1. What is the scope of the consumption tax on oil products? 1. Gasoline refers to all kinds of light oil with an octane number of not less than 66 that can be used as gasoline engine fuel. Leaded gasoline refers to gasoline with a lead content of more than .13 grams per liter. Gasoline is divided into automobile gasoline and aviation gasoline. Methanol gasoline and ethanol gasoline produced by blending gasoline and gasoline components also belong to the scope of this tax item. 2. Diesel diesel refers to all kinds of light oil that can be used as diesel engine fuel with pour point or pour point of -5 to 3 and non-standard oil that is mainly composed of diesel oil and can be used as diesel engine fuel after blending and refining. Biodiesel produced by blending diesel oil and diesel oil components also falls within the scope of this tax item. 3. Naphtha Naphtha, also known as chemical light oil, is a light oil for chemical raw materials processed from crude oil or other raw materials. The collection scope of naphtha includes all kinds of light oil except gasoline, diesel oil, kerosene and solvent oil. Non-standard gasoline, reformate oil, topping oil, pentane raw oil, heavy cracking materials of light cracking materials (vacuum diesel VGO and atmospheric diesel AGO), hydrocracking tail oil and aromatic raffinate oil are all light oils, which belong to the scope of naphtha collection. 4. Solvent oil Solvent oil is a light oil produced from crude oil or other raw materials and used in the production of coatings, paints, edible oil, printing ink, leather, pesticides, rubber, cosmetics, mechanical cleaning and adhesive industries. Rubber filling oil and solvent oil raw materials belong to the scope of solvent oil collection. 5. * * Kerosene * * Kerosene, also known as jet fuel, is a variety of light oil processed from crude oil or other raw materials and used as fuel for jet engines and jet propulsion systems. 6. Lubricating oil is a lubricating product used in internal combustion engines and mechanical processing processes, which is processed and produced with crude oil or other raw materials. Lubricating oil is divided into mineral lubricating oil, vegetable lubricating oil, animal lubricating oil and synthetic lubricating oil from chemical raw materials. The collection scope of lubricating oil includes mineral lubricating oil, mineral lubricating oil base oil, vegetable lubricating oil, animal lubricating oil and synthetic lubricating oil from chemical raw materials. The "mixed" lubricating oil made by mixing plant, animal and mineral base oil (or mineral lubricating oil) belongs to the scope of lubricating oil collection, regardless of the proportion of mineral base oil (or mineral lubricating oil). 7. Fuel oil Fuel oil, also known as heavy oil and residual oil, is produced by processing crude oil or other raw materials, and is mainly used as fuel for power generation in power plants, boilers, heating furnaces, metallurgy and other industrial furnaces. Wax oil, marine heavy oil, atmospheric heavy oil, vacuum heavy oil, 18CTS fuel oil, No.7 fuel oil, furfural oil, industrial fuel, No.4-6 fuel oil and other oil products are mainly used for fuel combustion and belong to the scope of fuel oil collection.

second, the scope of consumption tax on cigarettes. All products processed and produced with tobacco leaves as raw materials, no matter what auxiliary materials are used, belong to the scope of this tax item. This tax item consists of four subheads: Class A cigarettes, Class B cigarettes, cigars and cut tobacco. Cigarettes refer to ordinary cigarettes and cigar-shaped cigarettes that are cut into tobacco shreds, evenly mixed according to the requirements of the formula, added with auxiliary materials such as sugar, wine and spices, and rolled with white paper, brown paper, coated paper or tobacco sheets by machine or hand. (1) Class A Cigarettes Class A Cigarettes refer to cigarettes whose transfer price per standard article (2 cigarettes, the same below) is above 7 yuan (excluding value-added tax) (including 7 yuan), and the ad valorem tax rate is 56%. According to the Notice of State Taxation Administration of The People's Republic of China on Adjusting the Consumption Tax Policy of Tobacco Products (Caishui [29] No.84). (II) Class B Cigarettes Class B cigarettes refer to cigarettes whose allocation price is below 7 yuan (excluding value-added tax) per standard article (2 cigarettes, the same below), and the ad valorem tax rate is 36%. According to the Notice of State Taxation Administration of The People's Republic of China on Adjusting the Consumption Tax Policy of Tobacco Products (Caishui [29] No.84). (3) Cigarettes Cigarettes refer to tobacco products made of sun-cured tobacco or sun-cured tobacco and flue-cured tobacco as raw materials, tobacco leaves or cigarette paper and tobacco sheets as the inner wrapper of cigarettes, and then tobacco leaves as the outer wrapper of cigarettes, which are rolled by machine or hand. According to the different materials used in the inner skin, it can be divided into full-leaf rolled cigars and half-leaf rolled cigars. The collection scope of cigars includes cigars of various specifications and models. Its ad valorem fixed tax rate is 36%. (4) Cut tobacco Cut tobacco refers to tobacco products that are cut into filaments, granules, flakes, powders or other shapes, then added with auxiliary materials, fermented and stored, and can be sold and smoked without being rolled. The collection scope of cut tobacco includes bulk cigarettes processed and produced with tobacco leaves as raw materials, such as pipe tobacco, Mohe tobacco, tobacco powder, hookah, yellow and red cut tobacco and so on. The above knowledge is my answer to the question "What is the scope of oil consumption tax collection?" According to the provisions of the tax law, the scope of oil consumption tax collection includes gasoline, diesel, naphtha, solvent oil, * * kerosene, lubricating oil and so on.