According to the Table of Consumption Tax Items, Tax Rates and Tax Amounts attached to the Provisional Regulations on Consumption Tax in People's Republic of China (PRC), cigarettes, liquor, cosmetics, skin care products, precious jewels and jade, firecrackers and fireworks, gasoline, diesel oil, automobile tires, motorcycles and automobiles are 1 1 consumption tax taxable goods. The table also lists the tax rates applicable to taxable goods, ranging from 45% to 3%.

Second, detailed analysis.

China adopts the method of ad valorem rate to calculate the import consumption tax, and taxable value consists of the price of imported goods plus customs duties. China's consumption tax adopts the method of in-price tax, so the composition of taxable value includes consumption tax.

Third, what should I pay attention to when calculating the tariff?

Import duties are paid in RMB. If the imported goods are denominated in foreign currency, the customs shall calculate the transaction price in RMB according to the central parity of RMB foreign exchange announced by the State Administration of Foreign Exchange on the date when the tax payment certificate is issued. Foreign currencies not listed in the RMB foreign exchange quotation sheet shall be converted into RMB at the exchange rate determined by the state foreign exchange administration department. The duty-paid price shall be calculated in RMB yuan, rounded to less than RMB yuan. After tax payment, the tax shall be calculated to minutes and rounded off as follows. One ticket of goods below RMB 50 yuan is exempt from customs duties. The transaction price of imported goods has different price forms due to different trading conditions. Commonly used price terms are FOB, CIF and CIF.