The Scope Of Consumption Tax And Its Impact On Residents' Lives
With the approval of the State Council, the Ministry of Finance and the State Administration of Taxation jointly issued the notice, which stipulates that China will be in effect from April 1, 2006. Excise tax The tax items, tax rates and related policies should be adjusted.
The consumption tax
Policy adjustment
The main contents are:
- new golf and ball sets, high-end watches, yachts, wooden disposable chopsticks, solid wood flooring and other tax items.
The tax items of refined oil are added, the original gasoline and diesel tax items are the two sub items of the tax item, and 5 sub items of naphtha, solvent oil, lubricating oil, fuel oil and aviation kerosene are added.
- cancel the tax items for skin care products.
The high-grade skin care cosmetics that originally belong to the scope of skin care and hair care products are included in the cosmetic tax items.
- adjusting part of the tax rate.
In the current 11 tax categories, there are several taxes on liquor, cars, motorcycles and automobile tires.
Consumption tax is a kind of tax commonly levied in the world. China has been collecting it since 1994.
Over the past 10 years, the consumption tax has played an important role in effectively organizing financial revenue and correctly guiding production and consumption. However, there are still some problems in the scope of Taxation, the setting of tax items, and the structure of tax rates.
This policy adjustment is the largest scale adjustment of consumption tax since the tax reform in 1994. It is of great significance to further enhance the function of consumption tax adjustment, promote environmental protection and resource conservation, better guide the production and consumption of related products, fully implement the Scientific Outlook on Development and build a festival oriented society.
After adjusting the tax rate (tax amount) of the taxable unit.
Tax rate (tax)
Remarks
1. Cigarettes 1. cigarettes (1) cigarettes with a standard allocation price of 50 yuan (or above) (2), 2. cigarettes per standard pfer price, 2. cigarettes, 3. cigarettes, standard box, 45% standard boxes, 150 yuan / standard box 30%, 150 yuan / standard box 25%30% has not been adjusted.
Two, alcohol and alcohol 1. grain liquor 2., potato liquor 3. yellow wine 4. beer (1) price of beer (2) price below 3000 yuan below the price of beer (2) price 5. alcohol 6. alcohol ton ton ton 6.; yuan yuan / Jin Jin; yuan yuan / Jin Yuan Yuan Yuan Yuan 10%5% yuan; yuan yuan / Jin Jin; yuan yuan / Jin did not make adjustments, did not make adjustments, did not make adjustments.
Three, refined oil 1. gasoline (1) leaded gasoline (2), unleaded gasoline 2. diesel, 3. aviation kerosene 4. naphtha 5. solvent oil 6. lubricating oil 7. other fuel oil rose, up, up, 0.28 yuan, 0.28 yuan, Yuan Yuan, Yuan Yuan, Yuan Yuan, Yuan Yuan Yuan, the new tax items have not been adjusted without adjustment.
四、小汽车1.小轿车(1) 气缸容量(排气量，下同)在2.2升(含)以上的(2) 气缸容量在1.0升(含)至2.2升的(3) 气缸容量在1.0升以下的2.越野车(四轮驱动)(1) 气缸容量在2.4升(含)以上的(2) 气缸容量在2.4升以下的3.小客车(面包车)(1) 气缸容量在2.0升(含)以上的(2) 气缸容量2.0升以下的 8%5%3%5%3%5%3% 1.乘用车：(1) 小于1.5升(含)：3%(2) 1.5升至2.0升(含)：5%(3) 2.0升至2.5升(含)：9%(4) 2.5升至3.0升(含)：12%(5) 3.0升至4.0升(含)：15%(6) 4.0升以上：20%2、中轻型商用客车：5% 调整后将"小轿车"、"越野车"子目合并为"乘用车"子目，将税率分为六档;将"小客车"子目改为"中轻型商用客车"子目。
Certain tax incentives will be given to hybrid vehicles, such as those with energy saving and environmental protection characteristics.
Five, motorcycle 10% 1.250 milliliters below (contain):3%2, 250 milliliters above: 10% adjusted 250 cubic meters of exhaust volume as a classification of emission standards.
Six, car tires 10%, meridian tires 3% duty-free, radial tire tax-free.
Seven, cosmetics 30%, adjust the scope of Taxation appropriately.
Eight, precious jewellery and jewellery 10%, gold and silver jewelry, diamond and diamond ornaments in the retail sector at 5% tax rate has not been adjusted.
Nine, golf and ball 10% NEW
Ten, high-end watches 20% new, high-end watches refer to the sale price (excluding VAT) of each watch in 10000 or more.
Eleven, yacht 10% NEW
Twelve, firecrackers, fireworks 15% did not make adjustments.
Thirteen, wooden disposable chopsticks 5% NEW
Fourteen, solid wood flooring 5% NEW
Fifteen, skin care and hair care products 8% stop and cancel tax items.
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