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1. Smoke. Smoke involves three categories: cigarettes, cigar smoke and smoke. Class A cigarette (70 yuan (excluding value -added tax)/entry (including 70 yuan)) in cigarette cigarettes in cigarettes (excluding value -added tax) or above at 56%tax rate 0.003 yuan/pay; Class B cigarette (70 yuan (excluding value -added tax)/ Below), pay at a 36%tax rate 0.003 yuan/branch. Cigar tobacco is paid at a tax rate of 36%. The smoke is collected at the 30%tax rate. The cigarette business wholesale link shall be collected at 11%tax rate 0.005 yuan/support. 2. Wine. It mainly involves four types of liquor, rice wine, beer, and other wine. The liquor is collected at 20%plus 0.5 yuan/500 grams (or 500 ml). Rice wine is collected at 240 yuan/ton. Beer is divided into two types of A and B. It does not contain VAT prices (including packaging materials and packaging deposits) per ton. 3,000 yuan is class B beer. Class A beer levies a consumption tax of 250 yuan/ton; class B beer is levied at 220 yuan/ton. Other wines are collected at a 10%tax rate. Other wines refer to various wines with grain liquor, potato liquor, rice wine, beer, and more than 1 degree wine. Its collection scope includes bran and liquor, other raw materials white wine, soil sweet wine, replication wine, fruit and wood wine, steam wine, medicinal wine, and so on. 3. High -end cosmetics. Its collection scope includes high -end beauty, modified cosmetics, high -end skin care cosmetics and complete sets of cosmetics. The tax rate was adjusted to 15%. High -end beauty, modified cosmetics and high -end skin care cosmetics refer to the cosmetic price of 10 yuan/ml (gram) or 15 yuan/above (tension) and above for sales (tax completion) price (excluding value -added tax) in production (import) links. Modify cosmetics and skin care cosmetics. 2 4. Valuable jewelry and jewelry and jade. The scope of its collection includes: various gold and silver jewelry and various jewelery and jadeite that are excavated, polished and processed. 1. Gold and silver jewelry, platinum jewelry and diamonds and diamond jewelry tax rates of 5%; 2. 10%of other valuable head jewelry and jewelry and jade. Gold and silver jewelry include: noble and rare substances such as gold, silver, platinum, gems, pearls, diamonds, emeralds, corals, agate, as well as other pure gold and silver jewelry and inlay jewelry (including artificial artificial artificially produced Gold and silver, synthetic gold and silver jewelry, etc.).珠宝玉石的种类包括：钻石、珍珠、松石、青金石、欧泊石、橄榄石、长石、玉、石英、玉髓、石榴石、锆石、尖晶石、黄玉、碧玺、金绿玉、 Green pillars, rigid jade, amber, coral, coal jade, turtle shell, synthetic jade, synthetic gemstone, double -in -stone and glass imitation products. 5. Firecrackers, fireworks. Its tax rate is 15%. Among them: firecrackers, also known as firecrackers, are a multi -layer of paper wrapped gunpowder, which are used to guide the lead. Fireworks, referring to fireworks, generally bandaged products, interior potions, spraying fireworks after litting, showing various colors, and some of them become various scenes. The issuing paper used in sports and the introduction of firecrackers does not belong to the scope of this tax. 6. Refined oil. It mainly refers to seven kinds of refined oils such as gasoline, diesel, petroleum, solvent oil, aviation kerosene, lubricant, and fuel oil. The gasoline tax rate is 1.52 yuan/liter. Diesel 1.20 yuan/liter, aviation kerosene units of 0.1 yuan/liter; petroleum, solvent oil, and lubricant unit tax of 0.2 yuan/liter; fuel oil unit tax is 0.1 yuan/liter. 7. Motorcycle. Motorcycles with 250 ml of cylinder capacity of 250 ml and 250 ml (excluding) continue to levy consumption tax at 3%and 10%tax rates, respectively. 3 8. Car. The car refers to the power -driven, with four or four or
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1. Smoke. Smoke involves three categories: cigarettes, cigar smoke and smoke. Class A cigarette (70 yuan (excluding value -added tax)/entry (including 70 yuan)) in cigarette cigarettes in cigarettes (excluding value -added tax) or above at 56%tax rate 0.003 yuan/pay; Class B cigarette (70 yuan (excluding value -added tax)/ Below), pay at a 36%tax rate 0.003 yuan/branch. Cigar tobacco is paid at a tax rate of 36%. The smoke is collected at the 30%tax rate. The cigarette business wholesale link shall be collected at 11%tax rate 0.005 yuan/support.
