Provisional regulations of the people's republic of china on consumption tax

Article 19 

　　These Regulations shall come into effect from January 1, 1994.  The relevant regulations of the State Council regarding the collection of Consumption Tax prior to the promulgation of  these  Regulations  shall  be repealed on the same date. 

CONSUMPTION TAXABLE ITEMS AND TAX RATES (TAX AMOUNTS) TABLE 
Taxable Items    Scope of charge      Tax Unit    Tax Rate/Amount 
   Tobacco                                                           45%
1. Grade A cigarettes   Including Imported 
   cigarettes 

2. Grade B cigarettes                                                40%

3. Cigars                                                            40%

4. Cut tobacco                                                       30%
  Alcoholic drinks and alcohol 

1. White spirits made from cereal                                    25% 

2. White spirits made from potatoes                                  15%

3. Yellow spirits                                ton              240 yuan 

4. Beer                                          ton              220 yuan 

5. Other alcoholic drinks                                            10% 

6. Alcohol                                                            5% 
 
  Cosmetics          Including 
                             cosmetics sets                  30% 

  Skin-care and 
   hair-care products                             17% 

  Precious jewelry 
   and precious jade 
   and stones       Including all 
                          kinds of gold, 
                          silver, jewelry, 
                          and precious 
                          stone ornaments                  10% 

  Firecrackers 
   and fire-works                            15% 

  Gasoline                           litre        0.2 yuan 

  Diesel oil                   litre    0.1 yuan 

  Motor vehicle tyres                 10% 

  Motorcycles                           10% 

  Motor cars 

1. Those with a cylinder
  capacity (i. e. Emission                                          8%
  capacity) of more than
   2200ml (including 2200ml) 

   Those with a cylinder
  capacity of between                                               5% 
   1000-2200ml
   (including 1000ml) 

   Those with a 
   cylinder capacity                                                3% 
   of less than 1000ml   

2. Cross-country vehicles
   (four-wheel drive) 

Those with a cylinder
capacity of more than                                               5%
2400ml (including 2400ml) 

Those with a cylinder 
capacity of less                                                    3%
  than 2400ml   
 

3. Minibuses and vans 
( less than 22 seats) 
    
Those with a cylinder 
capacity of more than                                               5% 
2000ml (including 2000ml) 

Those with a cylinder  
capacity of less                                                    3%