消费税征收范围注释
Annotations on the Collection Scope of Consumption Tax
一、烟
I. Cigarettes
凡是以烟叶为原料加工生产的产品，不论使用何种辅料，均属于本税，目的征收范围。本税目下设甲类卷烟、乙类卷烟、雪茄烟、烟丝四个子目。
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.
卷烟是指将各种烟叶切成烟丝,按照配方要求均匀混合，加入糖、酒、香料等辅料，用白色盘纸、棕色盘纸、涂布纸或烟草薄片经机器或手工卷制的普通卷烟和雪茄型卷烟。
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、甲类卷烟
1. Grade-A Cigarette
甲类卷烟是指每大箱（五万支）销售价格在７８０元（含７８０元）以上的卷烟。
Grade-A Cigarette refers to cigarette sold at a price over RMB780 （including RMB780） per box （50000 pieces）。
不同包装规格卷烟的销售价格均按每大箱（五万支）折算。
The selling price of cigarettes of different packages and specifications is calculated on the basis of each box （50000 pieces）。
2、乙类卷烟
2. Grade-B Cigarette
乙类卷烟是指每大箱（五万支）销售价格在７８０元以下的卷烟。
Grade-B Cigarette refers to cigarette sold at a price below RMB780 per box （50000 pieces）。
不同包装规格卷烟的销售价格均按每大箱（五万支）折算。
The selling price of cigarettes of different packages and specifications is calculated on the basis of each box （50000 pieces）。
3、雪茄烟
3. Cigar
雪茄烟是指以晾晒烟为原料或者以晾晒烟和烤烟为原料，用烟叶或卷烟纸、烟草薄片作为烟支内包皮，再用烟叶作为烟支外包皮，经机器或手工卷制而成的烟草制品。按内包皮所用材料的不同可分为全叶卷雪茄烟和半叶卷雪茄烟。
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.
雪茄烟的征收范围包括各种规格、型号的雪茄烟。
The collection scope of consumption tax on cigar covers cigar of various specifications and types.
4、烟丝
4. Cut tobacco
烟丝是指将烟叶切成丝状，粒状，片状，末状或其他形状，再加入辅料，经过发酵，储存，不经卷制即可供销售吸用的烟草制品。
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.
烟丝的征收范围包括以烟叶为原料加工生产的不经卷制的散装烟，如斗烟，莫合烟，烟末，水烟，黄红烟丝等等。
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.
二、酒及酒精
II. Wine and alcohol
本税目下设粮食白酒，薯类白酒，黄酒，啤酒，其他酒，酒精六个子目。
Six specific items of grain spirit，potato spirit，yellow rice and millet wine，beer，other wines， and alcohol are included in this tax item.
（一） 粮食白酒
1. Grain spirit
粮食白酒是指以高粱，玉米，大米，糯米，大麦，小麦，小米，青稞等各种粮食为原料，经过糖化，发酵后，采用蒸馏方法酿制的白酒。
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.
（二） 薯类白酒
2. Potato spirit
薯类白酒是指以白薯（红薯，地瓜），木薯，马铃薯（土豆），芋头，山药等各种干鲜薯类为原料，经过糖化，发酵后，采用蒸馏方法酿制的白酒
Potato spirit refers to spirit brewed with potato， cassava， sweet potato， taro， and Chinese yam by distillation after saccharification and fermentation.
用甜菜酿制的白酒，比照薯类白酒征税。
The spirit brewed with sugar beet as the raw material will be levied in compliance with the tax on potato spirit.’
（三）黄酒
3. Yellow wine
黄酒是指以糯米，粳米，籼米，大米，黄米，玉米，小麦，薯类等为原料，经加温，糖化，发酵，压榨酿制的酒。由于工艺，配料和含糖量的不同，黄酒分为干黄酒，半干黄酒，半甜黄酒，甜黄酒四类。
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.
黄酒的征收范围包括各种原料酿制的黄酒和酒度超过12度（含12度）的土甜酒。
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）。
（四）啤酒
4. Beer
啤酒是指以大麦或其他粮食为原料，加入啤酒花，经糖化，发酵，过滤酿制的含有二氧化碳的酒。啤酒按照杀菌方法的不同，可分为熟啤酒和生啤酒或鲜啤酒。
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.
啤酒的征收范围包括各种包装和散装的啤酒。
The collection scope of consumption tax on beer includes various kinds of packed beer and beer in bulk.
无醇啤酒比照啤酒征税。
Tax on non-alcohol beer is levied in light of beer.
（五）其他酒
5. Other wines
其他酒是指除粮食白酒，薯类白酒，黄酒，啤酒以外，酒度在1度以上的各种酒。其征收范围包括糠麸白酒，其他原料白酒，土甜酒，复制酒，果木酒，汽酒，药酒等等
Other wines refer to various wines with alcohol content above 1 degree，other than grain spirit，potato spirit