2. Wine. It mainly involves four types of liquor, rice wine, beer, and other wine. The liquor is collected at 20%plus 0.5 yuan/500 grams (or 500 ml). Rice wine is collected at 240 yuan/ton. Beer is divided into two types of A and B. It does not contain VAT prices (including packaging materials and packaging deposits) per ton. 3,000 yuan is class B beer. Class A beer levies a consumption tax of 250 yuan/ton; class B beer is levied at 220 yuan/ton. Other wines are collected at a 10%tax rate. Other wines refer to various wines with grain liquor, potato liquor, rice wine, beer, and more than 1 degree wine. Its collection scope includes bran and liquor, other raw materials white wine, soil sweet wine, replication wine, fruit and wood wine, steam wine, medicinal wine, and so on.
3. High -end cosmetics. Its collection scope includes high -end beauty, modified cosmetics, high -end skin care cosmetics and complete sets of cosmetics. The tax rate was adjusted to 15%. High -end beauty, modified cosmetics and high -end skin care cosmetics refer to the cosmetic price of 10 yuan/ml (gram) or 15 yuan/above (tension) and above for sales (tax completion) price (excluding value -added tax) in production (import) links. Modify cosmetics and skin care cosmetics. 2
4. Valuable jewelry and jewelry and jade. The scope of its collection includes: various gold and silver jewelry and various jewelery and jadeite that are excavated, polished and processed. 1. Gold and silver jewelry, platinum jewelry and diamonds and diamond jewelry tax rates of 5%; 2. 10%of other valuable head jewelry and jewelry and jade. Gold and silver jewelry include: noble and rare substances such as gold, silver, platinum, gems, pearls, diamonds, emeralds, corals, agate, as well as other pure gold and silver jewelry and inlay jewelry (including artificial artificial artificially produced Gold and silver, synthetic gold and silver jewelry, etc.).珠宝玉石的种类包括：钻石、珍珠、松石、青金石、欧泊石、橄榄石、长石、玉、石英、玉髓、石榴石、锆石、尖晶石、黄玉、碧玺、金绿玉、 Green pillars, rigid jade, amber, coral, coal jade, turtle shell, synthetic jade, synthetic gemstone, double -in -stone and glass imitation products.
5. Firecrackers, fireworks. Its tax rate is 15%. Among them: firecrackers, also known as firecrackers, are a multi -layer of paper wrapped gunpowder, which are used to guide the lead. Fireworks, referring to fireworks, generally bandaged products, interior potions, spraying fireworks after litting, showing various colors, and some of them become various scenes. The issuing paper used in sports and the introduction of firecrackers does not belong to the scope of this tax.
6. Refined oil. It mainly refers to seven kinds of refined oils such as gasoline, diesel, petroleum, solvent oil, aviation kerosene, lubricant, and fuel oil. The gasoline tax rate is 1.52 yuan/liter. Diesel 1.20 yuan/liter, aviation kerosene units of 0.1 yuan/liter; petroleum, solvent oil, and lubricant unit tax of 0.2 yuan/liter; fuel oil unit tax is 0.1 yuan/liter.
7. Motorcycle. Motorcycles with 250 ml of cylinder capacity of 250 ml and 250 ml (excluding) continue to levy consumption tax at 3%and 10%tax rates, respectively. 3
8. Car. The car refers to the power -driven, with four or four or