NOTICE CONCERNING THE PRINTING AND ISSUANCE OF ANNOTATIONS ON THESCOPE OF CONSUMPTION TAX COLLECTION
NOTICE CONCERNING THE PRINTING AND ISSUANCE OF ANNOTATIONS ON THESCOPE OF CONSUMPTION TAX COLLECTION
(State Administration of Taxation: 27 December 1993 Document GuoShui Fa [1993] No. 153)
Whole Doc.
To tax bureaus of various provinces, autonomous regions and
municipalities, tax bureaus of various cities with separate planning, tax
bureaus of Harbin, Shenyang, Xian, Wuhan, Guangzhou, Chengdu, Changchun
and Nanjing:
The Annotations on the Scope of Consumption Tax Collection attached
to the Detailed Rules for Implementation of the Interim Regulations on
Consumption Tax of the People's Republic of China is hereby issued to you
and you are expected to put them into practice.
Appendix:
Annotations on the Scope of Consumption Tax Collection
Appendix: Annotations on the Scope of Consumption Tax Collection
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I. Cigarettes
Products produced with tobacco as raw material, no matter which kind
of auxiliary material is used, all come within the collection scope of
this tax item. Under this tax item are four specific items cigarette of
category A, cigarette of category B, cigar and cut tobacco.
Cigarette means that various kinds of tobacco are cut into pipe
tobacco, evenly mixed in compliance with the recipe requirements, add
sugar, wine, spice and other auxiliary materials, then use white bobbin,
brown bobbin, coated paper or reconstituted tobacco to make them into
ordinary cigarettes or cigar cigarettes by machine or by hand.
1. Cigarettes of category A
Cigarette of category A refer to cigarettes of 50000 pieces in a box
sold at a price of over 780 yuan (including 780 yuan).
The selling price of cigarettes of different packages and
specifications is calculated on the basis of each box (50000 pieces).
2. Cigar
Cigar refers to tobacco product made by machine or by hand with
air-cured tobacco as raw material or with air-cured and cured tobacco as
raw materials, with tobacco or cigarette paper and reconstituted tobacco
as inner cigarette wrapper and then using tobacco as outer cigarette
wrapper. Cigar is classified into fully leaf tobacco- wrapped and
semi-leaf tobacco-wrapped cigar in accordance with the different materials
used for the inner wrapper.
The scope of tax collection on cigar covers cigar of various
specifications and types.
3. Cut tobacco
Cut tobacco refers to tobacco products for sale and smoking without
going through the process of manufacture, but just needing to cut tobacco
into thread, grain, sheet and powder shapes or any other shapes and then
to add auxiliary materials and to go through fermentation and storage.
The collection scope of tax on cut tobacco covers bulk tobacco, such
as pipe tobacco, mohe tobacco, tobacco powder, shredded tobacco for water
pipe, yellow and red shredded cut tobacco.
II. Wine and alcohol
Under this tax category are six specific items such as grain spirit,
potato spirit, yellow rice and millet wine, beer, other wines and alcohol.
1. Grain spirit Grain spirit refers to spirit made with sorghum,
corn, rice, glutinous rice, barley, wheat, millet and qingke (highland
barley) as raw materials by the distillation method after saccharification
and fermentation.
2. Potato spirit
Potato spirit refers to spirit made with potato, cassava, sweet
potato, taro and Chinese yam by the distillation method after
saccharification and fermentation.
Tax is levied on spirit brewed with sugar-beet in light of that
levied on potato spirit.
3. Yellow wine
Yellow wine refers to wine brewed with glutinous rice, round- grained
nonglutinous rice, polished long-grained nonglutinous rice, rice, coarse
rice, corn, wheat and potato as raw materials through the process of
heating, saccharification, fermentation and pressing. Due to difference in
industrial processes, ingredients and sugar contents, yellow wine is
divided into dried yellow wine, semi-dried yellow wine, semi-sweet and
fully sweet yellow wine.
