I. Cigarettes
Products produced with tobacco as raw material， no matter which kind of auxiliary material is used， fall into the collection scope of this tax item. Four specific items involving grade-A cigarette， grade-B cigarette， cigar， and cut tobacco are covered by this tax item.
Cigarette refers to machine or hand-rolled ordinary cigarettes and cigar cigarettes prepared by cutting various kinds of tobacco into cut tobacco， mixing them evenly in compliance with the recipe， adding sugar， wine， spice and other auxiliary materials， and rolling them with white cigarette paper， brown cigarette paper， and enamel paper or reconstituted tobacco.
1. Grade-A Cigarette
Grade-A Cigarette refers to cigarette sold at a price over RMB780 （including RMB780） per box （50000 pieces）。
The selling price of cigarettes of different packages and specifications is calculated on the basis of each box （50000 pieces）。
2. Grade-B Cigarette
Grade-B Cigarette refers to cigarette sold at a price below RMB780 per box （50000 pieces）。
The selling price of cigarettes of different packages and specifications is calculated on the basis of each box （50000 pieces）。
3. Cigar
Cigar refers to tobacco product rolled by machine or by hand with air-cured tobacco as raw material or with air-cured and cured tobacco as raw materials， using tobacco or cigarette paper or reconstituted tobacco as inner cigarette wrapper， and tobacco as outer cigarette wrapper. Cigar is classified into fully-wrapped cigar and semi-wrapped cigar in accordance with the different materials used for inner wrapper.
The collection scope of consumption tax on cigar covers cigar of various specifications and types.
4. Cut tobacco
Cut tobacco refers to tobacco products for sale and smoking without going through the process of manufacturing， except for fermentation and storage after cutting tobacco into thread， grain， sheet， and powder or any other shapes and adding auxiliary materials.
The collection scope of consumption tax on cut tobacco covers unrolled tobacco in bulk with tobacco leaf as the raw materials， such as pipe tobacco， mohe tobacco， tobacco powder， shredded tobacco for waterpipe， yellow and red shredded cut tobacco.
II. Wine and alcohol
Six specific items of grain spirit， potato spirit， yellow rice and millet wine， beer， other wines， and alcohol are included in this tax item.
1. Grain spirit
Grain spirit refers to spirit brewed with sorghum， corn， rice， glutinous rice， barley， wheat， millet and qingke （high land barley） as raw materials by distillation after saccharification and fermentation.
2. Potato spirit
Potato spirit refers to spirit brewed with potato， cassava， sweet potato， taro， and Chinese yam by distillation after saccharification and fermentation.
The spirit brewed with sugar beet as the raw material will be levied in compliance with the tax on potato spirit.
3. Yellow wine
Yellow wine refers to wine brewed with glutinous rice， round-grained non-glutinous rice， polished long-grained non-glutinous rice， rice， coarse rice， corn， wheat， and potato as raw materials through the process of heating， saccharification， fermentation and pressing. In accordance with differences in industrial processes， ingredients， and sugar content， yellow wine is divided into dried yellow wine， semi-dried yellow wine， semi-sweet yellow wine， and fully-sweet yellow wine.
The collection scope of consumption tax covers yellow wine made of various materials and Chinese liqueur with alcohol content above 12 degrees （including 12 degrees）。
4. Beer
Beer refers to wine containing carbon dioxide brewed with barley or other grains as raw materials added with hop through saccharification， fermentation， and filtration. Beer can be divided into processed， raw， and fresh beer in correspondence with different methods of disinfection.
The collection scope of consumption tax on beer includes various kinds of packed beer and beer in bulk.
Tax on non-alcohol beer is levied in light of beer.
5. Other wines
Other wines refer to various wines with alcohol content above 1 degree， other than grain spirit， potato spirit， yellow wine， and beer. The collection scope of consumption tax covers bran spirit， spirits made of other raw materials， Chinese liqueur， re-produced wine， fruit wine， sparkling wine， and medicinal liquor etc.
（1） Bran spirit refers to spirit brewed with various grain brans.
Tax is levied on spirit brewed with barnyard millet in light of bran spirit.
（2） Spirit made of 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 core， wild plants and other substitutes， as well as sugar cane and sugar.
（3） Chinese liqueur refers to wine with alcohol content below 12 degrees brewed by pressing with glutinous rice， rice， and coarse rice as raw materials through the process of heating， saccharification， fermentation （distiller's yeast fermentation）。
Tax shall be levied on wine with alcohol content over 12 degrees in light of yellow wine.
