Legal authority  (in chronological order)

Scope of activities subject to consumption tax

  1. Anyone or work unit produces specified goods within the mainland China; 
  2. Anyone or work unit commission others with processing specified goods within the mainland China;
  3. Anyone or work unit import specified consumer goods into Mainland China.

For that purpose, specified goods are listed in the table "Tax items and tax rates" below.
Tax items and tax rates 

 
  Tax items Scope of levy Unit Tax rate
1 Tobacco

 

  1. Grade A cigarettes, including all kinds of imported cigarettes;
  2. Grade B cigarettes;
  3. Cigars;
  4. Cut tobacco
  45% 

40%
40%
30%
2 Alcohols and ethyl alcohol
  1. Spirit distilled from grain
  2. Spirit distilled from potatoes;
  3. Yellow rice or millet wine;
  4. Beer;
  5. Other alcoholic beverages;
  6. Ethyl alcohol


Ton
Ton
25%
15%
RMB240
RMB220
10%
5%
3 Cosmetics, including sets of cosmetics     30%
4 Skin and hair care products     17%
5 Precious ornaments and precious stones including all sorts of gold, silver, jewellery     10%
6 Firecrackers and fireworks     15%
7 Gasoline Litre     RMB0.2
8 Diesel oil Litre     RMB0.1
9 Automobile tyres     10%
10 Motorcycles     10%

11

Small automobiles
  1. Sedans;
  2. All-terrain vehicles;
  3. Mini-buses
** depending on cylinder capacity
 

10%
3% to 8%
**

Notice of Ministry of Finance and State Administration of Taxation on Revising and Perfecting Consumption Tax Policies (No. 33 [2006] of the Ministry of Finance) 
Promulgation date: 2006-03-20 
Effective date: 2006-04-01