The tax levying scope for yellow wine includes yellow wine brewed
with various raw materials and indigenous wine with degree exceeding 12
(including 12 degrees)
4. Beer
Beer refers to wine containing carbon dioxide made with barley or
other grain as raw materials, with added hop and through saccharification,
fermentation and filtering. Due to difference in disinfection, beer can
be divided into processed, raw and fresh beer.
The tax collection scope for beer include various kinds of packed and
bulk beer.
Tax on non-alcohol beer is levied in light of beer.
5. Other wines
Other wines refer to various wines with the exception of grain
spirit, potato spirit, yellow wine and beer and wine at above one degree
of alcohol. Tax collection scope covers bran spirit, spirits made with the
raw materials, indigenous sweet wine, reproduction wine, fruit wine,
sparkling wine and medicinal liquor.
(1) Bran spirit refers to spirit brewed with various grain chuffs.
Tax is levied on spirit brewed with barnyard millet in light of bran wine.
(2) Spirit made with other raw materials refers to spirit brewed with
vinegar dregs, sugar dregs, sugar waste, sugar-beet dregs, powder dregs,
potato peel and other leftover bits and pieces, fruits such as grape,
mulberry and acorn nut, wild plants and other substitutes, as well as
sugarcane and sugar.
(3) Indigenous sweet wine refers to wine below 12 degree of alcohol
brewed with glutinous rice, rice and coarse rice as raw materials and
through the process of heating, saccharification, fermentation
(distiller's yeast fermentation) and pressing
Tax shall be levied on wine over 12 degrees of alcohol in light of
yellow wine.
(4) Reproduction wine refers to wine mixed or made with spirit,
yellow wine and alcohol as the base, added with juice, spice, pigment,
medicinal materials, tonic, sugar and condiment, such as various mixed
wine, brewage and tonic wine.
(5) Fruit wines refer to various wines brewed with fruits as main raw
materials through fermentation and filtering.
(6) Sparkling wine refers to wine above one degree of alcohol made
with juice, essence, pigment, acid material, wine (or alcohol), sugar (or
saccharin) through adding carbon dioxide.
(7) Medicinal wine refers to wine made or mixed with spirit and
yellow wine as the base and added with various medicinal herbs in
accordance with the standard set by medical and health departments.
6. Alcohol
Alcohol or ethylalcohol refers to colorless transparent liquid
containing raw material such as starch or sugar produced through the
process of saccharification and fermentation and by distillation method
with alcohol degree standing at above 95 degrees, ethylene separate from
petroleum can also be used as raw material and made by the synthesis
method.
Tax collection scope for alcohol covers industrial, medical and
edible alcohol produced by distillation and synthesis methods.
III. Cosmetics
Cosmetics refer to products used for adorning and beautifying human
body. There are many varieties of cosmetics varied according to the raw
materials used. They can be classified into two categories: facial
beautifying and aromatic. Facial beautifiers include lipstick, fingernail
oil, rouge, eyebrow pencil, chin pencil, blue eye oil, eyelash, and
complete set of cosmetics; the aromatic kind includes perfume, perfume
essence.
The levying scope of this tax item includes:
Perfume, perfume essence, face powder, lipstick, fingernail oil,
rouge, eyebrow pencil, lip pencil, blue eye oil, eyebrow lash, complete
set of cosmetics.
Perfume and perfume essence refer to liquid aromatic cosmetics mixed
with alcohol and perfume essence as main raw materials.
2. Face powder refers to cosmetic for adorning the face. It is
divided into powder, cake and liquid shapes. Quality face powder box
contains color velvet powder puff, color face powder box contains a casket
of rouge and rouge puff, tax is levied on it in light of face powder.
3. Lipstick is a cosmetic used to smear the lips. The color of rouge
generally consists mainly of red color as well as white, there is also a
varied color lipstick made with cosin dyestuff.
4. Fingernail oil is a kind of color and colorless liquid oily
cosmetic used to adorn and protect fingernails.
5. Rouge is a cosmetic used to apply on the cheek skin. It consists
of powder, transparent and emulsified rouge.
