Caishui [2006] No.33
March 20, 2006 State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC)
The finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, the State Administration of Taxation, and the Finance Bureau of Xinjiang Production and Construction Corps:
In order to meet the needs of the objective development of social and economic situation and further improve the consumption tax system, with the approval of the State Council, the tax items, tax rates and related policies of consumption tax have been adjusted. The relevant contents are hereby notified as follows:
I. About new tax items
(a) increase the tax items of golf balls and equipment, high-grade watches, yachts, wooden disposable chopsticks and solid wood floors. The applicable tax rate is:
1. The tax rate for golf balls and equipment is10%;
2. The tax rate for high-end watches is 20%;
3. Yacht tax rate10%;
4. The tax rate of wooden disposable chopsticks is 5%;
5. The tax rate of solid wood flooring is 5%.
(two) cancel the tax items of gasoline and diesel oil, and add the tax items of refined oil. Gasoline and diesel oil are changed to subheads under refined oil tax (the tax rate remains unchanged). In addition, naphtha, solvent oil, lubricating oil, fuel oil and aviation kerosene were added.
1. The applicable tax rate (unit tax) for the above new tax items is:
(1) naphtha, unit tax 0.2 yuan/liter;
(2) solvent oil, the unit tax is 0.2 yuan/liter;
(3) Lubricating oil, the unit tax is 0.2 yuan/liter;
(4) Fuel oil, the unit tax is 0. 1 yuan/liter;
(5) Aviation kerosene, the unit tax is 0. 1 yuan/liter.
2. The conversion standard of the unit of measurement of the above new subtitle is:
(1) naphtha 1 ton = 1385 liters;
(2) solvent oil 1 ton = 1282 liters;
(3) Lubricating oil 1 ton = 1 126 liters;
(4) Fuel oil 1 ton = 10 15 liter;
(5) Aviation kerosene 1 ton = 1246 liters.
The adjustment of the conversion standard of measurement units shall be determined by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
Second, about taxpayers.
Units and individuals that produce, entrust to produce and import the above-mentioned new taxable consumer goods within the territory of People's Republic of China (PRC) are consumption tax payers, and shall declare and pay consumption tax in accordance with the Provisional Regulations of People's Republic of China (PRC) on Consumption Tax (hereinafter referred to as the Regulations) and the provisions of this notice.
Three, about the cancellation of tax items
Cancel the tax items of skin care and hair care products, and include high-grade skin care cosmetics that originally belonged to the tax scope of skin care and hair care products into the cosmetics tax items.
Four, on the adjustment of tax items and tax rates
(a) adjust the car tax items and tax rates.
Cancel the subheadings of cars, off-road vehicles and passenger cars under the automobile tax. Under the heading of automobile tax, there are passenger cars and light commercial vehicles. The applicable tax rate is:
1. Passenger car.
(1) If the cylinder capacity (displacement, the same below) is below 1.5 liter (inclusive), the tax rate is 3%;
(2) If the cylinder capacity is above 1.5 liter to 2.0 liter (inclusive), the tax rate is 5%;
(3) If the cylinder volume is more than 2.0 liters to 2.5 liters (inclusive), the tax rate is 9%;
(4) If the cylinder volume is above 2.5 liters to 3.0 liters (inclusive), the tax rate is12%;
(5) If the cylinder volume is above 3.0 liters to 4.0 liters (inclusive), the tax rate is15%;
(6) If the cylinder capacity is above 4.0 liters, the tax rate is 20%.
2. Medium and light commercial buses, with a tax rate of 5%.
(2) Adjust the motorcycle tax rate.
Change the motorcycle tax rate to the setting of classification according to displacement;
1. If the cylinder capacity is below 250ml (inclusive), the tax rate is 3%;
2. The tax rate is 10% if the gas cylinder capacity is above 250ml.
(3) Adjusting the tax rate of automobile tires.
Reduce the tax rate of automobile tires 10% to 3%.
(4) Adjust the liquor tax rate.
The proportional tax rate of grain wine and potato wine is unified at 20%. The fixed tax rate is 0.5 yuan/kg (500g) or 0.5 yuan /500ml. The unit of measurement of specific tax is determined according to the actual weight of the goods sold. The actual sales of goods are marked with units of measurement by volume, which shall be converted into 500ml 1kg, and shall not be converted into alcohol.
Five, about the tax basis of packaging sales.
Taxpayers who package and sell their own taxable consumer goods with those purchased or produced by themselves shall take the sales volume of packaged products (excluding value-added tax) as the tax basis.
Six, on the use of self-produced naphtha for continuous production of enterprise tax issues.
If a production enterprise uses naphtha for its own use to continuously produce taxable consumer goods such as gasoline, it shall not pay consumption tax; If it is used for the continuous production of duty-free consumer goods such as ethylene or other aspects, consumption tax shall be paid when it is transferred.
Seven, about the tax deduction.
