What are the taxable items and tax rates of CT?

Published on 2018-05-14
No. Item Tax Rate
 

1

  

Tobacco

1. Cigarettes

(1) Category A Cigarettes

(2) Category B Cigarettes

2. Cigars

3. Cut tobacco

  

 

 

45%+ RMB 0.003 /per one
30%+ RMB 0.003 /per one

25%
30%
2  

Alcoholic drinks and alcohol

1. white spirits

2. yellow spirits

3. beer

(1) Category A beer

(2) Category B beer

4. other alcoholic drinks

5. alcohol

 20% plus RMB 0.5 /500g（or 500ml）
RMB 240 / tonRMB 250 / ton
RMB 220 / ton10%
5%
3  

Cosmetics

  

30%
4  

Precious jewellery, pearls, precious jade and stones

(1) Gold and silver jewellery

(2) Other jewellery, pearls, precious jade and stones

  

 

 

5%

10%
5  

Firecrackers and Fireworks

  

15%
 

6

  

 

 

 

 

Refined oil
1. Gasoline
（1）Leaded
（2）Unleaded
2. Diesel
3. Jet fuel
4. Naphtha
5. Solvent oil
6. Lubricating oil
7. Fuel oil

 RMB 0.28 / litre
RMB 0.20 / litre
RMB 0.10 / litre
RMB 0.10 / litre
RMB 0.20 / litre
RMB 0.20 / litre
RMB 0.20 / litre
RMB 0.10 / litre
7  

Motor Vehicle Tyres

  

3%
 

8

  

Motor-cycles
1. cylinder capacity (air displacement, hereinafter the same）< 250 ml（including 250ml）
2. cylinder capacity > 250 ml

 3%

10%
9 Motor cars
1.Passenger cars
（1）cylinder capacity (air displacement, hereinafter the same）< 1.0 litre（including 1.0 litre）
（2）1.0 litre < cylinder capacity <1.5（including 1.5 litre）
（3）1.5 litre < cylinder capacity <2.0（including 2.0 litre）
（4）2.0 litre < cylinder capacity <2.5（including 2.5 litre）
（5）2.5litre < cylinder capacity <3.0（including 3.0 litre）
（6）3.0 litre < cylinder capacity <4.0（including 4.0 litre）
（7）4.0 litre < cylinder capacity2. Medium light commercial passenger cars		 1%

3%

5%

9%

12%

25%

40%
5%
 

10

  

Golf ball and equipment

 10%
 

11

  

High-grade watch

 20%
12  

Yacht

 10%
13  

Disposable wooden chopsticks

 5%
14  

Solid wood flooring

 5%