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关注要点1:对奢侈品征税,遏制高消费新增高尔夫球及球具、高档手表、游艇税目,分别适用10％、20％、10％的税率。关注要点2:对高能耗及污染产品征税,节能与环保并重新增木制一次性筷子、实木地板税目,分别适用5％、5％的税率。加大大排量和能耗高小轿车、越野车的税收负担,相对减轻小排量车的负担。(详细税率参见附表) 汽油、柴油税率不变,新增石脑油、溶剂油、润滑油、燃料油、航空煤油子目,对污染环境的工业用油征税。(详细税率参见附表)
Concerns Point 1: tax on luxury goods to curb the high consumption of new golf balls and golf equipment, luxury watches, yacht tax items, respectively, apply 10%, 20%, 10% of the tax rate. Concerns Point 2: The tax on energy-intensive and polluting products, energy saving and environmental protection and re-add wooden disposable chopsticks, solid wood floor tax items, respectively, for 5%, 5% of the tax rate. Increase the large displacement and high energy consumption cars, SUV tax burden, a relative reduction in the burden of small displacement cars. (Please refer to the attached table for details of tax rates) No change in the tax rate for gasoline or diesel. New naphtha, solvent oil, lubricating oil, fuel oil and aviation kerosene subheadings are taxed on industrial oil polluted by the environment. (Detailed tax rates see the attached table)