关于印发《消费税征收范围注释》的通知(附英文)

文号：国税发(1993)153号标题：关于印发《消费税征收范围注释》的通知(附英文)颁布日期：1993年12月27日实施日期：1993年12月27日终止日期：类别：消费税颁布单位：**税务总局内容：**税务总局关于印发《消费税征收范围注释》的通知通知、自治 文号： 国税发(1993)153号 标题： 关于印发《 消费税征收范围注释》的通知(附英文) 颁布日期： 1993年12月27日 实施日期： 1993年12月27日 终止日期： 类别： 消费税 颁布单位： **税务总局 内容： **税务总局关于印发《消费税征收范围注释》的通知 通知 、自治区、直辖市税务局，各计划单列市税务局， 哈尔滨、沈 西安、武汉、 广州、成都、 长春、南京市税务局： 现将《中华人民共和国 消费税暂行条例实施细则》所附《消费税征收 范围注释》发给你们，希贯彻执行。 附：消费税征收范围注释 一、烟 凡是以烟叶为原料加工生产的产品，不论使用何种辅料，均属于本税 目的征收范围。本税目下设甲类卷烟、乙类卷烟、雪茄烟、烟丝四个子目。 卷烟是指将各种烟叶切成烟丝,按照配方要求均匀混合，加入糖、酒、 香料等辅料，用白色盘纸、棕色盘纸、涂布纸或烟草薄片经机器或手工卷 制的普通卷烟和雪茄型卷烟。 １、甲类卷烟 甲类卷烟是指每大箱（五万支）销售价格在７８０元（含７８０元） 以上的卷烟。 不同包装规格卷烟的销售价格均按每大箱（五万支）折算。 ２、乙类卷烟 乙类卷烟是指每大箱（五万支）销售价格在７８０元以下的卷烟。 不同包装规格卷烟的销售价格均按每大箱（五万支）折算。 ３、雪茄烟 雪茄烟是指以晾晒烟为原料或者以晾晒烟和烤烟为原料，用烟叶或卷 烟纸、烟草薄片作为烟支内**，再用烟叶作为烟支外**，经机器或手 工卷制而成的烟草制品。按内**所用材料的不同可分为全叶卷雪茄烟和 半叶卷雪茄烟。 雪茄烟的征收范围包括各种规格、型号的雪茄烟。 ４、烟丝 烟丝是指将烟叶切成丝状、粒状、片状、末状或其他形状、再加入辅 料，经过发酵、储存，不经卷制即可供销售吸用的烟草制品。 烟丝的征收范围包括以烟叶为原料加工生产的不经卷制的散装烟，如 斗烟、莫合烟、烟末、水烟、黄红烟丝等等。 二、酒及酒精 本税目下设粮食白酒、薯类白酒、黄酒、啤酒、其他酒、酒精六个子 目。 １、粮食白酒 粮食白酒是指以高梁、玉米、大米、糯米、大麦、小麦、小米、青稞 等各种粮食为原料，经过糖化、发酵后，采用蒸馏方法酿制的白酒。 ２、薯类白酒 薯类白酒是指以白薯（红薯、地瓜）、木薯、马铃薯（土豆）、竽头、 山药等各种干鲜薯类为原料，经过糖化、发酵后，采用蒸馏方法酿制的白 酒。 用甜菜酿制的白酒，比照薯类白酒征税。 ３、黄酒 黄酒是指以糯米、粳米、籼米、大米、黄米、玉米、小麦、薯类等为 原料，经加温、糖化、发酵、压榨酿制的酒。由于工艺、配料和含糖量的 不同，黄酒分为干黄酒、半干黄酒、半甜黄酒、甜黄酒四类。 黄酒的征收范围包括各种原料酿制的黄酒和酒度超过１２度（含１２ 度）的土甜酒。 ４、啤酒 啤酒是指以大麦或其他粮食为原料，加入啤酒花，经糖化、发酵、过 滤酿制的含有二氧化碳的酒。啤酒按照**方法的不同，可分为熟啤酒和 生啤酒或鲜啤酒。 啤酒的征收范围包括各种包装和散装的啤酒。 无醇啤酒比照啤酒征税。 ５、其他酒 其他酒是指除粮食白酒、薯类白酒、黄酒、啤酒以外，酒度在１度以 上的各种酒。其征收范围包括糠麸白酒、其他原料白酒、土甜酒、复制酒、 果木酒、汽酒、药酒等等。 （１）糠麸白酒是指用各种粮食的糠麸酿制的白酒。 用稗子酿制的白酒比照糠麸酒征收。 （２）其他原料白酒是指用醋糟、糖渣、糖漏水、甜菜渣、粉渣、薯 皮等各种下脚料、葡萄、桑椹、橡子仁等各种果实、**植物等代用品， 以及甘蔗、糖等酿制的白酒。 （３）土甜酒是指用糯米、大米、黄米等为原料，经加温、糖化、发 酵（通过酒曲发酵），采用压榨酿制的酒度不超过１２度的酒。酒度超过 １２度的应按黄酒征税。 （４）复制酒是指以白酒、黄酒、酒精为酒基，加入果汁、香料、色 素、药材、补品、糖、调料等配制或泡制的酒，如各种配制酒、泡制酒、 **酒等等。 （５）果木酒是指以各种果品为主要原料，经发酵过滤酿制的酒。 （６）汽酒是指以果汁、香精、色素、酸料、酒（或酒精）、糖（或糖 精）等调配，冲加二氧化碳制成的酒度在１度以上的酒。 （７）药酒是指按照医药卫生部门的标准，以白酒、黄酒为酒基加入 各种药材泡制或配制的酒。 ６、酒精 酒精又名乙醇，是指以含有淀粉或糖份的原料，经糖化和发酵后，用 蒸馏方法生产的酒精度数在９５度以上的无色透明液体，也可以石油列解 气中的乙烯为原料，用合成方法制成。 酒精的征收范围包括用蒸馏法和合成方法生产的各种工业酒精、医药 酒精、食用酒精。 三、化妆品 化妆品是日常生活中用于修饰美化人体表面的用品。化妆品品种较多， 所用原料各异，按其类别划分，可分为美容和芳香两类。美容类有香粉、 口红、指甲油、胭脂、眉笔、兰眼油、眼睫毛及成套化妆品等;芳香类有香 水，香水精等。 本税目的征收范围包括： 香水、香水精、香粉、口红、指甲油、胭脂、眉笔、唇笔、兰眼油、 眼睫毛、成套化妆品等等。 １、香水、香水精是指以酒精和香精为主要原料混合配制而成的液体 芳香类化妆品。 ２、香粉是指用于粉饰面颊的化妆品。按其形态有粉状、块状和液状。 **香粉盒内附有的彩色丝线粉扑，花色香粉粉盒内附有小盒胭脂和胭脂 扑，均应按“香粉”征税。 ３、口红又称唇膏是涂饰于嘴唇的化妆品。口红的颜色一般以红色为 主，也有白色的（俗称口白），还有一种变色口红，是用曙红酸等染料调制 而成的。 ４、指甲油又名“美指油”，是用于修饰保护指甲的一种有色或无色的 油性液态化妆品。 ５、胭脂是擦敷于面颊皮肤上的化妆品。有粉质块状胭脂、透明状胭 脂膏及乳化状胭脂膏等。 ６、眉笔是修饰眉毛用的化妆品。有铅笔式和推管式两种。 ７、唇笔是修饰嘴唇用的化妆品。 ８、兰眼油是涂抹于眼窝周围和眼皮的化妆品。它是以油脂、蜡和颜 料为主要原材料制成。色彩有兰色、绿色、棕色等等，因兰色使用最为普 遍，故俗称“兰眼油”。眼影膏、眼影霜、眼影粉应按照兰眼油征税。 ９、眼睫毛商品名称叫“眼毛膏”或“睫毛膏”，是用于修饰眼睫毛的 化妆品。其产品形态有固体块状、乳化状。颜色以黑色及棕色为主。 １０、成套化妆品是指由各种用途的化妆品配套盒装而成的系列产品。 一般采用精制的金属或塑料盒包装，盒内常备有镜子、梳子等化妆工具， 具有多功能性和使用方便的特点。舞台、戏剧、影视演员化妆用的上妆油、 卸妆油、油彩、发胶和头发漂白剂等，不属于本税目征收范围。 四、护肤护发品 护肤护发品是用于人体皮肤、毛发起滋润、防护、整洁作用的产品。 本税目征收范围包括：雪花膏、面油、花露水、头油、发乳、烫发水、 染发精、洗面奶、磨砂膏、锔油膏、面膜、按摩膏、洗发水、护发素、香 皂、浴液、发胶、摩丝、以及其他各种护肤护发品等等。 １、雪花膏是一种“水包油”型的乳化体。雪花膏品种繁多，按其膏 体结构、性能和用途不同，大体可分为微碱性、微酸性粉质雪花膏及** 性和营养性雪花膏四类。 ２、面油又称“润面油”或“润肤油”，是一种强油性的“油包水”型 乳化体，含有大量油脂成份，能起抗寒、润肤及防裂作用。＃１３３、花 露水是一种芳香护肤用品，有**、**、止痒和爽身效用。它是以酒精、 水、香精等为主要原料混合配制而成。花露水与香水的主要区别是：花露 水香精用量少，在５％（含５％）以下，酒精用量多、但浓度低，且要加 入少量桂皮油、霍香油等原料；香水香精用量大，在５％以上，酒精用量 少，但浓度高。 ４、头油也称“**油”或“发油”，是一种护发美发用品。 ５、发乳是一种乳化膏体护发用品，按其乳化体的结构可分为“水包 油”型发乳和“油包水”型发乳。 ６、烫发水是使头发卷曲保持发型的日用化学品。用于电烫（或冷烫） 的叫烫发剂；用于冷却处理的叫冷卷发剂。定型发水也按烫发水征税。 ７、染发精又称染发剂，是用于染发、使头发保持**颜色和光泽的 产品。根据染料染发后保留时间的长短，染发精分为暂时性染发精，半永 久性染发精和**性染发精三类。 ８、洗发水又称洗发液或洗发精、洗发香波。一般采用硫酸脂肪醇的 三乙醇胺与氢氧化胺的混合盐，十二酸异丙醇酰胺、甲醛、聚氧乙烯、羊 毛脂、香料、色料和水作为原料。 洗发块、洗发粉应按洗发水征税。 ９、香皂（包括液体香皂），又叫化妆皂，是具芳香气味较浓的中** 洗涤用品。是以动植物油、烧碱、松香和香精等为主要原材料，在**温 度下经化学（皂化）反应而成。其花色品种较多，按其成份组成可分为一 般香皂、多脂香皂和**香皂三种。 征收范围为各位香皂。 １０、其他各种护肤护发品指本类产品中列举品名以外的具有润肤护 肤护发功能的各种护肤护发品。 五、贵重首饰及珠宝玉石 本税目征收范围包括：各种金银珠宝首饰和经采掘、打磨、加工的各 种珠宝玉石。 １、金银珠宝首饰包括： 凡以金、银、白金、宝石、珍珠、钻石、翡翠、珊瑚、玛瑙等**稀 有物质以及其他金属、人造宝石等制作的各种纯金银首饰及镶嵌首饰（含 人造金银、合成金银首饰等）。 ２、珠宝玉石的种类包括： （１）钻石：钻石是**由单一元素碳原素所结晶而成的晶体矿物， 也是宝石中**由单原素组成的宝石。钻石为八面体解理，即平面八面体 晶面的四个方向，一般呈阶梯状。钻石的化学性质很稳定，不易溶于酸和 碱。但在纯氧中，加热到１７７０度左右时，就会发生分解，在真空中， 加热到１７００度时，就会把他分解为石墨。钻石有透明的、半透明的， 也有不透明的。宝石级的钻石，应该是无色透明的，无瑕疵或极少瑕疵， 也可以略有淡黄色或极浅的褐色，最珍贵的颜色是天然粉色，其次是兰色 和绿色。 （２）珍珠：海水或淡水中的贝类软件动物体内进入细小杂质时，外 套膜受到**便分**一种珍珠质（主要是碳酸钙），将细小杂质层层包裹 起来，逐渐成为一颗小圆珠，就是珍珠。珍珠颜色主要为白色，粉色及浅 黄，具珍珠光泽，其表面隐约闪烁着虹一样的晕彩珠光。