Tax number, category and scope, tax rate

1 Food, beverage and food: including dairy products, sugar products, condiments, Cordyceps sinensis, Korean ginseng, red ginseng, American ginseng, ginseng, velvet antler, donkey-hide gelatin, milk powder and other health care products and supplements;

beverages: including mineral water, soft drinks, coffee, tea and other non-alcoholic beverages. 15%

2 liquor includes beer, wine (champagne), yellow wine, fruit wine, sake, rice wine, brandy, whisky, vodka, rum, gin, white wine, medicated wine, health wine, cocktail, liqueur, tequila, Kodil wine, plum wine and other substances containing starch or sugar. 6%

3 million cigarettes include cigarettes, cigars, reconstituted tobacco, homogenized tobacco, other tobacco and tobacco substitute products, cut tobacco, pipe tobacco, hookah, cigarette powder, etc. 6%

4 textiles and their finished products: including coats, outerwear, underwear, shirts /T-shirts and other clothes;

Accessories: including hats, scarves, headscarves, scarves, ties, belts, gloves, socks, handkerchiefs, etc.

Home textile products: including blankets, quilts, pillows, bedspreads, sleeping bags, draperies, etc.

others: including towels, bath towels, tablecloths, curtains, carpets, etc. 3%

5 Leather garments and accessories include all kinds of leather garments and leather accessories. 3%

6 luggage and shoes and boots boxes: including boxes made of various materials;

satchels, backpacks and handbags: including satchels, backpacks and handbags made of various materials;

wallets and key bags: including wallets, key bags and card bags made of various materials;

others: including cosmetic bags, packaging bags (boxes, boxes), etc. 3%

shoes and boots: including leather shoes, leather boots, sports shoes and other shoes and boots.

7 watches, clocks and their accessories, accessories, high-end watches: watches with a duty-paid price of 1 yuan or more. 6%

watches: including all kinds of watches except high-end watches;

Clock: including desk clock, wall clock, desk clock, floor clock, etc.

accessories: including accessories and accessories of various watches and clocks. 3%

8,, gold and silver, precious jewelry, precious jewelry and jewellery jade (excluding diamonds): including natural or cultured pearls, precious stones or semi-precious stones (excluding diamonds), articles made of natural or cultured pearls, precious stones or semi-precious stones (excluding diamonds), and precious metal jewelry with base metal as the base. 6%

diamonds and diamond jewelry. 3%

gold and silver: including gold, silver, platinum and other precious metals and precious metal-clad, precious metals and precious metal-clad jewelry (excluding non-diamond-clad precious metal jewelry with base metal), gold and silver wares and other products. 15%

9 cosmetics, toiletries and cosmetics: including aromatic cosmetics, lip cosmetics, eye cosmetics, nail cosmetics, powdered cosmetics and special functional cosmetics.

Aromatic cosmetics: perfume and toilet water;

Lip cosmetics: lipstick, lip gloss, lip liner, etc.

eye cosmetics: mascara (liquid, oil), eyeliner (liquid), eyebrow pencil, eye shadow, eyelid ointment, etc.

nail polish cosmetics: nail polish remover, nail polish remover, nail polish remover, nail polish remover, nail cream remover, etc.

powder cosmetics: foundation, powder cake, face powder, rouge (powder), blush (powder), etc.

Special functional cosmetics: intradermal injection beauty products used to eliminate wrinkles and beautify lip shape. 6%

toiletries: including cleaning products, skin care products, hair care products and other toiletries.

cleaning products: facial cleanser (milk, soap), cleansing cream (dew, honey, powder and soap), makeup remover (milk, cream, liquid and oil), nasal mask, blackhead remover (liquid), shaving cream (foam), scrub, massage cream, exfoliating cream (powder) and toothpaste.

skin care products: make-up water (including toner, toner, firming water, skin care water and shrink water), aftershave water, face cream, eye cream, day cream, night cream, cold cream, sunscreen cream (oil), tanning oil, spot cream, skin care cream (cream, lotion, spray), essential oil and sunscreen cream.

Hair care products: shampoo/conditioner, hair cream, hair oil, hair wax, baking ointment, hair gel, hair mud, styling water (mousse), perming agent and hair dye;

other products: abundant (beauty, health) cream, slimming cream (cream), bodybuilding cream, firming cream, deodorant lotion (agent), etc. 3%

1,, household medical, health care and beauty equipment Medical equipment: including breathing apparatus, orthoses, splints and other fracture appliances, blood glucose meters, blood glucose test strips, electric eye washers, infrared ear probes, air oxygen generators, therapeutic atomizers, electric sphygmomanometers, crutches for patients, wheelchairs for patients, etc. and accessories and accessories of the above items;

Health care equipment: including massage beds, massage chairs, etc. and accessories and accessories of the above items;

beauty equipment: including steamers, sprayers, makeup/beauty tools, etc. and accessories and accessories of the above items. 3%