6. Eyebrow pencil is a cosmetic used to adorn the eyebrow lash. It
consists of pencil and tubular eyebrow lash pencils. Lip pencil is a
cosmetic used to adorn the lips.
8. Blue eye oil is a cosmetic used to apply on the eyelid around the
eye sockets. It is made with fat, wax and paint as the main raw materials,
consisting of blue, green, brown colors. Because blue color is most
commonly used, it is called blue eye oil. Tax is levied on eye shadow
cream, eye shadow frost, eye shadow powder in light of blue eye oil.
9. Eyebrow lash commodity, called eyebrow cream, is a cosmetic used
to adorn the eyebrow lash. The product consists of solid and emulsified
shapes in either black or brown color.
10. Complete set of cosmetics refer to series of cosmetics backed in
a box. They are generally packed in either exquisitely made metal or
plastic boxes. The box often consists of a mirror, a comb and other
make-up tools, they have the characteristics of multiple functions and
convenient use. Make-up oil, take-off ornament oil, grease paint, hair gum
and hair bleacher do not come under the tax-levying scope of this tax
category.
IV. Skin and hair care products
Skin and hair care products are products used in human skin and hair,
playing the function of moisting, physical protection and tidying.
The levying scope of this tax category includes vanishing cream,
facial oil, floral water, hair oil, lactogogue method, wave hair water,
rinse essence, face washing milk, polishing grease, face mold, massage
grease, hair-washing water, hair-care element, perfumed soap, bathing
liquid, hair gum, as well as other skin and hair care products.
1. vanishing cream is an emulsifier of a "water wrapped oil" type.
There is a variety of vanishing cream, according to the difference of its
structure, properties and usage, it can roughly be divided into
alkalescence, subacidity powder vanishing cream as well as drug and
nutrient vanishing cream.
2. Facial oil, or "face or skin toning oil" is a kind of forced-oil
"oil wrapped water" type emulsifier, containing large amounts fat
component, capable of playing the role of resisting cold, moisting skin
and resisting cracks.
3. Floral water is an aromatic skin care product, has the effect of
disinfecting, deodorization, relieving itching, and acting the role as
talcum powder. It is made with alcohol, water, essence as the main raw
materials. The main difference between floral water and essence is: less
amount of essence if used in floral water, about 5 percent (including 5%),
a large amount of alcohol is used, but the density is low and a small
amount of cassia oil needs to be added, herba agastachis oil and other raw
materials need to be added; a large amount (over 5%) of essence is needed
for perfume, less alcohol is used, but the density is high.
4. Hair oil is a product for protecting and beautifying hair.
5. Lactogogue method is a hair care emulsifier, it can be divided
into "water wrapped oil" type lactogogue method and "oil wrapped water"
type lactogogue method according to its emulsified structure.
6. Wave hair water is a daily-use chemical for keeping the curling
hair style. Wave hair water used in permanent wave (or cold wave) is
called perm agent. Tax is levied on fixed type hair water in light of wave
hair water.
7. Rinse essence, also called tint, is a product used in dyeing hair
and keeping a definite color and luster. Tint can be divided into three
categories: temporary tint, semi-permanent and permanent tints in light of
the length of wave-preservation time after hair dyeing.
8. Hair washing water is also called shampoo or wash. It is made
generally with mixed salt of triethanolamine and ammonium hydroxide,
twelve-acid isopropyl alcohol amides, for maldehyde, polyvinyl chloride,
wool oil, spice, pigment and water as raw materials.
Tax shall be levied on hair washing cakes and powder in light of hair
washing water.
9. Perfumed soap (including liquid perfumed soap), also called toilet
soap, is a medium-and high-grade detergent with a strong fragrance. It is
made through chemical reaction (saponification) with animal and vegetable
oils, caustic soda, rosin and essence as main raw and semi-finished
materials under a given temperature. It consists of many designs and
varieties and is divided into ordinary toilet soap, greasy perfumed soap
and medical perfumed soap in light of its components.
Tax is levied on various kinds of toilet soap.
