrackers, automobile tires, precious jewelry and jewels and jade, motorcycles, and small cars. Generally, only one form of tax rate is chosen for a consumer product. However, in order to better preserve the consumption tax base, a double form of fixed tax rate and proportional tax rate is adopted for some taxable consumer products such as cigarettes and liquor. Third, the scope of consumption tax including what 1, cigarettes: all tobacco as raw material processing and production of products, regardless of what kind of auxiliary materials, are within the scope of this tax. Including cigarettes (including imported cigarettes, white packets of cigarettes, handmade cigarettes and cigarettes not approved by the State Council into the plan of enterprises and individuals to produce cigarettes) cigarettes and tobacco three subheadings. 2, wine and alcohol: wine refers to the alcohol content of more than 1 degree of a variety of alcoholic beverages. Wine includes grain liquor, potato liquor, yellow wine, beer, fruit beer and other wines. Alcohol refers to the distillation or synthetic methods of production of alcohol at 95 degrees above the colorless and transparent liquid. Alcohol includes a wide variety of industrial, medical, and food alcohols. Beer produced by beer houses (breweries) organized by the catering, commercial and entertainment industries using beer production equipment shall be subject to consumption tax.3. Cosmetics. Cosmetics include all kinds of beauty, grooming cosmetics, high-grade skin care cosmetics and complete sets of cosmetics. Beauty, grooming cosmetics are perfume, perfume essence, powder, lipstick, nail polish, rouge, eyebrow pencil, lip pencil, blue eye oil, eye lashes and complete sets of cosmetics. Make-up oil, make-up remover oil and oil paint for stage, theater and film actors' make-up do not belong to the scope of this tax item.4. Precious Jewelry and Jewelry and Jade: Taxable precious jewelry and jewelry and jade refer to all kinds of pure gold and silver and inlaid ornaments made of gold, silver, jewelry and jade and other noble and rare substances, as well as other metals and artificial gemstones, and all kinds of jewelry and jade that have been extracted, polished and processed. The gold and silver jewelry sold in the tax-free stores for expatriates are subject to consumption tax.5. Firecrackers and fireworks: Firing papers and firecracker medicine fuses used in sports are not subject to this tax item.6. Finished oil products: Finished oil products include gasoline, diesel fuel, naphtha, solvent oil, aviation kerosene, lubricants, fuel oil, and seven subheadings. (1) gasoline (2) diesel fuel (3) naphtha (4) solvent oil (5) aviation kerosene (6) lubricants (7) fuel oil 7, automobile tires: including for a variety of automobiles, trailers, special-purpose vehicles and other motor vehicles on the internal and external tires, excluding agricultural tractors, harvesters, walking tractors, special tires. 8, cars: car refers to the power-driven, with four or more wheels of the non track-bearing vehicles. (1) The scope of this tax item includes passenger cars with a maximum of 9 seats including the driver's seat, which are designed and technically characterized for the carriage of passengers and goods, and light and medium-sized commercial buses designed and technically characterized for the carriage of passengers and goods, which have a seating capacity of 10 to 23 seats (including 23 seats) including the driver's seat. (2) Vehicles modified or converted from chassis (frames) of passenger cars with an exhaust capacity of less than 1.5 liters (inclusive) fall within the scope of passenger car levy. The chassis (frame) of a passenger car with an exhaust volume of more than 1.5 liters or the chassis (frame) of a light and medium commercial bus is converted or restructured into a light and medium commercial bus. (3) Small cars containing the number of drivers (rated passengers) with interval values (e.g., 8-10 persons; 17-26 persons) shall determine the scope of the levy according to the number of persons at the lower limit of the interval value. (4) Electric vehicles do not fall within the scope of this tax item. 9. Motorcycles: three-wheeled motorcycles with a maximum design speed of not more than 50Km/h and a total engine cylinder working capacity of not more than 50ml are not subject to consumption tax. 10. Golf Balls and Golf Equipment: Golf balls and golf equipment refer to all kinds of special equipment required for engaging in the sport of golf, including golf balls, golf clubs, and golf bags and bags. The scope of this tax item includes golf balls, golf clubs and golf bags (bags). The scope of this tax item includes golf balls, golf clubs, golf bags (bags) golf club head, shaft and grip belong to the scope of this tax item.11, high-grade watches: high-grade watches refers to the sales price (excluding value-added tax) of each in 10,000 yuan (including) more than all kinds of watches.12, yachts: yachts refers to the length of more than 8 meters less than 90 meters, the hull of the ship by the glass fiber reinforced plastic, steel, aluminum alloy, plastic and other materials, Aluminum alloy, plastic and other materials, can move on the water floating carrier on the water. According to the power division, the yacht is divided into non-powered boats, sailboats and motor boats. The scope of this tax item includes all kinds of motorboats with hull length greater than 8 meters (inclusive) and less than 90 meters (inclusive), with built-in engine, which can be moved on the water and are generally purchased by private individuals or groups, and are mainly used for non-profit-making activities, such as water sports and recreation.13. Wooden Disposable Chopsticks: also known as hygienic chopsticks, which refers to all kinds of chopsticks made of wood after being processed by sawing, dipping, rotary cutting, planing, drying, sifting, sanding, beveling, packaging, etc. The wood is also known as hygiene chopsticks, and is used for the processing and packaging of all types of chopsticks. The chopsticks are processed from wood as raw material through sawing, soaking, rotary cutting, planing, drying, screening, sanding, chamfering, packaging and other aspects of various types of single-use chopsticks. The scope of this tariff item includes wooden disposable chopsticks of various specifications. Wooden disposable chopsticks without sanding and chamfering belong to the scope of this tariff item. 14, solid wood flooring: refers to the wood as raw material, processed by sawing, drying, planing, cutting, tongue and groove, painting and other processes and become a block or strip of flooring decorative materials. Solid wood flooring according to different production processes, can be divided into a single plate (block) solid wood flooring, solid wood finger-joined flooring, solid wood composite flooring three categories; according to different surface treatment status, can be divided into uncoated flooring (blank, plain board) and lacquer flooring two categories. The scope of this tax item includes all kinds of specifications of solid wood flooring, solid wood finger-joined flooring, solid wood composite flooring and solid wood decorative boards used for decorating walls and ceilings with tongue-and-groove side end surfaces. Unpainted boards fall within the scope of this tax item. I hope that the content of the above will help.