(1) the preferential tax policy for taxpayers. In 1994, the new consumption tax only imposed a consumption tax on four categories and eleven commodities. The other products were neither consumption, wholesale or retail, but also eliminated the special consumption tax on the collection of color TV and cars in 1988.

The first category: surplus consumer goods: smoke, liquor, fireworks, firecrackers, second kinds of luxury products: skin care and hair care products, cosmetics, a valuable jewelry, third kinds of products: non renewable resources: gasoline, diesel oil, fourth kinds of high energy consumption and high energy consumption: motorcycles, cars, tires, cars.

(two) there are two categories of consumption tax: direct consumption tax and indirect consumption tax.

The former generally refers to consumers themselves as taxpayers, when consumers consume taxable consumer goods, the consumption tax is paid; the latter refers to the producers' payment, and then the consumers pay, even though consumers are the ultimate bearers of the tax burden.

The consumption tax is an indirect consumption tax. The tax burden chooses the tax link in the production link, so as to achieve the purpose of levying the consumption tax, save the cost of collection and administration, improve the efficiency of collection and management, and reduce duplication of tax and reduce the burden of taxpayers.

(three) the consumption tax has the characteristics of high shifting. The consumption tax has a shifting nature. The consumer goods that are included in the scope of taxation are generally high priced and high tax products.

Therefore, the tax burden of consumption tax is pferable regardless of the form of price tax or the form of extra tax.

This shift is conducive to tax saving for taxpayers of consumption tax.

The consumption tax exemption policy for export taxable consumer goods (four) is only tax-free for export taxable consumer goods.

The method of tax exemption for export taxable consumer goods shall be stipulated by the State Administration of taxation.

If the taxable consumer goods exported are tax-free after the tax rebate, or if they are exempt from import when they are returned abroad, the customs declaration exporters shall apply to the competent tax authorities at their locates for the refund of the consumption tax refund according to the prescribed time limit.

If the taxable consumer goods directly exported by taxpayers are refunded after tax rebates, or when they are imported abroad, they will be exempted from taxation. The tax authorities of the local tax authorities may temporarily not make any tax payment. When they are converted to domestic sales, they will apply to their competent tax authorities for a refund of their consumption tax.

The consumption tax is only tax-free for export taxable consumer goods. This is because: according to the international common practice, all countries that levy a consumption tax will be exempt from their export consumer goods, so the exemption for export consumer goods is in line with international practice.

2. Encourage exports and enhance the competitiveness of domestic products in the international market.

Except for export consumer goods, other taxable consumer goods are not exempt from tax exemption, which is determined by the purpose of levying consumption tax.

The purpose of levying consumption tax is to guide consumption direction, adjust consumption structure and curb advanced consumption. The scope of consumption tax is limited to non living necessities, high-end consumer goods and scarce consumer goods.

Generally speaking, all units and individuals who purchase taxable consumer goods have a high level of consumption.

If there is no corresponding affordability, there will be no consumption behavior of taxable consumer goods.

This determines that purchasers of taxable consumer goods can not ask for tax reduction to meet their demand for advanced consumption.

So generally speaking, there is no problem of tax exemption for consumption tax.