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 ------------------ 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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