- Q:
- In which link shall Consumption Tax be collected?
- A:
- Consumption Tax shall be collected in single link, generally in the production, processing dealing and importation link of taxable consumption goods, except for gold and silver jewelry, diamonds and diamond ornaments , which shall be taxed in retail link.
- Q:
- Which commodities are subject to Consumption Tax?
- A:
- 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 vehicle tires
- Motorcycles
- Saloon cars
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