Legal subjectivity:

The scope of consumption tax can be summarized as: production, commissioned processing and import of taxable consumer goods. Starting from the purpose of collecting consumption tax, currently taxable consumer goods are classified into 14 categories of goods, that is, there are 14 tax items for consumption tax. Please see below for a detailed introduction: 1. Tobacco: All products processed and produced using tobacco leaves as raw materials, regardless of the auxiliary materials used, fall within the scope of this tax item. Including cigarettes (including imported cigarettes, white pack cigarettes, hand-rolled cigarettes and cigarettes produced by enterprises and individuals that have not been approved by the State Council to be included in the plan), cigars and cut tobacco. 2. Wine and alcohol: Wine refers to various alcoholic beverages with an alcohol content of more than 1 degree. Liquor includes grain liquor, potato liquor, rice wine, beer, fruit beer and other liquors. Alcohol refers to a colorless and transparent liquid with an alcohol content above 95 degrees produced by distillation or synthesis. Alcohol includes various industrial, medical and edible alcohols. Consumption tax shall be levied on beer produced using beer production equipment in beer houses (beerhouses) organized by the catering, commercial, and entertainment industries. 3. Cosmetics. Cosmetics include all types of beauty, modification cosmetics, high-end skin care cosmetics and complete sets of cosmetics. Beauty and cosmetics include perfume, perfume essence, powder, lipstick, nail polish, rouge, eyebrow pencil, lip pencil, blue eye oil, eyelashes and complete sets of cosmetics. Makeup oils, makeup removers and oil paints used by stage, drama, film and television actors for makeup are not included in the scope of this tax item. 4. Precious jewelry and jewelry and jade: Taxable precious jewelry and jewelry and jade refer to various pure gold, silver and inlaid ornaments made of noble and rare substances such as gold, silver, jewelry and jade, as well as other metals, artificial gemstones, etc., as well as quarried, All kinds of jewelry and jade that are polished and processed. Consumption tax is levied on gold and silver jewelry sold in duty-free shops for people traveling abroad. 5. Firecrackers and fireworks: Starting paper and firecracker powder used in sports are not levied according to this tax item. 6. Refined oil: Refined oil includes seven sub-headings: gasoline, diesel, naphtha, solvent oil, aviation kerosene, lubricating oil and fuel oil. (1) Gasoline (2) Diesel (3) Naphtha (4) Solvent oil (5) Aviation kerosene (6) Lubricating oil (7) Fuel oil 7. Car tires: including used in various cars, trailers, and special vehicles and other inner and outer tires on motor vehicles, excluding special tires for agricultural tractors, harvesters, and walking tractors. 8. Car: A car refers to a non-track vehicle that is driven by power and has four or more wheels. (1) The scope of this tax item includes all types of passenger cars and passenger cars with a maximum of 9 seats (including the driver's seat), which are used to carry passengers and cargo in terms of design and technical characteristics, including the driver's seat. Various types of medium and light commercial buses with a seating capacity of 10 to 23 (inclusive) and used for carrying passengers and cargo in terms of design and technical characteristics. (2) Vehicles modified or remanufactured with a passenger car chassis (frame) with a displacement of less than 1.5 liters (inclusive) fall within the scope of passenger car taxation. Vehicles modified or remanufactured with a passenger car chassis (frame) with a displacement greater than 1.5 liters or a medium and light commercial passenger vehicle chassis (frame) fall within the scope of the medium and light commercial passenger vehicle taxation. (3) For cars with a range of drivers (rated passenger capacity) (such as 8-10 people; 17-26 people), the tax range will be determined based on the number of people at the lower limit of the range. (4) Electric vehicles do not fall within the scope of this tax item. 9. Motorcycles: Three-wheeled motorcycles with a maximum design speed not exceeding 50Km/h and a total engine cylinder working capacity not exceeding 50ml are not subject to consumption tax. 10. Golf balls and golf equipment: Golf balls and golf equipment refer to various special equipment required for golf, including golf balls, golf clubs, golf bags (bags), etc. The tax collection scope of this tax item includes golf balls, golf clubs, golf bags (bags), golf club heads, shafts and grips. 11. High-end watches: High-end watches refer to various types of watches with a sales price (excluding value-added tax) of more than 10,000 yuan (inclusive) each. 12. Yacht: A yacht refers to a floating vehicle with a length of more than 8 meters and less than 90 meters. The hull is made of fiberglass, steel, aluminum alloy, plastic and other materials, and can move on the water. According to power classification, yachts are divided into unpowered boats, sailing boats and motor boats. The scope of this tax item includes boats with a length greater than 8 meters (inclusive) and less than 90 meters (inclusive), with a built-in engine, which can move on the water. They are generally purchased by private individuals or groups and are mainly used for non-profit activities such as water sports and leisure entertainment. Class motor boat. 13. Wooden disposable chopsticks: also known as sanitary chopsticks, refer to various types of wood as raw materials that are processed through sawing, soaking, rotary cutting, planing, drying, screening, grinding, chamfering, packaging, etc. Disposable chopsticks. The scope of this tax item includes wooden disposable chopsticks of various specifications. Unpolished and chamfered wooden disposable chopsticks fall within the scope of this tax item. 14. Solid wood flooring: refers to block or strip-shaped ground decoration materials made from wood as raw materials and processed by sawing, drying, planing, cutting, tenoning, painting and other processes. According to different production processes, solid wood floors can be divided into three categories: single-board (block) solid wood floors, solid wood finger-jointed floors, and solid wood composite floors; according to different surface treatment states, they can be divided into unpainted floors (white boards, plain boards) and There are two types of lacquered floors. The tax collection scope of this tax item includes various specifications of solid wood flooring, solid wood finger-jointed flooring, solid wood composite flooring, and solid wood decorative panels with tongue and groove side ends used to decorate walls and ceilings.

Unpainted plain boards fall within the scope of this tax item. Legal objectivity:

Article 2 of the "Provisional Regulations of the People's Republic of China on Consumption Tax" The tax items and tax rates of consumption tax shall be implemented in accordance with the "Consumption Tax Items and Rates Table" attached to these regulations. Adjustments to consumption tax items and tax rates shall be determined by the State Council. Article 3 of the "Interim Regulations of the People's Republic of China on Consumption Tax": Taxpayers who operate consumer goods subject to consumption tax at different tax rates (hereinafter referred to as taxable consumer goods) shall separately calculate the sales volume and sales quantity of taxable consumer goods at different tax rates; If the sales volume and sales quantity are not calculated separately, or taxable consumer goods with different tax rates are combined into a complete set of consumer goods for sale, the higher tax rate will apply. Article 4 of the "Interim Regulations of the People's Republic of China on Consumption Tax": Taxable consumer goods produced by taxpayers shall be taxed when the taxpayer sells them. Taxable consumer goods produced by taxpayers for their own use shall not be taxed if they are used for the continuous production of taxable consumer goods; if they are used for other purposes, tax shall be paid when they are transferred for use.