颜色白润、皮光 明亮、形状精圆、粒度硬大者价值**。 （３）松石：松石是一种自色宝石。是一种**水化的铜铝磷酸盐， 分子式为ＣｕＡｌ６（Ｐ０４）４（ＯＨ）８·５Ｈ２０。松石的透明度 为不透明、薄片下部分呈半透明。抛光面为油脂玻璃光泽，断口为油脂暗 淡光泽。松石种类包括（波斯松石、美国松石和墨西哥松石、埃及松石和 带铁线的绿松石）。 （４）青金石：青金石是方钠石族的一种矿物；青金石的分子式为（Ｎ ａ，Ｃａ）７—８（Ａｌ，Ｓｉ）１２（Ｏ，Ｓ）２４（Ｓ０４），ＣＬ２ ＣＬ２·（ＯＨ）２（ＯＨ）２，其中钠经常部分地为钾置换，硫则部分地 为硫酸根、氯或硒所置换。青金石的种类包括（波斯青金石、苏联青金石 或西班牙青金石、智利青金石）。 （５）欧泊石：矿物质中属蛋白石类，分子式为ＳｉＯ２·ｎＨ２Ｏ。 由于蛋白石中ＳｉＯ２小圆珠整齐排列象光栅一样，当白光射在上面后发 生衍射，散成彩色光谱，所以欧泊石具有绚丽夺目的变幻色彩，尤以红色 多者最为珍贵。欧泊石的种类包括（白欧泊石、黑欧泊石、晶质欧泊石、 火欧泊石、胶状欧泊石或玉滴欧泊石、漂砾欧泊石、脉石欧泊石或基质中 欧泊石）。 （６）橄榄石：橄榄石是自色宝石，一般常见的颜色有纯绿色、黄绿 色到棕绿色。橄榄石没有无色的。分子式为：（Ｍｇ·Ｆｅ）２Ｓｉ０４橄 榄石的种类包括（贵橄榄石、黄玉、镁橄榄石、铁橄榄石、“黄昏祖母绿” 和硼铝镁石）。 （７）长石：按矿物学分类长石分为两个主要类型：钾长石和斜长石。 分子式分别为：ＫＡＬＳｉ３０８、ＮａＡｌＳｉ３０８，长石的种类包 括（月光石或冰长石、日光石或砂金石的长石、拉长石、天河石或亚马逊 石）。 （８）玉：硬玉也叫翡翠、软玉。硬玉是一种钠和铝的硅酸盐，分子 式为：ＮａＡｌ（Ｓｉ０３）２。软玉是一种含水的钙镁硅酸盐，分子式 为：ＣａＭｇ５（ＯＨ）２（Ｓｉ４０１１）。 （９）石英：石英是一种它色的宝石，纯石英为无色透明分子式为Ｓ ｉ０２。石英的种类包括（水晶、晕彩或彩红石英、金红石斑点或网金红 石石英、紫晶、黄晶、烟石英或烟晶、芙蓉石、东陵石、蓝线石石英、乳 石英、蓝石英或蓝宝石石英、虎眼石、鹰眼或猎鹰眼、石英猫眼、带星的 或星光石英）。 （１０）玉髓：也叫隐晶质石英。分子式为Ｓｉ０２。玉髓的种类包 括（月光石、绿玉髓、红玛瑙、肉红玉髓、鸡血石、葱绿玉髓、玛瑙、缟 玛瑙、碧玉、深绿玉髓、硅孔雀石玉髓、硅化木）。 （１１）石榴石：其晶体与石榴籽的形状、颜色**相似而得名。石 榴石的一般分子式为Ｒ３Ｍ２（Ｓｉ０４）３。石榴石的种类包括（铁铝 榴石、镁铝榴石、镁铁榴石、锰铝榴石、钙铁榴石、钙铬榴石）。 （１２）锆石：颜色呈红、黄、兰、紫色等。分子式为ＺｒＳｉ０４。 （１３）尖晶石：颜色呈黄色、绿色和无色。分子式为ＭｇＡｌ２０ ４。尖晶石的种类包括（红色尖晶石、红宝石色的尖晶石或红宝石尖晶石、 紫色的或类似贵榴石色泽的尖晶石、粉或玫瑰色尖晶石、桔红色尖晶石、 蓝色尖晶石、蓝宝石色尖晶石或蓝宝石尖晶石、象变石的尖晶石、黑色尖 晶石、铁镁尖晶石或镁铁尖晶石）。 （１４）黄玉：黄玉是铝的氟硅酸盐，斜方晶系。分子式为Ａｌ２（Ｆ， ＯＨ）２Ｓｉ０４。黄玉的种类包括（棕黄至黄棕、浅蓝至淡蓝、粉红、 无色的、其他品种）。 （１５）碧玺：极为复杂的硼铝硅酸盐，其中可含一种或数种以下成 分：镁、钠、锂、铁、钾或其他金属。这些元素比例不同，颜色也不同。 碧玺的种类包括（红色的、绿色的、蓝色的、黄和橙色、无色或白色、黑 色、杂色宝石、猫眼碧玺、变色石似的碧玺）。 （１６）金绿玉：属尖晶石族矿物，铝酸盐类。主要成分是氧化铝， 属斜方晶系。分子式为ＢｅＡｌ２０４金绿玉的种类包括（变石、猫眼石、 变石猫眼宝石及其它一些变种）。 （１７）绿柱石：绿柱石在其纯净状态是无色的：不同的变种之所以 有不同的颜色是由于微量金属氧化物的存在。在存在氧化铬或氧化钒时通 常就成了祖母绿，而海蓝宝石则是由于氧化亚铁着色而成的，成为铯绿柱 石是由于镁的存在，而金绿柱石则是因氧化铁着色而成的。分子式为：Ｂ ｅ３Ａｌ２（Ｓｉ０３）６。绿柱石的种类包括（祖母绿、海蓝宝石、Ｍ ＡＸＩＸＥ型绿柱石、金绿柱石、铯绿柱石、其它透明的品种、猫眼绿柱 石、星光绿柱石）。 （１８）刚玉：刚玉是一种很普通的矿物，除了星光宝石外，只有半 透明到透明的变种才能叫作宝石。分子式为Ａｌ２０３含氧化铬呈红色， 含钛和氧化铁呈蓝色，含氧化铁呈黄色，含铬和氧化铁呈橙色，含铁和氧 化钛呈绿色，含铬、钛和氧化铁呈紫色。刚玉的种类包括（红宝石、星光 红宝石、蓝宝石、艳色蓝宝石、星光蓝宝石）。 （１９）琥泊：一种有机物质。它是一种含一些有关松脂的古代树木 的石化松脂。分子式为Ｃ４０Ｈ６４０４。琥泊的种类包括（海泊、坑泊、 洁泊、块泊、脂泊、浊泊、泡泊、骨泊）。 （２０）珊瑚：是生物成因的另一种宝石原料。它是珊瑚虫的树枝状 钙制骨架随着极细小的海生动物群体增生而形成。 （２１）煤玉：煤玉是褐煤的一个变种（成分主要是碳，并含氢和氧）。 它是由漂木经压实作用而成，漂木沉降到海底，变成埋藏的细粒淤泥，然 后转变为硬质页岩，称为“煤玉岩”，煤玉是生物成因的。煤玉为非晶质， 在粗糙表面上呈暗淡光泽，在磨光面上为玻璃光泽。 （２２）龟甲：是非晶质的，具有油脂光泽至蜡状光泽，硬度２．５。 （２３）合成刚玉：指与有关天然刚玉对比，具有基本相同的物理、 光学及化学性能的人造材料。 （２４）合成宝石：指与有关天然宝石对比，具有基本相同的物理、 光学及化学性能的人造宝石。合成宝石种类包括（合成金红石、钛酸锶、 钇铝榴石、轧镓榴石、合成立方锆石、合成蓝宝石、合成尖晶石、合成金 红石、合成变石、合成钻石、合成祖母绿、合成欧泊、合成石英）。 （２５）双合石：也称复合石，这是由一种由两种不同的材料粘结而 成的宝石。双合石的种类是根据粘合时所用的材料性质划分的。双合石的 种类有（石榴石与玻璃双合石、祖母绿的代用品、欧泊石代用品、星光蓝 宝石代用品、钻石代用品、其他各种仿宝石复合石）。（２６）玻璃仿制 品。 六、鞭炮、焰火 鞭炮，又称爆竹。是用多层纸密裹火药，接以药引线，制成的一种爆 炸品。 焰火，指烟火剂，一般系包扎品，内装药剂，点燃后烟火喷射，呈各 种颜色，有的还变幻成各种景象，分平地小焰火和空中大焰火两类。 本税目征收范围包括各种鞭炮、焰火。通常分为十三类，即喷花类、 旋转类、旋转升空类、火箭类、吐珠类、线香类、小礼花类、烟雾类、造 型玩具类、炮竹类、摩擦炮类、组合烟花类、礼花弹类。 体育上用的发令纸，鞭炮药引线，不按本税目征收。 七、汽油 汽油是轻质石油产品的一大类。由天然或人造石油经脱盐、初馏、催 化裂化，调合而得。为无色到淡黄色的液体，易燃易爆，挥发性强。按生 产装置可分为直馏汽油、裂化汽油等类。经调合后制成各种用途的汽油。 按用途可分为车用汽油、航空汽油、起动汽油和工业汽油（溶剂汽油）。 本税目征收范围包括：车用汽油、航空汽油、起动汽油。 工业汽油（溶剂汽油）主要作溶剂使用，不属本税目征收范围。 八、柴油 柴油是轻质石油产品的一大类。由天然或人造石油经脱盐、初馏、催 化裂化调合而得。易燃易爆，挥发性低于汽油。柴油按用途分为轻柴油、 重柴油、军用柴油和农用柴油。 本税目征收范围包括：轻柴油、重柴油、农用柴油、军用轻柴油。 九、汽车轮胎 汽车轮胎是指用于各种汽车、挂车、专用车和其他机动车上的内、外 胎。 本税目征收范围包括： （１）轻型乘用汽车轮胎； （２）载重及公共汽车、无轨电车轮胎； （３）矿山、建筑等车辆用轮胎； （４）特种车辆用轮胎（指行驶于无路面或雪地、沙漠等高越野轮胎）； （５）摩托车轮胎； （６）各种挂车用轮胎； （７）工程车轮胎； （８）其他机动车轮胎； （９）汽车与农用拖拉机、收割机、手扶拖拉机通用轮胎。 十、摩托车 本税目征收范围包括： （一）轻便摩托车：**设计车速不超过５０ＫＭ／ｈ、发动机气缸 总工作容积不超过５０ｍｌ的两轮机动车。 （二）摩托车：**设计车速超过５０ＫＭ／ｈ、发动机气缸总工作 容积超过５０ｍｌ、空车质量不超过４００ｋｇ（带驾驶室的正三轮车及 特种车的空车质量不受此限）的两轮和三轮机动车。 １、两轮车：装有一个驱动轮与一个从动轮的摩托车。 （１）普通车：骑式车架，双人座垫，轮辋基本直径不小于３０４ｍ ｍ，适应在公路或城市道路上行驶的摩托车。 （２）微型车：坐式或骑式车架，单人或双人座垫，轮辋基本直径不 大于２５４ｍｍ，适应在公路或城市道路上行驶的摩托车。 （３）越野车：骑式车架，宽型方向把，越野型轮胎，剩余垂直轮隙 及离地间隙大，适应在非公路地区行驶的摩托车。 （４）普通赛车：骑式车架，狭型方向把，座垫偏后，装有大功率高 转速发动机，在专用跑道上比赛车速的一种摩托车。 （５）微型赛车：坐式或骑式车架，轮辋基本直径不大于２５４ｍｍ， 装有大功率高转速发动机，在专用跑道上比赛车速的一种摩托车。 （６）越野赛车：具有越野性能，装有大功率发动机，用于非公路地 区比赛车速的一种摩托车。 （７）特种车：一种经过改装之后用于完成特定任务的两轮摩托车。 如：开道车。 ２、边三轮车：在两轮车的一侧装有边车的三轮摩托车。 （１）普通边三轮车：具有边三轮车结构，用于载运乘员或货物的摩 托车。 （２）特种边三轮车：装有专用设备，用于完成特定任务的边三轮车。 如警车、消防车。 ３、正三轮车：装有于前轮对称分布的两个后轮和固定车厢的三轮摩 托车。 （１）普通正三轮车：具有正三轮车结构，用于载运乘员或货物的摩 托车。如客车、货车。 （２）特种正三轮车：装有专用设备，用于完成特定任务的正三轮车。 如：容灌车、自卸车、冷藏车。 十一、小汽车 小汽车是指由动力装置驱动，具有四个和四个以上车轮的非轨道无架 线的、主要用于载送人员及其随身物品的车辆。 本税目征收范围包括： １、小轿车：是指用于载送人员及其随身物品且座位布置在两轴之间 的四轮汽车。 小轿车的征收范围包括微型轿车（气缸容量，即排气量，下同＜１０ ００毫升）；普通轿车（１０００毫升≤气缸容量＜２２００毫升）；** 轿车（气缸容量≥２２００毫升）及赛车。 ２、越野车：是指四轮驱动、具有高通过性的车辆。越野车的征收范 围包括轻型越野车（气缸容量＜２４００毫升）；**越野车（气缸容量≥ ２４００毫升）及赛车。 ３、小客车，又称旅行车：是指具有长方箱形车厢、车身长度大于３．５ 米、小于７米的、乘客座位（不含驾驶员座位）在２２座以下的车辆。 小客车的征收范围包括微型客车（气缸容量＜２０００毫升）、中型客 车（气缸容量≥２０００毫升）。 用上述应税车辆的底盘组装、改装、改制的各种货车、特种用车（如 急救车、抢修车）等不属于本税目征收范围。 NOTICE CONCERNING THE PRINTING AND ISSUANCE OF ANNOTATIONS ON THESCOPE OF CONSUMPTION TAX COLLECTION (State Administration of Taxation: 27 December 1993Document GuoShui Fa [1993] No. 153) Whole Doc. ax bureaus of various provinces, autonomous regions and cipalities, tax bureaus of various cities with separate planning, tax aus of Harbin, Shenyang, Xian, Wuhan,Guangzhou,Chengdu, Changchun Nanjing: The Annotations on the Scope of Consumption TaxCollection attached he Detailed Rules for Implementation oftheInterim Regulationson umption Tax of the Peoples Republic of China is hereby issued toyou you are expected to put them into practice. Appendix: Annotations on the Scope of Consumption Tax Collection ppendix: Annotations on the Scope of Consumption Tax Collection ------------------------------------------------------------- ---- I. Cigarettes Products produced with tobacco as raw material, no matter which kind uxiliary material is used, all come withinthecollection scopeof tax item. Under this tax item are four specificitemscigarette of gory A, cigarette of category B, cigar and cut tobacco. Cigarette means that various kindsoftobaccoarecutinto pipe cco, evenly mixed in compliancewiththerecipe requirements,add r, wine, spice and other auxiliary materials, then usewhite bobbin, n bobbin, coated paper or reconstitutedtobaccotomake theminto nary cigarettes or cigar cigarettes by machine or by hand. 1. Cigarettes of category A Cigarette of category A refer to cigarettes of 50000 pieces in abox at a price of over 780 yuan (including 780 yuan). Thesellingpriceofcigarettesof different packages and ifications is calculated on the basis of each box (50000 pieces). 2. Cigar Cigar refers to tobacco product madebymachineorbyhand with cured tobacco as raw material or with air-cured and cured tobaccoas materials, with tobacco or cigarette paper andreconstituted tobacco nner cigarette wrapper andthenusingtobaccoasouter cigarette per.Cigarisclassifiedintofullyleaftobacco- wrappedand -leaf tobacco-wrapped cigar in accordance with the different materials for the inner wrapper. The scopeoftaxcollectiononcigarcoverscigarof various ifications and types. 3. Cut tobacco Cut tobacco refers to tobacco products for sale and**oking without g through the process of manufacture, but just needing to cut tobacco thread, grain, sheet and powder shapes or any other shapesand then dd auxiliary materials and to go through fermentation and storage. The collection scope of tax on cut tobacco covers bulk tobacco, such ipe tobacco, mohe tobacco, tobacco powder, shredded tobacco for water , yellow and red shredded cut tobacco. II. Wine and alcohol Under this tax category are six specific items such as grain spirit, to spirit, yellow rice and millet wine, beer, other wines and alcohol. 1. Grain spirit Grain spirit referstospiritmadewith sorghum, , rice, glutinous rice, barley, wheat,milletandqingke (highland ey) as raw materials by the distillation method after saccharification fermentation. 2. Potato spirit Potato spirit refers tospiritmadewithpotato,cassava, sweet to,taroandChineseyamby the distillation method after harification and fermentation. Tax is levied on spirit brewedwithsugar-beetinlightof that ed on potato spirit. 3. Yellow wine Yellow wine refers to wine brewed with glutinous rice, round- grained lutinous rice, polished long-grained nonglutinous rice,rice, coarse , corn, wheat and potato asrawmaterialsthroughthe processof ing, saccharification, fermentation and pressing. Due to difference in strial processes, ingredientsandsugarcontents,yellow wineis ded into dried yellow wine, semi-driedyellowwine,semi- sweetand y sweet yellow wine. The tax levying scope for yellow wineincludesyellowwine brewed various raw materials and indigenous wine with degree exceeding 12 luding 12 degrees) 4. Beer Beer refers to wine containing carbon dioxidemadewith barleyor r grain as raw materials, with added hop and through