11,, kitchen utensils and small household appliances: including tableware, knives, cookers, cookers, pots, pots, cups, plates, bowls, chopsticks, spoons, shovels, knives, forks, kitchen knives, chopping boards, peeling knives, meat grinders, food grinders, mixers and water purifiers made of various materials. Kitchen utensils and accessories such as rice cookers, microwave ovens, induction cookers, range hoods, disinfection cupboards, household dishwashers, electric ovens, bread makers, soymilk makers, yogurt makers, juicers, coffee makers, ice makers, water dispensers, food conditioners, egg cookers, etc.;

Sanitary wares and sanitary wares: including water heaters, faucets, shower utensils, toilets and accessories, accessories, etc.

small household appliances: including lamps, fans, electric heaters, electric blankets, electric irons, hair dryers, electric shavers, electric hair clippers, humidifiers, dehumidifiers, all-in-one dehumidifiers, air fresheners, household vacuum cleaners, sweeping robots, floor polisher, electric lawn mowers and other electrical appliances, as well as accessories and accessories of the above items. 3%

Information technology products such as telephones: including fixed telephones, hand-held mobile telephones, videophones, pagers, etc. 15%

12,, pieces of furniture include sofas, modular furniture, cabinets, cupboards, desks, chairs, bookshelves, beds, mattresses, chairs and so on. 15%

13 air conditioners and their accessories and accessories include air conditioners and their accessories and accessories. 3%

14 refrigerators and their accessories and accessories include all kinds of refrigerators, freezers, wine cabinets and their accessories and accessories. 3%

15 laundry equipment and its accessories and accessories include pulsator washing machine, drum washing machine, dryer/dryer, dehydrator, household carpet washing machine and other accessories and accessories of the above items. 3%

16 TV sets and their accessories and accessories include all kinds of TV sets, TV radio combiners, TV radio recording combiners, TV video combiners, etc. and accessories and accessories of the above items. 3%

17 photographic (imaging) equipment and its accessories and accessories include TV cameras, cameras (excluding digital cameras), photographic plate-making machines, magnifiers, film, film, photosensitive paper, mirror cases, flash lamps, color filters, exposure meter, exposure meters, hoods, underwater photographic hoods, busts, mirror rings and viewfinders. 3%

video camcorder, digital camera, digital memory card and other information technology products. 15%

18 audio-visual equipment and its accessories and accessories include recording pens, tape recorders, radios, MP3 players, MP4 players, radio recorders, digital audio recorders, record players, laser record players, video recorders, laser disc players, (single) function seats, sound boxes, automatic accompaniment players, karaoke mixers, etc. and accessories of the above items. 3%

headphones and earplugs, disks, tapes, semiconductor media and other audio-visual information technology products. 15%

19 computers and their peripherals include personal computers and their storage, input and output devices, accessories and parts. 15%

2 books, newspapers, periodicals and other printed materials include books, newspapers, periodicals and other printed materials. 15%

21 educational video materials include educational films, slides, original audio tapes, video tapes, disks, magnetic tapes, optical media, semiconductor media, records, globes, anatomical models, human skeleton models, and educational signboards. 15%

22 million stationery, toys, games, festivals or other entertainment stationery: including all kinds of writing utensils and materials, photo books, stamp books, printed calendars, calendars, magnifying glasses, telescopes, paints for drawing, binding tools, copying steel plates and other stationery. 3%

Toys: including tricycles, scooters, scooters and similar wheeled toys; Doll car; Doll; Reduced (scaled down) models and similar entertainment models; Intellectual toys and other accessories and accessories of the above items.

Game products (video game controllers and equipment, table or indoor game products): including electronic game consoles and video game controllers, playing cards, chess in China, chess and checkers, mahjong and similar table game products, and accessories and accessories of the above games.

Festival or other entertainment items: including Christmas, carnival and other holiday items, magic props and playthings. 15%

23 million stamps, artworks and collectibles include various stamps, sheetlets, souvenir covers, commemorative coins, artworks and collectibles from Chinese mainland and abroad. 3%

24 musical instruments include all kinds of keyboard, bowstring, plucked string, percussion, wind music and other instruments, metronome, tuning fork, pitch controller and other instruments, as well as accessories and accessories of the above instruments. 3%

25,, sporting goods, fishing supplies, golf balls and equipment: including golf clubs and golf balls. 6%

all kinds of ball games except golf, all kinds of chess, fitness equipment, aviation and navigation models, fishing supplies, etc., general sports, gymnastics, competition, swimming, skating, skiing and other indoor and outdoor activities and their accessories and accessories. 3%

26 bicycles include bicycles without engines and motors, tricycles, strollers and other non-motorized bicycles, and accessories and accessories of the above items. 3%

27,, other items, other items that cannot be classified into the above categories. thirty percent