The following taxable consumer goods are allowed to deduct the consumption tax paid by raw materials from the taxable amount:
(1) Golf clubs produced with the taxable club heads, shafts and grips that are outsourced or entrusted for processing and recycling as raw materials.
(two) wooden disposable chopsticks produced with duty-paid wooden disposable chopsticks purchased or commissioned for processing as raw materials.
(3) Solid wood flooring produced from the taxed solid wood flooring purchased or commissioned for processing and recycling.
(4) Taxable consumer goods produced with taxable naphtha recovered from outsourcing or entrusted processing as raw materials.
(5) Lubricating oil produced by taxable lubricating oil purchased or commissioned for processing and recycling.
Measures for the administration of deduction of consumption tax paid shall be formulated separately by State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC).
Eight, on the national average cost profit rate of new and adjusted tax items.
The national average cost profit rate of new and adjusted tax items is tentatively set as follows:
(1) Golf balls and equipment10%;
(2) 20% of high-end watches;
(3) yacht is10%;
(4) 5% for wooden disposable chopsticks;
(five) solid wood floor is 5%;
(6) 8% for passenger cars;
(seven) light commercial bus is 5%.
Nine, about exports
The tax refund (exemption) policy for export taxable consumer goods shall be implemented in accordance with the adjusted tax items and rates, laws and regulations and relevant provisions.
X. About tax reduction and exemption
(1) Naphtha, solvent oil, lubricating oil and fuel oil are temporarily subject to consumption tax at 30% of the taxable amount; Suspension of aviation kerosene consumption tax.
(2) Radial tires are exempt from consumption tax.
XI。 Other related issues
(a) after the implementation of this notice, taxable consumer goods with new tax items, cancelled tax items and adjusted tax rates are returned for quality reasons, which shall be implemented in accordance with the provisions of the Detailed Rules for the Implementation of the Regulations. The specific operation measures shall be formulated separately by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
(2) Taxable consumer goods in inventory of commercial enterprises before March 3, 2006, Kloc-0, fall within the scope of taxation stipulated in this Notice, and do not need to declare and pay consumption tax.
(3) The consumption tax owed by units and individuals shall be paid in time by the competent tax authorities in accordance with the provisions of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection and its detailed rules for implementation.
(4) The calculation of the tax refund for the export taxable consumer goods purchased by the export enterprise is based on the tax amount indicated in the consumption tax payment book (only applicable to export goods).
(5) Export taxable consumer goods purchased by an export enterprise before March 3, 2006 1 day have obtained a consumption tax payment form (only for export goods), but those exported after April 3, 20061day can still be refunded at the original tax rate. The specific implementation time is subject to the date of issuance of the consumption tax payment letter (only for export goods).
Twelve. About the time of implementation
This notice shall be implemented as of April 6, 2006. The following documents or regulations shall be abolished at the same time:
(1) Articles 4 and 11 of the Notice on Printing and Distributing the Notes on the Scope of Consumption Tax Collection (Guo Shui Fa [1993] 153).
(2) Supplementary Notice on Annotations on the Scope of Consumption Tax Collection (Guo Shui Fa [1994] No.026).
(3) Reply on the Collection of Consumption Tax on CH 10 10 Minivan (Guo Fa [1994] No.303).
(4) Article 4 of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Some Tax Issues of Consumption Tax (Guo Shui Fa [1997] No.84).
(5) Articles 1 and 2 of the Official Reply of State Taxation Administration of The People's Republic of China on the Collection of Consumption Tax on Some Refined Oil Products (Guoshuihan [2004]1078).
(VI) Reply of State Taxation Administration of The People's Republic of China on the Issue of Collecting Consumption Tax on Converting "pickup truck" into "station wagon" (Guo Shui Han [2005] No.217).
(vii) Reply of State Taxation Administration of The People's Republic of China on the Issue of Collecting Consumption Tax on Maybelline All-weather Liquid Foundation and Other Products (Guoshuihan [2005] No.65438 +023 1).
Annex: Description of the scope of new and adjusted consumption tax items
People's Republic of China (PRC) Ministry of Finance State Taxation Administration of The People's Republic of China
March 20(th), 2006
Attachment:
Description of the scope of new and adjusted tax items for consumption tax
I. Golf balls and equipment
Golf balls and equipment refer to all kinds of special equipment needed for golf, including golf balls, golf clubs and golf bags (bags).
Golf refers to a golf ball with a weight of no more than 45.93g and a diameter of no more than 42.67mm; Golf club refers to a tool designed for playing golf, which consists of a club head, a shaft and a grip. Golf bag (bag) refers to the bag (bag) specially used to hold golf balls and clubs.
This tax item includes golf balls, golf clubs and golf bags (bags). The head, shaft and grip of golf clubs belong to the scope of collection of this tax item.
Second, high-end watches.
High-end watches refer to all kinds of watches whose sales price (excluding value-added tax) is more than 10000 yuan per piece.
The collection scope of this tax item includes all kinds of watches that meet the above standards.
Third, yachts.