saccharification, entation and filtering.Due to difference in disinfection, beercan ivided into processed, raw and fresh beer. The tax collection scope for beer include various kinds of packed and beer. Tax on non-alcohol beer is levied in light of beer. 5. Other wines Other wines refer tovariouswineswiththeexceptionof grain it, potato spirit, yellow wine and beer and wine at aboveone degree lcohol. Tax collection scope covers bran spirit, spirits made with the materials, indigenoussweetwine,reproductionwine, fruitwine, kling wine and medicinal liquor. (1) Bran spirit refers to spirit brewed withvariousgrain chuffs. is levied on spirit brewed with barnyard millet in light of bran wine. (2) Spirit made with other raw materials refers to spirit brewed with gar dregs, sugar dregs, sugar waste, sugar-beet dregs,powder dregs, to peel and other leftover bits andpieces,fruitssuchas grape, erry and acorn nut, wild plants andothersubstitutes,as wellas rcane and sugar. (3) Indigenous sweet wine refers to wine below 12 degreeof alcohol ed with glutinous rice, rice and coarsericeasraw materialsand ugh the process of heating, saccharification, fermentation tillers yeast fermentation) and pressing Tax shall be levied on wine over 12 degrees of alcoholinlight of ow wine. (4) Reproduction wine refers towinemixedormadewith spirit, ow wine and alcohol as the base, addedwithjuice,spice, pigment, cinal materials, tonic, sugar and condiment,suchasvarious mixed , brewage and tonic wine. (5) Fruit wines refer to various wines brewed with fruits as main raw rials through fermentation and filtering. (6) Sparkling wine refers to wine above one degreeofalcohol made juice, essence, pigment, acid material, wine (or alcohol), sugar (or harin) through adding carbon dioxide. (7) Medicinal wine refers to winemadeormixedwith spiritand ow wine asthebaseandaddedwithvariou**edicinal herbsin rdance with the standard set by medical and health departments. 6. Alcohol Alcoholorethylalcoholreferstocolorlesstransparent liquid aining raw material such asstarchorsugarproduced throughthe ess of saccharification and fermentation andbydistillation method alcohol degree standing at above 95 degrees, ethyleneseparate from oleum can also be used as rawmaterialandmadebythe synthesis od. Tax collection scopeforalcoholcoversindustrial, medicaland le alcohol produced by distillation and synthesis methods. III. Co**etics Co**etics refer to products used for adorning andbeautifying human . There are many varieties of co**etics varied accordingtothe raw rials used.Theycanbeclassifiedintotwocategories: facial tifying and aromatic. Facial beautifiers include lipstick, fingernail rouge, eyebrow pencil,chinpencil,blueeyeoil, eyelash,and lete set of co**etics; the aromatickindincludesperfume, perfume nce. The levying scope of this tax item includes: Perfume, perfume essence,facepowder,lipstick, fingernailoil, e, eyebrow pencil, lip pencil, blue eye oil,eyebrowlash, complete of co**etics. Perfume and perfume essence refer to liquid aromatic co**etics mixed alcohol and perfume essence as main raw materials. 2. Face powder refers toco**eticforadorningtheface. Itis ded into powder, cake andliquidshapes.Qualityface powderbox ains color velvet powder puff, color face powder box contains a casket ouge and rouge puff, tax is levied on it in light of face powder. 3. Lipstick is a co**etic used to **ear the lips. The color of rouge rally consists mainly of red color as well as white, there is alsoa ed color lipstick made with cosin dyestuff. 4. Fingernail oil is akindofcolorandcolorlessliquid oily etic used to adorn and protect fingernails. 5. Rouge is a co**etic used to apply on the cheek skin.It consists owder, transparent and emulsified rouge. 6. Eyebrow pencil is a co**etic used to adorn theeyebrowlash. It ists of pencil and tubular eyebrowlashpencils.Lippencil isa etic used to adorn the lips. 8. Blue eye oil is a co**etic used to apply on the eyelid around the sockets. It is made with fat, wax and paint as the main raw materials, isting of blue, green,browncolors.Becausebluecolor i**ost only used, it is called blue eye oil. Taxisleviedoneye shadow m, eye shadow frost, eye shadow powder in light of blue eye oil. 9. Eyebrow lash commodity, called eyebrow cream, is aco**etic used dorn the eyebrow lash. The product consists ofsolidand emulsified es in either black or brown color. 