10. Various other kinds of hair and skin care products refer to
various hair and skin care products with the functions of moisting and
protecting skin and hair not included in the list of this category of
products.
V. Valuable jewelry and gem and jade
1. Gold, silver jewelry include:
Pure gold and silver jewelry as well as inlaid ornaments (including
artificial gold and silver and synthetic gold and silver jewelry made with
gold, silver, platinum, gem, pearl, diamond, jadeite, coral, agate and
other rare materials.
2. The variety of gem and jade include:
(1) Diamond: Diamond is a crystal mineral made completely with single
element carbon through crystallization, it is also the only gem among the
gemstones composed of a single element. Diamond is octahedral cleavage,
that is four directions of a plane octahedral crystal and is generally in
a ladder shape. Diamond has a very stable chemical nature, not easy to be
solved in acid and soda. But when heated to about 1770 degrees in pure
oxygen, it will resolve, and heated to 1700 degrees in vacuum will resolve
into graphite. Diamond can be divided into transparent, semitransparent
and non-transparent diamonds. Diamond of the gem grade should be colorless
and transparent, flawless or with little flaw. It may have a slightly
light yellow color or very light brown color, the most valuable color is
natural pink color, next come the blue and green colors.
(2) Pearl: When foreign substance enters mollush of the shell
category in sea water or freshwater and the outer membrane is stimulated,
a kind of nacre will screte (mainly calcium barbonate) which will wrap up
the tiny foreign matter layer by layer and gradually form into a small
ball, and that is pearl. the color of pearl mainly consists of white, pink
and light yellow color with the luster of pearl, its surface glitters with
iris pearly-luster. Pearl with a smooth white color, bright skin, a round
shape, hard and large grain is most valuable.
(3) Tophus: tophus is a self-color gemstone. It is completely
hydrated copper-aluminium phosphate, its molecular formula is CuA16 (PO4)4
(OH)8. 5H20. Tophus is non-transparent, the lower part of the sheet is
semi-transparent. The polished side is fat glossy luster, the fracture is
in dark luster. The category of tophus include Persian, American, Mexican,
Egyptian tophi and wire green tophus.
(4) Lapis lazuli is a mineral of the square albite family; its
molecular formula is Na, (Ca) 7-8 (Al, Si) 12 (O, S) 24 (SO4), C12C12.
(OH)2, Of which Na is often replaced by potassium, while sulfphorus is
partially replaced by sulfate radical, chlorine or selenium. Lapis lazuli
consists of Persian, Russian, or Spanish and Chilian papis lazuli.
(5) Bleak stone: It is a kind of opal in minerals. Its molecular
formula is SiO2. nH20. Because the SiO2 small balls in opal are neatly
arranged like raster, when the white light shines over it and results in
diffraction, it decentralizes into color optical spectrum, therefore the
bleak has the gorgeous changeable color, the red one is most valuable. The
variety of bleak consists of white, black, crystal, fire, gum, water,
boulder and veinstone bleaks or bleak in base materials.
(6) Olivine: Olivine is a self-color gemstone, the common colors
consist of pure green, yellow-green and brown-green colors. There is no
colorless olivine. Its molecular formula is: (Mg. Fe)2SiO4. the variety of
olivine include olivine, peridot, flinder diamond, forsterite, fayalite,
"dusk emerald" and sinhalite.
(7) Felspar: Classified according to mineralogy, felspar consists of
two main types: Potassium felspar and anorthose. Its molecular formula is:
KAlSi3, NaAlSi3O8, the variety of felspar includes moonlight stone or
aventurine felspar anemousite or amazon stone.
(8) Jade: Adamant (also called jadite), nephrite. Adamant is a
silicate of sodium and aluminium, its molecular formula is NaAl (SiO3)2.
Nephrite is a calcium and magnesium silicate with water content, its
molecular formula is: (CaMg5)2 (Si4O11).