（4） Re-produced 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 wine refers to various wines brewed with fruits as main raw materials through fermentation and filtering.
（6） Sparkling wine refers to liquor with alcohol content above one degree made of juice， essence， pigment， acid material， wine （or alcohol）， sugar （or saccharin） added with 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 promulgated by medical and health departments.
6. Alcohol
Alcohol， or ethylalcohol， refers to colorless transparent liquid produced by raw materials containing starch or sugar， through distillation after the processes of saccharification and fermentation， with alcohol content above 95 degrees. Ethylene separated from oil gas can also be used as the raw material to produce ethylalcohol by synthetic method.
The collection scope of consumption tax for alcohol covers industrial， medical， and edible alcohol produced by distillation and synthetic method.
III. Cosmetics
Cosmetics refer to products used for adorning and beautifying human body. Varied in types and raw materials， they can be classified into two categories of facial beautifier and aromatic cosmetics. Facial beautifiers include lipstick， nail polish， rouge， eyebrow pencil， blue eye oil， eyelash commodity， and complete set of cosmetics； the aromatic cosmetics include perfume and perfume essence etc.
The collection scope of consumption tax for cosmetics includes：
Perfume， perfume essence， face powder， lipstick， nail polish， rouge， eyebrow pencil， lip pencil， blue eye oil， eyelash， and complete set of cosmetics.
1. Perfume and perfume essence refer to liquid aromatic cosmetics mixed with alcohol and essence as main raw materials.
2. Facial powder refers to cosmetic for adorning the face. It is divided into powder， cake， and liquid according to the shape. Quality facial powder box contains colored velvet powder puff， while the colored facial powder box contains a casket of rouge and rouge puff， on which tax is levied in light of face powder.
3. Lipstick is a cosmetic used to finish lips. Most of the lipsticks are red， and some are white. There is also a kind of alterant lipstick made of cosin dyestuff.
4. Nail polish， or nail beautifier， is a kind of colored or colorless oily liquid cosmetic used to adorn and protect nails.
5. Rouge is a cosmetic applied to the cheek skin. It is categorized into powdered rough cake， transparent cream rouge， and emulsified cream rouge.
6. Eyebrow pencil is a cosmetic used to adorn the eyebrow. It is divided into pencil-like and tubular eyebrow pencils.
7. Lip pencil is a cosmetic used to adorn the lips.
8. Blue eye oil is a cosmetic applied to the eyelid and skin of the eye sockets. It is made with fat， wax， and paint as the main raw materials in colors of blue， green， and brown. Since blue color is most widely used， it is called blue eye oil. Tax levied on eye shadow cream， eye shadow gel， and eye shadow powder is in light of blue eye oil.
9. Eyelash commodity， also called eyelash cream， is a cosmetic used to adorn the eyelash. The product is divided into solid and emulsified ones mainly in the colors of black or brown.
10. Complete set of cosmetics refer to series of cosmetics for difference purposes packed in a box. They are generally packed in either exquisite metal or plastic boxes. The box often contains a mirror， a comb， and other make-up tools. The complete set is equipped with multiple functions and is convenient in using. Make-up oil， cleansing oil， grease paint， hair gel， and hair bleacher are not covered in this scope of tax collection.
IV. Skin and hair care products
Skin and hair care products are products applied to human skin and hair for moistening， physical protection， and cleansing.
The collection scope of consumption tax includes facial cream， facial oil， toilet water， hair oil， hair cream， hair waving agents， rinse essence， facial cleansing milk， scrub， hair dressing treatment， facial mask， massage cream， shampoo， hair conditioner， scented soap， bath foam， hair gel， mousse， as well as other skin and hair care products.
1. Facial cream is an emulsified cream of "oil-in-water" type. Various facial creams， according to different structures， properties， and usages， can be roughly divided into four types of alkalescence powder， subacidity powder， medicinal and nutrient facial creams.
2. Facial oil， or "facial moisturizer or skin moisturizer"， is a kind of oily "water-in-oil" emulsified agent. Containing large amount of fat， it is applicable in cold resistance， moisturizing， and preventing skin fissure.
