| 1)Q:In which link shall Consumption Tax be collected? |
| Consumption Tax shall be collected in single link, generally in the production, processing deal ing and importation link of taxable consumption goods, except for gold and silver jewelry, diamonds and diamond ornaments , which shall be taxed in retail link. |
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| 2)Q:Which commodities are subject to Consumption Tax? |
The following commodities Involve Consumption Tax:
Cigarettes
Alcoholic drinks and alcohol
Cosmetics
Golf and equipment, high-grade watches , yacht, wooden disposable chopsticks, hardwood flooring
Precious jewelry and precious jade and stones
Firecrackers and fireworks
Product oils
Motor vehicletires
Motorcycles
Saloon cars |
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