(9) Quartz: Quartz is a gemstone of allochromatic color. Pure quartz
is colorless and transparent, its molecular formula is SiO2. The variety
of quartz include crystal, iris or color quartz, titanic spot or crispite
quartz, amethys, citrine, smoky quartz, furong stone, dongling stone,
dumortrierite quartz, milky quartz, siderite or sapphire quartz, tiger's
eye, hawk's eye, quartz cat's eye, starlight quartz.
(10) Chalcedony: It is also called crytocrystalline quartz. Its
molecular formula is SiO2. The variety of chalcedony includes moonlight
stone, green chalcedony, red agate, pinkish red chalcedony, bloodstone,
mother emerald, agate, onyx, jade, dark green chalcedony, chrysocolla,
silicified wood.
(11) Garnet: Its crystal is very similar to the shape and color of
pomegranate seed, hence its name. Its general molecular formula is R3M2
(SiO)3. The variety of garnet includes almandine, pyrope, magnesium-iron
garnet, manganese-aluminum garnet, andradite and calcium-chromium garnet.
(12) Diocroma: It is of red, yellow, blue and purple colors. Its
molecular formula is ZrSiO4.
(13) Spinel: It is in yellow and green colors and colorless. Its
molecular formula is MgAl2O4. The variety of spinel includes red spinel,
ruby color spinel or ruby spinel, purple or spinel similar to the luster
of almandine, pink or rosy spinel, reddish spinel, blue spinel, gem color
spinel or gem spinel, spinel like alexandrite, black spinel, candite or
ceylonite.
(14) Flinder diamond: It belongs to the fluosilicate of aluminum and
rhombic system. Its molecular formula is Al2 (F, OH)2SiO4. The category of
flinder diamond includes brown yellow to yellow brown, wathet blue to
light blue, pink, colorless and other varieties.
(15) Jasper: It is a very complicated boron-aluminum silicate, it may
contain one or several kinds of the following elements: magnesium, sodium,
lithium, iron, potassium or other metals. The proportions of these
elements are different, so are their colors. The variety of jasper
includes red, green, blue, yellow and orange, colorless or white, black,
parti-color gemstone, cat's eye jasper and pleochromatic stone-like
jasper.
(16) Chrysopal: It is a mineral belonging to the family of spinel and
the category of aluminate. Its main components are alumina and berillia
and rhombic system. Its molecular formula is BeAl2O4. The variety of
chrysopal includes alexandrite, cat's eye stone, alexandrite cat's eye
gemstone as well as some other variations.
(17) Aquamarine: It is colorless in a pure state; variants have
different colors because of the existence of micro metallic oxide, Usually
it turns into emerald at the time of chromium oxide or vanadium oxide,
while aquamarine is formed due to the coloring of ferrous oxide, it
becomes verobieffite due to the existence of magnesium, while heliodor is
formed due to the coloring of iron oxide. Its molecular formula is Be3Al2
(SiO3)6. The variety of aquamarine includes emerald, heliodor, MAXIXE-type
aquamarine, verobieffite, other transparent varieties, cat's eye
aquamarine and starlight aquamarine.
(18) Boule: It is a kind of very ordinary mineral. With the exception
of starlight gemstone, only semi-transparent and transparent variants can
be called gemstones. Its molecular formula is Al2O3. It is in orange color
with the contents of chromium and iron oxide, in green color with the
contents of iron and titanium oxide, in purple color with the contents of
titanium and iron oxide. The variety of boule includes ruby, starlight
ruby, sapphire, beautiful sapphire and starlight sapphire.
(19) Amber: It is an organic substance and is a petrified rosin of
ancient trees related to rosin. Its molecular formula is C40H64O4. The
variety of amber includes sea amber, pit amber, clean, piece, fat, muddy,
bubble and bone ambers.
(20) Coral: It is another biogenic gemstone material and is formed by
calcium skeleton of a coral insect branch-shaped along with very small
thalassic animal population accretion.
(21) Gagate: It is a variant (composed mainly of carbon and
containing hydrogen and oxygen) of lignite. It is formed by drifting wood
through consolidation. The drifting wood, when sinking to the seabed,
turns into small grain mud deposit and then into hard shale, called jet
shale. Gagate is biogenic and noncrystalline, it is in dark luster on a
coarse surface and in glassy luster.