3. Toilet water is an aromatic skin care product with the effect of disinfection， deodorization， antipruritic property， and acting as talcum powder. It is prepared by mixing the main materials of alcohol， water， and essence. The main difference between toilet water and essence is that less amount of essence， no more than 5% （including 5%）， is used in toilet water than in perfume. A large amount of alcohol with low density is added， and a small amount of cassia oil， herbal agastachis oil， and other raw materials is to be added； for perfume， a large amount （over 5%） of essence is needed， and less alcohol is used but with high density.
4. Hair oil， or hair tonic， is a product used to protect and beautify hair.
5. Hair cream is an emulsified cream for hair care. It can be divided into "oil-in-water" type and "water-in-oil" type according to the structure of its emulsified agent.
6. Hair waving agents are daily-use chemicals to keep the curly style of hair. Hair waving agent used in permanent hair styling （or cold wave） is called perm agent， while those used for cooling treatment is called cold setting lotion. Tax levied on hair gel will be in light of hair waving agents.
7. Rinse essence， also called tint， is a product used in dyeing hair and maintaining a definite color and luster. Rinse essence can be divided into three categories of temporary， semi-permanent， and permanent rinse essence corresponding to the time of color sustaining after hair dyeing.
8. Shampoo constitutes mainly of salt-mixture of ammonium hydroxide with triethanolamine of sulfate fatty alcohol， twelve-acid isopropyl alcohol amides， formaldehyde， polyoxyethlene， lanoline， perfume， pigment， and water.
Tax shall be levied on shampoo cake and powder in light of shampoo.
9. Scented soap （including liquid scented 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 materials under a given temperature. It is varied in colors and designs， and is divided into ordinary toilet soap， super fatted soap， and medicinal soap in conformity with different components.
Tax is levied on various kinds of scented soaps.
10. Other various kinds of hair and skin care products refer to various hair and skin care products with the functions of moisturizing and protecting skin and hair not included in the listed products.
V. Valuable jewelry and gem and jade
The collection scope of consumption tax covers gold and silver jewelry and various unearthed， polished， and processed gems and jade.
1. Gold and 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 of gold， silver， platinum， gem， pearl， diamond， jadeite， coral， agate， and other rare materials and metals.
2. The variety of gems and jade includes：
（1） Diamond： Diamond is a crystal mineral made completely of single element of carbon through crystallization. It is also the only gemstone composed of a single element. Diamond is of octahedral cleavage， that is， four directions of a plane octahedral crystal and generally takes the shape of a ladder. Diamond has a very stable chemical nature， not to dissolve easily in acid and alkali. When heated to about 1770 degrees in pure oxygen， however， it will resolve. Heated to 1，700 degrees in vacuum， it will resolve into graphite. Diamond can be divided into transparent， semitransparent and opaque ones. Diamond of gem quality shall be colorless and transparent， flawless or with little flaw. It may be of the color of slightly light yellow or very light brown color. The rarest color is natural pink， followed by the blue and green colors.
（2） Pearl： When foreign substance enters mollusk of the shellfish category living in sea water or fresh water， its outer membrane produces a kind of nacre under stimulation （mainly calcium barbonate）， which will wrap up the tiny foreign matter layer by layer and gradually form it into a small bead， and that is pearl. The colors of pearl mainly are white， pink and light yellow， with a unique luster. Its surface glitters with iris-like pearly-luster. Large pearls with white color， smooth surface with luster， round shape， and hard texture are most valuable.
（3） Tophus： tophus， a gemstone whose color depends on its constituting elements， is a kind of completely-hydrated copper-aluminum phosphate. Its molecular formula is Cual6 （PO4）4（OH）85H2o. Tophus is opaque， while the lower part is semi-transparent. The polished side has a luster of grease or glass， while the fracture is in dark luster. Tophus can be categorized into Persian， American， Mexican， Egyptian tophias 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）， C12C12o（OH）2（OH）2， in which Na is often replaced by potassium partially， while sulfphorus is partially replaced by sulfate radical， chlorine， or selenium. Lapis lazuli is divided into Persian， Russian or Spanish， and Chilian papis lazuli.
（5） Gem opal： It is categorized into opaline in mineralogy. Its molecular formula is SiO2onH2O. The bleak is gorgeous in its changeable color， because the small balls of SiO2 in opal are neatly arranged like raster， which causes white light to diffract and decentralized into chromatic spectrum when the white light shines over it. The red opals are especially rare. The variety of opals consists of white， black， crystal， fire， jelly or muller's opal， water， boulder， and matrix opal or opaline……
（6） Olivine： Olivine is a gemstone whose color depends on its constituting elements. Colors of pure green， yellow-green， and brown-green are most common. No olivine is colorless. Its molecular formula is （Mg. Fe）2SiO4. Olivines include chrysolite， topaz， forsterite， fayalite， "evening emerald"， and sinhalite.
