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2.高档手表。目前,一些手表的价格高达万元甚至上百万元,有些手表使用贵金属,并镶嵌宝石、钻石,已经超越了其原有的计时功能,属于一种高档奢侈品。为了体现对高档消费品的税收调节,此次将高档手表纳入征收范围,按照20%的税率征收消费税。3.游艇。游艇是近几年我国新出现的只有少数群体消费的高档消费品,为了合理引导消费,间接调节收入分配,这次将游艇纳入了消费税征收范围,按照10%的税率征收消费税。4.木制一次性筷子。生产和使用木制一次性筷子客观上消耗了大量木材资源,还给环境带来了污染。为了有利于增强人们的环保意识、引导消费和节约木材资源,这次将木制一次性筷子纳入了消费税征税范围,税率为5%。5.实木地板。实木地板是指天然木材经烘干、加工后形成的具有天然原木纹理色彩图案的地面装饰材料。为了鼓励节约使用木材资源,保护生态环境,此次消费税调整,将其作为一个税目,按照5%的税率征收消费税。增列成品油税目。为了控制能源消耗和调控消费结构,扩大消费税对石油产品的调控力度,以及防止个别企业通过混淆产品名称进行逃税,此次调整将原汽油、柴油税目作为成品油税目的两个子目,同时新增石脑油、溶剂
2 high-end watches. Currently, the price of some watches up to million or even millions of dollars, some watches use precious metals, and inlaid stones, diamonds, has exceeded its original timing function, is a high-end luxury goods. In order to reflect the high-end consumer goods tax regulation, the high-end watches will be included in the scope of the collection, in accordance with the 20% tax rate consumption tax. 3. Yachts. In recent years, China’s yacht has emerged as the only high-end consumer goods consumed by only a few ethnic groups. In order to guide consumption rationally and indirectly adjust income distribution, the Yacht has been included in the collection of consumption tax this time, and the consumption tax is levied at the rate of 10%. 4. Wooden disposable chopsticks. Production and use of wooden disposable chopsticks objectively consumed a lot of wood resources, but also brought pollution to the environment. In order to enhance people’s awareness of environmental protection, guide consumption and save timber resources, this one-time wooden chopsticks into the consumption tax levy, the tax rate of 5%. 5. Solid wood flooring. Solid wood flooring refers to the natural wood after drying, formed after processing with natural wood texture color pattern of ground decorative materials. In order to encourage the economical use of wood resources and protect the ecological environment, the consumption tax adjustment will be adopted as a tax item and the consumption tax will be levied at the rate of 5%. Add oil tax items. In order to control energy consumption and regulate the consumption structure, expand the regulation of consumption tax on petroleum products, and prevent individual enterprises from evading tax by confusing product names, the adjustment takes the former gasoline and diesel tax items as two subheadings of the refined oil tax items and simultaneously adds new Naphtha, solvent