(22) Tortoise shell. It is noncrystalline and has the fat and wax
luster, its harness is 2.5.
(23) Synthetic boule: It refers to artificial material with the
basically the same physical, optical and chemical performances as natural
boule.
(24) Synthetic gemstone: It refers to artificial gemstone with
basically the same physical, optical and chemical performances as natural
gemstones. The variety of synthetic gemstone includes synthetic titanic
schorl, titanate, YAG, rolled gallium garnet, synthetic cubic diocroma,
synthetic sapphire, synthetic spinel, synthetic titanic schorl, synthetic
alexandrite, synthetic diamond, synthetic emerald, synthetic bleak and
synthetic quartze.
(25) Composite stone: It is a gemstone composed of two different
materials stuck together. The variety of composite stone is divided in
accordance with the nature of the materials used when glued together. The
category of composite stone consists of the composite stone of garnet and
glass, the substitutes of emerald, bleak, starlight sapphire, diamond and
various other composite stone of imitated gem.
(26) Glass replicas.
VI. Firecrackers and fireworks
Firecracker is an explosive product made with gunpowder tightly
wrapped in several layers of paper and connected to a lead wire.
Fireworks refer to pyrotechnic compound loaded inside with
medicament. After ignited, the smoke spray up presenting various colors
with some changing into different scenes, it consists of small ground and
large sky fireworks.
The levying scope of this tax item include various firecrackers and
fireworks. Generally, it is divided into 13 kinds, i. e., spraying
decoration, revolving, revolving and soaring, rocketing, spinning out
pearl, joss-stick, small firework display, smoke mist, shaped toy,
firecracker, friction gun, compound fireworks, firework display bomb.
Tax of this category is not levied on starting gun paper used in
physical culture, and firecracker gunpowder lead wire.
VII. Gas
Gas is a major kind of light oil product. It is obtained from natural
or artificial petroleum after desalination, fore-running, catalytic
cracking and mixing. It is a colorless and light yellow liquid combustible
and explosive with a strong volatility. It can be divided into
straight-run gas and crack gas according to production installations.
After mixing it is made into various kinds of gas of different usages. It
can also be divided into vehicle, aviation, starting and industrial gas
(solvent gas).
The levying scope of this tax item includes: vehicle, aviation and
starting gas. Industrial gas (solvent gas) is used mainly as a solvent
and does not come under the levying scope of this tax category.
VIII. Diesel oil
Diesel oil is a major kind of light oil product. It is obtained from
natural or artificial petroleum after desalination, fore-running,
catalytic cracking. It is combustible and explosive and with a low
volatility. It is divided into light and heavy diesel and diesel for
military and agricultural purposes.
The levying scope of this tax item include light and heavy diesel,
diesel for agricultural and military uses.
IX. Vehicle tires
Vehicle tires refer to inner and outer tires used in various kinds of
vehicles, trailers, special vehicle and other motor vehicles.
The levying scope of this tax item includes:
(1) Light vehicle tires;
(2) Heavy-duty bus tires and trolley bus tires;
(3) Tires for vehicles used in mines and construction;
(4) Tires for special vehicles (refer to tires used in cross- country
vehicles running on non-surfaced road or snow-clad ground and desert);
(5) Motorcycle tires;
(6) Tires for various kinds of trailers;
(7) Tires for machine shop vehicles;
(8) Tires for other motor vehicles;
(9) Tires for vehicles, tractors, harvesters and walking tractors for
agricultural purposes.
X. Motorcycles
The levying scope of this tax item includes:
(1) Light motorcycles: The maximum designed speed is not more
than 50 km/hr, the total work capacity of the engine cylinder is not
exceeding 50 ml two-wheeled motor vehicle.
