现行消费税的征税范围限定为十一类产品,分别为:烟、酒及酒精、化妆品、护肤护发品、贵重首饰及珠宝玉石、鞭炮焰火、汽油、柴油、汽车轮胎、摩托车、小汽车。与增值税多环节课税的制度不同,消费税采用单环节课税的方法,即只在生产、进口或委托加工环节按应税消费品的全额计征一次消费税。其中对委托加工环节的应税消费品采用由受托方代收代缴消费税的 The scope of the current consumption tax is limited to 11 categories of products: cigarettes, alcohol and alcohol, cosmetics, skin care and hair care products, precious jewelery and jade, fireworks, fireworks, petrol, diesel, automobile tires, motorcycles and cars . Unlike the system of multiple taxation of value added tax, consumption tax adopts a single method of taxation, that is, the consumption tax is calculated on the basis of the full amount of taxable consumer goods only at the stage of production, import or processing. Which commissioned the processing of taxable consumer goods used by the trustee to collect and pay GST