10. Complete set of co**etics refer to series of co**etics backed in x. They are generally packedineitherexquisitelymade metalor tic boxes. The box often consistsofamirror,acomband other -up tools, they have the characteristicsofmultiple functionsand enient use. Make-up oil, take-off ornament oil, grease paint, hair gum hair bleacher do not come under thetax-levyingscopeof thistax gory. IV. Skin and hair care products Skin and hair care products are products used in human skin and hair, ing the function of moisting, physical protection and tidying. The levying scope of thistaxcategoryincludesvanishing cream, al oil, floral water, hair oil, lactogogue method,wavehair water, e essence, face washing milk, polishinggrease,facemold, massage se, hair-washing water,hair-careelement,perfumedsoap, bathing id, hair gum, as well as other skin and hair care products. 1. vanishing cream is an emulsifier of a waterwrappedoil type. e is a variety of vanishing cream, according to the difference ofits cture,propertiesandusage,itcanroughlybe divided into lescence, subacidity powdervanishingcreamaswellas drugand ient vanishing cream. 2. Facial oil, or face or skin toning oil is a kind of forced-oil wrappedwatertypeemulsifier,containinglarge amounts fat onent, capable of playing the role of resistingcold,moisting skin resisting cracks. 3. Floral water is an aromatic skin care product, has theeffect of nfecting, deodorization, relieving itching, andactingthe roleas um powder. It is made with alcohol, water, essenceasthemain raw rials. The main difference between floral water and essenceis: less nt of essence if used in floral water, about 5 percent (including 5%), rge amount of alcohol is used, but the densityislowanda **all nt of cassia oil needs to be added, herba agastachis oil and other raw rials need to be added; a large amount (over 5%) of essence is needed perfume, less alcohol is used, but the density is high. 4. Hair oil is a product for protecting and beautifying hair. 5. Lactogogue method is a hair care emulsifier,itcanbe divided water wrapped oil type lactogogue method andoilwrapped water lactogogue method according to its emulsified structure. 6. Wave hair water is a daily-use chemical forkeepingthe curling style. Wave hair water used inpermanentwave(orcold wave)is ed perm agent. Tax is levied on fixed type hair water in light of wave water. 7. Rinse essence, also called tint, is a product used in dyeing hair keeping a definite color and luster. Tint can bedividedinto three gories: temporary tint, semi-permanent and permanent tints in light of length of wave-preservation time after hair dyeing. 8. Hair washing water is also called shampooorwash.Itis made rally with mixedsaltoftriethanolamineandammonium hydroxide, ve-acid isopropyl alcohol amides, for maldehyde,polyvinyl chloride, oil, spice, pigment and water as raw materials. Tax shall be levied on hair washing cakes and powder in light of hair ing water. 9. Perfumed soap (including liquid perfumed soap), also called toilet , is a medium-and high-grade detergent with a strong fragrance. Itis through chemical reaction (saponification) with animal and vegetable , caustic soda, rosinandessencea**ainrawand semi-finished rials under a given temperature.Itconsistsofmany designsand eties and is divided into ordinary toilet soap, greasyperfumed soap medical perfumed soap in light of its components. Tax is levied on various kinds of toilet soap. 10. Various other kinds of hairandskincareproducts referto ous hair and skin care products with thefunctionsof moistingand ecting skin and hair not included in thelistofthis categoryof ucts. V. Valuable jewelry and gem and jade 1. Gold, silver jewelry include: Pure gold and silver jewelry as well as inlaidornaments (including ficial gold and silver and synthetic gold and silver jewelry made with , silver, platinum, gem, pearl, diamond,jadeite,coral, agateand r rare materials. 