(2) Motorcycle: The maximum designed speed is more than 50 km/hr, the
total work capacity of the cylinder exceeds 50 ml, empty tub quality not
exceeding 400kg (the empty tub quality of regular pedicab and special car
with a driver's cab is free from this limitation) two-wheeled and
three-wheeled motor cars.
1. Two-wheeled car: Motorcycles installed with a driving wheel and a
driven wheel.
(1) Ordinary car: Motorcycle with a striding frame, two-person
cushion, the basic diameter of the wheel rim is no less than 304 mm,
suitable for driving on highways or city road.
(2) Mini car: Refers to motorcycle with a seating or striding frame,
single or double cushion, the basic diameter of the wheel rim is not
larger than 254mm, suitable for running on highways or city roads.
(3) Cross-country car: Refers to motorcycles with a striding frame, a
wide steering wheel, cross-country type tires, the remainder vertical
wheel space and the gap from the ground are wide, suitable for driving on
non-highway areas.
(4) Ordinary racing motorcycle: It is a motorcycle with a striding
frame, a narrow steering wheel, the cushion is on the back side, installed
with a high powered r.p.m engine, for racing on the special athletic
track.
(5) Mini racing motorcycle: It is a motorcycle with a seating or
striding frame, the basic diameter of the wheel rim is no larger than
254mm, installed with a high-power, high r.p.m engine for cycling on
special athletic tracks.
(6) Cross-country racing cycle: It is a motorcycle with the
cross-country performance, installed with a big power engine, for cycling
on non-highway area.
(7) Special cycle: It is a remodelled two-wheeled motorcycle for
fulfilling specially given tasks, such as clear-the-way cycle.
2. Side tricycle: It is a motor tricycle installed with a sidecar on
one side of a two-wheel cycle.
(1) Ordinary side-three wheel cycle: It is a motorcycle with the
structure of a side three wheel cycle and used in carrying personnel or
cargoes.
(2) Special side three wheel cycle: It is a side three-wheel cycle
installed with special equipment and used for fulfilling a particular
task, such as police car and fire truck.
3. Regular three wheel cycle: It is a tri-motor cycle installed with
two back wheels distributed evenly to the front wheel and a fixed
carriage.
(1) Ordinary regular three wheel cycle: It is a motorcycle with the
structure of a regular three wheel cycle, used in carrying personnel or
cargoes. Such as passenger and freight car.
(2) Special regular three-wheel cycle: It is a regular three- wheel
cycle installed with special equipment, used to fulfill a particular task.
Such as waterwheel, dump car and cold storage car.
XI. Mini-car
Mini-car refers to vehicle driven by power device, with four or more
wheels, non-tracking and seringing-less vehicle, used mainly in carrying
personnel and personal belongings.
The levying scope of this tax item includes:
1. Sedan car: It refers to four-wheel car used for carrying personnel
and their personal belongings and the seats are distributed between the
two axles.
The levying scope of sedan car includes mini-car (the cylinder
capacity, i. e., air displacement, the same below, smaller than 1000ml);
ordinary sedan car (1000ml smaller than or equal to the cylinder capacity
smaller than 2200ml); luxury sedan car (the cylinder capacity is larger
than or equal to 2200ml) and racing cycles.
2. Cross-country cycle: It refers to vehicle driven by four wheels
and with a high passage. The levying scope of cross-country vehicle
includes light cross-country cycle (the cylinder capacity is smaller than
2400ml); high-quality cross-country cycle (the cylinder capacity is larger
than or equal to 2400ml) and racing cycle.
3. Small passenger car, also called tourist car: It refers to vehicle
with a rectangular box-type carriage, the length of the carbody is larger
than 3.5 meters, and smaller than seven meters, and passenger seating
(excluding the driver's seat) less than 22.
The levying scope of this tax item includes mini-passenger car (the
cylinder capacity is smaller than 2000ml), medium passenger car (the
cylinder capacity is larger than or equal to 2000ml).
Various trucks, special cars (such as emergency ambulance, breakdown
vehicle) assembled, remodelled or remade with the chassis of the
above-mentioned taxable vehicles do not come under the levying scope of
this tax item.
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