财税〔2015〕11号用于参考的当年消费税税目税率
2015年消费税税目税率一览表
| 税目 | 子目 | 税率 | |
| 一、烟 | 1、卷烟 | （1）每标准条（200支）调拨价70元以上的（含70元，不含增值税） | 比率税率：56% 定额税率：150元/标准箱（50000支） |
| （2）每标准条（200支）调拨价70元以下的（不含增值税） | 比率税率：36% 定额税率：150元/标准箱（50000支） |
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| 商业批发 | 5% | ||
| 2、雪茄烟 | 36% | ||
| 3、烟丝 | 30% | ||
| 二、酒 | 1、啤酒 | （1）每吨出厂价格（含包装物及包装物押金，不含增值税）3000元（含）以上的 | 250元/吨 |
| （2）每吨出厂价格（含包装物及包装物押金，不含增值税）3000元以下的 | 220元/吨 | ||
| （3）娱乐业和饮食业自制的 | 250元/吨 | ||
| 2、粮食白酒、薯类白酒 | 比率税率：20%； 定额税率：0.5元/斤（500克）或0.5元/500毫升 |
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| 3、黄酒 | 240/吨 | ||
| 4、其他酒 | 10% | ||
| 三、成品油 | 1、汽油 | 1.52元/升 | |
| 2、柴油 | 1.2元/升 | ||
| 3、石脑油 | 1.52元/升 | ||
| 4、溶剂油 | 1.52元/升 | ||
| 5、润滑油 | 1.52元/升 | ||
| 6、燃料油 | 1.2元/升 | ||
| 7、航空煤油 | 1.2元/升(暂缓征收) | ||
| 四、鞭炮、焰火 | —— | 15% | |
| 五、贵重首饰及珠宝玉石 | 1、除镀金（银）、包金（银）首饰以及镀金（银）、包金（银）的镶嵌首饰以外的金银首饰；铂金首饰；钻石及钻石饰品 | 5%零售环节征收 | |
| 2、其他金银珠宝首饰；珠宝玉石 | 10%生产环节征收 | ||
| 六、高尔夫球及球具 | —— | 10% | |
| 七、高档手表(销售价格(不含增值税)每只在10000(含)元以上的各类手表 | —— | 20% | |
| 八、游艇 | —— | 10% | |
| 九、木制一次性筷子 | —— | 5% | |
| 十、实木地板 | —— | 5% | |
| 十一、小汽车 | 1、乘用车 | ||
| （1）汽缸容量（排气量，下同）在1.0升（含）以下 | 1% | ||
| （1）汽缸容量（排气量，下同）在1.5升（含）以下 | 3% | ||
| （2）汽缸容量在1.5升至2.0升（含） | 5% | ||
| （3）汽缸容量在2.0升至2.5升（含） | 9% | ||
| （4）汽缸容量在2.5升至3.0升（含） | 12% | ||
| （5）汽缸容量在3.0升至4.0升（含） | 25% | ||
| （6）汽缸容量在4.0升以上 | 40% | ||
| 2、中轻型商用客车 | 5% | ||
| 十二、摩托车 | 1、汽缸容量250毫升 | 3% | |
| 2、汽缸容量250毫升以上 | 10% | ||
| 十三、化妆品 | —— | 30% | |
注：酒精，汽车轮胎取消；成品油再次上调；摩托车气缸容量250ml以下不再征收；新增:电池涂料4%
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