2. The variety of gem and jade include: (1) Diamond: Diamond is a crystal mineral made completely with single ent carbon through crystallization, it is also the only gem among the tones composed of a single element. Diamondisoctahedral cleavage, is four directions of a plane octahedral crystal and is generally in dder shape.Diamond has a very stable chemical nature, not easy to be ed in acid and soda.But when heated to about 1770degreesin pure en, it will resolve, and heated to 1700 degrees in vacuum will resolve graphite. Diamond can be dividedintotransparent, semitransparent non-transparent diamonds. Diamond of the gem grade should be colorless transparent, flawless or with little flaw.Itmayhavea slightly t yellow color or very light brown color, the most valuablecolor is ral pink color, next come the blue and green colors. (2) Pearl:Whenforeignsubstanceenter**ollushof theshell gory in sea water or freshwater and the outer membrane is stimulated, nd of nacre will screte (mainly calcium barbonate) which will wrap up tiny foreign matter layer by layer and graduallyformintoa **all , and that is pearl. the color of pearl mainly consists of white, pink light yellow color with the luster of pearl, its surface glitters with pearly-luster. Pearl with a **ooth white color, bright skin, a round e, hard and large grain is most valuable. (3) Tophus:tophusisaself-colorgemstone.Itis completely ated copper-aluminium phosphate, its molecular formula is CuA16 (PO4)4 8. 5H20. Tophus is non-transparent, the lower partofthe sheetis -transparent. The polished side is fat glossy luster, the fractureis ark luster. The category of tophus include Persian, American, Mexican, tian tophi and wire green tophus. (4) Lapis lazuli is amineralofthesquarealbitefamily; its cular formula is Na, (Ca) 7-8 (Al, Si) 12 (O, S) 24 (SO4), C12C12. 2, Of which Na is often replaced bypotassium,while sulfphorusis ially replaced by sulfate radical, chlorine or selenium. Lapis lazuli ists of Persian, Russian, or Spanish and Chilian papis lazuli. (5) Bleak stone: It is a kind ofopalinminerals.Its molecular ula is SiO2.nH20. Because the SiO2 **all balls inopalare neatly nged like raster, when the white light shines over it andresults in raction, it decentralizes into color optical spectrum, thereforethe k has the gorgeous changeable color, the red one is most valuable. The ety of bleak consists of white,black,crystal,fire,gum, water, der and veinstone bleaks or bleak in base materials. (6) Olivine: Olivine is aself-colorgemstone,thecommon colors ist of pure green, yellow-green and brown-green colors.There isno rless olivine. Its molecular formula is: (Mg. Fe)2SiO4. the variety of ine include olivine, peridot, flinder diamond, forsterite, fayalite, k emerald and sinhalite. (7) Felspar: Classified according to mineralogy, felspar consistsof main types: Potassium felspar and anorthose. Its molecular formula is: i3, NaAlSi3O8, the variety offelsparinclude**oonlight stoneor turine felspar anemousite or amazon stone. (8) Jade: Adamant(alsocalledjadite),nephrite.Adamant isa cate of sodium and aluminium, its molecular formula isNaAl (SiO3)2. rite is a calcium andmagnesiumsilicatewithwater content,its cular formula is: (CaMg5)2 (Si4O11). (9) Quartz: Quartz is a gemstone of allochromatic color. Pure quartz olorless and transparent, its molecular formula is SiO2.The variety uartz include crystal, iris or color quartz, titanic spot or crispite tz, amethys, citrine, **okyquartz,furongstone,dongling stone, rtrierite quartz, milky quartz, siderite or sapphirequartz, tigers hawks eye, quartz cats eye, starlight quartz. (10) Chalcedony: Itisalsocalledcrytocrystalline quartz.Its cular formula is SiO2. The variety ofchalcedonyincludes moonlight e, green chalcedony, red agate, pinkishredchalcedony, bloodstone, er emerald, agate, onyx, jade,darkgreenchalcedony, chrysocolla, cified wood. (11) Garnet: Its crystal is very similar to the shapeandcolor of granate seed, hence its name. Its general molecular formula is R3M2 )3. The variety of garnet includes almandine,pyrope, magnesium-iron et, manganese-aluminum garnet, andradite and calcium-chromium garnet. (12) Diocroma: It is of red, yellow,blueandpurplecolors. Its cular formula is ZrSiO4. (13) Spinel: It is in yellow