Yacht refers to a floating carrier with a length of more than 8 meters and less than 90 meters, and its hull is made of various materials such as FRP, steel, aluminum alloy and plastic, which can move on water. According to the power division, yachts are divided into unpowered boats, sail boats and motorboats.
The collection scope of this tax item includes all kinds of motor boats with a hull length of more than 8 meters (inclusive) and less than 90 meters (inclusive), with built-in engines, which can travel on water, and are generally purchased by private individuals or groups, and are mainly used for non-profit activities such as water sports and entertainment.
Fourth, wooden disposable chopsticks.
Wooden disposable chopsticks, also known as sanitary chopsticks, refer to all kinds of disposable chopsticks made of wood through sawing, soaking, rotary cutting, planing, drying, screening, grinding, chamfering and packaging.
The collection scope of this tax item includes wooden disposable chopsticks of various specifications. Wooden disposable chopsticks that have not been polished and chamfered belong to the scope of taxation of this tax item.
Verb (abbreviation of verb) solid wood floor
Solid wood floor refers to a block or strip floor decoration material made of wood by sawing, baking, planing, cutting, tenon and painting. According to the different production technology, solid wood flooring can be divided into three categories: single board (block) solid wood flooring, solid wood finger joint flooring and solid wood composite flooring; According to different surface treatment conditions, it can be divided into uncoated floor (white blank board, plain board) and coated floor.
The collection scope of this tax item includes various specifications of solid wood floors, solid wood finger-jointed floors, solid wood composite floors and solid wood decorative boards with tenons and grooves on the side faces for decorating walls and ceilings. Uncoated ordinary cardboard belongs to the scope of taxation of this tax item.
Six, refined oil
This tax item includes seven subheadings: gasoline, diesel oil, naphtha, solvent oil, aviation kerosene, lubricating oil and fuel oil.
The scope of collection of gasoline and diesel oil is still in accordance with the original provisions.
(1) naphtha.
Naphtha is also called light gasoline and chemical light oil. It is a kind of chemical raw material light oil, which is refined from petroleum processing or secondary processing gasoline.
The collection scope of naphtha includes all kinds of light oil except gasoline, diesel oil, kerosene and solvent oil.
(2) solvent oil.
Solvent oil is a light oil produced by petroleum processing, which is used to produce coatings and paints, edible oil processing, printing ink, leather, pesticides, rubber and cosmetics.
The collection scope of solvent oil includes all kinds of solvent oil.
(3) Aviation kerosene.
Aviation kerosene, also known as jet fuel, is a petroleum fuel produced by petroleum processing and used as the energy source of jet engines and jet propulsion systems.
The collection scope of aviation kerosene includes all kinds of aviation kerosene.
(4) Lubricating oil.
Lubricating oil is a lubricating product used in internal combustion engine and mechanical processing. Lubricating oil is divided into mineral lubricating oil, vegetable lubricating oil, animal lubricating oil and synthetic lubricating oil made of chemical raw materials.
The collection scope of lubricating oil includes mineral lubricating oil and mineral lubricating oil base oil processed from petroleum. Vegetable lubricating oil, animal lubricating oil and synthetic lubricating oil of chemical raw materials do not belong to the collection scope of lubricating oil.
(5) fuel oil.
Fuel oil is also called heavy oil and residual oil.
The scope of fuel oil collection includes all kinds of fuel oil used in power plants, marine boiler fuel, heating furnace fuel, metallurgical and other industrial furnace fuels.
Seven, the car
An automobile refers to a vehicle driven by power and having four or more wheels.
The collection scope of this tax item includes all kinds of passenger cars with no more than 9 seats (inclusive), including the driver's seat, and all kinds of medium and light commercial vehicles with design and technical characteristics of carrying passengers and goods 10 to 23 seats (inclusive).
Vehicles whose exhaust volume is less than 1.5 liter (inclusive) and whose chassis (frame) is modified or reformed belong to the scope of passenger vehicle collection. Vehicles in which the chassis (frame) of passenger cars or chassis (frame) of medium and light commercial vehicles with an exhaust volume greater than 1.5 liters are modified or restructured belong to the scope of collection of medium and light commercial vehicles.
Including the number of drivers (rated passengers) as an interval value (such as 8- 10 people; 17-26 people) car, according to the lower limit of its interval value to determine the scope of collection.
Electric vehicles do not fall within the scope of this tax item.
Eight, cosmetics
The collection scope of this tax item includes all kinds of beauty, modified cosmetics, high-grade skin care cosmetics and complete sets of cosmetics.
Cosmetics and decorative cosmetics refer to perfume, perfume essence, powder cake, lipstick, nail polish, rouge, eyebrow pencil, lip pencil, blue eye oil, eyelashes and complete sets of cosmetics.
Cosmetic oil, unloading oil and oil paint used by stage, drama and film and television actors for makeup do not belong to the scope of this tax item.
The collection scope of high-grade skin care cosmetics shall be formulated separately.