（7） Feldspar： Felspar is divided into two main types of potash feldspar and plagioclase feldspar in light with mineralogical classification. Their molecular formulas are KAlSi3O8 and NaAlSi3O8 respectively. Feldspar includes moonstone or audularia， feldspar sunstone or aventurine， labradorite， and amazonite.
（8） Jade： Jade is divided into jadeite and nephrite. Jadeite is a silicate of sodium and aluminum， whose molecular formula is NaAl（SiO3）2. Nephrite is a calcium and magnesium silicate with water content， whose molecular formula is CaMg5（OH）2 （Si4O11）2.
（9） Quartz： Quartz is a gemstone whose color depends on the trace element it contains. Pure quartz is colorless and transparent， whose molecular formula is SiO2. Quartz is categorized into crystal， iris or schiller quartz， sagenitic quartz or sagenite， amethyst， citrine， smoky quartz or hoelite， rose quartz， aventurine quartz， dumortrierite quartz， milky quartz， azure quartz or sapphire quartz， tiger's eye， hawk's eye， astrobolos， and asteriated quartz.
（10） Chalcedony： It is also called cryptocrystalline quartz with molecular formula of SiO2. Chalcedony is categorized into moonstone， chrysoprase， red agate， sadarchate， bloodstone， prase， agate， onyx， jade， plasma， chrysocolla， and silicified wood.
（11） Garnet： Garnet is known for its similarity with pomegranate seed in the shape and color of its crystal. Its general molecular formula is R3M2（SiO4）3. Garnet is categorized into almandine， pyrope， pyralmandite， spessartine， andradite， and uvarovite.
（12） Zircon： It is of red， yellow， blue， and purple colors with a molecular formula of ZrSiO4.
（13） Spinel： It is of yellow and green colors and colorless， whose molecular formula is MgAl2O4. Spinel is categorized into red spinel， spinel of ruby color or ruby spinel， spinel of purple or luster similar to almandine， pink or rosy spinel， vinegar spinel， blue spinel， spinel of sapphire color or saphhire spinel， spinel similar to alexandrite， black spinel， and zeilanite.
（14） Topaz： Topaz is a fluorosilicate of aluminum and is classified under orthorhombic system. Its molecular formula is Al2 （F， OH）2SiO4. The categories of topaz include brownish yellow to yellowish brown， light blue to pale blue， pink， colorless， and topaz of other colors.
（15） Tourmaline： It is an extremely complicated boroaluminosilicate， possibly containing one or several kinds of the following elements， magnesium， sodium， lithium， iron， potassium， or other metals. Different proportions of these elements result in difference in colors. There is a wide variety of colors of red， green， blue， yellow and orange， colorless or white， black， parti-colored tourmalines， cat's eye tourmaline， and chameleonite.
（16） Chrysoperyl： Chrysoperyl is a mineral belonging to the category of aluminate under the family of spinel. Its main component， berillium alumina， is categorized under rhombic system. Its molecular formula is BeAl2O4. Chrysoperyl is classified into alexandrite， cat's eye stone， alexandrite cat's eye， as well as some other variations.
（17） Beryl： Beryl is colorless in a pure state； variants have different colors because of the existence of micro metallic oxide. Usually， it is turned into emerald when chromiumoxide or vanadium oxide is contained， while aquamarine is formed due to the coloring of iron protoxide. It becomes morganite due to the existence of magnesium， while heliodor is formed due to the coloring of ferrous oxide. Its molecular formula is Be3Al2（SiO3）6. Beryl is divided into emerald， aquamarine heliodor， MAXIXE beryl， heliodor， morganite， and other transparent varieties， e.g.， cat's eye beryl and asteriated beryl.
（18） Corundum： Corundum is a quite ordinary mineral. Besides asteriated corundum， only the semi-transparent and transparent variants can be called gemstones. Its molecular formula is Al2O3. Corundum is red with the content of chromium oxide， blue with titianium and ferrous oxide， yellow with ferrous oxide， orange with chromium and ferrous oxide， green with iron and titanium oxide， and purple with chromium， titanium， and iron oxide. Corundum is categorized into ruby， asteriated ruby， sapphire， colorful sapphire， and asteriated sapphire.