andgreencolorsandcolorless. Its cular formula is MgAl2O4. The variety of spinel includesred spinel, color spinel or ruby spinel, purple or spinel similar tothe luster lmandine, pink or rosy spinel, reddish spinel, blue spinel, gem color el or gem spinel, spinel like alexandrite, blackspinel, canditeor onite. (14) Flinder diamond: It belongs to the fluosilicate of aluminum and bic system. Its molecular formula is Al2 (F, OH)2SiO4. The category of der diamond includes brown yellow toyellowbrown,wathet blueto t blue, pink, colorless and other varieties. (15) Jasper: It is a very complicated boron-aluminum silicate, it may ain one or several kinds of the following elements: magnesium, sodium, ium, iron,potassiumorothermetals.Theproportions ofthese ents are different,soaretheircolors.Thevarietyof jasper udes red, green, blue, yellow and orange, colorless orwhite, black, i-colorgemstone,catseyejasperandpleochromatic stone-like er. (16) Chrysopal: It is a mineral belonging to the family of spinel and category of aluminate. Its main components arealuminaand berillia rhombic system. Its molecularformulaisBeAl2O4.The varietyof sopal includes alexandrite, cats eyestone,alexandrite catseye tone as well as some other variations. (17) Aquamarine: It is colorlessinapurestate;variants have erent colors because of the existence of micro metallic oxide, Usually urns into emerald at the time of chromiumoxideorvanadium oxide, e aquamarine is formed duetothecoloringofferrous oxide,it mes verobieffite due to the existence of magnesium, while heliodoris ed due to the coloring of iron oxide. Its molecular formula is Be3Al2 3)6. The variety of aquamarine includes emerald, heliodor, MAXIXE-type marine,verobieffite,other transparent varieties, cats eye marine and starlight aquamarine. (18) Boule: It is a kind of very ordinary mineral. With the exception tarlight gemstone, only semi-transparent and transparent variantscan alled gemstones. Its molecular formula is Al2O3. It is in orange color the contents of chromium and iron oxide,ingreencolorwith the ents of iron and titanium oxide, in purple color with the contents of nium and iron oxide. The variety ofbouleincludesruby, starlight , sapphire, beautiful sapphire and starlight sapphire. (19) Amber: It is an organic substance and is apetrifiedrosin of ent trees related to rosin. Its molecularformulaisC40H64O4. The ety of amber includes sea amber, pit amber, clean, piece, fat, muddy, le and bone ambers. (20) Coral: It is another biogenic gemstone material and is formed by ium skeleton of a coral insect branch-shapedalongwithvery **all assic animal population accretion. (21)Gagate:Itisavariant(composedmainlyof carbonand aining hydrogen and oxygen) of lignite. It is formed by drifting wood ugh consolidation. The drifting wood,whensinkingtothe seabed, s into **all grain mud deposit and then into hardshale,called jet e. Gagate is biogenic and noncrystalline, it is in darkluster ona se surface and in glassy luster. (22) Tortoise shell. It is noncrystalline and hasthefatand wax er, its harness is 2.5. (23) Synthetic boule: Itreferstoartificialmaterial withthe cally the same physical, optical and chemical performances as natural e. (24) Syntheticgemstone:Itreferstoartificial gemstonewith cally the same physical, optical and chemical performances as natural tones. The variety of synthetic gemstoneincludessynthetic titanic rl, titanate, YAG, rolled gallium garnet,syntheticcubic diocroma, hetic sapphire, synthetic spinel, synthetic titanic schorl, synthetic andrite, synthetic diamond, syntheticemerald,synthetic bleakand hetic quartze. (25) Composite stone: It is agemstonecomposedoftwo different rials stuck together. The variety of compositestoneis dividedin rdance with the nature of the materials used when glued together. The gory of composite stone consists of the composite stone of garnet and s, the substitutes of emerald, bleak, starlight sapphire, diamond and ous other composite stone of imitated gem. (26) Glass replicas. VI. Firecrackers and fireworks Firecracker is anexplosiveproductmadewithgunpowder tightly ped in several layers of paper and connected to a lead wire. Fireworksrefertopyrotechniccompound