Consumption Tax
消费税 — Consumption Tax (excise tax on specific consumer goods)
Consumption Tax 消费税
Interim Regulations on Consumption Tax (消费税暂行条例)
Consumption tax is levied on entities and individuals engaged in the production, consigned processing, and import of taxable consumer goods within China.
15 Categories of Taxable Consumer Goods
- Cigarettes (卷烟)
- Liquor (酒)
- High-end cosmetics (高档化妆品)
- Precious stones and jewelry (贵重首饰及珠宝玉石)
- Firecrackers and fireworks (鞭炮、焰火)
- Refined oil (成品油)
- Motorcycles (摩托车)
- Cars (小汽车)
- Golf balls and golf equipment (高尔夫球及球具)
- Luxury watches (高档手表)
- Yachts (游艇)
- Disposable wooden chopsticks (木制一次性筷子)
- Solid wood flooring (实木地板)
- Batteries (电池)
- Coatings (涂料)
Tax Calculation Methods
- Ad valorem (从价定率)
- Specific rates (从量定额)
- Composite method (复合计税) — combining both
Customs collects consumption tax on imported taxable consumer goods.
👉 STA Documents & Circulars
Key circulars and administrative measures issued by the State Taxation Administration relating to Value-Added Tax
Tariffs
关税 — Customs duties on imports and exports
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