The first category: some special consumer goods, such as cigarettes, wine, firecrackers, fireworks, wooden disposable chopsticks, solid wood floors, etc. It will do harm to human health, social order and ecological environment;
The second category: luxury goods, precious jewels and jade, high-end watches, cosmetics, golf balls and equipment;
The third category: high-energy consumption and high-grade consumer goods, such as yachts, cars and motorcycles (the cylinder capacity is above 250 ml);
The fourth category: non-renewable and replaceable petroleum consumer goods, such as refined oil;
The fifth category: products with certain financial significance, such as automobile tires (20 14 12 1 stop collecting).
Consumption tax (consumption tax) (special goods and services tax) is the general name of various taxes with the turnover of consumer goods as the object of taxation. It is a tax levied by the government on consumer goods, which can be levied on wholesalers or retailers. Consumption tax is a typical indirect tax. Consumption tax is a newly set tax in turnover tax in 1994 tax system reform. Consumption tax is an in-price tax, which is only paid in the production, entrusted processing and import of taxable consumer goods. In the future, because the price includes consumption tax, there is no need to pay consumption tax, and the tax will ultimately be borne by consumers. Taxpayers of consumption tax are units and individuals that produce, entrust, retail and import taxable consumer goods stipulated in the Provisional Regulations of People's Republic of China (PRC) on Consumption Tax.
Consumption tax is a tax levied on specific consumer goods and belongs to the category of turnover tax. On the basis of the general collection of value-added tax on goods, in order to adjust the product structure, guide the consumption direction and ensure the national fiscal revenue, consumption tax is levied on some consumer goods.
Reference: Baidu Encyclopedia-Consumption Tax