According to the taxation unit of taxable resource products, a fixed taxation scope is directly stipulated, such as vehicle and vessel use tax, which is levied according to the number or tonnage of vehicles and vessels owned by taxpayers.
Consumption tax takes the form of tax rate:
1, proportional tax rate. That is, unit tax. The choice of consumption tax rate form is mainly determined according to the situation of tax recipients. For some consumer goods that are basically balanced in supply and demand, with little price difference and standardized units of measurement, choose a simple and fixed tax rate, such as yellow wine, beer and refined oil.
2. Fixed tax rate. For some consumer goods with prominent contradiction between supply and demand, large price difference and irregular measurement unit, we should choose the proportional tax rate linked to tax price, such as cigarettes, wine, cosmetics, skin care products, firecrackers, automobile tires, precious jewels and jade, motorcycles and automobiles.
3. Under normal circumstances, only one tax rate form is selected for a consumer product, but in order to better preserve the consumption tax base, fixed tax rate and proportional tax rate are adopted for some taxable consumer products such as cigarettes and liquor.
To sum up, in China, consumption tax is levied at a fixed tax rate, such as vehicle and vessel use tax. The specific amount is calculated according to the number and weight of vehicles and vessels owned by taxpayers, and a quota policy is implemented.
Legal basis:
"People's Republic of China (PRC) tax collection and management law" sixty-first.
If the withholding agent fails to set up and keep the account books of withholding and collecting taxes or keep the accounting vouchers and relevant materials of withholding and collecting taxes in accordance with the regulations, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of not less than two thousand yuan but not more than five thousand yuan shall be imposed.