The scope of non collection of consumption tax is very wide. As long as we understand the items of consumption tax collection, we can judge whether the scope of non collection of consumption tax is correct.
 So, what are the consumption tax collectors? The main conclusions are as follows: 15 types of consumption tax are collected: cigarettes, alcohol, cosmetics, precious jewelry and jewelry jade, firecrackers and fireworks, refined oil, motorcycles, cars, golf balls and ball gear, high-end watches, yachts, wooden disposable chopsticks, solid wood floors, batteries, and coatings. Some tax items are further divided into several sub items. Taxable consumer goods produced by taxpayers shall be taxed at the time of sale by taxpayers. Taxable consumer goods produced by taxpayers for their own use and used for the continuous production of taxable consumer goods shall not be taxed; If it is used for other purposes, tax shall be paid when it is transferred for use.
 Legal basis
 Article 4 of the Provisional Articles of the People's Republic of China on Consumption Tax Taxable consumer goods produced by taxpayers shall be taxed at the time of sale by taxpayers. Taxable consumer goods produced by taxpayers for their own use and used for the continuous production of taxable consumer goods shall not be taxed; If it is used for other purposes, tax shall be paid when it is transferred for use. For taxable consumer goods processed on a commission basis, unless the commissioned party is an individual, the commissioned party shall collect and remit the tax when delivering the goods to the commissioned party. For taxable consumer goods processed on a commission basis and used by the entrusting party for the continuous production of taxable consumer goods, the tax paid is allowed to be deducted according to regulations. Imported taxable consumer goods shall be taxed at the time of import declaration.