"Sheet1"
"消费税税目税率(税额)表"
"税 目 ","征收范围","计税单位","税率(税额)"
"一,烟"
"1.甲类卷烟",,,"45%"
"2.乙类卷烟","包括各种进口卷烟",,"40%"
"3.雪茄烟",,,"40%"
"4.烟丝",,,"30%"
"二,酒及酒精"
"1.粮食白酒",,,"25%"
"2.薯类白酒",,,"15%"
"3.黄酒",,"吨","240元"
"4.啤酒",,"吨","220元"
"5.其他酒",,,"10%"
"6.酒精",,,"5%"
"三,化妆品","包括成套化妆品",,"30%"
"四,护肤护发品",,,"17%"
"五,贵重首饰及珠宝","包括各种金,银,珠",,"10%"
"玉石","宝首饰及珠宝玉石"
"六,鞭炮,焰火",,,"15%"
"七,汽油",,"升 ","0.2元"
"八,柴油",,"升","0.1元"
"九,汽车轮胎",,,"10%"
"十,摩托车",,,"10%"
"十一,小汽车"
"1.小轿车"
"气缸容量(排气量,下同)在2200毫升以上的(含2200毫升)",,,"8%"
"气缸容量在1000毫升至2200毫升的(含1000毫升)",,,"5%"
"气缸容量在1000毫升以下的",,,"3%"
"2.越野车(四轮驱动)"
"气缸容量在2400毫升以上的(含2400毫升)",,,"5%"
"气缸容量在2400毫升以下的",,,"3%"
"3.小客车(面包车)","22座以下"
"气缸容量在2000毫升以上的(含2000毫升)",,,"5%"
"气缸容量在2000毫升以下的",,,"3%"
"Sheet2"
"Sheet3"