loaded inside with cament. After ignited, the **oke spray uppresentingvarious colors some changing into different scenes, it consists of **all ground and e sky fireworks. The levying scope of this tax item include variou**irecrackers and works.Generally, it isdividedinto13kinds,i.e., spraying ration, revolving, revolvingandsoaring,rocketing, spinningout l,joss-stick,**allfireworkdisplay,**okemist, shapedtoy, cracker, friction gun, compound fireworks, firework display bomb. Tax of this category is not levied onstartinggunpaper usedin ical culture, and firecracker gunpowder lead wire. VII. Gas Gas is a major kind of light oil product. It is obtained from natural artificialpetroleumafterdesalination,fore-running, catalytic king and mixing. It is a colorless and light yellow liquid combustible explosivewithastrongvolatility.Itcanbe divided into ight-run gas and crackgasaccordingtoproduction installations. r mixing it is made into various kinds of gas of different usages. It also be divided into vehicle, aviation, starting and industrial gas vent gas). The levying scope of this tax item includes:vehicle,aviation and ting gas.Industrial gas (solvent gas) is used mainlyasa solvent does not come under the levying scope of this tax category. VIII. Diesel oil Diesel oil is a major kind of light oil product. It is obtained from ralorartificialpetroleum after desalination, fore-running, lytic cracking. Itiscombustibleandexplosiveandwith alow tility. It is divided into lightandheavydieseland dieselfor tary and agricultural purposes. The levying scope of this tax item include lightandheavy diesel, el for agricultural and military uses. IX. Vehicle tires Vehicle tires refer to inner and outer tires used in various kinds of cles, trailers, special vehicle and other motor vehicles. The levying scope of this tax item includes: (1) Light vehicle tires; (2) Heavy-duty bus tires and trolley bus tires; (3) Tires for vehicles used in mines and construction; (4) Tires for special vehicles (refer to tires used in cross- country cles running on non-surfaced road or snow-clad ground and desert); (5) Motorcycle tires; (6) Tires for various kinds of trailers; (7) Tires for machine shop vehicles; (8) Tires for other motor vehicles; (9) Tires for vehicles, tractors, harvesters and walking tractors for cultural purposes. X. Motorcycles The levying scope of this tax item includes: (1) Light motorcycles: The maximum designed speed is not more than 50 km/hr, the total work capacity of the engine cylinder is not eding 50 ml two-wheeled motor vehicle. (2) Motorcycle: The maximum designed speed is more than 50 km/hr, the l work capacity of the cylinder exceeds 50 ml, empty tubquality not eding 400kg (the empty tub quality of regular pedicab and special car adriverscabi**reefromthislimitation)two- wheeledand e-wheeled motor cars. . Two-wheeled car: Motorcycles installed with a drivingwheel anda en wheel. (1) Ordinarycar:Motorcyclewithastridingframe, two-person ion, the basic diameter of the wheel rimisnolessthan 304mm, able for driving on highways or city road. (2) Mini car: Refers to motorcycle with a seating or striding frame, le or double cushion, the basic diameterofthewheelrim isnot er than 254mm, suitable for running on highways or city roads. (3) Cross-country car: Refers to motorcycles with a striding frame, a steering wheel, cross-countrytypetires,theremainder vertical l space and the gap from the ground are wide, suitable for driving on highway areas. (4) Ordinary racing motorcycle: It is a motorcyclewitha striding e, a narrow steering wheel, the cushion is on the back side, installed a high powered r.p.m engine,forracingonthespecial athletic k. (5) Mini racing motorcycle: It is amotorcyclewitha seatingor ding frame, the basic diameter of the wheelrimisnolarger than m, installed with a high-power,highr.p.menginefor cyclingon ial athletic tracks. (6)Cross-countryracingcycle:Itisamotorcycle withthe s-country performance, installed with a big power engine, for cycling on-highway area. (7) Special cycle: It isaremodelledtwo-wheeled motorcyclefor illing specially given tasks, such as clear-the-way&nb

[1] [2] 下一页

本文 巴适财经 原创，转载保留链接！网址：/article/532084.html