（19） Amber： Amber， an organic substance， is a petrified rosin of ancient trees. Its molecular formula is C40H64O4. Amber is divided into sea amber， pit amber， clean amber， lump amber， greasy amber， turbid amber， foamy amber， and bony amber.
（20） Coral： Coral is another biogenic gem material. It is formed by the tree-like calcium skeleton of a coral insect accreted by tiny thalassic animal population.
（21） Gagate： Gagate is a variant （composed mainly of carbon and containing hydrogen and oxygen） of lignite. It is made of drifting wood through consolidation. The drifting wood sinks onto the seabed， turns into small grain mud deposit， and then is transformed into hard shale， which is called jet rock. Gagate is biogenic and noncrystalline. It is in dark luster on the coarse surface and in glassy luster on the polished surface.
（22） Tortoise shell： Tortoise shell is noncrystalline and is in greasy or ceraceous luster with harness of 2.5.
（23） Synthetic corundum： Synthetic corundum refers to artificial material basically similar with natural corundum in physical， optical， and chemical properties.
（24） Synthetic gemstone： Synthetic gemstone refers to artificial gemstone basically similar with natural gemstone in physical， optical， and chemical properties. Synthetic gemstones are categorized into synthetic rutile， strontium titanate， yttrium aluminium garnet， gadolinium gallium garnet， synthetic cubic zircon， synthetic sapphire， synthetic spinel， synthetic rutile， synthetic alexandrite， synthetic diamond， synthetic emerald， synthetic opal， and synthetic quartz.
（25） Composite stone： Composite stone is a gemstone composed of two different materials glued or combined together. The category of composite stone is divided in accordance with the nature of the materials used in composition. Composite stone is divided into the composite stone of garnet and glass， substitutes of emerald， opal， asteriated sapphire， and diamond， and various other composite stones of imitated gem.
（26） Imitations of glass.
VI. Firecrackers and fireworks
Firecracker is an explosive product made of gunpowder tightly wrapped in several layers of paper and connected to a lead wire.
Fireworks refer to pyrotechnic compound loaded in packaged container with other chemicals. The smoke and fire spray out in various colors on ignition， and some undergo constant changes of images. Fireworks are categorized into small ground ones and large aerial fireworks.
The collection scope of consumption tax covers various firecrackers and fireworks. Generally， there are 13 categories， i.e.， spraying， revolving， revolving and soaring， rocketing， pearl-spinning， joss-stick， small fireworks， smoky， toy-shaped， ordinary firecrackers， striking firecrackers， compound fireworks， large festive fireworks.
Consumption tax is not levied on starting paper used in sports games， and lead wires of firecrackers.
VII. Gasoline
Gasoline is a major category of light oil products. It is obtained from natural or artificial petroleum through processes of desalination， fore-running， catalytic cracking， and concoction. It is a colorless and light yellow liquid， combustible and explosive easily with a strong volatility. It can be divided into straight-run gasoline and cracked gasoline according to different production installations applied. After concoction， it is made into various kinds of gasoline for different purposes. It can also be divided into motor gasoline， aviation gasoline， starting gasoline， and industrial gasoline（solvent gasoline） in accordance with their usages.
The collection scope of consumption tax involves motor， aviation， and starting gasoline.
Industrial gasoline （solvent gasoline）， used mainly as a solvent， is not covered by the scope.
VIII. Diesel oil
Diesel oil is a major category of light oil products. It is obtained from natural or artificial petroleum through processes of desalination， fore-running， catalytic cracking， and concoction. It is combustible and explosive easily but with a lower volatility than gasoline. It is divided into light diesel oil， heavy diesel oil， military diesel oil， and agricultural diesel oil according to different purposes.
The collection scope of consumption tax includes light diesel oil， heavy diesel oil， agricultural diesel oil， and light military diesel oil.
IX. Vehicle tires
Vehicle tires refer to inner and outer tires used in various kinds of vehicles， trailers， special vehicles， and other motor vehicles.
The collection scope of consumption tax covers：
（1） Tires for light passenger vehicles；
（2） Tires for heavy trucks， buses， and trolley buses；
（3） Tires for vehicles used in mines and for construction；
（4） Tires for special vehicles （refer to off-road tires used in off-road vehicles running on unmetalled road， snow field， or desert）；
（5） Tires for motorcycles；
（6） Tires for various kinds of trailers；
（7） Tires for machine shop vehicles；
（8） Tires for other motor vehicles；
（9） General tires for vehicles， agricultural tractors， reapers， and walking tractors.
X. Motorcycles
The collection scope of consumption tax covers：
1. Light motorcycle， referring to two-wheeled motor vehicle whose maximum design speed is no more than 50 km/hr and the total working capacity of the engine cylinder does not exceed 50 ml.
2. Motorcycle， referring to two or three-wheeled motor vehicle whose maximum design speed is more than 50 km/hr， total working capacity of the cylinder exceeds 50 ml， and unloaded quality does not exceed 400kg （the unloaded quality of regular pedicab with a driver's cab and special vehicle is free from this limitation）。
（1） Motor bicycle： refers to the motor cycle equipped with one driving wheel and one driven wheel.
A. Ordinary motorcycle： ordinary motorcycle refers to the motorcycle with a striding frame， double saddle， and the basic diameter of the wheel rim no less than 304 mm， which is suitable for driving on highways or city road.
B. Mini motorcycle： mini motorcycle refers to the motorcycle with a seating or striding frame， single or double saddle， and the basic diameter of the wheel rim no larger than 254mm， which is suitable for running on highways or city roads.
C. Off-road motorcycle： off-road motorcycle refers to the motorcycle with a striding frame， a wide steering wheel， cross-country tires， and wide space between remaining vertical wheels and from the ground， which is suitable for driving in off-highway areas.
D. Ordinary racing motorcycle： it is a motorcycle with a striding frame， a narrow steering wheel， saddle leaning to the back， which is installed with an engine of large power and high speed and is specialized for speed-racing on the special athletic track.
E. Mini racing motorcycle： it is a motorcycle with a seating or striding frame and the basic diameter of the wheel rim no larger than 254mm， which is installed with a c-engine and is specialized for speed-racing on special athletic track.
F. Off-road racing motorcycle： it is a motorcycle with off-road performance and installed with a large-power engine， which is specialized for speed racing in off-highway area.
G. Special motorcycle： it is a remodelled two-wheeled motorcycle for special tasks， such as the clear-the-way motorcycle.
（2） Side tricycle： it is a motor tricycle with a sidecar installed on one side of a two-wheeled cycle.
A. Ordinary side tricycle： it is a motorcycle with the structure of a side tricycle for carrying personnel or cargoes.
B. Special side tricycle： it is a side tricycle installed with special equipment and used for special tasks， such as police tricycles， and fire tricycles.
（3） Regular tricycle： It is a motor tricycle with two back wheels installed evenly with the front wheel and a fixed carriage.
A. Ordinary regular tricycle： it is a motorcycle with the structure of a regular tricycle and used in carrying personnel or cargoes， such as， passenger and freight vehicles.
B. Special regular tricycle： it is a regular tricycle installed with special equipment and used in particular tasks， such as tank tricycle， dumper tricycle， and refrigerator tricycle.
XI. Cars
Car refers to four or more-wheeled vehicle without track or stringing which is driven by power device and used mainly in carrying personnel and personal belongings.
The collection scope of consumption tax includes：
1. Sedan car： it refers to four-wheeled car with seats distributed between two axles， which is used for carrying personnel and their personal belongings.
The collection scope of consumption tax on sedan car includes mini-cars （the cylinder capacity， or air displacement hereinafter<1000ml）；ordinary sedan cars （1000ml≤cylinder capacity<2200ml）； limousines （the cylinder capacity≥ 2200ml）and sports cars.
2. Off-road vehicle： it refers to the vehicle with four-wheel drive and a high trafficability performance.
The collection scope of consumption tax on off-road vehicle includes light off-road vehicle （the cylinder capacity<2400ml）； high-quality off-road vehicles （the cylinder capacity≥2400ml） and sports vehicle.
3. Light bus， or station wagon： it refers to vehicle with a rectangular box-type carriage， the length of car body longer than 3.5m but smaller than 7m， and the passenger seats （excluding the driver's seat） less than 22.
The collection scope of consumption tax on light bus covers mini bus （the cylinder capacity<2000ml）， and medium bus （the cylinder capacity≥2000ml）。
Various trucks， special cars （such as emergency ambulance and break-down van） assembled， remodelled， or remade with the chassis of the above-mentioned taxable vehicles are excluded from the collection scope of consumption tax.
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